Real Estate Taxes in Selected EU Countries

The thesis deals with tax issues, focusing on the taxation of real estate in the European Union. The theoretical part mainly devoted to a general description of this tax in the context of its importance and inclusion in the tax theory. There is also the matter explained the influence of European Union and international agreements on this tax. Not less important is also chapter dedicated to the economic autonomy of local governments. The stress is also put on a description of the structural elements of the tax on immovable property with the application in practice of concrete countries. The practical part is divided into several parts. The first is focused on the analysis of the immovable property Czech taxation with arguments for its reform. The following subchapter describes model property taxpayer at first. Then there is also a comparison of tax systems in selected EU countries. This comparison has the form of description and practical application in the calculation of total tax liability of the taxpayer. The final step is to calculate the relative burden of subject models income and evaluation. Everything is reflected to create of possible solutions taxation of immovable property in the Czech Republic