Komparace daně z nemovitých věcí v České republice a v Polské republice

Abstract

The area of property taxes is very interesting, both from a historical and present-day point of view. Property taxes, especially the real estate tax, are considered to be the oldest taxes ever collected. The real estate tax is currently part of the tax system in both the Czech Republic and Republic of Poland. In relation to this tax as the so-called “local tax“ it is noteworthy that a more extensive competence of a municipality with respect to tax regulation is present in both compared countries. This bachelor thesis contains comparative examples of the real estate tax calculations. These examples constitute the starting point of the practical part of the thesis which bases its conclusions on the analysis of the results provided by these model examples. The subject-matter of the research lies especially in the study of different mechanisms for a tax calculation in those two countries. An increased attention is further paid to the taxation of land in the Republic of Poland which differs from the Czech Republic as it includes in fact three different taxes. The comparative analysis also examines the influence of the municipality on the final tax amount in respect to the real estate tax. The last chapter of the thesis contains a proposal for amendments to the property tax regulations.