Postavení majetkových daní v České republice a ve Slovenské republice

Abstract

This thesis deals with the analysis of property tax in the Czech Republic and the Slovak Republic. The theoretical part describes each property taxes in both states - real estate tax, road tax, inheritance tax, gift tax and real estate transfer tax. For each tax describes its subject, a taxpayer, base, rate, discounts and administration. The practical part contains examples of the real estate tax and road tax, comparing the results for the Czech Republic and the Slovak Republic and proposals to tax changes.