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Compare of Taxtion Form of Enterprise
Grossová, Eva ; Hamža, Viktor (referee) ; Kopřiva, Jan (advisor)
This bachelor´s thesis focuses on the compare of taxtion form of enterprise. Primarily on the taxation of natural and legal persons. This comparison is explained with practical examples. There are also included facts about the companies and self-employed persons and their advantages and disadvantages of taxation. It also contains instructions for selecting the best form of business in different fields.
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Choice of the most suitable type of rent
Chytil, Jaroslav ; Vítková, Eva (referee) ; Krejza, Zdeněk (advisor)
Price, value, evaluation of investment, payback period, net present value, lease, rent, sell, apartment, flat, taxation, revenue, expense I focused on choosing the best type of rent. For illustration and example, I chose an apartment in the Brno center. The solution was used knowledge from the field of investment and valuation of real property. The result is both an economic evaluation using indicators (in this case net present value of the investment), but also verbal assessment of individual options and their pros and cons. Rewarding this work can not only be for retail investors who prefer investing in "something tangible".
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Tax interventions in the housing market
Bób, Juraj ; Nič, Milan
This article surveys possibilities of determining the value of building land as base for property taxes, done by municipalities. It is shown that reform is needed. Application of ad valorem taxation could be fairer. In such taxation owners of more valuable building land should pay proportionally larger taxes. Ad valorem taxation will offer a stable source of revenue with a potentially broad and expanding tax base for governments. It will provide the benefit of a more equitable distribution on taxes, as well as greater fiscal transparency and accountability. Administratively easy determination of real estate value is essential. Price maps of building land, administrated by municipalities, could be a solution.
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Building valuation methodology by regulations No. 441/2013 Coll. and No. 419/2013 Coll.
Frühaufová, Petra ; Klika, Pavel (referee) ; Hrubanová, Michaela (advisor)
The thesis deals with the differences in the valuation of buildings by valuation public notices no. 441/2013 Coll. and no. 419/2013 Coll. and explanation of differences in valuation on the example of a house in listed cities and villages in 2,000 and over 2,001 residents with final execute decision-making schemes for the selection of the different methodologies in regions and districts of the Czech Republic. The theoretical part focuses on the basic concepts and the use of various valuation methodologies. The practical part is honored family house without land using the reference method in accordance with Decree no. 441/2014 Coll. and in accordance with Decree no. 419/2013 Coll. The results are applied in the decision scheme for the selection of individual valuation methodology.
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Comparation of the Tax System of the Czech Republic and The United States of America
Heger, Václav ; Svobodová, Jitka (referee) ; Brychta, Karel (advisor)
This thesis describes the tax systems in the Czech Republic and the United States of America and their subsequent comparison. The work is divided into three parts, namely the theoretical, analytical and practical part. In the first section we describe the basic concepts and issues. In the second part of the thesis are first described the tax systems of the Czech Republic and the United States, followed by their evaluation and comparison, the accent is put on the taxation of personal incomes. In the third part of the thesis the author's attention is pointed to suggestions and recommendations leading to tax optimization of tax burden of taxpayer´s selected category.
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