{"id":5937,"date":"2022-04-20T12:44:03","date_gmt":"2022-04-20T10:44:03","guid":{"rendered":"https:\/\/sbunker.org\/?p=5937"},"modified":"2024-10-17T12:45:18","modified_gmt":"2024-10-17T10:45:18","slug":"humbjet-enorme-te-buxhetit-te-kosoves-nder-vite-si-pasoje-e-shpenzimeve-tatimore","status":"publish","type":"post","link":"https:\/\/sbunker.org\/sr\/opinion\/humbjet-enorme-te-buxhetit-te-kosoves-nder-vite-si-pasoje-e-shpenzimeve-tatimore\/","title":{"rendered":"Humbjet enorme t\u00eb buxhetit t\u00eb Kosov\u00ebs nd\u00ebr vite si pasoj\u00eb e shpenzimeve tatimore"},"content":{"rendered":"
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M\u00ebnyra tradicionale e t\u00eb menduarit se si shtetet financojn\u00eb projekte kapitale \u00ebsht\u00eb si vijon: S\u00eb pari, qeverit\u00eb mbledhin t\u00eb ardhura (p\u00ebrmes taksave, huamarrjes, pagesave, dhe gjobave) dhe m\u00eb pas k\u00ebto t\u00eb ardhura shpenzohen p\u00ebrmes procesit buxhetor.<\/p>\n

Megjithat\u00eb, qeverit\u00eb mund t\u00eb zgjedhin t\u00eb mb\u00ebshtesin sektor\u00eb t\u00eb ndrysh\u00ebm ekonomik\u00eb, aktivitete, ose grupe tatimpaguesish edhe n\u00ebp\u00ebrmjet trajtimit preferencial tatimor, p.sh., p\u00ebrmes p\u00ebrjashtimeve, zbritjeve, kredive tatimore, normave t\u00eb reduktuara tatimore, si dhe formave t\u00eb tjera t\u00eb shpenzimeve tatimore.<\/p>\n

Shpenzimet tatimore i referohen t\u00eb ardhurave t\u00eb mundshme prej t\u00eb cilave shteti heq dor\u00eb p\u00ebr t\u00eb ndihmuar grupe t\u00eb ndryshme t\u00eb popullsis\u00eb apo sektor\u00eb t\u00eb ndrysh\u00ebm ekonomik\u00eb, t\u00eb cilat n\u00eb nj\u00eb m\u00ebnyr\u00eb apo tjet\u00ebr ato jan\u00eb nj\u00eb form\u00eb shpenzimi.<\/p>\n

Mir\u00ebpo, ndryshe nga shpenzimet direkte (pagat p\u00ebr punonj\u00ebs publik, financimi i projekteve infrastrukturore, etj.), p\u00ebrdorimi i shpenzimeve tatimore \u00ebsht\u00eb shpesh i\u00a0fshehur nga syri i publikut<\/a>. N\u00eb p\u00ebrgjith\u00ebsi, shumica e programeve t\u00eb shpenzimeve direkte duhet t\u00eb kalojn\u00eb p\u00ebrmes procesit buxhetor dhe \u00e7do vit i n\u00ebnshtrohen shqyrtimit publik gjat\u00eb debateve n\u00eb parlament dhe n\u00eb media.<\/p>\n

Nga ana tjet\u00ebr, shpenzimet tatimore mund t\u00eb q\u00ebndrojn\u00eb leht\u00ebsisht n\u00ebn radar pasi ato miratohen vet\u00ebm nj\u00eb her\u00eb dhe m\u00eb pas nuk debatohen m\u00eb. N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb, k\u00ebto t\u00eb fundit mund t\u00eb shpien n\u00eb shp\u00ebrndarje t\u00eb gabuar t\u00eb burimeve financiare t\u00eb shtetit.<\/p>\n

Sa para humb Kosova p\u00ebrmes shpenzimeve tatimore?<\/strong><\/p>\n

N\u00eb koh\u00ebn kur arka e shtetit ka k\u00ebrkesa shtes\u00eb p\u00ebr ta financuar luft\u00ebn kund\u00ebr pandemis\u00eb COVID-19 e probleme t\u00eb tjera sikurse kriza e energjetike e ngritja e \u00e7mimeve, reformimi apo pezullimi i disa prej leht\u00ebsimeve tatimore do t\u2019i ofronte qeveris\u00eb t\u00eb ardhura shtes\u00eb p\u00ebr t\u00eb kryer detyrat e saj.<\/p>\n

Megjithat\u00eb, Qeveria e Kosov\u00ebs nuk e di se sa t\u00eb ardhura humb\u00eb nga shpenzimet tatimore. K\u00ebshtu, Kosova i bashk\u00ebngjitet Bjellorusis\u00eb, Bosnj\u00ebs, Kroacis\u00eb, Malit t\u00eb Zi, Moldavis\u00eb, e Serbis\u00eb si\u00a0vendet e vetme n\u00eb Evrop\u00eb<\/a>\u00a0q\u00eb nuk vler\u00ebsojn\u00eb dhe raportojn\u00eb t\u00eb humburat buxhetore si pasoj\u00eb e leht\u00ebsimeve tatimore.<\/p>\n

K\u00ebto t\u00eb ardhura t\u00eb humbura mund t\u00eb arrijn\u00eb shifra tejet t\u00eb m\u00ebdha. Mesatarisht, rreth 4% e bruto produktit t\u00eb brendsh\u00ebm [PBB] t\u00eb vendeve t\u00eb ndryshme t\u00eb bot\u00ebs dhe 25% e t\u00eb ardhurave tatimore t\u00eb tyre humbin si pasoj\u00eb e lirimeve nga tatimet p\u00ebr grupe t\u00eb ndryshme individ\u00ebsh apo kompanish. Mesatarja \u00ebsht\u00eb e p\u00ebraf\u00ebrt edhe kur shikohen vet\u00ebm vendet e Ballkanit (shiko figur\u00ebn e m\u00ebposhtme). N\u00eb Maqedoni t\u00eb Veriut,\u00a0raporti fillestar<\/a>\u00a0i shpenzimeve tatimore i publikuar n\u00eb tetor t\u00eb k\u00ebtij viti, zbuloi se shpenzimet tatimore i kushtojn\u00eb k\u00ebtij shteti rreth 300 milion\u00eb euro n\u00eb vit (rreth 3% e PBB). N\u00eb Shqip\u00ebri,\u00a0raporti i fundit i detajuar<\/a>\u00a0i shpenzimeve tatimore, publikuar n\u00eb 2021, vler\u00ebsoi se arka e Shqip\u00ebris\u00eb humb mbi 700 milion\u00eb euro n\u00eb vit si pasoj\u00eb e lirimeve dhe p\u00ebrjashtimeve nga tatimet (5.4% e PBB). N\u00eb t\u00eb dy vendet, shumica e k\u00ebtyre shpenzimeve erdhi si pasoj\u00eb e lirimeve t\u00eb ndryshme nga TVSH-ja. N\u00eb Shqip\u00ebri, lirimi nga TVSH-ja i administrat\u00ebs publike dhe i disa sh\u00ebrbimeve n\u00eb sektorin e patundshm\u00ebris\u00eb, me rreth 100 milion\u00eb euro\u00a0secila, ishin nd\u00ebr shpenzuesit m\u00eb t\u00eb m\u00ebdhenj.<\/p>\n

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

Burimi: Punuar nga autori, bazuar n\u00eb t\u00eb dh\u00ebna nga\u00a0<\/em>www.GTED.net<\/em><\/a><\/p>\n<\/div>\n

N\u00ebse Kosova \u00ebsht\u00eb af\u00ebr k\u00ebsaj mesatareje, mund t\u00eb konstatojm\u00eb se ajo humb\u00eb mes 200 dhe 300 milion\u00eb euro n\u00eb vit. Mir\u00ebpo, shifrat e sakta mund t\u00eb konstatohen vet\u00ebm nga Qeveria e Kosov\u00ebs, e cila deri m\u00eb tash nuk e ka vler\u00ebsuar d\u00ebmin q\u00eb leht\u00ebsimet tatimore i shkaktojn\u00eb ark\u00ebs s\u00eb shtetit.<\/p>\n

Pse Qeveria duhet t\u2019i vler\u00ebsoj\u00eb shpenzimet tatimore?<\/strong><\/p>\n

Vler\u00ebsimi i k\u00ebtyre shpenzimeve \u00ebsht\u00eb i domosdosh\u00ebm p\u00ebr disa arsye. Fillimisht, megjith\u00ebs disa leht\u00ebsime tatimore jan\u00eb t\u00eb domosdoshme, si p\u00ebr shembull, n\u00eb Shqip\u00ebri, lirimi nga TVSH-ja i produkteve ushqimore, disa t\u00eb tjera, si\u00e7 jan\u00eb lirimi i deputet\u00ebve t\u00eb Parlamentit shqiptar nga TVSH-ja (q\u00eb i kushtoi shtetit mbi 76 mij\u00eb euro n\u00eb vitin 2015), jan\u00eb m\u00eb pak t\u00eb arsyeshme dhe kan\u00eb nevoj\u00eb t\u00eb reformohen.<\/p>\n

Vler\u00ebsimi i shpenzimeve tatimore, p\u00ebrve\u00e7se \u00ebsht\u00eb i dobish\u00ebm n\u00eb aspektin ekonomik, \u00ebsht\u00eb i r\u00ebnd\u00ebsish\u00ebm edhe n\u00eb procesin politik t\u00eb integrimit europian. Bashkimi Europian (BE), Fondi Monetar Nd\u00ebrkomb\u00ebtar (FMN), dhe Banka Bot\u00ebrore vazhdimisht b\u00ebjn\u00eb thirrje p\u00ebr transparenc\u00eb t\u00eb shtuar sa i p\u00ebrket shpenzimeve tatimore.\u00a0Raporti i fundit i FMN-s\u00eb p\u00ebr Kosov\u00ebn<\/a>, i publikuar k\u00ebt\u00eb vit, i b\u00ebn\u00eb thirrje qeveris\u00eb p\u00ebr t\u00eb vler\u00ebsuar dhe raportuar shpenzimet e saj tatimore. Gjithashtu, BE-ja q\u00eb nga viti 2011 k\u00ebrkon q\u00eb t\u00eb gjitha vendet an\u00ebtare dhe kandiduese t\u00eb saj t\u00eb fillojn\u00eb t\u00eb p\u00ebrgatisin raporte t\u00eb detajuara t\u00eb shpenzimeve tatimore.<\/p>\n

Andaj, vler\u00ebsimi, raportimi, dhe p\u00ebrfundimisht, reformimi i shpenzimeve tatimore \u00ebsht\u00eb hap i domosdosh\u00ebm p\u00ebr Kosov\u00ebn t\u00eb cilin Qeveria Kurti duhet ta p\u00ebrdor\u00eb p\u00ebr ta pasuruar ark\u00ebn e shtetit duke ndaluar leht\u00ebsimet e panevojshme nga tatimet.<\/p>\n

P\u00ebr t\u00eb reformuar shpenzimet tatimore, Ministria e Financave duhet t\u00eb marr\u00eb p\u00ebr baz\u00eb pes\u00eb hapa konkret\u00eb. S\u00eb pari, ta shqyrtoj\u00eb legjislacionin tatimor p\u00ebr t\u00eb shqyrtuar t\u00eb gjitha klauzolat ligjore q\u00eb ofrojn\u00eb lirime tatimore. S\u00eb dyti, t\u00eb vler\u00ebsoj\u00eb se sa para \u00e7on d\u00ebm buxheti i shtetit nga k\u00ebto lirime tatimore (duke p\u00ebrdorur deklaratat vjetore tatimore si dhe metoda t\u00eb tjera statistikore). Hapi tjet\u00ebr do t\u00eb ishte vler\u00ebsimi se cilat jan\u00eb q\u00ebllimet e k\u00ebtyre shpenzimeve tatimore, e pastaj vler\u00ebsimi se a i kan\u00eb arritur caqet k\u00ebto shpenzime tatimore. Dhe n\u00eb fund, t\u00eb reformoj\u00eb apo m\u00ebnjanoj\u00eb ato shpenzime tatimore q\u00eb nuk i p\u00ebrmbushin q\u00ebllimet e synuara.<\/p>\n

Nd\u00ebrmarrja e k\u00ebtij procesi do t\u00eb d\u00ebshmonte n\u00eb m\u00ebnyr\u00eb t\u00eb qart\u00eb se qeveria po p\u00ebrpiqet seriozisht t\u2019i zbatoj\u00eb premtimet elektorale p\u00ebr kursimin e paras\u00eb publike.<\/p>\n<\/div>\n

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M\u00ebnyra tradicionale e t\u00eb menduarit se si shtetet financojn\u00eb projekte kapitale \u00ebsht\u00eb si vijon: S\u00eb pari, qeverit\u00eb mbledhin t\u00eb ardhura (p\u00ebrmes taksave, huamarrjes, pagesave, dhe gjobave) dhe m\u00eb pas k\u00ebto t\u00eb ardhura shpenzohen p\u00ebrmes procesit buxhetor. Megjithat\u00eb, qeverit\u00eb mund t\u00eb zgjedhin t\u00eb mb\u00ebshtesin sektor\u00eb t\u00eb ndrysh\u00ebm ekonomik\u00eb, aktivitete, ose grupe tatimpaguesish edhe n\u00ebp\u00ebrmjet trajtimit preferencial […]<\/p>","protected":false},"author":507,"featured_media":8396,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[11,1372,673],"ppma_author":[1371],"class_list":["post-5937","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-opinion","tag-kosova","tag-taxexpenditures","tag-western-balkans"],"authors":[{"term_id":1371,"user_id":507,"is_guest":0,"slug":"flurim-aliu","display_name":"Flurim Aliu","avatar_url":"https:\/\/secure.gravatar.com\/avatar\/f51f535a4c9baa295b56fb2841a8e428cf593d1549f6b73264c8549e327c0cf3?s=96&d=mm&r=g","user_url":"","last_name":"Aliu","first_name":"Flurim","description":""}],"_links":{"self":[{"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/posts\/5937","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\/507"}],"replies":[{"embeddable":true,"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/comments?post=5937"}],"version-history":[{"count":3,"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/posts\/5937\/revisions"}],"predecessor-version":[{"id":8507,"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/posts\/5937\/revisions\/8507"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/media\/8396"}],"wp:attachment":[{"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/media?parent=5937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/categories?post=5937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/tags?post=5937"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/sbunker.org\/sr\/wp-json\/wp\/v2\/ppma_author?post=5937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}