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The real estate tax: Tax authority of municipalities
Janáková, Kateřina ; Krbová, Jana (advisor) ; Peková, Jitka (referee)
The submitted diploma thesis deals with the tax authority of municipalities in the area of the real estate tax. The aim of the thesis is to find out the measure of using real estate tax coefficients by the individual size of municipalities and then analyse reasons for their using or wasting. The analysis of using real estate tax coefficients and reasons of their using or wasting was performed in two regions, Jihočeský and Ústecký. The data was collected by questionnaires on the chosen sample of municipalities in the individual size of municipalities. The secondary data was collected from statistic published by the General financial headquarters. The gained data shows that some of real estate tax coefficients are used by 52 % of municipalities. However, more municipalities using the possibility of putting coefficients in place are located in Ústecký region. The least coefficients are used by municipalities in the size of ones up to 2 000 inhabitants, which are from all the groups the most influenced by the opinions of inhabitants.
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Real Estate Tax in Czech Republic
Novák, Jan ; Sedmihradská, Lucie (advisor) ; Bayer, Ondřej (referee)
The diploma thesis is focused on real estate tax, the main emphasis is on the use of local coefficient at its maximum size. The aim is to identify the main reasons that motivate municipalities to set the highest possible rate. We are also trying to confirm the hypothesis that the local municipality with local coefficient 5 spend more money on roads and road transport than municipalities that did not set up local coefficient. The research was based on information from the years 2012 to 2010 and proved that the relationship between these variables does not exist.
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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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Real estate tax policy and local charges in the municipalities of the Kladno district
Puchýřová, Helena ; Sedmihradská, Lucie (advisor) ; Tecl, Jan (referee)
The subject of the diploma thesis is a characteristic of elements of tax autonomy and their following analysis executed in municipalities of Kladno district. Description of elements of tax autonomy of mentioned municipalities by law number 338/1992 Coll., about tax on real estates and by law number 565/1990 Coll., about local charges is included in theoretical section of the diploma thesis. The signifikance of the elements of tax autonomy consists in the fact that through them can the municipalities increase their tax incomes and therefore their financial independence from the state. In the practical part of the diploma thesis is analysed the rate of utilization of these elements in municipalities of Kladno district and also there are deduced the aspects which influence it. In the last part of the diploma thesis the established rate of utilization of the elements of tax autonomy in municipalities of Kladno district are being compared with the national average. Performed analysis shows that the rate of utilization of local coefficient is (in contrast with the rate of utilization of the coefficient 1,5 and alteration of correctional coefficient in Kladno district) higher then the national average. From the viewpoint of local charges was found that overall collection of local charges in Kladno district since the year 2007 decreased, while the national collection of local charges increased. Increase of collections, compared to the year 2007, was in Kladno district recorded only local charges for waste, dogs and accommodation capacity.
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Real estate tax in CR
Petrusová, Barbora ; Sedmihradská, Lucie (advisor) ; Daněk, Tomáš (referee)
The diploma thesis describes one of fiscal powers of municipality, the possibility use local coefficient. In addition to local coefficient, the work deals with a coefficient of 1.5. It focuses on the development of the local coefficient from 2009 to 2012. This thesis is focused on monitoring number of municipalities, which this local coefficient has. The conclusion is that the local coefficient uses only a small number of municipalities. The work is focused on the size of the local coefficients. The research shows that the local coefficient has many changes. Municipalities coefficient introduced or canceled and re-introduced, they also change the size. Less than half of the municipalities which have introduced local coefficient in the first year of potential introduction, the coefficient left unchanged throughout the period. The thesis also mentioned information for the year 2013.
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Determination of the real estate tax base in OECD countries
Hájek, Petr ; Kubátová, Květa (advisor) ; Picka, Jakub (referee)
The diploma thesis deals with the real estate tax in OECD countries. The aim of this thesis is to compare particular methods of the determination of the tax base. The detailed analysis will be made in eleven europaean countries including Czech republic. I will also focus on the tax rates and tax discount systems. Using various sources i have analyzed an actual situation in real estate taxation systems and deduced the positive and negative effects of each tax base approach. In the end of this thesis I will present a complete real estate tax system.
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Real estate tax in CR
Brabcová, Pavlína ; Sedmihradská, Lucie (advisor) ; Klazar, Stanislav (referee)
The diploma thesis deals with the real estate tax in the Czech Republic and the mutual dependence between the fees for municipal waste and local coefficients. It deals with the degree of dependence between the rate of charge for municipal waste and local coefficient. There are also examined historical context leading to the introduction of a fee for municipal waste. The amount of local rate and charge rate for municipal waste are in full responsibility of municipalities and depends on them what position they take. The main aim of this study was to determine whether municipalities will compensate the higher value of the local coefficient of real estate tax by reduction rate for municipal waste. Analysis showed that this behavior occurs only rarely and can not be regarded as a model. The research was conducted on a sample of 20 municipalities in the Central Region. Based upon research, it was found that the relationship between these variables is not.
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The impacts of legislative changes on revenues of small munucipalities
Brožová, Jitka ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
The Bachelor thesis deals with the analysis of legislative changes that affect the revenues of municipalities from shared taxes, revenues from taxes on real estate and revenue from local taxes. The theoretical part describes the basic apparatus and is characterized by changes which have occurred in the law on budget of destination taxes with effect from the 1. 1. 2008, in the law on real estate tax with effect from the 1. 1. 2008, 1. 1. 2009 and 1. 1. 2010 and in the law on local charges with effect from the 1.1.2010. Practical part analyzes the effects of the legislative changes mentioned above, on tax revenues of the three selected municipalities. The last part compares tax revenue among the municipalities, and summarizes the views of the representatives of the municipalities. From the analysis it is evident that there has been an increase in tax revenues in all of the municipalities from the year 2008 and the gradual increase of revenues from taxes on real estate.
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Real estate tax in the Czech Republic
Pribulová, Lucie ; Sedmihradská, Lucie (advisor) ; Holubářová, Jana (referee)
The diploma thesis describes application of the individual coefficients of the real estate tax and it is focused on possible changes, which accompany introduction of the local coefficient. It examines the assumption, if the communities decrease the value of correction coefficient or if they limit the application of the coefficient with value 1,5 along with the implementation of the local coefficient, in order to partly reduce the strong effect of the local coefficient and to cut down the real estate tax. The sample of 22 villages shows that this hypothesis does not work in practice. Municipalities which have set up the local coefficient usually have not done other changes. This thesis also researches how the communities set the particular coefficients and evaluates, if these changes lead to advantages for residents. The indicator predicating that the municipalities behave like this can be the high rate of using coefficient with value 1,5, which is asserted the most often and it is used in one fifth of Czech communities. Next proof of strategic acting of these municipalities is the findings that 20 from 22 surveyed villages have set the coefficients in the way, that non-residents pay higher tax than residents. On the other hand the decision on application of coefficients is in the full competence of communities and it depends only on municipal council which position they maintain.
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