{"id":3387,"date":"2016-11-25T15:45:59","date_gmt":"2016-11-25T13:45:59","guid":{"rendered":"https:\/\/sbunker.org\/?p=3387"},"modified":"2024-12-17T16:11:00","modified_gmt":"2024-12-17T14:11:00","slug":"tatimi-mbi-token-jo-pasoje-por-tatim-normal-madje-i-vonuar","status":"publish","type":"post","link":"https:\/\/sbunker.org\/sr\/analize\/tatimi-mbi-token-jo-pasoje-por-tatim-normal-madje-i-vonuar\/","title":{"rendered":"Tatimi mbi tok\u00ebn; JO pasoj\u00eb por tatim normal madje i vonuar"},"content":{"rendered":"
\n

Nj\u00eb v\u00ebshtrim paksa ndryshe nga shkrimet:\u00a0Pasojat e taks\u00ebs s\u00eb re t\u00eb tok\u00ebs<\/a>\u00a0t\u00eb Bardhyl Salihut dhe\u00a0Pro taks\u00ebs p\u00ebr tok\u00ebn<\/a>\u00a0t\u00eb Krenar Gashit.<\/p>\n<\/div>\n

\n
\n

Para se t\u00eb p\u00ebrmbledh mospajtimin tim me shkrimet e botuara paraprakisht nga Bardhyl Salihu dhe Krenar Gashi, d\u00ebshiroj t\u00eb qart\u00ebsoj termet t\u00eb cilat jan\u00eb p\u00ebrdorur respektivisht n\u00eb kontekst t\u00eb gjuh\u00ebs s\u00eb p\u00ebrditshme. Ekziston nj\u00eb vij\u00eb ndar\u00ebse fundamentale n\u00eb mes t\u00eb taks\u00ebs dhe tatimit, si n\u00eb kuptim t\u00eb t\u00eb hyrave t\u00eb shtetit, po ashtu n\u00eb kuptim t\u00eb pages\u00ebs s\u00eb k\u00ebtyre dy obligimeve nga obliguesit tatimor\u00eb ose taksapaguesit. Konsideroj q\u00eb e nj\u00ebjta nuk mund t\u00eb p\u00ebrdoret si sinonim, andaj, shkrimi i Krenarit duhet t\u00eb titullohet; pro tatimit p\u00ebr tok\u00ebn, jo taks\u00ebs, pavar\u00ebsisht referencimit q\u00eb i b\u00ebn\u00eb shkrimit t\u00eb Bardhyl Salihu-t.<\/p>\n

*
\nAsnj\u00ebri prej shkrimeve nuk korrespondon n\u00eb thelb me titujt, gjithsesi, parimisht pajtohem me Krenarin q\u00eb n\u00eb kuptim t\u00eb politikave publike tatimi mbi tok\u00ebn \u00ebsht\u00eb i r\u00ebnd\u00ebsish\u00ebm, madje i domosdosh\u00ebm dhe sipas pik\u00ebpamjen time, i vonuar. Megjithat\u00eb, vonesa kaq e madhe q\u00eb n\u00eb fakt t\u00eb vendoset tatimi mbi tok\u00ebn, ka ardhur si pasoj\u00eb e mos definimit t\u00eb pronarit q\u00eb \u00ebsht\u00eb problem ngusht\u00eb i lidhur me \u00e7\u00ebshtjet kadastrale, e q\u00eb n\u00eb Kosov\u00eb p\u00ebr fat t\u00eb keq pak i kuptojm\u00eb por edhe me pak i kemi prezent n\u00eb diskursin publik, p\u00ebrkund\u00ebr r\u00ebnd\u00ebsis\u00eb fundamentale, ngase prona dhe e drejta n\u00eb t\u00eb \u00ebsht\u00eb kategori kushtetuese – e drejt\u00eb \u00a0absolute. Gjithsesi, n\u00eb k\u00ebt\u00eb realitetin ton\u00eb t\u00eb dhimbsh\u00ebm edhe kjo na ka ndodh\u00eb: t\u00eb ekzistoj\u00eb e drejta-pron\u00ebsia\/posedimi dhe p\u00ebr t\u00eb nj\u00ebjt\u00ebn t\u00eb mos k\u00ebt\u00eb as obligim tatimor e as p\u00ebrgjegj\u00ebsi juridiko-civile!<\/p>\n

*<\/p>\n

Gjithsesi, tatimi n\u00eb tok\u00eb \u00ebsht\u00eb i vonuar si i till\u00eb, dhe patjet\u00ebr q\u00eb \u00ebsht\u00eb i mir\u00ebseardhur, andaj konsideroj q\u00eb diskutimi mbi t\u00eb nj\u00ebjtin duhet fillimisht t\u00eb paraprihet nga ajo q\u00eb quhet konceptualizim i problemit t\u00eb vet tatimit dhe pron\u00ebs n\u00eb p\u00ebrgjith\u00ebsi. N\u00eb pik\u00ebpamjen time jan\u00eb dy problemet kryesore:<\/p>\n

1) tatimit mbi pron\u00ebn duhet t’i paraprij\u00eb draftimi i ligjit p\u00ebr Llojet e Pronave , pasi q\u00eb n\u00eb Kosov\u00eb ende p\u00ebrdoret ligji i ish-RSFJ, megjithat\u00eb konteksti dhe marr\u00ebdh\u00ebniet ekonomike kan\u00eb ndryshuar s\u00eb tep\u00ebrmi q\u00eb ende t’i referohemi k\u00ebtij ligji. Kjo \u00e7\u00ebshtje nuk merret parasysh as nga Krenari dhe as nga Bardhyli. Gjithsesi, s\u00eb fundmi n\u00eb draft strategjin\u00eb p\u00ebr prona t\u00eb Ministris\u00eb s\u00eb Drejt\u00ebsis\u00eb \u00ebsht\u00eb vendosur si politik\u00eb draftini i t\u00eb nj\u00ebjtit , megjithat\u00eb ky ligj nuk do t\u00eb p\u00ebrfundoj\u00eb shpejt. Jam i bindur, vet\u00ebm kur ta kemi nj\u00eb ligj i cili qart\u00ebsisht definon llojin e pron\u00ebs, at\u00ebher\u00eb duhet t\u00eb fillohet n\u00eb fakt me tatimin e tok\u00ebs; gjithashtu, n\u00eb k\u00ebt\u00eb pik\u00eb \u00ebsht\u00eb e vet\u00ebkuptueshme r\u00ebnd\u00ebsia e definimit t\u00eb pronarit\/titullarit, si element ky\u00e7, dhe<\/p>\n

2) destinimi i ve\u00e7ant\u00eb i k\u00ebtyre t\u00eb hyrave p\u00ebr rregullimin e infrastruktur\u00ebs, sidomos p\u00ebr tok\u00ebn bujq\u00ebsore e cila trajtohet n\u00eb parametra t\u00eb tatimimit t\u00eb ve\u00e7ant\u00eb n\u00eb draft-ligjin n\u00eb fjal\u00eb. Me destinim t\u00eb ve\u00e7ant\u00eb t\u00eb t\u00eb hyrave n\u00ebnkuptojm\u00eb: q\u00eb k\u00ebto t\u00eb hyra t\u00eb kthehen p\u00ebr rregullimin e infrastruktur\u00ebs p\u00ebr zhvillimin e bujq\u00ebsis\u00eb, e cila pastaj do t\u00eb p\u00ebrkthehej n\u00eb rritje t\u00eb prodhimtaris\u00eb bujq\u00ebsore dhe rritje t\u00eb bruto produktit t\u00eb brendsh\u00ebm Ky duhet t\u00eb jet\u00eb obligim, i cili konsideroj q\u00eb duhet t\u00eb precizohet nga vet ky ligj q\u00eb pastaj t\u00eb jet\u00eb obligim p\u00ebr secil\u00ebn qeveri, dhe i cili \u00ebsht\u00eb koncept juridiko-financiar i njohur si \u201ct\u00eb hyra – tatim i destinuar\u201d, dhe q\u00eb p\u00ebrkrahet n\u00eb teorit\u00eb juridiko-financiare n\u00eb vendet e zhvilluara.<\/p>\n

*
\nTutje, n\u00eb t\u00eb dy shkrimet; posa\u00e7\u00ebrisht n\u00eb shkrimin e Bardhylit \u201ckonstatohet\u201d q\u00eb n\u00eb Kosov\u00eb taksapaguesit jan\u00eb t\u00eb zhytur n\u00eb pagesa t\u00eb shumta tatimore, n\u00eb fakt nuk pajtohem, dhe po e p\u00ebrmbledh\u00eb pse:<\/p>\n

Si n\u00eb nivel t\u00eb tatimit t\u00eb individ\u00ebve e po ashtu n\u00eb at\u00eb t\u00eb korporatave, Kosova ka bindsh\u00ebm baz\u00ebn tatimore m\u00eb t\u00eb ul\u00ebt n\u00eb krahasim me vendet e BE-s\u00eb. P\u00ebr tatimin n\u00eb t\u00eb ardhurat e korporatave Kosova ka baz\u00ebn tatimore 10%, nd\u00ebrkaq Irlanda, e cila brenda BE-s\u00eb konsiderohet si ‘tax heaven’, ka 13%. Mos t\u00eb flasim p\u00ebr vendet si Suedia 35%, Gjermania mbi 28% etj.<\/p>\n

\u00cbsht\u00eb i njohur fakti i bartjes s\u00eb t\u00eb drejtave ekonomike nga kompanit\u00eb multi nacionale n\u00eb Irland\u00eb, s\u00eb fundmi Komisioni Evropian e ka shqyrtuar rastin e Apple Inc. dhe e ka d\u00ebnuar t\u00eb nj\u00ebjt\u00ebn n\u00eb vlera qindra miliona euro duke konstatuar q\u00eb ka p\u00ebrfituar nga bartja e t\u00eb drejtave ekonomike, gjithsesi kjo ishte vet\u00ebm paralele. N\u00eb rrafshin e tatimit t\u00eb personave fizik po ashtu vlera me e lart\u00eb tatimore \u00ebsht\u00eb 10%, q\u00eb prap\u00eb e b\u00ebn Kosov\u00ebn si vend me vler\u00eb shum\u00eb t\u00eb ul\u00ebt t\u00eb tatimimit n\u00eb t\u00eb ardhura personale, madje ne paguajm\u00eb vet\u00ebm k\u00ebt\u00eb vler\u00eb. Shum\u00eb vende t\u00eb BE-s\u00eb, p\u00ebr shembull n\u00eb Suedi, tatimi mbi t\u00eb ardhurat personale paguhet n\u00eb nivel t\u00eb komun\u00ebs si dhe nivel t\u00eb shtetit,\u00a0 me nj\u00eb baz\u00eb tatimore rreth 35%; pastaj var\u00ebsisht nga t\u00eb hyrat kjo edhe rritet deri n\u00eb 45%(tatim progresiv). Andaj, konsideroj q\u00eb n\u00eb Kosov\u00eb (duke e pasur parasysh edhe standardin), n\u00eb fakt jemi vend q\u00eb paguajm\u00eb shum\u00eb pak tatim.<\/p>\n

*<\/p>\n

\u00c7\u00ebshtja e fundit, TVSH-ja \u00ebsht\u00eb tatim indirekt i cili si i till\u00eb p\u00ebrb\u00ebn 1\/5 e t\u00eb hyrave totale tatimore n\u00eb vendet e zhvilluara (vendet an\u00ebtare t\u00eb OECD). Bardhyli, mandej edhe Krenari konstatojn\u00eb q\u00eb TVSH-ja n\u00eb Kosov\u00eb del t\u00eb jet\u00eb m\u00eb e lart\u00eb se ajo n\u00eb Zvic\u00ebr. N\u00eb fakt, pjes\u00ebrisht pajtohem ngase n\u00eb produkte baz\u00eb edhe mund te jet\u00eb, megjithat\u00eb n\u00eb p\u00ebrgjith\u00ebsi Kosova vazhdon t\u00eb k\u00ebt\u00eb TVSH-n\u00eb m\u00eb t\u00eb ul\u00ebt\u00ebn n\u00eb Evrop\u00eb, dhe k\u00ebtu q\u00ebndron mospajtimi im me ta dhe k\u00ebt\u00eb politik\u00eb fiskale q\u00eb e konsideroj t\u00eb mbrapsht\u00eb.<\/p>\n

N\u00eb vendet e zhvilluara TVSH \u00ebsht\u00eb e kategorizuar n\u00eb baz\u00eb t\u00eb t\u00eb mir\u00ebs q\u00eb e paguan ose sh\u00ebrbimit q\u00eb e merr, dhe e nj\u00ebjta mund te varioj\u00eb nga 0 deri n\u00eb 32%, si rasti i Suedis\u00eb. Konsideroj q\u00eb fatkeq\u00ebsia m\u00eb e madhe e politik\u00ebs son\u00eb fiskale \u00ebsht\u00eb sakt\u00ebsisht mos kategorizimi i produkteve, ngase vlera prej 18% thuajse n\u00eb t\u00eb gjitha produktet \u00ebsht\u00eb bindsh\u00ebm vlera m\u00eb e ul\u00ebt q\u00eb mund t\u00eb aplikohet nga nj\u00eb shtet, andaj m\u00eb e ul\u00ebt thjesht nuk b\u00ebhet n\u00eb Zvic\u00ebr, vet\u00ebm n\u00ebse konsumon gjat\u00eb t\u00ebr\u00eb koh\u00ebs qum\u00ebsht dhe buk\u00eb q\u00eb konsiderohen produkte baz\u00eb, mund te paguash m\u00eb pak se n\u00eb Kosov\u00eb dhe n\u00eb asnj\u00eb rast tjet\u00ebr.<\/p>\n

*<\/p>\n

Andaj, Kosova n\u00eb fakt e ka t\u00eb domosdoshme rritjen e baz\u00ebs tatimore p\u00ebr individ\u00eb e korporata (ose aplikimin e tatimit progresiv), tatimin e tok\u00ebs dhe pron\u00ebs n\u00eb p\u00ebrgjith\u00ebsi e po ashtu kategorizimin e vler\u00ebs s\u00eb TVSH-s\u00eb p\u00ebr produkte dhe sh\u00ebrbime, kjo n\u00ebse d\u00ebshirojm\u00eb t\u00eb nd\u00ebrtojm\u00eb shtet e k\u00ebto te hyra shteti t\u00eb na i kthej\u00eb, po e them p\u00ebr t\u00eb mir\u00eb.<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

Nj\u00eb v\u00ebshtrim paksa ndryshe nga shkrimet:\u00a0Pasojat e taks\u00ebs s\u00eb re t\u00eb tok\u00ebs\u00a0t\u00eb Bardhyl Salihut dhe\u00a0Pro taks\u00ebs p\u00ebr tok\u00ebn\u00a0t\u00eb Krenar Gashit. Para se t\u00eb p\u00ebrmbledh mospajtimin tim me shkrimet e botuara paraprakisht nga Bardhyl Salihu dhe Krenar Gashi, d\u00ebshiroj t\u00eb qart\u00ebsoj termet t\u00eb cilat jan\u00eb p\u00ebrdorur respektivisht n\u00eb kontekst t\u00eb gjuh\u00ebs s\u00eb p\u00ebrditshme. Ekziston nj\u00eb vij\u00eb […]<\/p>","protected":false},"author":546,"featured_media":11308,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[2101,2099,2100],"ppma_author":[2098],"class_list":["post-3387","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-analize","tag-taksa-per-token","tag-tatime","tag-toka"],"authors":[{"term_id":2098,"user_id":546,"is_guest":0,"slug":"shkumbin-asllani","display_name":"Shkumbin Asllani","avatar_url":{"url":"https:\/\/sbunker.org\/wp-content\/uploads\/2024\/12\/W3E3deb3_400x400.jpg","url2x":"https:\/\/sbunker.org\/wp-content\/uploads\/2024\/12\/W3E3deb3_400x400.jpg"},"user_url":"","last_name":"Asllani","first_name":"Shkumbin","description":""}],"_links":{"self":[{"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/posts\/3387","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/users\/546"}],"replies":[{"embeddable":true,"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/comments?post=3387"}],"version-history":[{"count":3,"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/posts\/3387\/revisions"}],"predecessor-version":[{"id":11309,"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/posts\/3387\/revisions\/11309"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/media\/11308"}],"wp:attachment":[{"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/media?parent=3387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/categories?post=3387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/tags?post=3387"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/ppma_author?post=3387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}