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.

The diploma thesis deals with the problem of measurement costs of taxation. The purpose of the thesis is to identify these costs and to calculate them in the selected company. Subsequently, partial measures leading to their optimization are proposed. Proposals are evaluated for their feasibility in practice.

The thesis is focused on finding administrative costs of the selected public spending program - the Operational Programme Education for Competitiveness. The work presents the theory of public expenditure, public spending projects and administrative costs to the extent required. There is also described the Operational Programme Education for Competitiveness itself. The core is in the analysis of administrative costs for the three types of projects, the administrative burden is watched in the selected projects at various levels of implementation structure. The values observed are compared, evaluated and commented. The problematic areas are formulated pursuant to the observed data. To determine the necessary data has been used a questionnaire survey.

In this dipoma is priced selected lend and administrative costs by pricing regulation and market price, which is performed by a professional estimate using the comparsion (comparative) method. A case study is considered prices of land in connection with changes in the landscape plan and implementation strategy for rural development. It was also evaluated the degree to which the emergence of zoning and development of services and facilities in rural areas affects the amount of land prices.