Zrušení daně z nabytí nemovitých věcí v manažerském rozhodování

The diploma thesis deals with the annulment of real estate acquisition tax in 2020 and searches for connections with the financial management of agricultural enterprises. It searches for an answer how the abolished real estate acquisition tax has affected the management of selected holdings and what the specific effects of this change are on agricultural enterprises. The research is carried out on a selected sample of South Bohemian agricultural enterprises. Publicly accessible data of the Financial Administration of the Czech Republic, the Ministry of Finance of the Czech Republic and also data obtained from the questionnaire survey are used for the evaluation. The results of the research showed that the links between the abolished real estate acquisition tax and the financial management of companies existed. The acquisition tax affected the management of enterprises mainly in the process of deciding on the acquisition of real estate. This decision was accompanied by other acts (tax liability, classification of assets, determination of depreciation, accounting, tax shield), which had an impact on the financial side of the enterprise.