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Application of the coefficients for Property Tax
Brožová, Tereza ; Sedmihradská, Lucie (advisor) ; Dugová, Alena (referee)
For single territorial units and their economy, is very important size of their incomes. There are lot of taxes, whose value can't be affected by communities, but there is also a tax, which can be affected by them a lot. Mainly from 2009. It is a Property Tax. Community's budget incomes from this tax can be several times higher, especially because of introduction of local coefficient. Main goal of this work is analysis, to find out if use of singe types of coefficients from Property Tax is affected by number of inhabitants in community, size of community and administrative competence of these territorial units. In theoretical part, there is section about demarcation of community's budget incomes and their description. Next there is an introduction of Property Tax and three types of coefficients, who are affecting its amount. In practical part, there is an analysis of correction factor 1,5 and local coefficient from selected view.
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The impacts of amendment of the property tax law on the example of chosen municipalities
Sommerová, Gabriela ; Sedmihradská, Lucie (advisor) ; Holubářová, Jana (referee)
This bachelor thesis deals with impacts of amendment of the property tax law in municipalities located in the district Prague-West Dolní Břežany, Davle and Buš using all of the authority and suitable setting of local coefficient which has been set up by property tax law. The first part of thesis is focused on municipal management especially on municipal budget revenues. There is detail description of property tax -- object and base of tax and exemption from tax, rates and coefficients and its legal amendments which took place in 2009 and 2010. The second part of thesis deals with property tax in Dolní Břežany, Davle and Buš. Firstly, there is examined budget revenues execution which is followed by analysis of the property tax of these municipalities and their comparison. The last part evaluates the impacts of law amendment from the point of view of the examined municipalities and it suggests another solution of implementation of local coefficient.
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The Property Tax in Czech and Slovak Republic
Smiková, Martina ; Sedmihradská, Lucie (advisor) ; Kučerová, Zuzana (referee)
The diploma thesis deals with the taxation of real estates in the Czech and Slovak Republic from 1993 to the present. An important starting point is the former common state and a similar system of property tax. Submitted thesis tries to highlight the most significant differences in taxation, which were noticeable in the beginning of independent states. Differences were deepened due to force of new Slovak law. The attention is focused on local self-government, i.e. municipality and its authority in determining the property tax revenue. The range of authorities can be understood as reflect of fiscal decentralisation, which is qualitatively and quantitatively described in the analytical part of the thesis.
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Property tax in a selected municipality
Purnoch, Jan ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
Bachelor's thesis focuses on the taxation of property in the Czech Republic. The first part is devoted to current legal regulation of property tax. The second part describes the effect of the amendments on the tax revenue, comparing the state between 2007 and 2010. It also shows structure of the subject of tax in selected municipalities. The third section contains calculations demonstrating the impact of the use of statutory powers of municipalities to influence the amount of tax revenue.
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Utilization rates for property taxes to strengthen the financial independence of municipalities
Kropáčková, Inka ; Kubátová, Květa (advisor) ; Teklý, Lukáš (referee)
Present thesis describes the design elements of property taxes, especially the coefficients. The theoretical part contains a brief description of the property tax revenue collected and thesis focused on property tax rates. Research part analyzes developments in the use of factors in recent years and factors influencing the extent of their use. The analysis used the time to outline the development of the imposition of property tax rates and to establish some general rules relating to the communities benefiting from the property tax rates. The work also includes a comparative analysis of results with previous bachelor's work.
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Administrative costs of property tax in the Czech Republic
Slámová, Ivana ; Finardi, Savina (advisor) ; Vítek, Leoš (referee)
The bachelor's thesis deals with the theme of the measurement of the administrative costs of taxation on the timeline 2005 to 2009. The first part of this thesis is described the theoretical introduction to property taxes and their integration in the tax system of Czech Republic. The second part of the thesis is defined the basic characteristics of property taxes in the Czech Republic. Other sections are focused on the costs, which are caused by taxation. The bachelor's thesis are focused on the direct measurement of administrative costs - their description and measurement. Direct measurement of administrative costs is done by using the method called WTE staff. Finally, on the base of the measurement is done the conclusion about the administrative costs of taxation and about efficiency of property tax in the tax system of Czech Republic.
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Tax powers of municipalities in the Czech Republic for property tax
VOZKOVÁ, Lenka
This thesis deals with the taxation powers of municipalities in the ČR property taxes. The thesis is divided into the theoretical and practical part. The practical part describes the property tax in the budgets of municipalities and the powers that municipalities can use to adjust the tax base or tax rates. The goal of this thesis is to systemize the use of tax powers in the real estate tax by municipalities in the country. A sub-goal is to map and analyze individual tax powers municipalities have available to assess the extent of their use and effectiveness.
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Property tax and it`s importance during economic crisis
Surka, Ondřej ; Říhová, Lucie (advisor) ; Schvábová, Andrea (referee)
Bachelor`s thesis deals with the importance of the property taxes in recent world. The emphasis is put on the understanding of continuous development of property taxes mainly on the function of the property taxes revealing during the economic crisis. This thesis also includes a detailed specification of the Czech property taxes so the thesis is complex. The last chapters focus on the property taxes and their importance during economic crisis in various economics.
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Immovable property tax in the Czech Republic in the economic crisis 2008 - 2009, government and municipalities measure
Štětková, Veronika ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
Municipalities get the whole tax yield of the immovable property tax from properties that are situated on their cadastral territory. Due to some clauses in the immovable property law municipalities have possibility to increase earnings of municipal budget partly. In graduation theses I put mind on property tax in the past and in the present, earnings of the property tax in comparison with the member countries of the European Union and a standing of the municipalities in the Czech Republic in theoretical part, I put mind on one possibility how to increase earnings in the research part. This possibility is local coefficient. I make clear how municipalities set local coefficient, how they set range of the local coefficient in the common term and in the extra term, which was admitted like anti-crisis arrangement.
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Property tax administration and local taxes
Pribulová, Lucie ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
My bachelor's thesis describes tax collection and discusses the problems of property tax administration. I analyzed how the municipality goes about collecting local taxes, I described what part of municipality revenues is made up from the local taxes and as an example I introduced the town of Česká Kamenice. Moreover, I indicated the effectiveness of the tax offices in the collection and recovery of property tax and how large the proportions of this revenue are compared to the total tax revenues. I also show the development of collections of this tax on a nationwide scale, as in the case of the Finance Office in Děčín. In conclusion, I have considered the choice of property taxes to be collected by the municipality and what consequences would result from this situation. I compared all the positives and negatives of this amendment and believe that by strengthening the powers of municipalities the system of tax collection would become more efficient.
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