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National Repository of Grey Literature

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Daň z nemovitostí v daňových systémech zemí Evropské unie Šircová, Zuzana The bachelor thesis deals with the real estate tax in the tax systems of the EU countries. The theoretical part introduces the essence of property taxes, including the real estate tax. A substantial chapter presents the legislation of property tax in the tax system of the Czech Republic, and numerical characteristics of tax collection. The practical part consists mainly the comparison of property tax system in the Czech Republic and the legislation in the other 27 EU countries. The result of this comparison are proposed recommendations for the policy of property tax in the Czech Republic. Detailed record

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