Postavení majetkových daní ve veřejných rozpočtech
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Kovářová, Stanislava
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
Bachelor thesis is focused on property taxis. First part is devoted to taxation system of the Czech Republic; there are defined basic terms from taxes area also. In next part there is made analysis of property taxes, it means, that there are in more details described design elements of particular taxes. In the last part there is made evaluation of property taxis profits development in the Czech Republic with aid of time line comparison method and analysis of influence of property taxes on public budgets income. There is also mentioned budgetary allocation of taxes and now prepared new conception of real estate transfer tax.
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Import 21/10/2013
Subject(s)
Real estate tax, inheritance tax, gift tax, real estate transfer tax, road tax, municipal budgets, state budget, State fund of traffic infrastructure.