. "978-80-87007-97-6" . "4"^^ . . . . . . "Mo\u017Enosti slou\u010Den\u00ED v\u00FDb\u011Bru a vym\u00E1h\u00E1n\u00ED pojistn\u00E9ho na soci\u00E1ln\u00ED zabezpe\u010Den\u00ED s v\u00FDb\u011Brem a vym\u00E1h\u00E1n\u00EDm dan\u011B z p\u0159\u00EDjmu fyzick\u00FDch osob a s v\u00FDb\u011Brem a vym\u00E1h\u00E1n\u00EDm pojistn\u00E9ho na v\u0161eobecn\u00E9 zdravotn\u00ED poji\u0161t\u011Bn\u00ED." . . "4"^^ . "RIV/45773009:_____/08:#0000323" . . "Mo\u017Enosti slou\u010Den\u00ED v\u00FDb\u011Bru a vym\u00E1h\u00E1n\u00ED pojistn\u00E9ho na soci\u00E1ln\u00ED zabezpe\u010Den\u00ED s v\u00FDb\u011Brem a vym\u00E1h\u00E1n\u00EDm dan\u011B z p\u0159\u00EDjmu fyzick\u00FDch osob a s v\u00FDb\u011Brem a vym\u00E1h\u00E1n\u00EDm pojistn\u00E9ho na v\u0161eobecn\u00E9 zdravotn\u00ED poji\u0161t\u011Bn\u00ED." . . . . . . "person income tax; insurance; tax base; assessment base; social benefits; integrated collection; separated collection; efficiency"@en . . . "Possibilities of integration of collection and recovery of social security insurance with collection and recovery of a person income tax and with collection and recovery of health insurance."@en . "Pr\u016F\u0161a, Ladislav" . "P(HR151/06)" . . "Mo\u017Enosti slou\u010Den\u00ED v\u00FDb\u011Bru a vym\u00E1h\u00E1n\u00ED pojistn\u00E9ho na soci\u00E1ln\u00ED zabezpe\u010Den\u00ED s v\u00FDb\u011Brem a vym\u00E1h\u00E1n\u00EDm dan\u011B z p\u0159\u00EDjmu fyzick\u00FDch osob a s v\u00FDb\u011Brem a vym\u00E1h\u00E1n\u00EDm pojistn\u00E9ho na v\u0161eobecn\u00E9 zdravotn\u00ED poji\u0161t\u011Bn\u00ED."@cs . . "V\u00FDzkumn\u00FD \u00FAstav pr\u00E1ce a soci\u00E1ln\u00EDch v\u011Bc\u00ED, v.v.i." . "Kozelsk\u00FD, Tom\u00E1\u0161" . "Mo\u017Enosti slou\u010Den\u00ED v\u00FDb\u011Bru a vym\u00E1h\u00E1n\u00ED pojistn\u00E9ho na soci\u00E1ln\u00ED zabezpe\u010Den\u00ED s v\u00FDb\u011Brem a vym\u00E1h\u00E1n\u00EDm dan\u011B z p\u0159\u00EDjmu fyzick\u00FDch osob a s v\u00FDb\u011Brem a vym\u00E1h\u00E1n\u00EDm pojistn\u00E9ho na v\u0161eobecn\u00E9 zdravotn\u00ED poji\u0161t\u011Bn\u00ED." . . "380912" . "Ba\u0161t\u00FD\u0159, Ivo" . "[79855F34294D]" . "RIV/45773009:_____/08:#0000323!RIV09-MPS-45773009" . "In 2006 the project examined possibilities of integration of collection and recovery of social security insurance with a personal income tax. This was examined in different extents and quality in order to enhance efficiency of tax collection and reduction of administrative costs paid either by state or by citizens and business sphere. The aim of the project was to reduce complexity of the system and raise its intelligibility and also its predictability for all subjects. Integration of income tax collection with social insurance is a complicated process, which could not be done without extensive intervention to the tax base and the assessment base of insurance. It will have a considerable impact on tax incidence in this respect. The project outcomes have become actual with regard to the ongoing discussions about The reform of public finance 2007 - 2010."@en . "Projekt v roce 2006 zkoumal mo\u017Enosti splynut\u00ED v\u00FDb\u011Bru a vym\u00E1h\u00E1n\u00ED soci\u00E1ln\u00EDho pojistn\u00E9ho a dan\u011B z p\u0159\u00EDjm\u016F fyzick\u00FDch osob, a to v r\u016Fzn\u00E9 m\u00ED\u0159e a kvalit\u011B tak, aby do\u0161lo ke zv\u00FD\u0161en\u00ED efektivnosti v\u00FDb\u011Bru a poklesu celkov\u00FDch administrativn\u00EDch n\u00E1klad\u016F jak na stran\u011B st\u00E1tu, tak i vyvolan\u00FDch n\u00E1klad\u016F na stran\u011B podnikatelsk\u00E9 sf\u00E9ry i obyvatelstva. P\u0159edm\u011Btem projektu bylo sn\u00ED\u017Een\u00ED slo\u017Eitosti syst\u00E9mu a zv\u00FD\u0161en\u00ED jeho srozumitelnosti a predikovatelnosti pro v\u0161echny subjekty. Integrace v\u00FDb\u011Bru dan\u011B z p\u0159\u00EDjm\u016F a soci\u00E1ln\u00EDho poji\u0161t\u011Bn\u00ED je slo\u017Eit\u00FD proces, kter\u00FD se neobejde bez rozs\u00E1hl\u00FDch z\u00E1sah\u016F do z\u00E1kladu dan\u011B a vym\u011B\u0159ovac\u00EDch z\u00E1klad\u016F pojistn\u00E9ho, a tedy nutn\u011B mus\u00ED m\u00EDt zna\u010Dn\u00E9 dopady do da\u0148ov\u00E9 incidence. V\u00FDstupy projektu jsou aktu\u00E1ln\u00ED v podm\u00EDnk\u00E1ch diskuze o Reform\u011B ve\u0159ejn\u00FDch financ\u00ED 2007 - 2010."@cs . . "Praha" . "Mo\u017Enosti slou\u010Den\u00ED v\u00FDb\u011Bru a vym\u00E1h\u00E1n\u00ED pojistn\u00E9ho na soci\u00E1ln\u00ED zabezpe\u010Den\u00ED s v\u00FDb\u011Brem a vym\u00E1h\u00E1n\u00EDm dan\u011B z p\u0159\u00EDjmu fyzick\u00FDch osob a s v\u00FDb\u011Brem a vym\u00E1h\u00E1n\u00EDm pojistn\u00E9ho na v\u0161eobecn\u00E9 zdravotn\u00ED poji\u0161t\u011Bn\u00ED."@cs . "Vlach, Jan" . "80"^^ . . "Projekt v roce 2006 zkoumal mo\u017Enosti splynut\u00ED v\u00FDb\u011Bru a vym\u00E1h\u00E1n\u00ED soci\u00E1ln\u00EDho pojistn\u00E9ho a dan\u011B z p\u0159\u00EDjm\u016F fyzick\u00FDch osob, a to v r\u016Fzn\u00E9 m\u00ED\u0159e a kvalit\u011B tak, aby do\u0161lo ke zv\u00FD\u0161en\u00ED efektivnosti v\u00FDb\u011Bru a poklesu celkov\u00FDch administrativn\u00EDch n\u00E1klad\u016F jak na stran\u011B st\u00E1tu, tak i vyvolan\u00FDch n\u00E1klad\u016F na stran\u011B podnikatelsk\u00E9 sf\u00E9ry i obyvatelstva. P\u0159edm\u011Btem projektu bylo sn\u00ED\u017Een\u00ED slo\u017Eitosti syst\u00E9mu a zv\u00FD\u0161en\u00ED jeho srozumitelnosti a predikovatelnosti pro v\u0161echny subjekty. Integrace v\u00FDb\u011Bru dan\u011B z p\u0159\u00EDjm\u016F a soci\u00E1ln\u00EDho poji\u0161t\u011Bn\u00ED je slo\u017Eit\u00FD proces, kter\u00FD se neobejde bez rozs\u00E1hl\u00FDch z\u00E1sah\u016F do z\u00E1kladu dan\u011B a vym\u011B\u0159ovac\u00EDch z\u00E1klad\u016F pojistn\u00E9ho, a tedy nutn\u011B mus\u00ED m\u00EDt zna\u010Dn\u00E9 dopady do da\u0148ov\u00E9 incidence. V\u00FDstupy projektu jsou aktu\u00E1ln\u00ED v podm\u00EDnk\u00E1ch diskuze o Reform\u011B ve\u0159ejn\u00FDch financ\u00ED 2007 - 2010." . . . "80"^^ . "Possibilities of integration of collection and recovery of social security insurance with collection and recovery of a person income tax and with collection and recovery of health insurance."@en . .