Konkurenceschopnost a budoucnost majetkových daní v České republice

Abstract

The bachelor’s thesis deals with the analysis of property taxes and the comparison of asset taxes over previous years. It also examines the competitiveness of property taxes within the EU. The road tax of the Czech Republic was compared with the road taxes in the neighbouring states. Based on a model of excellence, a new method for collecting real estate taxes has been devised, which involves merging the competencies of the cadastral office with the tax office. The model of excellence was applied. The aim of the bachelor's thesis is to assess whether property taxes in the Czech Republic are competitive and to predict their future development. The findings confirm that property taxes are competitive based on available and comparable data, although an absolute comparison value cannot be guaranteed due to the divergence of countries, their economies, and political orientations. The prognosis for property tax developments involves a form of regression analysis, with a forecast made until 2027 for real estate tax. In the case of road tax, making predictions is not advisable as there was no strong correlation observed in the determination coefficient, and therefore, the resulting prediction could be misleading. Moreover, with the abolition of road taxes on passenger cars, revenue has declined so rapidly that it is difficult to infer the future from past data.