Analýza vlivu aplikace koeficientů na výši daně z nemovitých věcí vybrané obce

Abstract

The bachelor thesis deals with the topic of real estate tax and analysis of the influence of its coefficients on the amount of total tax liability. First, a more general theory of taxes and the tax system in the Czech Republic begins, followed by a more focused analysis of the provisions of the Real Estate Tax Act. The key part is the calculation of the tax liability containing various combinations of given coefficients, which are used by municipalities to increase real estate tax. The results transferred to the table are finally analyzed in terms of the effect of their coefficients on the amount of tax.