Role transferových daní v daňovém systému České republiky

The dissertation deals with the position of inheritance tax, gift tax and real estate transfer tax in the tax system of the Czech Republic. The first part focuses especially on the theoretical approaches and the application of tax principles in relation to the taxation of property transfers and property transitions. In the next part there is the description of the past development of transfer taxes in the territory of our country, focusing on the period after the establishment of the Czech Republic which contains the definition of major changes in law No. 357/1992 Coll. inheritance tax, gift tax and real estate transfer tax, including the quantification of basic numerical characteristics. Own quantifying data transmission output tax on the timeline 1993-2009 also includes the determination of basic statistical indicators derived from publicly available information resources and the definition of the effectiveness of the collection of transfer taxes in respect of the direct administrative costs (including international research in the field). A separate chapter is devoted to the application of transfer taxes in all member countries of the European Union. From the results of the incremental dissertation chapters specific conclusions and recommendations for particular transfer taxes applied in the Czech Republic are formulated