|
|
Expenditures from the budget of the capital city of Prague
Svobodová, Lucie ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Summary: Expenses of the Budget of City of Prague This thesis discusses the aspects of expenses of the budget of City of Prague as the municipality. At the beginning of the thesis there is a general description of the process of creation of the budget of City of Prague focusing on both, the rules of creation defined by law as well as the internal procedures defined by the municipality itself. The described process of the creation of the budget is then followed by the characterization of procedures of approval of the budget and finally there is a specification of the evaluation process and the approval procedure of the Prague financial statement. The thesis further focuses on the sources of the budget, i.e. the income of the budget. The income structure of budget is constituted by tax income, local fees, subsidies, and by capital income from the sale of the property in the ownership of City of Prague. The tax income creates 70 % of the total income of City of Prague, of which the most significant is the VAT income. Major issue of this thesis is the expenses of the budget of City of Prague. The thesis distinguishes the expenses into two main categories. Current expenses form the first one, the second one is formed by capital expenditures. The main focus of the thesis on the field of expenses is in the parting...
|
|
| |
|
| |
|
| |
|
|
Excise duties and environmental taxes
Křížová, Helena ; Boháč, Radim (advisor) ; Vondráčková, Pavlína (referee)
Diplomová práce Spotřební a ekologické daně 94 Excise duties (diploma work) SUMMARY Excise duties are indirect taxes on the consumption or the use of certain products. In contrast to value added tax, they are mainly specific taxes, i.e. expressed as a monetary amount per quantity of the product. The most commonly applied excise duties are those on alcoholic beverages, manufactured tobacco products and energy products (motor fuels and heating fuels, such as petrol and gasoline, electricity, natural gas, coal and coke). The basic principles applicable to all products subject to excise duties have been laid down in Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products. Products subject to excise duties are generally produced, and can afterwards be held under duty suspension, in tax warehouses. The establishment and operation of tax warehouses is subject to the authorization of the Member States. They should respect the principles laid down in Commission Recommendation 2000/789/EC of 29 November 2000 setting out guidelines for the authorisation of warehousekeepers under Council Directive 92/12/EEC in relation to products subject to excise duty. The products can be sent under...
|
|
|
Taxation of real property
Hlobilová, Ivana ; Boháč, Radim (advisor) ; Kotáb, Petr (referee)
59 ZDAŇOVÁNÍ NEMOVITOSTÍ REAL ESTATE TAXATION KLÍČOVÁ SLOVA: daň z nemovitostí, daň z převodu nemovitostí KEYWORDS: real estate tax, real estate transfer tax SUMMARY Taxes are constantly part of our lives, regulate our disposable income and, therefore, are still debated issue. The purpose of my thesis is to analyse real estate taxation in Czech Republic. Real estate, from the perspective of the state, is rewarding subject to tax. It's not easy to escape the tax, and income to the state budget is stable. The opinion of taxpayers as well as many experts, however, is different. Taxes related to real estate are often regarded as unfair, as some kind of penalties for possessing or investing in real estate. My thesis is focused in particular on the real estate tax and real estate transfer tax, which has been recently, discussed a lot. I try to clarify the current legal situation, evaluate it and outline the possibility of changes in the future. The thesis is composed of four chapters. Chapter one is introductory and deals with the general characteristics of taxes, sorting taxes and the tax system of the Czech Republic. The second chapter firstly defines basic terminology used in the thesis, and then mentions all the tax implications of owning and selling real estate in the Czech Republic, i.e. the income tax,...
|
|
| |
|
|
Tax duties relating to the transfer of real property
Král, František ; Vondráčková, Pavlína (advisor) ; Boháč, Radim (referee)
Závěr Cílem této diplomové práce bylo nastínit elementární daňové povinnosti, vznikající s převodem nemovitostí a v závislosti na úvaze autora, pak poskytnout v jednotlivých kapitolách dostatečný prostor pro jejich detailnější a hlubší prozkoumání. Dostatečný prostor byl věnován dani z převodu nemovitosti, dani z přidané hodnoty a dani z nemovitosti. Kapitola byla též věnována dani z příjmu fyzických a právnických osob. Nastíněná problematika daně z příjmu fyzických a právnických osob je však natolik složitá a obsáhlá, že nebyla předmětem této diplomové práce, ale byla pouhým zmíněním základních institutů tohoto daňové odvětví. Mimo výše uvedené, byla v diplomové práci věnována kapitola katastru nemovitostí a právního institutu vlastnictví, včetně nastínění možností převodu (přechodu) vlastnického práva. Autor si je vědom provázanosti a složitosti právních předpisů související s uvedenou problematikou, která však svojí rozsáhlostí zlehka překračuje hranice a úroveň podrobnosti této diplomové práce. Ve světle popsaných daňových povinností přistupující k převodu nemovitosti, se dle autorova názoru, jeví současný platný právní stav (de lege lata) z praktického hlediska a z pohledu jaké by právo mělo být (de lege ferenda) jako nevhodný. Jde zejména o ustanovení daně z nemovitosti a daně z převodu nemovitosti....
|
|
| |
|
| |
guest ::
RSS feed.