Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/

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1 Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/04.0002
Anglicky v odborných předmětech "Support of teaching technical subjects in English“ Tutorial: Business Academy Topic: Taxes Prepared by : Ing. Adam Skovajsa Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/ je spolufinancován Evropským sociálním fondem a státním rozpočtem České republiky.

2 Stabilization function Redistribution function Questions to practise
CONTENT Tax functions Fiscal function Allocation function Stimulative function Stabilization function Redistribution function Questions to practise Bibliography

3 Tax functions In terms of the Tax Code in the CR we distinguish these functions: Fiscal Allocation Stimulative Stabilization Redistribution

4 Fiscal function is the ability to fill the public budget
this function must be always preserved

5 Allocation function Follows from the fact that in some markets effectiveness of market mechanisms fails, for example vaccination It can use the opposite effect – it disadvantages consumption or production of certain goods (excise tax on cigarettes or alcohol)

6 Stimulative function It uses the fact that entities generally perceive taxes as harm and thus are willing to do much to reduce their tax liability (state provides various forms of tax savings)

7 Stabilization function
It applies to measures which reduce deflection of economic cycle (boom = higher incomes= higher tax revenues)

8 Redistribution function
It is based on redistribution of income from the richer to the poorer ones According to the growth of the tax base in relation to tax, we distinguish progressive and regressive taxes

9 Questions to practise ? Where would we find the definition of a taxpayer Who is obliged to pay taxes himself – indirect taxpayer of a direct one? Can a business with employees be considered for a direct taxpayer?

10 Cloze …………function must always be preserved.
Redistribution function is based on the fact that it is necessary to eliminate …………… in incomes of individual entities. …………… function follows from the fact that in some cases effectiveness of market mechanisms fails.

11 Bibliography Bakeš, M. a kolektiv. Finanční právo. Praha: C. H. Beck. Praha, ISBN Vejvodová, H. Kopřiva, J. Právo I – Finanční právo. Brno: VUT v Brně: Fakulta podnikatelská, ISBN Vančurová, A. Láchová, L. Daňový systém ČR VOX, a. s. Praha, s. ISBN

12 Thanks for attention