{"id":11776,"date":"2023-04-14T20:07:36","date_gmt":"2023-04-14T18:07:36","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=11776"},"modified":"2024-05-13T14:57:16","modified_gmt":"2024-05-13T12:57:16","slug":"danove-efekty-danova-optimalizacia-a-planovanie","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/danove-efekty-danova-optimalizacia-a-planovanie\/","title":{"rendered":"Da\u0148ov\u00e9 efekty, da\u0148ov\u00e1 optimaliz\u00e1cia a pl\u00e1novanie"},"content":{"rendered":"<h2>Da\u0148ov\u00e9 efekty<\/h2>\n<p>Ka\u017ed\u00e1 da\u0148 so sebou nesie dva efekty:<\/p>\n<ul>\n<li><strong>D\u00f4chodkov\u00fd efekt dane<\/strong> \u2013 vyjadruje skuto\u010dnos\u0165, \u017ee da\u0148 subjektu od\u010derp\u00e1va \u010das\u0165 jeho disponibiln\u00e9ho d\u00f4chodku, bu\u010f priamo, alebo t\u00fdm, \u017ee ho n\u00fati vyplati\u0165 vy\u0161\u0161iu cenu za spotrebovan\u00fd tovar. Ka\u017ed\u00e1 da\u0148 m\u00e1 tento efekt, jeho ve\u013ekos\u0165 je z\u00e1visl\u00e1 na v\u00fd\u0161ke sane, rastie s rastom da\u0148ovej sadzby.<\/li>\n<li><strong>Substitu\u010dn\u00fd efekt dane<\/strong> \u2013 znamen\u00e1, \u017ee poplatn\u00edk men\u00ed svoje preferencie s t\u00fdm, ako sa men\u00ed jeho \u00fa\u017eitok zo spotreby v\u00fdrobkov, v\u00fdnosu pr\u00e1ce a pod. Ve\u013ekos\u0165 efektu je z\u00e1visl\u00e1 od sadzby dane, \u010d\u00edm vy\u0161\u0161ia je sadzba dane, t\u00fdm vy\u0161\u0161\u00ed je substitu\u010dn\u00fd efekt.<\/li>\n<\/ul>\n<h2>Dopad dane<\/h2>\n<p>D\u00f4le\u017eit\u00e9 je, kto da\u0148 skuto\u010dne plat\u00ed, nemus\u00ed \u00eds\u0165 v\u017edy o subjekt, ktor\u00fd da\u0148 \u0161t\u00e1tu odv\u00e1dza. Da\u0148ov\u00fd dopad zn\u00e1\u0161a v\u017edy ten, ktor\u00fd da\u0148 hrad\u00ed. Subjekt dane m\u00f4\u017ee n\u00e1klady dane prenies\u0165 na niekoho in\u00e9ho \u2013 da\u0148ov\u00fd posun (na spotrebite\u013ea \u2013 DPH, presun dane na dod\u00e1vate\u013ea, pr\u00edpadne zamestnanca). Mo\u017enos\u0165 vyu\u017eitia posunu dane je dan\u00e1 pru\u017enos\u0165ou ponuky a dopytu na trhu produktov, na ktor\u00e9 je da\u0148 uvalen\u00e1.<br \/>\nCie\u013e dane sa nemus\u00ed zhodova\u0165 s jej skuto\u010dn\u00fdmi dopadmi (zda\u0148ovanie luxusn\u00e9ho produktu m\u00f4\u017ee ma\u0165 za n\u00e1sledok zn\u00ed\u017eenie pr\u00edjmov v\u00fdrobcov luxusn\u00e9ho tovaru, nie zv\u00fd\u0161enie v\u00fdnosu dane).<\/p>\n<h3>N\u00e1klady m\u0155tvej straty<\/h3>\n<p><strong>N\u00e1klady m\u0155tvej straty<\/strong> s\u00favisia s dopadom dane na subjekt, ktor\u00fd nesie da\u0148ov\u00e9 bremeno, taktie\u017e naz\u00fdvan\u00e9 aj nadmern\u00e9 da\u0148ov\u00e9 bremeno. Dodato\u010dn\u00e9 n\u00e1klady ktor\u00e9 da\u0148ov\u00fd syst\u00e9m vytv\u00e1ra, s\u00favis\u00ed s administrat\u00edvnou n\u00e1ro\u010dnos\u0165ou. Nov\u00e1 da\u0148 sp\u00f4sobuje zmeny v relat\u00edvnych v\u00fdnosoch a \u00fa\u017eitkoch. Tento jav p\u00f4sob\u00ed na ekonomick\u00e9 subjekty v tomto smere, \u017ee za\u010dn\u00fa h\u013eada\u0165 mo\u017enosti, ako sa da\u0148ov\u00e9mu za\u0165a\u017eeniu vyhn\u00fa\u0165 a posk\u00fa\u0161aj\u00fa sa o substit\u00faciu. Nahradia teda spotrebu zdanen\u00e9ho v\u00fdrobku, slu\u017eby in\u00fdm v\u00fdrobkom, alebo slu\u017ebou. T\u00edm v\u0161ak stratili \u010das\u0165 svojho \u00fa\u017eitku, pri\u010dom t\u00e1to strata nie je nijak kompenzovan\u00e1.<\/p>\n<h2>Da\u0148ov\u00e9 pl\u00e1novanie<\/h2>\n<p>Pod pojmom da\u0148ov\u00e9 pl\u00e1novanie mo\u017eno rozumie\u0165 tak\u00fd postup, aby z dan\u00ed, ktor\u00e9 vzh\u013eadom na formu pr\u00e1vnej subjektivity, v\u00fd\u0161ku obchodn\u00e9ho obratu, vybavenos\u0165 hmotn\u00fdm majetkom a predmet podnikate\u013eskej \u010dinnosti je firma povinn\u00e1 plati\u0165, zaplatila \u010do najmenej. Z\u00e1rove\u0148 by da\u0148ov\u00fd subjekt mal zaplati\u0165 uveden\u00e9 da\u0148ov\u00e9 minimum v \u010dasovom harmonograme, ktor\u00fd nenaru\u0161\u00ed jeho ekonomick\u00fd v\u00fdvoj a zbyto\u010dne nevia\u017ee vlo\u017en\u00e9 finan\u010dn\u00e9 zdroje.<br \/>\nDa\u0148ov\u00e1 optimaliz\u00e1cia je v princ\u00edpe s\u00fahrn da\u0148ov\u00fdch trikov, ako uhradi\u0165 \u010do mo\u017eno najmen\u0161\u00ed objem dan\u00ed z cel\u00e9ho da\u0148ov\u00e9ho ko\u0161a, ktor\u00fd je firma povinn\u00e1 plati\u0165 \u0161t\u00e1tu pod\u013ea da\u0148ov\u00fdch z\u00e1konov vo v\u00e4zbe na na\u010drtnut\u00e9 krit\u00e9ri\u00e1. Za posledn\u00fdch desa\u0165 rokov slovensk\u00e9 da\u0148ov\u00e9 subjekty zna\u010dne pokro\u010dili vo vyu\u017e\u00edvan\u00ed da\u0148ovej optimaliz\u00e1cie. St\u00e1le v\u0161ak existuje potenci\u00e1l na vyu\u017e\u00edvanie rezerv v tejto oblasti. Efekt da\u0148ovej optimaliz\u00e1cie sa prejavuje \u00fa\u010dinne najm\u00e4 v dlhodobej som \u010dasovom horizonte. Okrem priameho vplyvu na zv\u00fd\u0161enie zisku da\u0148ov\u00fdch subjektov prispieva aj k zn\u00ed\u017eeniu riz\u00edk firemnej ekonomiky v trhovom prostred\u00ed.<\/p>\n<h2>Met\u00f3dy da\u0148ov\u00e9ho pl\u00e1novania<\/h2>\n<p>Da\u0148ov\u00e9 pl\u00e1novanie m\u00f4\u017eeme rozdeli\u0165 na tri hlavn\u00e9 \u010dinnosti:<\/p>\n<ul>\n<li>Dom\u00e1ce da\u0148ov\u00e9 pl\u00e1novanie<\/li>\n<li>Zahrani\u010dn\u00e9 (resp. medzin\u00e1rodn\u00e9) da\u0148ov\u00e9 pl\u00e1novanie<\/li>\n<li>Kombin\u00e1cia dom\u00e1ceho i zahrani\u010dn\u00e9ho da\u0148ov\u00e9ho pl\u00e1novania.<\/li>\n<\/ul>\n<p>Z\u00e1kladn\u00e9 <strong>met\u00f3dy medzin\u00e1rodn\u00e9ho da\u0148ov\u00e9ho pl\u00e1novania<\/strong> vyu\u017e\u00edvaj\u00fa napr\u00edklad nasledovn\u00e9 princ\u00edpy:<\/p>\n<ul>\n<li>prevod v\u00fdrobkov a slu\u017eieb (porovnan\u00edm transferovej ceny a trhovej ceny z\u00edska\u0165 na ceste od zdroja ku kone\u010dn\u00e9mu klientovi tak, aby zisk bol realizovan\u00fd v tom prvku \u0161trukt\u00fary, kde je najni\u017e\u0161ie zdanenie)<\/li>\n<li>p\u00f4\u017ei\u010dky [ob\u013e\u00faben\u00fd prostriedok do\u010dasn\u00e9ho pres\u00favania finan\u010dn\u00fdch prostriedkov v r\u00e1mci skupiny \u2013 kde samotn\u00e1 istina nie je predmetom <a href=\"https:\/\/www.euroekonom.sk\/financie\/dane\/priame-dane-dan-z-prijmov-fyzickych-a-pravnickych-osob\/\">dane z pr\u00edjmov<\/a> a je teda mo\u017en\u00e9 do\u010dasne vo\u013en\u00e9 prostriedky poskytova\u0165 inej spolo\u010dnosti, ktor\u00e1 zapo\u010d\u00edtan\u00edm \u00farokov do da\u0148ov\u00fdch v\u00fddavkov (da\u0148ovo uznate\u013en\u00fdch n\u00e1kladov) zn\u00ed\u017ei svoje da\u0148ov\u00e9 bremeno]<\/li>\n<li><a href=\"https:\/\/www.euroekonom.sk\/externe-zdroje-financovania-podniku\/\">faktoring<\/a> (\u00fa\u017eitok zo zmeny da\u0148ovej jurisdikcie pri predaji kr\u00e1tkodobo nezaisten\u00fdch poh\u013ead\u00e1vok z obchodnej \u010dinnosti)<\/li>\n<li>poh\u013ead\u00e1vky (vyu\u017e\u00edvanie modelu na princ\u00edpe, \u017ee platba za poh\u013ead\u00e1vku nie je zvy\u010dajne spojen\u00e1 so zr\u00e1\u017ekovou da\u0148ou)<\/li>\n<li>pren\u00e1jom (profituje z princ\u00edpu, kde v niektor\u00fdch pr\u00edpadoch je v\u00fdhodnej\u0161ie, ke\u010f vlastn\u00edcke pr\u00e1va k veci si majite\u013e umiestni do inej da\u0148ovej jurisdikcie, ako je t\u00e1, kde s\u00eddli)<\/li>\n<li>podiel na n\u00e1kladoch (napr. pri v\u00fdvoji softv\u00e9ru \u2013 sa dohodne medzi podnikmi v r\u00e1mci skupiny aj podiel na n\u00e1kladoch a rizik\u00e1ch na v\u00fdvoj tohto nehmotn\u00e9ho majetku, vytv\u00e1ranie alebo z\u00edskavanie akt\u00edv, slu\u017eieb alebo pr\u00e1v)<\/li>\n<li>holdingov\u00e9 transakcie (majetkov\u00e9 alebo ziskov\u00e9 transfery v r\u00e1mci skupiny medzi \u010dlenmi holdingu vyu\u017e\u00edvaj\u00face zdru\u017een\u00e9 podniky a konsolid\u00e1ciu zisku na b\u00e1ze znalosti a kombin\u00e1cie najm\u00e4 zml\u00fav o zamedzen\u00ed dvojit\u00e9ho zdanenia)<\/li>\n<li>bankov\u00e9 slu\u017eby (niektor\u00e9 offshore jurisdikcie pon\u00fakaj\u00fa zalo\u017eenie b\u00e1nk za n\u00edzke ceny \u2013 \u010do je siln\u00fdm l\u00e1kadlom a magnetom)<\/li>\n<li>pois\u0165ovacie slu\u017eby (podobn\u00fd princ\u00edp ako <a href=\"https:\/\/www.euroekonom.sk\/bankova-sustava-slovenskej-republiky\/\">bankov\u00e9 slu\u017eby<\/a> \u2013 pri pois\u0165ovan\u00ed vybran\u00fdch riz\u00edk podnikov v skupine)<\/li>\n<li>licencie a ochrann\u00e9 zn\u00e1mky (najr\u00f4znej\u0161ie produkty a pr\u00e1va priemyseln\u00e9ho vlastn\u00edctva opatren\u00e9 \u0161peci\u00e1lnymi licen\u010dn\u00fdmi zmluvami s\u00fa \u0161ancou na efekt\u00edvnu cestu presunu finan\u010dn\u00fdch prostriedkov z drah\u0161\u00edch da\u0148ov\u00fdch rezidenci\u00ed do lacnej\u0161\u00edch a v\u00fdhodnej\u0161\u00edch)<\/li>\n<li>slu\u017eby nakupovan\u00e9 v zahrani\u010d\u00ed (vyu\u017e\u00edvaj\u00fa najm\u00e4 princ\u00edp tzv. transferov\u00fdch cien pri \u0165a\u017eko dok\u00e1zate\u013en\u00fdch slu\u017eb\u00e1ch \u2013 z h\u013eadiska toho, \u010di boli uskuto\u010dnen\u00e9 alebo nutn\u00e9 k dosiahnutiu zdanite\u013en\u00fdch pr\u00edjmov, napr. slu\u017eby sprostredkovania, prieskumu)<\/li>\n<li>oblas\u0165 zdanenia elektronick\u00fdch transakci\u00ed (e-commerce predstavuje z h\u013eadiska pr\u00e1va a zda\u0148ovania e\u0161te ve\u013ea rezerv a rozdielov po celom svete, \u010do je ve\u013ek\u00e1 pr\u00edle\u017eitos\u0165 pre zaradenie medzi \u00fa\u010dinn\u00e9 n\u00e1stroje efekt\u00edvneho medzin\u00e1rodn\u00e9ho pl\u00e1novania napr\u00edklad pri <a href=\"https:\/\/www.euroekonom.sk\/financie\/dane\/nepriame-dane\/\">dani z pridanej hodnoty<\/a>)<\/li>\n<\/ul>\n<h2>Da\u0148ov\u00e1 optimaliz\u00e1cia<\/h2>\n<p><strong>Da\u0148ov\u00e1 optimaliz\u00e1cia<\/strong> je s\u00fabor prakt\u00edk, opatren\u00ed a postupov orientovan\u00fdch na minimaliz\u00e1ciu dan\u00ed a optimalizovanie platby dan\u00ed firmy tak, aby sa nezaplatilo viac, ako je nevyhnut\u00e9 v riadnom procese (pod\u00e1vanie da\u0148ov\u00e9ho priznania) a aby nevznikali zbyto\u010dn\u00e9 \u0161kody vo ved\u013eaj\u0161om procese (da\u0148ov\u00e9 konanie \u2013 registra\u010dn\u00e1 povinnos\u0165, z\u00e1znamov\u00e1 povinnos\u0165, nahlasovacia povinnos\u0165&#8230;).<br \/>\nDa\u0148ov\u00e1 optimaliz\u00e1cia sa realizuje na b\u00e1ze vyu\u017eitia dom\u00e1cej da\u0148ovej legislat\u00edvy (napr\u00edklad zvl\u00e1dnutie procesn\u00e9ho da\u0148ov\u00e9ho z\u00e1kona \u2013 tzv. da\u0148ov\u00e9ho poriadku a hmotn\u00fdch da\u0148ov\u00fdch z\u00e1konov \u2013 napr\u00edklad z\u00e1kona o dani z pr\u00edjmov, o dani z pridanej hodnoty) alebo zahrani\u010dnej (off-shore = da\u0148ov\u00e9 raje, 220 vo svete, v E\u00da \u2013 najzn\u00e1mej\u0161ie) jurisdikcie dan\u00ed, alebo naj\u010dastej\u0161ie v ich kombin\u00e1cii a vhodnej symbi\u00f3ze.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00e9 efekty Ka\u017ed\u00e1 da\u0148 so sebou nesie dva efekty: D\u00f4chodkov\u00fd efekt dane \u2013 vyjadruje skuto\u010dnos\u0165, \u017ee da\u0148 subjektu od\u010derp\u00e1va \u010das\u0165 jeho disponibiln\u00e9ho d\u00f4chodku, bu\u010f priamo, &hellip; <\/p>\n","protected":false},"author":19,"featured_media":24770,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,551],"tags":[105],"class_list":["post-11776","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\u00e9 efekty, da\u0148ov\u00e1 optimaliz\u00e1cia a pl\u00e1novanie<\/title>\n<meta name=\"description\" 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