Komparace daňových soustav vybraných zemí se zaměřením na daň z nemovitých věcí

Abstract

The bachelor thesis focuses on the issue of property taxes, more specially on the real estate taxes in the Czech Republic, the Slovak Republic and the Polish Republic. The theoretical part is devoted to the description of tax systems of the Czech Republic, Slovak Republic and Polish Republic. The theoretical part thesis contains the division into direct and indirect taxes and a more detailed description of them. Another theoretical part deals with the real estate tax in the mentioned states. The following practical part deals with the calculation of real estate tax in municipalities of the mentioned countries with approximately the same number of inhabitants. The same assignment is used for all examples to see diferences in each municipality. Each calculation is commented and consequently the resulting tax liability is determined. Thereafter, the amount of the tax burden of the real estate taxpayer is calculated based on the average gross monthly wage of the given region. Then what percentage of incomes the municipality has from collecting property taxes. Finally, the evaluation of results and comparison was made.