Právní úprava daně z nemovitostí v České republice a její komparace s právní úpravou v Německu a Belgii ; Legal regulation of the real estate tax in the Czech Republic and its comparison with the legal regulation in Germany and Belgium

112 SUMMARY The purpose of my thesis is to analyse the regulation of real estate tax in the Czech Republic, to assess the current legal situation and to suggest possible future changes. The reason for my research is the contradictory opinion on this tax, its disputability and the necessity of change of the respective tax legislation. The thesis is composed of five chapters. Chapter one is introductory and deals with the general characteristics of taxes, sorting taxes and the tax system of the Czech Republic. Chapter Two examines relevant Czech legislation regarding the real estate tax. Particu... Mehr ...