Daňové a účetní aspekty majetkových daní

Abstract

The main topic of the bachelor thesis are the property taxes. The aim of this work is to describe the development of tax system in the Czech Republic, to define the property tax from the perspective of legal regulation, describe the method of accounting and case studies to clarify the calculation of the tax implications and other individual property taxes. In the first part of this work are explained in the general tax concepts and tax system characterized by the number of periods from 1918 to present. The second part is paid to the legal regulation of property taxes and other tax contexts, and ways of accounting for these taxes. In the third part are dealt with case studies, which is illustrated by calculating individual property taxes and other tax aspects.