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Simulations of the Tax Burden Development in the Real Estate Business
Matějková, Jana ; Vaňková, Lucie (referee) ; Vítková, Eva (advisor)
The thesis is focused on the simulation of the tax burden in the real estate business. The first part is devoted to the theory that describes the various taxes associated with this trade and their evolution. In the second part is simulated evolution of the tax burden and the tax burden is calculated for the year 2013 from the perspective of the seller, the buyer or tenant. This calculation is then divided according to whether the seller, buyer or lessor natural person, legal person or self-employed. At the end of the work are given further opportunities to acquire property and related taxes.
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Development company taxation
Kašpar, Jan ; Francírek, František (advisor) ; Zídková, Hana (referee)
The aim of diploma thesis is to guarantee all requirements, which are necessary for providing a correct service of tax advisory. The main aim is devided into three parcial aims: description of development proces, analysis of related tax issues and to provide a development trends estimation. Methods used in this paper are recherche of related sources, interview with overal 13 consultants, analysis and folowing synthesis of reached knowledge. In comparison with another papers on similar topic, this text puts accent on practical aspects of development company taxation. Because of more precise understanding of commented issues, thesis provides chronological structure instead of classic thematical structure, used in most of similar papers. Thesis accomplished all the established objectives so it is efficient educational instrument mainly for a bookkeeperes and tax advisors, who needs to gain a knowledge of development as such, and it´s taxation.
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Comparison of regulation of property transfer tax and the tax on the acquisition of immovable property
Jirásek, Tomáš ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Comparison of regulation of property transfer tax and the tax on the acquisition of immovable property This diploma thesis is devoted to comparison of real estate transfer tax based in act n. 357/1992 Sb. and tax on the acquisition of immovable property based in statutory measure of Senate n. 340/2013 Sb. This legal act of Senate was enacted due to the recodification of private law in Czech republic in 2014. Thesis is based on comparation of particular tax elements and specific legal provisions. The aim is to identify the reasons for these changes, check the possibility of applying historical judgments on new regulation and consider the legislation in terms of de lege ferenda. The work contains only substantive part of legislation. The first chapter deals with general introduction to tax theory. It defines the term tax, its properties and tax elements. This chapter also displays tax system. The second chapter is devoted to a general description of both taxes and the fundamental reasons for adopting the new regulation. It also discusses new institutes of the new Civil Code, for which it was necessary to adopt new legislation. Speculates also about the form of a statutory measure of the Senate codification. The third chapter is dedicated to the comparison of the specific statutory provisions contained...
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Simulations of the Tax Burden Development in the Real Estate Business
Matějková, Jana ; Vaňková, Lucie (referee) ; Vítková, Eva (advisor)
The thesis is focused on the simulation of the tax burden in the real estate business. The first part is devoted to the theory that describes the various taxes associated with this trade and their evolution. In the second part is simulated evolution of the tax burden and the tax burden is calculated for the year 2013 from the perspective of the seller, the buyer or tenant. This calculation is then divided according to whether the seller, buyer or lessor natural person, legal person or self-employed. At the end of the work are given further opportunities to acquire property and related taxes.
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Contribution in the company in terms of accounting and tax
PAULUSOVÁ, Miluše
The aim of this thesis is to analyze current legislature regarding property deposits in terms of taxation and accountancy. The first part of this thesis (Chapters 1 - 4) gives general information regarding commercial companies, company capital, various types of deposits and their valuation. The next chapter concentrates on tax obligations that may arise due to deposits into companies - real estate transfer tax, income tax, value added tax. The sixth chapter describes the problem of accounting for contributions, including practical examples. Chapters 7 -9 list proposed and already approved changes in the statutory tax on the transfer of real estate. Great attention is paid to the legislature of companies' exemption from real estate transfer tax (in cases when given conditions are met) which has been in effect since 1993 and which will expire 31st December 2014 (or 2013). Based on data from the Tax Office for the South Bohemian Region, Territorial offices in Český Krumlov from the years 2000 - 2011 and from the data of the Ministry of Finance of the Czech Republic, it was estimated how repealed exemption may be reflected in the annual revenue of the state budget. In conclusion, the paper outlines the conditions for further development and the impact of new legislation on companies and their associates.
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Real estate transfer tax on contributions to the companies
PAULUSOVÁ, Miluše
The aim of this bachelor thesis is to analyze law and taxation problematics re. property transfers/deposits in business corporations. Chapter one concentrates on description of various types of business corporations and compares their obligations and methods of obtaining and forming their primary capital. Chapters two and three describe changes in amounts of primary capital and various ways of depositing/investing by company partners. Next chapter concentrates on solving the problematics of property transfer tax issues. Chapter five describes various deposit/investment options and looks at solutions of their taxation. The conclusion analyzes the impact of property tax-repeal the exemption on the state budget.
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