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Real property taxes after recodification of private law
Puzyrevská, Tereza ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
The aim of my thesis is to introduce the legislation related to real estate tax in the Czech Republic, to offer its critical evaluation and suggestions for its modification in the future. The work is divided into two parts, a theoretical part, which includes four chapters and a practical part, consisting of six chapters. The general part is devoted to the process of recodification of private law in the Czech Republic. It describes recodification in a broader context, it identifies legal institutes connected to real property tax and summarizes selected changes in terminology. In the next chapter is summarizes general theoretical introduction of taxes, with an emphasis on property taxes and briefly described elements of the tax structure. Fifth chapter and the next ones deals specifically with the real estate tax. First, the tax is described in general terms, then the amended changes are summarized and the scheme of the Act is introduced. The sixth chapter provides a complete analysis of the land tax, seventh chapter the tax of buildings and units. In both chapters the thesis consistently addresses all elements of aforesaid taxes. The eighth chapter presents provisions of the Act that are common to both taxes and in the following chapter the issue of tax administration is addressed. The final chapter...
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Evaluation of the Administration and Yields of the Real-estate Tax in Olomouc city
Sedláček, David ; Kukalová, Gabriela (advisor) ; Milan, Milan (referee)
Thedissertationdealswiththe tax on immovableproperty and itsimportanceforthe city of Olomouc. It containsananalysisoftheactuallawofthe tax on immovableproperty a tries to incorporateitintothe standard tax systems. There are accentuatedthepossibilitiesforthe municipality withregard to theincreasingordecreasingofthe tax revenue. Thedissertationevaluatesthe tax on immovablepropertyregardingthecity of Olomouc in theyears 2009 až 2016 and comparesit to similarcitiesof Ústí nad Labem and Liberec.
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Taxation of Real Estate
Špundová, Magdaléna ; Rygl, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis is focused on comparing the possibility of making different kinds of real estate and subsequently determine the amount of tax. The work includes the theoretical part where there are several terms concerning taxes, the sekond part focuses on the factors affecting the real estate tax.
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Evaluation of Real Properties for the Needs of Real Estate Activities
Neumannová, Kateřina ; Hlavinková, Vítězslava (referee) ; Pavlíková, Andrea (advisor)
This Diploma Theses deals with services offered by the domestic estate agencies. They are related to the main activities of an estate agency, which are selling and purchasing real estate. Based on the purposes mentioned above, different means of valuating needs to be applied. A purchaser needs an estimation of a usual market price of the real estate in order to obtain a mortgage loan. A seller needs an expert’s opinion (the administrative price) for quoting the property tax. The Diploma Theses has been divided into two parts. The first part is theoretical and the second is practical. The theoretical part deals with quoting a market price of real estate. I have focused on quoting market prices for the needs of banks to grant loans and credits. Valuating, which has been described in the theoretical part, has been applied on some concrete real estate from 2008 and 2009. The aim of the practical part is to investigate the hypothesis that administrative prices are at the same level with market prices. Based on the generalised results of the investigation from years 2008 and 2009, I have tried to describe some possible development of the prices.
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The Comparison of Property Taxes in the Czech Republic and Ireland
Roláková, Jana ; Veselý, Josef (referee) ; Lajtkepová, Eva (advisor)
The diploma thesis is focused on property taxes in the Czech Republic and Ireland. The first part is aimed at tax theory and history of the property taxes. The next part describes current tax legislation for property taxes in both states. The main aim of this work is to compare the property taxes in the Czech Republic and Ireland and formulate the conclusion with particular property taxes applied in the Czech Republic. This problem is treated in the last chapter.
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Comparison of the real estate tax in the Czech republic and Germany
Hatyláková, Lenka ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The bachelor's thesis is focused on a description and comparison of the real estate tax in some selected countries of the European Union and on analysis of a position of this tax in municipal budgets. Countries, that I have chosen for my work are Czech republic and Germany. At first there are described differences among specific and ad valorem tax base and differences among individual constructional tax elements of the real estate tax in both of the chosen countries. By using several graphs and tables are also compared the tax revenues generated at both of the state budgets, as well as a part of the municipal budgets. There is also a practical demonstration of a position of the real estate tax in the total revenues of the selected cities. The conclusion is then captured by calculating an amount of the real estate tax on a model immovable property and subsequent comparison of this amount between the selected municipalities.
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Problematika daně z nabytí nemovitých věcí od 1. 1. 2014
Šanderová, Zdeňka
Bachelor thesis deals with taxes on the acquisition of the immovable property effected with the New Civil Code from 1.1.2014. The main aim of this work is to evaluate the changes brought by the new tax arrangements. The work contains six examples which compare current and previous forms of taxation. One of the examples is complemented with the tax return.
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Daň z nemovitostí v daňových systémech zemí Evropské unie
Šircová, Zuzana
The bachelor thesis deals with the real estate tax in the tax systems of the EU countries. The theoretical part introduces the essence of property taxes, including the real estate tax. A substantial chapter presents the legislation of property tax in the tax system of the Czech Republic, and numerical characteristics of tax collection. The practical part consists mainly the comparison of property tax system in the Czech Republic and the legislation in the other 27 EU countries. The result of this comparison are proposed recommendations for the policy of property tax in the Czech Republic.
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Comparison of the inheritance tax in the Czech Republic and in the Federal Republic of Germany
STRNADOVÁ, Zuzana
The main objective of this bachelor thesis is comparison of the Czech and German inheritance tax. The first part of this work concentrates on theoretical reasons for inheritance taxes. There are also specified historical and present tax law in the Czech Republic and in Germany. The other part of the thesis includes comparison of these two tax laws. It contains comparison of taxpayers, the subject and the tax base, exemptions and tax concessions, tax rates and tax administration.
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