The diploma thesis describes one of fiscal powers of municipality, the possibility use local coefficient. In addition to local coefficient, the work deals with a coefficient of 1.5. It focuses on the development of the local coefficient from 2009 to 2012. This thesis is focused on monitoring number of municipalities, which this local coefficient has. The conclusion is that the local coefficient uses only a small number of municipalities. The work is focused on the size of the local coefficients. The research shows that the local coefficient has many changes. Municipalities coefficient introduced or canceled and re-introduced, they also change the size. Less than half of the municipalities which have introduced local coefficient in the first year of potential introduction, the coefficient left unchanged throughout the period. The thesis also mentioned information for the year 2013.

The subject of the diploma thesis is a characteristic of elements of tax autonomy and their following analysis executed in municipalities of Kladno district. Description of elements of tax autonomy of mentioned municipalities by law number 338/1992 Coll., about tax on real estates and by law number 565/1990 Coll., about local charges is included in theoretical section of the diploma thesis. The signifikance of the elements of tax autonomy consists in the fact that through them can the municipalities increase their tax incomes and therefore their financial independence from the state. In the practical part of the diploma thesis is analysed the rate of utilization of these elements in municipalities of Kladno district and also there are deduced the aspects which influence it. In the last part of the diploma thesis the established rate of utilization of the elements of tax autonomy in municipalities of Kladno district are being compared with the national average. Performed analysis shows that the rate of utilization of local coefficient is (in contrast with the rate of utilization of the coefficient 1,5 and alteration of correctional coefficient in Kladno district) higher then the national average. From the viewpoint of local charges was found that overall collection of local charges in Kladno district since the year 2007 decreased, while the national collection of local charges increased. Increase of collections, compared to the year 2007, was in Kladno district recorded only local charges for waste, dogs and accommodation capacity.

Cílem diplomové práce je přehledné srovnání právních úprav daně nemovitostí ve vybraných státech EU. Jedná se o rozsáhlejší práci s 86-ti stranami vlastního textu. Kromě úvodu a závěru má práce tři kapitoly: I. Česká právní úprava, II. Německá právní úprava, III. Daň z nemovitostí ve vybraných státech EU. První dvě kapitoly podrobně popisují právní úpravy v České republice a Spolkové republice Německo. Třetí kapitola obsahuje přehlednou tabulku srovnání daně z nemovitostí celkem 15-ti vyspělých evropských ekonomik, kdy u každého státu je popsáno označení daně, předmět/subjekt daně, je zde uveden základ pro vyměření daně, sazby a výpočet daně a v neposlední řadě je uvedeno komu přísluší daňová pravomoc. Práce je zakončena podrobným závěrem, který shrnuje českou a německou právní úpravu, zejména obsahuje část analyzující odlišné prvky zdanění nemovitostí, z kterých jsou vyzdvihnuty možné inspirace pro českou legislativu. Práce obsahuje přehled použité literatury a to jak české tak i zahraniční.

This thesis deals with the progress of property taxation in the Czech Republic and Slovakia. The main objective of this paper is the analysis of property taxes in these countries since year 2000 till now. The thesis is divided into several parts, which deal with legislative changes in property taxes (transfer taxes, road tax and real estate tax) in the Czech republic and in Slovakia to reflect these changes to the collection of property taxes. Next part of the thesis is a comparison of legislative changes between both countries and a comparison of collection of property taxes in the Czech republic and Slovakia to the average of OECD countries. The conclusion of the thesis includes the analysis of the influence of some macroeconomic indicators to collection of property taxes.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-12-12T15:56:12Z No. of bitstreams: 1 César Finger Fiorio_.pdf: 1440819 bytes, checksum: c2343d47f785e9f822af2a470cd9923d (MD5) / Made available in DSpace on 2018-12-12T15:56:12Z (GMT). No. of bitstreams: 1 César Finger Fiorio_.pdf: 1440819 bytes, checksum: c2343d47f785e9f822af2a470cd9923d (MD5) Previous issue date: 2018-09-24 / Nenhuma / Diante do atual cenário imobiliário, o progresso sustentável tem se apresentado como alternativa para a diferenciação dos empreendimentos frente ao mercado de imóveis. Ainda, de modo a promover a preservação ambiental, as isenções fiscais para imóveis sustentáveis têm se apresentado como proposta para abatimento de parte das tributações imobiliárias. Por objetivo, este trabalho busca desenvolver um modelo avaliatório de apartamentos para uma cidade de pequeno porte inserindo variáveis sustentáveis. Além disso, este modelo servirá de base para análise dos valores de mercado sobre as avaliações imobiliárias realizadas pela prefeitura municipal e de suas devidas arrecadações tributárias. Com este intuito, a Engenharia de Avaliações utiliza-se da metodologia científica de pesquisa e caracteriza-se como ferramenta indispensável para o avaliador, orientando-o na escolha das informações de interesse, na forma de coleta, análise e tratamento de dados. Para a obtenção dos resultados, requerem-se um planejamento prévio, levantamento bibliográfico, delimitação da área de mercado a ser explorada, definição das variáveis significativas para o modelo, obtenção de uma amostra confiável e tratamento científico por inferência estatística. O estudo indica que os apartamentos tratados ainda carecem da utilização de recursos sustentáveis em sua construção, e como justificativa, os investidores alegam que o custo de implantação é inviável para os padrões locais. Embora, as edificações que fazem o uso destas alternativas apontem maior valor venal, elas agregam benefícios econômicos e elevam a qualidade de vida de seus usuários. Ademais, com relação à arrecadação de alíquotas imobiliárias, existe uma ampla defasagem nos valores venais apresentados pelos órgãos públicos em suas avaliações contrapondo-se aos do modelo estatístico desenvolvido, e consequentemente, geram-se prejuízos econômicos a sociedade e desvaloriza a justiça social. / Faced with the current real estate scenario, the sustainable progress has been presented as an alternative for the differentiation of developments in the real estate market. Also, to promote environmental preservation, tax exemptions for sustainable properties have been proposed as a proposal to reduce part of real estate taxes. The objective of this work is to develop an appraisal model of apartments for a small city by inserting sustainable variables. In addition, this model will serve as a basis for analyzing the market values of the real estate valuations carried out by the municipal government and its due tax collections. For this purpose, the real estate appraisal uses the scientific methodology of research and is characterized as an indispensable tool for the evaluator, guiding it in the choice of information of interest, in the form of data collection, analysis and treatment. To obtain the results, it is required a previous planning, bibliographic survey, delimitation of the market area to be explored, definition of significant variables for the model, obtaining a reliable sample and scientific treatment by statistical inference. The study indicates that treated apartments still lack the use of sustainable resources in their construction, and as justification, investors claim that the cost of implementation is infeasible to local standards. Although the buildings that make use of these alternatives point to higher market value, they add economic benefits and raise the quality of life of their users. In addition, with respect to the collection of real estate rates, there is a wide gap in the venal values presented by the public agencies in their evaluations, in opposition to those of the developed statistical model, and consequently, economic losses are generated in society and devalues social justice.

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.

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.

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.

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.

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.