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Purpose and significance of Real Estate Acquisition Tax
Štěpán, Martin ; Vybíral, Roman (advisor) ; Sejkora, Tomáš (referee)
Purpose and significance of Real Estate Acquisition Tax Abstract This thesis focuses on purpose and significance of real estate acquisition tax in Czech Republic. Its objective is to evaluate Czech legal regulation of real estate acquisition tax before it has been repealed as well as evaluating of causes and consequences of its repeal. Another objective is to outline possible options for taxation of property to the future. This thesis is divided into four chapters. In the first chapter there are defined basic tax concepts, analysis of Czech real estate acquisition tax before it has been repealed and also a brief historic evolution of this tax. Second chapter is focused on international comparison of taxation at first in general matters such as comparison of tax to GDP ratio, tax structure or size of a property taxes. Then thesis compares Czech legal regulation of real estate acquisition tax with legal regulation in two neighbouring states - Germany and Slovakia. Third chapter elaborates administrative cost of Czech real estate acquisition tax. It is divided into three parts. First being administrative costs of public sector, second is administrative costs of private sector and third part briefly analyse excessive tax burden. Fourth and last chapter elaborates on the basis of information from the previous...
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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the relevant terms and describe the structural elements of the real estate acquisition tax while using the recently repealed legislation, concretely the legislative measure of the Senate No. 340/2013 Coll., on Real Estate Acquisition Tax.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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