Komparace daně z nemovitých věcí v České republice a jejích sousedních státech

Abstract

This diploma thesis deals with the taxation of real estate in the Czech Republic and its neighboring states. Subsequently, the applications of the legislation of individual countries are compared and, on the basis of multi-criteria decision-making, the optimal variants are determined in different situations. The usefulness of individual variants was assessed under the set criteria, i.e. amount of tax liability, minimum and then maximum level of tax burden, assessment of tax by the administrator and tax due date. In all situations, there was one option with the highest utility in all situations, namely option 3 – Poland. This variant – Poland, was most often assigned a high score according to the established criteria.