The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation
and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech
Republic – the tax on the acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the
tax on the acquisition of immovable property, its general principles and the classification in land taxation, and on the other
hand, to analyse the possibilities of a tax entity for the tax base determination and the tax liability calculation. For this purpose,
a model example of taxation of the transfer of immovable property for consideration is used, to which the method of
the multi-criteria decision-making is applied as an opportunity to use the mathematical methods for the transactional property
tax. Based on the method of the multi-criteria analysis of alternatives, it was found that in the model example, it was
more advantageous for the tax entity to use the indicative value.Web of Science62520419
