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.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:179495 |
| Date | January 2014 |
| Creators | Formanová, Lucie |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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