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Marek Schmögner: Ako znížiť daňové zaťaženie? Plaťme v hotovosti

Marec, mesiac podávania daňových priznaní, je za nami. Téma daní napriek tomu zostáva naďalej aktuálnou. Zatiaľ čo sa štát usiluje výber daní maximalizovať, cieľom daňovníkov je odviesť do štátnej kasy čo najmenej. Ako si jednotlivec dokáže znížiť svoje daňové zaťaženie? Okrem individuálnych stratégií daňovej optimalizácie, ktoré nie sú obsahom tohto článku, existuje ešte jedna, skoro neznáma, kolektívna stratégia. Tá má potenciál, ak ju využije veľké množstvo ľudí, podstatne zvýšiť príjem štátneho rozpočtu. Štát nárast na strane príjmov môže využiť na splácanie dlhu, na poskytovanie kvalitnejších služieb a v neposlednom rade na znižovanie celkového daňového zaťaženia.

V čom táto kolektívna stratégia spočíva? V uskutočňovaní čo najväčšieho počtu platieb v hotovosti. Samozrejme všetko v medziach zákona o obmedzení platieb v hotovosti.

Zdá sa vám tento návrh nezmyselným? Predsa je jedno, či zaplatíme pri pokladni kartou alebo bankovkami či mincami. Elektronické a hotovostné peniaze sú rovnocennými platidlami. Alebo nie sú? Medzi hotovosťou a elektronickými, resp. bankovými peniazmi, existuje podstatný rozdiel. Ten nie je bežne na verejnosti známy, preto je dobré ho vysvetliť.

Rozdiel, ktorý je relevantný z  hľadiska možnosti zníženia daňového zaťaženia občana, sa týka inkasovania zisku z tvorby peňazí. Náš peňažný systém je kreditný, väčšina peňazí v obehu vzniká poskytovaním bankových úverov nebankovým subjektom. Zároveň sa jedná o systém takzvaných „fiat“ peňazí. Fiat peniaze sú zákonom určené peniaze a ich hodnota je oddelená od výrobných nákladov a ceny materiálov použitých na ich tvorbu. S tvorbou peňazí takpovediac „z ničoho“ je preto zákonite spojený zisk. Zisk z tvorby bankoviek a mincí inkasuje centrálna banka. Predstavuje rozdiel medzi výrobnými nákladmi a nominálnou hodnotou bankoviek a mincí. Tento zisk prispieva k celkovému hospodárskemu výsledku centrálnej banky.

V  minulosti sa zisk centrálnej banky prelieval do štátneho rozpočtu a  tvoril jeho príjem. Táto možnosť existovala do roku 2004. V brožúre NBS z  r. 2011 s  názvom NBS…jej funkcie a činnosti sa uvádza: „V rokoch 1993 až 2001 hospodárila Národná banka Slovenska so ziskom. V zmysle v tom čase platného zákona o NBS, odvádzala zostávajúci zisk do štátneho rozpočtu.

Hotovostné transakcie v našej ekonomike tvoria v porovnaní s bezhotovostnými iba kvapku v mori. Odhaduje sa, že len približne 2 až 5 percent peňazí v obehu tvorí hotovosť. Preto je aj zisk z tvorby hotovosti centrálnej banky malý. Príjem a zisk z tvorby elektronických peňazí inkasujú ich tvorcovia, t.j. komerčné banky. Z tohto dôvodu sa banky všemožne snažia ľudí motivovať k tomu, aby hotovostné peniaze nahradili elektronickými. Spoplatnenie výberov hotovosti z bankomatov a z pobočiek bánk patrí k príkladom negatívnej motivácie. Naopak príkladmi pozitívnej motivácie je zavádzanie bezkontaktných platobných kariet; zjednodušovanie ovládania internetbankingu; rýchle a bezplatné vydávanie platobných kariet s atraktívnym designom; zjednodušovanie platobného styku prostredníctvom rôznych internetových a mobilných aplikácií a pod.

Ak preferujeme platby prostredníctvom bankoviek a mincí, kolektívne nútime komerčné banky k tomu, aby od centrálnej banky nakupovali väčšie množstvo hotovosti. Takýmto spôsobom docielime presun zisku z tvorby peňazí z rúk komerčných bánk do centrálnej banky a koniec-koncov štátu. Môže to prispieť k zníženiu daňového zaťaženia občanov.

Uvedené riešenie má jednu zjavnú nevýhodu. Aby bolo účinné, musí sa stať všeobecne rozšíreným. Ďalšími nevýhodami sú nepohodlné hotovostné platby a bezpečnostné riziká spojené s držbou vyšších objemov hotovosti.

Nárast hotovostných platieb predstavuje zároveň riziko zvýšeného počtu transakcií v šedej či čiernej ekonomike. Prijatím zákona o obmedzení platieb v hotovosti ako jedného z opatrení Akčného plánu boja proti daňovým podvodom na roky 2012 až 2016 si štát paradoxne znižuje možný príjem o ušlý zisk z tvorby peňazí. Ako by mal teda štát postupovať, aby na jednej strane neprichádzal o potrebný príjem z tvorby peňazí a zároveň, na strane druhej, vedel efektívne bojovať s daňovými únikmi, eliminoval pranie špinavých peňazí, korupciu a možné riziko financovania terorizmu?

Najvýhodnejšie pre štát a občanov by bolo úplne iné riešenie: zaplátanie stáročia starej legislatívnej diery, ktorá umožňuje bankám „falšovať“ naše peniaze. Komerčné banky totiž nemôžu tlačiť eurobankovky alebo raziť mince. Ak by napríklad banka vytlačila tisíc eur v sto eurových bankovkách a následne ich v hotovosti požičala klientovi, bol by tento skutok podľa Trestného zákona, §270 kvalifikovaný ako spáchanie trestného činu falšovania a neoprávnenej výroby peňazí. Nič však tej istej banke nebráni na účet klienta prostredníctvom poskytnutia úveru pripísať vklad vo výške tisíc eur. Že sa jedná o nové peniaze je zrejmé z bankového účtovníctva. Prostriedky v hodnote tisíc eur totiž neboli zároveň odpočítané z účtov vkladateľov, resp. sporiteľov. Boli vytvorené „z ničoho.“ Inými slovami poskytnutím bankového úveru a jeho pripísaním na účet klienta banky vznikajú nové peniaze. Klient si potom môže v bankomate alebo v pobočke banky tieto prostriedky vybrať v hotovosti.

Zamedzenie tvorby peňazí komerčným bankám, tzv. zrušenie frakčného bankovníctva, by neznamenalo, že by sa bankový sektor likvidoval. Banky by mohli naďalej požičiavať, ale len ako sprostredkovatelia už predtým vytvorených zdrojov. Väčšina ľudí by túto zmenu vôbec nepostrehla. Nepostrehli by ju ani ekonómovia. Generácie ekonómov sú totiž ekonomickými školami „vzdelávané“ v mylnej domnienke, že banky sú finančnými sprostredkovateľmi úspor, ktoré tam uložili vkladatelia. Skutočná funkcia bánk – ako tvorcov peňazí – väčšine ekonómov po stáročia uniká.

V prípade, že by štát tvoril peniaze a inkasoval zisk z ich tvorby do štátnej kasy, mohol by oveľa razantnejšie presadiť úplný zánik hotovosti a prechod na takzvanú bezhotovostnú ekonomiku. Za súčasného stavu, keď banky inkasujú väčšinu príjmu z tvorby peňazí a naviac ujedajú predajcom za využívanie platobného terminálu 2 až 5 percent z  obratu plus paušálne poplatky za terminál, je bezhotovostná ekonomika výhodná iba, resp. hlavne pre banky. V bezhotovostnej ekonomike, v ktorej by tvoril peniaze štát a prípadne by existovali i doplnkové komunitné meny, by sa už občan nemusel chrániť únikom do šedej ekonomiky založenej na platbách „z rúčky do rúčky“.

Pokiaľ sa nezrealizuje hore uvedené riešenie, používajme v čo najväčšej miere a v medziach zákona papierové peniaze. Nezabúdajme, že elektronické a papierové peniaze nie sú z hľadiska príjmov štátu rovnocennými platidlami. Pri platbách v  hotovosti, okrem zvýšeného príjmu NBS a  po prijatí potrebných legislatívnych zmenách následne aj štátneho rozpočtu, budeme mať v prípade vypuknutia bankovej krízy ako bonus podstatne lepšiu pozíciu v porovnaní s tými, ktorí sa spoliehajú na účet v banke. Zo skúsenosti s cyperským „bail-in“ scenárom si už dnes veľmi dobre vieme predstaviť, ako možno značnú časť úspor držaných na účte v  banke stratiť.

Ani výplata „chránených vkladov“ do 100 tis. eur by nemusela byť v prípade vypuknutia vážnej bankovej krízy bezproblémová. Podľa výročnej správy Fondu na ochranu vkladov bol objem chránených vkladov ku koncu r. 2013 takmer 27 mld. eur, zatiaľ čo vo fonde príspevkov od komerčných bánk bolo naakumulovaných iba o niečo viac ako 200 miliónov eur. V prípade potreby by z Fondu bolo uspokojených približne 0,7 % z celkového objemu chránených vkladov. Toto číslo nie je na verejnosti prezentované, mohlo by totiž medzi vkladateľmi vyvolať neistotu. A tá krehkému modelu bankovníctva frakčných rezerv balansujúcemu neustále na hranici insolventnosti neprospieva.

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