Daň z nemovitostí na příkladu města Mohelnice

Abstract

The thesis analyses the existing model of real estate tax and local charges on the example of a concrete municipality and formulates supposals and recommendations to improve their administration. The thesis describes the real estate tax, identifies its place and roles in the tax system. It defines the municipality station as a tax and charge administrator, it describes local charges, their saddling and administration. The analysis was made on the example of the Mohelnice town. Its subject is both legislative acts of this town with reference to the local charges and their collection. The result is a detection of deficiencies and reserves. On this basis changes and recommendations were suggested both for the local charges and for the real estate tax.