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Immovable property in accounting and in taxes
Bastlová, Soňa ; Müllerová, Libuše (advisor) ; Vašek, Libor (referee)
This thesis is focused on the comparison of immovable property measurement according to the International Financial Reporting Standards (IFRS), International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and Czech accounting legislation. In addition, the thesis also deals with the law requirements regarding income tax related to this type of assets. Introductory chapter discusses the definition and classification of immovable property according to mentioned regulations. The main part of the thesis describes, compares using tables and particularly assesses measurement of immovable property at the time of recognition and after the recognition. The last two chapters are supplemented with a number of practical examples in order to illustrate the application of the theoretical knowledge.
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Determinants of Prague rental prices
Nesnídal, Daniel ; Koubek, Ivo (advisor) ; Mirvald, Michal (referee)
This bachelor thesis analyzes relationships between specific properties of realities and rental prices in the capital city region of Prague. The aforementioned analysis utilizes principles of hedonic pricing and draws on a dataset consisting of 2 357 observations collected in March 2013. Final results indicate that the most significant determinant of rental price may be the reality's affiliation with a specific city district. For example, results suggest that a rental price of reality in Prague 9 will be 16 percentage points lower than a rental price of identical reality in Prague 1. The findings also indicate that another influential factor may be whether the reality is newly constructed, in which case the rental price of such reality increases by 14,3 percentage points.
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Tax policy and housing development
Kubantová, Kateřina ; Sedmihradská, Lucie (advisor) ; Dugová, Alena (referee)
This thesis deals with the impact of tax policy on new housing developments. In the first part is analysed the development of housing construction in recent years, in the next section can be found influences that could have an impact on housing development and consequently the analysis of the evolution of housing development under the influence of these aspects. The result of the analysis is the conclusion that the greatest impact on housing has a set of value added tax. Income taxes are much less important, as well as a tax on immovable property, tax on the purchase of property has negligible effect actually. These and other tax influences are less significant than the adjustment of the value added tax. An influence on the development of housing construction has also economic and demographic development. The method used in thesis is primarily correlation of the housing and the individual effects, abstraction and comparison of the impact of individual effects.
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Is the Concept of the Laffer Curve Valid ?
Herbst, Karel ; Schneider, Ondřej (advisor) ; Hedbávný, Petr (referee)
i Abstract This thesis deals with the issue of Laffer curve. According to the idea of the Laffer curve when the tax rate exceeds certain treshold (revenue-maximizing tax rate) the tax revenue would in absolute terms decrease with rising tax rate. Therefore this thesis tries to discover whether those facts are valid in the corporate income taxation for 20 OECD countries for the time period from 1965 to 2006. The structure of the thesis could be divided into three parts. In first introductory chapters the issue of taxation would be discussed in general. It will briefly examine the history of taxation and explore the theory of taxation and tax systems. The second part of this thesis will focus on the Laffer curve in detail. Third chapter will introduce the theory behind Laffer curve and discuss its properties for different types of taxation. In the following chapter the literature and different possibilities of estimation of the Laffer curve and (or) Laffer effects would be reviewed. Fifth chapter focuses on the corporate income taxation per se and examines the development of corporate income tax revenue and rates in our sample countries. In the last part of this thesis the econometric estimates of the Laffer curve for corporate income taxation are presented. The Laffer curve would be estimated for three...
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Comparison of property taxes in the Czech Republic and France
Pokorná, Lenka ; Láchová, Lenka (advisor) ; Maaytová, Alena (referee)
The aim of this work is a description of regular property taxes in the Czech Republic and France in 2010 and their comparison. For a description in both countries are used the latest available data, which are also underlying for the overall comparison. At first, there are specified structural elements of all regular property taxes in each country. Then there is also entertained about their financial destination and about the power of municipalities to influence the profits from these taxes. Finally, the profits are illustrated primarily in graphical form. There has been highlighted the main elements of the two different systems of taxation which could be inspiring for changes in legislation in the future.
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Contractual modification of community property of spouses
Odstrčilová, Alena ; Hendrychová, Michaela (advisor) ; Frintová, Dita (referee)
60 6.Resume: Contractual modifications of the joint property The purpose of this work is to describe the history and the recent state of a legal regulation of a property in a marriage, mainly, the possible contractual modifications of a legal mode of the joint property. The historical part is retracing the developement of this institute from the year 1811. It's describing diferent legal attitudes to the property of a husband and a wife in the history, until nowadays, from the separate property mode, to the "co-ownership of shared property", and also diferent possibilities to change this legal mode. The possibility of contractual modifications has been implemented into the recent czech law by the act no. 509/1991. The important changes in this area has been made in 1998, by the act no. 91/1998 which has put into practice a new term for co-ownership in mariage, "the joint property" and extended the possibility to change it by a contract to the current state. This work gives the summary of the current regulation of this contractual modifications. Czech civil law provides wide range of these possibilities for a husband and a wife, as well as for a man and a woman who are going to get married. There is possibility to narrow it down by a court, and extend, narow down, and postpone the creation of the joint...
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Empirical Analysis of the Impact of Crime on Property Prices in Prague
Šenfeld, Filip ; Komrska, Martin (advisor) ; Čermáková, Klára (referee)
This paper examines the impact of crime on the price of apartments in Prague via the method of hedonic prices. The main objective is to quantify this impact and evaluate how significant factor is the crime rate in the property market. Regression analysis brought paradoxical results. Regression parameters suggest, ceteris paribus, increase in prices of apartments depending on the increase in the index crime. Specifically, according to the regression parameter in the basic model, an increase in crime index by 1% increases housing prices by an average of 0.15 %. The inclusion of various types of crime into the model instead of the total crime and the use of instrumental variables extend the model for a more detailed analysis. The hypothesis of the negative impact of crime on the price of apartments is not on the basis of this analysis confirmed.
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