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Taxation of Individual Earning
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This bachelor thesis proposes a suitable method of acquisition and form of financing of long term tangible assets, from the perspective of optimizing the tax liability for the payment of natural person income tax. It contains a comparison of tax deductible expenses according to methods of acquisition of property. It shows Hints and Tips to reduce the tax liability on individual cases. Bachelor‘s thesis also respects the requirements of the natural person, whose optimal taxation is the subject of this thesis.
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A Price Map of Standard Rent of Commercial Spaces in Selected Areas of the City of Brno
Čechmaneková, Simona ; Jachan, Tomáš (referee) ; Kosová, Jaroslava (advisor)
The thesis is focused on the creation of price maps commercial real estate lease in the areas of Brno, in selected urban areas. It is divided into two parts: The theoretical section explains the basic concepts related to the thesis, which are: the types of commercial spaces, types of prices in the valuation, introduces us to the situation on the commercial real estate market and the importance of price charts and the methodology to create. The practical part focuses on the formation of price charts, discussed the issue at its orign, the possibility of creating and mapping. The result is a textual and graphical price map, which is the use of the real estate market and facilitates orientation in the prices of renting commercial property types: office, shop and warehouse.
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Suggestion and Analyse of Information System for Developer´s Firms
Trllo, David ; Hlavinka, Radovan (referee) ; Škapa, Stanislav (advisor)
This thesis entitled "Proposal and examination of information system for property developers in Brno" is a proposal of information system for property developers, who want to invest in Brno and nearby region. First part of thesis maps local market of commercial and administrative properties in Brno, compares it to other markets in Central Europe and determine future development. Second part proposes information system and looks for an ideal solution in already deployed information system. The aim of this thesis is to propose optimal information system, which would help to increase investment to commercial estates in Brno region.
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Simulation of pension reform impact on Czech real estate market
Součková, Soňa ; Jandík, Tomáš (advisor) ; Hedbávný, Petr (referee)
Diplomová práce - Soňa Součková: Simulation of pension reform impact on real estate market Abstract The objective of this thesis is to estimate the impact of pension reform on commercial property market in the Czech Republic during the period of 2013 -2017. Our hypothesis is that a potential pension reform would have a positive significant impact on property investment volumes via institutions constituting the second pillar. In the first step, we provide analysis of pension reforms recently applied in Slovakia, Hungary, Poland, Lithuania, Latvia and Estonia. Given analysis of selected countries and specifics of the proposed Czech pension reform, we estimate that the institutions in the second pillar may face additional yearly cash inflows beginning on EUR 1.23 billion in 2013 and further increasing to EUR 2.59 billion in 2017. Furthermore, we estimate that a likely share allocation by second pillar institutions into real estate would lie in the region of 0 - 14% depending on the discrete decision of the regulators. Using a conservative leverage of 40% for bank financing, we estimate that the expected investment volumes allocated by second pillar institutions into real estate would be EUR 61 - 287 million in year 2013. Given the average investment volumes of EUR 1334 million p.a. allocated into commercial...
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Simulation of pension reform impact on Czech real estate market
Součková, Soňa ; Jandík, Tomáš (advisor) ; Hedbávný, Petr (referee)
Diplomová práce - Soňa Součková: Simulation of pension reform impact on real estate market Abstract The objective of this thesis is to estimate the impact of pension reform on commercial property market in the Czech Republic during the period of 2013 -2017. Our hypothesis is that a potential pension reform would have a positive significant impact on property investment volumes via institutions constituting the second pillar. In the first step, we provide analysis of pension reforms recently applied in Slovakia, Hungary, Poland, Lithuania, Latvia and Estonia. Given analysis of selected countries and specifics of the proposed Czech pension reform, we estimate that the institutions in the second pillar may face additional yearly cash inflows beginning on EUR 1.23 billion in 2013 and further increasing to EUR 2.59 billion in 2017. Furthermore, we estimate that a likely share allocation by second pillar institutions into real estate would lie in the region of 0 - 14% depending on the discrete decision of the regulators. Using a conservative leverage of 40% for bank financing, we estimate that the expected investment volumes allocated by second pillar institutions into real estate would be EUR 61 - 287 million in year 2013. Given the average investment volumes of EUR 1334 million p.a. allocated into commercial...
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Taxation of Individual Earning
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This bachelor thesis proposes a suitable method of acquisition and form of financing of long term tangible assets, from the perspective of optimizing the tax liability for the payment of natural person income tax. It contains a comparison of tax deductible expenses according to methods of acquisition of property. It shows Hints and Tips to reduce the tax liability on individual cases. Bachelor‘s thesis also respects the requirements of the natural person, whose optimal taxation is the subject of this thesis.
|
|
|
Suggestion and Analyse of Information System for Developer´s Firms
Trllo, David ; Hlavinka, Radovan (referee) ; Škapa, Stanislav (advisor)
This thesis entitled "Proposal and examination of information system for property developers in Brno" is a proposal of information system for property developers, who want to invest in Brno and nearby region. First part of thesis maps local market of commercial and administrative properties in Brno, compares it to other markets in Central Europe and determine future development. Second part proposes information system and looks for an ideal solution in already deployed information system. The aim of this thesis is to propose optimal information system, which would help to increase investment to commercial estates in Brno region.
|
|
|
A Price Map of Standard Rent of Commercial Spaces in Selected Areas of the City of Brno
Čechmaneková, Simona ; Jachan, Tomáš (referee) ; Kosová, Jaroslava (advisor)
The thesis is focused on the creation of price maps commercial real estate lease in the areas of Brno, in selected urban areas. It is divided into two parts: The theoretical section explains the basic concepts related to the thesis, which are: the types of commercial spaces, types of prices in the valuation, introduces us to the situation on the commercial real estate market and the importance of price charts and the methodology to create. The practical part focuses on the formation of price charts, discussed the issue at its orign, the possibility of creating and mapping. The result is a textual and graphical price map, which is the use of the real estate market and facilitates orientation in the prices of renting commercial property types: office, shop and warehouse.
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