Zdaňování nemovitých věcí v České republice a ve Velké Británii
| Autor: | Beznosková, Marie |
|---|---|
| Jazyk: | čeština |
| Rok vydání: | 2017 |
| Předmět: |
property tax
business rates zdanění nemovitosti určené k bydlení daň z pozemků obecní daň z nemovitostí council tax tax system kolkovné majetkové daně daň z nemovitostí určených k podnikání daň z nemovitých věcí daň ze staveb a jednotek daňové zatížení residential property tax daňový systém stamp duty land tax tax burden real estate tax commercial property tax zdanění nemovitosti s komerčním využitím |
| Druh dokumentu: | masterThesis |
| Popis: | This masters thesis focuses on real estate taxation in the Czech Republic and Great Britain. The theoretical part of this thesis presents the tax system in both countries as well as basic information about property taxes and the system of taxation of property. The practical part of this thesis consists mainly of model examples of taxation of real estate intended for housing and real estate with commercial use. Part of this work is also aimed at comparing the tax burden. The comparison of taxes on property in both countries is made by comparing taxes on property with GDP and with total taxation. The final part of this thesis compares the tax burden in both countries by using the results from the model examples. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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