Cars are tightly connected with daily duties of enterprisers. The goal of this Theses is to clarify legal, tax and accounting environment, focusing on cars, where enterprisers are working in and its borders that should not be crossed. Theoretical situations, that can anytime happen when using cars in business, are shown on practical examples.

Au cours des dix dernières années, les prix immobiliers ont augmenté de façon considérable. Selon certains observateurs, cette hausse peut au moins en partie être attribuée à une insuffisance de l’offre, elle-même due à des politiques foncières restrictives mises en place par certaines communes. Cette thèse cherche à comprendre ce qui motive une commune à instaurer de telles politiques de maîtrise de la croissance. Nous nous plaçons dans le cadre de la Nouvelle Economie Politique et modélisons cette décision comme le résultat d’un jeu de pouvoir entre différents intérêts liés au foncier, arbitré par des élus locaux opportunistes. Ce jeu de pouvoir oppose principalement les propriétaires immobiliers et fonciers, qui peuvent trouver des alliés parmi les entreprises locales, qui s’associent au sein de growth ou ideas machines. Dans un premier modèle nous décrivons ce jeu d’influence sous différentes hypothèses concernant l’influence du vote et du lobbying. Nous montrons que la rigueur de la politique implémentée peut sous certaines conditions être liée de façon négative à la part des propriétaires dans la population locale – et ceci malgré le fait que ces derniers sont clairement partisans d’une politique stricte. Par ailleurs, la mobilité des individus rend les décisions des communes interdépendantes et nous parvenons à une solution d’équilibre qui s’apparente directement au modèle spatial autorégressif utilisé en économétrie spatiale. Une étude empirique portant sur la taxe locale d’équipement confirme l’hypothèse d’interactions stratégiques et montre que les choix des élus sont avant tout influencés par les habitants-propriétaires et les ideas machines d’un côté et par les agriculteurs de l’autre. Dans une deuxième analyse, nous étudions si les élus locaux se servent des mesures de maîtrise de la croissance d’une manière stratégique afin de faciliter leur réélection. Nous développons un modèle de vote probabiliste dans lequel la composition de la population est endogène à la politique foncière. Une étude empirique confirme que les choix de zonage des élus locaux sont influencés par la mobilité de l’électorat, même si leur comportement ne peut pas être qualifié de stratégique. / Over the last ten years, real estate prices have risen considerably and accordingly to most observers, this can at least partly be attributed to an insufficient supply, due to local growth control measures. This thesis tries to understand what motivates local authorities implementing such policies. Local politicians are considered as opportunistic and their decision is modelled as the result of a political struggle between different land-related interests. This game for influence mainly opposes the owners of developed and undeveloped land, who find allies amongst local business interests that might form growth or ideas machines. Our first model describes this struggle under different hypotheses concerning the influence of voting and lobbying. We show that the growth controls implemented might under some conditions be less strict the greater the percentage of homeowners in the local population – despite the fact that homeowners favour strict policies. When individuals are mobile, local decisions become interdependent, and under imperfect mobility our theoretically derived equilibrium solution can directly be interpreted as a spatial autoregressive model. Our empirical analysis concerning the “taxe locale d’équipement” confirms our predictions concerning strategic interactions and shows that local decisions are influenced by “homevoters” and ideas machines on the one side, and by the local farmers on the other side. Our second model examines if local politicians use growth control policies strategically in order to modify the local electorate in a manner that facilitates their re-election. Our model is based on probabilistic voting and the composition of the local population is considered as endogenous. Our empirical analysis confirms that zoning decisions are influenced by the mobility of the local electorate, even if we cannot ascertain that politicians are acting strategically.

The thesis deals with the analysis of the tax on real estate in Turkey and the Czech Republic, the functioning of this tax and its impact to the local budgets. Proves that both systems are otherwise for the determination of the tax base and tax collection. Turkey is based on market value and the tax levied by the State. Czech Republic assessed acreage real estate and tax levied the appropriate municipality. On the basis of the questionnaires submitted by the two mayors in both countries shows that in Turkey is very limited decision-making power of municipalities and the system is built on a centralized approach. In contrast, the Czech Republic fulfils the requirements of decentralization. Finally, uses the deduction due to the level of decision-making powers in the field of drawing of funds from taxes in both countries.

This thesis deals with the issue of real estates in business. It defines the real estate in accordance with the laws and mentions related taxes. Emphasis is placed on accounting and tax impact of various options for acquisition a property, obligations of entrepreneurs arising from operations of real estates and property disposal methods. The text is supplemented by practical examples. The thesis highlights changes in force since 2014, resulting from the new version of the legislation. The last part of the thesis involves an analysis of real estates which are reported by selected companies of the food sector in the Czech Republic.

Submitted by Biblioteca Central (biblioteca@unicap.br) on 2017-10-05T18:27:24Z No. of bitstreams: 1 albert_august_walter_van_drunen.pdf: 4227149 bytes, checksum: 0eb6076b3c70045f41efb15018c3bc06 (MD5) / Made available in DSpace on 2017-10-05T18:27:24Z (GMT). No. of bitstreams: 1 albert_august_walter_van_drunen.pdf: 4227149 bytes, checksum: 0eb6076b3c70045f41efb15018c3bc06 (MD5) Previous issue date: 2017-06-27 / Brazil has adopted a severe fiscal austerity regime as a means of combating the economic crisis through Constitutional Amendment No. 95/2016. In order to provide other solutions to deal with the crisis, especially in the Municipalities, since they are not covered by this constitutional amendment and also feel the effects of this serious crisis, the form of graduation of the ability to pay was analyzed, through of tax progressivity, in the IMI, considering only the urban buildings, one of the instruments used by this country in facing the crisis in 2016, after a disastrous experiment with an austerity regime in the period of 2011 to 2015, in addition to the verification of the possibility of applying this form of graduation of the ability to pay in the Tax on Urban Property and Land - IPTU of the Municipality of Recife / PE. The analysis was carried out with the use of bibliographical and documentary research, as well as the analysis of data provided by the Real Estate Registry of the Tax Unit of the Finance Department of the Municipality of Recife referring to the IPTU venous amounts and the Inter vivos Onerous Transmission Tax - ITBI, in the year 2015, a descriptive and explanatory analysis of all the material, as a way of verifying, starting from the question "would cause offense to the CRFB/88 the application of the form of graduation of the ability to pay, through the fiscal progressivity, carried out in IMI, in Portugal, in the IPTU of the Municipality of Recife / PE? ", the hypothesis that this form of graduation could be applied to the IPTU of the Municipality of Recife / PE. At the end of the analysis, this hypothesis was confirmed, and it was verified that more objectivity could be given in determining the IPTU calculation base, since the current way of establishing the tax base of this tax generates many difficulties for the taxpayer to understand the launch of the tax, in addition to presenting the inadequacy of the form of graduation of the ability to pay, through fiscal progressivity, performed by the Municipality of Recife / PE, considering the data of 2015. Finally, examples of how to improve the graduation of the ability to pay through fiscal progressivity in the Municipality. / O Brasil adotou como forma de combate à crise econômica um severo regime de austeridade fiscal através da Emenda Constitucional nº 95/2016. Com o intuito de fornecer outras soluções para o enfrentamento da crise, principalmente, nos Municípios, uma vez que não são abrangidos por aquela emenda constitucional e também sentem os efeitos dessa grave crise, analisou-se a forma de graduação da capacidade contributiva realizada, através da progressividade fiscal, no Imposto Municipal sobre Imóveis de Portugal - IMI, considerando apenas os prédios urbanos, um dos instrumentos utilizados por este país no enfrentamento da crise no ano de 2016, após uma experiência desastrosa com um regime de austeridade no período de 2011 a 2015, além da verificação da possibilidade de aplicação dessa forma de graduação da capacidade contributiva no Imposto sobre a Propriedade Predial e Territorial Urbana - IPTU do Município do Recife/PE. A análise foi realizada com a utilização de pesquisas bibliográfica e documental, além da análise de dados fornecidos pelo Cadastro Imobiliário da Unidade de Tributos da Secretaria de Finanças do Município do Recife referentes aos valores venais do IPTU e do Imposto sobre a Transmissão Onerosa Inter Vivos – ITBI, deste Município, no ano de 2015, procedendo-se a uma análise descritiva e explicativa de todo o material, como forma de verificar, partindo-se da pergunta “causaria ofensa à CRFB/88 a aplicação da forma de graduação da capacidade contributiva, através da progressividade fiscal, realizada no IMI, em Portugal, no IPTU do Município do Recife/PE?”, a hipótese de que poderia ser aplicada tal forma de graduação ao IPTU do Município do Recife/PE. Ao final da análise, restou-se confirmada esta hipótese, inclusive, verificando-se que poderia ser conferida maior objetividade na fixação da base de cálculo do IPTU, já que a atual forma de fixação da base de cálculo desse imposto gera muitas dificuldades para o contribuinte compreender o lançamento do imposto, além de se apresentar a inadequação da forma de graduação da capacidade contributiva, através da progressividade fiscal, realizada pelo Município do Recife/PE, considerando os dados de 2015. Por fim, apresentam-se exemplos de como melhorar a graduação da capacidade contributiva por meio da progressividade fiscal no Município.

No description available.

The diploma thesis deals with comparision selected property taxes in the Czech Republic and Poland. The work is divided into five parts. The application aim of work is calculated the tax liability for selected agricultural company in the Czech Republic and its comparing with Republic of Poland. Another aim of this thesis is compared the productiveness of property taxes within selected OECD countries.

The diploma thesis is focused on property taxes in the Czech Republic and Ireland. The first part is aimed at tax theory and history of the property taxes. The next part describes current tax legislation for property taxes in both states. The main aim of this work is to compare the property taxes in the Czech Republic and Ireland and formulate the conclusion with particular property taxes applied in the Czech Republic. This problem is treated in the last chapter.

We examine the working mechanisms and efficiencies of zoning (regulation of floor area ratios and land-use types) and fiscal instruments (tolls, property taxes, and income transfer), and extend the instrument choice theory to include the congestion of road and nonroad infrastructure. We show that in the spatial model with heterogeneous households the standard first-best instruments do not work because they trigger distortion of spatial allocations. In addition, because of the household heterogeneity and real estate market distortions, zoning could be less efficient than, as efficient as, or more efficient than pricing instruments. However, when the zoning enacted deviates from the optimum, zoning not only becomes inferior to congestion charges but is also likely to reduce welfare. In addition, we provide a global platform that extends the instrument choice theory of pollution control to include various types of externalities and a wide range of discrete policy deviations for any reasons beyond cost–benefit uncertainties.

En el Perú, la principal fuente de ingresos financieros propios a las municipalidades es por medio del impuesto predial, generado por las edificaciones o predios de los ciudadanos dentro de su jurisdicción. Por consiguiente, la gestión tributaria es muy importante que se desarrolle adecuadamente en una municipalidad, dado que esta ayudará a mejorar las labores de cada funcionario y demostrando la capacidad del titular en la organización. El objetivo principal de la presente investigación fue evaluar la gestión tributaria y su influencia en la recaudación del impuesto predial en la municipalidad Distrital de Puerto Eten 2018-2021. Asimismo, tuvo un enfoque mixto, con tipo de investigación básica de nivel descriptivo con un diseño no experimental, la técnica aplicada para el muestreo es no probabilística y para la recolección de datos se aplicó la técnica de la entrevista y análisis documental. Finalmente, evaluando la gestión tributaria del impuesto predial se determinaron muchas falencias e inconsistencias, que ha venido arrasando desde años anteriores, perjudicando los ingresos de la municipalidad, siendo su principal fuente de ingresos la recaudación del impuesto predial. Es por ello que se propuso mecanismos y estrategias de recaudación del impuesto predial, para así mejorar la gestión tributaria en la municipalidad de Puerto Eten. / In Peru, the main source of municipalities' own financial income is through property tax, generated by the buildings or properties of the citizens within their jurisdiction. Therefore, tax management is very important to be properly developed in a municipality, since it will help to improve the work of each official and demonstrate the capacity of the owner in the organization. The main objective of the present research was to evaluate tax management and its influence on property tax collection in the District Municipality of Puerto Eten 2018-2021. Likewise, it had a mixed approach, with basic research type of descriptive level with a nonexperimental design, the technique applied for sampling is non-probabilistic and for data collection the technique of interview and documentary analysis was applied. Finally, evaluating the tax management of the property tax, many shortcomings and inconsistencies were determined, which has been dragging from previous years, damaging the income of the municipality, being its main source of income the collection of property tax. For this reason, mechanisms and strategies for property tax collection were proposed in order to improve tax management in the municipality of Puerto Eten.