Majetkové daně v Evropské unii
Loading...
Downloads
2
Date issued
Authors
Horáková, Markéta
Journal Title
Journal ISSN
Volume Title
Publisher
Vysoká škola báňská - Technická univerzita Ostrava
Location
Signature
Abstract
The aim of this bachelor’s thesis is to describe the property taxes in the Czech Republic, Slovak Republic, Germany, France, Bulgaria and Belgium. Also introduction to harmonization in the European Union, focusing on the methods of harmonization, process and principles of harmonization and overview of the process of harmonization of individual property taxes in the Czech Republic. Also building of the ideal model of property taxes.This bachelor‘s thesis is divided into 5 chapters, including introduction and conclusion. The first chapter is devoted to an introduction of the work, the second chapter is devoted to the characteristics of property taxes in the Czech Republic, the third chapter is devoted to analysis of property taxes in selected countries of the European Union. The fourth chapter consists of two parts, the first part is devoted to tax harmonization in the European Union and the second part focuses on the building of own model of property taxes. The last chapter is devoted to final considerations, evaluation and summary of the issue.
Description
Import 11/07/2012
Subject(s)
The property taxes in the Czech Republic, the property taxes in the European Union, the real estate tax, inheritance tax, gift tax, real estate transfer tax, harmonization of the property tax,methods of harmonization, processes and principles of harmonization, road tax, motor tax, wealth tax.