Daň z nemovitých věcí

This bachelor thesis analyzes the administration of the real estate tax in the Olomouc Region between 2017 and 2024. The objective is to conduct a comparative analysis of the methods used to distribute tax liability information and to identify the factors that influenced the digitalization of real estate tax administration. The methodology is based on secondary data analysis, involving the processing and evaluation of internal statistical data from the Financial Administration of the Czech Republic for the given period. Additionally, a comparison of the state of digitalization between 2017 and 2024 is employed to demonstrate the shift from analog to digital communication between taxpayers and the tax authority. The theoretical part defines the legislative framework of the tax and its administrative processes. The analysis confirms that the primary accelerators of this transformation were the COVID-19 pandemic, the abolition of free tax payment forms, and the mandatory establishment of data boxes for specific entities. The comparison of 2017 and 2024 results in a significant reduction in analog communication in favor of electronic channels. Furthermore, the thesis evaluates the impact of the 2024 legislative amendment on total tax revenue within the region.