{"id":11769,"date":"2023-04-16T08:17:21","date_gmt":"2023-04-16T06:17:21","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=11769"},"modified":"2024-05-13T14:57:16","modified_gmt":"2024-05-13T12:57:16","slug":"danova-teoria","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/danova-teoria\/","title":{"rendered":"Da\u0148ov\u00e1 te\u00f3ria"},"content":{"rendered":"<h2>Da\u0148<\/h2>\n<p>Da\u0148 je platba fyzick\u00fdch alebo pr\u00e1vnick\u00fdch os\u00f4b, ktor\u00e1 je vyn\u00fatite\u013en\u00e1, nen\u00e1vratn\u00e1, spravidla ne\u00fa\u010delov\u00e1, z\u00e1konom ur\u010den\u00e1 a pravidelne sa opakuj\u00faca, ktor\u00fa vyber\u00e1 \u0161t\u00e1t a org\u00e1ny miestnej samospr\u00e1vy v prospech verejn\u00fdch rozpo\u010dtov a \u00fa\u010delov\u00fdch fondov na \u00fahradu verejn\u00fdch v\u00fddavkov vo vopred ur\u010denej v\u00fd\u0161ke a s presne ur\u010den\u00fdm term\u00ednom splatnosti.<\/p>\n<h2>Da\u0148ov\u00e1 te\u00f3ria a politika<\/h2>\n<p>Da\u0148ov\u00e1 te\u00f3ria a politika je jednou z hlavn\u00fdch a rozhoduj\u00facich oblast\u00ed problematiky \u0161t\u00e1tneho rozpo\u010dtu. Da\u0148 predstavuje najd\u00f4le\u017eitej\u0161iu \u010das\u0165 rozpo\u010dtov\u00fdch pr\u00edjmov. \u0160t\u00e1t pomocou nich s\u00fastre\u010fuje prostriedky na \u00fahradu svojich potrieb. Da\u0148ov\u00e1 te\u00f3ria a politika predstavuj\u00fa rozsiahlu oblas\u0165 politiky \u0161t\u00e1tneho rozpo\u010dtu, ktor\u00e1 je stredom ekonomick\u00e9ho z\u00e1ujmu vzh\u013eadom na svoj v\u00fdznam pre \u0161t\u00e1t a spolo\u010dnos\u0165. S da\u0148ami sa sp\u00e1jaj\u00fa mnoh\u00e9 te\u00f3rie ale aj rozdielne pr\u00edstupy.<br \/>\nDefin\u00edcie na da\u0148 sa vyskytuj\u00fa od \u010dias feud\u00e1lnej spolo\u010dnosti. <a href=\"https:\/\/www.euroekonom.sk\/scholastika-tomas-akvinsky-a-jeho-dielo\/\">Tom\u00e1\u0161 Akvinsk\u00fd v 13. storo\u010d\u00ed<\/a> charakterizoval da\u0148 ako dovolen\u00fa l\u00fape\u017e. Cirkev zase tvrdila, \u017ee neplatenie dane je \u0165a\u017ek\u00fd hriech. Hobbes v 17. storo\u010d\u00ed &#8211; \u201eda\u0148 je cena za vyk\u00fapenie mieru a cena za ochranu \u017eivota\u201c. Nesk\u00f4r sa ch\u00e1pe da\u0148 ako v\u00fdmena, pri ktorej \u0161t\u00e1t dod\u00e1va slu\u017eby a da\u0148ovn\u00edk za neplat\u00ed. \u201eDane s\u00fa to, \u010do plat\u00edme za civilizovan\u00fa spolo\u010dnos\u0165.\u201c &#8211; O. W. Holmes.<\/p>\n<h2>Charakteristika dan\u00ed<\/h2>\n<p>Na da\u0148 sa m\u00f4\u017eeme pozera\u0165 z dvoch h\u013ead\u00edsk a to z form\u00e1lno-pr\u00e1vneho pr\u00edstupu a ekonomicko-finan\u010dn\u00e9ho pr\u00edstupu. Form\u00e1lno-pr\u00e1vny pr\u00edstup definuje da\u0148 ako povinn\u00fa, z\u00e1konom ur\u010den\u00fa platbu, ktor\u00e1 je ne\u00fa\u010delov\u00e1 a neekvivalentn\u00e1, ktor\u00fa da\u0148ov\u00e9 subjekty odv\u00e1dzaj\u00fa do pr\u00edslu\u0161n\u00e9ho verejn\u00e9ho rozpo\u010dtu.<br \/>\nPod\u013ea ekonomicko-finan\u010dn\u00e9ho pr\u00edstupu ide o finan\u010dn\u00fd vz\u0165ah medzi \u0161t\u00e1tom a da\u0148ov\u00fdm subjektom. Na z\u00e1klade tohto vz\u0165ahu z\u00edskava \u0161t\u00e1t pr\u00edjmy do \u0161t\u00e1tneho rozpo\u010dtu pre plnenie svojich cie\u013eov. Da\u0148 sa v s\u00fa\u010dasnosti vn\u00edma z troch h\u013ead\u00edsk:<\/p>\n<ul>\n<li><strong>Da\u0148 je povinn\u00e1, nen\u00e1vratn\u00e1 platba do verejn\u00fdch rozpo\u010dtov<\/strong>, ktor\u00e1 je ukladan\u00e1 ako povinnos\u0165 da\u0148ov\u00fdm subjektom na z\u00e1klade v\u0161eobecne platn\u00fdch z\u00e1konov bez zvl\u00e1\u0161tnej protislu\u017eby. Dane sa pova\u017euj\u00fa za nan\u00faten\u00e9 bremeno a \u0161t\u00e1t sa nem\u00f4\u017ee spolieha\u0165 na dobrovo\u013en\u00e9 platenie dan\u00ed zo strany da\u0148ov\u00fdch subjektov. Preto mus\u00ed ma\u0165 vytvoren\u00fd donucovac\u00ed mechanizmus, ktor\u00fdm sa zabezpe\u010d\u00ed to, \u017ee da\u0148ov\u00e1 povinnos\u0165 bude splnen\u00e1. Na z\u00e1klade nen\u00e1vratnosti dane nemo\u017eno o\u010dak\u00e1va\u0165 \u017eiadnu priamu protislu\u017ebu a jej reciprocitu.<\/li>\n<li><strong>Dane s\u00fa pr\u00edjmom pre verejn\u00e9 rozpo\u010dty.<\/strong> Dane predstavuj\u00fa najv\u00e4\u010d\u0161\u00ed, nie v\u0161ak jedin\u00fd zdroj \u0161t\u00e1tneho rozpo\u010dtu.<\/li>\n<li><strong>Dane ako n\u00e1stroj trhovej ekonomiky<\/strong> zabezpe\u010duj\u00fa presun finan\u010dn\u00fdch prostriedkov zo s\u00fakromn\u00e9ho sektora do sektora verejn\u00e9ho. S\u00fa regula\u010dn\u00fdm a stimula\u010dn\u00fdm n\u00e1strojom, ktor\u00ed m\u00f4\u017ee ovplyv\u0148ova\u0165 trhov\u00fa ekonomiku dan\u00e9ho \u0161t\u00e1tu.<\/li>\n<\/ul>\n<p>Pod prvkami da\u0148ovej techniky rozumieme finan\u010dno-pr\u00e1vne opatrenia, ktor\u00e9 mus\u00ed obsahova\u0165 ka\u017ed\u00e1 da\u0148 a poplatok. Predstavuj\u00fa form\u00e1lne n\u00e1le\u017eitosti da\u0148ov\u00fdch z\u00e1konov. Prvky da\u0148ovej techniky rozde\u013eujeme na z\u00e1kladn\u00e9 a doplnkov\u00e9.<\/p>\n<h3>Da\u0148ovn\u00edk<\/h3>\n<p>Da\u0148ovn\u00edk je osoba (fyzick\u00e1, alebo pr\u00e1vnick\u00e1), ktorej je ulo\u017een\u00e1 da\u0148ov\u00e1 povinnos\u0165.<\/p>\n<h3>Da\u0148ov\u00e1 povinnos\u0165<\/h3>\n<p>Da\u0148ov\u00e1 povinnos\u0165 m\u00f4\u017ee by\u0165 vymedzen\u00fd dvoma sp\u00f4sobmi:<\/p>\n<ol>\n<li>priame dane \u2013 jednozna\u010dn\u00e9 a presn\u00e9 vymedzenie da\u0148ovn\u00edka v z\u00e1kone, napr. da\u0148 z pr\u00edjmov fyzick\u00fdch os\u00f4b, da\u0148 z nehnute\u013enost\u00ed a pod.<\/li>\n<li>nepriame dane \u2013 nie je mo\u017en\u00e9 v z\u00e1kone stanovi\u0165 konkr\u00e9tneho da\u0148ovn\u00edka. Pri nepriamych daniach tu vystupuj\u00fa dve osoby, da\u0148ovn\u00edk a platite\u013e dane.<\/li>\n<\/ol>\n<h3>Platite\u013e dane<\/h3>\n<p>Platite\u013eom dane je fyzick\u00e1, alebo pr\u00e1vnick\u00e1 osoba, ktor\u00e1 mus\u00ed zo z\u00e1kona odvies\u0165 zinkasovan\u00fa da\u0148.<\/p>\n<h3>Predmet dane<\/h3>\n<p>Predmetom dane je pr\u00edjem (v\u00fdnos) z \u010dinnosti da\u0148ovn\u00edka a z nakladania s majetkom da\u0148ovn\u00edka. Da\u0148ov\u00fd objekt m\u00e1 by\u0165 presne kvantifikovate\u013en\u00fd a m\u00e1 charakterizova\u0165 da\u0148ov\u00fa schopnos\u0165 da\u0148ovn\u00edka. Pod\u013ea objektu rozli\u0161ujeme tri skupiny dan\u00ed:<\/p>\n<ul>\n<li><strong>dane z pr\u00edjmov<\/strong> \u2013 predmetom dane s\u00fa pr\u00edjmy \u2013 mzda zamestnanca, zisk podniku, pr\u00edjem z kapit\u00e1lov\u00e9ho majetku a pod.,<\/li>\n<li><strong>dane z majetku<\/strong> \u2013 predmetom dane je majetok \u2013 hnute\u013en\u00fd, nehnute\u013en\u00fd<\/li>\n<li><strong>dane z predaja, alebo zo spotreby<\/strong> \u2013 predmetom dane je predaj, alebo spotreba tovarov a slu\u017eieb<\/li>\n<\/ul>\n<h3>Z\u00e1klad dane<\/h3>\n<p>Z\u00e1klad dane je kvantifikovan\u00fdm vyjadren\u00edm predmetu dane, ktor\u00e9ho cie\u013eom je ur\u010di\u0165 celkov\u00fa sumu zdanite\u013en\u00e9ho objektu. Jeho sp\u00f4sob v\u00fdpo\u010dtu je vymedzen\u00fd v pr\u00edslu\u0161nom da\u0148ovom z\u00e1kone. Z\u00e1klad dane sa d\u00e1 \u010di u\u017e z ekonomick\u00fdch d\u00f4vodov, alebo zo soci\u00e1lnych d\u00f4vodov ovplyvni\u0165 pomocou odpo\u010d\u00edtate\u013en\u00fdch polo\u017eiek. Po takejto \u00faprave vol\u00e1me z\u00e1klad dane upraven\u00fdm da\u0148ov\u00fdm z\u00e1kladom.<\/p>\n<h3>Da\u0148ov\u00e1 sadzba<\/h3>\n<p>Da\u0148ov\u00e1 sadzba je postupnos\u0165 krokov, pomocou ktor\u00fdch z da\u0148ov\u00e9ho z\u00e1kladu stanov\u00edme da\u0148ov\u00fa povinnos\u0165. Vhodnou vo\u013ebou da\u0148ovej sadzby m\u00f4\u017eeme zabezpe\u010di\u0165 splnenie stanoven\u00fdch cie\u013eov. Rozli\u0161ujeme tri z\u00e1kladn\u00e9 druhy sadzieb:<\/p>\n<ol>\n<li><strong>pevn\u00e1 sadzba dane<\/strong> je stanoven\u00e1 absol\u00fatnou sumou za da\u0148ov\u00fa jednotku. Uplat\u0148uj\u00fa sa najm\u00e4 pri t\u00fdch daniach, kde je objektom dane majetok, alebo spotreba. T\u00e1to sadzba neodr\u00e1\u017ea rast cenovej hladiny, preto\u017ee nereaguje na zmeny v hodnote z\u00e1kladu dane.<\/li>\n<li><strong>pohybliv\u00e1 sadzba dane<\/strong> sa naj\u010dastej\u0161ie vyjadruje percentu\u00e1lnou sadzbou z da\u0148ov\u00e9ho z\u00e1kladu. Pou\u017e\u00edva sa najm\u00e4 pri majetkov\u00fdch daniach a dane z pridanej hodnoty. Pohybliv\u00e9 sadzby m\u00f4\u017eu ma\u0165 charakter proporcion\u00e1lny, progres\u00edvny, alebo degres\u00edvny:\n<ul>\n<li>proporcion\u00e1lna sadzba dane \u2013 je rovnakou percentu\u00e1lnou da\u0148ovou sadzbou pre ak\u00fdko\u013evek da\u0148ov\u00fd z\u00e1klad. Da\u0148 rastie v rovnakom tempe, ako z\u00e1klad dane.<\/li>\n<li>progres\u00edvna sadzba dane \u2013 \u010d\u00edm je vy\u0161\u0161\u00ed da\u0148ov\u00fd z\u00e1klad, t\u00fdm je vy\u0161\u0161ia sadzba dane. V praxi sa pou\u017e\u00edva nieko\u013eko p\u00e1siem da\u0148ov\u00fdch z\u00e1kladov, pri\u010dom v ka\u017edom p\u00e1sme plat\u00ed in\u00e1 sadzba dane.<\/li>\n<li>degres\u00edvna sadzba dane \u2013 \u010d\u00edm je vy\u0161\u0161\u00ed da\u0148ov\u00fd z\u00e1klad, t\u00fdm je ni\u017e\u0161ia sadzba dane. D\u00f4vodom pre tak\u00fato sadzbu m\u00f4\u017ee by\u0165 podpora podnikania a podpora rastu ekonomiky, ale v SR a vo svete sa tak\u00e1to sadzba nepou\u017e\u00edva.<\/li>\n<\/ul>\n<\/li>\n<li><strong>kombinovan\u00e1 forma sadzby dane<\/strong> vznik\u00e1 kombin\u00e1ciou pevn\u00fdch a pohybliv\u00fdch sadzieb.<\/li>\n<\/ol>\n<h3>Nezdanite\u013en\u00e9 minimum<\/h3>\n<p>Nezdanite\u013en\u00e9 minimum predstavuje sumu, ktor\u00e1 nepodlieha zdaneniu. Uplat\u0148uj\u00fa sa zo soci\u00e1lnych, alebo \u00fasporn\u00fdch d\u00f4vodov.<\/p>\n<h3>Odpo\u010d\u00edtate\u013en\u00e9 a pripo\u010d\u00edtate\u013en\u00e9 polo\u017eky<\/h3>\n<p>Odpo\u010d\u00edtate\u013en\u00e9 a pripo\u010d\u00edtate\u013en\u00e9 polo\u017eky zni\u017euj\u00fa, alebo zvy\u0161uj\u00fa da\u0148ov\u00fd z\u00e1klad. Pomocou nich mo\u017eno do <a href=\"https:\/\/www.euroekonom.sk\/danovy-system-slovenskej-republiky\/\">da\u0148ov\u00e9ho syst\u00e9mu<\/a> zabudova\u0165 soci\u00e1lne, ekologick\u00e9 a in\u00e9 n\u00e1stroje.<\/p>\n<h3>Da\u0148ov\u00e9 \u00fa\u013eavy<\/h3>\n<p>Da\u0148ov\u00e9 \u00fa\u013eavy predstavuj\u00fa \u010diastky, o ktor\u00e9 je zn\u00ed\u017een\u00e1 da\u0148. Tieto \u00fa\u013eavy sa odpo\u010d\u00edtavaj\u00fa od vypo\u010d\u00edtanej v\u00fd\u0161ky dane.<\/p>\n<h3>Oslobodenie od dane<\/h3>\n<p>Oslobodenie od dane je oslobodenie od da\u0148ovej povinnosti plati\u0165 da\u0148 v konkr\u00e9tnych pr\u00edpadoch vymedzen\u00fdch z\u00e1konom. V da\u0148ov\u00fdch syst\u00e9mov sa pou\u017e\u00edva vecn\u00e9 (objekt zdanenia je \u00faplne, alebo \u010diasto\u010dne osloboden\u00fd), priestorov\u00e9 (z\u00f3ny, v ktor\u00fdch sa uplat\u0148uje da\u0148ov\u00e9 zv\u00fdhodnenie) a \u010dasov\u00e9 (\u010das, po\u010das ktor\u00e9ho sa uplat\u0148uje da\u0148ov\u00e9 zv\u00fdhodnenie, alebo oslobodenie) vymedzenie oslobodenie od dane.<\/p>\n<h3>Predpis a v\u00fdber dane<\/h3>\n<p>Predpis a v\u00fdber dane mus\u00ed by\u0165 zabezpe\u010den\u00fd takou technikou, aby predpis a v\u00fdber dane boli uskuto\u010dnen\u00e9 s \u010do najni\u017e\u0161\u00edmi n\u00e1kladmi zdanenia. Predpis a v\u00fdber dane sa uskuto\u010d\u0148uj\u00fa:<\/p>\n<ul>\n<li>da\u0148ov\u00fdm priznan\u00edm \u2013 da\u0148 si vypo\u010d\u00edta a odvedie s\u00e1m da\u0148ovn\u00edk,<\/li>\n<li>da\u0148ov\u00fdm v\u00fdmerom \u2013 v\u00fd\u0161ku dane ur\u010d\u00ed da\u0148ovn\u00edkovi spr\u00e1vca dane,<\/li>\n<li>da\u0148 vyberan\u00e1 zr\u00e1\u017ekou \u2013 da\u0148 je vyberan\u00e1 pri zdroji osobou, ktor\u00e1 predmet zdanenia vypl\u00e1ca<\/li>\n<\/ul>\n<h3>Zda\u0148ovacie obdobie<\/h3>\n<p>Zda\u0148ovacie obdobie je obdobie, za ktor\u00e9 sa zda\u0148uje a mus\u00ed by\u0165 v s\u00falade s \u00fa\u010dtovn\u00fdm obdob\u00edm. (Spravidla to b\u00fdva kalend\u00e1rny rok.) Pre zabezpe\u010denie plynulosti pr\u00edjmov pre \u0161t\u00e1t s\u00fa da\u0148ovn\u00edci po\u010das tohto obdobia povinn\u00ed plati\u0165 preddavky na da\u0148 a to bu\u010f v mesa\u010dn\u00fdch, \u0161tvr\u0165ro\u010dn\u00fdch, polro\u010dn\u00fdch, alebo ro\u010dn\u00fdch intervaloch (v z\u00e1vislosti od v\u00fd\u0161ky da\u0148ovej povinnosti da\u0148ovn\u00edka).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148 Da\u0148 je platba fyzick\u00fdch alebo pr\u00e1vnick\u00fdch os\u00f4b, ktor\u00e1 je vyn\u00fatite\u013en\u00e1, nen\u00e1vratn\u00e1, spravidla ne\u00fa\u010delov\u00e1, z\u00e1konom ur\u010den\u00e1 a pravidelne sa opakuj\u00faca, ktor\u00fa vyber\u00e1 \u0161t\u00e1t a org\u00e1ny &hellip; <\/p>\n","protected":false},"author":19,"featured_media":24787,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,551],"tags":[105],"class_list":["post-11769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financie","category-podnikam","tag-dane"],"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 te\u00f3ria<\/title>\n<meta name=\"description\" content=\"Da\u0148, da\u0148ov\u00e1 te\u00f3ria a politika a charakteristika dan\u00ed. 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