Komparace majetkových daní v České republice a Polské republice

Abstract

This Diploma thesis deals with the issue of property taxation in the Czech Republic and the Republic of Poland. The main idea of the work is through Czech and Polish property tax legislation to characterize property taxation in both countries and then to compare the analyzed property taxes on specific examples and find the main differences. The theoretical part describes the tax systems of both countries with a detailed focus on property taxes. The practical part contains model examples of selected property taxes, which are calculated in the conditions of the Czech Republic and Poland.