lump-sum tax

Czech translation: paušální daň

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00:55 Dec 16, 2020
English to Czech translations [PRO]
Bus/Financial - Finance (general)
Additional field(s): Business/Commerce (general), Economics, Marketing / Market Research
English term or phrase: lump-sum tax
Definition from The Economist:
A tax that is the same amount for everybody, regardless of income or wealth. Some economists argue that this is the most efficient form of TAXATION, as it does not distort incentives and thus it has no DEADWEIGHT COST. This is because each person knows that whatever they do they will have to pay the same amount. It is also cheap to administer, as there is no complex process of measuring each person's INCOME and ASSETS in order to calculate their tax bill.

Example sentence(s):
  • The lump-sum tax system is superior if there are no errors in classifying individuals but, when enough mistakes are made, income taxation may be the preferred system. Science Direct
  • Iowa lump-sum tax applies only if federal form 4972 was used to compute the federal tax on any portion of the lump-sum distribution. Iowa Department of Revenue
  • The lump-sum tax is calculated upon the annual expenses borne by the applicant individual considering his or her standard of living, as well as by those people he or she takes care of. These expenses represent the taxable base for the computation of the tax due. modaq
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Question posted on behalf of translation team:
GBK economics and finances specialistsGBK economics and finances specialists


This question is closed

Czech translation:paušální daň
Definition:
Paušální daň je domluva s finančním úřadem, že na rok zaplatíme na dani z příjmů konkrétní částku. Je to stanovení částky daně z příjmů na celý rok dopředu.
Selected response from:

Zuzana Sucha
Grading comment
4 KudoZ points were awarded for this answer



Summary of translations provided
4 +3paušální daň
Zuzana Sucha


  

Translations offered


10 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
paušální daň


Definition from www.jakpodnikat.cz:
Paušální daň je domluva s finančním úřadem, že na rok zaplatíme na dani z příjmů konkrétní částku. Je to stanovení částky daně z příjmů na celý rok dopředu.

Example sentence(s):
  • Paušální daň poskytne malým podnikatelům možnost vyřešit trojí odvody na jednom formuláři. - Ministerstvo financí  
  • Jsem OSVČ, mám příjmy nepřevyšující 1 milion Kč a současně mám příjmy na DPP a DPČ, mohu využít institut paušální daně? - Finanční správa  
  • Od příštího roku budou moci OSVČ s ročním příjemem do milionu korun platit paušální daň, a tím si výrazně snížit daňovou administrativu, respektive daňově ušetřit. - www.e15.cz  
Zuzana Sucha
Local time: 15:26
Native speaker of: Native in CzechCzech
PRO pts in category: 16

Votes in favor of/against selecting this as the best translation of the term asked
Yes  Pavel Prudký
29 days
  -> díky

Yes  Radka Michaláková
61 days

Yes  Sarka Rubkova
344 days
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