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Housing financing support
Marková, Diana ; Hlaváček, Michal (advisor) ; Stráský, Josef (referee)
This thesis presents the system of housing financing support generally in the context of European countries and concretly in the Czech Republic. First, the housing market and the specificity of housing as a good are presented. Next, the thesis describes taxation in relation to housing and the influence of taxation on affordability of housing. The main part of the thesis is devoted to general concept of housing policy and overview of the instruments of housing financing support, which is followed by concrete example of the Czech Republic. The overview of the instruments in the Czech Republic is followed by an attempt to estimate their impact to the state and public budgets. The situation in the Czech Republic was wery interesting because of the started application of the new concept from 2011, which changed the direction of the housing policy and the portfolio of instruments. Almost at the end of the thesis, there is briefly presented the model of real estate market by DiPasquale and Wheaton. According to this model it is possible to make a statistic comparative analysis of the impacts of some instuments of housing financing support on the real estate market. The knowledge, acquired during the work on the thesis, is used in the last chapter to prepare the SWOT analysis and evaluation of the current portfolio...
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Taxation of income from employment: Real Impact of Legislative Changes - case study
Marková, Diana ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
This paper discusses the development of income tax of employees. The aim of this work is to model the real impact of legislative changes in the Czech Republic on the actual tax burden of employees with different incomes and propose optimal solution of tax calculation. The modelling is based on data containing gross salary, applicable tax allowances and tax reliefs for each employee of concrete production company in 2012. For the other years, the data are modelled from the given set using inflation. For comparison of the actual tax burden I use the effective tax rate, implicit tax rate and net implicit tax rate. The results of the calculations show that the tax deductions and the minimum and maximum base for social and health security contributions have the biggest effect on the tax rate. In the absence of tax deductions, the real tax burden for most employees according to the effective tax rate would have been almost constant over time. In fact, in terms of the effective tax rate the tax burden has declined slightly thanks to an increase in tax deductions. The results also show that the biggest differences in tax burden among employees are due to the (non) application of tax deductions.
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Housing financing support
Marková, Diana ; Hlaváček, Michal (advisor) ; Stráský, Josef (referee)
This thesis presents the system of housing financing support generally in the context of European countries and concretly in the Czech Republic. First, the housing market and the specificity of housing as a good are presented. Next, the thesis describes taxation in relation to housing and the influence of taxation on affordability of housing. The main part of the thesis is devoted to general concept of housing policy and overview of the instruments of housing financing support, which is followed by concrete example of the Czech Republic. The overview of the instruments in the Czech Republic is followed by an attempt to estimate their impact to the state and public budgets. The situation in the Czech Republic was wery interesting because of the started application of the new concept from 2011, which changed the direction of the housing policy and the portfolio of instruments. Almost at the end of the thesis, there is briefly presented the model of real estate market by DiPasquale and Wheaton. According to this model it is possible to make a statistic comparative analysis of the impacts of some instuments of housing financing support on the real estate market. The knowledge, acquired during the work on the thesis, is used in the last chapter to prepare the SWOT analysis and evaluation of the current portfolio...
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