Abstract This paper contains a summary of public support for the idea of unconditional basic income in the Czech Republic in the first part. Interest in unconditional income can be found both in the Czech political sphere and in the social sciences community. In the second part, the article theoretically analyzes the possible sources of unconditional basic income funding. The aim of this paper is to support argumentation in favor of the implementation of BI by a systematic analysis of the real possibilities of its funding through the state tax revenues. The feasibility of funding a BI scheme using taxes on labor, property, consumption, environmental taxes, financial transaction tax, and tax on the transfer of information is considered. Consideration is also given to administrative savings that the basic income system could bring. Due to political enforceability of BI, it is important to contemplate and discuss the distortions and other problems of proposed changes in taxation, which would not be negligible as can be expected.

中文翻译：

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捷克共和国的无条件基本收入：什么类型的税收可以为其提供资金？理论税收分析

摘要 本文第一部分概括了公众对捷克共和国无条件基本收入理念的支持。在捷克政治领域和社会科学界都可以找到对无条件收入的兴趣。第二部分，文章从理论上分析了无条件基本收入资助的可能来源。本文的目的是通过系统分析通过州税收提供资金的真实可能性来支持有利于实施 BI 的论证。考虑使用劳动税、财产税、消费税、环境税、金融交易税和信息传输税来资助 BI 计划的可行性。还考虑了基本收入制度可能带来的行政储蓄。