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Property taxes in The Czech Republic
Sasková, Lenka ; Sedmihradská, Lucie (advisor) ; Bauernöplová, Veronika (referee)
The thesis deals with property taxes in the context of the competences of the municipalities which has possibility to increase income from the property taxes. The first chapter deals with income structure of the municipalities with a detailed focus on income tax. The second chapter is focused on property tax legislation and on property taxes income which flow into the budgets of municipalities. The third chapter is focused on particular municipalities and their competences to increase property taxes. Competences mean using of a local rate correction coefficient and the coefficient of 1.5 for taxation of buildings. The local property tax rate has the greatest influence on the overall incomes. Impact on the overall budget of the municipalities depends on the character of the municipality.
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Effects of the size of the municipality on its financing
Fialová, Barbora ; Sedmihradská, Lucie (advisor) ; Pšurná, Pavla (referee)
This thesis examines how the size of the municipality affects its finances in terms of income and expenditure. The aim of this study is to assess the benefits of the merger of small villages to larger town and reveal some areas where the size of the municipality plays a role in terms of its financing. The thesis composes of three parts. The first chapter is an overview of theoretical knowledge about the topic to faciliate understanding of the following two parts. These are already showing a practical example - a case study of marging six small villages with a larger town. The second part of the analysis focuses on the revenue site of their budgets. Finally, the third section is dealing with the expenditure site of municipal budgets. Partial conclusions on benefits and drawbacks of merging municipalities are made in each part of the work.
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The impacts of amendment of the property tax law on the example of chosen municipalities
Sommerová, Gabriela ; Sedmihradská, Lucie (advisor) ; Holubářová, Jana (referee)
This bachelor thesis deals with impacts of amendment of the property tax law in municipalities located in the district Prague-West Dolní Břežany, Davle and Buš using all of the authority and suitable setting of local coefficient which has been set up by property tax law. The first part of thesis is focused on municipal management especially on municipal budget revenues. There is detail description of property tax -- object and base of tax and exemption from tax, rates and coefficients and its legal amendments which took place in 2009 and 2010. The second part of thesis deals with property tax in Dolní Břežany, Davle and Buš. Firstly, there is examined budget revenues execution which is followed by analysis of the property tax of these municipalities and their comparison. The last part evaluates the impacts of law amendment from the point of view of the examined municipalities and it suggests another solution of implementation of local coefficient.
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Consequences of the Real Estate Tax Act amendment on the example of the particular municipality
Radvanová, Zuzana ; Sedmihradská, Lucie (advisor) ; Kostohryz, Jiří (referee)
This paper deals with the impact of powers that are given to municipalities in this case the municipality of the town "Bukovany" by the novelization of the Real Estate Tax Act (henceforth "RET Act") effective from 2008. The first part of the paper is aimed to examine the structure and the components of the municipality's budget as well as to examine the revenue that municipalities in Czech Republic generated in the financial year of 2010 and the main components of that revenue. Further the paper deals with the RET and its divisions and also the RET taxable minimum, tax rates and possible tax credits where applicable. The second part of this paper looks at the actual spending of the municipality of Bukovany in particular the revenue generated through taxes. The third and the final part of this paper focuses on RET application in the municipality of Bukovany. However for the reasons explained later in this paper the municipality did not provide the required data for the research and therefore as a result this work was modelled on the data of the neighbouring municipality of Valy which has a comparable area with the area of Bukovany. The focus of the final part is centred on the relative revenue generated by particular category of real estate tax (e.g. building structures and land) in the municipality and its share on the aggregate annual tax revenue. The aim is to show the possible effect on the aggregate tax revenue if the municipality would have used all of its powers that it has at its disposal for levying RET as granted by the RET Act such as application of local coefficient, correction coefficient, its potential increase by one point or various tax credits in the municipality of Bukovany.
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