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Taxes

Autorem materiálu a všech jeho částí, není-li uvedeno jinak, je Mgr. Radka Nováková. Dostupné z Metodického portálu www.rvp.cz, ISSN: 1802-4785.  Provozuje Národní ústav pro vzdělávání, školské poradenské zařízení a zařízení pro další vzdělávání pedagogických pracovníků (NÚV). Taxes.

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Taxes

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  1. Autorem materiálu a všech jeho částí, není-li uvedeno jinak, je Mgr. Radka Nováková. Dostupné z Metodického portálu www.rvp.cz, ISSN: 1802-4785.  Provozuje Národní ústav pro vzdělávání, školské poradenské zařízení a zařízení pro další vzdělávání pedagogických pracovníků (NÚV).

  2. Taxes

  3. Revise your knowledge • What do you know about taxation? • How is the monetary fund provided by taxation used? • Could you name any state services?

  4. Taxation • a charge imposed on a legal entity or an individual by a state or another equivalent of a state • taxes are paid in money / levied in money • provide monetary fund / state revenues

  5. Monetary fund is used to carry out the functions of the state: • operations and processes of the government • economic infrastructure • public works • military defence of the state • keeping public order • enforcement of law • fund welfare • public services

  6. Public services • healthcare • education • emergency services • postal services • insurance • public transportation • energy and water infrastructure • waste management • sewer system • retirement pensions, unemployment benefits

  7. Fiscal policy Getting financial sources from the public and their redistribution

  8. tax burden tax rate distribute social security system tax base asset sales tax inheritance tax daňové zatížení daňová sazba rozdělovat systém sociálního zabezpečení základ daně majetek společnosti daň z prodeje dědická daň Try to guess the meanings

  9. Fiscal policy Tax burden can be distributed between subjects involved in taxable activities and redistributed between needy individuals or classes of the population within social security system which supports the financially needy people, the disabled or the retired. Governments can influence the economy by means of taxation

  10. Taxes Taxes are levied as a percentage – tax rate, of a tax base – certain value of income and assets the person has, earns, spends, inherits etc.

  11. Kinds of taxes • sales taxes • tarrifs • property tax • inheritance tax • gift tax • value added tax – VAT • tax on alcohol and tobacco

  12. Proportional tax system a percentage of income that is constant over all income levels

  13. Progressive tax lower income citizens pay smaller percentage of the incomes than wealthier citizens ( e.g. special sales taxes levied only on expensive luxurious goods)

  14. Regressive tax lower income citizens pay larger percentage of the incomes than higher income citizens

  15. Zdroje: • ZAVÁZALOVÁ, Vladimíra; LUKÁČOVÁ, Alena. Angličtina pro veřejnou správu. Plzeň: Aleš Čeněk, 2007, ISBN 978-80-7380-057-4.

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