Daň jako možný faktor ovlivňující výběr nemovitosti

Abstract

This work addresses the tax on the acquisition of immovable property and its influence on the choice of real estate. The aim is to explain the terminology used in the legal provisions, to establish the procedure of calculation with practical examples and and determine the impact on human decisions when choosing a property. Explanations and practical examples are made on the basis of current legislation to 1. 1. 2017. To assess the effect we have used a program Promethee, which operates using a pairwise comparison of selected variants. The essence of the research were requirements and criterions, which respondent considered for important to select a property. Sensitivity analysis, we then studied the effect of tax on the acquisition of immovable property and compared the results with published questionnaire. Survey, we found that the impact of tax on the acquisition of immovable property is more apparent when you create a selection of homes that will be consider. On the final decision, this tax will have less influence. The thesis should be of benefit to those who need help with the calculation of tax when buying property. The results of this thesis can then serve as affecting basis for change statutory instruments and as material for research in psychology and sociology.