Daň z nemovitých věcí jako daňový příjem obce

Abstract

The bachelor thesis focuses on real estate tax. In the theoretical part is used appropriate literature dealing with taxes and its legislation. The theoretical part concerns of tax system of the Czech Republic and its division. The subsequent section focuses on real estate tax and its division into land tax and tax on buildings and units. Furthermore it deals with municipalities and how they can affect their revenue from the real estate tax. The practical part consist of the analysis of the economy of the selected municipality and its analysis of the real estate tax. Moreover it compares the revenue from this tax of the selected municipality with the nearby municipalities. The aim of the bachelor thesis is to evaluate the influence of the real estate tax on the budget of the selected municipality. At the end of the work there are suggestions that could lead to improved collection of real estate tax. Based on the analysis and comparison, it was found that the municipality can achieve a higher revenue from this tax by introducing coefficients.