{"id":1891,"date":"2021-05-22T08:16:43","date_gmt":"2021-05-22T06:16:43","guid":{"rendered":"http:\/\/www.infokuryr.cz\/n\/?p=1891"},"modified":"2021-05-22T08:16:43","modified_gmt":"2021-05-22T06:16:43","slug":"cim-pandemie-obohatila-nase-vnimani-sveta","status":"publish","type":"post","link":"https:\/\/www.infokuryr.cz\/n\/2021\/05\/22\/cim-pandemie-obohatila-nase-vnimani-sveta\/","title":{"rendered":"\u010c\u00edm \u201epandemie\u201c obohatila na\u0161e vn\u00edm\u00e1n\u00ed sv\u011bta"},"content":{"rendered":"
<\/div>\n

Co se stane se sv\u011btovou ekonomikou v p\u0159\u00edpad\u011b nov\u00e9 n\u00e1kazy?<\/strong><\/span><\/p>\n

Mezi v\u0161emi zji\u0161t\u011bn\u00edmi, kter\u00fdmi \u201epandemie\u201c obohatila na\u0161e vn\u00edm\u00e1n\u00ed sv\u011bta, byla nejm\u00e9n\u011b o\u010dek\u00e1van\u00e1 skute\u010dnost, \u017ee dokonce bohat\u00e9 ekonomiky se pustily do boje proti viru na dluh. K p\u0159ekon\u00e1n\u00ed n\u00e1sledk\u016f \u201epandemie\u201c americk\u00e1 vl\u00e1da a Feder\u00e1ln\u00ed rezervn\u00ed syst\u00e9m (FED) vy\u010dlenily 8 trilion\u016f dolar\u016f. P\u016fl trilionu p\u0159edstavuje pouze zaplacen\u00ed nucen\u00fdch dovolen\u00fdch, pobyty na klinice v p\u0159\u00edpad\u011b n\u00e1kazy, testy na virus a soci\u00e1ln\u00ed d\u00e1vky v nezam\u011bstnanosti. 350 miliard na da\u0148ov\u00e9 pr\u00e1zdniny mal\u00e9mu byznysu. 25 miliard na podporu leteck\u00fdch spole\u010dnost\u00ed atd. P\u0159i tom za posledn\u00ed dva roky stoupl americk\u00fd st\u00e1tn\u00ed dluh z 21,974 na 28,295 trilionu dolar\u016f.<\/p>\n

Sjednocen\u00e1 Evropa vy\u010dlenila na \u201epandemii 390 miliard eur ve form\u011b grant\u016f a 360 miliard eur v r\u00e1mci p\u016fj\u010dek. Kde Brusel vzal pen\u00edze? Na kapit\u00e1lov\u00e9m trhu. Na dluh. S podm\u00ednkou splacen\u00ed po roce 2028. To u\u010dinil, ani\u017e by se ptal, co bude se sv\u011btovou ekonomikou v p\u0159\u00edpad\u011b dal\u0161\u00ed n\u00e1kazy? Pro\u010d farmaceutick\u00e9 firmy, kter\u00e9 z\u00edskaly d\u00edky \u201epandemii\u201c miliardov\u00e9 p\u0159\u00edjmy, v tomto roce op\u011bt nep\u0159inesou do pokladny ani penci? Pro\u010d m\u016f\u017ee vl\u00e1da zajistit ve\u0159ejn\u00fd klid pouze prost\u0159ednictv\u00edm zadlu\u017een\u00ed?<\/p>\n

Toto v\u0161echno p\u0159im\u011blo da\u0148ov\u00fd \u00fa\u0159ad USA\u00a0Internal Revenue Service<\/i>\u00a0(IRS) zab\u00fdvat se ot\u00e1zkou efektivity zda\u0148ov\u00e1n\u00ed.<\/p>\n

Da\u0148ov\u00fd syst\u00e9m v USA je pova\u017eov\u00e1n za jeden z nejlep\u0161\u00edch na sv\u011bt\u011b. V podstat\u011b je anglosask\u00fd, op\u00edr\u00e1 se o v\u00fdb\u011br p\u0159\u00edm\u00fdch dan\u00ed a funguje je\u0161t\u011b ve Velk\u00e9 Brit\u00e1nii, Austr\u00e1lii a Kanad\u011b. Hlavn\u00ed rozd\u00edl spo\u010d\u00edv\u00e1 v tom, \u017ee dan\u011b jsou vyb\u00edr\u00e1ny z p\u0159\u00edjm\u016f fyzick\u00fdch (a nikoliv pr\u00e1vnick\u00fdch) osob a pokr\u00fdvaj\u00ed americk\u00fd rozpo\u010det z 80 %. Minimum dan\u00ed z p\u0159\u00edjmu v USA se rovn\u00e1 10 % (ro\u010dn\u00ed p\u0159\u00edjem \u010din\u00ed v\u00edce ne\u017e 19 050 dolar\u016f). Maximum je 37 % (jestli\u017ee p\u0159\u00edjem p\u0159esahuje 600 tis\u00edc za rok). Logicky bychom mohli p\u0159edpokl\u00e1dat, \u017ee bohat\u00ed udr\u017euj\u00ed americk\u00fd rozpo\u010det na 37 % sv\u00fdch p\u0159\u00edjm\u016f, ale \u010d\u00edsla \u0159\u00edkaj\u00ed n\u011bco jin\u00e9ho.<\/p>\n

Nejbohat\u0161\u00ed vlastn\u00edci nemovitost\u00ed v USA (v zemi je jich jen 1%) chr\u00e1n\u00ed od placen\u00ed dan\u00ed v\u00edce ne\u017e 21 % sv\u00fdch p\u0159\u00edjm\u016f,\u00a0spo\u010d\u00edtali<\/a>\u00a0analytici IRS. Ani p\u0159edpokl\u00e1dan\u00e9 pokuty, t\u00edm sp\u00ed\u0161e ani v\u011bzen\u00ed nikomu z nich nehroz\u00ed: pou\u017e\u00edvaj\u00ed taktiku, kter\u00e1 umo\u017e\u0148uje d\u011blat zcela neuv\u011b\u0159iteln\u00e9 v\u011bci. U\u010debnicov\u00fdm se stal p\u0159\u00edklad spole\u010dnosti Amazon, kter\u00e1 p\u0159ed dv\u011bma lety nezaplatila ani cent z feder\u00e1ln\u00ed dan\u011b z p\u0159\u00edjm\u016f, a\u010dkoliv jej\u00ed p\u0159\u00edjem vzrostl na 11,2 miliard dolar\u016f a zv\u00fd\u0161il se dvakr\u00e1t. Pro\u010d? Proto\u017ee jej\u00ed m\u00ednusov\u00e9 1 % dan\u011b z p\u0159\u00edjm\u016f tvo\u0159ily da\u0148ov\u00e9 odpo\u010dty: za investice do v\u011bdeck\u00e9ho v\u00fdzkumu a v\u00fdvoje; za investice do nemovitost\u00ed, staveb a vybaven\u00ed; za dopl\u0148kov\u00e9 odm\u011bny, provize zam\u011bstnanc\u016f k z\u00e1kladn\u00ed mzd\u011b. Amazon, Apple, Microsoft, farmaceutick\u00e9 korporace plat\u00ed \u0159editel\u016fm vlastn\u00edmi akciemi, kter\u00e9 americk\u00fd da\u0148ov\u00fd \u00fa\u0159ad ch\u00e1pe jako v\u00fddaje na byznys, a\u010dkoliv takov\u00e9 nejsou. Dal\u0161\u00ed p\u0159\u00edklad \u2013 Bill Gates, kter\u00fd to\u010d\u00ed ve sv\u00e9m dobro\u010dinn\u00e9m fondu asi 50 miliard dolar\u016f, ka\u017ed\u00fd rok ob\u011btuje 5 %, aby nemusel platit 21procentn\u00ed da\u0148.<\/p>\n

Pr\u016fzkum IRS uk\u00e1zal tak\u00e9, \u017ee 6 % nejbohat\u0161\u00edch majitel\u016f nemovitost\u00ed v\u016fbec neinformuje da\u0148ov\u00fd \u00fa\u0159ad o sv\u00fdch p\u0159\u00edjmech, \u201edokonale unikaj\u00ed skrz offshore, pr\u016fb\u011b\u017en\u00fd byznys a dal\u0161\u00ed zp\u016fsoby<\/i>\u201c. To umo\u017e\u0148uje nejbohat\u0161\u00edm Ameri\u010dan\u016fm skr\u00fdvat 36 % plateb od feder\u00e1ln\u00ed dan\u011b z p\u0159\u00edjmu (pr\u016fm\u011brn\u011b 175 miliard dolar\u016f ro\u010dn\u011b). A v\u00fdsledek: \u201epodstatn\u00e9 \u00faniky (od placen\u00ed dan\u011b z p\u0159\u00edjm\u016f) na samotn\u00e9m vrcholu pot\u0159ebuj\u00ed administrativn\u00ed zdroje pro odhalov\u00e1n\u00ed a zamezov\u00e1n\u00ed<\/i>\u201c.<\/p>\n

Zaj\u00edmav\u00e9 je, \u017ee IRS se stejnou pravidelnost\u00ed ov\u011b\u0159uje mor\u00e1lku jak chud\u00fdch Ameri\u010dan\u016f, tak i nejbohat\u0161\u00edch a ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f nezachyt\u00ed unik\u00e1n\u00ed od placen\u00ed dan\u00ed p\u0159es offshore \u00fa\u010dty a podniky pr\u016fb\u011b\u017en\u00e9ho typu (spojuj\u00edc\u00ed v\u00fdrobu a prodej).<\/p>\n

O tom, \u017ee se situace s koronavirem stala do nebe volaj\u00edc\u00ed, sv\u011bd\u010d\u00ed sp\u011bch, se kter\u00fdm byl v americk\u00e9m Kongresu p\u0159edstaven n\u00e1vrh z\u00e1kona, ud\u011bluj\u00edc\u00ed IRS pr\u00e1vo \u201epevn\u011bji kontrolovat a st\u00edhat \u00faniky od placen\u00ed dan\u00ed nejbohat\u0161\u00edmi Ameri\u010dany\u201c. A jestli bude z\u00e1kon schv\u00e1len, IRS dostane za 10 let na rozvoj 100 miliard dolar\u016f nav\u00edc na zdokonalov\u00e1n\u00ed technologi\u00ed kontroly a v\u00fdvoje nejp\u0159\u00edsn\u011bj\u0161\u00edch po\u017eadavk\u016f pro evidenci p\u0159\u00edjm\u016f. O\u010dek\u00e1van\u00fd efekt za desetilet\u00ed m\u00e1 b\u00fdt 1,2 trilionu dolar\u016f do pokladny.<\/p>\n

Jak\u00a0poznamen\u00e1v\u00e1<\/a>\u00a0The Economist, \u201e\u0159adu let vl\u00e1dy brblaly, v\u0159ely a zu\u0159ily, kdy\u017e nadn\u00e1rodn\u00ed spole\u010dnosti odvedly zisk mimo kontrolu da\u0148ov\u00fdch v\u00fdb\u011br\u010d\u00edch do da\u0148ov\u00fdch \u00fakryt\u016f\u201c. P\u0159i tom v Organizaci pro hospod\u00e1\u0159skou spolupr\u00e1ci a rozvoj (OECD) jsou toho n\u00e1zoru, \u017ee je to p\u0159\u00edm\u00e1 kr\u00e1de\u017e st\u00e1t\u016f, kter\u00e1 jim p\u0159inese ztr\u00e1tu od 100 a\u017e do 240 miliard dolar\u016f ro\u010dn\u011b, a\u017e 10 % sv\u011btov\u00fdch p\u0159\u00edjm\u016f z dan\u00ed z p\u0159\u00edjm\u016f spole\u010dnost\u00ed. Pokles vybran\u00fdch pen\u011bz z dan\u00ed kv\u016fli \u201epandemii\u201c popohnal vl\u00e1dy \u201evyp\u00e1\u010dit tyto pen\u00edze nazp\u011bt\u201c. O zv\u00fd\u0161en\u00ed dan\u00ed z p\u0159\u00edjm\u016f u korporac\u00ed, v\u010detn\u011b zahrani\u010dn\u00edch p\u0159\u00edjm\u016f, nehovo\u0159\u00ed v\u00e1\u0161niv\u011b pouze americk\u00fd prezident. Na p\u0159\u00ed\u0161t\u00edm setk\u00e1n\u00ed G7 v Lond\u00fdn\u011b budou tento probl\u00e9m projedn\u00e1vat minist\u0159i financ\u00ed. Nad\u011bje na zaplacen\u00ed \u201epandemie\u201c na \u00fakor bohat\u00fdch jsou samoz\u0159ejm\u011b zbyte\u010dn\u011b optimistick\u00e9, jeliko\u017e principy placen\u00ed dan\u00ed korporac\u00ed, vybudovan\u00e9 za cel\u00e9 stolet\u00ed, nen\u00ed snadn\u00e9 zm\u011bnit. A hlavn\u00ed probl\u00e9m je v tom, \u017ee konkurenc\u00ed o investice a p\u0159\u00edjmy z nich vl\u00e1dy samy l\u00e1kaj\u00ed kapit\u00e1ly n\u00edzk\u00fdmi da\u0148ov\u00fdmi sazbami pro korporace.<\/p>\n

Srovnejte: v r. 1985 pr\u016fm\u011brn\u00e1 sv\u011btov\u00e1 sazba dan\u011b z p\u0159\u00edjmu korporac\u00ed \u010dinila 49 %, v r. 2018 to bylo u\u017e 24 %. Dnes v Irsku tvo\u0159\u00ed 12,5 %, v Singapuru 5 % a na Bermud\u00e1ch 0 %.<\/p>\n

A nejen toto umo\u017e\u0148uje korporac\u00edm skr\u00fdvat p\u0159\u00edjmy p\u0159ed da\u0148ovou povinnost\u00ed. \u010ctvrtina p\u0159\u00edjmu THK (nadn\u00e1rodn\u00edch korporac\u00ed) se nyn\u00ed nach\u00e1z\u00ed v investi\u010dn\u00edch centrech. P\u0159itom jejich zam\u011bstnanc\u016f je tam m\u00e9n\u011b ne\u017e 5 %. Z\u00e1rove\u0148 mate\u0159sk\u00e9 korporace mohou snadno rozd\u011blit zisk mezi fili\u00e1lky v da\u0148ov\u00fdch \u00fakrytech, ud\u011blit jim intelektu\u00e1ln\u00ed (du\u0161evn\u00ed) vlastnictv\u00ed, kter\u00e9 bude potom p\u0159ed\u00e1v\u00e1no skrz licenci (a nebude se prod\u00e1vat, aby nemusela b\u00fdt placena da\u0148) jin\u00fdm fili\u00e1lk\u00e1m v m\u00edstech s vysok\u00fdmi dan\u011bmi. Nen\u00ed se \u010demu divit, \u017ee za posledn\u00edch 10 let \u010d\u00e1st zahrani\u010dn\u00edch p\u0159\u00edjm\u016f americk\u00fdch THK, zaregistrovan\u00fdch v da\u0148ov\u00fdch \u00fakrytech vzrostl ze 30 na 60 %.<\/p>\n

Kdy\u017e si toto v\u0161echno shrneme, t\u011b\u017eko m\u016f\u017eeme p\u0159edpokl\u00e1dat, \u017ee idea Bidenovy kancel\u00e1\u0159e zav\u00e9st \u201eglob\u00e1ln\u00ed\u201c minim\u00e1ln\u00ed da\u0148ovou sazbu ze zahrani\u010dn\u00edho p\u0159\u00edjmu ve v\u00fd\u0161i 21%, s uplatn\u011bn\u00edm pro zisky zahrani\u010dn\u00edch spole\u010dnost\u00ed v ka\u017ed\u00e9 jurisdikci, vyvol\u00e1 po cel\u00e9m sv\u011bt\u011b nad\u0161en\u00ed. A\u010dkoliv p\u0159\u00e1telsk\u00fd souhlas vyb\u00edrat da\u0148 z p\u0159\u00edjmu podle m\u00edsta jeho z\u00edsk\u00e1n\u00ed nadn\u00e1rodn\u00ed spole\u010dnost\u00ed u\u017e dnes vyjad\u0159uj\u00ed \u010dty\u0159i des\u00edtky st\u00e1t\u016f od Francie po Indii. I kdy\u017e ve skute\u010dnosti se jedn\u00e1 pouze o americk\u00e9 spole\u010dnosti Amazon, Google a Facebook a nikoliv o francouzskou Orange S.A nebo indickou Oren Hydrocarbons.<\/p>\n

Zdalipak pom\u016f\u017ee hodit uzdu na bohat\u00e9 nepl\u00e1tce Mezin\u00e1rodn\u00edmu m\u011bnov\u00e9mu fondu, kter\u00fd\u00a0vyzval<\/a>\u00a0v\u0161echny st\u00e1ty k souhlasu s pl\u00e1novan\u00fdm zaveden\u00edm \u201eglob\u00e1ln\u00edho\u201c pravidla pro korporace platit dan\u011b tam, kde uskute\u010d\u0148uj\u00ed sv\u016fj byznys!<\/p>\n

Elena Pustovojtov\u00e1<\/p>\n

\n

\u0427\u0435\u043c \u00ab\u043f\u0430\u043d\u0434\u0435\u043c\u0438\u044f\u00bb \u043e\u0431\u043e\u0433\u0430\u0442\u0438\u043b\u0430 \u043d\u0430\u0448\u0435 \u043c\u0438\u0440\u043e\u043f\u043e\u043d\u0438\u043c\u0430\u043d\u0438\u0435<\/a> vy\u0161el 18.5.2021 na fondsk.ru. P\u0159eklad Zv\u011bdavec.<\/p>\n<\/div>\n<\/section>\n

Zvedavec.org<\/a><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Co se stane se sv\u011btovou ekonomikou v p\u0159\u00edpad\u011b nov\u00e9 n\u00e1kazy? Mezi v\u0161emi zji\u0161t\u011bn\u00edmi, kter\u00fdmi \u201epandemie\u201c…<\/p>\n","protected":false},"author":2,"featured_media":1892,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[7],"tags":[236,59,426,37],"_links":{"self":[{"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/posts\/1891"}],"collection":[{"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/comments?post=1891"}],"version-history":[{"count":0,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/posts\/1891\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/media\/1892"}],"wp:attachment":[{"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/media?parent=1891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/categories?post=1891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/tags?post=1891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}