The thesis analyses the real estate tax in the municipalities of Řevnice, Lety, Dobřichovice, Čisovice and Všenory during the period 2009 -- 2011. It focuses on the legal powers by which the municipalities may affect the amount of property tax revenue and the extent of their application. Moreover, there is an analysis evaluating the possibility of gaining an additional income from the property tax, in order to offset the deficit caused by the financial or economic crisis. The thesis is divided into four chapters. In the first chapter, there are listed the characteristics of income municipalities, the second chapter is devoted to property tax with an emphasis on the legislative framework; in the third chapter, there is an analysis of property tax revenue in the above listed municipalities, and the final chapter presents and summarizes the analysis results.

Baigiamojo darbo tikslas – pateikti ir pagrįsti optimalios nekilnojamojo turto apmokestinimo sistemos rodiklius. Tam tikslui buvo atlikta nekilnojamojo turto apmokestinimo sistemų analizė, pagrįstas mokesčio būtinumas, naudingumas ir efektyvumas. Modeliuojant skirtingas rinkas nustatyti esminiai mokesčių tarifų skirtumai. Advalorinėse sistemose dažniausiai taikomas 1 % tarifas. Sistemose nuo ploto naudojamas keturių zonų apmokestinimas aštuoniais tarifais. Apmokestinimo sistema yra efektyvi, jeigu generuojamos pajamos sudaro daugiau nei: 0,5 % BVP, 2 % visų mokesčių pajamų, 25 % savivaldybių mokesčių pajamų. Be to, ryšys tarp minėtų rodiklių privalo būti stiprus. Nekilnojamojo turto apmokestinimo modelis turi būti pasirenkamas atsižvelgiant į mokesčių mokėtojų disponuojamas pajamas, turto vertę, apmokestinimo teritoriją. / The main purpose of this work is to reveal performance of the optimal real estate taxation system. To this end was made of real property taxation systems analysis, based on the necessity of tax, utility and efficiency. Modeling the different markets of the essential differences between the tax rates. Ad valorem systems is largely restricted to 1% rate. Systems from the area used for taxation of eight four-zone rates. The taxation system is an effective, if generated revenues of more than 0,5% of GDP, 2% of the total tax revenue, 25% of municipal tax revenues. In addition, the relationship between these variables must be strong. Real estate tax model should be chosen according to the tax payers' disposable income, value of the property tax area.

The aim of this theses is analysis of accounting`s conditions and links to tax law, the needs and requirements of accounting in civil associations. For the implementation of the chosen problem into practice was selected civic association OS Stavba ČR. The work focuses on legislative conditions in areas of tax, i.e.. income tax, value added tax, road-traffic tax, real estate tax and gift, inheritance and real estate-tranfer tax. Each tax was analyzed in three views to make them well-arranged: view of the law, the accounting and the practice. The most attention in the practical part of this work is paid to the corporate income tax. Because legislation governing this tax is the most complicated and is therefore placed emphasis on requirements to process background papers and is the most different for organisations involved in the non-profit activities.

This masters thesis focuses on real estate taxation in the Czech Republic and Great Britain. The theoretical part of this thesis presents the tax system in both countries as well as basic information about property taxes and the system of taxation of property. The practical part of this thesis consists mainly of model examples of taxation of real estate intended for housing and real estate with commercial use. Part of this work is also aimed at comparing the tax burden. The comparison of taxes on property in both countries is made by comparing taxes on property with GDP and with total taxation. The final part of this thesis compares the tax burden in both countries by using the results from the model examples.

This thesis is focused on the comparison and analysis of taxation of real estate, which are located in the Czech Republic and Ireland. In the first and second part of this thesis, the historical development of real estate taxation in the monitored countries is mapped out, followed by a more detailed description of the current legislation on the taxation of real estate in the Czech Republic and Ireland. The third part brings a macroeconomic comparison, where the combined tax quota of both countries is compared, as well as the analysis of the development of the absolute tax collection for taxes related to real estate, both in the Czech Republic and Ireland. In the last part, using the model examples, is quantified and then compared the magnitude of the tax burden on real estate taxation in the monitored countries. First, a comparison of the Czech real estate tax and Irish local tax is compared, and then the real estate tax introduced in the Czech Republic is compared with the stamp duty introduced in Ireland.

The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.