{"id":4769,"date":"2026-04-15T08:06:54","date_gmt":"2026-04-15T06:06:54","guid":{"rendered":"https:\/\/ssad.statistics.sk\/SSaD\/?p=4769"},"modified":"2026-04-15T08:06:54","modified_gmt":"2026-04-15T06:06:54","slug":"asertivna-komunikacia-v-oblasti-danoveho-vymahania-vysledky-experimentu-zo-slovenska","status":"publish","type":"post","link":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/asertivna-komunikacia-v-oblasti-danoveho-vymahania-vysledky-experimentu-zo-slovenska\/","title":{"rendered":"Asert\u00edvna komunik\u00e1cia v oblasti da\u0148ov\u00e9ho vym\u00e1hania: v\u00fdsledky experimentu zo Slovenska"},"content":{"rendered":"<p>Paul\u00edna Jalak\u0161ov\u00e1, Richard Priesol, In\u0161tit\u00fat finan\u010dnej politiky, Slovensk\u00e1 republika<br \/>\nBerenika Tu\u017eilov\u00e1, In\u0161tit\u00fat finan\u010dnej politiky, Slovensk\u00e1 republika; N\u00e1rodohospod\u00e1rska fakulta, Vysok\u00e1 \u0161kola ekonomick\u00e1 v Prahe, \u010cesk\u00e1 republika<br \/>\nPetra Moj\u017eisov\u00e1, Finan\u010dn\u00e1 spr\u00e1va Slovenskej republiky, Slovensk\u00e1 republika<\/p>\n<p><!--more--><\/p>\n<p>Typ \u010dl\u00e1nku: vedeck\u00fd \u010dl\u00e1nok<br \/>\nStrany: 3 &#8211; 14<\/p>\n<h5>Abstrakt<\/h5>\n<p>Pr\u00e1ca sk\u00fama, \u010di ozn\u00e1menia od Finan\u010dnej spr\u00e1vy Slovenskej republiky zni\u017euj\u00fa duplicitn\u00e9 uplatnenie da\u0148ov\u00e9ho bonusu na die\u0165a, vznikaj\u00face v pr\u00edpade, ke\u010f si da\u0148ovn\u00edci uplat\u0148uj\u00fa n\u00e1rok prostredn\u00edctvom zamestn\u00e1vate\u013ea aj da\u0148ov\u00e9ho priznania alebo ke\u010f si na rovnak\u00e9 die\u0165a uplat\u0148uj\u00fa n\u00e1rok dvaja da\u0148ovn\u00edci. Dvojkolov\u00fd ter\u00e9nny experiment testoval \u00fa\u010dinnos\u0165 listov\u00fdch upozornen\u00ed. V prvom kole z\u00e1kladn\u00fd list zv\u00fd\u0161il mieru opr\u00e1v o 36 \u2013 37 percentu\u00e1lnych bodov v porovnan\u00ed so \u017eiadnym listom. V druhom kole dosiahlo najlep\u0161ie v\u00fdsledky asert\u00edvnej\u0161ie znenie, ktor\u00e9 zv\u00fd\u0161ilo mieru opr\u00e1v o 11 \u2013 15 percentu\u00e1lnych bodov v porovnan\u00ed so z\u00e1kladn\u00fdm listom. Na\u0161e zistenia nazna\u010duj\u00fa, \u017ee jednoduch\u00e9 zmeny v komunik\u00e1cii m\u00f4\u017eu zlep\u0161i\u0165 dodr\u017eiavanie da\u0148ov\u00fdch predpisov a s\u00fa \u0161k\u00e1lovate\u013en\u00fdm n\u00e1strojom pre verejn\u00e9 in\u0161tit\u00facie.<\/p>\n<div>\n<p><span style=\"line-height: 2.1em; padding-left: 0px; color: #1e4e9d;\">\u010cl\u00e1nok na stiahnutie<\/span><br \/>\n<a class=\"download-pdf\" onclick=\"window.open('https:\/\/ssad.statistics.sk\/SSaD\/?dl_id=488','new','');return false\"  href=\"https:\/\/ssad.statistics.sk\/SSaD\/?dl_id=488\"><i class=\"far fa-file-pdf\"><\/i> PDF<\/a><span class='download-text'> (1,4 MB, 10 stiahnut\u00ed)<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Paul\u00edna Jalak\u0161ov\u00e1, Richard Priesol, In\u0161tit\u00fat finan\u010dnej politiky, Slovensk\u00e1 republika Berenika Tu\u017eilov\u00e1, In\u0161tit\u00fat finan\u010dnej politiky, Slovensk\u00e1 republika; N\u00e1rodohospod\u00e1rska fakulta, Vysok\u00e1 \u0161kola ekonomick\u00e1 v Prahe, \u010cesk\u00e1 republika Petra Moj\u017eisov\u00e1, Finan\u010dn\u00e1 spr\u00e1va Slovenskej republiky, Slovensk\u00e1 republika<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[2099],"tags":[2124,2123,2125,2128,2127,2126,2130,2129],"class_list":["post-4769","post","type-post","status-publish","format-standard","hentry","category-2-2026-vedecke-clanky","tag-autor-berenika-tuzilova","tag-autor-paulina-jalaksova","tag-autor-petra-mojzisova","tag-danova-disciplina","tag-danove-zvyhodnenie","tag-danovy-bonus-na-dieta","tag-efektivna-komunikacia","tag-terenny-experiment"],"_links":{"self":[{"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/posts\/4769","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/comments?post=4769"}],"version-history":[{"count":1,"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/posts\/4769\/revisions"}],"predecessor-version":[{"id":4770,"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/posts\/4769\/revisions\/4770"}],"wp:attachment":[{"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/media?parent=4769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/categories?post=4769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/tags?post=4769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}