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Role transferových daní v zemích EU
Chvátalová, Tereza
The diploma thesis deals with the issue of transfer taxes in the European Union. The first part ot the thesis deals with the theoretical background and tax principles in relation to the analysed taxes, moreover there are discussed the consequences of these taxes for the society. The next part describes current Czech tax legislation for inheritance tax, gift tax and real estate transfer tax, including the major changes in law No. 340/2013 Coll., Tax of acquisition of immovable property. The basic statistical characteristics of analyzed taxes are used as an indicator of the significance of these taxes in the Czech tax system. Last part of the thesis is dedicated to the analysis of application of transfer taxes in the European Union States. On the basis of received information, there will be made a comparision. Subsequently there will be formulated the conclusion with the recommendations for particular transfer tax applied in the Czech Republic.
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Contribution in the company in terms of accounting and tax
PAULUSOVÁ, Miluše
The aim of this thesis is to analyze current legislature regarding property deposits in terms of taxation and accountancy. The first part of this thesis (Chapters 1 - 4) gives general information regarding commercial companies, company capital, various types of deposits and their valuation. The next chapter concentrates on tax obligations that may arise due to deposits into companies - real estate transfer tax, income tax, value added tax. The sixth chapter describes the problem of accounting for contributions, including practical examples. Chapters 7 -9 list proposed and already approved changes in the statutory tax on the transfer of real estate. Great attention is paid to the legislature of companies' exemption from real estate transfer tax (in cases when given conditions are met) which has been in effect since 1993 and which will expire 31st December 2014 (or 2013). Based on data from the Tax Office for the South Bohemian Region, Territorial offices in Český Krumlov from the years 2000 - 2011 and from the data of the Ministry of Finance of the Czech Republic, it was estimated how repealed exemption may be reflected in the annual revenue of the state budget. In conclusion, the paper outlines the conditions for further development and the impact of new legislation on companies and their associates.
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Alternative settings of real estate transfer tax
Vladař, Tomáš ; Láchová, Lenka (advisor) ; Nachtigalová, Marika (referee)
This diploma thesis discusses how to set the real estate transfer tax. The goal is to put proposals to tax arrangements, or to consider its abolition. The main source of possibilities of changes is a comparison of Czech real estate transfer tax with the foreign models of taxation. The thesis describes the historical development of the tax in the Czech Republic and analyzes in details the current legislation. There is evaluated the effectiveness of the tax and its consistency with the principles of tax theory. From the comparative analysis of various options are inferred recommendations for changes in particular in the areas of determining the taxpayer, the procedures for checking the tax base, rates and breadth of the exemption. The thesis assessed the tax as an appropriate part of a modern tax system, and however, it shows necessity to make certain changes and to streamline the tax by increasing its tax rate and limiting exemptions width.
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Taxation of inheritance in Czech Republic
Kohutová, Pavla ; Slintáková, Barbora (advisor) ; Hartlová, Alena (referee)
The aim of my work is to analyze the evolution of inheritance taxation in the Czech Republic. The first two chapters are based primarily on the provisions of Act No. 357/1992 of collection, on Inheritance, Gift and Real Estate Transfer Tax and the Act No. 40/1964 of collection, Civil Code. The following is the legal heirs of the development of taxation in the Czech Republic before and after 1993 to the present. They are mentioned as future changes in the new Civil Code. The final part is devoted to the development of inheritance tax collections in the Czech Republic.
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Tax and Fee Burden of Inheritors
Oberhofer, Aleš ; Slintáková, Barbora (advisor) ; Kostohryz, Jiří (referee)
The aim of the bachelor thesis is to analyze the tax burden of inheritors. The first two chapters stem mainly from the provisions of the Act No. 357/1992 of the collection, on Inheritance, Gift and Real Estate Transfer Tax and the Act No. 40/1964 of the collection, Civil Code. They provide crucial information to determine both the Notary Fee and the Inheritance Tax itself. Then, the data are applied to a fictitious inheritance. In a simplified heritage management, the fictitious inheritance is analyzed and the Notary Fee and the Inheritance Tax calculated. The end of the bachelor thesis includes the derivation of the inheritors' tax and fee burden.
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Real estate transfer tax on contributions to the companies
PAULUSOVÁ, Miluše
The aim of this bachelor thesis is to analyze law and taxation problematics re. property transfers/deposits in business corporations. Chapter one concentrates on description of various types of business corporations and compares their obligations and methods of obtaining and forming their primary capital. Chapters two and three describe changes in amounts of primary capital and various ways of depositing/investing by company partners. Next chapter concentrates on solving the problematics of property transfer tax issues. Chapter five describes various deposit/investment options and looks at solutions of their taxation. The conclusion analyzes the impact of property tax-repeal the exemption on the state budget.
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Property taxes in municipal authority's budgets
MEJDRECHOVÁ, Petra
This thesis is about the property tax in the municipal authorities. A lot of states in OECD has revenues divided into tax revenues, financial transfers and borrowing. The property tax is the one of the tax revenues. The realty tax, death duty, gift tax, real estate-transfer tax and vehicle excise duty are the property taxes in Czech Republic. The realty tax is the most important tax of all property taxes. This tax creates the biggest part of property taxes in all states of OECD. In some states, for example in Czech Republic, Ireland or Netherlands, the realty{\crq}s tax share in property taxes is 100%. But the part of property taxes in whole tax revenue is very small. The property tax is very important incomes for territorial budget in the Czech Republic. It is once tax revenue, which floats to the territorial budget.
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