Vliv daně z nemovitých věcí na základní sociální skupiny

This diploma thesis examines the impact of real estate tax on selected social groups in the Czech Republic and Slovakia. The main objective of the thesis is to assess the tax burden and its effects on residents with various income and demographic characteristics through a comparative analysis of model households. The work focuses on identifying differences in the tax structure in both countries and analyzing the key factors that influence the final tax amount. In the practical part, tax liability calculations are performed using model social groups, which are complemented by sensitivity and regression analyses. Based on the findings, the thesis offers brief recommendations for adjusting tax policy.