Komparace daně z nemovitých věcí ve vybraných státech

Abstract

The aim of this bachelor thesis is to compare the application of real estate tax in the selected countries. It is focused on real estate tax in the Czech Republic, the Slovak Republic and the Polish Republic. It contains a description of the tax, tax systems in individual countries and more detailed characteristics of real estate tax. The practical part is devoted to the application of real estate tax calculations using a model example of various types of real estate. At the end of the bachelor thesis, the most important differences are given, the comparison and analysis are performed.