Analýza zdanění nemovitých věcí v České republice

Abstract

This thesis describes the taxation of real property in the Czech Republic and the specifics of taxation. We also inspect taxation in the Slovak Republic to compare different systems of taxation and the draft amendments to the Czech tax system. The thesis is focused on the acquisition of real estate acquisition tax on immovable property in the sale of real estate. We have included a calculation of taxes on immovable property through a guideline and observed prices. An integral part of this thesis i is Land value tax when you buy real property. We reviewed the comparison of taxation in various municipalities.