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National Repository of Grey Literature

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Komparace daně z nemovitých věcí v ČR a ve vybraných zemích EU Rýdlová, Sabina Bachelor´s thesis deals with on property taxation in the Czech Republic focusing on the real estate tax. The countries of the Visegrad Group were chosen for a comparasion to the real estate tax in Czech Republic. Theoretical part explains basics and tax system of Czech Republic. After-wards it focuses on a specific property taxation. The thesis shows efficiency and profitability of property taxes in Czech Republic. In the following part a descrip-tion of specific property taxes in the choses EU countries is shown as well as comparison with Czech Republic, where especially details in these laws are point-ed out. At the end of this thesis there are calculated examples showing differences of property taxation in Czech Republic and specific EU countries. Formula clause:Rýdlová, S. Comparasion of real estate tax in the Czech Republic and selected EU countries. Bakalářská práce. Brno, 2017. Detailed record

Role daně z nemovitostí v daňových systémech zemí Evropské unie Formanová, Lucie This diploma thesis deals with the issues of property taxes in the Czech Republic focusing on the real estate tax. The first part is devoted to theoretical description of taxes on specifying the property taxes and the historical development of tax system up to current legislation. In the practical part, there is the analysis of real estate tax in the Czech Republic which is followed by the analysis of property tax system in European Union Area. As a result of researched information there are formulated several recommendations or suggestions about the fairness of real estate tax on the territory of the Czech Republic at the end of the thesis. Detailed record

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