Aspekty transferových daní v České republice

The bachelor thesis deals with the issue of transfer taxes in the Czech Republic. The theoretical part is focused on the theory, the classification and the historical development of property taxes. In the following parts are provided overview of the law No. 357/1992 Coll. inheritance tax, gift tax and real estate transfer tax and new legislation of transfer taxes with effect from 1st January 2014. The practical part is dedicated to the analysis of the transfer taxes and the specific examples of taxes before and after implementation of the legislative changes. In the end, there will be evaluate major report to ZOS No. 340/2013 Coll., to ZOS No. 344/2013 Coll. and the impact of the amendment on the tax payer and state budget