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Daň z nemovitostí v ČR / Property taxes in The Czech Republic

The thesis deals with property taxes in the context of the competences of the municipalities which has possibility to increase income from the property taxes. The first chapter deals with income structure of the municipalities with a detailed focus on income tax. The second chapter is focused on property tax legislation and on property taxes income which flow into the budgets of municipalities. The third chapter is focused on particular municipalities and their competences to increase property taxes. Competences mean using of a local rate correction coefficient and the coefficient of 1.5 for taxation of buildings. The local property tax rate has the greatest influence on the overall incomes. Impact on the overall budget of the municipalities depends on the character of the municipality.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:114536
Date January 2011
CreatorsSasková, Lenka
ContributorsSedmihradská, Lucie, Bauernöplová, Veronika
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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