Srovnání daňového zatížení vlastnictví nemovitých věcí ve vybraných zemích

Abstract

This bachelor’s thesis examines the issue of property taxes, focusing on a comparison of real estate taxation in the Czech Republic, Slovakia, Estonia, and Denmark. Property tax is a traditional pillar of the tax systems in most developed countries. Its key importance lies primary in the stability of tax revenue and the fact that it constitutes one of the main sources of revenue for local government budgets. The aim of this bachelor’s thesis is to compare and evaluate the actual tax burden arising from real estate ownership for model taxpayer types in the selected countries. To achieve this objective, the text is structured as follows. The second chapter provides a theoretical definition of property tax, situates it within the overall tax system, and explains the basic approaches to its calculation. The third chapter then focuses in detail on the analysis and comparison of current legislation in selected countries. In the fourth chapter, the tax calculation itself is performed using specific model examples of selected types of real estate, based on which the actual tax burden is calculated and evaluated. Based on the performed tax and tax burden calculations, conclusions are drawn regarding the extent of taxation of selected real estate in the compared countries.