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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
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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Legal aspects of limitation in civil law
 JANÁKOVÁ, Kateřina
The topic of my work was Legal aspects of limitation in civil law. Limitation is a legal institute which is connected with the flow of the time. By the limitation the law does not expire, but leads to its weakening. The aim of my work was a complex and understandable summary of this extensive issue. The analytical part contains a comprehensive overview of limitation according to previous and current legislation. The aim of the new legislation that has been effective since 1st January 2014 was not to initiate radical changes, but unite/integrate the previous dual legislation. Nevertheless, there have been several changes and there have been initiated several new clauses. These changes are described and explained in the comparative part of this work. The practical part of the work is focused on issue of limitation of debts in a specific company. The practical part is based on an interview that I made with a managing director of a company. On the basis of the interview with the managing director I have created instructions inside the company that adjust limitation of debts.
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See also: similar author names
2 JANÁKOVÁ, Kateřina
1 Janáková, Katarína
3 Janáková, Kristína
5 Janáková, Kristýna
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