The main objective of the study was to analyze the potential tax collection from the informal rental housing market in Zambia, using household level rental housing data collected for the Lusaka Urban District by the Central Statistical Office (CSO) as a basis for computation and extrapolation to the national level. This data was used to analyze household monthly expenditure on housing (rent), the total number of households in rented accommodation, and the tax regime applicable on rental income, to estimate the potential tax revenue that could be realized from this emerging sector. The estimates indicate that about K9.7 billion revenue could be collected on income from rental housing in Lusaka Urban District alone and a total of K83 billion nationally per annum. This represents about 0.4 percent of the country’s GDP in 2007. Compliance needs to be improved and legislation revised to ensure that the landlords are compelled to remit tax to the Zambia Revenue Authority. The current legislation makes enforcement and compliance difficult as it places the statutory tax burden on tenants, who are very mobile. It is, therefore, recommended that the landlord is made responsible for the payment of taxes due on rental income and that any compliance requirements be enforced against the real estate/property that is generating the income. This study also examines the performance of the presumptive taxation regime in Zambia The study uses data from the Zambia Revenue Authority on revenue collection from presumptive taxes which were introduced to capture income from the informal sectors. The presumptive taxes already introduced in Zambia include: base tax, advance income tax and turnover tax for minibuses and taxi operators. To analyze the performance of the presumptive tax regime, the study utilizes data on imports made by those not registered for taxes, to estimate how much revenue could be generated by imposing a 3 percent turnover tax on the value of their imports at importation. The analysis shows that the Zambia Revenue Authority increased revenue collection from K5.3 billion in 2004 to K33.5 billion in 2007. This improvement in revenue collection is far below the potential, however, which is estimated at over K501 billion on imports of unregistered traders alone. To collect this revenue and expand the tax base, the tax authority needs to improve the administration of advance income tax on unregistered importers, and raise the advance income tax rate to a level where the importer is indifferent between paying the advance tax at the border and paying turnover tax inland.

The diploma thesis describes the current situation on the market in the market rent in Břeclav. Thesis focuses on the factors that affect the amount of rent and how are prices influenced by these factors. The market survey was conducted on the basis of data from realized rents ascertained from the questionnaires, supplemented by the bid prices of real estate. The gathered data are divided into 1+1 and 1+kk, 2+1 and 2+kk, 3+1 and 3+kk, 4+1 and 4+kk. Based on the data are created maps which shown amount of rent.

The Master’s thesis deal with issues of deciding between rental and own housing. The attention is focused on the advantages and disadvantages of different forms of housing. For own housing the possibilities of financing are suggested. Cost are compared with particular forms of housing. It is created decision-making process dutiny choosing type of housing. In last part of this thesis comparison with financial difficulty of both forms of housing is realized on a model case and it is recommended more advantageous way of housing.

The diploma thesis is a summary describing of the current housing situation in the area of the city Brno. It deals with comparing the normal rent of flats in different localities of the city and consider amendments to the lease in terms of amenities and size of dwelling. The figures are divided into flats for a 1+1, 1+kk, 2+1, 2+kk, 3+1, 3+kk, 4+1, 4+kk. Charting the market and its price in the lease is done both text and graphics.

The diploma thesis describes and maps the overall rental market in city Uherské Hradiště and is made up of text and graphs. First gives a general view of rental housing and then compares the amount of the rentals of apartments in various parts of the city and consider amendments to the lease. Collected data are divided into apartments for the 1 + 1 and 1 + kk (kitchen corner), 2 + 1 and 2 + kk, 3 + 1 and 3 + kk, 4 +1 and 4 + kk and larger. For each group creates a map of rents.

Objective of of this work is to compare the rents in Prague and Brno and assess the factors that affect it. The first chapters present the theoretical information in the area of rental housing, the cross-section of the historical development of housing policy and a view of current issues of housing policy. Then I evaluate the factors, that inflict the level of rent. Data that solve the objective of my work, I found out through a questionnaire with realized rents complemented by the offer price real estate site. Survey contained category of flats 1+1 and 1+kk, 2+1 and 2+kk, 3+1 and 3+kk. I found that the first area of the historic center by the selected category apartments with rents differs in the interval of 20-35% and in the second area near to the center is in the interval of 9-19%. The main objective of this work is discovery that Prague in terms of rents is more expensive than Brno in both defined areas.

The diploma thesis "Social Housing - an integral segment of the housing policy and its conceptual design in the Statutory City of Opava" deals with the problem of increasing numbers of individuals or groups who have problems with obtaining decent housing or with the maintenance of the current housing market in the Czech Republic. After 1989, the transformation of housing and significantly changed its ownership structure. Social rental housing segment, however, in our almost non-existent, the concept of social housing is enshrined in our legal framework and no common concept and function for the Czech Republic as a country. In Western Europe, while social housing tradition since the 19th century and is now the total number of rental housing for 18 % allocated as social housing. In the current situation and economic context, it is clear that a stable population will be unable to provide themselves and maintain their own housing. Housing is yet one of the basic social needs, which is not possible without the development of both individual and society. Housing is considered as a specific asset to which not only can be viewed through the lens of economic criteria. For these reasons, it is accentuated in the thesis that social housing in the Czech Republic would be an integral part of the housing stock....

The proposal deals with the topic of living in multi-generational family houses built in Slovakia in the 1970’s. Despite the former ability of the owners to adapt the original architects’ plan towards their own preferences, nowadays they feel discomfort using the house. The image of multi-generational usage of the house turned out to be false over the time. Currently the houses are only partially inhabited and the demanding maintenance of the large house is increasingly difficult for its original inhabitants, who are usually already retired. The project suggests transformation of the large family houses into flats while at the same time presents an alternative to the development of municipal housing in the village, currently planned by local authorities.

I uppsatsen redogörs för hur olika hyressättningssystem har varierat i Sverige under det senaste seklet. De hyressättningssystem som behandlas är hyresreglering, bruksvärdessystemet samt marknadshyra. En historisk bakgrund inför respektive systems tillblivelse skildras genom sammanställning och bearbetning av rättskällor. På hyresbostadsmarknaden tillämpas idag i huvudsak bruksvärdessystemet som för med sig ett starkt besittningsskydd för dagens hyresgäster. Vidare tolkas och redogörs för ett reformförslag om ett närmande till fri hyressättning. Under januari år 2019 förhandlade de politiska partierna Centerpartiet, Liberalerna, Miljöpartiet och Socialdemokraterna, i en överenskommelse, fram en lista med 73 punkter (Januariavtalet). I denna lista beskrivs under punkt 44, att den aktuella hyresmodellen ska komma att reformeras genom bland annat införande av fri hyressättning vid nybyggnation. Detta reformförslag kommer troligtvis att implementeras på hyresbostadsmarknaden år 2021, en bostadsmarknad som genomgår ständiga förändringar. I Stockholm sker idag omvandling av hyresrätter till bostadsrätter, likaväl har priserna stigit i förorterna som i stadens centrala delar. Utvecklingen har lett till en stor andel höginkomsttagare i de mest attraktiva och centrala områdena och segregationen är tydligare än någonsin. Idag är efterfrågan och behovet av hyresbostäder högre än beståndet och många är drabbade, inte minst unga och utrikesfödda som är begränsade och saknar ekonomisk kraft för att kunna få tag på en hyresrätt. Ytterligare en begränsning är den genomsnittliga kötiden för att få en hyresrätt i innerstan. Under år 2018 låg den genomsnittliga kötiden på 17 år, enligt bostadsförmedlingen i Stockholm. I uppsatsen dras bland annat slutsatsen om att ett verkställande av reformförslaget enligt den aktuella formuleringen med fri hyressättning vid nyproduktion, kommer att leda till två parallellt verkande marknader; en reglerad marknad samt en oreglerad marknad. På sikt kommer dock båda att innebära en viss reglering, men som ändå kommer att ligga på två jämförbara prisklasser. Ena för nyproducerade och attraktiva bostäder riktad till den del av befolkningen med högre inkomst och en annan för ett redan befintligt bestånd med en relativ hög efterfrågan. Likaväl kommer det troligtvis att leda till att respektive system får olika besittningsskydd på marknaden. / A description of how different renting systems have varied in Sweden during the last century, will be presented in the project. The renting systems that are described are rental control, the utility value system and market rent. A historical background for respective system's appearance is presented. Today, the utility value system is used in the Swedish rental housing market. The system provides a strong protected tenancy for today's tenants. Furthermore, a reform proposal on free rental market is presented. In January 2019, a negotiation between the political parties Centerpartiet, Liberalerna, Miljöpartiet and Socialdemokraterna, led to an agreement, a list of 73 points (the January agreement). In this list, under point 44, the current rental system is described to be reformed by imposing free rent on newly built rental apartments. This reform proposal will probably be implemented in the rental housing market in 2021, a housing market that is going through constant changes. Today many rental apartments in Stockholm are converted into cooperative apartments, yet prices have risen in both suburbs and the city's central parts. The development has led to a large proportion of highincome people in the most attractive and central areas of the city and the segregation is clearer than ever. The need and the demand of rental apartment is higher today than the supply can cover and many are affected, not least the younger generation and the foreign-born who are limited and have lack of financial power to be able to obtain a rental apartment. According to the housing agency in Stockholm, the average queue time was 17 years in 2018 for obtaining a rental apartment in the inner city. The conclusion that can be drawn is, among others, that the implementation of the reform proposal according to the current formulation in the January agreement about imposing free rent for newly built rental apartments, will lead to two parallel operating markets; one regulated market and one unregulated market. In the long term, however, both markets will entail some regulation, but they will still be on two comparable price ranges. One for newly produced and attractive apartments aimed for that part of the population with higher income and the second one for an already existing supply with a relatively high demand. The two parallel markets will furthermore probably lead to different strength of protected tenancy.

The purpose of this study was to (1) develop a statistical model that classifies the housing problems of affordability, quality and crowding as elements in a choice set facing low-income urban renters, (2) identify the demographic, socioeconomic and regional factors which influence housing outcomes, (3) use the resulting model to estimate the probability that an individual household faces a particular combination of housing problems, and (4) consider how the receipt of housing assistance alters those probabilities by addressing the question of targeting assistance. The study used data from the American Housing Survey of 1989 to estimate the model. These were low-income renters who both lived in an urban area and moved from one residence to another during the prior twelve month period. The mean income level of the final sample was $14,336. Sixty-one percent of the sample had affordability problems, twenty-eight percent had quality problems and six percent had crowding problems. The theoretical framework for the study is discrete choice analysis based on a random utility function. The conceptual framework included the development of seven, binary, logit models. These models represent a sequence of choices which the low-income renter makes when finding housing. The assumed choice hierarchy was affordability decisions followed by quality decisions and finally crowding decisions. The affordability and crowding models performed well; however, the quality model was somewhat disappointing. It appears that either quality is not easily modeled using a binary variable or households perceive quality differently than do the policy makers who establish quality guidelines. The models clearly show that affordability problems constitute the biggest hurdle for the low-income renter. Regional location is a significant factor in estimating the probability of having housing problems. Households in the western region of the United States are most likely to have multiple problems. A major contribution of this study is the focus on housing assistance and how receiving assistance alters the probability of low-income households finding basic shelter. / Ph. D.