Vývoj daně dědické, daně darovací a daně z převodu nemovitostí v České republice

Abstract

This thesis deals with the inheritance tax, gift tax and real estate transfer tax in the Czech Republic. Aspiration of this thesis is to provide basic information about the current adjustment of inheritance tax, gift tax and real estate transfer tax, how these taxes have evolved and provide insight into the tax problems of other European Union countries. In the first part I´m engaged with the basic characteristics of these taxes and I present basic concepts related to tax issues. The second part deals with the development of inheritance tax, gift tax and estate transfer tax. At the end of this section I provide a practical example of calculating these taxes before and after changes. The third part deals with the regulation of these taxes in the European Union. At the conclusion I describe an opinion on the future development of these taxes.