Oceňování nemovitého majetku

Abstract

This thesis deals with the evaluation of immovable property. Sizeable part is devoted to the theory of valuation of immovable property, especially to the individual ways and methods of valuation used in the Czech Republic. In the practical part, the selected properties ale valued administratively and by market-price – by comparative method, cost-benefit method and all used methods are then evaluated and compared. There is also outlined the issue of tax of immovable property, within the particular methods performed its calculation and also recommended, which variant of tax base determination shoud taxpayers choose tho have this tax as low as possible.