Search

COMPULSORY PAYMENTS RELATED TO IMMOVABLE ASSETS – EXCEPT FOR THE TAX ON IMMOVABLE PROPERTY Daňové zatížení majetku se spojuje zejména s daní z nemovitých věcí, ale je třeba vidět, že i další platby, které mají povahu poplatků či odvodů se dotýkají nemovitého majetku. Vedle státních poplatků jsou to poplatky místní. S nemovitou věcí se spojují zejména poplatek za zhodnocení stavebního pozemku možností jeho připojení na stavbu vodovodu a kanalizace, poplatek za užívání veřejného prostranství či poplatky spojené s odpadem, ale i další. URL: https://unibook.upjs.sk/ Property is usually associated with the tax on immovable assets. Nevertheless, it is necessary to recognize that other charges or payments are related to immovable property. These payments can be divided into two categories – state and local. There are charges connected with the appreciation of a building site, the possibility of a connection to a water supply system or a sewage network, a fee for the use of public property or charges linked to waste items etc.

The Czech Republic is one of many states where the new legal regulation of tourist taxes was introduced to limit the shortcomings of the original regulation. The aim of this paper is to define the opportunities and threats of the new regulation in the Czech Republic in the area of tourist taxes. To achieve the purpose of this article, the tourist tax is defined and Czech legal regulation valid until the end of 2019 and since 2020 in the given area is analysed. The hypothesis that the new regulation is perfect and ideal for the tax administration and for the municipalities was confirmed only partially. While most of the critical issues were solved and the new tourist charge is a good step for both municipalities and the tax administration, the charge rate of 21 CZK in 2020, resp. 50 CZK in the following years is not adequate. With the new regulation, municipalities got new opportunities, primarily to increase their revenues. The single tourist charge makes the system easier for all stakeholders: for municipalities, for tourists, and for quartermasters. Issues arise especially concerning the simplified evidence and the non-chargeable long-term stays. Municipalities should be particularly careful when defining the exemptions and differentiating the charge rate for specific dates in the year, or specific parts of the municipality. The unequal treatment might be seen as discrimination or even unfair public incentive. Česká republika je jedním z mnoha států, kde byla zavedena nová právní úprava daní z cestovního ruchu s cílem omezit nedostatky původní úpravy. Cílem tohoto příspěvku je definovat příležitosti a hrozby nové regulace v České republice v oblasti turistických daní. Pro dosažení účelu tohoto článku je definována turistická daň a analyzována česká právní úprava platná do konce roku 2019 a od roku 2020 v dané oblasti. Hypotéza, že nová regulace je dokonalá a ideální pro správu daní a pro obce, se potvrdila jen částečně. Zatímco většina kritických otázek byla vyřešena a nový turistický poplatek je dobrým krokem jak pro obce, tak pro daňovou správu, sazba poplatku 21 Kč v roce 2020, resp. 50 Kč v následujících letech nestačí. Díky novému nařízení dostaly obce nové příležitosti, především ke zvýšení příjmů. Jednotný turistický poplatek usnadňuje systém pro všechny zúčastněné strany: pro obce, pro turisty a pro ubytovatele. Problémy vyvstávají zejména ve vztahu ke zjednodušené evidenci a k neupoplatněným dlouhodobým pobytům. Obce by měly být obzvláště opatrné při definování osvobození a rozlišování sazby poplatku pro konkrétní části roku nebo konkrétní části obce. Nerovné zacházení lze považovat za diskriminaci nebo dokonce za neoprávněnou veřejnou podporu. The Czech Republic is one of many states where the new legal regulation of tourist taxes was introduced to limit the shortcomings of the original regulation. The aim of this paper is to define the opportunities and threats of the new regulation in the Czech Republic in the area of tourist taxes. To achieve the purpose of this article, the tourist tax is defined and Czech legal regulation valid until the end of 2019 and since 2020 in the given area is analysed. The hypothesis that the new regulation is perfect and ideal for the tax administration and for the municipalities was confirmed only partially. While most of the critical issues were solved and the new tourist charge is a good step for both municipalities and the tax administration, the charge rate of 21 CZK in 2020, resp. 50 CZK in the following years is not adequate. With the new regulation, municipalities got new opportunities, primarily to increase their revenues. The single tourist charge makes the system easier for all stakeholders: for municipalities, for tourists, and for quartermasters. Issues arise especially concerning the simplified evidence and the non-chargeable long-term stays. Municipalities should be particularly careful when defining the exemptions and differentiating the charge rate for specific dates in the year, or specific parts of the municipality. The unequal treatment might be seen as discrimination or even unfair public incentive.

1 Abstract The topic of the presented thesis are issues related to public spaces. Public spaces are defined in the Municipalities Act and the Capital City of Prague Act and comprise all squares, streets, marketplaces, sidewalks, public green areas, parks and other areas accessible to anyone without restrictions, i.e. serving public use and irrespective of the ownership of the space. This is the only definition in the Czech legal system and several other norms refer to it. The main purpose of public spaces is their public use. Therefore, the relevant legal rules regulate also the limits of various activities in public spaces. The current legal regulation is rather brief and the topic has not been covered extensively in the legal doctrine as of yet. The aim of the thesis is to summarize the legal rules relevant to public spaces and the regulation of activities on them, as well as to identify issues and ambiguities stemming from the insufficient legal regulation. The first part of the work introduces the definition of public space and its history and illustrates the emergence and abolishment of public spaces. The legal definition characterizes public spaces using the listing of specific types of places and referring to a common characteristic, i.e. accessibility to public. It emphasizes that public spaces are...

The diploma thesis deals with the assessment of the waste management of the town of Letohrad. The first part is focused on the legislation related to the waste management at the municipal level. It sums up duties and competences of a town resulting from the legislation. The description of the current state of the waste management of Letohrad follows, including the used methods of waste collection, waste processing, reuse or disposal. The door-to-door collection of paper, plastic, beverage cartons and metal, and the way of remuneration for sorting those commodities are described thoroughly. Further, the analysis of the amounts of municipal waste produced in the town is performed, including the comparison with the production of the Czech Republic and the Pardubice Region. In the final part, changes of the current waste management system of Letohrad are proposed.

Why taxpayers are not paying the taxes? Maybe some do not want to. Maybe some do not have money to pay. Maybe some are not apprehensive about sanctions. Moreover, some of them even do not know they are obliged to pay. This article deals with the last two issues: sanctions in local charges and promotion of local charges. As there is no classification of sanctions in tax law in the Czech Republic, it is necessary to describe and analyze the law in this area and compare de lege lata regulation with the intended amendments. The second part of the article is focused on how local charges are promoted by State or local self-government units, or how local charges should be promoted, while using the analytical method. This is the aim of the paper. The hypothesis to be confirmed or disproved is that the promotion of local charges is not adequate to get taxpayers to pay local charges (on time, in correct amount, at all). Finally using the synthesis of gained knowledge the best tax promotion mix is presented. Proč poplatníci neplatí daně? Možná někteří nechtějí. Možná někteří nemají peníze, aby zaplatili. Možná se někteří nebojí sankcí. Možná dokonce někteří ani neví, že by platit měli. Článek se zabývá právě posledními dvěma oblastmi: sankcemi v oblasti místních poplatků a "reklamou" na místní poplatky. Protože v České republice neexistuje klasifikace sankcí v daňovém právu, je nezbytné popsat a analyzovat právní regulaci v dané oblasti a porovnat regulaci de lege lata s připravovanými novelizacemi. Druhá část příspěvku je pak zaměřena na to, jak jsou místní poplatky propagovány státem a územními samosprávnými celky, či jak by propagovány býti měly, přičemž je využito analytické metody. To je také cílem příspěvku. Hypotéza, kterou článek potvrdí či vyvrátí, uvádí, že stávající propagace místních poplatků není dostatečná k tomu, aby poplatníci platili místní poplatky (řádně a včas). Nakonec, za využití syntézy získaných znalostí, je navržen nejlepší propagační mix. Why taxpayers are not paying the taxes? Maybe some do not want to. Maybe some do not have money to pay. Maybe some are not apprehensive about sanctions. Moreover, some of them even do not know they are obliged to pay. This article deals with the last two issues: sanctions in local charges and promotion of local charges. As there is no classification of sanctions in tax law in the Czech Republic, it is necessary to describe and analyze the law in this area and compare de lege lata regulation with the intended amendments. The second part of the article is focused on how local charges are promoted by State or local self-government units, or how local charges should be promoted, while using the analytical method. This is the aim of the paper. The hypothesis to be confirmed or disproved is that the promotion of local charges is not adequate to get taxpayers to pay local charges (on time, in correct amount, at all). Finally using the synthesis of gained knowledge the best tax promotion mix is presented.

At first, this bachelor thesis analyses and gives the reader an idea about two issues, which are not closely related. One of them is the electronic auctions in procurements, and the second one is financing local self-governing units, specifically one of their tax incomes -- local fees, or rather local taxes. The empirical part of this paper associates these issues. At the start, the thesis researches the dependence of financial savings amount achieved thanks to electronic auctions on the extent of procurements, and then, it applies the relative amount of the average financial saving on the expense of the chosen town in comparison with the income from the local fees and the real estate tax from the year of 2013.

The diploma thesis deals with the matter of setting the municipal fee for the operation of the system of collection, transfer, sorting, use and removal of municipal waste in the Czech Republic with respect to the current changes which came into force on 1. 1. 2013. Upon the presentation of the system of municipal waste management system and its financing in general the theoretical knowledge is applied on specific examples of two selected municipalities. The result of the diploma thesis is a proposal of general methods of the above-defined municipal fee regarding the economic aspects of its setting.

The aim of my thesis was to determine how selected municipalities use local charges for municipal waste collection and to what extent local charges cover the costs for municipal waste collection. Theoretical part contains basic information about the different types of local charges, including the charge for operating a communal waste collection, transport, sorting and utilisation system. The practical part is devoted to an analysis of eleven municipalities in terms of the use of local charges for municipal waste collection, comparison of expenditure on municipal waste management with revenue from local charges for municipal waste collection.

Local charges are written in Act no 565/1990 of Collection about local charges, which currently includes 9 local charges. The municipal council decides, which charges will be collect and their amount. The local charges are then introduced by a generally binding public notice. Options recover arrears by Act no 280/2009 of Collection tax code, which is effective from 1 January 2011. Municipalities have the option to recover the arrears on their own, a tax execution, or may use the services of an executor. The offices used to recover arrears of tax execution. Most often there are the execution of tax deductions from wages, tax execution commandment receivable account with the payment services and tax execution commandments other monetary claims.

This Bachelor thesis is focused on municipal revenues that flow from the way of financing system of municipal waste. Theoretic part deals with ways how the system of municipal waste can be financed. Practical part is aimed at analysis of municipal ordinance public notices of municipalities. We explore the historical situation in each municipality regarding incomes and expenditures and than we make a comparision with the situation in present. In the last part we compare all recieved information.

The aim of my dissertation was to compare and assess how the municipalities I have chosen use the opportunity to introduce local charges. The theoretical part contains basic information about different types of local charges, their purpose, legal regulations and the administration and collection of the charges. The practical part compares collection of local charges in individual municipalities, their contribution to the local budgets and also an assessment of the effectiveness of the chosen charges.

Annotation This bachelor thesis focuses on local fees in general as levied in 2007 by thirty chosen local authorities in the Czech Republic and also on the dog fee charged by five local authorities in the years 2003-2007. The first part of this paper briefly describes local authorities' revenues; the second part explains the legal framework of local fees; the third part provides an analysis of both local fees and the dog fee. The purpose of this work is to examine the relation between local fees and the local population by correlation and regression analysis and describe the trend of the dog fee between 2003 and 2007. The results are as follows: the income from local fees provides a relatively small fraction of the total local authorities revenues; the growth of the local population leads to the increase in the income raised from local fees; the fluctuation in the level of the dog fee has been mainly due to changes in the law.

The Bachelor's thesis is focused on the area of municipal waste. It describes and compares the actual legislation of municipal waste (mainly methods of payments for municipal waste according to the present acts and codes) in Slovak and Czech Republic. The second part of the thesis is an application of the theory, described in the first part, to examples of communities from these two countries. The aim of the analysis of payments for municipal waste in two communities is to appraise and compare effectiveness of chosen kinds of payments for municipal waste, eventually to mention their absences and contributions.