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Consequences of the Real Estate Tax Act amendment on the example of the particular municipality
Radvanová, Zuzana ; Sedmihradská, Lucie (advisor) ; Kostohryz, Jiří (referee)
This paper deals with the impact of powers that are given to municipalities in this case the municipality of the town "Bukovany" by the novelization of the Real Estate Tax Act (henceforth "RET Act") effective from 2008. The first part of the paper is aimed to examine the structure and the components of the municipality's budget as well as to examine the revenue that municipalities in Czech Republic generated in the financial year of 2010 and the main components of that revenue. Further the paper deals with the RET and its divisions and also the RET taxable minimum, tax rates and possible tax credits where applicable. The second part of this paper looks at the actual spending of the municipality of Bukovany in particular the revenue generated through taxes. The third and the final part of this paper focuses on RET application in the municipality of Bukovany. However for the reasons explained later in this paper the municipality did not provide the required data for the research and therefore as a result this work was modelled on the data of the neighbouring municipality of Valy which has a comparable area with the area of Bukovany. The focus of the final part is centred on the relative revenue generated by particular category of real estate tax (e.g. building structures and land) in the municipality and its share on the aggregate annual tax revenue. The aim is to show the possible effect on the aggregate tax revenue if the municipality would have used all of its powers that it has at its disposal for levying RET as granted by the RET Act such as application of local coefficient, correction coefficient, its potential increase by one point or various tax credits in the municipality of Bukovany.
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The impacts of amendments of real estate tax legislation after 2007
Štefanová, Pavla ; Sedmihradská, Lucie (advisor) ; Kučerová, Zuzana (referee)
The diploma thesis deals with the real estate tax and the impacts of amendments of real estate tax legislation from the year 2008 to 2010. The main aim of this thesis is to analyze the impact of the implementation of amendments to the decision-making and real estate tax revenue of municipalities. The work is divided into two parts - the theoretical part and case studies. The first section describes the principle of taxation, its importance for the municipal budget and individual legislative changes. The situation in the EU is also briefly described. The second focuses on three municipalities which have applied the local coefficient: Planá nad Lužnicí, Petrov and Dolní Břežany. The text includes a financial analysis of the income part of their budgets based on interviews with representatives of these municipalities. A comparison of the municipalities and a summary of findings are concluded at the end of the work.
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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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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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The real estate tax in chosen municipalities
Čepičková, Marie ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
This thesis deals with impacts of amendments to the law of real estate tax with emphasis on changes in revenues of eight towns in former Tábor's district, which are connected with implementation of so called local coefficient. In the first part there is based on literature review described the topic and in detail characterized the recent legislative changes. The second part of thesis contains the analysis of tax and total revenues and the revenues from the real estate tax. Obtained data from database ARIS there are compared with information from public notices and questionnaires, which officials of towns filled up. In the last part of thesis there are closely analyzed revenues of real estate tax in towns Soběslav and Sezimovo Ústí and there are indicated possibly impacts of implementation of local coefficient. It turned out that all towns newly took advantage of some possibilities for increasing revenues of real estate tax. In Soběslav, Veselí nad Lužnicí and Mladá Vožice there were changes of basic correction coefficient according to number of the population. Towns Tábor, Soběslav, Sezimovo Ústí, Bechyně and Chýnov used the possibility to implement local coefficient in the amount of two, whereas all of towns plan for situation reevaluation.
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Consequences of the real estate tax amendment on the example of the particular municipality
Štefek, Michal ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
The Bachelor thesis deals with the consequences of the real estate tax amendment for the Liběchov municipality, while using all the powers that municipalities have under this amendment. The first part of the thesis focuses on the funding of municipalities and individual forms of income to the municipality budget. It describes also the real estate tax, tax subject, tax exemption, tax base and the rates used. Special emphasis is put on the powers of municipalities and amendments adopted over the last two years. The second part deals with the real estate tax in the municipality Liběchov. It assesses the management of the municipality based on the information available and then analyzes the real estate tax in Liběchov itself. It explains the tax amount, as well as other possibilities under the current legislature to increase it. The final part describes the local coefficient, exemption and the impact of the amendment in terms of its effectiveness and fairness.
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