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The analysis of real estate tax in selected municipalities of the region Zlín
Chobotová, Kateřina ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The bachelor thesis analyzes the development real estate tax in four selected municipalities of the region Zlín. Attention is paid to the analysis of creating the immovable property tax, divided by type of land, building or unit. The theoretical part is focused on current legislation of real estate taxes, changes in legislativ during analyzed years, and also municipal revenues, especially tax revenues. In the practical part the immovable property taxes for four municipality are analyzed individualy by individual types of property. The last part compares the difference between the tax assessment and the real collection of immovable property tax.
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Faktory ovlivňující výši inkasa korporátní daně v České republice
Kšicová, Lucie
The main topic of this diploma thesis is tax competition in the field of corporate tax. Its first part, among others, describes parameters, whose influence on tax collection was analysed by authors in different periods and judicatures. The importance of selected factors in the circumstances of the Czech Republic between 1998 and 2012 is then tested by multivariate regression analysis. The results show that - despite of expectations - statutory tax rate together with level of profit of companies are not the only key determinants. Other parametres describing openness of the international trade, level of investitions, national productivity rate or deficit of the national budget play their role as well. Based on these results, recommendations for the authors of the tax politics are presented.
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Role daně z nemovitostí v Evropské unii
Solničková, Michaela
The bachelor thesis deals with the analysis of the real estate tax in the member countries of the European Union. The theoretical part provides characteristics of the real estate tax in the EU, including the definition of the object of taxation, the taxpayer, the tax base and tax rates. The practical part focuses on the development of the real estate tax revenue in the member states of the European Union from 1995 to 2011. It also analyses the share of real estate taxes in GDP and total tax revenue of the states. The conclusion of the practical part identifies the specifics of the application of the real estate tax in the European Union. Based on the results, the conclusion of the thesis proposes recommendations for modification of the real estate tax in the Czech Republic.
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Influence selected factors the development of tax collections from corporate income tax?
Pajerová, Eva ; Mičúch, Marek (advisor) ; Koubek, Ivo (referee)
The Aim is to assess the impact of selected factors on the collection of tax on corporate income. Variables are divided into two groups. Factors that have their origins in the tax law (tax rate, amendment of law no. 586/1992 Coll.), and the group of circumstances that affect the final tax liability (the price of electricity, gas price, oil price, GDP, inflation, interest loans, currency exchange rates, balance of foreign trade).Each model is compiled and tested based on quarterly data from the years 2002 -- 2009. An important finding is that the tax rate affects the collection of taxes on corporate income throughout the whole period. If the tax rate drops, reducing the collection of taxes. Extent of the impact of variable rate depends on the degree of delay.
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