National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
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.
The Immovable Property Tax in Slovakia -- Analysis of the Chosen Town
Smiková, Martina ; Sedmihradská, Lucie (advisor)
The thesis deals with an analysis of immovable property tax in the town Levoča. It proceeds from comparison of the most considerable differences in property taxation before reform which came in force in 2005 and after its implementation.The attention is focused on changes as a result of this reform with emphasis on behaviour of tax administrator (community). This point is resulting in goal of thesis, that is appreciation of these influences through analyses. The main part of thesis consists of those analyses, the analysis of general rules and analysis of tax incomes.

See also: similar author names
1 Smiková, Michaela
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