Kompenzační bonus – příjem, nebo výdaj veřejných rozpočtů?
Compensation Bonus – Revenue or Expenditure of Public Budgets?

Summary/Abstract: The aim of this article is to answer the question whether the compensatory bonus is revenue or expenditure of public budgets. To answer this question, the article analyzes the legal regulation of the compensation bonus and assesses whether this bonus is a tax in a broader sense. In this context, legislative proposals concerning the budgetary determination of the compensatory bonus are evaluated as rapid and unsystematic proposals. The article concludes that the compensatory bonus is not a tax in a broader sense and neither revenue nor expenditure of public budgets, but a reduction of public budget revenue.

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