Komparace daně z nemovitých věcí v České republice a v zemích V4

Abstract

The diploma thesis deals with the comparison of real estate tax in the V4 countries, specifically the construction of the calculation and the tax liability on individual properties. The aim is to compare and analyze the construction of the calculation of tax liability and the tax liability arising from model real estate and the subsequent analysis of the effects of selected macroeconomic indicators on the tax revenue from real estate. The work is divided into one theoretical and two practical chapters. The theoretical chapter describes legislation and calculations of tax liability in individual countries. In the first practical chapter, calculations of the tax liability from model real estate intended for housing located in the capital cities of the V4 countries are presented. In the second practical chapter, the calculations of the tax liability on real estate intended for business, again located in the V4 capitals, are presented. At the end of this chapter, there is an analysis of the effects of macroeconomic variables on the total revenue of real estate tax in individual countries.