Daň z nemovitostí v České republice a ve Slovenské republice

Abstract

The subject of this thesis are property taxes in the Czech Republic and Slovak Republic. The thesis is divided into six chapters. The first chapter is an introduction to the thesis. The second chapter explains the basic concepts of tax theory and policies. In the third and fourth chapter there has been given description of property taxes in both countries from 1993 to 2012. The fifth chapter has focused on the comparison of property taxes. Law development of property taxes in both countries is included with listed examples which helps to compare the rate of taxation. The aim of this research study is not only to compare property taxes both countries but as well to deduce and suggest changes in this field. There has been proposed two substantial changes. One is abolition of property tax with introduction of tax on community services for all citizens and second is strengthening the powers of municipalities, who would modify amount of property taxes for own account.