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An Analysis of Changes in Tax Law Due to the Civil Code Reform
Svobodová, Lucie ; Červenková, Jana (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the variations in the law on income tax and the taxation of real estate. The aim is to analyze and describe changes in the legislation Law on Income Tax and the Tax Law from the acquisition of immovable property . The partial aim is to calculate the taxes relating to that legislation, and thus application of practical examples and comparing the results of tax liability with previous tax legislation.
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Land valuation methodologies by regulaions No. 441/2013 Coll. and No. 419/2013 Coll.
Rosenberg, Milan ; Klika, Pavel (referee) ; Hrubanová, Michaela (advisor)
This master`s thesis is dealing with parallel existence of two evaluating regulations. The first is the implementing regulation to evaluating property. Second of them is executive regulation to legal Senate arrangement of taxes on the acquisition of immovable property and the purpose of which is evaluating in Tax Offices. Thesis mainly occupies with methods of evaluation according to each of the regulations and their comparing. An essential part of this thesis is model examples, on which is demonstrated, what differences can be reached according to the regulations. The result of this thesis is a decision-making schema. This schema describes which of the regulations is more profitable during evaluating of lands and what the conditions of it are.
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The determination of the taxation at alternative solutions of purchasing a property
Plšková, Darina ; Hroníková, Marta (referee) ; Vítková, Eva (advisor)
This thesis is focused on tax issue, witch relates to real property trading. In the theoretical part of the thesis I describe the basic terms and deal with individual tax, which is related to the mentioned tax. In the context of the thesis will be compared to the tax burden for selected model situations that may arise in the sale, purchase or lease of real property. This load will be examined from the point of view of physical persons, to self-employed persons and also legal persons.
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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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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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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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Ownership of land and land transfer from the perspective of tax legislation
Palatová, Eliška ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Ownership of land and land transfers from the perspective of tax legislation Abstract The thesis deals with taxes from immovable property - real estate tax and tax on the acquisition of immovable property. The aim of the work is to clearly describe the current legislation of these taxes, to highlight their importance, to assess the appropriateness of the legislation and to suggest possible improvements based on case studies and comparison with the legislation of real estate taxation in other European countries. In the first part of the work, the author focuses on the civil law side of the issue to understand the important civil law institutes related to this topic. The second part deals with real estate tax, where land tax is first specified, and the basic elements of the tax are defined. Furthermore, the author expresses her views on the degree of autonomy of municipalities related to the setup of the tax amount and summarises the opinion on tax by both taxpayers and experts. In this context, it is pointed out the meaning and purpose of the immovable property tax and related changes are proposed. It is shown on practical examples how different can be the tax revenue depending on the increase or decrease of municipal and local coefficients and their low usage by municipalities is demonstrated. The Czech...
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Risks Associated with the Purchase of Real Estate
DERKOVÁ, Kamila
The bachelor thesis targets on process of purchase of real estate and risks related to it. Moreover, the submitted thesis describes acts of affected persons and public bodies, manners of immovable-evaluation based on rules of market, as well as the possible ways of financing of such a purchase. Last but not least the thesis analyzes the real estate market in České Budějovice and designates risks arising from acquisition of particular immovable located in chosen district. The final chapter suggests ways of elimination of previously defined risks.
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