Problematika majetkových daní v České republice

Abstract

The purpose of this bachelor thesis is to explain general information about tax system of the Czech Republic and to clarify calculation of taxes and their development in time in practical examples. Thesis is separated into three chapters. The first chapter is concentrated on general characteristics of the tax system of the Czech Republic. There are described principles of the tax system, the function of taxes, direct and indirect taxes. In the second chapter are described property taxes in the theoretical perspective. There is development of the calculations, comparison and significance of property taxes in state budget described in the third chapter. The graphs subserve as easier rates of prophits of single taxes in time range.