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Vývoj zdanenia majetku v ČR a na Slovensku od r. 2000 / Progress of property taxation in the Czech Republic and Slovakia since 2000

This thesis deals with the progress of property taxation in the Czech Republic and Slovakia. The main objective of this paper is the analysis of property taxes in these countries since year 2000 till now. The thesis is divided into several parts, which deal with legislative changes in property taxes (transfer taxes, road tax and real estate tax) in the Czech republic and in Slovakia to reflect these changes to the collection of property taxes. Next part of the thesis is a comparison of legislative changes between both countries and a comparison of collection of property taxes in the Czech republic and Slovakia to the average of OECD countries. The conclusion of the thesis includes the analysis of the influence of some macroeconomic indicators to collection of property taxes.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:73708
Date January 2010
CreatorsŠtefanský, Miroslav
ContributorsVítek, Leoš, Pavel, Jan
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageSlovak
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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