Home > Search Results: Štefek, Michal
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Trends in reorganization of tax administration in CR: specialized financial office, merger of the tax and custom administration
 Štefek, Michal ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of the diploma thesis is to analyze the current legislation Act 531/1990 Coll. about the local financial authorities from the 28th November 1990, and in particular its amendment by the Regulation No.199/2010 Coll. from the 24th May 2010, which was the cause of the creation of Specialized Financial Office and Directorate General for Finance. Another objective is to describe the already present special tax offices for large taxpayers in foreign countries when comparing the Czech and foreign special tax offices characteristics and impacts of their activities. Furthermore the thesis discusses the merger of the tax and customs administration, evaluation of its current status and estimation of its future development in the Czech Republic that is based on a study of similar already operating models abroad. All parts of the thesis consist of the evaluation of current situation. In the conclusion is evaluated the impact and result of the reorganization of tax administration and its current status. Further it consists of the recommendations for its future development based on the findings and examples of international good practice.
Detailed record
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.
Detailed record

See also: similar author names
2 ŠTEFEK, Marcel
11 Štefek, Martin
2 Štefek, Milan
2 Štefek, Miroslav
Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English