Analýza a zhodnocení metod oceňování zemědělských pozemků

Abstract

Valuation is an activity, which assigns a monetary value to an object. Anyone who wants to buy, sell or donate an immovable property will deal with immovable property valuations. The aim of this thesis is to find out to what extent the subsidies affect the market value of agricultural land. The second aim is to determine the most appropriate method of valuation for agricultural land. To achieve these aims i am using methods of analysis and comparison. The analysis is done with the help of valuation methods. The methods are applied on the arable ground, permanent grassland and non-forest land with forest cover. Lands are valued for profit, costs, comparative and administrative methods. In the case of the purchase of land, the buyer must pay the tax on the acquisition of immovable property. In the last chapter are shown different variants of tax calculation. According to the result, we determine a suitable way to calculate tax. In conclusion of the thesis is a suggestion for increasing the value of the land.