Oceňování nemovitostí a daňová problematika

Abstract

This bachelor´s thesis aims at real estate appraisement and tax issues, especially property tax in the Czech Republic. The theoretical part presents findings related to historical development of property tax changes and its statutory regulation, property transfer tax, inheritance tax and gift tax. The practical part contains valuation of a chosen property and comparison of determined tax using different property pricing methods, ie of the actual tax base. The final chapters contain interpretation of the results, recommendations and reflections on maintaining the present methods of determining property taxes, as well as possible adjustments of tax laws related to real estate.