|
|
Real estate taxation in the Czech Republic and Ireland
Klimešová, Gabriela ; Zídková, Hana (advisor) ; Tecl, Jan (referee)
This thesis is focused on the comparison and analysis of taxation of real estate, which are located in the Czech Republic and Ireland. In the first and second part of this thesis, the historical development of real estate taxation in the monitored countries is mapped out, followed by a more detailed description of the current legislation on the taxation of real estate in the Czech Republic and Ireland. The third part brings a macroeconomic comparison, where the combined tax quota of both countries is compared, as well as the analysis of the development of the absolute tax collection for taxes related to real estate, both in the Czech Republic and Ireland. In the last part, using the model examples, is quantified and then compared the magnitude of the tax burden on real estate taxation in the monitored countries. First, a comparison of the Czech real estate tax and Irish local tax is compared, and then the real estate tax introduced in the Czech Republic is compared with the stamp duty introduced in Ireland.
|
|
|
Real estate tax in Slovakia
Múčka, Richard ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
The diploma thesis deals with the issue of real estate taxation in Slovakia. The aim of the thesis is to explain how real estate taxation in Slovakia is taking place, how real estate tax has contributed to tax revenues and what changes occurred after the introduction of fiscal decentralization in the conditions of the Slovak Republic. Subsequently, the work focuses on the application of the property tax to the selected municipality. To achieve the goals, work is divided into four chapters. The first two chapters are devoted to public administration in Slovakia and fiscal decentralization. The third chapter focuses on the history of property tax in the world and in Slovakia. The last fourth chapter presents the impact of the real estate tax on the tax revenues of the capital Bratislava.
|
|
|
Development company taxation
Kašpar, Jan ; Francírek, František (advisor) ; Zídková, Hana (referee)
The aim of diploma thesis is to guarantee all requirements, which are necessary for providing a correct service of tax advisory. The main aim is devided into three parcial aims: description of development proces, analysis of related tax issues and to provide a development trends estimation. Methods used in this paper are recherche of related sources, interview with overal 13 consultants, analysis and folowing synthesis of reached knowledge. In comparison with another papers on similar topic, this text puts accent on practical aspects of development company taxation. Because of more precise understanding of commented issues, thesis provides chronological structure instead of classic thematical structure, used in most of similar papers. Thesis accomplished all the established objectives so it is efficient educational instrument mainly for a bookkeeperes and tax advisors, who needs to gain a knowledge of development as such, and it´s taxation.
|
|
|
Real estate taxation in the Czech Republic and Great Britain
Beznosková, Marie ; Zídková, Hana (advisor) ; Bušovský, Ladislav (referee)
This masters thesis focuses on real estate taxation in the Czech Republic and Great Britain. The theoretical part of this thesis presents the tax system in both countries as well as basic information about property taxes and the system of taxation of property. The practical part of this thesis consists mainly of model examples of taxation of real estate intended for housing and real estate with commercial use. Part of this work is also aimed at comparing the tax burden. The comparison of taxes on property in both countries is made by comparing taxes on property with GDP and with total taxation. The final part of this thesis compares the tax burden in both countries by using the results from the model examples.
|
|
|
The development of property taxation in the Czech Republic
Krylová, Kateřina ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The thesis analyses the progression of property tax income during 2009 to 2015 in the chosen cities in the Czech Republic. The property taxes are divided into the tax on land and the tax on the buildings. I have chosen for my analysis some cities in the Pardubice region: Litomyšl, Lanškroun, Moravská Třebová, Vysoké Mýto, Ústí nad Orlicí and Česká Třebová. The partial aim of the work is to analyse the enforcement of the coefficients in the cities, with the impact of tax income, then to calculate the increase of income with applied coefficients.
|
|
| |
|
|
Analysis of Specifics Taxation of Non-profit Organizations
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis describes problems and specifics in taxation of non-profit organizations. In the theoretic part of this bachelor's thesis are described differences in behaviour between taxation of non-profit organization and business organization in Corporate Income Tax and Value Added Tax. The practical part contains analysis of documents of specific non-profit organization for taxation by corporate income tax and other taxes, which occurred during the reporting period.
|
|
| |
|
|
Simulations of the Tax Burden Development in the Real Estate Business
Matějková, Jana ; Vaňková, Lucie (referee) ; Vítková, Eva (advisor)
The thesis is focused on the simulation of the tax burden in the real estate business. The first part is devoted to the theory that describes the various taxes associated with this trade and their evolution. In the second part is simulated evolution of the tax burden and the tax burden is calculated for the year 2013 from the perspective of the seller, the buyer or tenant. This calculation is then divided according to whether the seller, buyer or lessor natural person, legal person or self-employed. At the end of the work are given further opportunities to acquire property and related taxes.
|
|
| |
guest ::
