{"id":5911,"date":"2022-06-03T14:15:32","date_gmt":"2022-06-03T12:15:32","guid":{"rendered":"https:\/\/sbunker.org\/?p=5911"},"modified":"2024-10-07T15:43:36","modified_gmt":"2024-10-07T13:43:36","slug":"nje-skeme-tatimore-qe-zvogelon-pabarazine-ne-te-ardhura","status":"publish","type":"post","link":"https:\/\/sbunker.org\/en\/opinion\/nje-skeme-tatimore-qe-zvogelon-pabarazine-ne-te-ardhura\/","title":{"rendered":"Nj\u00eb skem\u00eb tatimore q\u00eb zvog\u00eblon pabarazin\u00eb n\u00eb t\u00eb ardhura"},"content":{"rendered":"
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Me kalimin n\u00eb Qeveri t\u00eb vendimit p\u00ebr rritjen e pag\u00ebs minimale pritet q\u00eb t\u00eb ket\u00eb edhe nj\u00eb reform\u00eb n\u00eb skem\u00ebn e Tatimit mbi t\u00eb Ardhurat Personale. Po aq sa ka qen\u00eb e domosdoshme rritja e pag\u00ebs minimale, \u00ebsht\u00eb edhe kjo reform\u00eb e cila duhet t\u00eb shkoj\u00eb p\u00ebrtej lirimit t\u00eb pag\u00ebs minimale nga tatimi.<\/p>\n

N\u00eb fillim t\u00eb prillit t\u00eb k\u00ebtij viti, n\u00eb kuad\u00ebr t\u00eb studimit\u00a0\u201cThe Big Picture: A Progressive Economic Agenda for Kosovo\u201d<\/a>\u00a0t\u00eb publikuar nga Friedrich Ebert Stiftung, kemi paraqitur nj\u00eb propozim konkret n\u00eb lidhje me k\u00ebt\u00eb reform\u00eb. Detajet e k\u00ebtij propozimi mund t\u00eb lexohen n\u00eb studim, nd\u00ebrsa m\u00eb posht\u00eb po e paraqesim nj\u00eb p\u00ebrmbledhje t\u00eb saj.<\/p>\n

Prej perspektiv\u00ebs s\u00eb pabarazis\u00eb n\u00eb t\u00eb ardhura, duke p\u00ebrdorur t\u00eb dh\u00ebna administrative t\u00eb pagave p\u00ebr periudh\u00ebn 2016-2020, fillimisht e kemi b\u00ebr\u00eb nj\u00eb analiz\u00eb rigoroze t\u00eb skem\u00ebs aktuale dhe kemi konstatuar se ajo nuk \u00ebsht\u00eb as progresive e as rishp\u00ebrndar\u00ebse mjaftuesh\u00ebm, me \u00e7\u2019rast nuk \u00ebsht\u00eb efektive n\u00eb zvog\u00eblimin e pabarazis\u00eb.<\/p>\n

Ndon\u00ebse skema aktuale \u00ebsht\u00eb progresive, sa p\u00ebr ilustrim, n\u00eb Grafikun 1 shihet se mbi k\u00eb bie m\u00eb s\u00eb shumti barra tatimore. Me skem\u00ebn aktuale, gjat\u00eb periudh\u00ebs 2016-2020, vet\u00ebm 16.6% e pun\u00ebtor\u00ebve q\u00eb marrin paga kan\u00eb qen\u00eb krejt\u00ebsisht t\u00eb liruar nga tatimi. Nd\u00ebrsa 31.7% e t\u00eb gjith\u00eb atyre q\u00eb jan\u00eb paguar kan\u00eb marr\u00eb paga q\u00eb jan\u00eb prekur nga norma m\u00eb e lart\u00eb margjinale q\u00eb \u00ebsht\u00eb 10%.<\/p>\n

Grafiku 1<\/strong>. Shp\u00ebrndarja e tatimpaguesve n\u00ebp\u00ebr shkall\u00ebt tatimore t\u00eb skem\u00ebs aktuale<\/p>\n

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\u00a0 \u00a0 \u00a0\u00a0\"Image\"<\/div>\n<\/div>\n

Skemat t\u00eb cilat synojn\u00eb zvog\u00eblimin e pabarazis\u00eb n\u00eb t\u00eb ardhura p\u00ebrmes rishp\u00ebrndarjes nuk mund t\u00eb p\u00ebrfshijn\u00eb nj\u00eb p\u00ebrqindje aq t\u00eb vog\u00ebl t\u00eb atyre q\u00eb lirohen nga tatimi dhe nj\u00eb p\u00ebrqindje aq t\u00eb lart\u00eb t\u00eb atyre q\u00eb e paguajn\u00eb norm\u00ebn m\u00eb t\u00eb lart\u00eb margjinale. Duke pasur zvog\u00eblimin e pabarazis\u00eb n\u00eb t\u00eb ardhura si q\u00ebllim primar, kemi vendosur disa parametra mbi t\u00eb cil\u00ebt \u00ebsht\u00eb nd\u00ebrtuar skema.<\/p>\n

Fillimisht, kemi vendosur q\u00eb skema e re t\u00eb jet\u00eb m\u00eb progresive, ta zvog\u00ebloj\u00eb m\u00eb shum\u00eb pabarazin\u00eb dhe koncentrimin, dhe t\u00eb jet\u00eb m\u00eb rishp\u00ebrndar\u00ebse sesa skema aktuale. Po ashtu, kemi synuar q\u00eb nga skema e re, shumica i.e., mbi 50% t\u00eb marrin t\u00eb ardhura m\u00eb t\u00eb larta neto sesa q\u00eb marrin nga skema aktuale. Dhe, kemi synuar q\u00eb nga skema e re t\u00eb hyrat nga tatimi mos t\u00eb jen\u00eb m\u00eb t\u00eb vogla sesa t\u00eb hyrat q\u00eb gjenerohen nga skema aktuale.<\/p>\n

N\u00eb baz\u00eb t\u00eb k\u00ebtyre parametrave kemi propozuar nj\u00eb skem\u00eb q\u00eb \u00ebsht\u00eb rreth tre her\u00eb m\u00eb progresive, rishp\u00ebrndar\u00ebse dhe efektive n\u00eb zvog\u00eblimin e pabarazis\u00eb; dhe nga e cila p\u00ebrfitojn\u00eb t\u00eb ardhura m\u00eb t\u00eb larta neto rreth 92% e pun\u00ebtor\u00ebve dhe gjenerohen m\u00eb shum\u00eb t\u00eb hyra nga tatimi sesa nga skema aktuale. Nj\u00eb p\u00ebrmbledhje e k\u00ebsaj skeme \u00ebsht\u00eb paraqitur n\u00eb Grafikun 2, ku kolona e par\u00eb paraqet normat margjinale tatimore, kolonat dy dhe tre paraqesin shkall\u00ebt tatimore t\u00eb pagave mujore bruto, kolona e kat\u00ebrt paraqet kufirin e sip\u00ebrm t\u00eb shkall\u00ebs tatimore n\u00eb vler\u00ebn e pag\u00ebs s\u00eb tatueshme, kolona e pest\u00eb paraqet pag\u00ebn neto me skem\u00ebn aktuale, kolona e gjasht\u00eb paraqet pag\u00ebn neto me skem\u00ebn e re q\u00eb ne propozojm\u00eb, kolona e shtat\u00eb paraqet dallimin n\u00eb pag\u00ebn neto nga skema q\u00eb ne propozojm\u00eb dhe skema aktuale, dhe kolona e fundit paraqet p\u00ebrqindjen e pun\u00ebtor\u00ebve paga e t\u00eb cil\u00ebve bie n\u00eb secil\u00ebn shkall\u00eb tatimore.<\/p>\n

Grafiku 2<\/strong>. Nj\u00eb skem\u00eb e re tatimore p\u00ebr t\u00eb ardhurat personale<\/p>\n

\"Image\"<\/div>\n

Me skem\u00ebn e propozuar, mbi 53% e pun\u00ebtor\u00ebve m\u00eb t\u00eb varf\u00ebr do t\u00eb liroheshin krejt\u00ebsisht nga tatimi. Dhe, p\u00ebrderisa n\u00eb skem\u00ebn aktuale gati 32% e pun\u00ebtor\u00ebve paguanin norm\u00ebn m\u00eb t\u00eb lart\u00eb margjinale prej 10%, me skem\u00ebn aktuale norm\u00ebn m\u00eb t\u00eb lart\u00eb prej 38% do ta paguanin vet\u00ebm rreth top 1%-shi \u2013 pra, pun\u00ebtor\u00ebt me pagat m\u00eb t\u00eb larta.<\/p>\n

Me k\u00ebt\u00eb skem\u00eb, rreth 92% e pun\u00ebtor\u00ebve do t\u00eb merrnin t\u00eb ardhura m\u00eb t\u00eb larta neto sesa ato q\u00eb marrin nga skema aktuale. Rreth 4% mbi ta do t\u00eb d\u00ebmtoheshin, n\u00eb skenarin m\u00eb t\u00eb keq, rreth 22 euro. Dhe, barra kryesore e tatimit do t\u00eb binte n\u00eb top 4%-shin. P\u00ebr m\u00eb tep\u00ebr, kjo skem\u00eb do t\u00eb gjeneronte t\u00eb hyra m\u00eb t\u00eb larta p\u00ebr buxhetin e shtetit sesa ato q\u00eb gjenerohen nga skema aktuale. Dhe, p\u00ebr shkak t\u00eb nivelit t\u00eb lart\u00eb t\u00eb papun\u00ebsis\u00eb, oferta e pun\u00ebs nuk do t\u00eb ndikohej negativisht.<\/p>\n

Duke qen\u00eb se p\u00ebrcaktimi i tatimit nuk \u00ebsht\u00eb vet\u00ebm politik\u00eb fiskale q\u00eb buron nga optimizimi, por historikisht ka qen\u00eb dhe mbetet p\u00ebrzgjedhje shoq\u00ebrore, \u00ebsht\u00eb m\u00eb e leht\u00eb kur \u00e7donj\u00ebri e kupton se si mund t\u00eb ndikohet nga ndryshimet. Prandaj,\u00a0k\u00ebtu<\/a>\u00a0kemi krijuar nj\u00eb kalkulator p\u00ebrmes t\u00eb cilit mund t\u00eb krahasohen t\u00eb dy skemat: aktualja dhe propozimi q\u00eb kemi b\u00ebr\u00eb. Llogaritjet mund t\u00eb b\u00ebhen p\u00ebr pagat q\u00eb merrni edhe nga pun\u00ebdh\u00ebn\u00ebsi primar edhe sekondar. Mjafton t\u00eb vendoset paga bruto mujore dhe automatikisht mund t\u00eb kuptohet se me cil\u00ebn skem\u00eb paguhet m\u00eb shum\u00eb tatim e me cil\u00ebn p\u00ebrfitohet pag\u00eb m\u00eb e lart\u00eb neto.<\/p>\n<\/div>\n

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Me kalimin n\u00eb Qeveri t\u00eb vendimit p\u00ebr rritjen e pag\u00ebs minimale pritet q\u00eb t\u00eb ket\u00eb edhe nj\u00eb reform\u00eb n\u00eb skem\u00ebn e Tatimit mbi t\u00eb Ardhurat Personale. Po aq sa ka qen\u00eb e domosdoshme rritja e pag\u00ebs minimale, \u00ebsht\u00eb edhe kjo reform\u00eb e cila duhet t\u00eb shkoj\u00eb p\u00ebrtej lirimit t\u00eb pag\u00ebs minimale nga tatimi. N\u00eb fillim […]<\/p>","protected":false},"author":3,"featured_media":7966,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[691],"ppma_author":[97],"class_list":["post-5911","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-opinion","tag-economy"],"authors":[{"term_id":97,"user_id":0,"is_guest":1,"slug":"edison-jakurti","display_name":"Edison Jakurti","avatar_url":{"url":"https:\/\/sbunker.org\/wp-content\/uploads\/2023\/10\/Edison-Jakurti.jpeg","url2x":"https:\/\/sbunker.org\/wp-content\/uploads\/2023\/10\/Edison-Jakurti.jpeg"},"user_url":"","last_name":"","first_name":"","description":"Edison Jakurti \u00ebsht\u00eb doktorant i shkencave ekonomike n\u00eb Freie Universit\u00e4t Berlin. M\u00eb her\u00ebt ai i ka p\u00ebrfunduar studimet e nivelit master p\u00ebr politikat e zhvillimit nd\u00ebrkomb\u00ebtar, me fokus n\u00eb ekonomiksin aplikativ, n\u00eb Duke University, dhe studimet themelore n\u00eb drejtimin ekonomiks dhe statistik\u00eb n\u00eb R.I.T. Ka punuar si asistent hulumtues dhe asistent ligj\u00ebrues n\u00eb Duke University, si dhe k\u00ebshilltar n\u00eb Bank\u00ebn Bot\u00ebrore."}],"_links":{"self":[{"href":"https:\/\/sbunker.org\/en\/wp-json\/wp\/v2\/posts\/5911","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sbunker.org\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sbunker.org\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sbunker.org\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/sbunker.org\/en\/wp-json\/wp\/v2\/comments?post=5911"}],"version-history":[{"count":2,"href":"https:\/\/sbunker.org\/en\/wp-json\/wp\/v2\/posts\/5911\/revisions"}],"predecessor-version":[{"id":8009,"href":"https:\/\/sbunker.org\/en\/wp-json\/wp\/v2\/posts\/5911\/revisions\/8009"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sbunker.org\/en\/wp-json\/wp\/v2\/media\/7966"}],"wp:attachment":[{"href":"https:\/\/sbunker.org\/en\/wp-json\/wp\/v2\/media?parent=5911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sbunker.org\/en\/wp-json\/wp\/v2\/categories?post=5911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sbunker.org\/en\/wp-json\/wp\/v2\/tags?post=5911"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/sbunker.org\/en\/wp-json\/wp\/v2\/ppma_author?post=5911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}