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Charakteristika půdy v katastrálním území Oslavany
Šabata, Tomáš
Bachelor thesis is focused on the soil survey at the locality Oslavany. We followed basic soil properties, soil quality and administrative price of soil. We came to the conclusion, that the administrative price was lower and the soil type not in accordance with the soil survey at the locality. Rebonitation and correction of bonit code was recommended.
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Bonitace a cena půdy na lokalitě Opatovec
Čechal, Vladimír
Bachelor thesis aim was to survey soils at the locality Opatovec (Svitavy region). Basic soil properties such as texture, soil reaction, buffering capacity, nutrients content and humic substances content and quality were determined. We compared our results with the results of Systematic soil survey and the same soil type was detected Haplic Luvisol. Land evaluation was not done at this locality. Administrative soil price was calculated as average price in this cadastre.
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Agricultural land evaluation for taxation purposes: Analysis and projet
Dubánková, Helena ; Boučková, Bohuslava (advisor) ; Drahomíra, Drahomíra (referee)
The thesis is focused on the evaluation of agricultural land for the tax purposes and at the impact of the official price of agricultural land on the tax level. The thesis is divided in two parts. The first part analyses the quantitative and qualitative structure of agricultural land, the theory of the agricultural land evaluation by the market and official land price and to the description of the basic types of taxes, which use the official agricultural land price as the tax base. In the second part of the thesis, the main attention is given to the comparison of the tax amount from the acquisition of real estate in relation to agricultural land, the way of its utilisation and location and to the comparison of real estate tax level regarding agricultural land, when using as the tax base the official land price according to the BSEU and the market price, using a case study.
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Valuation methods of agricultural land and their use
BROUČKOVÁ, Vlasta
Soil is a very specific production factor, and because they wear out, it is immovable and most importantly, its supply is finite. For the valuation of the property is used several different ways - through pricing in a market where there is market price, the prices issued by the state, which are the official rates, to yield valuation and cost method. Most workers who are dependent and cooperate with the land valued at their property located in this market through commodity prices, and thus the price at which the commodity purchased and for which it put into your business.
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