The main objective of the thesis with the topic "Ownership of land and its transfer from the perspective of tax legislation" is to describe the essential forms of ownership of land and its transfers from the view of different legal branches, with respect to financial lawfrom the perspective of property taxes and with respect to civil law from the perspective of ownership and transfers of real estates. The thesis overviews tax responsibilities relating to ownership and land transfers in the Czech Republic and it also explains general notions relating to this matter. The thesis is divided into five chapters. The first chapter defines basic notions. The second chapter describes and overviews forms of transfers of real estates and the respective taxes imposed. The third chapter is the crucial one with respect to the whole thesis. In this part I deal with the individual taxes applied to the ownership and transfers of real estates. The fourth chapter describes the differences between the notions tax resident and tax non-resident and points out the discrepancies between them. Finally, the last chapter assesses the taxes mentioned in this thesis and points out the current inconveniences connected therewith and the possible solutions.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:328645 |
| Date | January 2012 |
| Creators | Bednářová, Anna |
| Contributors | Novotný, Petr, Vondráčková, Pavlína |
| 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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