Porovnání administrativních a tržních metod oceňování nemovitostí

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

The topic of the thesis is a comparison of administrative and market methods of real estate valuation. The aim of this work is to evaluate the selected real estate, then compare and determine the differences between methods used and the final evaluation of the impact of methods used on real estate acquisition tax, where we determine a more advantageous method for calculating the tax. Two methods of valuation were used in this work - administrative and market. The first part is taken as theoretical, where are defined the basic concepts and methods that will be applied in the valuation of selected property. The second part is practical, where the selected property is valued in selected ways. The third part is focused on comparison of methods and evaluation of impact of used methods on real estate acquisition tax. In conclusion, recommendations are given using the results of each method.

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Valuation of real estate, Administrative valuation, Market valuation, Income method, Comparative method, Cost method, Tax of the acquisition property

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