| Popis: |
The aim of this thesis is comparison of development of legislation of tax on the acquisition of immovable property and that for the purposes of evaluation of potential changes of this tax. The comparison is performed on particular elements of the tax on the acquisition of immovable property in three time periods. From 1. 1. 1993, thus in act n. 357/1992 Sb., on inheritance tax, gift and real estate transfer tax. From 1. 1. 2014, thus statutory measure of Senate n. 340/2013 Sb., on tax on the acquisition of immovable property. And last from 1. 1. 2017 thus statutory measure of Senate n. 340/2013 Sb., on tax on the acquisition of immovable property, as amended by act. n. 254/2016 Sb., an act which amends statutory measure Senate n. 340/2013 Sb., on tax on the acquisition of immovable property. The first part of the thesis deals with general introduction to tax theory focusing on transfer taxes. This chapter also defines the term tax in general, characterization of transfer taxes and its development in the Czech Republic and determination of the meaning of tax. The second chapter already concentrates on the actual comparison of tax elements. The description of the development of legislation and evaluation of conformity with the construction of the tax and its meaning is emphasised. Each subchapter... |
