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The real estate tax in chosen municipalities
Čepičková, Marie ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
This thesis deals with impacts of amendments to the law of real estate tax with emphasis on changes in revenues of eight towns in former Tábor's district, which are connected with implementation of so called local coefficient. In the first part there is based on literature review described the topic and in detail characterized the recent legislative changes. The second part of thesis contains the analysis of tax and total revenues and the revenues from the real estate tax. Obtained data from database ARIS there are compared with information from public notices and questionnaires, which officials of towns filled up. In the last part of thesis there are closely analyzed revenues of real estate tax in towns Soběslav and Sezimovo Ústí and there are indicated possibly impacts of implementation of local coefficient. It turned out that all towns newly took advantage of some possibilities for increasing revenues of real estate tax. In Soběslav, Veselí nad Lužnicí and Mladá Vožice there were changes of basic correction coefficient according to number of the population. Towns Tábor, Soběslav, Sezimovo Ústí, Bechyně and Chýnov used the possibility to implement local coefficient in the amount of two, whereas all of towns plan for situation reevaluation.
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The impacts of legislative changes on revenues of small munucipalities
Mácová, Lucie ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
The bachelor thesis is concerned with legislative changes in the field of fiscal revenues of municipalities that have been introduced since the 1 january 2008. The changes touch shared tax revenues and real estate taxes. The goal of the thesis is to analyse these changes and to evaluate their impacts on the revenues of three chosen municipalities. In the first theoretical part the legislative changes are described, in the next part the analysis of impacts of these changes to concrete municipalities followes. The last chapter is synthesis, it summarises the most important knowledge and there is also evaluation of personal interviews with representatives of particular municipalities. The trend of recent years is the effort to increase revenues and in this way to increase independence of the smallest municipalities. It is also the the goal of accepted legislative changes. My analysis bear out that in 2008 the tax revenue of chosen municipalities was higher than in 2007 -- in Bechyně over 33 %, in Rataje over 35 % and in Březnice over 40,5 %. By that time I was able to evaluate only impacts concerning shared tax revenues because the changes in real estate taxes will be applied first time in period of taxation of 2009.
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Local fees and real estate taxes in Opava town
Konvička, Michal ; Láchová, Lenka (advisor) ; Láchová, Lenka (referee)
This Bachelor work deals with the systems of local fees and real estate taxes in Opava town. The implementation of local coefficient at the real estate tax and the influence of income of fees at the waste disposal and the liquidation of municipal waste by assigning the maximal rate is taken into account in this work. The first part of this thesis, in a general point of view, describes general village financing and present legislative adjustments of local fees property taxation. The second part of this work focuses on the analysis of local fees in the period between 2001 and 2008 and establishing the maximal rate at local fees for waste disposal and liquidation of municipal waste. The third part of this work includes the analysis of property tax in the period between 2001 and 2008 and income increasing when implementing the local coefficient.
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Consequences of the real estate tax amendment on the example of the particular municipality
Štefek, Michal ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
The Bachelor thesis deals with the consequences of the real estate tax amendment for the Liběchov municipality, while using all the powers that municipalities have under this amendment. The first part of the thesis focuses on the funding of municipalities and individual forms of income to the municipality budget. It describes also the real estate tax, tax subject, tax exemption, tax base and the rates used. Special emphasis is put on the powers of municipalities and amendments adopted over the last two years. The second part deals with the real estate tax in the municipality Liběchov. It assesses the management of the municipality based on the information available and then analyzes the real estate tax in Liběchov itself. It explains the tax amount, as well as other possibilities under the current legislature to increase it. The final part describes the local coefficient, exemption and the impact of the amendment in terms of its effectiveness and fairness.
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Development of property taxation in Slovakia 2000 - 2009
Štefanský, Miroslav ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
The bachelor thesis deals with the development of property taxation from 2000 to 2009 in Slovakia. According to kinds of property, it is divided into parts tackling transfer taxes, road tax (vehicle tax) and immovable property tax. Along with all these taxes, amendments of legal regulations regulating these taxes are analyzed.The focus is put mainly on pointing out the changes which the amending caused in respective legal regulations. The conclusion of this thesis comprises a summary of changes which were made within the given period with a focus on the causes of their formation, which is the goal of this thesis.
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The Immovable Property Tax in Slovakia -- Analysis of the Chosen Town
Smiková, Martina ; Sedmihradská, Lucie (advisor)
The thesis deals with an analysis of immovable property tax in the town Levoča. It proceeds from comparison of the most considerable differences in property taxation before reform which came in force in 2005 and after its implementation.The attention is focused on changes as a result of this reform with emphasis on behaviour of tax administrator (community). This point is resulting in goal of thesis, that is appreciation of these influences through analyses. The main part of thesis consists of those analyses, the analysis of general rules and analysis of tax incomes.
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Koeficient velikosti obcí u daně z nemovitostí a jeho uplatnění v místní daňové politice
Štětková, Veronika ; Kubátová, Květa (advisor)
V této práci je popsána obec a její samostatnost (vláda obce a její pravomoci, rozpočet obce ? příjmová i výdajová část), dále daň z nemovitostí podle právní úpravy pro rok 2007 a změny této daně pro rok 2008. Dále je analyzován systém možnosti obcí stanovit obecně závaznou vyhláškou koeficient o jednu kategorii zvýšený nebo až o tři kategorie snížený pro vybrané stavby a stavební pozemky. Tento systém je analyzován u vybraných obcí, dřívější okresní města, nynější obce s rozšířenou působností. Na konec jsou zhodnoceny výsledky analýzy a uvedeny přednosti a nedostatky koeficientů).
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Tax Incomes of the Municipality Budget and Possibilities of Influencing their Amount
Kolihová, Radka ; Sedmihradská, Lucie (advisor)
The objective of bachelor thesis "Tax Incomes of the Municipality Budget and Possibilities of Influencing their Amount" is to describe an influence of municipality on amount of tax incomes within its budget. The first part deals with the legal regulations of municipality budgets in the framework of Czech law and international agreements. The second part defines basic characteristics of average/model Czech municipality and defines, to what amount this municipality is able to increase or decrease the tax incomes and what impacts it will have on the representatives of the municipality and its inhabitants.
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Majetkové daně v Německu
Homolková, Lenka ; Merfaitová, Lenka (advisor)
Práce se zabývá majetkovými daněmi v Německu. Úvod práce obsahuje základní charakteristiku majetkových daní obecně. Dále je podrobněji rozebrána současná právní úprava daně dědické a darovací a daně z nemovitostí. Jde o rozebrání základních pojmů jako jsou poplatník, předmět daně, osvobození, sazby. V závěrečné části je shrnuta současná situace těchto daní a důvody pro jejich reformu.
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