Vývoj majetkových daní ve vybraných zemích OECD

The thesis provides a basic description of property tax classification according to OECD methodology including a brief description of particular property tax subgroups. It is also focussed on analysing of the importance of property taxes share in a total tax revenue in OECD countries and in an average GDP in OECD countries between 2000 and 2011. The findings are then compared with the development of property taxes in Mexico and in the USA between 2000 and 2011, whereas structures of the property taxes in both countries are analysed more closely. Data about collection of the property taxes for particular government levels in both countries are included too. The last chapter provides summary of the main findings from the previous chapters when the development of the property taxes in Mexico and in the USA is compared between ages 2000 and 2011 together with an evaluation of the importance of the property taxes especially for the local governments in both countries. The development of immovable property tax in Mexico and USA between 2000 and 2011 is compared and described more in detail too.