National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Role daně z nemovitostí v Evropské unii
Solničková, Michaela
The bachelor thesis deals with the analysis of the real estate tax in the member countries of the European Union. The theoretical part provides characteristics of the real estate tax in the EU, including the definition of the object of taxation, the taxpayer, the tax base and tax rates. The practical part focuses on the development of the real estate tax revenue in the member states of the European Union from 1995 to 2011. It also analyses the share of real estate taxes in GDP and total tax revenue of the states. The conclusion of the practical part identifies the specifics of the application of the real estate tax in the European Union. Based on the results, the conclusion of the thesis proposes recommendations for modification of the real estate tax in the Czech Republic.

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2 Solničková, Marie
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