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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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Real property taxation and its importance in local authority budgets in England.
Sopková, Nadežda ; Láchová, Lenka (advisor) ; Hartlová, Alena (referee)
The main purpose of this Bachelor's thesis is to analyse England's local authorities budgeting in respect of incomes, to outline the ratio of various income sources to local authority budgets, namely of the Budget, Government grants, and local taxation. Further, its aim is to describe the council tax and business rates, and the differences and means of financing some of the local authorities. The objective of this study is to demonstrate the practical application of the theory, particularly the real comparison of local authority budgets. In addition, additional steps in the budgeting and taxation taken to help the economy suffering from the financial crisis are described and illustrated where appropriate.
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Real extate tax in England
Horáková, Daniela ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
Firstly, my bachelors' paper deals with the importance of tax revenue for local budgets in the Czech Republic and in England. It composes and contrasts in tax laws in both countries. In the Czech Republic all land and building are under only one law, while in England everything is under two laws. All depends on the purpose of usage of the land. If the building and adjacent land is used for living, it must be regulate by the Council tax, if it's used for business purposes, it must be regulate by Business Rates. Consequently my paper investigates, how English land laws relate to the real estate, from the perspective of fulfillment of taxes' principles. It also discusses the possibility of these legal regulations being implemented in the Czech Republic
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