The diploma thesis deals with the issue of transfer taxes in the European Union. The first part ot the thesis deals with the theoretical background and tax principles in relation to the analysed taxes, moreover there are discussed the consequences of these taxes for the society. The next part describes current Czech tax legislation for inheritance tax, gift tax and real estate transfer tax, including the major changes in law No. 340/2013 Coll., Tax of acquisition of immovable property. The basic statistical characteristics of analyzed taxes are used as an indicator of the significance of these taxes in the Czech tax system. Last part of the thesis is dedicated to the analysis of application of transfer taxes in the European Union States. On the basis of received information, there will be made a comparision. Subsequently there will be formulated the conclusion with the recommendations for particular transfer tax applied in the Czech Republic.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:190094 |
| Date | January 2015 |
| Creators | Chvátalová, Tereza |
| 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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