|
|
Building savings - legal and economic issues
Holečková, Eva ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
LIII Závěr Zavedení stavebního spoření bylo nejúspěšnějším krokem bytové politiky v České republice po roce 1989. Hlavní přínos tohoto produktu spočívá v tom, že se jedná o způsob financování bytových potřeb, který je finančně dostupný širokým vrstvám obyvatelstva. Ač zpočátku bylo stavební spoření spíše institutem, jak výhodně uložit své volné finanční prostředky, stále více se stává nástrojem, jak získat vlastní střechu nad hlavou. Zvyšuje nejen zájem o výstavbu nových bytů a rodinných domů, ale také o provádění modernizací a rekonstrukcí, což je velmi důležité pro náš zastaralý bytový fond. Investice do bydlení, které stavební spoření podporuje, pozitivně ovlivní stavební výrobu a jak víme, vývoj stavební výroby je indikátorem pro vývoj ostatních sektorů ekonomiky. Pokud bude stavební výroba růst, dá se očekávat růst celé ekonomiky, a to je to, co si v době ekonomické krize všichni přejí. V současné době můžeme hovořit o velkém úspěchu stavebního spoření. Souvisí to s tím, že v době, kdy byl tento produkt uváděn na trh, sliboval nejen zajímavé výnosy, ale také stabilitu a bezpečné ukládání úspor. K oblíbenosti tohoto produktu přispěl také stát, který v rámci aktivní bytové politiky podpořil jeho rozvoj poskytováním optimální výše státní podpory. Významnou roli také sehrála skutečnost, že občané byli...
|
|
|
Ownership of land and its transfer as reflected by tax legislation
Volfová, Veronika ; Vondráčková, Pavlína (referee) ; Novotný, Petr (advisor)
55 6. Závěr 6.1. Význam daně z nemovitostí a daně z převodu nemovitostí z hlediska výše daňového výnosu V současných daňových systémech se uplatňování majetkových daní považuje za podmínku spravedlivého zdanění založeného na principu platební schopnosti, v němž majetek doplňuje důchody a spotřebu.127 Velikostí výnosu se však majetkové daně nemohou srovnávat s daněmi z příjmů, daní z přidané hodnoty a daněmi spotřebními. Nízký podíl příjmů z majetkových daní ve vztahu k celkovým daňovým příjmům České republiky je patrný z následujících tabulek. Přehled vývoje inkasa uvedených daní v ČR v letech 2004 až 2008 (v mil. Kč) 2004 2005 2006 2007 2008 Daň z přidané hodnoty 184 320 208 413 217 784 236 385 255 190 Daně spotřební 95 841 110 491 119 535 138 947 130 553 Daň z příjmů FO 126 667 137 245 129 487 143 391 132 929 Daň z příjmů PO 106 526 137 432 128 865 155 674 173 590 Daň z příjmů vybíraná srážkou 12 098 11 242 14 003 15 700 19 299 Daň z nemovitostí 4 948 4 987 5 017 5 123 5 195 Daň dědická 100 103 124 109 115 Daň darovací 818 510 604 692 345 Daň z převodu nemovitostí 9 461 7 494 7 788 9 774 9 950 Daň silniční 5 509 5 191 5 428 5 915 6 002 Ost. příjmy, odvody, pok. a popl. 5 099 5 252 4 977 4 250 4 281 Celkem 551 387 628 360 633 612 715 960 737 449 Zdroj: Informace České daňové správy128 127 LÁCHOVÁ, L....
|
|
|
Tax issues of the financial market
Machač, David ; Kotáb, Petr (advisor) ; Novotný, Petr (referee)
English Summary Tax Aspects of Financial Market The increasing volatility of financial market and the rapid development of financial instruments combined with very frequent amendments to tax legislation give rise to a lot of issues in the area on which this paper focuses. The objective of this paper was to introduce the approach to the taxation of common financial instruments and to show how the government influences the market economy by application of its tax policy. It focuses on the changes in tax legislation made in recent years and some observations about the purpose and effect of these changes on the financial markets and the economy as a whole are made. As much as this is a legal thesis, given the overlaps with other fields, the accounting and overall economic points of view are taken into consideration as well. Although financial market instruments may theoretically trigger almost all kinds of taxes known to the Czech law, this paper focuses on the income taxes, both personal and corporate, and partly also on the value added tax. The financial instruments are divided into two main categories - equity instruments, such as shares in companies, and debt instruments, such as bonds, options or derivatives. For the purpose of income taxes, the income is divided into capital gains and current income, such...
|
|
|
Ownership of land and its transfer with respect to tax legislation
Šaštinský, Petr ; Vondráčková, Pavlína (referee) ; Novotný, Petr (advisor)
- 79 - OWNERSHIP AND TRANSFERS OF ESTATE IN TERM OF TAX LAW The subject matter of this graduation thesis is the ownership and transfers of estate in term of tax law. I would like to remark preliminary, that I did not deal only with separate estate in this thesis, but rather real estate as such. The main reason for choosing this subject matter is definitely its interesting character and constantly developing legal regulations of these questions. The choice of this subject matter makes me possible to involve two various branches of law, financial law in term of property tax and civil law in term of the ownership and transfers of real estate. With regard to high frequency of changes and the continual enactment of amendments of corresponding legislation, this thesis is elaborated in compliance with legal form valid in the half period of taxation of the year 2008. The whole thesis is divided into seven chapters. The first chapter deals with real estate and its related terms, such as an estate, building, building structure, flats and non- residential premises. Another chapter offers the insight into the questions of the right of ownership and joint ownership and its acquisition and possible difficulties. It also gives the insight into the area and functioning of real estate register and principles which this...
|
|
| |
|
| |
|
|
Taxation of real property and their transfer
Slezáková, Alžběta ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Alžběta Slezáková Zdaňování nemovitostí a jejich převodů 70 ABSTRACT "Taxation of real property and their transfers" The topic of the submitted thesis is a survey of historical and mainly current situation of legal regulation of property taxes in the Czech Republic, except the vehicle excise duty. Ownership, usage and transfers of real property are affected not only by real estate tax, gift tax, succession duty, real estate-transfer tax, but also by income taxes and VAT. Considering the extent of this topic, I decided to focus on the real estate tax primarily. Attention will be paid mainly to the transfer taxes (gift tax, succession duty, real estate- transfer tax) also, but limited to the extent necessary for determination of rights and duties of the taxpayers. The purpose of my thesis is to describe current legal regulation of the real estate tax and then to evaluate it. Partial aim of this thesis is firstly to point out the importance of the real estate tax revenues for the municipalities' budgets incomes. Secondly I would like to pick up the main advantages of the real estate tax and thirdly to suggest changes which might lead to optimization of the legal regulations of the real estate tax. The thesis consist of introduction, five chapters and conclusion. Chapter 1 defines basic concepts of taxes and...
|
|
| |
|
|
The donation tax, inheritance tax and real property transfer tax in the Czech Republic and neighbouring countries
Jarabicová, Andrea ; Novotný, Petr (advisor) ; Boháč, Radim (referee)
Inheritance tax, gift tax and real- estate tax in Czech republic and in neigbouring countries In my master thesis I am trying to focus on a transfer taxes. Specifically I am focusing on inheritance tax, gift tax and real estate tax. I decided to concetrate on this field because levying these kind of taxes is connected to almost every human being and a man experencies it at least once in a lifetime. This experience does not have to be pleasant all the time. Legal regulation of taxes in the Czech republic is included in a legal norm, regulating single types of taxes in one comprehensive regulation called tax system. The Inheritance tax, gift tax and real-estate tax have gone through various changes since the year 1989. It illustrates more than thirty updatings of the law number 357/1992 Sb., which deals with above mentioned taxes. In the first part of my thesis I am trying to sketch the taxes from the general perspective. I am describing question of public revenue, divergence between the terms tax scheme and tax system. The end of this part I am closing with the evolution of the tax scheme in Czech republic. In the next chapter I am opening the question of basic construction elements of taxes. I am trying to clarify it to the reader to have the possibility to continue with the concrete taxes without any...
|
|
| |
guest ::
