|
|
Daňové zatížení nemovitostí ČR
KOPELENTOVÁ, Radka
This thesis appraises the tax burden of real estate in the Czech Republic and is divided into two parts theoretical and analytical.The first part introduces the taxes in general development of taxes in the Czech Republic and basic terms and laws related to real estate in the Czech Republic.The second part compares the situation in the Czech Republic with foreign countries. It includes an analysis of individual real estate taxes and describes the ways of paying taxes in terms of length and difficulty of the process. Examples of situations in the Czech Republic where there is a need to pay taxes are also outlined in this analytical part.An assessment of a family house for tax purposes is executed on the basis of the author´s choice of real estate. The tax value of the chosen real estate in the Czech Republic is subsequently compared with taxes in Slovakia, Austria, Germany and Poland. The tax calculation of immovable assets and real estate taxes are implemented and described. All knowledge of the present day situation and a reflection concerning the future of real estate taxes in the Czech Republic are summarised at the end of this thesis.
|
|
|
Real estate taxation in the Czech Republic and Ireland
Klimešová, Gabriela ; Zídková, Hana (advisor) ; Tecl, Jan (referee)
This thesis is focused on the comparison and analysis of taxation of real estate, which are located in the Czech Republic and Ireland. In the first and second part of this thesis, the historical development of real estate taxation in the monitored countries is mapped out, followed by a more detailed description of the current legislation on the taxation of real estate in the Czech Republic and Ireland. The third part brings a macroeconomic comparison, where the combined tax quota of both countries is compared, as well as the analysis of the development of the absolute tax collection for taxes related to real estate, both in the Czech Republic and Ireland. In the last part, using the model examples, is quantified and then compared the magnitude of the tax burden on real estate taxation in the monitored countries. First, a comparison of the Czech real estate tax and Irish local tax is compared, and then the real estate tax introduced in the Czech Republic is compared with the stamp duty introduced in Ireland.
|
|
|
The analysis of real estate tax in selected municipalities of the region Zlín
Chobotová, Kateřina ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The bachelor thesis analyzes the development real estate tax in four selected municipalities of the region Zlín. Attention is paid to the analysis of creating the immovable property tax, divided by type of land, building or unit. The theoretical part is focused on current legislation of real estate taxes, changes in legislativ during analyzed years, and also municipal revenues, especially tax revenues. In the practical part the immovable property taxes for four municipality are analyzed individualy by individual types of property. The last part compares the difference between the tax assessment and the real collection of immovable property tax.
|
|
|
Real estate tax as a source of municipal infrastructure financing
Brabcová, Klára ; Sedmihradská, Lucie (advisor) ; Hyklová, Lenka (referee)
This thesis deals mainly with real estate tax. The introduction is a description of the structure of the public administration, the definition of the concept of the municipality, the examination of the structure of municipal revenues and, of course, the real estate tax. The main objective of the work is to find out if it is possible to finance the repair of the road by means of a real estate tax or a loan. The aim of the thesis is demonstrated through a multiple case study method on a selected sample of five municipalities in the population range of 385-395. On the basis of the results, it can be stated that it is possible to finance the repair of the road by the real estate tax, in the case of the municipalities of Bublava, Stanoviště and in the case of Terezin and Trubín, this is the only possibility of financing the repair of the road. Rybníky municipality has the possibility to finance this repair both with the proceeds of the real estate tax and with the loan.
|
|
|
Real estate taxation in the Czech Republic and Great Britain
Beznosková, Marie ; Zídková, Hana (advisor) ; Bušovský, Ladislav (referee)
This masters thesis focuses on real estate taxation in the Czech Republic and Great Britain. The theoretical part of this thesis presents the tax system in both countries as well as basic information about property taxes and the system of taxation of property. The practical part of this thesis consists mainly of model examples of taxation of real estate intended for housing and real estate with commercial use. Part of this work is also aimed at comparing the tax burden. The comparison of taxes on property in both countries is made by comparing taxes on property with GDP and with total taxation. The final part of this thesis compares the tax burden in both countries by using the results from the model examples.
|
|
|
Tax policy of municipalities
Pivoňková, Aneta ; Sedmihradská, Lucie (advisor) ; Borůvková, Aneta (referee)
This bachelor thesis deals with the topic of municipal tax policy. The main aim is to analyse using taxation powers of municipalities concerning the real estate tax and local charges in the period 2000-2015 in municipalities of Havlíčkův Brod and Žďár nad Sázavou. The general part of this thesis defines taxation powers and basic legislative terms of the real estate tax and local charges. The following practical part is focused on analysis of using taxation powers and an influence of these powers on income progression of the monitored municipalities in the reporting period. In the final part of the thesis the synthesis of previous research is carried out and then the frequency of using local coefficient and the existence of tax mimicking are researched in the municipalities of the Vysočina region. The performed main analysis has shown that Havlíčkův Brod used more often taxation powers than Žďár nad Sázavou, which resulted in higher incomes in the municipal budget of Havlíčkův Brod. The following analysis has confirmed the existence of tax mimicking in the municipalities of the Vysočina region, but the frequency of using local coefficient was very low.
|
|
|
Legal regulation of the real estate tax in the Czech Republic and its comparison with the legal regulation in Germany and Belgium
Hlobilová, Ivana ; Boháč, Radim (advisor) ; Novotný, Petr (referee)
112 SUMMARY The purpose of my thesis is to analyse the regulation of real estate tax in the Czech Republic, to assess the current legal situation and to suggest possible future changes. The reason for my research is the contradictory opinion on this tax, its disputability and the necessity of change of the respective tax legislation. The thesis is composed of five chapters. Chapter one is introductory and deals with the general characteristics of taxes, sorting taxes and the tax system of the Czech Republic. Chapter Two examines relevant Czech legislation regarding the real estate tax. Particular attention is paid to the issue of surface constructions, in relation to the judicature, amendment to the real estate tax act and also to the upcoming recodification of private law. At the end of the chapter is also dealt with the relationship of real estate taxes and tax administration. When evaluating the current legal situation and suggesting possible changes in the future, I was inspired by the taxation of the real estate in Germany and Belgium, which is the subject of the third and fourth chapters. Fifth, a fundamental chapter of the thesis contains my reflections de lege ferenda on real estate tax. It deals with the reasons for the existence of this tax, suggestions to change its structure and powers of...
|
|
|
Ownership and transfers of real estate in context of tax law
Šaštinský, Petr ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The aim of the thesis is to analyse the ownership of real estate and their transfers in the context of tax law. There is examine a legal regulation of property taxes in the Czech Republic in detail, respectively real estate tax, real estate-transfer tax, inheritance tax and gift tax. The legal regulation of property taxes in the Czech Republic is compared with legal regulations in the selected countries of the European continent and in the same time there are highlighted the differences and pointed out the specifics of particular taxes and legal regulations. The thesis judges current legal regulation not only de lege lata but also outlines considerations and propositions de lege ferenda.
|
|
|
The influence of communities upon the amount of their tax revenues
Králík, Martin ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
The purpose of the thesis is to describe and analyse capability of municipalities as subjects creating law to influence own tax revenue. The theoretical foundation of the thesis is definition of self-government and municipal budget aiming at revenue, especially tax revenue in accordance with the budgetary categorization. The main part of the thesis focuses on the municipal budget revenue, which can be influenced by municipaities. It contains two chapters. The first one of them is so concerned with local charges as the payments which the municipalities have the greatest influence on. They decree their introduction or repeal, rate etc. The next chapter of the thesis analyses the authority of municipalities regarding the real estate tax, that is possibility of exemption of real estate touched by natural disaster and exemption of some agricultural lands and set or modification of various coefficients - the local coefficient, the municipal coefficient and location rent. The following part reports on tax authority of slovak municipalities compared with czech ones. Keywords Municipal budget, local charges, local taxes, real estate tax, location rent, municipal coefficient, local coefficient.
|
|
|
Tax policy of municipalities
Blažková, Tereza ; Sedmihradská, Lucie (advisor) ; Kouba, Tomáš (referee)
This thesis deals with tax on immovable property and local taxes in Cesky Krumlov, Jindrichuv Hradec, Prachatice a Strakonice. The main objective is to evaluate the development of tax income from real estate tax and selected local taxes. Work identifies the reasons for significant changes between these revenues in the years 2002-2015. The greatest differences in revenues of tax on immovable assets in the years 2002-2015 were caused by two major changes in this tax. Specifically, the Law no. 261/2007 Coll., which introduced the possibility to provide the local coefficient of 2, 3, 4 or 5, and thus significantly increase its revenues and the city budget. The most local municipalities have begun to apply the coefficients since 2009. Another significant intervention in the real estate tax was Law no. 362/2009, which doubled tax rates, with effect from January 1st, 2010. The most noticeable growth in the revenues from local tax on dogs appeared between 2003 and 2004, when the city increased local tax rate of dogs because the Law no. 229/2003 Coll., changed maximum tax rate from CZK 1,000 to CZK 1,500. The most significant change in local taxes on waste brought Law no. 174/2012 Coll., which doubled the maximum rate, with effect from January 1st, 2013. But the municipalities were not affected by this change because the cities kept the level of rates to the level of previous years.
|
guest ::
