The thesis entitled "Specifics of taxation of development projects" aims to evaluate the specifics of taxation of developers and development projects in the Czech Republic on model situations in different phases of the realization of a development project from the perspective of corporate income tax and value added tax. The topic has been investigated within the model development project case study, where the most important tax specifics and their impacts in terms of corporate income t... zobrazit celý abstraktThe thesis entitled "Specifics of taxation of development projects" aims to evaluate the specifics of taxation of developers and development projects in the Czech Republic on model situations in different phases of the realization of a development project from the perspective of corporate income tax and value added tax. The topic has been investigated within the model development project case study, where the most important tax specifics and their impacts in terms of corporate income tax and value added tax are analysed on a model development project. For each of the specifics tax implications are formulated, tax risks are quantified and possible solutions for their mitigation are proposed. In the case of the municipal co-participation contribution, the insufficiency of the current legislation is pointed out and steps for a legal amendment or issuance of guidance by the General Financial Directorate are proposed. |