Změny výnosů daně z nemovitých věcí

Abstract

This diploma thesis deals with the analysis of the development and significance of the real estate tax in selected municipalities of the Czech Republic in the period 2016–2025. The main objective of the thesis is to evaluate the development of the absolute and relative yield of this tax, identify differences in its importance for municipal budgets, and assess the factors influencing this yield, especially in relation to the size of the municipality . The theoretical part defines the legal framework, historical development, and tax assignment of property taxes, including the fundamental impacts of legislative changes and the consolidation package of 2024 . The practical part uses quantitative and comparative analysis of data from the State Treasury Monitor for 10 selected municipalities of comparable size (10 to 12 thousand inhabitants) . The results of statistical testing using the Kruskal-Wallis test and the Spearman correlation coefficient prove that although the tax yield is growing over time, there are statistically significant differences between municipalities. These differences are primarily determined by the structural character of the territory (e.g., the share of business properties) and the active tax policy of local councils through the application of local coefficients . Conversely, no statistically significant relationship was proven between the total number of inhabitants of the municipality and the real estate tax yield .