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Faktory ovlivňující realizaci daňové politiky obcí v oblasti zdaňování nemovitých věcí
Halamová, Martina
This diploma thesis deals with the issue of rights regarding tax policy making of municipalities in the area of immovable property taxation and factors influencing the tax policy making. The theoretical part of the thesis introduces the issue of immovable property taxation and defines its role in the tax systems with the emphasis on the role as a local tax. Important part of the theoretical basis is dedicated to defining the rights of municipalities regarding tax policy making in the area of immovable property taxation in the Czech Republic and countries within the European Union. Subsequently factors influencing tax policy making of municipalities regarding immovable property tax are presented. The analytical part of the thesis then tests the influence of chosen factors on the tax policy making of municipalities using methods of regression analysis. Specifically, the influence of political business cycle, capital expenditure, indebtedness of municipalities, size of municipalities, and the presence of industry or tourism is tested. Finally, a discussion concerning the results of the analysis is carried on and recommendations for the increse of importance of the immovable property tax in the Czech Republic are formulated.
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Real Estate Acquisition Tax
Stejskal, Matěj ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Real Estate Acquisition Tax Abstract This thesis is focused on the issue of the taxation of real estate transfers. The aim of this thesis is to present and comprehensively evaluate not only the latest applicable legislation on the real estate acquisition tax, but also its previous versions, as these significantly affected its last valid form. This thesis consists of an introduction, five thematically focused chapters and a conclusion, while the individual chapters are further divided into relevant subchapters. The first one attempts to lay down the relevant terms and describe the structural elements of the real estate acquisition tax while using the recently repealed legislation, concretely the legislative measure of the Senate No. 340/2013 Coll., on Real Estate Acquisition Tax. The second chapter then focuses on the historical development of this issue since the times of Austro-Hungarian Empire, as this regulation was used after the establishment of an independent Czechoslovakia. At the same time, both reasons that led to the adoption of the last valid legislation as well as the process of adoption of the legislative measure of the Senate No. 340/2013 Coll., on Real Estate Acquisition Tax, which entered into force on 1 January 2014, are described here. The third chapter is devoted to the repeal of real...
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Progress of property taxation in the Czech Republic and Slovakia since 2000
Štefanský, Miroslav ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This thesis deals with the progress of property taxation in the Czech Republic and Slovakia. The main objective of this paper is the analysis of property taxes in these countries since year 2000 till now. The thesis is divided into several parts, which deal with legislative changes in property taxes (transfer taxes, road tax and real estate tax) in the Czech republic and in Slovakia to reflect these changes to the collection of property taxes. Next part of the thesis is a comparison of legislative changes between both countries and a comparison of collection of property taxes in the Czech republic and Slovakia to the average of OECD countries. The conclusion of the thesis includes the analysis of the influence of some macroeconomic indicators to collection of property taxes.
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