• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 25
  • 4
  • 3
  • 3
  • 2
  • 2
  • 2
  • 1
  • 1
  • 1
  • Tagged with
  • 45
  • 45
  • 36
  • 25
  • 25
  • 17
  • 11
  • 11
  • 10
  • 10
  • 9
  • 8
  • 7
  • 7
  • 6
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
21

Daň z nemovitostí v ČR / Real Estate Tax in Czech Republic

Novák, Jan January 2012 (has links)
The diploma thesis is focused on real estate tax, the main emphasis is on the use of local coefficient at its maximum size. The aim is to identify the main reasons that motivate municipalities to set the highest possible rate. We are also trying to confirm the hypothesis that the local municipality with local coefficient 5 spend more money on roads and road transport than municipalities that did not set up local coefficient. The research was based on information from the years 2012 to 2010 and proved that the relationship between these variables does not exist.
22

Stanovení základu daně z nemovitostí v zemích OECD / Determination of the real estate tax base in OECD countries

Hájek, Petr January 2011 (has links)
The diploma thesis deals with the real estate tax in OECD countries. The aim of this thesis is to compare particular methods of the determination of the tax base. The detailed analysis will be made in eleven europaean countries including Czech republic. I will also focus on the tax rates and tax discount systems. Using various sources i have analyzed an actual situation in real estate taxation systems and deduced the positive and negative effects of each tax base approach. In the end of this thesis I will present a complete real estate tax system.
23

Fastighetstaxeringssystem : En jämförelse mellan det svenska och nederländska systemet

Wijesinghe, Jeff, Zetterquist, Anton January 2016 (has links)
Lantmäteriet har annonserat intresse av hur andra utvecklade länder organiserar och utför sin fastighetstaxering och det är på uppdrag av dem som detta arbete utförs. Syftet med arbetet har varit att förbättra det svenska fastighetstaxeringssystemet genom att förse Lantmäteriet med en jämförande bild av den nederländska motsvarigheten. I Sverige har ett centralt system skapats som bygger på att Skatteverket har som uppdrag att utföra fastighetstaxering för hela landet. Fastighetstaxeringen sker i tidsperioder av sex år med en förenklad fastighetstaxering det tredje året. I Nederländerna är det istället en decentraliserad organisation av fastighetstaxering. Det är kommunerna som utför hela processen. De har även en central översiktsmyndighet, Waarderingskamer, som kontrollerar och säkerställer att kvalitén på taxeringsvärdet håller en bra och jämn nivå över hela landet. I Nederländerna sker fastighetstaxering årligen. Studien har avgränsats till att endast jämföra småhus och bostadshyreshus. Två metoder har använts i studien. En komparativ metod där en jämförelse mellan befintliga beskrivningar av respektive lands fastighetstaxeringssystem utförts, samt en intervjumetod med kvalitativa grunder och av semi-strukturerad form. Den komparativa metoden har besvarat den första och något större frågan ur frågeställningarna. Intervjuerna har primärt besvarat de två senare frågorna ur frågeställningarna. I Sverige används två värderingsmodeller, en för småhus och en för bostadshyreshus. Nederländerna har en och samma modell för samtliga bostadsfastigheter, däremot har kommunerna större möjlighet att utforma sina värderingsmodeller. Kommunerna kan välja ut egna egenskaper i sina modeller, men vissa punkter måste finnas med för att modellen ska vara godkänd. I Sverige är taxeringsvärdet tillgängligt för allmänheten, medan i Nederländera är det endast ägaren av fastigheten som får reda på taxeringsvärdet. Där har Sverige ett försprång med sitt system. Transparens är sannolikt en viktig del i ett taxeringssystem och bidrar till att förtroendet för taxeringsvärdet förbättras. / The Swedish Mapping, Cadastral and Land Registration Authority, Lantmäteriet, is interested to see how other developed countries organizes and carry out their real estate property taxation. The study aims to improve the Swedish property tax system by providing Lantmäteriet with a comparative picture of the Dutch counterpart. Sweden has a system based on a national authority that has the mandate to carry out real estate valuation for the entire country. The assessed value is decided every sixth year, with a simplified assessment during the third year of the six year period. In the Netherlands, they have a decentralized organization of real estate assessment. The municipalities perform the entire process. They have a central authority, Waarderingskamer, which controls and ensures that the quality of the assessed value have a good and consistent level. The assessed value is decided every year. This study will only handle residential properties. The methods that are used are; a comparative method where the comparison between existing descriptions of each country's real estate property tax system is performed. This will answer one the first questions asked in the in the issue section. The other method that is used is interviews, it will be with qualitative grounds and will answer the second and third question of the issue section. In Sweden, there are two assessment models that is used, one for one-to-two family houses and one for residential apartments. As for The Netherlands, there is one model for all residential properties, although the municipalities are allowed to have different models for their assessments. It can differ from two municipalities in what characteristic that is used; however, there are some mandatory characteristics that they must apply to the model for it to be approved. In Sweden, the assessed value is available to the public, while in the Netherlands, only the owner of the property that can see the assessed value. Sweden has an advantage with this in its system, since transparency is likely an important part of a property tax system and helps to improve confidence. However, The Netherlands will soon go public with their assessed values.
24

Dopady hospodářské krize na hospodaření obcí / Impacts of economic crisis on the managing of communities

Kučerová, Lenka January 2011 (has links)
The thesis deals with effects of the economic crisis on the performance of two selected municipalities, Slaný and Smečno. There is analyzed the influence of crisis on the financial management of municipalities in 2008-2010. The thesis proposed ways communities can prevent a reduction in tax revenues and increase in current expenditures. Follow the determination whether these communities use these options. An integral part is the financial analysis that evaluates the financial health of both communities in 2008-2010.I focuses on the basic of indicators based on income and expenditure, as well as the debt and liquidity indicators. The work shows that the economic crisis has affected both municipalities. A noticeable drop in revenue was primarily in income taxes. On the contrary, stable sources of municipal budgets have become a value added tax, property tax and local taxes. Both municipalities have in times of economic crisis created sufficient financial resources and were able to easily pay their obligations. None of the municipalities is more indebted and their debt service gradually declined.
25

Daňové příjmy obcí v době hospodářské krize / Tax revenues of municipalities in time of economic crisis

Mácová, Lucie January 2011 (has links)
The diploma thesis is concerned with influence of current economic crisis on tax revenues of municipalities. The main goal of thesis is to analyze this crisis influence on tax revenues of municipalities in the Czech Republic and especial in two chosen municipalities. In the first part the revenues of municipalities are described, in the second part the analysis of impact of the crisis to Czech region and municipalities follows. The third chapter is about two chosen municipalities and it analyzes their tax revenues between 2008 and 2010. The last part analyzes the cash performance in two chosen municipalities in 2008 and 2009. I found out that tax revenues of Czech municipalities decreased in 2009 by 11,6%, it is 17,8 billion Czech Crowns. In 2010 total tax revenues increased by 4,6%. In Bechyně we can see the similar situation as in the Czech Republic. Tax revenues decreased by 13% in 2009, they increased then by only 3% in 2010. In Sudoměřice u Bechyně there is the situation surprisingly different. In 2009 tax revenues decreased only by 5,5%. In 2010 they increased by 12%. Two chosen municipalities overcame the crisis well, they did not have any existential problems and they were able to manage the bad economic situation and covered it from their resources.
26

Impact of the Federal Estate Tax on the LA Dodgers

Gose, Mark 01 January 2010 (has links)
This paper addresses the impact of the federal estate tax on a family-run business as well as the optimal estate planning techniques that can be implemented to ease the estate tax burden.
27

A Model for Optimal Interspousal Transfers in Estate Planning

Pulliam, Dale R. 12 1900 (has links)
The problem with which this study is concerned is that of determining the optimal transfer of property from a decedent to his surviving spouse. A secondary problem addressed is whether equity between common law states and community property states in the application of the estate tax provisions has been achieved through the allowance of the marital deduction. From this analysis decision criteria were developed to aid taxpayers and their advisors in determining optimal property transfers to a surviving spouse. Conclusions of the study were the following: (1) The primary concern when formulating an estate plan should be to determine whether any property should be transferred to the surviving spouse. The literature has stressed qualifying transfers for the marital deduction while giving minimal consideration to the wisdom of doing so. This study indicates that in a majority of estates optimal results are obtained by making no transfers to the surviving spouse. (2) Relative after-tax rates of return of the surviving spouse and other beneficiaries are the most important factors in determining optimal transfers to the spouse. This again conflicts with the literature which has emphasized relative estate sizes as the dominant factor. (3) Rates of inflation have minimal influence in determining the size of the optimal transfer. (4) Citizens of common law states are generally favored as opposed to citizens of community property states in the application of the estate tax laws. Citizens of these states have more flexibility in. planning transfers to beneficiaries and may generally do so at a lower tax cost through use of the marital deduction.
28

Daň z nemovitostí v příjmech územních samospráv / Property tax revenue in local governments

TRUHLÁŘOVÁ, Dagmar January 2010 (has links)
This thesis deals with the property tax revenue in local governments, the progress of revenues from this tax in the Czech Republic, the evaluation of the current state and comparison with selected European countries. The aim of this thesis is the evaluation of present progress, current state and outlined potential perspectives of the property tax revenues of municipalities in the Czech Republic. The partial objective of this thesis is comparing the current state with the progress of the EU countries and using of this comparison to suggest possible trends of local government revenue.
29

Análise da distribuição espacial da arrecadação do imposto predial territorial urbano em Goiânia-GO (2010-2014) / Analysis of the space distribution of the collection the municipal real estate in Goiânia-Go (2010-2014)

Aragão , Ana Luísa Santana 18 March 2016 (has links)
Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2017-02-23T10:47:16Z No. of bitstreams: 2 Dissertação - Ana Luísa Santana Aragão - 2016.pdf: 4516429 bytes, checksum: 4468c81beeb97de21c23133863d6a2ce (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2017-02-23T10:47:41Z (GMT) No. of bitstreams: 2 Dissertação - Ana Luísa Santana Aragão - 2016.pdf: 4516429 bytes, checksum: 4468c81beeb97de21c23133863d6a2ce (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-02-23T10:47:41Z (GMT). No. of bitstreams: 2 Dissertação - Ana Luísa Santana Aragão - 2016.pdf: 4516429 bytes, checksum: 4468c81beeb97de21c23133863d6a2ce (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-03-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / One of the ways to understand the process of organization of the urban space is to analyze the real estate revenues as the Municipal Real Estate Tax known in Brazil as IPTU. This tax beyond serving for urban maintenance, accomplishes extra fiscal functions which refer to tax justice search. The extra fiscal attributes are related to the social function of the urban property, aspects of tax distribuition, income distribuition etc. The IPTU, revenue of high visibility, does not always have its collection proportional to the needs of urban maintenance of the municipalities and not always accomplish its social function. It happens for administrative incapacity, wide variability in local legislations as the collection criteria or absence of instruments, as the Plant of Generic Values and real estate register, which are basis for an efficient collection by the townships. This work aims to analyze the spatial distribution of the IPTU collection in the municipality of Goiânia between 2010 and 2014, to understand the process of urban space organization. The first chapter presents an discussion about space, showing how this category can contribute for the analysis which refer to the use and regulation of the urban land. The work also presents an overview of the municipal revenues in Brazil as well the collection and distribution differently of the IPTU in the Brazilian municipalities. The collection of IPTU, in Brazil, is presented heterogeneously by the mode of collection and consequently impacts on the revenues of the municipalities. One of the problems linked to the low collection is related to the outdating of the Plant of Generic Values and real estate register. The organization and the production of space involve essential agents to understand how Goiânia developed itself and, in this scope of discussion, the second chapter point the agents which interfered in the process of occupation in the capital. For the comprehension of the relation between land market and habitation process in the current municipal legislation, we analyze laws and municipal decrees based on the Master Plan of Goiânia. The history of the collection of IPTU in Goiânia, in the opening of the third chapter, shows this history may reflect the advances and regresses of the urban policy in the capital considering, as an example that the tax progressivity appears in the municipal legislation of 1964. We approached laws and decrees related to the IPTU of the capital for this investigation. The data for the analysis of the evolution of the collection of IPTU between 2010 and 2014 were available by the Agency of Finances of Goiânia (Sefin). We found that the IPTU collection could be optimized if the real estate plant of values were updated yearly based in a real estate register equivalent to the current reality of the cadastral unit. Also we found that the mode of collection of the tax in Goiânia little favors the tax justice in view of the differences between the fiscal zones, between the neighborhoods which compose them and between the cadastral units of the same neighborhood. / Um dos caminhos para se compreender o processo de organização do espaço urbano é analisar os tributos imobiliários, como o Imposto Predial Territorial Urbano (IPTU). Isso porque esse imposto, além de servir para a manutenção da máquina urbana, cumpre funções extrafiscais que se referem à busca da equidade fiscal. Os atributos extrafiscais estão relacionados à função social da propriedade urbana, aos aspectos distributivos do imposto, à distribuição de renda etc. O IPTU, imposto de alta visibilidade, nem sempre tem sua arrecadação proporcional às necessidades de manutenção urbana dos municípios e nem sempre cumpre sua função social. Isso ocorre por incapacidade administrativa, pela ampla variabilidade nas legislações locais quanto aos critérios de arrecadação ou pela ausência de instrumentos, como planta genérica de valores e cadastro imobiliário, que são suporte para uma arrecadação eficiente por parte das prefeituras. Este trabalho analisa a distribuição espacial da arrecadação do IPTU em Goiânia entre 2010 e 2014 para compreender o processo de organização do espaço urbano. O primeiro capítulo apresenta uma discussão sobre o espaço, evidenciando como essa categoria pode contribuir para análises referentes ao uso e à regulação do solo urbano. Traz, ainda, um panorama das finanças municipais no Brasil bem como da arrecadação e da distribuição do IPTU nos municípios brasileiros. A arrecadação do IPTU, no Brasil, apresenta-se, de modo heterogêneo, na forma de cobrança e consequentemente impacta diferentemente nas receitas dos municípios. Um dos problemas ligados à baixa arrecadação está relacionado à desatualização da planta genérica de valores e do cadastro imobiliário. A organização e a produção do espaço envolvem agentes essenciais para se compreender como Goiânia foi se desenvolvendo e, nesse âmbito de discussão, o segundo capítulo aponta os agentes que interferiram no processo de ocupação na capital. Para a compreensão da relação entre o mercado de terras e o processo de habitação na legislação municipal atual, procede-se à análise documental de leis e decretos municipais com base no Plano Diretor de Goiânia. A história da arrecadação do IPTU em Goiânia, na abertura do terceiro capítulo, mostra que essa história pode refletir os avanços e retrocessos da política urbana na capital, considerando-se, por exemplo, que a progressividade fiscal já aparece na legislação municipal de 1964. Para a investigação, abordaram-se todas as leis e decretos relacionados ao IPTU da capital. Os dados para a análise da evolução da arrecadação do IPTU entre 2010 e 2014 foram disponibilizados pela Secretaria de Finanças de Goiânia (Sefin). Constatou-se que a arrecadação do IPTU poderia ser otimizada se a planta de valores imobiliários fosse atualizada anualmente com base em um cadastro imobiliário equivalente à realidade atual da unidade cadastral, e que a forma de cobrança do imposto em Goiânia pouco favorece a equidade fiscal tendo em vista a heterogeneidade entre as zonas fiscais, entre os bairros que as compõem e entre as unidades cadastrais de um mesmo bairro.
30

Využití map pro zobrazení koeficientu daně z nemovitostí / The use of maps to depict real estate tax coefficient

Eretová, Veronika January 2011 (has links)
The thesis "The use of maps to depict real estate tax coefficient" deals with maps as an alternative instrument of depicting data and information. Its objective is to demonstrate maps as a possible and appropriate tool to present information on management of municipalities. At first, the thesis is focused on creation of maps and their advantages of the depiction of information. The second part of the thesis deals with the importance of decentralization of government and the sense of municipalities. The thesis also debates income of municipalities, especially the real estate tax and its local coefficient, which is an important component of financial independence of municipalities. The thesis also examines the influence of depicting information in maps on the transparency of public finance. Finally, the use of maps is presented on two examples -- depiction of municipalities applying local real estate tax coefficient and testing the theory of yard stick competition by depicting information of neighbouring municipalities applying local real estate tax coefficient.

Page generated in 0.0734 seconds