Daň z nemovitých věcí a její vliv na vybranou obec v České republice

Abstract

The aim of the bachelor's thesis is to provide a comprehensive view of the real estate tax issues and analyse its effect on a selected municipality in the Czech Republic. The main purpose of the thesis is to identify the impact of this tax on the budget of the selected municipality and then to compare the potential impacts in the event of a change in the local coefficient. The theoretical part of the thesis is structured into two parts. The first part focuses on the definition of the tax system of the Czech Republic, including the characteristics of the tax and the classification of taxes. The second part is devoted to the accounting and tax aspects of the real estate tax. The whole theoretical part is processed using the description method. In the practical part, a municipality selected by the author is analyzed with a renewed focus on the real estate tax. The first part of the chapter contains an introduction to the characteristics of the municipality, a detailed analysis of income and expenses and an assessment of the impact of the tax on the budget of the municipality. Attention is then paid to the real estate tax calculations, taking into account the local coefficient, and then an impact assessment is made when the level of this coefficient is changed. The analysis carried out showed that if the local coefficient is increased from 2.0 to 3.0, there would be an increase of 50% compared to the original calculations. Finally, proposals and recommendations for tax optimisation are formulated based on the analysis carried out. In the practical part of bachelor thesis, the author applies a method of practical application, analysis and comparison.