Vyhodnocení dopadů reformy daně z nemovitých věcí u daňového zatížení pozemků a staveb určených k rekreaci

Abstract

This bachelor thesis evaluates the impact of the 2024 real estate tax reform on the tax burden of land and buildings intended for recreational purposes. The reform introduced a significant increase in tax rates and implemented an inflation coefficient, potentially affecting both property owners and the financial income of municipalities. The analysis focuses on five localities with a distinct recreational character: Třinec – Guty, Třinec – Tyra, Krásná pod Lysou horou, Jablonec nad Nisou – Mšeno nad Nisou, and Jeseník – Seč. These sites were selected based on their geographical diversity, importance for tourism, and the presence of protected landscape areas.

Calculations of the real estate tax for the years 1993, 2010, 2020, 2024, and 2025 served as a basis for evaluating changes in the tax burden over time. The thesis uses methods of comparative analysis, base index computation, and conversion to real values using the Consumer Price Index (CPI), which enables objective assessment of developments over time.

The results demonstrate that the 2024 reform led to a substantial increase in tax burden, particularly in protected areas. Based on the findings, the thesis proposes recommendations aimed at adjusting tax policy to better reflect the specific nature of recreational properties and reduce the impact on small property owners.