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.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:114513 |
| Date | January 2011 |
| Creators | Čejková, Jitka |
| Contributors | Sedmihradská, Lucie, Dugová, Alena |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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