Vývoj daně z nemovitostí v České republice

Abstract

The main aim of this thesis is an analysis property tax in the Czech Republic.Another aim of this thesis was to analyze property tax in selected cities and propose fundamental changes in property taxes. The thesis is divided into five chapters. The second chapter provides information on the economic substance of tax, tax function and tax system of the Czech Republic. Another part of the second charter deals with position of property taxes in the tax system of the Czech Republic and there is also a detailed and complex introduction to the various property taxes. The next chapter presents characteristics of property tax and detailed introduction to property tax. There is a dividing of property taxes into two main parts, the building tax and land tax. There are also information about new subject of land tax and insight into the property tax in neighboring states of the Czech Republic. The last chapter deals with development of property tax in the Czech Republic, there is captured development of selected cities . Then there is the view of Ministry of Finance to property tax and its own proposal amendment to the law of property tax.