Vyhodnocení daňové povinnosti spojené s vlastnictvím nemovitostí u fyzické osoby

Abstract

The topic of the bachelor thesis is the evaluation of the tax liability associated with the possession of real estate by a natural person. The aim of this work is to analyse the real estate tax and natural personal income in a representative city in the Czech Republic and to compare the results, using various changes that affect the amount of tax. The bachelor thesis is divided into two parts, theoretical and practical. The theoretical part is defined in the second chapter, which describes the tax and tax system of the Czech Republic and the third chapter, which characterizes the real estate tax and possession of these real estates. The fourth chapter is purely practical, and it calculates the real estate tax in the representative city and the tax liability coming from the rental and sale of real estate.