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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 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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Taxation of inheritance in Czech Republic
Kohutová, Pavla ; Slintáková, Barbora (advisor) ; Hartlová, Alena (referee)
The aim of my work is to analyze the evolution of inheritance taxation in the Czech Republic. The first two chapters are based primarily on the provisions of Act No. 357/1992 of collection, on Inheritance, Gift and Real Estate Transfer Tax and the Act No. 40/1964 of collection, Civil Code. The following is the legal heirs of the development of taxation in the Czech Republic before and after 1993 to the present. They are mentioned as future changes in the new Civil Code. The final part is devoted to the development of inheritance tax collections in the Czech Republic.
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Tax and Fee Burden of Inheritors
Oberhofer, Aleš ; Slintáková, Barbora (advisor) ; Kostohryz, Jiří (referee)
The aim of the bachelor thesis is to analyze the tax burden of inheritors. The first two chapters stem mainly from the provisions of the Act No. 357/1992 of the collection, on Inheritance, Gift and Real Estate Transfer Tax and the Act No. 40/1964 of the collection, Civil Code. They provide crucial information to determine both the Notary Fee and the Inheritance Tax itself. Then, the data are applied to a fictitious inheritance. In a simplified heritage management, the fictitious inheritance is analyzed and the Notary Fee and the Inheritance Tax calculated. The end of the bachelor thesis includes the derivation of the inheritors' tax and fee burden.
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Property taxes in municipal authority's budgets
MEJDRECHOVÁ, Petra
This thesis is about the property tax in the municipal authorities. A lot of states in OECD has revenues divided into tax revenues, financial transfers and borrowing. The property tax is the one of the tax revenues. The realty tax, death duty, gift tax, real estate-transfer tax and vehicle excise duty are the property taxes in Czech Republic. The realty tax is the most important tax of all property taxes. This tax creates the biggest part of property taxes in all states of OECD. In some states, for example in Czech Republic, Ireland or Netherlands, the realty{\crq}s tax share in property taxes is 100%. But the part of property taxes in whole tax revenue is very small. The property tax is very important incomes for territorial budget in the Czech Republic. It is once tax revenue, which floats to the territorial budget.
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