Srovnání daně z nemovitých věcí České republiky a Slovenské republiky

Abstract

This Bachelor thesis compares the real estate tax in the Czech Republic and in the Slovak Republic. The theoretical part provides detailed characterization of the real estate tax in the Czech and the Slovak Republics. It is followed by a description of a tax subject, taxpayers, a tax holiday, tax base and tax rate, common provisions and tax administration. Furthermore, the theoretical part describes the powers of municipalities in both states. In the practical part, the comparison is supported by examples, which used freely accessible data from authorities of the Czech city Nový Jičín and the Slovak city Brezno. The author used basic mathematic and comparative methods in the thesis. The conclusion part provides a summary of main differences and suggestions for possible changes in the real estate tax system.