Vliv změny legislativy na výtěžnost z převodu daně nemovitosti v katastrálním území Most.

Abstract

This work deals with the charging of assets - property tax -immovable property namely charging and transfer of property in the district of Most, or Most scale FU and FU Litvinov. It chronologically - in the years 2006 - 2011 – reflects records the amount of tax collection in the reference territory comparing similar sites with the massive construction of prefabricated houses and compares with a range in the whole country. The result is a chronological comparison of yield with changing legislation in the period when there is annual change in case of unit price entry for pricing and found the conversion is performed on the CÚ 2011, based not on general inflation, but the change in price of construction work. The work includes identification of assets, records its history fromits inception to the present day, form of taxation and the method of calculating the price determined by reference to technicalspecifications and legal regulations. The work uses real numbers, but the results are compared values - trend. The work contains only publicly available information and may be freely accessible.