Alternativní možnost konstrukce daně z nemovitých věcí v ČR

This bachelor's thesis proposes an alternative construction of the real estate tax. The proposal was created using market prices of rented flats published by the Finance Ministry of the Czech Republic. The thesis focuses on cities with different socio-economic conditions. The cities are also divided into various size categories according to their population. From each category, a representative is selected to whom the alternative tax design option is applied. The main objective is to show whether the system designed will be fairer and will better reflect the economic factors of the selected localities. In the final part of the paper, two representatives are selected for which the actual selected tax level is compared with the alternative level. The main finding is that the new fairer alternative property tax calculation collected a higher amount than the current taxation system.