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National Repository of Grey Literature 2 records found  Search took 0.02 seconds. 
Economic aspects of tax procedure for all taxes
 Koňaková, Veronika ; Francírek, František (advisor) ; Vančurová, Alena (referee)
Indirect administrative costs associated with tax assessment and its proceedings are too high and the whole process is inefficient. During the tax procedure both primary documents and proper evidence are handled inefficiently which makes the tax system unnecessarily costly. In order to examine economic properties of the tax procedure in practice I used questionnaires and archive research. In order to store a quality outputs, in the form of properly assessed taxes in the shortest possible time, it is necessary to process the input data in the most efficient way possible. In my thesis, I propose austerity measures which will increase tax efficiency. Only good information system and a complete, clear systematic archiving of all transaction can guarantee productive work with low costs. Only those tax consultants or accountants who have complete documentation have a control mechanisms which allows them to offer high quality services which ultimately makes the whole tax system more efficient.
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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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