{"id":2429,"date":"2021-10-11T13:40:20","date_gmt":"2021-10-11T13:40:20","guid":{"rendered":"https:\/\/www.theconservative.online\/na-obranu-danovych-uniku"},"modified":"2021-10-11T13:40:20","modified_gmt":"2021-10-11T13:40:20","slug":"na-obranu-danovych-uniku","status":"publish","type":"post","link":"https:\/\/www.theconservative.online\/cs\/na-obranu-danovych-uniku","title":{"rendered":"Na obranu da\u0148ov\u00fdch \u00fanik\u016f"},"content":{"rendered":"
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Vyh\u00fdb\u00e1n\u00ed se placen\u00ed dan\u00ed je jednou z pochybn\u00fdch \u010dinnost\u00ed, kter\u00e1 v\u0161ak nem\u00e1 \u017e\u00e1dn\u00e9 ob\u011bti a m\u016f\u017ee m\u00edt dobr\u00e9 d\u016fsledky…<\/p>\n

Kdy\u017e jsem koncem 70. let studoval filozofii, byla akademie pova\u017eov\u00e1na za \u00fato\u010di\u0161t\u011b daleko od shonu ka\u017edodenn\u00edho \u017eivota, daleko od ne\u00fanavn\u00e9 popt\u00e1vky po hmatateln\u00fdch v\u00fdsledc\u00edch. M\u011blo to b\u00fdt klidn\u00e9 f\u00f3rum k zamy\u0161len\u00ed, kde byly argumenty vedeny k jejich logick\u00fdm z\u00e1v\u011br\u016fm, jakkoli by se mohly zd\u00e1t nevhodn\u00e9. Filozofov\u00e9 m\u011bli hledat pravdu, ne popularitu. Douf\u00e1m, \u017ee tomu tak st\u00e1le je. V tomto duchu jsem ned\u00e1vno diskutoval o ur\u010dit\u00fdch pochybn\u00fdch a n\u011bkdy ileg\u00e1ln\u00edch aktivit\u00e1ch, jako je prostituce<\/a> , pornografie<\/a> a obchodov\u00e1n\u00ed zasv\u011bcen\u00fdch osob<\/a> . Tvrdil jsem, \u017ee to v\u0161echno jsou \u010dinnosti bez ob\u011bt\u00ed, a proto by nem\u011bly b\u00fdt pova\u017eov\u00e1ny za zlo\u010diny, i kdy\u017e je n\u011bkte\u0159\u00ed z n\u00e1s mohou osobn\u011b neschvalovat (a\u010dkoli bych rozli\u0161oval mezi nectnostmi, jako je prostituce a pornografie na jedn\u00e9 stran\u011b a ne\u0161t\u011bdr\u00fdmi, ale u\u017eite\u010dn\u00fdmi obchodn\u00edmi praktikami jako zasv\u011bcen\u00e9 obchodov\u00e1n\u00ed na druh\u00e9 stran\u011b). Vz\u00e1cn\u00e9 zdroje policie a regula\u010dn\u00edch org\u00e1n\u016f by m\u011bly b\u00fdt nam\u00edsto toho vynalo\u017eeny na pokusy o potla\u010den\u00ed \u010dinnost\u00ed, kter\u00e9 jsou zjevn\u011b \u0161kodliv\u00e9 pro ostatn\u00ed, jako jsou podvody a n\u00e1sil\u00ed.<\/p>\n

Vyh\u00fdb\u00e1n\u00ed se dan\u00edm nen\u00ed da\u0148ov\u00fd \u00fanik<\/h2>\n

Dal\u0161\u00ed pochybnou \u010dinnost\u00ed je vyh\u00fdb\u00e1n\u00ed se da\u0148ov\u00fdm povinnostem. Jedn\u00edm z d\u016fvod\u016f pro jeho \u0161irok\u00e9 odsouzen\u00ed m\u016f\u017ee b\u00fdt to, \u017ee je zam\u011b\u0148ov\u00e1n s da\u0148ov\u00fdmi \u00faniky, kter\u00e9 jsou za norm\u00e1ln\u00edch okolnost\u00ed nemor\u00e1ln\u00ed i nez\u00e1konn\u00e9. Da\u0148ov\u00fdm \u00fanikem se dopou\u0161t\u00ed \u010dlov\u011bk, kter\u00fd se \u00famysln\u011b sna\u017e\u00ed zatajit n\u011bkter\u00e9 sv\u00e9 p\u0159\u00edjmy nebo proti sv\u00fdm p\u0159\u00edjm\u016fm uv\u00e1d\u00ed podvodn\u00e9 v\u00fddaje. Na druh\u00e9 stran\u011b vyh\u00fdb\u00e1n\u00ed se da\u0148ov\u00fdm povinnostem je, kdy\u017e vyu\u017eijete v\u0161ech pr\u00e1vn\u00edch prost\u0159edk\u016f, kter\u00e9 m\u00e1te k dispozici, abyste sn\u00ed\u017eili svou da\u0148ovou z\u00e1t\u011b\u017e, jako je pe\u010dliv\u00e9 vyb\u00edr\u00e1n\u00ed a uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f jako odpo\u010dt\u016f z va\u0161ich p\u0159\u00edjm\u016f nebo p\u0159evod majetku ze zem\u011b s vysok\u00fdm zdan\u011bn\u00edm do zem\u011b s n\u00edzk\u00fdm zdan\u011bn\u00edm. . Vyh\u00fdb\u00e1n\u00ed se placen\u00ed dan\u00ed v tomto smyslu je obvykle leg\u00e1ln\u00ed a nevid\u00edm na tom nic mor\u00e1ln\u011b \u0161patn\u00e9ho. Kdy\u017e pl\u00e1nujete cesty do zahrani\u010d\u00ed, surfujete na internetu a hled\u00e1te nejlevn\u011bj\u0161\u00ed letenky ve t\u0159\u00edd\u011b, kterou preferujete. Dan\u011b jsou to, co v\u00e1m vl\u00e1da \u00fa\u010dtuje za sv\u00e9 slu\u017eby, a je nem\u00e9n\u011b rozumn\u00e9, abyste se pokusili tyto n\u00e1klady sn\u00ed\u017eit, stejn\u011b jako hledat nejlep\u0161\u00ed cenu jinde. Nechcete platit p\u0159\u00edli\u0161 mnoho za to, co dostanete.<\/p>\n

Tento n\u00e1zor byl v\u0161ak \u0161iroce zpochybn\u011bn. Jedn\u00edm z argument\u016f proti je, \u017ee vyh\u00fdb\u00e1n\u00ed se dan\u00edm vyhlad\u00ed vl\u00e1du zdroj\u016f nezbytn\u00fdch pro adekv\u00e1tn\u00ed zaji\u0161t\u011bn\u00ed ve\u0159ejn\u00fdch statk\u016f. Jde o statky, kter\u00e9 soukrom\u00e9 spole\u010dnosti nemohou spont\u00e1nn\u011b poskytovat na voln\u00e9m trhu, proto\u017ee jejich spot\u0159ebu nelze omezit na ty, kdo za n\u011b plat\u00ed. Vl\u00e1da je tedy mus\u00ed poskytovat a financovat jejich poskytov\u00e1n\u00ed z dan\u00ed. P\u0159\u00edkladem jsou obrann\u00e9 a policejn\u00ed s\u00edly a soudnictv\u00ed a mo\u017en\u00e1 vzd\u011bl\u00e1v\u00e1n\u00ed a boj proti chudob\u011b. Tvrd\u00ed se, \u017ee konkurence mezi r\u016fzn\u00fdmi da\u0148ov\u00fdmi jurisdikcemi povede k \u201ez\u00e1vodu ke dnu\u201c. Dal\u0161\u00edm argumentem proti vyh\u00fdb\u00e1n\u00ed se da\u0148ov\u00fdm povinnostem je, \u017ee je to nespravedliv\u00e9, proto\u017ee dan\u00edm se mohou vyh\u00fdbat pouze ob\u010dan\u00e9, kte\u0159\u00ed ovl\u00e1daj\u00ed mobiln\u00ed zdroje (v\u010detn\u011b nich sam\u00fdch). Mohou snadno p\u0159esunout sv\u00e9 zdroje z \u010dinnosti s vysok\u00fdmi dan\u011bmi do \u010dinnosti s n\u00edzk\u00fdmi dan\u011bmi nebo ze zem\u011b s vysok\u00fdmi dan\u011bmi do zem\u011b s n\u00edzk\u00fdmi dan\u011bmi. Zat\u00edmco jsou to pohybliv\u00e9 c\u00edle, v\u011bt\u0161ina lid\u00ed je jako sed\u00edc\u00ed kachny. Ne v\u0161ichni provozujeme soukrom\u00e9 spole\u010dnosti s p\u00e1kou, kterou to d\u00e1v\u00e1 v\u016f\u010di v\u00fdb\u011br\u010d\u00edm dan\u00ed. V\u0161ichni se tak\u00e9 nem\u016f\u017eeme st\u00e1t da\u0148ov\u00fdmi exulanty v Monaku, na Baham\u00e1ch nebo v kantonu Zug.<\/p>\n

Oba tyto argumenty v\u0161ak spo\u010d\u00edvaj\u00ed na nepravd\u011bpodobn\u00e9m p\u0159edpokladu, jak zd\u016fraz\u0148uje<\/a> francouzsk\u00fd profesor Pascal Salin. Jde o to, \u017ee v diskutovan\u00e9 da\u0148ov\u00e9 jurisdikci je poskytov\u00e1n\u00ed ve\u0159ejn\u00fdch statk\u016f optim\u00e1ln\u00ed a \u017ee jak\u00e1koli odchylka od sou\u010dasn\u00e9 \u00farovn\u011b bude \u0161kodliv\u00e1. Optim\u00e1ln\u00ed poskytov\u00e1n\u00ed ve\u0159ejn\u00fdch statk\u016f by bylo tam, kde je vl\u00e1da benevolentn\u00ed a dob\u0159e informovan\u00e1 a kde ob\u010dan\u00e9 dost\u00e1vaj\u00ed mno\u017estv\u00ed ve\u0159ejn\u00fdch statk\u016f jednomysln\u011b nebo t\u00e9m\u011b\u0159 jednomysln\u011b, jak si to p\u0159ej\u00ed, p\u0159i\u010dem\u017e plat\u00ed dan\u011b na financov\u00e1n\u00ed jejich poskytov\u00e1n\u00ed. Tam by \u017e\u00e1dn\u00e1 skupina nevnucovala svou v\u016fli ostatn\u00edm a p\u0159ev\u00e1d\u011bla od nich zdroje na sebe, proti jejich v\u016fli. Na takov\u00e9m m\u00edst\u011b by nebyla motivace st\u011bhovat se jinam. Na jin\u00fdch m\u00edstech v\u0161ak poskytov\u00e1n\u00ed ve\u0159ejn\u00fdch statk\u016f nen\u00ed optim\u00e1ln\u00ed, nap\u0159\u00edklad proto, \u017ee zkorumpovan\u00ed politici a \u00fa\u0159edn\u00edci sm\u011b\u0159uj\u00ed da\u0148ov\u00e9 p\u0159\u00edjmy na sebe (jako v Braz\u00edlii) nebo proto\u017ee demagogov\u00e9 roz\u0161i\u0159uj\u00ed ve\u0159ejn\u00e9 slu\u017eby nad r\u00e1mec toho, co je nutn\u00e9 (jako v Belgii). V takov\u00fdch m\u00edstech se vyh\u00fdb\u00e1n\u00ed se dan\u00edm st\u00e1v\u00e1 korektivem proti ve\u0159ejn\u00e9mu pl\u00fdtv\u00e1n\u00ed.<\/p>\n

Z\u00e1klad dan\u011b z\u00e1vis\u00ed na ochot\u011b pracovat<\/h2>\n

Da\u0148ov\u00e1 konkurence mezi r\u016fzn\u00fdmi jurisdikcemi je prost\u0159edkem k odhalen\u00ed skute\u010dn\u00fdch preferenc\u00ed voli\u010d\u016f, pokud jde o p\u0159ijatelnou \u00farove\u0148 zdan\u011bn\u00ed a mno\u017estv\u00ed poskytovan\u00fdch ve\u0159ejn\u00fdch statk\u016f. Hlasuje\u0161 nohama. To se do jist\u00e9 m\u00edry stalo ve \u0160v\u00e9dsku na konci 80. let, kdy se \u00farove\u0148 zdan\u011bn\u00ed zna\u010dn\u011b zv\u00fd\u0161ila. Mnoho z nejproduktivn\u011bj\u0161\u00edch jedinc\u016f se p\u0159est\u011bhovalo do zahrani\u010d\u00ed; nastala stagnace; v soukrom\u00e9m sektoru nevznikla \u017e\u00e1dn\u00e1 nov\u00e1 pracovn\u00ed m\u00edsta. \u0160v\u00e9dov\u00e9 si postupn\u011b uv\u011bdomili, \u017ee za\u0161li p\u0159\u00edli\u0161 daleko: sn\u00ed\u017eili dan\u011b a znovu se pokusili povzbudit podnik\u00e1n\u00ed, kter\u00fdm se na po\u010d\u00e1tku dvac\u00e1t\u00e9ho stolet\u00ed proslavili. Ale \u0161v\u00e9d\u0161t\u00ed soci\u00e1ln\u00ed demokrat\u00e9 byli ve srovn\u00e1n\u00ed s radik\u00e1ln\u00edmi socialisty a komunisty um\u00edrn\u011bn\u00ed a rozumn\u00ed. Extr\u00e9mn\u00edm p\u0159\u00edpadem vyh\u00fdb\u00e1n\u00ed se placen\u00ed dan\u00ed byl exodus z v\u00fdchodn\u00edho do z\u00e1padn\u00edho N\u011bmecka v 50. letech, kter\u00fd se komunist\u00e9 pokusili zastavit stavbou Berl\u00ednsk\u00e9 zdi. Dal\u0161\u00edm extr\u00e9mn\u00edm p\u0159\u00edpadem byla masivn\u00ed emigrace z Kuby po komunistick\u00e9m p\u0159evratu v roce 1959, kdy ode\u0161la v\u011bt\u0161ina nejvzd\u011blan\u011bj\u0161\u00edch a nejproduktivn\u011bj\u0161\u00edch jedinc\u016f, asi deset procent populace. Odm\u00edtli, stejn\u011b jako uprchl\u00edci z v\u00fdchodn\u00edho N\u011bmecka v 50. letech, aby se s nimi zach\u00e1zelo pouze jako s vl\u00e1dn\u00edmi zdroji.<\/p>\n

Da\u0148ov\u00ed exulanti nejsou jen bohat\u00ed, kte\u0159\u00ed se t\u011b\u0161\u00ed ze sv\u00fdch soukrom\u00fdch trysk\u00e1\u010d\u016f a jachet. Jsou to tak\u00e9 oby\u010dejn\u00ed lid\u00e9, kte\u0159\u00ed jsou ochotni platit rozumn\u00e9 dan\u011b, ale kte\u0159\u00ed si zbytek sv\u00fdch v\u00fdd\u011blk\u016f rad\u011bji nechaj\u00ed pro sebe a sv\u00e9 rodiny, m\u00edsto aby se d\u00edvali, jak miz\u00ed v temn\u00e9, obrovsk\u00e9, neosobn\u00ed, neproniknuteln\u00e9 byrokracii. Nav\u00edc ti, kte\u0159\u00ed se zdaj\u00ed b\u00fdt v zajet\u00ed, proto\u017ee nejsou mobiln\u00ed, mohou volit nikoli nohama, ale sv\u00fdmi aktivitami. Pokud zjist\u00ed, \u017ee \u00farove\u0148 zdan\u011bn\u00ed je nadm\u011brn\u00e1, ud\u011blaj\u00ed, \u017ee co nejv\u00edce p\u0159ejdou ze zda\u0148ovan\u00fdch \u010dinnost\u00ed na nezdan\u011bn\u00e9 \u010dinnosti, co\u017e v podstat\u011b znamen\u00e1 z pr\u00e1ce na voln\u00fd \u010das. Sp\u00ed\u0161e ne\u017e do jin\u00fdch zem\u00ed emigruj\u00ed dovnit\u0159. Nevyhnuteln\u00fdm d\u016fsledkem je sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b. To je podstata slavn\u00e9 Lafferovy k\u0159ivky, kter\u00e1 ukazuje, \u017ee da\u0148ov\u00e9 p\u0159\u00edjmy rostou s da\u0148ovou sazbou a\u017e do maxima a pot\u00e9 se sni\u017euj\u00ed. To znamen\u00e1, \u017ee n\u011bkdy da\u0148ov\u00e9 p\u0159\u00edjmy skute\u010dn\u011b klesaj\u00ed, kdy\u017e se da\u0148ov\u00e1 sazba zvy\u0161uje: pak se doty\u010dn\u00e1 da\u0148ov\u00e1 jurisdikce ocitne na \u201e\u0161patn\u00e9 stran\u011b\u201c Lafferovy k\u0159ivky (jako ve \u0160v\u00e9dsku v 80. letech 20. stolet\u00ed). V\u00fdzkum profesora Edwarda C. Prescotta, nositele Nobelovy ceny za ekonomii, to dostate\u010dn\u011b dokazuje. Poukazuje na<\/a> to, \u017ee v 50. letech 20. stolet\u00ed Ameri\u010dan\u00e9 a Evropan\u00e9 v\u00edcem\u00e9n\u011b pracovali stejn\u011b, pokud jde o pracovn\u00ed dobu. Nyn\u00ed v\u0161ak Evropan\u00e9 pracuj\u00ed mnohem m\u00e9n\u011b ne\u017e Ameri\u010dan\u00e9. D\u016fvodem je, Prescott tvrd\u00ed, \u017ee jejich p\u0159\u00edjem je zdan\u011bn mnohem vy\u0161\u0161\u00ed sazbou ne\u017e v Americe.<\/p>\n

Da\u0148ov\u00e9 pl\u00e1nov\u00e1n\u00ed je racion\u00e1ln\u00ed<\/h2>\n

Vyh\u00fdb\u00e1n\u00ed se da\u0148ov\u00fdm povinnostem je zcela racion\u00e1ln\u00ed reakc\u00ed na nadm\u011brn\u00e9 zdan\u011bn\u00ed. Obecn\u011bji je to racion\u00e1ln\u00ed reakce na jak\u00fdkoli druh zdan\u011bn\u00ed. Zva\u017ete progresivn\u00ed da\u0148 z p\u0159\u00edjmu, jakou m\u00e1me nyn\u00ed na Islandu, kde jsou t\u0159i da\u0148ov\u00e9 p\u00e1smy, 31 procent na p\u0159\u00edjem do 2 336 EUR m\u011bs\u00ed\u010dn\u011b, 38 procent na p\u0159\u00edjem mezi touto \u010d\u00e1stkou a 6 559 EUR a 46 procent na p\u0159\u00edjem vy\u0161\u0161\u00ed. ne\u017e to. Ale i kdy\u017e m\u00e1te fixn\u00ed plat, budete m\u00edt na v\u00fdb\u011br, kdy\u017e odejdete do d\u016fchodu a p\u016fjdete do d\u016fchodu. Na Islandu existuj\u00ed t\u0159i d\u016fchodov\u00e9 syst\u00e9my. Jedn\u00edm z nich je vl\u00e1dn\u00ed penzijn\u00ed fond, kter\u00fd vypl\u00e1c\u00ed z\u00e1kladn\u00ed d\u016fchod t\u011bm, kte\u0159\u00ed nemaj\u00ed \u017e\u00e1dn\u00e1 jin\u00e1 opat\u0159en\u00ed, ale kter\u00fd vypl\u00e1c\u00ed m\u00e1lo nebo v\u016fbec nic t\u011bm, kte\u0159\u00ed jsou jinak adekv\u00e1tn\u011b zaji\u0161t\u011bni. Druh\u00fd d\u016fchodov\u00fd syst\u00e9m je pro v\u011bt\u0161inu lid\u00ed t\u00edm nejd\u016fle\u017eit\u011bj\u0161\u00edm. Je to profesion\u00e1ln\u00ed penzijn\u00ed fond, do kter\u00e9ho jste povinni odv\u00e1d\u011bt \u010d\u00e1st sv\u00e9ho p\u0159\u00edjmu b\u011bhem sv\u00e9 pracovn\u00ed kari\u00e9ry a kter\u00fd v\u00e1m pak poskytuje d\u016fchod po odchodu do d\u016fchodu, obvykle 60\u201370 procent va\u0161eho p\u0159edchoz\u00edho p\u0159\u00edjmu. T\u0159et\u00ed penzijn\u00ed program je nepovinn\u00fd soukrom\u00fd penzijn\u00ed \u00fa\u010det, na kter\u00fd m\u016f\u017eete platit b\u011bhem sv\u00e9 pracovn\u00ed kari\u00e9ry a kter\u00fd je po dosa\u017een\u00ed ur\u010dit\u00e9ho v\u011bku k dispozici. Po dosa\u017een\u00ed povinn\u00e9ho d\u016fchodov\u00e9ho v\u011bku v sedmdes\u00e1ti se mus\u00edte spolehnout na sv\u016fj d\u016fchod z profesion\u00e1ln\u00edho penzijn\u00edho fondu a na doplatky ze sv\u00e9ho soukrom\u00e9ho penzijn\u00edho \u00fa\u010dtu. Doporu\u010den\u00ed od va\u0161eho mana\u017eera penzijn\u00edho fondu v\u017edy zn\u00ed (stejn\u011b jako mn\u011b), \u017ee byste si ze sv\u00e9ho soukrom\u00e9ho penzijn\u00edho \u00fa\u010dtu nem\u011bli m\u011bs\u00ed\u010dn\u011b vypl\u00e1cet v\u00edce ne\u017e takovou \u010d\u00e1stku, kter\u00e1 by sn\u00ed\u017eila v\u00e1\u0161 celkov\u00fd p\u0159\u00edjem pod nejvy\u0161\u0161\u00ed da\u0148ovou hranici 6 559 EUR a M\u011bs\u00edc. Mohli byste se tak vyhnout on\u011bm 46 procent\u016fm z p\u0159\u00edjmu, kter\u00e9 jsou vy\u0161\u0161\u00ed. To je naprosto rozumn\u00e1 rada, ale jde o vyh\u00fdb\u00e1n\u00ed se da\u0148ov\u00fdm povinnostem.<\/p>\n

Podobn\u00e9 \u00favahy plat\u00ed, pokud jste jako spisovatel uzav\u0159el smlouvu se sv\u00fdm vydavatelem o zaplacen\u00ed velk\u00e9 \u010d\u00e1stky pen\u011bz za rukopis. Pak byste cht\u011bli rozd\u011blit celkovou \u010d\u00e1stku pen\u011bz, kter\u00e1 v\u00e1m m\u00e1 b\u00fdt vyplacena na z\u00e1klad\u011b smlouvy, mezi dva nebo t\u0159i roky, abyste se vyhnuli p\u0159echodu do nejvy\u0161\u0161\u00edho da\u0148ov\u00e9ho p\u00e1sma na jeden rok. Op\u011bt by to bylo docela rozumn\u00e9, ale \u0161lo by o vyh\u00fdb\u00e1n\u00ed se placen\u00ed dan\u00ed. T\u0159et\u00edm p\u0159\u00edkladem m\u016f\u017ee b\u00fdt situace, kdy vy a va\u0161e rodina provozujete mal\u00fd podnik. Pak byste cht\u011bli celkov\u00fd p\u0159\u00edjem rozd\u011blit mezi sebe a man\u017eelku, p\u0159\u00edpadn\u011b i d\u011bti, aby nikdo z v\u00e1s neskon\u010dil v nejvy\u0161\u0161\u00edm da\u0148ov\u00e9m p\u00e1smu. Op\u011bt by to bylo docela rozumn\u00e9, ale \u0161lo by o p\u0159\u00edpad vyh\u00fdb\u00e1n\u00ed se placen\u00ed dan\u00ed. Ale byl bych p\u0159ekvapen, kdyby n\u011bjak\u00fd rozumn\u00fd \u010dlov\u011bk mor\u00e1ln\u011b kritizoval tyto t\u0159i p\u0159\u00edklady vyh\u00fdb\u00e1n\u00ed se da\u0148ov\u00fdm povinnostem (kter\u00e9 by se snad daly l\u00e9pe popsat jako da\u0148ov\u00e9 pl\u00e1nov\u00e1n\u00ed). Pokud se star\u00e1te o to, abyste neplatili v\u00edc, ne\u017e mus\u00edte, jste prost\u011b spo\u0159iv\u00ed a \u0161etrnost je ctnost, ne ne\u0159est. Co je v\u0161ak na t\u011bchto p\u0159\u00edkladech asi nejd\u016fle\u017eit\u011bj\u0161\u00ed, je to, \u017ee pokud by da\u0148 z p\u0159\u00edjmu byla rovnou dan\u00ed, jak mnoz\u00ed ekonomov\u00e9 doporu\u010duj\u00ed<\/a> , pak by pot\u0159eba takov\u00e9ho da\u0148ov\u00e9ho pl\u00e1nov\u00e1n\u00ed zmizela. Nez\u00e1le\u017eelo by na tom, o kolik byste si nav\u00fd\u0161ili sv\u016fj pravideln\u00fd d\u016fchod platbami z va\u0161eho soukrom\u00e9ho penzijn\u00edho \u00fa\u010dtu nebo ve kter\u00e9m roce byste zaplatili da\u0148 z velk\u00e9 \u010d\u00e1stky pen\u011bz sjednan\u00e9 ve smlouv\u011b.<\/p>\n

Bohat\u00ed ji\u017e plat\u00ed t\u00e9m\u011b\u0159 v\u0161echny dan\u011b<\/h2>\n

Odsouzen\u00ed vyh\u00fdb\u00e1n\u00ed se da\u0148ov\u00fdm povinnostem se samoz\u0159ejm\u011b soust\u0159e\u010fuje na bohat\u00e9, kte\u0159\u00ed, jak se \u010dasto \u0159\u00edk\u00e1, nenesou spravedliv\u00fd pod\u00edl na celkov\u00e9 da\u0148ov\u00e9 z\u00e1t\u011b\u017ei. Ale ve skute\u010dnosti u\u017e plat\u00ed v\u011bt\u0161inu dan\u00ed. Posledn\u00ed \u010d\u00edsla z Islandu jsou docela v\u00fdmluvn\u00e1. Horn\u00edch 10 procent p\u0159isp\u00edv\u00e1 50 procenty celkov\u00fdch p\u0159\u00edjm\u016f z dan\u011b z p\u0159\u00edjmu a horn\u00edch 20 procent p\u0159isp\u00edv\u00e1 72 procenty, zat\u00edmco spodn\u00edch 50 procent p\u0159isp\u00edv\u00e1 pouze 1 procentem. Posledn\u00ed \u010d\u00edsla<\/a> ve Spojen\u00fdch st\u00e1tech jsou je\u0161t\u011b zaj\u00edmav\u011bj\u0161\u00ed. Zde notoricky zn\u00e1m\u00e9 horn\u00ed 1 procento p\u0159isp\u00edv\u00e1 40 procenty celkov\u00fdch p\u0159\u00edjm\u016f a 10 procent p\u0159isp\u00edv\u00e1 71 procenty, zat\u00edmco spodn\u00edch 50 procent p\u0159isp\u00edv\u00e1 pouze 3 procenty. (Hlavn\u00edm d\u016fvodem rozd\u00edlu mezi t\u011bmito dv\u011bma zem\u011bmi v p\u0159\u00edsp\u011bvku nejbohat\u0161\u00edch 10 procent je to, \u017ee distribuce p\u0159\u00edjm\u016f je na Islandu mnohem rovnom\u011brn\u011bj\u0161\u00ed v tom smyslu, \u017ee je tam m\u00e9n\u011b superbohat\u00fdch lid\u00ed.) Je opravdu mimo\u0159\u00e1dn\u00e9, kdy\u017e se zhodnot\u00ed tato \u010d\u00edsla, \u017ee demagogov\u00e9 jak na Islandu, tak ve Spojen\u00fdch st\u00e1tech, v\u010detn\u011b Bernieho Sanderse a Elizabeth Warrenov\u00e9, navrhuj\u00ed vy\u0161\u0161\u00ed dan\u011b pro bohat\u00e9. Mo\u017en\u00e1 se sna\u017e\u00ed naplnit Aristotelovu opovr\u017elivou definici demokracie jako vyko\u0159is\u0165ov\u00e1n\u00ed bohat\u00fdch chud\u00fdmi. Tato \u010d\u00edsla tak\u00e9 nazna\u010duj\u00ed relevanci ot\u00e1zky polo\u017een\u00e9 v rom\u00e1nu Ayn Randov\u00e9 Atlas Shrugged<\/em><\/a> : Co by se stalo, kdyby nejproduktivn\u011bj\u0161\u00ed jedinci ze spole\u010dnosti ode\u0161li? Odpov\u011bd\u00ed jsou p\u0159\u00edklady nejen tvrd\u00e9ho socialismu praktikovan\u00e9ho ve v\u00fdchodn\u00edm N\u011bmecku a na Kub\u011b, ale tak\u00e9 mnohem m\u011bk\u010d\u00edho a um\u00edrn\u011bn\u011bj\u0161\u00edho demokratick\u00e9ho socialismu \u0160v\u00e9dska v 80. letech.<\/p>\n

\u010casto se p\u0159ehl\u00ed\u017e\u00ed, \u017ee i rovn\u00e1 da\u0148 z p\u0159\u00edjmu, \u0159ekn\u011bme 30 procent ze v\u0161ech p\u0159\u00edjm\u016f, by byla v jist\u00e9m smyslu progresivn\u00ed. Nebylo by to jen ze zjevn\u00e9ho d\u016fvodu, \u017ee bohat\u00fd \u010dlov\u011bk zaplat\u00ed mnohem v\u00edce ne\u017e chud\u00fd: 30 procent m\u011bs\u00ed\u010dn\u00edho p\u0159\u00edjmu ve v\u00fd\u0161i 50 000 EUR je 15 000 EUR, zat\u00edmco stejn\u00fd pod\u00edl p\u0159\u00edjmu 2 000 EUR je 600 EUR. Bylo by to tak\u00e9 z d\u016fvodu, \u017ee by se m\u011blo rozli\u0161ovat mezi hrub\u00fdm a \u010dist\u00fdm da\u0148ov\u00fdm zat\u00ed\u017een\u00edm, jak tvrd\u00ed<\/a> islandsk\u00fd profesor Ragnar Arnason. Hrub\u00e9 da\u0148ov\u00e9 zat\u00ed\u017een\u00ed je jednodu\u0161e da\u0148 placen\u00e1 vl\u00e1d\u011b, v na\u0161em p\u0159\u00edkladu 15 000 EUR m\u011bs\u00ed\u010dn\u011b p\u0159i p\u0159\u00edjmu 50 000 EUR a 600 EUR p\u0159i p\u0159\u00edjmu 2 000 EUR. Ale \u010dist\u00e9 da\u0148ov\u00e9 zat\u00ed\u017een\u00ed jednotlivce je zaplacen\u00e1 da\u0148 m\u00ednus obdr\u017een\u00e1 v\u00fdhoda. Bohat\u00ed i chud\u00ed dost\u00e1vaj\u00ed d\u00e1vky od vl\u00e1dy, bohat\u00ed nap\u0159\u00edklad ochranu sv\u00e9ho majetku a chud\u00ed zase n\u011bkter\u00e9 slu\u017eby, za kter\u00e9 osobn\u011b nemus\u00ed platit, jako vzd\u011bl\u00e1n\u00ed a p\u0159\u00edpadn\u011b zdravotn\u00ed p\u00e9\u010di a n\u011bkdy i p\u0159\u00edm\u00e9 p\u0159evody pen\u011bz. Nen\u00ed nepravd\u011bpodobn\u00e9 p\u0159edpokl\u00e1dat, jak to d\u011bl\u00e1 Arnason, \u017ee v\u00fdhody z\u00edskan\u00e9 r\u016fzn\u00fdmi p\u0159\u00edjmov\u00fdmi skupinami maj\u00ed pro ka\u017ed\u00e9ho da\u0148ov\u00e9ho poplatn\u00edka zhruba stejnou hodnotu, i kdy\u017e mohou m\u00edt r\u016fzn\u00e9 formy. Sta\u010d\u00ed chvilka zamy\u0161len\u00ed, abychom vid\u011bli, \u017ee za tohoto p\u0159edpokladu je \u010dist\u00e1 da\u0148 z p\u0159\u00edjmu pom\u011brn\u011b progresivn\u00ed, i kdy\u017e by da\u0148 z hrub\u00e9ho p\u0159\u00edjmu byla rovn\u00e1. M\u011bl bych dodat, \u017ee nepova\u017euji za zdrav\u00e9, \u017ee polovina populace neplat\u00ed \u017e\u00e1dnou da\u0148 z p\u0159\u00edjmu, ale \u017ee ji lze snadno p\u0159im\u011bt, aby hlasovala pro v\u011bt\u0161\u00ed z\u00e1t\u011b\u017e na druhou polovinu.<\/p>\n

Demagogov\u00e9 jsou pravd\u011bpodobn\u011b v\u016f\u010di takov\u00fdm argument\u016fm odoln\u00ed. Jdou po bohat\u00fdch z prost\u00e9ho d\u016fvodu: pr\u00e1v\u011b tam si mysl\u00ed, \u017ee mohou nejsn\u00e1ze z\u00edskat pen\u00edze. Jejich \u010dasov\u00fdm horizontem je pouze p\u0159\u00ed\u0161t\u00ed volebn\u00ed obdob\u00ed a nikoli dlouhodob\u00fd ekonomick\u00fd horizont. Existuje slavn\u00fd z\u00e1kon o p\u0159erozd\u011blov\u00e1n\u00ed, Director’s Law, \u017ee kdy\u017e je zbo\u017e\u00ed politicky distribuov\u00e1no, skon\u010d\u00ed v rukou t\u011bch politicky nejsiln\u011bj\u0161\u00edch, obvykle st\u0159edn\u00ed t\u0159\u00eddy. Mo\u017en\u00e1 bych m\u011bl uv\u00e9st odpov\u00eddaj\u00edc\u00ed Gissurarson\u016fv z\u00e1kon, \u017ee kdy\u017e bude da\u0148ov\u00e1 z\u00e1t\u011b\u017e politicky rozd\u011blena, budou hlavn\u00edmi c\u00edli ti nejm\u00e9n\u011b obl\u00edben\u00ed u voli\u010d\u016f, obvykle bohat\u00e9 a velk\u00e9 korporace (a v minulosti n\u00e1bo\u017eensk\u00e9 men\u0161iny). Nen\u00ed divu, \u017ee demagogov\u00e9 cht\u011bj\u00ed vy\u0161\u0161\u00ed dan\u011b, co\u017e pro n\u011b znamen\u00e1 v\u00edce p\u0159\u00edle\u017eitost\u00ed ke koupi hlas\u016f. P\u0159ekvapiv\u00e9 v\u0161ak je, \u017ee ekonomov\u00e9 z mezin\u00e1rodn\u00edch organizac\u00ed, jako je OECD \u2013 kte\u0159\u00ed sami neplat\u00ed \u017e\u00e1dn\u00e9 dan\u011b ze sv\u00fdch p\u0159\u00edjm\u016f \u2013 jdou s nimi a vedou kampa\u0148 za \u201eda\u0148ovou harmonizaci\u201c, \u010d\u00edm\u017e ve skute\u010dnosti mysl\u00ed vytvo\u0159en\u00ed da\u0148ov\u00e9ho kartelu, v\u0161echny \u201emezery\u201c nebo mo\u017enosti ukon\u010den\u00ed. M\u011bli by to v\u011bd\u011bt l\u00e9pe. Vysv\u011btlen\u00edm ale mo\u017en\u00e1 je, \u017ee t\u011bmto organizac\u00edm dominuj\u00ed zem\u011b s vysok\u00fdmi dan\u011bmi. Ten, kdo plat\u00ed d\u00fdmka\u0159i, vol\u00e1 melodii.<\/p>\n

Da\u0148 z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob by m\u011bla b\u00fdt zru\u0161ena<\/h2>\n

Ned\u00e1vno, povzbuzeni OECD a dal\u0161\u00edmi mezin\u00e1rodn\u00edmi organizacemi, minist\u0159i financ\u00ed z nejv\u011bt\u0161\u00edch ekonomik sv\u011bta ozn\u00e1mili<\/a> svou podporu 15procentn\u00edmu celosv\u011btov\u00e9mu minimu dan\u011b z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob. Zpochybnil bych naopak samotnou existenci dan\u011b z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob. Jedn\u00edm z d\u016fvod\u016f je star\u00fd princip, na kter\u00e9m byly Spojen\u00e9 st\u00e1ty zalo\u017eeny: \u017d\u00e1dn\u00e9 zdan\u011bn\u00ed bez zastoupen\u00ed. Spole\u010dnosti nemaj\u00ed \u017e\u00e1dn\u00e9 hlasy. Nejsou to osoby ani nez\u00e1visl\u00ed agenti. Ve skute\u010dnosti lze korporace nejl\u00e9pe pojmout jako soubor smluv mezi akcion\u00e1\u0159i, mana\u017eery, zam\u011bstnanci a z\u00e1kazn\u00edky (v\u010detn\u011b v\u011b\u0159itel\u016f a dodavatel\u016f). Da\u0148 uvalen\u00e1 na korporaci proto nakonec zas\u00e1hne n\u011bkter\u00e9 z t\u011bchto skupin, i kdy\u017e n\u011bkdy nen\u00ed jasn\u00e9, kter\u00e9 skupiny by to byly a jak siln\u011b by byly zasa\u017eeny. N\u011bkomu by mohlo b\u00fdt z\u0159ejm\u00e9, \u017ee da\u0148 z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob by zas\u00e1hla p\u0159edev\u0161\u00edm akcion\u00e1\u0159e, proto\u017ee by sn\u00ed\u017eila jejich dividendy. Akcion\u00e1\u0159i jsou v\u00edcem\u00e9n\u011b bohat\u00ed, tak\u017ee se nemus\u00edme b\u00e1t, \u0159\u00edk\u00e1 se. Je v\u0161ak t\u0159eba poznamenat, \u017ee v dne\u0161n\u00ed dob\u011b penzijn\u00ed fondy a penzijn\u00ed \u00fa\u010dty dr\u017e\u00ed zna\u010dn\u00e9 mno\u017estv\u00ed akci\u00ed v korporac\u00edch, a to nejen ve Spojen\u00fdch st\u00e1tech, ale i v mnoha evropsk\u00fdch zem\u00edch. Sn\u00ed\u017een\u00ed zisku korporace v d\u016fsledku dan\u011b z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob m\u016f\u017ee nav\u00edc po\u0161kodit jej\u00ed zam\u011bstnance a z\u00e1kazn\u00edky.<\/p>\n

N\u011bkter\u00e9 d\u016fsledky stanoven\u00ed zvl\u00e1\u0161tn\u00edch c\u00edl\u016f zdan\u011bn\u00ed akcion\u00e1\u0159\u016f a jin\u00fdch vlastn\u00edk\u016f kapit\u00e1lu mohou b\u00fdt nezam\u00fd\u0161len\u00e9 a nep\u0159edv\u00eddateln\u00e9. Pokud se chcete vyhnout dan\u00edm z kapit\u00e1lu, kter\u00fd vlastn\u00edte, m\u016f\u017eete jednodu\u0161e spot\u0159ebovat ve\u0161ker\u00fd sv\u016fj sou\u010dasn\u00fd p\u0159\u00edjem, m\u00edsto toho, abyste si z n\u011bj n\u011bco \u0161et\u0159ili, abyste nashrom\u00e1\u017edili kapit\u00e1l nebo jen na de\u0161tiv\u00fd den. Dan\u011b z kapit\u00e1lu jsou p\u0159\u00edpady dvoj\u00edho zdan\u011bn\u00ed, proto\u017ee ta \u010d\u00e1st p\u0159\u00edjmu, kter\u00e1 byla pou\u017eita k akumulaci kapit\u00e1lu, ji\u017e byla zdan\u011bna jako p\u0159\u00edjem. Ale utratit cel\u00fd sv\u016fj sou\u010dasn\u00fd p\u0159\u00edjem m\u00edsto toho, abyste si z n\u011bj n\u011bco u\u0161et\u0159ili, je \u0161patn\u00fd zp\u016fsob vyh\u00fdb\u00e1n\u00ed se dan\u00edm. Diskriminuje p\u0159\u00edtomnost ve prosp\u011bch budoucnosti. M\u00edsto toho bych \u0159ekl, \u017ee by se m\u011blo podporovat a usnad\u0148ovat vlastnictv\u00ed akci\u00ed. Dal\u0161\u00ed \u00favahou je, \u017ee pokud je vlastnictv\u00ed akci\u00ed odrazov\u00e1no vysokou dan\u00ed z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob, zvy\u0161uje to tendenci korporac\u00ed financovat svou expanzi sp\u00ed\u0161e dluhem ne\u017e vlastn\u00edm kapit\u00e1lem, p\u016fj\u010dov\u00e1n\u00edm pen\u011bz (jejich\u017e n\u00e1klady lze ode\u010d\u00edst z p\u0159\u00edjm\u016f) nam\u00edsto vyd\u00e1v\u00e1n\u00ed nov\u00fdch akci\u00ed. To znamen\u00e1, \u017ee korporace se p\u0159\u00edli\u0161 zadlu\u017e\u00ed, nadm\u011brn\u011b zadlu\u017e\u00ed, a to zase m\u016f\u017ee v\u00e9st k \u00fav\u011brov\u00e9 t\u00edsni, co\u017e se p\u0159esn\u011b stalo v letech 2007\u20132009. Z t\u011bchto a mnoha dal\u0161\u00edch d\u016fvod\u016f navrhuj\u00ed \u0161v\u00fdcar\u0161t\u00ed ekonomov\u00e9 Pierre Bessard a Fabio Capelletti zru\u0161en\u00ed dan\u011b z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob. Poukazuj\u00ed na<\/a> to, \u017ee ve v\u011bt\u0161in\u011b zem\u00ed to stejn\u011b nen\u00ed v\u00fdznamn\u00fd zdroj p\u0159\u00edjm\u016f.<\/p>\n

Dvojit\u00fd standard<\/h2>\n

Zat\u00edmco vyh\u00fdb\u00e1n\u00ed se da\u0148ov\u00fdm povinnostem jako takov\u00e9 nen\u00ed z\u00e1vadn\u00e9 a podle m\u00e9ho n\u00e1zoru je to sp\u00ed\u0161e ctnost ne\u017e ne\u0159est, skute\u010dn\u011b absurdn\u00ed je dvoj\u00ed metr jednotlivc\u016f, kte\u0159\u00ed se ze v\u0161ech sil sna\u017e\u00ed sn\u00ed\u017eit sv\u00e9 dan\u011b a z\u00e1rove\u0148 podporuj\u00ed zvy\u0161ov\u00e1n\u00ed da\u0148ov\u00e9 z\u00e1t\u011b\u017ee. ostatn\u00ed. Slavn\u00e1 islandsk\u00e1 zp\u011bva\u010dka Bjork (m\u00e1 p\u0159\u00edbuzn\u00e1) platila dan\u011b<\/a> na Baham\u00e1ch, zat\u00edmco na Islandu podporovala r\u016fzn\u00e9 levicov\u00e9 kauzy. Islandsk\u00fd venture kapitalista (kter\u00e9ho jsem znal osobn\u011b) se po p\u00e1du banky v roce 2008 p\u0159est\u011bhoval do Barcelony, kdy\u017e byla na bohat\u00e9 na Islandu do\u010dasn\u011b uvalena da\u0148 z bohatstv\u00ed, ale p\u0159esto financoval levicov\u00e9 noviny, Frettatiminn<\/em> , kter\u00fd se stal st\u00e1le v\u00edce antikapitalistick\u00fdm, a\u017e po roce a p\u016fl zanikl. Nejzn\u00e1m\u011bj\u0161\u00edm p\u0159\u00edkladem je samoz\u0159ejm\u011b Jeff Bezos z Amazonu, kter\u00fd vlastn\u00ed levicov\u00fd Washington Post<\/em> ve stejnou dobu, kdy jeho spole\u010dnost vyu\u017e\u00edv\u00e1 v\u0161ech dostupn\u00fdch prost\u0159edk\u016f, aby se vyhnula dan\u00edm (jak se pat\u0159\u00ed). Dal\u0161\u00edm do o\u010d\u00ed bij\u00edc\u00edm p\u0159\u00edpadem je p\u0159\u00edpad dvou gigant\u016f soci\u00e1ln\u00edch s\u00edt\u00ed Twitter a Facebook. Zat\u00edmco se ze v\u0161ech sil sna\u017e\u00ed vyhnout dan\u00edm, m\u011bli tu drzost uzav\u0159\u00edt nejen \u00fa\u010det pravicov\u00e9ho prezidenta Spojen\u00fdch st\u00e1t\u016f, ale tak\u00e9 zak\u00e1zat p\u0159ed americk\u00fdmi prezidentsk\u00fdmi volbami v\u0161echny zm\u00ednky o P\u0159\u00edb\u011bh New York Post<\/em> o n\u011bjak\u00e9m kompromituj\u00edc\u00edm materi\u00e1lu nalezen\u00e9m v po\u010d\u00edta\u010di, kter\u00fd pat\u0159\u00ed synovi levicov\u00e9ho prezidentsk\u00e9ho kandid\u00e1ta Joe Bidena. Bezos a jemu podobn\u00ed jsou skute\u010dn\u00fdmi freeridery v na\u0161\u00ed spole\u010dnosti, kte\u0159\u00ed trvaj\u00ed na kapitalismu pro sebe a socialismu pro v\u0161echny ostatn\u00ed. St\u00e1le je relevantn\u00ed ot\u00e1zka, kterou jeden z m\u00fdch u\u010ditel\u016f v Oxfordu, marxista Gerry Cohen, polo\u017eil v n\u00e1zvu knihy: Pokud jsi rovnost\u00e1\u0159sk\u00fd, jak to, \u017ee jsi tak bohat\u00fd?<\/em><\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n

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Vyh\u00fdb\u00e1n\u00ed se placen\u00ed dan\u00ed je jednou z pochybn\u00fdch \u010dinnost\u00ed, kter\u00e1 v\u0161ak nem\u00e1 \u017e\u00e1dn\u00e9 ob\u011bti a m\u016f\u017ee m\u00edt dobr\u00e9 d\u016fsledky… Kdy\u017e jsem koncem 70. let studoval filozofii, byla akademie pova\u017eov\u00e1na za \u00fato\u010di\u0161t\u011b daleko od shonu ka\u017edodenn\u00edho \u017eivota, daleko od ne\u00fanavn\u00e9 popt\u00e1vky po hmatateln\u00fdch v\u00fdsledc\u00edch. M\u011blo to b\u00fdt klidn\u00e9 f\u00f3rum k zamy\u0161len\u00ed, kde byly argumenty vedeny k […]<\/p>\n","protected":false},"author":11,"featured_media":1834,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150],"tags":[],"editorial-positions":[],"regions":[344,367],"types":[449],"class_list":["post-2429","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-obchod-a-ekonomika","regions-northern-europe-cs","regions-usa-cs","types-opinion-cs"],"yoast_head":"\nNa obranu da\u0148ov\u00fdch \u00fanik\u016f - The Conservative<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.theconservative.online\/cs\/na-obranu-danovych-uniku\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Na obranu da\u0148ov\u00fdch \u00fanik\u016f - The Conservative\" \/>\n<meta property=\"og:description\" content=\"Vyh\u00fdb\u00e1n\u00ed se placen\u00ed dan\u00ed je jednou z pochybn\u00fdch \u010dinnost\u00ed, kter\u00e1 v\u0161ak nem\u00e1 \u017e\u00e1dn\u00e9 ob\u011bti a m\u016f\u017ee m\u00edt dobr\u00e9 d\u016fsledky… Kdy\u017e jsem koncem 70. let studoval filozofii, byla akademie pova\u017eov\u00e1na za \u00fato\u010di\u0161t\u011b daleko od shonu ka\u017edodenn\u00edho \u017eivota, daleko od ne\u00fanavn\u00e9 popt\u00e1vky po hmatateln\u00fdch v\u00fdsledc\u00edch. 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