Home > Search Results: Jarabicová, Andrea
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
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...
Detailed record
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...
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English