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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Aspekty transferových daní v České republice
 Vašků, Barbora
The bachelor thesis deals with the issue of transfer taxes in the Czech Republic. The theoretical part is focused on the theory, the classification and the historical development of property taxes. In the following parts are provided overview of the law No. 357/1992 Coll. inheritance tax, gift tax and real estate transfer tax and new legislation of transfer taxes with effect from 1st January 2014. The practical part is dedicated to the analysis of the transfer taxes and the specific examples of taxes before and after implementation of the legislative changes. In the end, there will be evaluate major report to ZOS No. 340/2013 Coll., to ZOS No. 344/2013 Coll. and the impact of the amendment on the tax payer and state budget.
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Role transferových daní v zemích EU
 Chvátalová, Tereza
The diploma thesis deals with the issue of transfer taxes in the European Union. The first part ot the thesis deals with the theoretical background and tax principles in relation to the analysed taxes, moreover there are discussed the consequences of these taxes for the society. The next part describes current Czech tax legislation for inheritance tax, gift tax and real estate transfer tax, including the major changes in law No. 340/2013 Coll., Tax of acquisition of immovable property. The basic statistical characteristics of analyzed taxes are used as an indicator of the significance of these taxes in the Czech tax system. Last part of the thesis is dedicated to the analysis of application of transfer taxes in the European Union States. On the basis of received information, there will be made a comparision. Subsequently there will be formulated the conclusion with the recommendations for particular transfer tax applied in the Czech Republic.
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