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Vliv daně z nemovitých věcí na rozpočty obcí
Hajslerová, Monika
Hajslerová M. Impact of real estate tax on municipal budgets. Bachelor Degree Thesis. Brno: Mendel University, 2016. This bachelor thesis focuses on real estate tax and it mainly evaluates an impact of this tax on municipal budgets. In the first part of this thesis, a literary overview concerning the real estate tax and municipal budgets is given. The thesis further describes legal provisions of real estate tax in 2008-2014. The impact of these changes on the amount of real estate tax collections in the Czech Republic are assessed here. The effects on incomes of selected municipal budgets are evaluated as well. Finally, this work summarizes lessons learned and suggests recommendations to selected municipalities in relation to increasing their municipal budget´s incomes.
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Komparace daně z nemovitých věcí v ČR a ve vybraných zemích EU
Rýdlová, Sabina
Bachelor´s thesis deals with on property taxation in the Czech Republic focusing on the real estate tax. The countries of the Visegrad Group were chosen for a comparasion to the real estate tax in Czech Republic. Theoretical part explains basics and tax system of Czech Republic. After-wards it focuses on a specific property taxation. The thesis shows efficiency and profitability of property taxes in Czech Republic. In the following part a descrip-tion of specific property taxes in the choses EU countries is shown as well as comparison with Czech Republic, where especially details in these laws are point-ed out. At the end of this thesis there are calculated examples showing differences of property taxation in Czech Republic and specific EU countries. Formula clause:Rýdlová, S. Comparasion of real estate tax in the Czech Republic and selected EU countries. Bakalářská práce. Brno, 2017.
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Význam daně z nemovitých věcí pro rozpočty obcí
Janovský, Marek
This bachelor thesis focuses on municipal budgets, property taxes with a focus on real estate tax and its impact on municipal budgets. The literary research deals with issues of municipal budgets and tax revenues of municipalities. The thesis describes the development of the legal regulation of the Real Estate Tax Act in 2008 - 2016 and evaluates the impact of changes of the law on the collection of this tax in the Czech Republic. At selected municipalities are analyzed the powers that municipalities use to influence the amount of income from real estate taxes and evaluate the significance of this tax revenues for municipalities. At the end of the thesis, recommendations are suggested to municipalities in connection with their legal possibilities to influence the amount of collection.
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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.
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The analysis of real estate tax in selected municipalities of the region Zlín
Chobotová, Kateřina ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The bachelor thesis analyzes the development real estate tax in four selected municipalities of the region Zlín. Attention is paid to the analysis of creating the immovable property tax, divided by type of land, building or unit. The theoretical part is focused on current legislation of real estate taxes, changes in legislativ during analyzed years, and also municipal revenues, especially tax revenues. In the practical part the immovable property taxes for four municipality are analyzed individualy by individual types of property. The last part compares the difference between the tax assessment and the real collection of immovable property tax.
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Tax policy of municipalities
Pivoňková, Aneta ; Sedmihradská, Lucie (advisor) ; Borůvková, Aneta (referee)
This bachelor thesis deals with the topic of municipal tax policy. The main aim is to analyse using taxation powers of municipalities concerning the real estate tax and local charges in the period 2000-2015 in municipalities of Havlíčkův Brod and Žďár nad Sázavou. The general part of this thesis defines taxation powers and basic legislative terms of the real estate tax and local charges. The following practical part is focused on analysis of using taxation powers and an influence of these powers on income progression of the monitored municipalities in the reporting period. In the final part of the thesis the synthesis of previous research is carried out and then the frequency of using local coefficient and the existence of tax mimicking are researched in the municipalities of the Vysočina region. The performed main analysis has shown that Havlíčkův Brod used more often taxation powers than Žďár nad Sázavou, which resulted in higher incomes in the municipal budget of Havlíčkův Brod. The following analysis has confirmed the existence of tax mimicking in the municipalities of the Vysočina region, but the frequency of using local coefficient was very low.
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Tax policy of municipalities
Blažková, Tereza ; Sedmihradská, Lucie (advisor) ; Kouba, Tomáš (referee)
This thesis deals with tax on immovable property and local taxes in Cesky Krumlov, Jindrichuv Hradec, Prachatice a Strakonice. The main objective is to evaluate the development of tax income from real estate tax and selected local taxes. Work identifies the reasons for significant changes between these revenues in the years 2002-2015. The greatest differences in revenues of tax on immovable assets in the years 2002-2015 were caused by two major changes in this tax. Specifically, the Law no. 261/2007 Coll., which introduced the possibility to provide the local coefficient of 2, 3, 4 or 5, and thus significantly increase its revenues and the city budget. The most local municipalities have begun to apply the coefficients since 2009. Another significant intervention in the real estate tax was Law no. 362/2009, which doubled tax rates, with effect from January 1st, 2010. The most noticeable growth in the revenues from local tax on dogs appeared between 2003 and 2004, when the city increased local tax rate of dogs because the Law no. 229/2003 Coll., changed maximum tax rate from CZK 1,000 to CZK 1,500. The most significant change in local taxes on waste brought Law no. 174/2012 Coll., which doubled the maximum rate, with effect from January 1st, 2013. But the municipalities were not affected by this change because the cities kept the level of rates to the level of previous years.
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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.
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Faktory ovlivňující daňové příjmy obcí
Steinhauserová, Eva
Diploma thesis traces the development of municipal tax revenues on several ex-amples of particular municipalities of different size categories in the period from 2007 to 2014. It is based on the analysis of development of the budgetary allocation of taxes, property tax and to identify the most important changes. This diploma thesis evaluates the impact of these changes on particular municipalities and compares each other. On this basis are identified the most important factors which had on the development of tax revenues the biggest impact and evaluates their impact on tax revenues. In conclusion are proposed recommendations for changing the law of budgetary allocation of taxes.
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Taxation powers of municipalities
Macháčková, Iva ; Maaytová, Alena (advisor) ; Sedmihradská, Lucie (referee)
This bachelor thesis deals with the topic of taxation powers of municipalities by real estate tax and local charges. The first part of the thesis is focused on the theory of fiscal federalism and on municipal incomes in the Czech Republic. In the second part there is a description of current form and functioning of local charges and real estate tax in the Czech Republic. This part of thesis is also including the clarification of essence of taxation powers, i.e. how the municipalities can influence their tax incomes. The last part is focused on the analysis and comparison of the utilization of taxation powers in two municipalities from Pilsen region in Sušice and Domažlice from 2004 to 2014 (the comparison of binding ordinances). In the end, there is evaluated how the rate of using of these powers had the effect on incomes both observed municipalities.
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