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Real property taxes after recodification of private law
Puzyrevská, Tereza ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
The aim of my thesis is to introduce the legislation related to real estate tax in the Czech Republic, to offer its critical evaluation and suggestions for its modification in the future. The work is divided into two parts, a theoretical part, which includes four chapters and a practical part, consisting of six chapters. The general part is devoted to the process of recodification of private law in the Czech Republic. It describes recodification in a broader context, it identifies legal institutes connected to real property tax and summarizes selected changes in terminology. In the next chapter is summarizes general theoretical introduction of taxes, with an emphasis on property taxes and briefly described elements of the tax structure. Fifth chapter and the next ones deals specifically with the real estate tax. First, the tax is described in general terms, then the amended changes are summarized and the scheme of the Act is introduced. The sixth chapter provides a complete analysis of the land tax, seventh chapter the tax of buildings and units. In both chapters the thesis consistently addresses all elements of aforesaid taxes. The eighth chapter presents provisions of the Act that are common to both taxes and in the following chapter the issue of tax administration is addressed. The final chapter...
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Immovable Property Tax as Local Government Revenue in Czech Republic
KUBÁSKOVÁ, Hana
This bachelor thesis is dedicated to the immovable property tax revenue in municipalities in the Czech Republic. The main goal of this thesis is an evaluation of current developments, the present state and to outline possible perspectives of the immovable property tax revenues in local governments. In the theoretical part the basic terms related to the tax revenue are specified. There is explained immovable property tax in terms of applicable legislation in the Czech Republic. The next point there is decentralization of immovable property tax in the European countries. In the practical part the analysis of immovable property tax in the budgets of municipalities and comparing of these revenues before and after the change in legislation is followed. There is explained immovable property tax in terms of applicable legislation in the Czech Republic. An important point there is also the assessment of the tax competence of the municipalities in the Czech Republic.
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Real estate tax comparison in the Czech republic and Slovakia
Horký, Jakub ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
Bachelor thesis compares the real estate tax in the Czech Republic and Slovakia. It is described the legislation of both countries, focusing on the competence of municipalities. Another part of thesis compered the importance of real estate tax, especially in municipal budgets. Selected towns for this thesis are Pilsen and Kosice. The last part of thesis is focused on complex sample for figuring out the tax burden to the taxpayer taking into account the average annual wage for the region of towns.
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Evaluation of the Administration and Yields of the Real-estate Tax in Olomouc city
Sedláček, David ; Kukalová, Gabriela (advisor) ; Milan, Milan (referee)
Thedissertationdealswiththe tax on immovableproperty and itsimportanceforthe city of Olomouc. It containsananalysisoftheactuallawofthe tax on immovableproperty a tries to incorporateitintothe standard tax systems. There are accentuatedthepossibilitiesforthe municipality withregard to theincreasingordecreasingofthe tax revenue. Thedissertationevaluatesthe tax on immovablepropertyregardingthecity of Olomouc in theyears 2009 až 2016 and comparesit to similarcitiesof Ústí nad Labem and Liberec.
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Real Estate Taxes in Selected EU Countries
Plavcová, Adéla ; Moravec, Lukáš (advisor) ; Marie, Marie (referee)
The thesis deals with tax issues, focusing on the taxation of real estate in the European Union. The theoretical part mainly devoted to a general description of this tax in the context of its importance and inclusion in the tax theory. There is also the matter explained the influence of European Union and international agreements on this tax. Not less important is also chapter dedicated to the economic autonomy of local governments. The stress is also put on a description of the structural elements of the tax on immovable property with the application in practice of concrete countries. The practical part is divided into several parts. The first is focused on the analysis of the immovable property Czech taxation with arguments for its reform. The following subchapter describes model property taxpayer at first. Then there is also a comparison of tax systems in selected EU countries. This comparison has the form of description and practical application in the calculation of total tax liability of the taxpayer. The final step is to calculate the relative burden of subject models income and evaluation. Everything is reflected to create of possible solutions taxation of immovable property in the Czech Republic.
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The determination of the taxation at alternative solutions of purchasing a property
Plšková, Darina ; Hroníková, Marta (referee) ; Vítková, Eva (advisor)
This thesis is focused on tax issue, witch relates to real property trading. In the theoretical part of the thesis I describe the basic terms and deal with individual tax, which is related to the mentioned tax. In the context of the thesis will be compared to the tax burden for selected model situations that may arise in the sale, purchase or lease of real property. This load will be examined from the point of view of physical persons, to self-employed persons and also legal persons.
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The Comparison of Property Taxes in the Czech Republic and Ireland
Roláková, Jana ; Veselý, Josef (referee) ; Lajtkepová, Eva (advisor)
The diploma thesis is focused on property taxes in the Czech Republic and Ireland. The first part is aimed at tax theory and history of the property taxes. The next part describes current tax legislation for property taxes in both states. The main aim of this work is to compare the property taxes in the Czech Republic and Ireland and formulate the conclusion with particular property taxes applied in the Czech Republic. This problem is treated in the last chapter.
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The real estate tax: Tax authority of municipalities
Janáková, Kateřina ; Krbová, Jana (advisor) ; Peková, Jitka (referee)
The submitted diploma thesis deals with the tax authority of municipalities in the area of the real estate tax. The aim of the thesis is to find out the measure of using real estate tax coefficients by the individual size of municipalities and then analyse reasons for their using or wasting. The analysis of using real estate tax coefficients and reasons of their using or wasting was performed in two regions, Jihočeský and Ústecký. The data was collected by questionnaires on the chosen sample of municipalities in the individual size of municipalities. The secondary data was collected from statistic published by the General financial headquarters. The gained data shows that some of real estate tax coefficients are used by 52 % of municipalities. However, more municipalities using the possibility of putting coefficients in place are located in Ústecký region. The least coefficients are used by municipalities in the size of ones up to 2 000 inhabitants, which are from all the groups the most influenced by the opinions of inhabitants.
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Real estate tax policy and local charges in the municipalities of the Kladno district
Puchýřová, Helena ; Sedmihradská, Lucie (advisor) ; Tecl, Jan (referee)
The subject of the diploma thesis is a characteristic of elements of tax autonomy and their following analysis executed in municipalities of Kladno district. Description of elements of tax autonomy of mentioned municipalities by law number 338/1992 Coll., about tax on real estates and by law number 565/1990 Coll., about local charges is included in theoretical section of the diploma thesis. The signifikance of the elements of tax autonomy consists in the fact that through them can the municipalities increase their tax incomes and therefore their financial independence from the state. In the practical part of the diploma thesis is analysed the rate of utilization of these elements in municipalities of Kladno district and also there are deduced the aspects which influence it. In the last part of the diploma thesis the established rate of utilization of the elements of tax autonomy in municipalities of Kladno district are being compared with the national average. Performed analysis shows that the rate of utilization of local coefficient is (in contrast with the rate of utilization of the coefficient 1,5 and alteration of correctional coefficient in Kladno district) higher then the national average. From the viewpoint of local charges was found that overall collection of local charges in Kladno district since the year 2007 decreased, while the national collection of local charges increased. Increase of collections, compared to the year 2007, was in Kladno district recorded only local charges for waste, dogs and accommodation capacity.
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Daň z nemovitostí v daňových systémech zemí Evropské unie
Šircová, Zuzana
The bachelor thesis deals with the real estate tax in the tax systems of the EU countries. The theoretical part introduces the essence of property taxes, including the real estate tax. A substantial chapter presents the legislation of property tax in the tax system of the Czech Republic, and numerical characteristics of tax collection. The practical part consists mainly the comparison of property tax system in the Czech Republic and the legislation in the other 27 EU countries. The result of this comparison are proposed recommendations for the policy of property tax in the Czech Republic.
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