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Daňové zatížení nemovitostí ČR
 KOPELENTOVÁ, Radka
This thesis appraises the tax burden of real estate in the Czech Republic and is divided into two parts theoretical and analytical.The first part introduces the taxes in general development of taxes in the Czech Republic and basic terms and laws related to real estate in the Czech Republic.The second part compares the situation in the Czech Republic with foreign countries. It includes an analysis of individual real estate taxes and describes the ways of paying taxes in terms of length and difficulty of the process. Examples of situations in the Czech Republic where there is a need to pay taxes are also outlined in this analytical part.An assessment of a family house for tax purposes is executed on the basis of the author´s choice of real estate. The tax value of the chosen real estate in the Czech Republic is subsequently compared with taxes in Slovakia, Austria, Germany and Poland. The tax calculation of immovable assets and real estate taxes are implemented and described. All knowledge of the present day situation and a reflection concerning the future of real estate taxes in the Czech Republic are summarised at the end of this thesis.
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