Tržní a administrativní ocenění nemovitého majetku

Abstract

In the thesis on the subject of administrative and Market valuation of immovable property, I set the objective to make the market valuation of the chosen real estate and the administrative and on the basis of the results indicate the differences in each of the methods of valuation. The work is divided into five chapters. After the introduction of the work, where I set hypotheses and defined the objective of the work, followed by the second chapter, in which I focus on the theoretical characteristics of each of the methods of valuation and the methods of their calculation. In the third chapter, I applied the methods of valuation in practice. First, however, I made the site a description of the property, their characteristics and transport availability. From the website of real estate agents, I received information about similar types of real estate and on the basis of this information, I carried out a market valuation of how family home with accessories, agricultural parcel included in the current land use plan. In this chapter I also conducted administrative awards as the family home with accessories, agricultural parcel included in the current land use plan. In the fourth, the practical part of this work I on the basis of the valuation of the previous chapter conducted a comparison of individual calculations. Whereas the administrative Awards real estate is used inter alia as the basis for the taxation of real estate transfer taxes, I calculated the amount of tax from the administrative assessment. Due to the findings of the tax burden and its mutual comparison, I compute the real estate transfer tax also from market valuation and carried out a graphical percentage comparison. At the conclusion that the development of this work was a great benefit for me, and I believe that I was able to fulfill my intended destination.