Srovnání majetkových daní v České republice a Slovenské republice

Abstract

In my bachelor thesis I dealt with taxation by property taxes in the Czech Republic and in the Slovak Republic and also with the submission of proposals for changes in the Czech Republic. Firstly, the work compares real estate tax which can be changed by tax collector by the adjustment of generally binding regulations. Then it deals with inheritance tax, gift tax and property transfer tax in the Czech Republic, because these taxes were abolished in the Slovak Republic. Furthermore, it is comparing the road tax and motor vehicle tax. Finally, I give suggestions for changes in taxation by property taxes.