Thesis (doctoral)--Universität Breslau, 1913. / Vita. Includes bibliographical references (p. [vii]-x).

The transformation of urban space is determined by the social and economic relations in every mode of production. Under the condition of capitalist accumulation, the transformation of squatter areas is a significant debate. Therefore, the transformation of squatter areas should be analyzed in respect to the rent and the rent distribution by considering structure and agency relationship. In order to understand the rent distribution, political interest groups and capitalist power holders should be scrutinized. In other words, this thesis has focused the transformation of squatter areas in the capitalist production relations. Urban space is the most significant field in which the neoliberal policies are embedded. In the squatter areas, various urban transformation processes have realized post 1980. Two basic legal regulations constitute the frame of these transformation models. These are Law Numbered 2981 which entails the improvement plans and the 73th article of Law Numbered 5393 which facilitates the urban renewal projects. The basic motivation of the thesis is to indicate the differences between the development rights given to squatter owners in the transformed areas in accordance with these laws. After the discussion of urban transformation in terms of rent and property concepts, different transformation areas implemented in Ankara-Mamak District are analyzed comparatively. Then, difference of the development rights of squatter owners in urban renewal projects is indicated by considering the transformation process in Ilker Neighborhood.

abstract: In the studies of public space redevelopment, property ownership has been a central field that attracts scholars’ attention. However, the term “privatization” is usually used as a stand-in for a more general process of exclusion without an examination of the nature of property itself. While taking the universality of law for granted, few studies show how that universality is built out of particular spaces and particular times, and thus hardly explain the existence of counterexamples. This dissertation argues that the counterexamples and theoretical inconsistencies are a theoretical gap in current public space privatization studies; this gap is created by the metaphorical understanding of public space ownership. This dissertation comprehensively answers how property transfer shapes the production of public space. It emphasizes the significance of social and historical contexts in understanding the meaning of property ownership. It follows the theoretical framework of Lefebvre and Pierson as well as Lefebvre’s methodology of spatial dialectic. The case in this dissertation is the history of Patriots Park, Phoenix, Arizona from 1976 to 2007. Public records, archives and governmental plans, historical newspapers and online essays, second-hand interviews, speech transcripts and transcripts of interviews are four main sources of this dissertation. This dissertation develops a new framework to understand the meaning of public space ownership through both the initial construction of planning ideology and the spatial evolution through practice and perception, which can more comprehensively and consistently interpret the different outcomes of different public space property transfer. / Dissertation/Thesis / Doctoral Dissertation Public Administration and Policy 2017

Comparison of regulation of property transfer tax and the tax on the acquisition of immovable property This diploma thesis is devoted to comparison of real estate transfer tax based in act n. 357/1992 Sb. and tax on the acquisition of immovable property based in statutory measure of Senate n. 340/2013 Sb. This legal act of Senate was enacted due to the recodification of private law in Czech republic in 2014. Thesis is based on comparation of particular tax elements and specific legal provisions. The aim is to identify the reasons for these changes, check the possibility of applying historical judgments on new regulation and consider the legislation in terms of de lege ferenda. The work contains only substantive part of legislation. The first chapter deals with general introduction to tax theory. It defines the term tax, its properties and tax elements. This chapter also displays tax system. The second chapter is devoted to a general description of both taxes and the fundamental reasons for adopting the new regulation. It also discusses new institutes of the new Civil Code, for which it was necessary to adopt new legislation. Speculates also about the form of a statutory measure of the Senate codification. The third chapter is dedicated to the comparison of the specific statutory provisions contained...

Univ., Diss.-2003--Würzburg, 2002.

The aim of this thesis is to analyze current legislature regarding property deposits in terms of taxation and accountancy. The first part of this thesis (Chapters 1 - 4) gives general information regarding commercial companies, company capital, various types of deposits and their valuation. The next chapter concentrates on tax obligations that may arise due to deposits into companies - real estate transfer tax, income tax, value added tax. The sixth chapter describes the problem of accounting for contributions, including practical examples. Chapters 7 -9 list proposed and already approved changes in the statutory tax on the transfer of real estate. Great attention is paid to the legislature of companies' exemption from real estate transfer tax (in cases when given conditions are met) which has been in effect since 1993 and which will expire 31st December 2014 (or 2013). Based on data from the Tax Office for the South Bohemian Region, Territorial offices in Český Krumlov from the years 2000 - 2011 and from the data of the Ministry of Finance of the Czech Republic, it was estimated how repealed exemption may be reflected in the annual revenue of the state budget. In conclusion, the paper outlines the conditions for further development and the impact of new legislation on companies and their associates.

The aim of diploma thesis is to guarantee all requirements, which are necessary for providing a correct service of tax advisory. The main aim is devided into three parcial aims: description of development proces, analysis of related tax issues and to provide a development trends estimation. Methods used in this paper are recherche of related sources, interview with overal 13 consultants, analysis and folowing synthesis of reached knowledge. In comparison with another papers on similar topic, this text puts accent on practical aspects of development company taxation. Because of more precise understanding of commented issues, thesis provides chronological structure instead of classic thematical structure, used in most of similar papers. Thesis accomplished all the established objectives so it is efficient educational instrument mainly for a bookkeeperes and tax advisors, who needs to gain a knowledge of development as such, and it´s taxation.

Diploma thesis is focused on the comparison of the tax burden on residential property owner in the Czech Republic and in selected European countries. The content of this thesis is a comprehensive review of taxes relating to real estate in our country, their detailed analysis and subsequent comparison with the situation of selected countries. The possible future development of property taxation in the Czech Republic is predicted in conclusion.

The thesis is focused on the simulation of the tax burden in the real estate business. The first part is devoted to the theory that describes the various taxes associated with this trade and their evolution. In the second part is simulated evolution of the tax burden and the tax burden is calculated for the year 2013 from the perspective of the seller, the buyer or tenant. This calculation is then divided according to whether the seller, buyer or lessor natural person, legal person or self-employed. At the end of the work are given further opportunities to acquire property and related taxes.