Setting the tax base for determining the tax on the acquisition of real estate

The calculation and determination of the tax base of the tax on acquisition of realty is based on the comparative tax value. In the scope of this Bachelor thesis, different ways of the calculation and determination of the tax base are compared, namely using the quideline value and price coming from an expert evidence. Both methods are used to calculate the tax base and to assess the tax, while differences between both methods are being analyzed and suitable cases for their usage are outlined. The final chapters of the thesis closely specify issues of the determination of the tax base. The main contribution of the thesis lies in the analysis of calculations and the following drawing of findings of determination of the tax base, The thesis also evaluates usage of price maps for the determination of the tax base. The contribution of the practical part can be seen in the practicability analysis of different ways of calculation of the comparative tax value