{"id":11773,"date":"2023-04-15T20:05:38","date_gmt":"2023-04-15T18:05:38","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=11773"},"modified":"2024-05-13T14:57:16","modified_gmt":"2024-05-13T12:57:16","slug":"poziadavky-na-danovy-system-a-danove-principy","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/poziadavky-na-danovy-system-a-danove-principy\/","title":{"rendered":"Po\u017eiadavky na da\u0148ov\u00fd syst\u00e9m a da\u0148ov\u00e9 princ\u00edpy"},"content":{"rendered":"<h2>Da\u0148ov\u00e9 princ\u00edpy<\/h2>\n<p>Da\u0148ov\u00e9 princ\u00edpy s\u00fa po\u017eiadavky na <a href=\"https:\/\/www.euroekonom.sk\/danovy-system-slovenskej-republiky\/\">da\u0148ov\u00fd syst\u00e9m<\/a>, ktor\u00e9 s\u00fa zoh\u013ead\u0148ovan\u00e9 pri tvorbe da\u0148ov\u00e9ho syst\u00e9mu. Ka\u017ed\u00e1 krajina pri tvorbe svojho da\u0148ov\u00e9ho syst\u00e9mu zoh\u013ead\u0148uje jednotliv\u00e9 princ\u00edpy v inej miere a prisp\u00f4sob\u00ed ich pod\u013ea potrieb ekonomiky. Naj\u010dastej\u0161ie zoh\u013ead\u0148ovan\u00e9 princ\u00edpy pri tvorbe da\u0148ov\u00e9ho syst\u00e9mu:<\/p>\n<ul>\n<li>spravodlivos\u0165<\/li>\n<li>ekonomick\u00e1 efekt\u00edvnos\u0165<\/li>\n<li>preh\u013eadnos\u0165 a pr\u00e1vna perfektnos\u0165<\/li>\n<li>flexibilita<\/li>\n<li>pozit\u00edvne ekonomick\u00e9 p\u00f4sobenie na subjekty<\/li>\n<li>da\u0148ov\u00e1 istota<\/li>\n<\/ul>\n<h2>5 po\u017eadovan\u00fdch vlastnost\u00ed optim\u00e1lneho da\u0148ov\u00e9ho syst\u00e9mu<\/h2>\n<p>Autor Joseph E. Stiglitz sformuloval 5 po\u017eadovan\u00fdch vlastnost\u00ed optim\u00e1lneho da\u0148ov\u00e9ho syst\u00e9mu:<\/p>\n<ul>\n<li><em>po\u017eiadavka ekonomickej efekt\u00edvnosti<\/em>\u2013 da\u0148ov\u00fd syst\u00e9m by nemal by\u0165 v rozpore s efekt\u00edvnou alok\u00e1ciou zdrojov. Dane by nemali sp\u00f4sobova\u0165 ve\u013ek\u00e9 distorzie v cen\u00e1ch a \u00fa\u017eitku r\u00f4znych druhov \u010dinnost\u00ed. Distorzie ved\u00fa k substit\u00facii a \u010d\u00edm je substitu\u010dn\u00fd efekt v\u00e4\u010d\u0161\u00ed, t\u00fdm je v\u00e4\u010d\u0161ie tzv. nadmern\u00e9 bremeno dane<\/li>\n<li><em>po\u017eiadavka administrat\u00edvnej jednoduchosti<\/em>\u2013 da\u0148ov\u00fd syst\u00e9m by mal by\u0165 \u010do najjednoduch\u0161\u00ed a relat\u00edvne nen\u00e1kladn\u00fd z h\u013eadiska spr\u00e1vy<\/li>\n<li><em>po\u017eiadavka flexibility<\/em>\u2013 da\u0148ov\u00fd syst\u00e9m by mal by\u0165 schopn\u00fd \u013eahko a v niektor\u00fdch pr\u00edpadoch automaticky sa prisp\u00f4sobova\u0165 zmenen\u00fdm ekonomick\u00fdm podmienkam<\/li>\n<li><em>po\u017eiadavka politickej prieh\u013eadnosti a zodpovednosti<\/em>\u2013 da\u0148ov\u00fd syst\u00e9m mus\u00ed by\u0165 prieh\u013eadn\u00fd v tom zmysle, \u017ee da\u0148ovn\u00edk by mal vedie\u0165 na \u010do a pre\u010do plat\u00ed dane. Iba tak m\u00f4\u017ee politick\u00fd syst\u00e9m vo svojom rozhodovan\u00ed odr\u00e1\u017ea\u0165 preferencie jednotlivcov<\/li>\n<li><em>po\u017eiadavka spravodlivosti<\/em>\u2013 da\u0148ov\u00fd syst\u00e9m by mal by\u0165 spravodliv\u00fd v pr\u00edstupoch k rozdielnym jednotlivcom<\/li>\n<\/ul>\n<p>Dane m\u00f4\u017eu kr\u00e1tkodobo p\u00f4sobi\u0165 na dopyt s\u00fakromn\u00e9ho sektoru tak, \u017ee od\u010derpaj\u00fa v\u00e4\u010d\u0161iu, alebo men\u0161iu \u010das\u0165 z jeho objemu. Hovor\u00edme, \u017ee dane pru\u017ene reaguj\u00fa na rast hrub\u00e9ho dom\u00e1ceho produktu. Ak m\u00e1 celkov\u00fd dopyt vplyv na stabilitu, tak dane m\u00f4\u017eu by\u0165 pou\u017eit\u00e9 ako stabiliz\u00e1tory. Da\u0148ov\u00e1 politika sa tak st\u00e1va s\u00fa\u010das\u0165ou <a href=\"https:\/\/www.euroekonom.sk\/ekonomika\/hospodarska-politika\/\">makroekonomickej politiky<\/a>.<br \/>\nDa\u0148ov\u00e9 princ\u00edpy je mo\u017en\u00e9 pod\u013ea L\u00e9n\u00e1rtovej rozdeli\u0165 do \u0161tyroch skup\u00edn:<\/p>\n<ul>\n<li><strong>Fi\u0161k\u00e1lno \u2013 rozpo\u010dtov\u00e9 princ\u00edpy \u2013 <\/strong>zah\u0155\u0148aj\u00fa po\u017eiadavku dostato\u010dnosti da\u0148ov\u00fdch v\u00fdnosov a schopnosti ich rastu.<\/li>\n<li><strong>Etnicko \u2013 soci\u00e1lne princ\u00edpy \u2013 <\/strong>obsahuj\u00fa po\u017eiadavky v\u0161eobecnosti zdanenia a spravodlivosti.<\/li>\n<li><strong>Hospod\u00e1rsko \u2013 politick\u00e9 princ\u00edpy \u2013 <\/strong>obsahuj\u00fa po\u017eiadavky akt\u00edvnej a pas\u00edvnej flexibilnosti zdanenia a da\u0148ovej neutrality.<\/li>\n<li><strong>Da\u0148ovo \u2013 pr\u00e1vne a technick\u00e9 princ\u00edpy \u2013 <\/strong>zah\u0155\u0148aj\u00fa princ\u00edpy jednozna\u010dnosti, jasnosti, nerozpornosti a zrozumite\u013enosti.<\/li>\n<\/ul>\n<p>Existuje ve\u013ea poh\u013eadov na da\u0148ov\u00e9 princ\u00edpy. Autori sa vo svojich pr\u00e1cach l\u00ed\u0161ia sk\u00f4r v podrobnostiach rozpracovania jednotliv\u00fdch princ\u00edpov, ako v podstate a obsahu. V s\u00fa\u010dasnosti sa za z\u00e1kladn\u00e9 po\u017eiadavky kladen\u00e9 na da\u0148ov\u00fd syst\u00e9m pova\u017euj\u00fa princ\u00edp <em>spravodlivosti<\/em> a <em>efekt\u00edvnosti<\/em>.<\/p>\n<h2>Da\u0148ov\u00e1 spravodlivos\u0165<\/h2>\n<p>Da\u0148ov\u00e1 spravodlivos\u0165 patr\u00ed medzi z\u00e1kladn\u00e9 princ\u00edpy da\u0148ov\u00e9ho syst\u00e9mu. Tento princ\u00edp je \u010dasto v rozpore s princ\u00edpom efekt\u00edvnosti a v\u010faka tomuto rozporu je nemo\u017en\u00e9 dosiahnu\u0165 optim\u00e1lny da\u0148ov\u00fd syst\u00e9m.<br \/>\n<strong>Paretovsk\u00e1 efekt\u00edvnos\u0165 <\/strong>je definovan\u00e1: Dan\u00e9 ekonomick\u00e9 usporiadanie je efekt\u00edvne vtedy, ak nem\u00f4\u017ee nasta\u0165 tak\u00e1 zmena, pri ktorej by niekto z\u00edskal bez toho, aby pritom niekto alebo niektor\u00ed stratili. To znamen\u00e1, \u017ee je mo\u017en\u00e9 zv\u00fd\u0161i\u0165 uspokojenie jednej osoby bez toho, aby sa nezn\u00ed\u017eilo uspokojenie niekoho in\u00e9ho.<\/p>\n<h2>Efekt\u00edvnos\u0165 dan\u00ed<\/h2>\n<p>Dane predstavuj\u00fa presun pe\u0148a\u017en\u00fdch prostriedkov od fyzick\u00fdch a pr\u00e1vnick\u00fdch os\u00f4b do \u0161t\u00e1tneho rozpo\u010dtu. Tento presun sa v\u0161ak nezaob\u00edde bez \u010fal\u0161\u00edch, dodato\u010dn\u00fdch n\u00e1kladov. Tieto n\u00e1klady zni\u017euj\u00fa celkov\u00fd efekt pre ekonomiku, tzn. vyvol\u00e1vaj\u00fa neefekt\u00edvnos\u0165. Cie\u013eom da\u0148ov\u00fdch syst\u00e9mov je t\u00fato neefekt\u00edvnos\u0165 zn\u00ed\u017ei\u0165 na minimum.<br \/>\nNeefekt\u00edvnos\u0165 da\u0148ov\u00e9ho syst\u00e9mu je sp\u00f4sobovan\u00e1 dvoma druhmi da\u0148ov\u00fdch n\u00e1kladov:<\/p>\n<ul>\n<li>Priamymi a nepriamymi administrat\u00edvnymi n\u00e1kladmi.<\/li>\n<li>Nadmern\u00fdm da\u0148ov\u00fdm za\u0165a\u017een\u00edm<\/li>\n<\/ul>\n<p>Tieto n\u00e1klady maj\u00fa odli\u0161n\u00fd charakter. Administrat\u00edvne n\u00e1klady predstavuj\u00fa v\u00fddavky na potreby da\u0148ov\u00fdch \u00faradov a n\u00e1klady da\u0148ov\u00fdch poplatn\u00edkov. <strong>Priame administrat\u00edvne n\u00e1klady <\/strong>predstavuj\u00fa n\u00e1klady spojen\u00e9 s da\u0148ami na strane verejn\u00e9ho sektora. Patria sem n\u00e1klady \u0161t\u00e1tnej spr\u00e1vy na organiz\u00e1ciu da\u0148ov\u00e9ho syst\u00e9mu, na evidenciu da\u0148ov\u00fdch poplatn\u00edkov, v\u00fdber dan\u00ed, kontrolu, n\u00e1klady na \u0161tatistick\u00fd \u00farad, s\u00fadne v\u00fddavky, at\u010f. Priame administrat\u00edvne n\u00e1klady s\u00fa t\u00fdm vy\u0161\u0161ie, \u010d\u00edm je da\u0148ov\u00fd syst\u00e9m zlo\u017eitej\u0161\u00ed, \u010d\u00edm je vy\u0161\u0161\u00ed po\u010det da\u0148ov\u00fdch sadzieb, da\u0148ov\u00fdch v\u00fdnimiek a in\u00fdch okolnost\u00ed. <strong>Nepriame administrat\u00edvne n\u00e1klady <\/strong>nesie s\u00fakromn\u00fd sektor. Patria sem \u010das a peniaze da\u0148ovn\u00edkov vydan\u00e9 na zozn\u00e1menie sa s da\u0148ov\u00fdm z\u00e1konom, peniaze vynalo\u017een\u00e9 na da\u0148ov\u00fdch poradcov, na da\u0148ov\u00e9 priznania a na \u010fal\u0161ie n\u00e1klady, s\u00favisiace s da\u0148ami. \u010c\u00edm je da\u0148ov\u00fd syst\u00e9m zlo\u017eitej\u0161\u00ed, t\u00fdm s\u00fa tieto n\u00e1klady vy\u0161\u0161ie.<\/p>\n<h3>N\u00e1klady distorzie<\/h3>\n<p>Okrem administrat\u00edvnych n\u00e1kladov vznikaj\u00fa v ekonomike e\u0161te \u010fal\u0161ie n\u00e1klady, ktor\u00e9 zni\u017euj\u00fa jej efekt\u00edvnos\u0165. Jedn\u00fdmi z nich s\u00fa n\u00e1klady <strong>distorzie<\/strong>, ktor\u00e9 vznikaj\u00fa pri zaveden\u00ed nov\u00fdch dan\u00ed.<\/p>\n<h3>Da\u0148ov\u00e1 substit\u00facia<\/h3>\n<p>V\u0161etky zmeny v daniach maj\u00fa vplyv na spr\u00e1vanie da\u0148ov\u00fdch subjektov. Vlastnos\u0165ou v\u00e4\u010d\u0161iny da\u0148ovn\u00edkov je snaha o \u010do najv\u00e4\u010d\u0161ie zn\u00ed\u017eenie da\u0148ov\u00e9ho za\u0165a\u017eenia. Ke\u010f toto zn\u00ed\u017eenie nie je mo\u017en\u00e9, zvolia da\u0148ovn\u00edci <strong>substit\u00faciu. <\/strong>Nahradia zda\u0148ovan\u00e9 tovary in\u00fdmi tovarmi, rozhodn\u00fa sa vyu\u017e\u00edva\u0165 viac vo\u013en\u00e9ho \u010dasu na \u00fakor pr\u00e1ce, umiestnia v\u00fdrobu do in\u00fdch odvetv\u00ed, at\u010f.<br \/>\nNast\u00e1va zmena motiv\u00e1cie da\u0148ov\u00fdch poplatn\u00edkov \u2013 in\u00e1 alok\u00e1cia zdrojov poplatn\u00edka v d\u00f4sledku da\u0148ov\u00e9ho za\u0165a\u017eenia \u2013 poplatn\u00edci sa neriadia trhom, ale snahou u\u0161etri\u0165 na daniach. Najvy\u0161\u0161iu efektivitu vykazuje pau\u0161\u00e1lna da\u0148, ktor\u00e1 je pre v\u0161etky subjekty rovnak\u00e1, ich v\u00fd\u0161ku nie je mo\u017en\u00e9 meni\u0165 \u017eiadnym spr\u00e1van\u00edm, prin\u00e1\u0161a minim\u00e1lne administrat\u00edvne za\u0165a\u017eenie pre poplatn\u00edka aj \u0161t\u00e1t, je to v\u0161ak \u010dasto v rozpore s da\u0148ovou spravodlivos\u0165ou.<br \/>\nSnaha o zv\u00fd\u0161enie efektivity dan\u00ed vedie \u010doraz \u010dastej\u0161ie k po\u017eiadavk\u00e1m prenies\u0165 hlavn\u00fa da\u0148ov\u00e9 za\u0165a\u017eenie jednotlivcov zo zdanenia pr\u00edjmov na zdanenie spotreby, teda zv\u00fd\u0161enie \u00falohy nepriamych dan\u00ed. Spravodlivos\u0165 a efekt\u00edvnos\u0165 da\u0148ov\u00e9ho syst\u00e9mu s\u00fa \u010dasto vo vz\u00e1jomnom protiklade.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00e9 princ\u00edpy Da\u0148ov\u00e9 princ\u00edpy s\u00fa po\u017eiadavky na da\u0148ov\u00fd syst\u00e9m, ktor\u00e9 s\u00fa zoh\u013ead\u0148ovan\u00e9 pri tvorbe da\u0148ov\u00e9ho syst\u00e9mu. Ka\u017ed\u00e1 krajina pri tvorbe svojho da\u0148ov\u00e9ho syst\u00e9mu zoh\u013ead\u0148uje jednotliv\u00e9 &hellip; <\/p>\n","protected":false},"author":19,"featured_media":24961,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,551],"tags":[105,53],"class_list":["post-11773","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financie","category-podnikam","tag-dane","tag-peniaze"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Po\u017eiadavky na da\u0148ov\u00fd syst\u00e9m a da\u0148ov\u00e9 princ\u00edpy<\/title>\n<meta name=\"description\" content=\"Da\u0148ov\u00e9 princ\u00edpy a optim\u00e1lny da\u0148ov\u00fd syst\u00e9m pod\u013ea Josepha E. Stiglitza. Da\u0148ov\u00e1 spravodlivos\u0165 a efekt\u00edvnos\u0165 dan\u00ed. 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