{"id":11174,"date":"2023-04-29T22:11:04","date_gmt":"2023-04-29T20:11:04","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=11174"},"modified":"2024-05-13T14:57:13","modified_gmt":"2024-05-13T12:57:13","slug":"danova-politika-slovenskej-republiky","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/danova-politika-slovenskej-republiky\/","title":{"rendered":"Da\u0148ov\u00e1 politika Slovenskej republiky"},"content":{"rendered":"<h2>Po\u017eiadavky na efekt\u00edvny da\u0148ov\u00fd syst\u00e9m<\/h2>\n<p>V\u0161eobecn\u00fd n\u00e1zor hovor\u00ed, \u017ee dobr\u00fd da\u0148ov\u00fd syst\u00e9m by mal ma\u0165 t\u00fdchto 5 vlastnost\u00ed:<\/p>\n<ul>\n<li>Ekonomick\u00e1 efekt\u00edvnos\u0165 \u2013 dane maj\u00fa vplyv na chovanie spotrebite\u013eov, preto by da\u0148ov\u00fd syst\u00e9m a nemal sp\u00f4sobova\u0165 ve\u013ek\u00e9 rozdiely v cen\u00e1ch a \u00fa\u017eitku z r\u00f4znych druhov \u010dinnost\u00ed.<\/li>\n<li>Spravodlivos\u0165 \u2013 treba zv\u00e1\u017ei\u0165, \u017ee spotreba tvor\u00ed z\u00e1klad pre ur\u010denie v\u00fd\u0161ky dan\u00ed a pr\u00edjmy sa rovnaj\u00fa s\u00fa\u010dtu spotreby a \u00faspor. Ka\u017ed\u00fd da\u0148ov\u00fd syst\u00e9m je nevyhnutne nespravodliv\u00fd<\/li>\n<li>Administrat\u00edvna jednoduchos\u0165 \u2013 da\u0148ov\u00fd syst\u00e9mu m\u00e1 by\u0165 jednoduch\u00fd, aby sa dal \u013eahko uplat\u0148ova\u0165. Fungovanie d syst\u00e9mu je pomerne n\u00e1kladn\u00e9 a to pre da\u0148ov\u00e9 \u00farady ale aj da\u0148ov\u00e9 subjekty.<\/li>\n<li>Flexibilita \u2013 da\u0148ov\u00fd syst\u00e9m by mal pru\u017ene reagova\u0165 na zmeny v ekonomike<\/li>\n<li>Politick\u00e1 preh\u013eadnos\u0165 da\u0148ov\u00e9ho syst\u00e9mu \u2013 preh\u013ead ko\u013eko a kam da\u0148ovn\u00edci platia, legislat\u00edvne zmeny dan\u00ed.<\/li>\n<\/ul>\n<p>Da\u0148 je finan\u010dn\u00e1 kateg\u00f3ria, ktor\u00e1 vyjadruje finan\u010dn\u00fd vz\u0165ah medzi da\u0148ovn\u00edkom a \u0161t\u00e1tom. Je to najd\u00f4le\u017eitej\u0161ia pr\u00edjmov\u00e1 polo\u017eka verejn\u00e9ho rozpo\u010dtu, ktor\u00e1 m\u00e1 n\u00faten\u00fd charakter.<\/p>\n<h2>Hist\u00f3ria da\u0148ov\u00fdch syst\u00e9mov vo svete<\/h2>\n<ul>\n<li>V obdob\u00ed liberalizmu vych\u00e1dzala ekonomick\u00e1 te\u00f3ria z princ\u00edpu \u010do najni\u017e\u0161ieho da\u0148ov\u00e9ho za\u0165a\u017eenia.<\/li>\n<li>Naopak v obdob\u00ed 30.\u00a0rokov 20. storo\u010dia\u00a0<a href=\"https:\/\/www.euroekonom.sk\/ekonomika\/ekonomicke-teorie\/keynes-keynesove-teorie-a-statne-zasahy\/\">John Maynard Keynes<\/a> presadzuje tendencie maximaliz\u00e1cie dan\u00ed ako hlavn\u00e9ho zdroja akt\u00edvnej fi\u0161k\u00e1lnej politiky.<\/li>\n<li>70. roky 20. storo\u010dia \u2013 dane boli tak\u00e9 vysok\u00e9, \u017ee sa str\u00e1cala motiv\u00e1cia podnika\u0165, znamenalo to vysok\u00e9 da\u0148ov\u00e9 \u00faniky.<\/li>\n<li>80. roky 20. storo\u010dia \u2013 dane sa za\u010dali zni\u017eova\u0165.<\/li>\n<\/ul>\n<p>Pri n\u00edzkych da\u0148ov\u00fdch sadzb\u00e1ch rastie v\u00fdnos \u0161t\u00e1tu s rastom da\u0148ovej sadzby do ur\u010dit\u00e9ho bodu, ktor\u00fd sa naz\u00fdva Lafferov bod. Da\u0148ov\u00e9 te\u00f3rie sa orientuj\u00fa na rie\u0161enie a h\u013eadanie optim\u00e1lneho da\u0148ov\u00e9ho za\u0165a\u017eenia.<\/p>\n<h2>N\u00e1le\u017eitosti dan\u00ed<\/h2>\n<p>Z\u00e1kladn\u00fdmi n\u00e1le\u017eitos\u0165ami da\u0148ov\u00fdch z\u00e1konov rozumieme s\u00fabor finan\u010dno- spr\u00e1vnych opatren\u00ed, ktor\u00e9 mus\u00ed ma\u0165 ka\u017ed\u00e1 da\u0148. Z form\u00e1lno pr\u00e1vneho h\u013eadiska je da\u0148 povinn\u00e1, z\u00e1konom ur\u010den\u00e1 platba, ktor\u00e1 sa spravidla pravidelne opakuje a mus\u00ed sa odv\u00e1dza\u0165 v presne ur\u010denej v\u00fd\u0161ke a v presne stanoven\u00fdch lehot\u00e1ch. Z ekonomicko- finan\u010dn\u00e9ho h\u013eadiska je da\u0148 finan\u010dnou kateg\u00f3riu, pomocou ktorej je vyjadren\u00fd finan\u010dn\u00fd vz\u0165ah medzi da\u0148ovn\u00edkom a \u0161t\u00e1tom zalo\u017eenom na z\u00e1sade neekvivalentnosti. Z\u00e1kladn\u00e9 form\u00e1lne n\u00e1le\u017eitosti s\u00fa pri ka\u017edej dani odli\u0161n\u00e9, av\u0161ak k z\u00e1kladn\u00fdm n\u00e1le\u017eitostiam dan\u00ed patria:<\/p>\n<ul>\n<li><em>Subjekt dane <\/em>\u2013 m\u00f4\u017ee to by\u0165 FO alebo PO, ktor\u00e1 m\u00e1 pr\u00edjmy alebo majetok, resp. vykon\u00e1va \u010dinnos\u0165 podliehaj\u00facu dani, a ktorej z\u00e1kon ulo\u017eil povinnos\u0165 plati\u0165 dane \u2013 je to da\u0148ovn\u00edk. Je to tie\u017e FO alebo PO, ktor\u00e1 je zo z\u00e1kona povinn\u00e1 da\u0148 vypo\u010d\u00edta\u0165, vybra\u0165 od da\u0148ovn\u00edka a odvies\u0165 do ur\u010ditej lehoty spr\u00e1vcovi dane \u2013 v tomto pr\u00edpade je to platite\u013e dane.<\/li>\n<li><em>Objekt dane- <\/em>je predmetom zdanenia, veli\u010dinou, z ktorej sa da\u0148 vymeriava. Predmetom m\u00f4\u017ee by\u0165 majetok, pr\u00edjem, alebo vykon\u00e1vanie ur\u010ditej \u010dinnosti.<\/li>\n<li><em>Z\u00e1klad dane- <\/em>je numericky vypo\u010d\u00edtan\u00fd, kvantitat\u00edvne vyjadren\u00fd objekt dane. Ur\u010duje sa z neho v\u00fd\u0161ka da\u0148ovej povinnosti, jeho \u00fapravou o pripo\u010d\u00edtate\u013en\u00e9 a odpo\u010d\u00edtate\u013en\u00e9 polo\u017eky vznik\u00e1 upraven\u00fd z\u00e1klad dane.<\/li>\n<li><em>Sadzba dane- <\/em>predstavuje meradlo na vy\u010d\u00edslenie v\u00fd\u0161ky konkr\u00e9tnej dane. Je to % vyjadrenie v\u00fd\u0161ky dane, ktor\u00e9 m\u00e1 vplyv na v\u00fdpo\u010det dane. Je z\u00e1konom ur\u010den\u00e1. Sadzba m\u00f4\u017ee by\u0165: pevn\u00e1, pohybliv\u00e1, kombinovan\u00e1.<\/li>\n<li><em>Oslobodenie od dane \u2013 <\/em>m\u00f4\u017ee sa vz\u0165ahova\u0165 na ur\u010dit\u00fd okruh da\u0148ov\u00e9ho predmetu alebo na ur\u010dit\u00fa skupinu da\u0148ov\u00fdch subjektov<\/li>\n<li><em>Predpis a v\u00fdber dane \u2013 <\/em>uskuto\u010d\u0148uje sa pod\u013ea dane, napr. da\u0148ov\u00fdm priznan\u00edm, da\u0148 vyberan\u00e1 zr\u00e1\u017ekou<\/li>\n<li><em>Zda\u0148ovacie obdobie \u2013 <\/em>\u010dasov\u00fd \u00fasek zhodn\u00fd s \u00fa\u010dtovn\u00fdm obdob\u00edm, za ktor\u00fd sa pr\u00edslu\u0161n\u00e1 da\u0148 vymeriava. M\u00f4\u017ee by\u0165 ro\u010dn\u00e9 alebo mesa\u010dn\u00e9 zda\u0148ovacie obdobie.<\/li>\n<li><em>Da\u0148ov\u00e9 sankcie- <\/em>vyjadruj\u00fa sp\u00f4sob postihu za nesplnenie platobn\u00fdch povinnost\u00ed, \u010di\u017ee za oneskorenie alebo nezaplatenie, resp nezaplatenie v po\u017eadovanej v\u00fd\u0161ke. M\u00f4\u017eu to by\u0165 pen\u00e1le, pokuty, alebo \u00farok z ome\u0161kania<\/li>\n<li><em>\u00fa\u013eava na dani \u2013 <\/em>\u010diastka o ktor\u00fa sa zni\u017euje da\u0148. M\u00f4\u017ee ma\u0165 podobu odpo\u010dtu od da\u0148ov\u00e9ho z\u00e1kladu, zn\u00ed\u017eenia da\u0148ovej sadzby alebo odpustenie dane.<\/li>\n<li><em>nezdanite\u013en\u00fdm minimom \u2013 <\/em>je to \u010diastka, ktor\u00e1 nepodlieha zdaneniu<\/li>\n<li><em>splatnos\u0165 dane \u2013 <\/em>term\u00edn, do ktor\u00e9ho je potrebn\u00e9 da\u0148 zaplati\u0165<\/li>\n<li><em>minim\u00e1lna da\u0148 \u2013 <\/em>da\u0148ov\u00e1 povinnos\u0165 uplat\u0148ovan\u00e1 vo\u010di da\u0148ovn\u00edkom, ktor\u00ed nevyk\u00e1zali zisk. Vyu\u017e\u00edva sa pri dani z pr\u00edjmov podnikate\u013esk\u00fdch subjektov.<\/li>\n<li><em>da\u0148ov\u00e9 priznanie \u2013 <\/em>ozn\u00e1menie da\u0148ovn\u00edka, v ktorom uv\u00e1dza \u00fadaje potrebn\u00e9 na ur\u010denie v\u00fd\u0161ky jeho da\u0148ovej povinnosti.<\/li>\n<li><em>da\u0148ov\u00e9 hl\u00e1senie \u2013 <\/em>pod\u00e1va sa, ke\u010f sa da\u0148 zaplat\u00ed alebo sa splat\u00ed jej \u010diastka.<\/li>\n<\/ul>\n<h2>Da\u0148ov\u00e1 s\u00fastava v Slovenskej republike<\/h2>\n<p>Od roku 2005 m\u00e1 <a href=\"https:\/\/www.euroekonom.sk\/danovy-system-slovenskej-republiky\/\">slovensk\u00e1 da\u0148ov\u00e1 s\u00fastava<\/a> nov\u00fa podobu. \u010clen\u00ed sa na dve z\u00e1kladn\u00e9 skupiny \u2013 na priame a nepriame dane. D.S. sa zjednodu\u0161ila, v novej s\u00fastave sa viac vyu\u017e\u00edva nepriame zdanenie, \u010di\u017ee maj\u00fa vy\u0161\u0161\u00ed podiel na \u0161t\u00e1tnom rozpo\u010dte.<br \/>\nDane tvoria a\u017e 90% pr\u00edjmovej str\u00e1nky \u0161t\u00e1tneho rozpo\u010dtu. Niektor\u00e9 v\u00fddavky \u0161t\u00e1tu smeruj\u00fa k ob\u010danovi priamo ( v\u00fdpomoci, podpory, \u0161t\u00e1tna pr\u00e9mia) in\u00e9 sprostredkovane (zdravotn\u00edctvo, \u0161kolstvo, kult\u00fara) Zavedenie nepriamych dan\u00ed bolo do zna\u010dnej miery ovplyvnen\u00e9 \u00fasil\u00edm harmonizova\u0165 da\u0148ov\u00fd syst\u00e9m v E\u00da. Predmetom zdanenia pri dani z pridanej hodnoty \u2013 DPH s\u00fa v\u0161etky dod\u00e1vky tovaru a slu\u017eieb, ako aj dovozy tovaru, a s\u00fa dominantn\u00e9 v s\u00fastave dan\u00ed v SR.<br \/>\nSpotrebn\u00e9 dane s\u00fa uplat\u0148ovan\u00e9 samostatne a s\u00fa stanoven\u00e9 pevnou \u010diastkou na jednotku. Tieto dane v\u00fdrazne zvy\u0161uj\u00fa podiel dan\u00ed na celkov\u00fdch pr\u00edjmoch \u0161t\u00e1tneho rozpo\u010dtu. Nepriame dane sa vyberaj\u00fa pri predaji tovaru alebo pri poskytovan\u00ed slu\u017eieb, zapo\u010d\u00edtavaj\u00fa sa do cien, a tak vlastne nepriame dane zn\u00e1\u0161a kupuj\u00faci. Pri priamych sa vyberanie uskuto\u010d\u0148uje bezprostredne od jednotliv\u00fdch da\u0148ovn\u00edkov a nemo\u017eno ich pren\u00e1\u0161a\u0165 na in\u00e9 osoby. Da\u0148ov\u00e1 s\u00fastava m\u00e1 jednotn\u00fd pr\u00edstup ku v\u0161etk\u00fdm FO a PO, vytv\u00e1ra im rovnak\u00e9 podmienky na hospod\u00e1renie. Do da\u0148ovej s\u00fastavy nepatria platby, ktor\u00e9 s\u00fa \u00fa\u010delov\u00e9, ako napr. poistn\u00e9 na financovanie potrieb zdravotn\u00e9ho, nemocensk\u00e9ho a d\u00f4chodkov\u00e9ho zabezpe\u010denia, ako aj podp\u00f4r v nezamestnanosti.<br \/>\nR\u00f4zne eur\u00f3pske krajiny maj\u00fa r\u00f4zne da\u0148ov\u00e9 s\u00fastavy. Odli\u0161nosti n\u00e1jdete v \u010dl\u00e1nku <a href=\"https:\/\/www.euroekonom.sk\/zahranicne-danove-systemy\/\">Zahrani\u010dn\u00e9 da\u0148ov\u00e9 syst\u00e9my<\/a>.<\/p>\n<h2>Nepriame dane<\/h2>\n<h3>Da\u0148 z pridanej hodnoty<\/h3>\n<p><a href=\"https:\/\/www.euroekonom.sk\/financie\/dane\/nepriame-dane\/\">Da\u0148 z pridanej hodnoty<\/a> \u00a0&#8211; DPH je svojou ekonomickou podstatou v\u0161eobecnou spotrebnou da\u0148ou, ktor\u00e1 za\u0165a\u017euje kone\u010dn\u00e9ho spotrebite\u013ea, ale ktor\u00fa odv\u00e1dza dod\u00e1vate\u013e. Za\u0165a\u017eovan\u00e9 s\u00fa \u0148ou v\u00fdrobky a slu\u017eby pri ka\u017edom predaji od za\u010diatku v\u00fdrobn\u00e9ho cyklu a\u017e po distrib\u00faciu ku kone\u010dn\u00e9mu spotrebite\u013eovi. Sp\u00f4sob v\u00fdpo\u010dtu da\u0148ovej povinnosti je stanoven\u00fd z odvodu salda DPH(rozdiel medzi DPH na vstupe a na v\u00fdstupe).<br \/>\nMechanizmus DPH zais\u0165uje, aby platite\u013e dane odviedol da\u0148 len z tej \u010dasti hodnoty v\u00fdrobku, ktor\u00fa s\u00e1m pridal. Pri re\u0161pektovan\u00ed ekonomick\u00fdch podmienok a odpor\u00fa\u010dan\u00ed E\u00da je ur\u010dit\u00fd okruh \u010dinnost\u00ed, resp PO a FO, osloboden\u00fd od da\u0148ovej povinnosti. Krit\u00e9ria s\u00fa hlavne soci\u00e1lne d\u00f4vody, n\u00e1ro\u010dnos\u0165 ur\u010denia z\u00e1kladu dane a odpor\u00fa\u010dania zahrani\u010dn\u00fdch expertov. DPH nepodlieha ani v\u00fdvoz tovaru a slu\u017eieb, a taktie\u017e medzin\u00e1rodn\u00e1 preprava os\u00f4b, tovaru a pe\u0148az\u00ed. Je v\u0161ak pri nich umo\u017enen\u00fd odpo\u010det dane zaplatenej pri n\u00e1kupe vstupov.<br \/>\nHlavn\u00e9 v\u00fdhody DPH:<\/p>\n<ul>\n<li>vz\u0165ahuje sa na v\u0161etky podnikate\u013esk\u00e9 subjekty \u2013 \u010di\u017ee v\u0161eobecnos\u0165 zdanenia<\/li>\n<li>neutralita zdanenia z h\u013eadiska konkurencie<\/li>\n<li>elimin\u00e1cia da\u0148ov\u00fdch \u00fanikov<\/li>\n<li>je tie\u017e stabiln\u00fd pr\u00edjem pre \u0161t\u00e1tny rozpo\u010det<\/li>\n<li>zamedzuje kumul\u00e1ciu zdanenia<\/li>\n<\/ul>\n<p>Nev\u00fdhody DPH:<\/p>\n<ul>\n<li>men\u00ed cenu tovarov a slu\u017eieb<\/li>\n<li>neberie oh\u013ead na pr\u00edjmov\u00fa situ\u00e1ciu spotrebite\u013ea<\/li>\n<li>spr\u00e1va dane je pomerne n\u00e1ro\u010dn\u00e1<\/li>\n<li>n\u00e1rast administrat\u00edvnych povinnost\u00ed<\/li>\n<li>vpl\u00fdva na rast cien a teda aj na infl\u00e1ciu.<\/li>\n<\/ul>\n<p>Platite\u013emi DPH s\u00fa FO al PO, ktor\u00e9 vykon\u00e1vaj\u00fa zdanite\u013en\u00e9 plnenia. S\u00fa to osoby:<\/p>\n<ol>\n<li>ktor\u00fdch obrat za posledn\u00fdch 12 mesiacov dosiahol sumu 1 500 000Sk<\/li>\n<li>ktor\u00e9 vykon\u00e1vaj\u00fa plnenie na z\u00e1klade zmluvy o zdru\u017een\u00ed, ak celkov\u00fd obrat v\u0161etk\u00fdch t\u00fdchto os\u00f4b dosiahol 1 500 000SK<\/li>\n<li>osoby, ktor\u00e9 nesp\u013a\u0148aj\u00fa uveden\u00e9 podmienky si m\u00f4\u017eu poda\u0165 \u017eiados\u0165 kedyko\u013evek<\/li>\n<\/ol>\n<p>Od da\u0148ovej povinnosti je osloboden\u00fd okruh \u010dinnost\u00ed, pri ktor\u00fdch by bolo \u0165a\u017eko uskuto\u010dnite\u013en\u00e9 vyberanie dane. Pri t\u00fdchto \u010dinnostiach nem\u00e1 platite\u013e n\u00e1rok na odpo\u010det dane na vstupe. Patria sem napr: po\u0161tov\u00e9 slu\u017eby, finan\u010dn\u00e9 slu\u017eby, pois\u0165ovacie slu\u017eby, v\u00fdchovn\u00e9 a vzdel\u00e1vacie slu\u017eby, slu\u017eby soci\u00e1lnej pomoci, kult\u00fare slu\u017eby, &#8230;<\/p>\n<h3>Spotrebn\u00e9 dane<\/h3>\n<p>V SR m\u00e1me tieto <a href=\"https:\/\/www.euroekonom.sk\/danovy-system-slovenskej-republiky\/\">druhy spotrebn\u00fdch dan\u00ed<\/a>, pri\u010dom ka\u017ed\u00fa z nich upravuje osobitn\u00fd z\u00e1kon:<\/p>\n<ul>\n<li><strong>Spotrebn\u00e1 da\u0148 z piva \u2013 <\/strong>platite\u013eom je PO al FO, ktor\u00e1 v tuzemsku pivo vyr\u00e1ba, alebo ktorej sa m\u00e1 vyv\u00e1\u017ean\u00e9 alebo dov\u00e1\u017ean\u00e9 pivo prepusti\u0165 do navrhovan\u00e9ho re\u017eimu.. Predmetom je pivo vyroben\u00e9 alebo dovezen\u00e9 do tuzemsku. Z\u00e1kladom je mno\u017estvo piva, pri kt vznikla da\u0148ov\u00e1 povinnos\u0165 vyjadren\u00e9 v hektolitroch. Sadzby s\u00fa stanoven\u00e9 v \u20ac za koncentr\u00e1ciu piva. Da\u0148 sa vypo\u010d\u00edta ako s\u00fa\u010din piva v hektolitroch a pr\u00edslu\u0161nej sadzby.<\/li>\n<li><strong>Spotrebn\u00e1 da\u0148 z v\u00edna \u2013 <\/strong>platite\u013eom FO al PO, ktor\u00e1 v\u00edno vyr\u00e1ba, alebo dov\u00e1\u017ea. Predmetom s\u00fa hroznov\u00e9 v\u00edna, \u0161umiv\u00e9 v\u00edna, dezertn\u00e9 a v\u00edna vyroben\u00fa al dovezen\u00e9 v tuzemsku. Z\u00e1kladom je mno\u017estvo v\u00edna, vyjadren\u00e9 v hektolitroch. Sadzby dane s\u00fa ur\u010den\u00e9 v \u20ac za hektoliter, Da\u0148 sa vypo\u010d\u00edta ako s\u00fa\u010din v\u00edna v hektolitroch a pr\u00edslu\u0161nej sadzby.<\/li>\n<li><strong>Spotrebn\u00e1 da\u0148 z liehu \u2013 <\/strong>platite\u013e je v\u00fdrobca, kupuj\u00faci, dovozca alebo v\u00fdvozca, spr\u00e1va \u0161t\u00e1tnych hmotn\u00fdch rezerv SR. Predmetom je lieh vyroben\u00fd alebo dovezen\u00fd do tuzemska. Z\u00e1kladom je mno\u017estvo liehu vyjadren\u00e9 v litroch absol\u00fatneho alkoholu. Da\u0148 sa vypo\u010d\u00edta ako s\u00fa\u010din z\u00e1kladu dane a ur\u010ditej sadzby dane \u20ac\/l<\/li>\n<li><strong>Spotrebn\u00e1 da\u0148 z tabaku a tabakov\u00fdch v\u00fdrobkov \u2013 <\/strong>platite\u013e \u2013 FO al PO, ktor\u00e1 vyr\u00e1ba tabakov\u00e9 v\u00fdrobky. Predmetom je tabak a tabakov\u00e9 v\u00fdrobky vyroben\u00e9 al dovezen\u00e9 v tuzemsku. Z\u00e1kladom dane je mno\u017estvo tabak v\u00fdrobkov, vyjadren\u00e1 v ks alebo kg. Da\u0148 sa vypo\u010d\u00edta ako s\u00fa\u010din z\u00e1kladu dane a ur\u010ditej sadzby dane ur\u010denej v \u20ac\/kg.<\/li>\n<li><strong>Spotrebn\u00e1 da\u0148 z miner\u00e1lnych olejov \u2013 <\/strong>predmetom s\u00fa miner\u00e1lne oleje vyroben\u00e9 alebo dovezen\u00e9 na da\u0148ov\u00e9 \u00fazemie. Z\u00e1kladom je mno\u017estvo oleja vyjadren\u00e9 v litroch alebo kg. Sadzba dane je pod\u013ea druhu oleja v \u20ac za 1000 lit, pr\u00edp. 1000 kg<\/li>\n<\/ul>\n<h2>PRIAME DANE<\/h2>\n<h3>Da\u0148 z pr\u00edjmov fyzick\u00fdch os\u00f4b<\/h3>\n<p>Da\u0148ovn\u00edkom <a href=\"https:\/\/www.euroekonom.sk\/financie\/dane\/priame-dane-dan-z-prijmov-fyzickych-a-pravnickych-osob\/\">dane z pr\u00edjmu fyzick\u00fdch os\u00f4b<\/a> je FO, ktor\u00e1 m\u00e1 na \u00fazem\u00ed SR trval\u00fd pobyt, alebo sa tu obvykle zdr\u017eiava (min 183 dn\u00ed v roku) a maj\u00fa tzv. neobmedzen\u00fa da\u0148ov\u00fa povinnos\u0165, a to z pr\u00edjmov plyn\u00facich zo zdrojov na \u00fazem\u00ed SR, ako aj zo zdrojov v zahrani\u010d\u00ed. Alebo ak maj\u00fa tzv. neobmedzen\u00fa da\u0148ov\u00fa povinnos\u0165 a to z pr\u00edjmov plyn\u00facich zo zdrojov na \u00fazem\u00ed SR. Predmetom dane s\u00fa pr\u00edjmy zo: z\u00e1vislej \u010dinnosti a funk\u010dn\u00e9 p\u00f4\u017eitky, z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti, z kapit\u00e1lov\u00e9ho majetku, ostatn\u00e9 pr\u00edjmy.<br \/>\nOd dane s\u00fa osloboden\u00e9 napr. pr\u00edjmy:<\/p>\n<ul>\n<li>Z predaja bytu vlastnen\u00e9ho min dva roky<\/li>\n<li>z predaja nehnute\u013enost\u00ed, ktor\u00e9 da\u0148ovn\u00edk nevyu\u017e\u00edval pri podnikan\u00ed<\/li>\n<li>pr\u00edjmy plyn\u00face zo soci\u00e1lnych d\u00e1vok<\/li>\n<li>ceny a v\u00fdhry do 150 EUR<\/li>\n<\/ul>\n<h3>Da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b<\/h3>\n<p>Da\u0148ovn\u00edkom s\u00fa v\u0161etky PO s v\u00fdnimkou verejn\u00fdch obchodn\u00fdch spolo\u010dnost\u00ed a NBS. \u010ci\u017ee PO so s\u00eddlom v SR \u2013 vz\u0165ahuje sa na pr\u00edjmy zo zdrojov v SR ale aj zahrani\u010d\u00ed, ale aj PO so s\u00eddlom mimo SR \u2013 vz\u0165ahuje sa len na pr\u00edjmy zo zdrojov na \u00fazem\u00ed SR.<br \/>\nPredmetom s\u00fa v\u0161etky pr\u00edjmy, predmetom nie s\u00fa tieto pr\u00edjmy: zdeden\u00e9 alebo darovan\u00e9 nehnute\u013enosti a hnute\u013enosti, podiel na zisku vypl\u00e1can\u00fd po zdanen\u00ed ale aj likvida\u010dn\u00fd zostatok pr\u00edjem plyn\u00faci z nadobudnutia nov\u00fdch akci\u00ed<br \/>\nOsloboden\u00e9 s\u00fa napr. tieto pr\u00edjmy:<\/p>\n<ul>\n<li>\u010dlensk\u00e9 pr\u00edspevky prijat\u00e9 z\u00e1ujmov\u00fdmi zdru\u017eeniami<\/li>\n<li>pr\u00edjmy obc\u00ed a V\u00daC z pren\u00e1jmu<\/li>\n<li>v\u00fdnosy zo \u0161t\u00e1tnych dlhopisov a cenn\u00fdch papierov<\/li>\n<li>v\u00fdnosy z kostoln\u00fdch zbierok<\/li>\n<\/ul>\n<p>Z\u00e1kladom dane je rozdiel medzi pr\u00edjmami a v\u00fddavkami alebo v podvojnom \u00fa\u010dte v\u00fdsledok hospod\u00e1renia.\u00a0Sadzba dane z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b je v\u017edy 19%.<\/p>\n<h3>Da\u0148 z nehnute\u013enost\u00ed<\/h3>\n<p>T\u00e1to da\u0148 zah\u0155\u0148a:<\/p>\n<ul>\n<li><strong>Da\u0148 z pozemkov<\/strong> <em>\u2013 <\/em>da\u0148ovn\u00edk je vlastn\u00edk pozemku alebo spr\u00e1vca, predmetom s\u00fa pozemky(\u010di\u017ee orn\u00e1 p\u00f4da, chme\u013enice, vinice, trval\u00e9 tr\u00e1vne porasty, z\u00e1hrady, lesn\u00e9 pozemky, rybn\u00edky, zastavan\u00e9 plochy a n\u00e1dvoria, stavebn\u00e9 pozemky, ostatn\u00e9 plochy) z\u00e1kladom dane je hodnota pozemku ur\u010den\u00e1 vyn\u00e1soben\u00edm v\u00fdmery pozemku a hodnoty p\u00f4dy. Sadzba je ur\u010den\u00e1 tabu\u013ekou pre jednotliv\u00e9 obce pod\u013ea po\u010dtu obyvate\u013eov<\/li>\n<li><strong>Da\u0148 zo stavieb<\/strong><em> &#8211; <\/em>da\u0148ovn\u00edkom je PO al FO, ktor\u00e1 stavbu vlastn\u00ed. Predmetom s\u00fa stavby na \u00fazem\u00ed SR (konkr\u00e9tne: stavby na b\u00fdvanie a pr\u00edslu\u0161enstvo stavby, S. na p\u00f4dohospod\u00e1rsku produkciu, sklen\u00edky, chaty, gar\u00e1\u017ee, priemyseln\u00e9 stavby, S. na podnikate\u013esk\u00fa a z\u00e1robkov\u00fa \u010dinnos\u0165, ostatn\u00e9 S). z\u00e1kladom je v\u00fdmera v m<sup>2 . <\/sup>Sadzba dane je 1 Sk za ka\u017ed\u00fd aj za\u010dat\u00fd m<sup>2<\/sup> zastavanej plochy.<\/li>\n<li><strong>Da\u0148 z bytov a nebytov\u00fdch priestorov v bytovom dome, zo spolo\u010dn\u00fdch \u010dast\u00ed bytov\u00e9ho domu a spolo\u010dn\u00fdch zariaden\u00ed bytov\u00e9ho domu a ich \u010dast\u00ed<\/strong> <em>\u2013 <\/em>da\u0148ovn\u00edk vlastn\u00edk bytu, z\u00e1kladom je v\u00fdmera plochy podlahy v m<sup>2 <\/sup>, sadzba dane je 1Sk za ka\u017ed\u00fd aj za\u010dat\u00fd m<sup>2 <\/sup>podlahovej plochy bytu a nebytov\u00e9ho priestoru.<\/li>\n<\/ul>\n<p><strong>Da\u0148 z motorov\u00fdch vozidiel <\/strong><br \/>\nDa\u0148ovn\u00edkom je FO al PO ktor\u00e1 je dr\u017eite\u013eom vozidla, zap\u00edsan\u00e1 v dokladoch vozidla, alebo u\u017e\u00edva vozidlo, v ktor\u00e9ho dokladoch je zap\u00edsan\u00e1 ako dr\u017eite\u013e FO, ktor\u00e1 zomrela, PO, ktor\u00e1 zanikla, alebo FO al PO, ktor\u00e1 u\u017e\u00edva vozidlo dovezen\u00e9 do SR, ktor\u00e9 nie je pova\u017eovan\u00e9 za vozidlo v medzin\u00e1rodnej prem\u00e1vke a dr\u017eite\u013e nem\u00e1 trval\u00fd pobyt v SR. Predmetom s\u00fa cest\u00e9 motorov\u00e9 vozidl\u00e1 a ich pr\u00edpojn\u00e9 vozidl\u00e1, ktor\u00e9 maj\u00fa eviden\u010dn\u00e9 \u010d\u00edslo. Z\u00e1kladom dane je ich hmotnos\u0165 v ton\u00e1ch a po\u010det n\u00e1prav a pri osobn\u00fdch auto. ich zdvihov\u00fd objem motora v cm<sup>3<\/sup>. Sadzby s\u00fa uveden\u00e9 v sadzobn\u00edku.<br \/>\n<strong>Ostatn\u00e9 miestne dane a miestny poplatok <\/strong><br \/>\nDa\u0148 za psa, <a href=\"https:\/\/www.euroekonom.sk\/financie\/dane\/priame-dane-miestne-dane\/\">da\u0148 za u\u017e\u00edvanie verejn\u00e9ho priestranstva<\/a>, za ubytovanie, za predajn\u00e9 automaty, za nev\u00fdhern\u00e9 hracie pr\u00edstroje, da\u0148 za vjazd a zotrvanie vozidla v historickej \u010dasti mesta, za jadrov\u00e9 zariadenie a poplatok za komun\u00e1lne odpady a drobn\u00e9 stavebn\u00e9 odpady. V\u00fd\u0161ka sa stanovuje nariaden\u00edm obce.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Po\u017eiadavky na efekt\u00edvny da\u0148ov\u00fd syst\u00e9m V\u0161eobecn\u00fd n\u00e1zor hovor\u00ed, \u017ee dobr\u00fd da\u0148ov\u00fd syst\u00e9m by mal ma\u0165 t\u00fdchto 5 vlastnost\u00ed: Ekonomick\u00e1 efekt\u00edvnos\u0165 \u2013 dane maj\u00fa vplyv na &hellip; <\/p>\n","protected":false},"author":13,"featured_media":24882,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,551],"tags":[105,207,98],"class_list":["post-11174","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financie","category-podnikam","tag-dane","tag-keynes","tag-rozpocet"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Da\u0148ov\u00e1 politika Slovenskej republiky<\/title>\n<meta name=\"description\" content=\"Po\u017eiadavky na efekt\u00edvny da\u0148ov\u00fd syst\u00e9m. 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