Real estate taxes are not harmonized in the European Union. Individual states use different approaches when designing such taxes and the percentage of total tax revenues varies. Real estate tax revenues are low in the Czech Republic. This tax offers a potential source of increased revenue. The research seeks to identify whether different approaches affect real estate tax collection. The objective of this article is to evaluate approaches to real estate taxation in the respective states. Approaches were evaluated from the perspective of the tax beneficiary and by the design elements of the tax. Consequently, a comparison of transition and market economies was performed. This research evaluates secondary statistical data from the Financial Administration of the Czech Republic and Eurostat. The results of primary research conducted in the Czech Republic are also presented. Based on non-parametric tests, neither real estate tax as a percentage of total tax revenue nor real estate tax revenue per capita depend on who sets the design elements of the tax and who is the beneficiary. Differences between transition and market economies in the approach to real estate taxes were confirmed. In the area of real estate taxation, transition economies have not yet adapted to the trend, typical for market economies.

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捷克共和国和欧盟国家的房地产税方法

欧盟没有统一的房地产税。各个州在设计此类税收时使用不同的方法，并且总税收收入的百分比各不相同。捷克共和国的房地产税收入很低。这种税收提供了增加收入的潜在来源。该研究旨在确定不同的方法是否会影响房地产税的征收。本文的目的是评估各个州的房地产税方法。从税收受益人的角度和税收的设计要素对方法进行了评估。因此，对转型经济和市场经济进行了比较。本研究评估了来自捷克共和国金融管理局和欧盟统计局的二级统计数据。还介绍了在捷克共和国进行的初步研究的结果。基于非参数检验，房地产税占税收总额的百分比和人均房地产税收入都取决于谁设定了税收的设计要素，谁是受益人。转轨经济和市场经济在房地产税征收方式上的差异得到证实。在房地产税收领域，转型经济体尚未适应市场经济的典型趋势。