daních

Daních is the Czech and Slovak term for taxes or taxation. In both languages, it refers to the system by which governments levy compulsory charges on individuals and organizations to fund public services. The concept encompasses a range of levies, from direct taxes on income, profits, property, and wealth to indirect taxes such as value-added tax and excise duties. In everyday use, daních is often part of phrases describing policy, budgeting, or revenue collection.

Tax design typically specifies the tax base (the item or activity being taxed), the rate, applicable deductions and credits, and exemptions. Direct taxes commonly include personal income tax, corporate income tax, and property taxes; indirect taxes commonly include VAT and excises. Tax administration is carried out by national authorities that assess liability, collect payments, issue notices, and conduct audits. Compliance relies on voluntary self-reporting, supported by information sharing, enforcement, and penalties for noncompliance. Local governments may levy certain taxes within national rules.

The intended purposes of daních are to fund public goods and services, reduce market failures, and redistribute income. Tax policy interacts with economic behavior, investment, and competitiveness, and is frequently adjusted in response to budgetary needs, inflation, and political priorities. In Czechia and Slovakia, as in many democracies, tax law is shaped by legislative processes and exposed to public debate and reform efforts. The term daních thus denotes both the practical mechanics of taxation and the broader policy framework that governs public finance.