{"id":62912,"date":"2024-09-26T00:43:12","date_gmt":"2024-09-25T22:43:12","guid":{"rendered":"https:\/\/www.infokuryr.cz\/n\/?p=62912"},"modified":"2024-09-25T17:23:33","modified_gmt":"2024-09-25T15:23:33","slug":"zbynek-fiala-vzkriseni-levice-a-progresivni-zdaneni","status":"publish","type":"post","link":"https:\/\/www.infokuryr.cz\/n\/2024\/09\/26\/zbynek-fiala-vzkriseni-levice-a-progresivni-zdaneni\/","title":{"rendered":"Zbyn\u011bk Fiala: Vzk\u0159\u00ed\u0161en\u00ed levice a progres\u00edvn\u00ed zdan\u011bn\u00ed"},"content":{"rendered":"
<\/div>\n

V krajsk\u00fdch volb\u00e1ch zaujal nejen propad Pir\u00e1t\u016f a\u017e na dotek s nulou, ale sou\u010dasn\u011b z\u00e1rodky k\u0159\u00eds\u00edc\u00ed se levice, kter\u00e1 znovu za\u010d\u00edn\u00e1 skoro z ni\u010deho. Te\u010f by si m\u011bla ujasnit, co opravdu mus\u00ed cht\u00edt, aby zaujala.<\/strong><\/p>\n

\u010casto se objevuje tvrzen\u00ed, \u017ee rozd\u00edly mezi levic\u00ed a pravic\u00ed d\u00e1vno zanikly a nem\u00e1 smysl se soust\u0159e\u010fovat na toto d\u011bl\u00edtko na politick\u00e9 sc\u00e9n\u011b. Skute\u010dn\u011b se ukazuje, \u017ee protestn\u00ed hlasy najdeme na prav\u00e9m i lev\u00e9m okraji, ale kolem podobn\u00fdch t\u00e9mat jako je konec v\u00e1lky na Ukrajin\u011b, nespokojenost s\u00a0propadem re\u00e1ln\u00fdch p\u0159\u00edjm\u016f tv\u00e1\u0159\u00ed v\u00a0tv\u00e1\u0159 drahot\u011b nebo snaha br\u00e1nit r\u016fstu mezd l\u00e1k\u00e1n\u00edm lacin\u00fdch imigrant\u016f, kte\u0159\u00ed pak rozvracej\u00ed kulturn\u00ed strukturu spole\u010dnosti.<\/p>\n

\u0158ekl bych, \u017ee v\u00a0takov\u00e9m p\u0159\u00edpad\u011b jde sp\u00ed\u0161e o neur\u010dit\u00e9 rozd\u011blen\u00ed voli\u010d\u016f ne\u017e o nejasnost levicov\u00e9ho a pravicov\u00e9ho my\u0161len\u00ed. Voli\u010di i strany to mohou m\u00edt popleten\u00e9, ale to neznamen\u00e1, \u017ee kdy\u017e to n\u011bkdo roz\u010d\u00edsne a za\u010dne prosazovat skute\u010dn\u011b levicov\u00e1 \u0159e\u0161en\u00ed, \u010dili n\u011bco jin\u00e9ho ne\u017e plnou s\u00e9rku pohlav\u00ed a definice \u0161koln\u00edch z\u00e1chodk\u016f, skon\u010d\u00ed na okraji spole\u010densk\u00e9ho z\u00e1jmu.<\/p>\n

P\u0159\u00edkladn\u011b jasn\u00e1 levicov\u00e1 idea je progres\u00edvn\u00ed zdan\u011bn\u00ed, \u010dili bohat\u00fdm br\u00e1t v\u00edc, aby se z\u00e1rove\u0148 brzdila i jejich mocensk\u00e1 p\u0159evaha. Obnoven\u00e1 \u010cSSD, kter\u00e1 kandidovala v\u00a0koalici Sta\u010dilo!, u\u017e o tom debatuje, ale jist\u011b bychom na\u0161li dal\u0161\u00ed p\u0159\u00edklady.<\/p>\n

Mo\u017en\u00e1 by sta\u010dil n\u00e1vrat p\u0159ed Topol\u00e1nka, kter\u00fd progres\u00edvn\u00ed zdan\u011bn\u00ed zru\u0161il. Nahradil je v\u00fdchodn\u00ed divo\u010dinou ploch\u00e9 dan\u011b se skrytou skute\u010dnou m\u00edrou zdan\u011bn\u00ed, tak\u017ee nomin\u00e1ln\u011b byla 15 procent, ale\u00a0 fakticky 20,4 procenta. P\u0159ipom\u00edn\u00e1 to obchodn\u00edky s\u00a0teplou vodou, kte\u0159\u00ed u v\u00e1s zazvon\u00ed, str\u010d\u00ed botu mezi dve\u0159e a nab\u00edzej\u00ed n\u011bjakou neuv\u011b\u0159iteln\u011b v\u00fdhodnou smlouvu. U\u017e si nevzpom\u00edn\u00e1m, jak se jim lidov\u011b \u0159\u00edk\u00e1, ale necht\u011bl bych to m\u00edt vy\u0161ito na z\u00e1dech.<\/p>\n

Dan\u011b jsou sofistikovan\u00e1 discipl\u00edna a velmistry v\u00a0tomto oboru je \u201efrancouzsk\u00e1 \u0161kola\u201c reprezentovan\u00e1 t\u0159emi profesory p\u016fsob\u00edc\u00edmi na nejlep\u0161\u00edch kalifornsk\u00fdch univerzit\u00e1ch, kter\u00fdmi jsou Thomas Piketty (Kapit\u00e1l pro 21. stolet\u00ed<\/em>) a Emmanuel Sa\u00ebz s Gabrielem Zucmanem (Triumf nespravedlnosti \u2013 Jak bohat\u00ed obch\u00e1zej\u00ed da\u0148ovou povinnost a jak je p\u0159inutit platit<\/em>). Odstran\u011bn\u00ed t\u00e9to nespravedlnosti uvoln\u00ed\u00a0\u201eskryt\u00e9 bohatstv\u00ed n\u00e1rod\u016f\u201c<\/em>, jak to popisuje jejich dal\u0161\u00ed d\u00edlo.<\/p>\n

Ale nejsou sami. K\u00a0podobn\u00fdm z\u00e1v\u011br\u016fm doch\u00e1zej\u00ed i ofici\u00e1ln\u00ed pracovi\u0161t\u011b, jak ukazuje rok star\u00e1 studie Geralda Autena z\u00a0\u00fa\u0159adu pro da\u0148ov\u00e9 anal\u00fdzy ministerstva financ\u00ed USA a Davida Splintera ze spole\u010dn\u00e9ho v\u00fdboru obou komor Kongresu USA pro ot\u00e1zky zdan\u011bn\u00ed. Piketty se Saezem a Zucmanem na tuto pr\u00e1ci reagovali a po vyjasn\u011bn\u00ed n\u011bkter\u00fdch p\u0159edpoklad\u016f souhlas\u00ed s\u00a0jej\u00edmi z\u00e1v\u011bry.<\/p>\n

https:\/\/davidsplinter.com\/AutenSplinter-Tax_Data_and_Inequality.pdf<\/a><\/p>\n

https:\/\/gabriel-zucman.eu\/files\/PSZ2024.pdf<\/a><\/p>\n

Kl\u00ed\u010dov\u00e9 je grafick\u00e9 zn\u00e1zorn\u011bn\u00ed zdroje obrovsk\u00e9ho n\u00e1r\u016fstu nerovnost\u00ed v\u00a0USA, kdy p\u0159\u00edjmy p\u0159ed zdan\u011bn\u00edm spolu s\u00a0kapit\u00e1lov\u00fdmi zisky u horn\u00edho procenta (horn\u00ed linie grafu) v\u00a0pr\u016fb\u011bhu let neust\u00e1le rostou, ale zdan\u011bn\u00e9 p\u0159\u00edjmy (doln\u00ed linie grafu) se prakticky nem\u011bn\u00ed.<\/p>\n

\"\"<\/p>\n

Z\u00e1kladn\u00ed my\u0161lenka trojice \u201efrancouzsk\u00e9 \u0161koly\u201c p\u0159itom spo\u010d\u00edv\u00e1 ve zji\u0161t\u011bn\u00ed, \u017ee dan\u011b maj\u00ed mnohem d\u016fle\u017eit\u011bj\u0161\u00ed funkci ne\u017e je pouh\u00e9 pln\u011bn\u00ed st\u00e1tn\u00ed kasy, a tou je zm\u00edr\u0148ov\u00e1n\u00ed soci\u00e1ln\u00edch rozd\u00edl\u016f. Kdybych to p\u0159evedl do \u010desk\u00e9ho prost\u0159ed\u00ed, st\u00e1t nedok\u00e1\u017ee zaplatit \u0161koln\u00ed kucha\u0159ky, ukl\u00edze\u010dky a \u0161koln\u00edky, ale toleruje zdvojn\u00e1soben\u00ed majetku podnikatele v energetice Daniela K\u0159et\u00ednsk\u00e9ho b\u011bhem jedin\u00e9ho roku 2023 (podle t\u00fdden\u00edku Euro) na 390 miliard korun, tak\u017ee p\u0159esko\u010dil majetek Ren\u00e1ty Kellnerov\u00e9 s\u00a0rodinou ve v\u00fd\u0161i 350 miliard korun, i Patrika Tk\u00e1\u010de, kter\u00fd si toho roky taky p\u011bkn\u011b pomohl a je na 260 miliard\u00e1ch korun. M\u00e1m to z\u00a0\u010cesk\u00e9ho rozhlasu.<\/p>\n

https:\/\/www.irozhlas.cz\/ekonomika\/nejbohatsim-cechem-je-kretinsky-se-390-miliardami-z-trunu-sesadil-kellnerovou_2409011755_nel<\/a><\/p>\n

Obrovsk\u00e9 bohatstv\u00ed \u010desk\u00e9ho n\u00e1roda je tak skryto v\u00a0n\u011bkolika individu\u00e1ln\u00edch majetc\u00edch, zat\u00edmco st\u00e1t se d\u011bsiv\u011b zadlu\u017euje (o ty da\u0148ov\u00e9 p\u0159\u00edjmy jde nakonec tak\u00e9) a mus\u00ed platit jen na \u00faroc\u00edch st\u00e1tn\u00edho dluhu 100 miliard korun ro\u010dn\u011b.<\/p>\n

\u010c\u00e1st probl\u00e9mu je i v\u00a0tom, \u017ee bohat\u00ed dok\u00e1\u017eou p\u0159esouvat zdaniteln\u00fd p\u0159\u00edjem do kapit\u00e1lov\u00fdch zisk\u016f, vysv\u011btluj\u00ed ameri\u010dt\u00ed auto\u0159i. D\u011blaj\u00ed to p\u0159es r\u016fzn\u00e9 fondy, obligace, nemovitosti a podobn\u011b. Tam u\u017e je zisk zdan\u011bn mnohem m\u00e9n\u011b, \u010dasto s\u00a0velk\u00fdm odkladem, nebo v\u016fbec, pokud je sou\u010d\u00e1st\u00ed d\u011bdictv\u00ed. Proto trojice americk\u00fdch profesor\u016f tvrd\u00ed, \u017ee za\u010d\u00e1tkem jak\u00e9koliv smyslupln\u00e9 reformy mus\u00ed b\u00fdt stejn\u00e1 sazba dan\u011b z\u00a0p\u0159\u00edjm\u016f i kapit\u00e1lov\u00fdch zisk\u016f.<\/p>\n

Dal\u0161\u00ed formu obch\u00e1zen\u00ed dan\u011b, na kterou upozor\u0148uje zm\u00edn\u011bn\u00e1 spole\u010dn\u00e1 studie ministerstva financ\u00ed a Kongresu, p\u0159edstavuj\u00ed bohat\u00fdrsk\u00e9 odpisy, kter\u00e9 jsou vyu\u017e\u00edv\u00e1ny zejm\u00e9na v\u00a0partnerstv\u00ed, \u010dili po na\u0161em spole\u010denstv\u00ed OSV\u010c, kde je ka\u017ed\u00fd zdan\u011bn samostatn\u011b. Vlastn\u00edk provozovny, kter\u00e9mu se plat\u00ed astronomick\u00fd n\u00e1jem, uplat\u0148uje ty velkorys\u00e9 odpisy, ale zisky jsou p\u0159esouv\u00e1ny na mnohem chud\u0161\u00ed \u010dleny partnerstv\u00ed, kte\u0159\u00ed maj\u00ed ni\u017e\u0161\u00ed sazbu. Je to uk\u00e1zka toho, \u017ee i progres\u00edvn\u00ed zdan\u011bn\u00ed, kter\u00e9 v\u00a0Americe maj\u00ed, lze obej\u00edt, pokud nejsou dob\u0159e nastaveny tak\u00e9 souvisej\u00edc\u00ed n\u00e1stroje a sazby.<\/p>\n

Pot\u0159ebn\u00e1 da\u0148ov\u00e1 reforma u\u017e V Americe zdaleka nen\u00ed pouhou teori\u00ed. P\u0159esn\u011bji, n\u00e1vrhy z\u00e1kon\u016f jsou p\u0159edlo\u017eeny, jen ke schv\u00e1len\u00ed je zat\u00edm daleko.<\/p>\n

Zat\u00edmco se Spojen\u00e9 st\u00e1ty znovu bl\u00ed\u017e\u00ed k\u00a0fisk\u00e1ln\u00edmu \u00fatesu, kdy vl\u00e1da m\u00e1 pen\u00edze jen do posledn\u00edho z\u00e1\u0159\u00ed a nesmi\u0159iteln\u011b rozd\u011blen\u00fd Kongres se s\u00a0b\u00eddou dohodne na n\u011bjak\u00e9m prodlou\u017een\u00ed tohoto rozpo\u010dtov\u00e9ho proviz\u00f3ria, na stole je n\u00e1vrh dlouhodob\u00e9ho \u0159e\u0161en\u00ed. M\u00e1 podobu n\u00e1vrhu rozpo\u010dtu spolu s\u00a0da\u0148ovou reformou, kter\u00e9 p\u0159edlo\u017eil u\u017e p\u0159ed rokem prezident Joe Biden a nese v\u0161echny rysy shody zm\u00edn\u011bn\u00fdch t\u0159\u00ed profesor\u016f s\u00a0ministerskou a kongresovou autoritou. Jen\u017ee jedna v\u011bc je shoda\u00a0 ve spole\u010dn\u00e9m v\u00fdboru a druh\u00e1 v\u00a0cel\u00e9m Kongresu. Ta nen\u00ed, a odpor kladou i n\u011bkte\u0159\u00ed Demokrat\u00e9.<\/p>\n

Nicm\u00e9n\u011b, co se navrhuje. Zaprv\u00e9, reforma je nam\u00ed\u0159ena na nejv\u011bt\u0161\u00ed bohatstv\u00ed, av\u0161ak nikdo s\u00a0p\u0159\u00edjmem pod 400 tis\u00edc dolar\u016f ro\u010dn\u011b (skoro milion korun m\u011bs\u00ed\u010dn\u011b) nebude platit v\u00edc. Amerika je bohat\u00e1, u n\u00e1s by to asi bylo moc.<\/p>\n

Ale jd\u011bme d\u00e1l. Revolu\u010dn\u00ed je nejen zv\u00fd\u0161en\u00ed progrese z\u00a0nejvy\u0161\u0161\u00edch p\u0159\u00edjm\u016f na 39,6 procenta (to je dvakr\u00e1t vy\u0161\u0161\u00ed m\u00edra margin\u00e1ln\u00edho zdan\u011bn\u00ed nejvy\u0161\u0161\u00edch p\u0159\u00edjm\u016f ne\u017e v\u00a0\u010cesku), ale tak\u00e9 zdan\u011bn\u00ed kapit\u00e1lov\u00fdch zisk\u016f a dividend u osob s\u00a0p\u0159\u00edjmem na 1 milion dolar\u016f ro\u010dn\u011b stejnou sazbou jako je sazba dan\u011b z\u00a0p\u0159\u00edjmu, tedy tak\u00e9 on\u011bmi 39,6 procenta.<\/p>\n

Pravice je proti, a to v\u00a0Americe stejn\u011b jako u n\u00e1s. Pokud tedy hled\u00e1te jeden z\u00a0defini\u010dn\u00edch znak\u016f levice, je to ve v\u011bci progres\u00edvn\u00edho zdan\u011bn\u00ed a stejn\u00e9ho zdan\u011bn\u00ed p\u0159\u00edjmu a velk\u00fdch kapit\u00e1lov\u00fdch zisk\u016f.<\/p>\n

Zbyn\u011bk Fiala<\/a><\/p>\n

\"\"<\/p>\n

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V krajsk\u00fdch volb\u00e1ch zaujal nejen propad Pir\u00e1t\u016f a\u017e na dotek s nulou, ale sou\u010dasn\u011b z\u00e1rodky…<\/p>\n","protected":false},"author":2,"featured_media":1907,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[1042,236,59,1312],"_links":{"self":[{"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/posts\/62912"}],"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=62912"}],"version-history":[{"count":0,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/posts\/62912\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/media\/1907"}],"wp:attachment":[{"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/media?parent=62912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/categories?post=62912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/tags?post=62912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}