Komparace majetkových daní v České republice a ve Švýcarsku a jejich dopad na poplatníky
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The diploma thesis deals with the impact of property taxes on taxpayers. It is aimed for comparison of two countries, namely the Czech Republic and Switzerland. The theoretical part defines the basic concepts of taxes and discusses property taxes of both countries. The practical part is focused on the comparison of the share of property taxes in gross domestic product, as well as the method of calculating property taxes in both countries.
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Property tax, property, tax, tax payer, Czech republic, Switzerland.