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Tax Implications for Real Estate Owners
Semerád, Pavel ; Hejduková, Amálie (referee) ; Vítková, Eva (advisor)
The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
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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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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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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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Tax Implications for Real Estate Owners
Semerád, Pavel ; Hejduková, Amálie (referee) ; Vítková, Eva (advisor)
The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
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The current legislation and future development of transfer taxes in the Czech Republic
Jarošová, Jana ; Slintáková, Barbora (advisor) ; Doležalová, Ivana (referee)
This diploma thesis focuses on the analysis of the effectiveness of transfer taxes in the period 2006 to 2010 in the Czech Republic. The first part of this thesis describes the historical development and the basic characteristics of transfer taxes in the Czech Republic and analyzes in details the current legislation. The second part deals with the analysis of the effectiveness of transfer taxes, i.e. measurement of the administrative costs of taxation and their subsequent comparison with revenues. The measurement of the administrative costs is used by the method called WTE staff. On the base of the measurement is done the conclusion about the administrative costs of taxation and about efficiency of transfer taxes in the tax system of the Czech Republic. The third part discusses on plans for future development in this area of transfer taxes in the Czech Republic.
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