Posouzení daňového zatížení nemovitosti u vybraných poplatníků

Abstract

This thesis focuses on an assessment of tax burden of real estates of selected taxpayers in the Czech Republic. Its aim is to elicit and subsequently compare the level of tax burden related to ownership or acquisition of estate, building or unit by means of real estate tax and property transfer taxes. The thesis also aspires to evaluate the impact of all the possible factors which affect the tax burden and then assesses whether the tax payer is able to influence those attributes or not. The first part of the thesis deals with a clasification of taxes, description of individual structural constituents of taxes as well as the theory of property taxes. The following part focuses on a description of legislative amendments of real estate tax, real estate acquisition tax and income tax of natural persons, which deals with taxation of gratuitous incomes. The application part of the thesis then aims at eliciting the tax burden resulting from the taxation of real estate in possession as well as at the time of its acquisition. The tax burden is determined by means of real estate tax in case of ownership or by means of real estate acquisition tax and income tax of natural persons in case of acquisition. The actual assessment of the tax burden is performed by comparison of the elicited results of the individual taxes, the level of which is affected by a number of factors, which are taken into consideration in calculations.