Problematika zdaňování nabytí nemovitých věcí

Abstract

Tax collection was one of the most significant already in the Old Oriental Thracians. Nowdays, taxes became a part of every human life including the property tax. Many business companies and corporations now inwest their finance into buying real estate e.g. in order to expand their production. The aim of the diploma thesis is the analysis and comparison of two methods, leading to the determination of the tax value, tax base and tax from the acquisition of real estate. In this work there was compared levels of tax from the aquistion of real estate, which was determined by direction value and secured price, started in an expert report. From the calculations can be stated thath from determination of tax of acquisiton of real estate by using secured price is more beneficial for tax subject