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Tax Implications for Real Estate Owners
Semerád, Pavel ; Hejduková, Amálie (referee) ; Vítková, Eva (advisor)
The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
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Dopady inkasa daně z nemovitých věcí na rozpočty obcí
Lacinová, Veronika
Lacinová, V., Impact of real estate tax collection on municipal budgets. Diplomat thesis. Brno: Mendel University, 2023. The diploma thesis on the topic of Impacts of real estate tax collection on mu-nicipal budgets is in the basic concept divided into a research part, where there is knowledge in the field of territorial self-governments, municipal budgets or types of taxes that are applied to specific issues dealing with the practical part. The aim of this diploma thesis is to evaluate the changes made in the real estate tax legisla-tion and changes in the budgetary allocation of taxes and then evaluate their im-pact on municipal budgets All the above-mentioned impacts were analyzed in se-lected municipalities, which were categorically divided, as stated in the law, into groups according to the number of residents. It was based on data from 2018 to 2022. Each municipality was analysed for the use of changes in the local coefficient and their income. The output of the diploma thesis are recommendations for mu-nicipalities and the Ministry of Finance.
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The influence of communities upon the amount of their tax revenues
Králík, Martin ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
The purpose of the thesis is to describe and analyse capability of municipalities as subjects creating law to influence own tax revenue. The theoretical foundation of the thesis is definition of self-government and municipal budget aiming at revenue, especially tax revenue in accordance with the budgetary categorization. The main part of the thesis focuses on the municipal budget revenue, which can be influenced by municipaities. It contains two chapters. The first one of them is so concerned with local charges as the payments which the municipalities have the greatest influence on. They decree their introduction or repeal, rate etc. The next chapter of the thesis analyses the authority of municipalities regarding the real estate tax, that is possibility of exemption of real estate touched by natural disaster and exemption of some agricultural lands and set or modification of various coefficients - the local coefficient, the municipal coefficient and location rent. The following part reports on tax authority of slovak municipalities compared with czech ones. Keywords Municipal budget, local charges, local taxes, real estate tax, location rent, municipal coefficient, local coefficient.
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Ownership and transfers of real estate in context of tax law
Šaštinský, Petr ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The aim of the thesis is to analyse the ownership of real estate and their transfers in the context of tax law. There is examine a legal regulation of property taxes in the Czech Republic in detail, respectively real estate tax, real estate-transfer tax, inheritance tax and gift tax. The legal regulation of property taxes in the Czech Republic is compared with legal regulations in the selected countries of the European continent and in the same time there are highlighted the differences and pointed out the specifics of particular taxes and legal regulations. The thesis judges current legal regulation not only de lege lata but also outlines considerations and propositions de lege ferenda.
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Ownership of land and land transfer from the perspective of tax legislation
Palatová, Eliška ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Ownership of land and land transfers from the perspective of tax legislation Abstract The thesis deals with taxes from immovable property - real estate tax and tax on the acquisition of immovable property. The aim of the work is to clearly describe the current legislation of these taxes, to highlight their importance, to assess the appropriateness of the legislation and to suggest possible improvements based on case studies and comparison with the legislation of real estate taxation in other European countries. In the first part of the work, the author focuses on the civil law side of the issue to understand the important civil law institutes related to this topic. The second part deals with real estate tax, where land tax is first specified, and the basic elements of the tax are defined. Furthermore, the author expresses her views on the degree of autonomy of municipalities related to the setup of the tax amount and summarises the opinion on tax by both taxpayers and experts. In this context, it is pointed out the meaning and purpose of the immovable property tax and related changes are proposed. It is shown on practical examples how different can be the tax revenue depending on the increase or decrease of municipal and local coefficients and their low usage by municipalities is demonstrated. The Czech...
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Real estate taxation
Filipová, Markéta ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Real estate taxation Abstract The aim of the diploma thesis is to introduce in detail Act No. 338/1992 Coll., On Real Estate Tax, as amended. The structure of the chapters is usually divided as well as the real estate tax itself on land tax and building and unit tax. A detailed analysis of individual tax elements and an examination of possible de lege ferenda proposals for potencial changes that could be made in the Czech real property tax law are provided. The thesis consists of 8 chapters. In the introductory chapters, the thesis deals with the general characteristics of taxes, the various constructional elements of the tax and the changes made by the recodification of private law, which influenced more than just the title of the real estate tax. The main content of the thesis is in Chapter 3, which gives insight into the theme by giving a detailed introduction of the various elements of the tax. The object of the tax, subject of the tax, tax basis and tax rate are presented. Chapters 4 to 7 deal in detail with tax exemption, tax rate issues, tax administration, and the comparison of the revenue from real estate tax and the revenue from the real estate acquisition tax. Both of these taxes relate to real estates and belong to the category of property taxes. The thesis also deals with a description of the...
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