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The current legislation and future development of transfer taxes in the Czech Republic
Jarošová, Jana ; Slintáková, Barbora (advisor) ; Doležalová, Ivana (referee)
This diploma thesis focuses on the analysis of the effectiveness of transfer taxes in the period 2006 to 2010 in the Czech Republic. The first part of this thesis describes the historical development and the basic characteristics of transfer taxes in the Czech Republic and analyzes in details the current legislation. The second part deals with the analysis of the effectiveness of transfer taxes, i.e. measurement of the administrative costs of taxation and their subsequent comparison with revenues. The measurement of the administrative costs is used by the method called WTE staff. On the base of the measurement is done the conclusion about the administrative costs of taxation and about efficiency of transfer taxes in the tax system of the Czech Republic. The third part discusses on plans for future development in this area of transfer taxes in the Czech Republic.
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Progress of property taxation in the Czech Republic and Slovakia since 2000
Štefanský, Miroslav ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This thesis deals with the progress of property taxation in the Czech Republic and Slovakia. The main objective of this paper is the analysis of property taxes in these countries since year 2000 till now. The thesis is divided into several parts, which deal with legislative changes in property taxes (transfer taxes, road tax and real estate tax) in the Czech republic and in Slovakia to reflect these changes to the collection of property taxes. Next part of the thesis is a comparison of legislative changes between both countries and a comparison of collection of property taxes in the Czech republic and Slovakia to the average of OECD countries. The conclusion of the thesis includes the analysis of the influence of some macroeconomic indicators to collection of property taxes.
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Administrative costs of property tax in the Czech Republic
Slámová, Ivana ; Finardi, Savina (advisor) ; Vítek, Leoš (referee)
The bachelor's thesis deals with the theme of the measurement of the administrative costs of taxation on the timeline 2005 to 2009. The first part of this thesis is described the theoretical introduction to property taxes and their integration in the tax system of Czech Republic. The second part of the thesis is defined the basic characteristics of property taxes in the Czech Republic. Other sections are focused on the costs, which are caused by taxation. The bachelor's thesis are focused on the direct measurement of administrative costs - their description and measurement. Direct measurement of administrative costs is done by using the method called WTE staff. Finally, on the base of the measurement is done the conclusion about the administrative costs of taxation and about efficiency of property tax in the tax system of Czech Republic.
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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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