Zdanění příjmů z prodeje nemovitostí ve vybraných státech OECD

The aim of this thesis is to analyse differences in taxation of individuals while selling their immovable property in selected OECD countries -- the Czech Republic, Ireland, France and Austria. It identifies similarities and differences of taxes imposed on the transfer of real estate established in selected countries. These taxes are further applied to the Czech taxpayer -- an individual. Using the models the difference in the tax liability, the tax burden on the property sales price and the tax burden on the taxpayer's total income is estimated. The results of these analyses show that the current Czech legislation is the most advantageous for the taxpayer.