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Real- Estate Taxation de lege ferenda
Krejčí, Hanuš ; Boháč, Radim (referee)
The thesis presents a brand new concept of recurrent real estate tax in the Czech Republic. The object of the tax is designed to be exclusively land and apartments and non-residential premises. Buildings or any other aboveground or underground structures are not the object of taxation. Unlike buildings, land and apartments and non-residential premises can be appraised with sufficient accuracy only considering their quantity and location, hence by simply multiplying their areas and unit prices common in a given place and time. Consequently, the real estate tax can be designed on an ad valorem basis in order to differentiate between the tax liability of most lucrative, less lucrative and least lucrative property owners. As a result, tax collection can be substantially increased and a still marginal local tax can become a significant source of funds to the state treasury. At the same time, the increased recurrent tax on immovable property allows to abolish the economically questionable one-off tax in the Czech Republic, which is nowadays levied on the transfer of immovable property. The land tax is imposed on all land in the territory of the Country, with the exception of land built by apartment buildings and land used exclusively with them. The tax on apartments and non- residential premises falls on the...
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Real- Estate Taxation de lege ferenda
Krejčí, Hanuš ; Boháč, Radim (referee)
The thesis presents a brand new concept of recurrent real estate tax in the Czech Republic. The object of the tax is designed to be exclusively land and apartments and non-residential premises. Buildings or any other aboveground or underground structures are not the object of taxation. Unlike buildings, land and apartments and non-residential premises can be appraised with sufficient accuracy only considering their quantity and location, hence by simply multiplying their areas and unit prices common in a given place and time. Consequently, the real estate tax can be designed on an ad valorem basis in order to differentiate between the tax liability of most lucrative, less lucrative and least lucrative property owners. As a result, tax collection can be substantially increased and a still marginal local tax can become a significant source of funds to the state treasury. At the same time, the increased recurrent tax on immovable property allows to abolish the economically questionable one-off tax in the Czech Republic, which is nowadays levied on the transfer of immovable property. The land tax is imposed on all land in the territory of the Country, with the exception of land built by apartment buildings and land used exclusively with them. The tax on apartments and non- residential premises falls on the...
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Real- Estate Taxation de lege ferenda
Krejčí, Hanuš ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
The thesis presents a brand new concept of recurrent real estate tax in the Czech Republic. The object of the tax is designed to be exclusively land and apartments and non-residential premises. Buildings or any other aboveground or underground structures are not the object of taxation. Unlike buildings, land and apartments and non-residential premises can be appraised with sufficient accuracy only considering their quantity and location, hence by simply multiplying their areas and unit prices common in a given place and time. Consequently, the real estate tax can be designed on an ad valorem basis in order to differentiate between the tax liability of most lucrative, less lucrative and least lucrative property owners. As a result, tax collection can be substantially increased and a still marginal local tax can become a significant source of funds to the state treasury. At the same time, the increased recurrent tax on immovable property allows to abolish the economically questionable one-off tax in the Czech Republic, which is nowadays levied on the transfer of immovable property. The land tax is imposed on all land in the territory of the Country, with the exception of land built by apartment buildings and land used exclusively with them. The tax on apartments and non- residential premises falls on the...
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Land cover changes and agriculture land take after the Slapy Dam construction in a model area
Bresťák, Martin ; Chuman, Tomáš (advisor) ; Zýka, Vladimír (referee)
The study deals with the evaluation of land cover changes and analyses agriculture land take after the Slapy Dam construction in a model area. It contains research about land cover changes and its driving forces, about land cover changes after the dam constructions in the world and in Czechia as well. Land cover changes and landscape structure changes are analysed in the practical part of the study using aerial photographs from 50s' and using data from RÚIAN (Registry of Territorial Identification, Addresses and Real Estate) database, which was corrected by latest available aerial photograph from ČÚZK (State Administration of Land Surveying and Cadastre, 2017), and impact of these changes on agriculture land was evaluated in this study. BPEJ (Valuated Soil Ecological Unit - the basic mapping and evaluation unit of the soil system) data are used in the thesis to evaluate the qualitative changes of agricultural land.
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EVALUATION OF AGRICULTURAL LAND LOSSES IN THE CZECH REPUBLIC AFTER 1990
Šaffová, Michaela ; Štych, Přemysl (advisor) ; Holman, Lukáš (referee)
The work is focused to evalution of trends in the decline of agriculture land in the Czech Republic in the period 1990 - 2012 using data from CORINE Land Cover database. Assessment agriculture land decrease was done in terms of the total area of land occupation and in terms evalution of Agricultural land resources quality decrease on based on the soil protection classes available from VÚMOP SOWAC-GIS geoportal. Another objective was to find out whether Agricultural land resources losses are related to the physical geographic and socio-economic characteristics of the surveyed territories (districts). In the period 1990 - 2012 was seize 45,135.44 ha of agricultural land in Czech Republic which 38,324.42 ha of land could be assigned to the category of Agricultural land resources soil protection. It has been prove that the dynamics of agricultural land occupation are steadily increasing. In addition it was confirmed that the most valuable agricultural land from protection categories 1 and 2 was a lot occupation. The participation of these protection classes was 44.14 % over the whole monitored period. Most of the agricultural land was transformed into a rosy type of development (83.41 %). The biggest occupation of agricultural land was recorded in districts of large cities and their backgrounds...
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