Analýza daně z nemovitých věcí v České republice
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The goal of this thesis is an analysis of the real estate tax in selected cities of the Czech Republic and comparison of the results. The first part characterizes the tax system of the Czech Republic. Individual taxes are defined and divided into the groups of direct and indirect taxes. In the next part the real estate tax is introduced using the basic breakdown, based on Act No. 338/1992 Sb., about the real estate taxes. The last part of the thesis is dedicated to the analysis of the tax liability of real estate and its evolution from 1998 to 2018 in the selected cities.
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taxes, real estate tax, land tax, building tax, tax systém, calculation of real estate tax, tax revenues