| Summary: | Ownership and transfers of land in the persperctive of tax law Main purpose of this thesis is to present all taxes which are levied on ownership or transfers of land arising from any legal title. Subject of the thesis are not only taxes typically connected with land, such as land tax or real estate transfer tax but also personal income tax, corporate income tax and value added tax. The main reason of my choice of this subject was my natural interest in this area and connection between public and private law which is very strong in the matter in question. Financial law is typical public law and tax law is one branch of financial law. However, the subject of taxation is land in this thesis. The owneship of land, as an essential base of all human activity, is the basic subject of private law. The mixture of the two is therefore unique. Chapter Two introduces tax law area and main definitions are descibed here. Attention is also focused on the definition of land and its picture in current law. Another area descibed there are principles of evaluation of property according to Czech law. Also historical development of tax law in area of Czech republic is included there. The subparagraph starts with establisment of Czechoslovakia and ends with its disunion. Chapter Three explains construction of land tax in Czech...
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