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The Comparison of Property Taxes in the Czech Republic and Ireland
Roláková, Jana ; Veselý, Josef (referee) ; Lajtkepová, Eva (advisor)
The diploma thesis is focused on property taxes in the Czech Republic and Ireland. The first part is aimed at tax theory and history of the property taxes. The next part describes current tax legislation for property taxes in both states. The main aim of this work is to compare the property taxes in the Czech Republic and Ireland and formulate the conclusion with particular property taxes applied in the Czech Republic. This problem is treated in the last chapter.
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Taxation of Real Estate
Špundová, Magdaléna ; Rygl, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis is focused on comparing the possibility of making different kinds of real estate and subsequently determine the amount of tax. The work includes the theoretical part where there are several terms concerning taxes, the sekond part focuses on the factors affecting the real estate tax.
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Evaluation of Real Properties for the Needs of Real Estate Activities
Neumannová, Kateřina ; Hlavinková, Vítězslava (referee) ; Pavlíková, Andrea (advisor)
This Diploma Theses deals with services offered by the domestic estate agencies. They are related to the main activities of an estate agency, which are selling and purchasing real estate. Based on the purposes mentioned above, different means of valuating needs to be applied. A purchaser needs an estimation of a usual market price of the real estate in order to obtain a mortgage loan. A seller needs an expert’s opinion (the administrative price) for quoting the property tax. The Diploma Theses has been divided into two parts. The first part is theoretical and the second is practical. The theoretical part deals with quoting a market price of real estate. I have focused on quoting market prices for the needs of banks to grant loans and credits. Valuating, which has been described in the theoretical part, has been applied on some concrete real estate from 2008 and 2009. The aim of the practical part is to investigate the hypothesis that administrative prices are at the same level with market prices. Based on the generalised results of the investigation from years 2008 and 2009, I have tried to describe some possible development of the prices.
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Taxes' optimalization of selected business subject in service' industry
SVOBODOVÁ, Zdeňka
The topic of my Diploma Theses is Taxes´ optimalization of selected business subject in services´ section. The objektive of this Diploma Theses is a evaluation of taxes and a choice of right taxes´ optimalization in selected business subject. In my Thesis, you can find survey of influence of income tax, general health Insurance and social securing on the company. You can find a legal possibilities of reduction of compulsory payments to state budget. The beginnig of my theses is intented on general and methodical questions of taxes´ optimalization and it´s infuence and profit in a company. You can find here also concrete procedures of taxes´ optimalization, the topic of my work takes about taxes in specific conditions of choosen company.
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Recodification of substantive private law and property taxes
Švecová, Jana ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
This master thesis deals with the impact of recodification of private substantive law on property tax legislation, however, it is mostly concerned with real estate transfer tax. This paper is divided into four chapters including introduction and conclusion. The second chapter deals with recodification and the most important changes it has brought and their impact on property tax legislation. The central third chapter is concerned with the effective regulation of real estate transfer tax, which is thoroughly analysed and compared with the previous legislation. Apart from this, the chapter critically evaluates this legislation and introduces suggestions 'de lege ferenda'.
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Význam majetkových daní pro územně samosprávné celky
Smékalová, Marie
Bachelor thesis deals with theoretical approaches to composition and administration of property taxes in the EU Member States and their importance for local governments. The focus is on immoveable property tax as the most important property tax for these governments. The thesis also explores the issue of immoveable tax base erosion and its impact on local governments revenues. The purpose of the thesis is to review the approaches to property taxes and in conclusion to suggest some recommendations for their improvement, also in relation to the situation in the Czech Republic.
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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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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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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.
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