{"id":61903,"date":"2026-05-05T13:34:10","date_gmt":"2026-05-05T13:34:10","guid":{"rendered":"https:\/\/www.europesays.com\/sk\/61903\/"},"modified":"2026-05-05T13:34:10","modified_gmt":"2026-05-05T13:34:10","slug":"vstane-tatransky-tiger-z-popola-skonci-sa-trestanie-uspechu-a-slovakov-do-parlamentu-ide-navrh-zakona-ktory-stopne-drakonicke-dane-peniaze-uzitocna-pravda","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/sk\/61903\/","title":{"rendered":"Vstane tatransk\u00fd tiger z popola? Skon\u010d\u00ed sa trestanie \u00faspechu a Slov\u00e1kov? Do parlamentu ide n\u00e1vrh z\u00e1kona, ktor\u00fd stopne drakonick\u00e9 dane – Peniaze – U\u017eito\u010dn\u00e1 pravda"},"content":{"rendered":"

Slovensko kedysi prez\u00fdvali tatransk\u00fdm tigrom, a to najm\u00e4 v\u010faka jednoduch\u00e9mu a l\u00e1kav\u00e9mu da\u0148ov\u00e9mu syst\u00e9mu. Dnes je v\u0161ak realita in\u00e1 \u2013 sple\u0165 v\u00fdnimiek, p\u00e1siem a neust\u00e1le sa meniacich pravidiel. Poslanec Mari\u00e1n Viskupi\u010d sa preto rozhodol pre radik\u00e1lny rez. Do N\u00e1rodnej rady predklad\u00e1 novelu z\u00e1kona o dani z pr\u00edjmov, ktor\u00e1 m\u00e1 krajinu vr\u00e1ti\u0165 k takmer jednotnej 19-percentnej sadzbe a ukon\u010di\u0165 obdobie, ktor\u00e9 navrhovate\u013e naz\u00fdva trestan\u00edm \u00faspechu. \n<\/p>\n

\t\t\t\t\t \t\t\t\tGa\u0161par o O\u010distci, Dankovi aj o \u017eupn\u00fdch vo\u013eb\u00e1ch \t\t\t<\/p>\n

\t \t\t\t Video \t<\/p>\n

\t\t\t\tTibor Ga\u0161par (Smer) o aktu\u00e1lnych politick\u00fdch ot\u00e1zkach. \t\t\t\t\/\t\t\t\t\t\t\t\t\tZdroj: ta3 \t\t\t\t\t\t<\/p>\n

S\u00fa\u010dasn\u00fd da\u0148ov\u00fd syst\u00e9m na Slovensku pripom\u00edna sk\u00f4r nepreh\u013eadn\u00fd labyrint ne\u017e efekt\u00edvny n\u00e1stroj \u0161t\u00e1tnej politiky. Fyzick\u00e9 osoby sa v\u00a0s\u00fa\u010dasnosti pasuj\u00fa s\u00a0progres\u00edvnym zdanen\u00edm, kde po prekro\u010den\u00ed ur\u010ditej hranice ich pr\u00edjmu \u0161t\u00e1t odkrajuje \u010doraz v\u00e4\u010d\u0161\u00ed krajec. Pr\u00e1vnick\u00e9 osoby zasa \u010delia z\u00e1kladnej sadzbe 21\u00a0percent, pri\u010dom syst\u00e9m je pre\u0161pikovan\u00fd r\u00f4znymi dodato\u010dn\u00fdmi da\u0148ami a odvodmi. Pod\u013ea predkladate\u013ea tento stav paralyzuje chu\u0165 Slov\u00e1kov napredova\u0165.<\/p>\n

Koniec trestania \u00faspechu a zlo\u017eitej byrokracie<\/p>\n

Cie\u013eom predlo\u017eenej novely je z\u00e1sadn\u00e9 zjednodu\u0161enie cel\u00e9ho mechanizmu. Mari\u00e1n Viskupi\u010d v\u00a0d\u00f4vodovej spr\u00e1ve k\u00a0n\u00e1vrhu z\u00e1kona zd\u00f4raz\u0148uje, \u017ee navrhovan\u00e1 \u00faprava zav\u00e1dza rovn\u00fa da\u0148, ktor\u00e1 oproti s\u00fa\u010dasn\u00e9mu progres\u00edvnemu modelu netrest\u00e1 \u00faspech, ale motivuje k\u00a0pr\u00e1ci a podnikaniu. Tento krok vn\u00edma ako nevyhnutn\u00fa reakciu na to, \u017ee Slovensk\u00e1 republika stratila v\u00a0posledn\u00fdch rokoch svoju da\u0148ov\u00fa konkurencieschopnos\u0165.<\/p>\n

Autor n\u00e1vrhu v\u00a0dokumente otvorene kritizuje kroky s\u00fa\u010dasnej administrat\u00edvy. Tvrd\u00ed, \u017ee namiesto podpory podnikania sa neust\u00e1le vytv\u00e1raj\u00fa nov\u00e9 prek\u00e1\u017eky, \u010di u\u017e ide o\u00a0dodato\u010dn\u00e9 dane alebo zvy\u0161ovanie odvodov\u00e9ho za\u0165a\u017eenia. S\u00fa\u010dasn\u00fd syst\u00e9m ozna\u010duje za zlo\u017eit\u00fd, nepreh\u013eadn\u00fd a demotivuj\u00faci. Pod\u013ea jeho slov tento pr\u00edstup ni\u010d\u00ed podnikate\u013esk\u00e9 prostredie, oslabuje d\u00f4veru investorov a odr\u00e1dza najm\u00e4 mlad\u00fdch \u013eud\u00ed od zakladania firiem \u010di sebarealiz\u00e1cie podnikan\u00edm.<\/p>\n

\u010co sa m\u00e1 zmeni\u0165 v\u00a0praxi<\/p>\n

Z\u00e1kladn\u00fdm pilierom reformy je zavedenie jednotnej sadzby 19\u00a0percent pre takmer v\u0161etky typy pr\u00edjmov. Pri fyzick\u00fdch osob\u00e1ch sa m\u00e1 \u00faplne zru\u0161i\u0165 rozdielna sadzba dane v\u00a0z\u00e1vislosti od v\u00fd\u0161ky pr\u00edjmu. Znamen\u00e1 to, \u017ee bez oh\u013eadu na to, ako tvrdo \u010dlovek pracuje a ko\u013eko zarob\u00ed, \u0161t\u00e1t mu z\u00a0jeho z\u00e1kladu dane vezme v\u017edy rovnak\u00fd percentu\u00e1lny podiel. Rovnak\u00e1 logika sa uplatn\u00ed aj pri firm\u00e1ch. Z\u00e1kladn\u00e1 sadzba pre pr\u00e1vnick\u00e9 osoby by sa mala zn\u00ed\u017ei\u0165 zo s\u00fa\u010dasn\u00fdch 21\u00a0na navrhovan\u00fdch 19\u00a0percent.<\/p>\n

Viskupi\u010d sa pritom odvol\u00e1va na historick\u00fa sk\u00fasenos\u0165, kedy podobn\u00fd syst\u00e9m na Slovensku u\u017e fungoval. Sk\u00fasenosti z\u00a0obdobia rokov 2004\u00a0a\u017e 2012\u00a0jasne uk\u00e1zali, \u017ee syst\u00e9m zalo\u017een\u00fd na princ\u00edpoch rovnej dane priniesol Slovensku ekonomick\u00fd rast, pr\u00edlev invest\u00edci\u00ed a tvorbu pracovn\u00fdch miest, uv\u00e1dza sa v\u00a0predlo\u017eenom materi\u00e1li. Navrhovate\u013e je presved\u010den\u00fd, \u017ee transparentn\u00fd a jednoduch\u00fd syst\u00e9m posiln\u00ed d\u00f4veru da\u0148ovn\u00edkov v\u00a0spravodlivos\u0165 zda\u0148ovania.<\/p>\n

\t \t\t\t\t\t\"d\u00f4chodcovia, \t\t\t \t\t\t\t \t\t\t\t\t\t\t\t\t\t\t\u010c\u00edtajte viac \t\t\t\t\t\t\t\t\t \t\t\t\t \t\t\t\t\tChystaj\u00fa sa zmeny vo vypl\u00e1can\u00ed d\u00f4chodkov. Nov\u00e9 pravidl\u00e1 prekvapia, bud\u00fa tvrd\u0161ie ako teraz. Ktor\u00fdch penzistov a ako sa dotkn\u00fa zmeny \t\t\t\t \t\t\t \t\t\t<\/a>
\nOchrann\u00fd \u0161t\u00edt pre mal\u00fdch podnikate\u013eov<\/p>\n

Napriek snahe o\u00a0zjednotenie si n\u00e1vrh zachov\u00e1va soci\u00e1lny rozmer a podporu pre najmen\u0161\u00edch hr\u00e1\u010dov na trhu. Reforma toti\u017e nepl\u00e1nuje zru\u0161i\u0165 u\u017e existuj\u00face zv\u00fdhodnenia pre drobn\u00fdch podnikate\u013eov. Pre pr\u00e1vnick\u00e9 osoby, ktor\u00fdch ro\u010dn\u00e9 v\u00fdnosy nepresiahnu hranicu 100-tis\u00edc eur, zostane zachovan\u00e1 motivuj\u00faca 10-percentn\u00e1 sadzba\u00a0dane.<\/p>\n

Tento krok m\u00e1 zabezpe\u010di\u0165, aby syst\u00e9m zostal spravodliv\u00fd a nebol neprimerane za\u0165a\u017euj\u00faci pre drobn\u00e9 podnikanie. Pod\u013ea d\u00f4vodovej spr\u00e1vy tieto v\u00fdnimky citlivo reflektuj\u00fa soci\u00e1lnu situ\u00e1ciu n\u00edzkopr\u00edjmov\u00fdch skup\u00edn. N\u00e1vrh sa taktie\u017e nedot\u00fdka sadzieb z\u00a0pas\u00edvnych pr\u00edjmov, \u010d\u00edm sa sna\u017e\u00ed udr\u017ea\u0165 stabilitu v\u00a0tejto \u0161pecifickej oblasti. Zauj\u00edmavos\u0165ou je aj v\u00fdrazn\u00e9 skresanie dane pri presune majetku \u010di podnikate\u013eskej \u010dinnosti do zahrani\u010dia, kde by sa mala sadzba zn\u00ed\u017ei\u0165 z\u00a0drakonick\u00fdch 35\u00a0na spom\u00ednan\u00fdch 19\u00a0percent.<\/p>\n

Cena za jednoduchos\u0165 a v\u00fdh\u013ead do bud\u00facna<\/p>\n

Hoci n\u00e1vrh s\u013eubuje o\u017eivenie ekonomiky a n\u00e1vrat investorov, predkladate\u013e v\u00a0anal\u00fdze vplyvov prizn\u00e1va aj druh\u00fa stranu mince. Predlo\u017een\u00fd n\u00e1vrh z\u00e1kona bude ma\u0165 negat\u00edvny vplyv na rozpo\u010det verejnej spr\u00e1vy, kon\u0161tatuje spr\u00e1va. Na druhej strane v\u0161ak o\u010dak\u00e1va pozit\u00edvny vplyv na podnikate\u013esk\u00e9 prostredie a soci\u00e1lne \u00fa\u010dinky, ktor\u00e9 by mali v\u00a0dlhodobom horizonte v\u00fdpadok pr\u00edjmov \u0161t\u00e1tu vykompenzova\u0165 vy\u0161\u0161ou ekonomickou aktivitou obyvate\u013estva.<\/p>\n

Ak by tento ambici\u00f3zny pl\u00e1n pre\u0161iel parlamentom, Slov\u00e1ci si na zmeny v\u00a0pe\u0148a\u017eenk\u00e1ch e\u0161te po\u010dkaj\u00fa. \u00da\u010dinnos\u0165 z\u00e1kona sa navrhuje od 1.\u00a0janu\u00e1ra 2027, pri\u010dom v\u00a0rovnakom roku by sa nov\u00e9 sadzby uplatnili v\u00a0da\u0148ov\u00fdch priznaniach po prv\u00fdkr\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"Slovensko kedysi prez\u00fdvali tatransk\u00fdm tigrom, a to najm\u00e4 v\u010faka jednoduch\u00e9mu a l\u00e1kav\u00e9mu da\u0148ov\u00e9mu syst\u00e9mu. Dnes je v\u0161ak realita…\n","protected":false},"author":2,"featured_media":61904,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[64,9675,693,65,66,5499,24300,43,40,39,42,41,17707],"class_list":{"0":"post-61903","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-ekonomika","8":"tag-business","9":"tag-dan","10":"tag-dane","11":"tag-economic","12":"tag-ekonomika","13":"tag-podnikatel","14":"tag-sadzba","15":"tag-sk","16":"tag-slovak","17":"tag-slovakia","18":"tag-slovencina","19":"tag-slovensko","20":"tag-uzitocna-pravda"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@sk\/116522232287584196","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/61903","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/comments?post=61903"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/61903\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media\/61904"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media?parent=61903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/categories?post=61903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/tags?post=61903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}