Daň z bohatství ve Španělsku

Bachelor’s thesis closely studies wealth tax, especially in the context of Kingdom of Spain. Through recherche of foreign language articles were found arguments for and against introducing this tax. Thesis also summarises problems in asset valuation and furthermore describes reactions of taxpayers to introducing wealth tax. The thesis outlines reasons for abolishment of the tax in various OECD countries. Second half of the thesis studies Spanish legislation and through it analyses the situation in Spain. Special attention is given to construction elements of the tax and forms of tax evasion. The last part of the thesis is concerned with analysis of revenues from wealth tax in individual autonomous regions in Spain, the data were collected through tax office. It was found out that the revenues per capita significantly differ between regions. Linear regression analysis estimated an equation of dependence of revenues on GDP for modified set of data.