[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.chacha.cz\/zajimavosti-tykajici-se-duchodove-dane\/#Article","mainEntityOfPage":"https:\/\/www.chacha.cz\/zajimavosti-tykajici-se-duchodove-dane\/","headline":"Zaj\u00edmavosti t\u00fdkaj\u00edc\u00ed se d\u016fchodov\u00e9 dan\u011b","name":"Zaj\u00edmavosti t\u00fdkaj\u00edc\u00ed se d\u016fchodov\u00e9 dan\u011b","description":"Osobn\u00ed d\u016fchodov\u00e9 dan\u011b jsou odv\u00e1d\u011bn\u00e9 z&nbsp;p\u0159\u00edjm\u016f da\u0148ov\u00fdch poplatn\u00edk\u016f a jsou v\u00fdznamn\u00fdm a nezbytn\u00fdm p\u0159\u00edjmem do st\u00e1tn\u00edho rozpo\u010dtu. Charakteristika osobn\u00ed d\u016fchodov\u00e9 dan\u011b: &middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; nejv\u011bt\u0161\u00ed m\u00edra komplexnosti, &middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; nejv\u011bt\u0161\u00ed m\u00edra spravedlnosti, &middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ekonomick\u00e1 efektivnost, &middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; umo\u017en\u011bn\u00ed zahrnut\u00ed soci\u00e1ln\u00edch \u00falev. Historick\u00fd v\u00fdvoj d\u016fchodov\u00e9 dan\u011b: &middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Poprv\u00e9 se objevila v&nbsp;roce 1799 ve Velk\u00e9 Brit\u00e1nii. &middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; V&nbsp;roce 1803 byla roz\u0161\u00ed\u0159en\u00e1 [&hellip;]","datePublished":"2023-05-05","dateModified":"2023-05-05","author":{"@type":"Person","@id":"https:\/\/www.chacha.cz\/author\/#Person","name":"","url":"https:\/\/www.chacha.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/56990d361a15c60249588fcd5c65556d1c39f993ac5e20b5abce42fd817b46e8?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/56990d361a15c60249588fcd5c65556d1c39f993ac5e20b5abce42fd817b46e8?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"chacha.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.chacha.cz\/wp-content\/uploads\/img_a314271_w2550_t1525030094.jpg","url":"https:\/\/www.chacha.cz\/wp-content\/uploads\/img_a314271_w2550_t1525030094.jpg","height":0,"width":0},"url":"https:\/\/www.chacha.cz\/zajimavosti-tykajici-se-duchodove-dane\/","about":["Finance"],"wordCount":541,"articleBody":"Osobn\u00ed d\u016fchodov\u00e9 dan\u011b jsou odv\u00e1d\u011bn\u00e9 z&nbsp;p\u0159\u00edjm\u016f da\u0148ov\u00fdch poplatn\u00edk\u016f a jsou v\u00fdznamn\u00fdm a nezbytn\u00fdm p\u0159\u00edjmem do st\u00e1tn\u00edho rozpo\u010dtu.Charakteristika osobn\u00ed d\u016fchodov\u00e9 dan\u011b:&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; nejv\u011bt\u0161\u00ed m\u00edra komplexnosti,&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; nejv\u011bt\u0161\u00ed m\u00edra spravedlnosti,&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ekonomick\u00e1 efektivnost,&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; umo\u017en\u011bn\u00ed zahrnut\u00ed soci\u00e1ln\u00edch \u00falev.Historick\u00fd v\u00fdvoj d\u016fchodov\u00e9 dan\u011b:&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Poprv\u00e9 se objevila v&nbsp;roce 1799 ve Velk\u00e9 Brit\u00e1nii.&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; V&nbsp;roce 1803 byla roz\u0161\u00ed\u0159en\u00e1 na v\u0161echny p\u0159\u00edjmy.&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; V&nbsp;ostatn\u00edch vysp\u011bl\u00fdch zem\u00edch byla da\u0148 zaveden\u00e1 koncem 19. a po\u010d\u00e1tkem 20. stol.&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; V&nbsp;roce 1812 byla v\u00fdd\u011blkov\u00e1 da\u0148 zaveden\u00e1 v&nbsp;Rakousku.&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Osobn\u00ed d\u016fchodov\u00e1 da\u0148 v\u0161ak m\u011bla p\u0159i sv\u00e9m vzniku sazby pouze n\u011bkolik procent a t\u00fdkala se pouze vysok\u00fdch d\u016fchod\u016f.&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Postupn\u011b, hlavn\u011b mezi v\u00e1lkami a po 2. sv\u011bt. v\u00e1lce sazby neust\u00e1le rostly, v&nbsp;n\u011bkter\u00fdch zem\u00edch byly d\u016fchody zda\u0148ov\u00e1ny dokonce sazbou 70 %.Pozitiva osobn\u00ed d\u016fchodov\u00e9 dan\u011b:&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; da\u0148 odpov\u00edd\u00e1 principu platebn\u00ed schopnosti,&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; v\u00fdnosy dan\u011b jsou pru\u017en\u00e9, nebo\u0165 hospod\u00e1\u0159sk\u00fd r\u016fst se projevuje tak\u00e9 r\u016fstem d\u016fchod\u016f, d\u00edky \u010demu\u017e se poplatn\u00edci posunuj\u00ed do vy\u0161\u0161\u00edch da\u0148ov\u00fdch p\u00e1sem,&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; d\u016fchodov\u00e1 da\u0148 nezp\u016fsobuje distorze v&nbsp;cen\u00e1ch,&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; da\u0148 je ukl\u00e1d\u00e1na na d\u016fchody, \u010d\u00edm\u017e zp\u016fsobuje distorze mezi u\u017eitkem pr\u00e1ce a u\u017eitkem voln\u00e9ho \u010dasu,&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; da\u0148 je pova\u017eov\u00e1na za dobr\u00fd makroekonomick\u00fd stabiliz\u00e1tor,&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; da\u0148 je pr\u016fhledn\u00e1, co\u017e znamen\u00e1, \u017ee je pro poplatn\u00edka naprosto z\u0159ejm\u00e1,&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; nen\u00ed probl\u00e9m spojen\u00fd se zdrojem platby dan\u011b, nebo\u0165 se vznikem d\u016fchodu vznik\u00e1 sou\u010dasn\u011b zdroj pro jej\u00ed zaplacen\u00ed.Sch\u00e9mata zdan\u011bn\u00ed osobn\u00ed d\u016fchodovou dan\u00ed jsou v&nbsp;zem\u00edch EU r\u016fznorod\u00e1, mohou tedy zohled\u0148ovat r\u016fzn\u00e9 soci\u00e1ln\u00ed aspekty poplatn\u00edky ve form\u011b odpo\u010ditateln\u00fdch polo\u017eek nebo slev na dan\u00ed. Tak\u00e9 se mohou li\u0161it z&nbsp;hlediska po\u010dtu da\u0148ov\u00fdch p\u00e1sem a da\u0148ov\u00fdch sazeb. V&nbsp;zem\u00edch EU se da\u0148ov\u00e9 zat\u00ed\u017een\u00ed pohybuje v\u011bt\u0161inou okolo 40 %. V&nbsp;D\u00e1nsku se jedn\u00e1 dokonce o 47,7 %. Ve Francii je da\u0148ov\u00e9 zat\u00ed\u017een\u00ed ve v\u00fd\u0161\u00ed 43.9 %, v&nbsp;It\u00e1lii 42,5 %.                                                                                                                                                                                                                                                                                                                                                                                        4.2\/5 - (8 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Zaj\u00edmavosti t\u00fdkaj\u00edc\u00ed se d\u016fchodov\u00e9 dan\u011b","item":"https:\/\/www.chacha.cz\/zajimavosti-tykajici-se-duchodove-dane\/#breadcrumbitem"}]}]