Zpět na vyhledávání

Bc. Ondřej Firda

Master's thesis

Daň z nemovitých věcí a její vliv na obecní rozpočty vybraných obcí

Real estate tax and its impact on municipal budgets of selected municipalities
Abstract:
Cilem prace je zhodnotit system zdaneni nemovitosti v CR a nasledne jeho vliv na obecni rozpocty. V soucasne dobe je charakteristicky rozdilny postup obci v moznostech vyuziti zakonnych moznosti ke zvyseni inkasa teto dane, ktera jim byla dana legislativni zmenou v r. 2008. Pokud by obce aplikovaly dostupne legislativni ustanoveni, dalo by se hovorit o dani z nemovitosti jako o faktoru zvysujicim financni …more
Abstract:
The aim of the work is to evaluate the system of real estate taxation in the Czech Republic and subsequently its impact on municipal budgets. At present, there is a characteristic difference in the procedure of municipalities in the possibilities of using legal possibilities to increase the collection of this tax, which was given to them by a legislative change in 2008. If municipalities applied the …more
 

Keywords

Dan z nemovitych veci obec rozpocet obce dan ze staveb a jednotek dan z pozemku Karvina Havirov
 
Language used: Czech
Date on which the thesis was submitted / produced: 5. 5. 2020
Identifier: https://is.slu.cz/th/hpdwa/

Thesis defence

  • Date of defence: 27. 8. 2020
  • Supervisor: doc. Ing. Jana Janoušková, Ph.D.

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