Komparace majetkových daní ve vybraných státech Evropské unie

Abstract

The aim of this diploma thesis is the comparison of property taxes on a model example in selected states of the European Union and the comparison using multi-criteria analysis. The diploma thesis is divided into five chapters. The first chapter is dedicated to the introduction. The second chapter is focused on the theoretical description of taxes and the characteristics of the tax systems of Croatia, Italy and Slovenia. The third chapter is dedicated to a detailed description of individual property taxes in Croatia, Italy and Slovenia. The fourth chapter is the practical part of this thesis, in which individual property taxes are calculated on a model example and compared. Furthermore, a multicriteria analysis is performed. The fifth chapter is the conclusion of the thesis.