This diploma thesis evaluates the effects caused by the changes made to taxation of real estate in 2014. It describes the impact of the tax burden on both the taxpayers and on public budgets. Specifically, the thesis focuses on the calculation of the reference value for the purposes of determining the base of the real estate acquisition tax. The effects on the taxpayer tax burden were evaluated through a comparison of the old and the new law on specific examples. The effect on public budgets was calculated using the revenue figures for the relevant taxes in the years 2013 and 2014. An analysis of the individual changes helped identify the factors which have affected the final tax and tax revenue the most.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:191009 |
| Date | January 2015 |
| Creators | Šustková, Barbara |
| 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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