Sborník č. 51

Získané poznatky jsou srovnávány s českou reglementací, které je věnována úvodní část práce. Na závěr autor uvažuje nad jinými přístupy úpravy daně z nemovitostí v České re- publice, jimiž se inspiroval v zahraničí. Abstract The thesis deals with the topic of property taxes, especially by real estate taxes in a global dimension. The most important aim of this paper is to introduce the issues of real estate taxes adjustment in different countries of the world. He focused on OECD countries and EU countries. A focal point of the paper deals with a comparison of a taxable income of real estate taxes, its tax rate, specification of financial resources ´receivers and the amount of financial aid. Acquired knowledge is compared with the Czech Republic system. The author mentions different approaches of real estate taxes adjustment in the Czech Republic in conclusion. He was inspired by these approaches abroad.

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