Daňová povinnost plátce je vysoká.

Because it agrees with povinnost, which is a feminine singular noun.

• daňový = masculine singular
• daňová = feminine singular
• daňové = neuter singular / plural in some contexts

Since povinnost is feminine singular, the adjective must match it:

• daňová povinnost = tax obligation

A useful thing to notice: povinnost is feminine even though it ends in a consonant. Many Czech feminine nouns end like this, especially abstract nouns ending in -ost.

For the same reason: it describes povinnost, so it must agree with it in gender, number, and case.

Here the subject is daňová povinnost plátce, and the complement after je is vysoká.

So:

• povinnost = feminine singular
• therefore vysoká = feminine singular

Compare:

• Daňová povinnost je vysoká. = The tax obligation is high.
• Daňový dluh je vysoký. = The tax debt is high.
  (dluh is masculine, so vysoký)
• Daňové zatížení je vysoké. = The tax burden is high.
  (zatížení is neuter, so vysoké)

It is genitive singular: plátce = of the payer.

So the phrase means:

• daňová povinnost plátce = the payer’s tax obligation / the tax obligation of the payer

This is a very common Czech structure:

• jméno studenta = the student’s name
• adresa firmy = the company’s address
• práva zaměstnance = the employee’s rights

In this sentence, plátce depends on povinnost and specifies whose obligation it is.

Good question. In this noun, the nominative singular and genitive singular have the same form: plátce.

You know it is genitive from the structure and meaning of the sentence, not from the ending alone.

Here:

• daňová povinnost is the main noun phrase
• plátce tells you whose obligation it is

So it functions like a genitive modifier:

• obligation of the payer

This is normal in Czech. Some noun forms are identical in different cases, so context tells you the function.

Because Czech has no articles.

So a phrase like daňová povinnost plátce can mean:

• the payer’s tax obligation
• a payer’s tax obligation
• sometimes simply payer tax obligation, depending on context

English requires articles; Czech does not. Definiteness is usually understood from context, word order, or the situation.

Je is the 3rd person singular form of být = to be.

So:

• je = is

The sentence structure is:

• Daňová povinnost plátce = subject
• je = is
• vysoká = high

So literally:

• The payer’s tax obligation is high.

Unlike Russian, for example, Czech normally uses the present-tense form of to be in this kind of sentence.

Yes. Czech word order is fairly flexible, although different orders can change the focus or emphasis.

The neutral version is:

• Daňová povinnost plátce je vysoká.

Other possible orders include:

• Vysoká je daňová povinnost plátce.
• Daňová povinnost je u plátce vysoká.
  (slightly different structure and nuance)

The original sentence sounds like a normal, neutral written statement, especially in legal or administrative language.

Yes, very much so. It is a common legal, financial, and administrative term.

• daň = tax
• daňový / daňová / daňové = tax, tax-related
• povinnost = duty, obligation

So daňová povinnost is a standard phrase meaning tax obligation or tax liability.

In formal contexts, Czech often uses these adjective + noun combinations:

• daňová povinnost = tax obligation
• daňové přiznání = tax return
• daňový subjekt = taxable person / tax entity

Czech often expresses relationships with an adjective where English may use a noun.

So instead of something like tax obligation using two nouns, Czech naturally says:

• daňová povinnost

This adjective daňová means tax-related or concerning tax.

Compare:

• daňová povinnost = tax obligation
• daňový poradce = tax adviser
• daňové právo = tax law

This is one of the very common patterns in Czech vocabulary.

Yes. Povinnost is feminine.

A very useful rule is that many nouns ending in -ost are feminine:

• povinnost = obligation
• možnost = possibility
• rychlost = speed
• radost = joy

Because povinnost is feminine, adjectives agreeing with it must also be feminine:

• daňová povinnost
• vysoká povinnost would be grammatically feminine too, though less natural in meaning

No. Here vysoká means high, not tall.

In Czech, vysoký / vysoká / vysoké can mean:

• tall for people or objects
• high for levels, amounts, prices, obligations, mountains, etc.

In this sentence it refers to the level/amount of the tax obligation, so high is the natural English choice.

Yes, that is also possible.

• daňová povinnost plátce = the tax obligation of the payer
• plátcova daňová povinnost = the payer’s tax obligation

The second version uses a possessive adjective (plátcova) instead of a genitive noun (plátce).

In practice, the genitive version daňová povinnost plátce often sounds more formal and is very common in legal or administrative style.

A rough pronunciation guide:

• Daňová ≈ da-nyo-vaa
• povinnost ≈ po-vin-nost
• plátce ≈ plaa-tse
• je ≈ ye
• vysoká ≈ vi-so-kaa

A few key points:

• ň is like ny in canyon
• á is a long vowel
• ce in plátce is pronounced tse
• j in Czech is like English y

So the whole sentence is roughly: da-nyo-vaa po-vin-nost plaa-tse ye vi-so-kaa