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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Purpose and significance of Real Estate Acquisition Tax
 Štěpán, Martin ; Vybíral, Roman (advisor) ; Sejkora, Tomáš (referee)
Purpose and significance of Real Estate Acquisition Tax Abstract This thesis focuses on purpose and significance of real estate acquisition tax in Czech Republic. Its objective is to evaluate Czech legal regulation of real estate acquisition tax before it has been repealed as well as evaluating of causes and consequences of its repeal. Another objective is to outline possible options for taxation of property to the future. This thesis is divided into four chapters. In the first chapter there are defined basic tax concepts, analysis of Czech real estate acquisition tax before it has been repealed and also a brief historic evolution of this tax. Second chapter is focused on international comparison of taxation at first in general matters such as comparison of tax to GDP ratio, tax structure or size of a property taxes. Then thesis compares Czech legal regulation of real estate acquisition tax with legal regulation in two neighbouring states - Germany and Slovakia. Third chapter elaborates administrative cost of Czech real estate acquisition tax. It is divided into three parts. First being administrative costs of public sector, second is administrative costs of private sector and third part briefly analyse excessive tax burden. Fourth and last chapter elaborates on the basis of information from the previous...
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Ledenice. The probes to the history of the southbohemian townlet in middle ages and early modern times.
 KAMLACHOVÁ, Petra
This bachelor thesis deals with the written records referring to Ledenice and their owners from 1278 to 1611. It studies the transfers of property among the families of south Bohemia that means the alternation of authorities the local people were subordinate to. In the second plan there is indirectly reconstructed the everyday life of the citizens of Ledenice during the reporting period by means of the description of local natural conditions, which affect the economic production, by means of the building developement of the village which can also tell us many about the subsistence possibilities as well as increasing or dicreasing prestige of this locality. Last but not least the work deals with the granted privileges which can have the key impact on the citizens, making them more than plain villagers, but less than the townsmen. This bachelor thesis uses the interdisciplinary approach, primarily the combination of historical methods and archaeological informations which allow us to reconstruct the historical form of Ledenice and to make the rough concept of the local defunct castle. This significantly helped to reach the finish which was to bring the most complete knowledge about Ledenice in the reporting time.
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