[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.istima.cz\/jaka-je-zakladni-funkce-dani-a-jak-by-mel-vypadat-spravny-danovy-system\/#Article","mainEntityOfPage":"https:\/\/www.istima.cz\/jaka-je-zakladni-funkce-dani-a-jak-by-mel-vypadat-spravny-danovy-system\/","headline":"Jak\u00e1 je z\u00e1kladn\u00ed funkce dan\u00ed, a jak by m\u011bl vypadat spr\u00e1vn\u00fd da\u0148ov\u00fd syst\u00e9m?","name":"Jak\u00e1 je z\u00e1kladn\u00ed funkce dan\u00ed, a jak by m\u011bl vypadat spr\u00e1vn\u00fd da\u0148ov\u00fd syst\u00e9m?","description":"Da\u0148 je z\u00e1konem dan\u00e1 platba fyzick\u00fdch i pr\u00e1vnick\u00fdch osob plynouc\u00ed do ve\u0159ejn\u00e9ho rozpo\u010dtu. Slou\u017e\u00ed k\u00a0pln\u011bn\u00ed a zabezpe\u010den\u00ed v\u0161ech funkc\u00ed st\u00e1tu. Charakteristika dan\u00ed: \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ne\u00fa\u010delov\u00e1 platba \u2013 znamen\u00e1 to, \u017ee konkr\u00e9tn\u00ed da\u0148 stanoven\u00e1 v\u00a0ur\u010dit\u00e9 v\u00fd\u0161i nem\u00e1 financovat ur\u010dit\u00fd konkr\u00e9tn\u00ed projekt. St\u00e1v\u00e1 se ale sou\u010d\u00e1st\u00ed celkov\u00fdch p\u0159\u00edjm\u016f ve\u0159ejn\u00e9ho rozpo\u010dtu, z\u00a0n\u011bho\u017e se pak financuj\u00ed r\u016fzn\u00e9 ve\u0159ejn\u00e9 pot\u0159eby. \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Neekvivalentn\u00ed platba \u2013 fyzick\u00e9 a … ","datePublished":"2025-02-25","dateModified":"2025-02-25","author":{"@type":"Person","@id":"https:\/\/www.istima.cz\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.istima.cz\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/1aa4d33840e2afc29128e2a456d425ca0d17b173c888af2db652b1d34fe6f93d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1aa4d33840e2afc29128e2a456d425ca0d17b173c888af2db652b1d34fe6f93d?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"istima.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.istima.cz\/wp-content\/uploads\/img_a314272_w2533_t1525030293.png","url":"https:\/\/www.istima.cz\/wp-content\/uploads\/img_a314272_w2533_t1525030293.png","height":0,"width":0},"url":"https:\/\/www.istima.cz\/jaka-je-zakladni-funkce-dani-a-jak-by-mel-vypadat-spravny-danovy-system\/","wordCount":398,"articleBody":"Da\u0148 je z\u00e1konem dan\u00e1 platba fyzick\u00fdch i pr\u00e1vnick\u00fdch osob plynouc\u00ed do ve\u0159ejn\u00e9ho rozpo\u010dtu. Slou\u017e\u00ed k\u00a0pln\u011bn\u00ed a zabezpe\u010den\u00ed v\u0161ech funkc\u00ed st\u00e1tu.Charakteristika dan\u00ed:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ne\u00fa\u010delov\u00e1 platba \u2013 znamen\u00e1 to, \u017ee konkr\u00e9tn\u00ed da\u0148 stanoven\u00e1 v\u00a0ur\u010dit\u00e9 v\u00fd\u0161i nem\u00e1 financovat ur\u010dit\u00fd konkr\u00e9tn\u00ed projekt. St\u00e1v\u00e1 se ale sou\u010d\u00e1st\u00ed celkov\u00fdch p\u0159\u00edjm\u016f ve\u0159ejn\u00e9ho rozpo\u010dtu, z\u00a0n\u011bho\u017e se pak financuj\u00ed r\u016fzn\u00e9 ve\u0159ejn\u00e9 pot\u0159eby.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Neekvivalentn\u00ed platba \u2013 fyzick\u00e9 a pr\u00e1vnick\u00e9 osoby nemaj\u00ed n\u00e1rok na ur\u010ditou protihodnotu v\u00a0takov\u00e9 v\u00fd\u0161i, v\u00a0jak\u00e9 odvedly da\u0148.Z\u00e1kladn\u00ed funkce dan\u00ed:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fisk\u00e1ln\u00ed (neboli akumula\u010dn\u00ed) \u2013 znamen\u00e1 z\u00edsk\u00e1v\u00e1n\u00ed finan\u010dn\u00edch prost\u0159edk\u016f do ve\u0159ejn\u00e9ho rozpo\u010dtu.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Regula\u010dn\u00ed \u2013 znamen\u00e1 to, \u017ee dan\u011b souvis\u00ed s\u00a0ur\u010ditou redistribuc\u00ed, kter\u00e1 zaji\u0161\u0165uje, aby p\u0159\u00edslu\u0161n\u00fdch rozd\u011blen\u00edm vytvo\u0159en\u00fdch d\u016fchod\u016f do\u0161lo k\u00a0jejich lep\u0161\u00edmu vyu\u017eit\u00ed.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Soci\u00e1ln\u00ed \u2013 znamen\u00e1 nap\u0159\u00edklad poskytnut\u00ed ur\u010dit\u00e9 slevy pro subjekty zam\u011bstn\u00e1vaj\u00edc\u00ed osoby se zdravotn\u00edm posti\u017een\u00edm.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Kriteri\u00e1ln\u00ed \u2013 zohled\u0148uje nap\u0159\u00edklad bonitu p\u016fdy, kter\u00e1 se \u0159e\u0161\u00ed u pozemkov\u00fdch dan\u00ed.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Kontroln\u00ed \u2013 tato funkce je uplat\u0148ov\u00e1na zejm\u00e9na u dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty.Da\u0148ov\u00e9 principy:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 princip prosp\u011bchu,\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 princip bern\u00ed zp\u016fsobilosti,\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 princip nedistorzn\u00edch dan\u00ed.Z\u00e1kladn\u00ed po\u017eadavky na dobr\u00fd da\u0148ov\u00fd syst\u00e9m:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Da\u0148ov\u00fd syst\u00e9m by m\u011bl b\u00fdt efektivn\u00ed, co\u017e znamen\u00e1, \u017ee by dan\u011b nem\u011bly zp\u016fsobovat velk\u00e9 distorze v\u00a0cen\u00e1ch a u\u017eitku z\u00a0r\u016fzn\u00fdch druh\u016f \u010dinnosti.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Da\u0148ov\u00fd syst\u00e9m by m\u011bl m\u00edt pozitivn\u00ed vliv na ekonomick\u00e9 chov\u00e1n\u00ed subjekt\u016f. Dan\u011b by toti\u017e nem\u011bly omezovat pracovn\u00ed \u00fasil\u00ed lid\u00ed, ochotu spo\u0159it \u010di p\u0159ij\u00edmat podnikatelsk\u00e9 riziko.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dan\u011b by m\u011bly b\u00fdt spravedliv\u00e9 a m\u011bly by zajistit rovnom\u011brn\u011bj\u0161\u00ed rozd\u011blen\u00ed d\u016fchod\u016f, ne\u017e kter\u00e9 vypl\u00fdvaj\u00ed pr\u00e1v\u011b z\u00a0tr\u017en\u00edch podm\u00ednek.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dan\u011b by m\u011bly spr\u00e1vn\u011b p\u016fsobit na makroekonomick\u00e9 agreg\u00e1ty, tud\u00ed\u017e maj\u00ed vliv tak\u00e9 na makroekonomickou stabilitu.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 M\u011bla by b\u00fdt zaru\u010dena pr\u00e1vn\u00ed perfektnost a tzv. politick\u00e1 pr\u016fhlednost, to znamen\u00e1, \u017ee poplatn\u00edci mus\u00ed m\u00edt dostatek informac\u00ed o tom, kde a v\u00a0jak\u00e9 v\u00fd\u0161i dan\u011b skute\u010dn\u011b plat\u00ed.                                                                                                                                                                                                                                                                                                                                                                                        4.5\/5 - (4 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Jak\u00e1 je z\u00e1kladn\u00ed funkce dan\u00ed, a jak by m\u011bl vypadat spr\u00e1vn\u00fd da\u0148ov\u00fd syst\u00e9m?","item":"https:\/\/www.istima.cz\/jaka-je-zakladni-funkce-dani-a-jak-by-mel-vypadat-spravny-danovy-system\/#breadcrumbitem"}]}]