Daň z nemovitostí v České republice a v Itálii

The subject of this thesis is to compare two specific methods of the determination of the tax base; the "specific" method and the "ad valorem" method. Generally, the specific method uses the acrage of a real estate for the determination of the tax base. On the other hand the ad valorem method uses the market value of the real estate for the determination of the tax base. Using various sources I have analyzed the tax systems in two countries using the above mentioned methods: the Czech Republic representing the specific method and Italy representing the "ad valorem" method. The thesis is focused on the differences between the two taxation methods thereof. It demonstrates the differences by the practical application of the methods to the taxation of two real estates in each country.