Komparace daně z nemovitých věcí v České republice a v Německu

Bachelor´s thesis deals with comparison of the real estate tax in the member states of the European Union. It is focused mainly on comparison of legislation, contructional tax elements, tax administration, competence of the municipalities to influence the tax revenues and it also compares the tax revenues. For the comparison was chosen Czech Republic and the Federal Republic of Germanny. At first the bachelor´s thesis briefly describes the real estate tax in general then it mentions its characteristical features in Czech Republic and Germany. The next part compares the legislation, the constructional tax elements, the tax administration, the competences of the municipalities to influence the revenues of the real estate tax and also the position of the real estate tax in the municipal budgets in more details. In the end of the bahelor´s thesis there are compared the tax revenues of the real estate tax on the national level in the last 20 years.