Regressive haraji

All haraji, wanda aka halin da muhimmancin wani kudi yanke a wani taron kara samun kudin shiga da cewa shi ne batun wannan haraji, classified a matsayin regressive. Wannan shi ne wani fairly babban rukuni na haraji, shi ya hada duk tsaye ba haraji. Saboda haka, a regressive haraji kamar yadda wani kai tsaye ba irin sa a cikin nau'i na surcharges da farashin kayayyaki ko rates a wadda aiki ko samar da ayyuka. Wannan siga shi ne babban abin da ya bambanta a regressive haraji, kamar duk tsaye ba daga kai tsaye haraji.

Ginshikai na levying irin wannan haraji ne cewa primary karɓar haraji a nan shi ne ba a jihar kamar yadda irin wannan, amma da mai na kamfanin, ko kamfanonin da ke samar da kayayyakin ko samar da ayyuka. Bayan kammala samar da tsari, kamfanin sayar da kayayyakin a wasu farashin ko rates, da suka hada da wani premium (VAT, misali). Kamfanin ya sami asali kudaden shiga daga tallace-tallace, da kuma riga da tushen ta size, za biya haraji ga jihar. Aiki inji, a karkashin mataki na wanda mai shi ne, kamar yadda aka ambata riga, abubuwa a matsayin haraji, da kuma mai saye - da biyan haraji. Bugu da kari, tare da wannan haraji inji kamar yadda aka masked da wani mutum guda, ya iya sani ba daidai da size.

A tattalin arzikin da aka a regressive haraji iya biya a cikin wadannan siffofin:

- darajar kara haraji (VAT). Wannan darajar da aka kara wa tamanin da dukiya a matakai na samar da tallace-tallace tsari. Cajin wannan regressive haraji kamar yadda ka ci gaba ta hanyar da matakai na samar da tsari da kayayyaki da kuma aiwatar tsari har da rasit na karshe abokin ciniki;

- excise haraji. Irin wannan haraji ne aka yi nufi yafi kafa a game da abubuwa na taro amfani (abinci, taba kayayyakin, muhalli da kuma kiwon lafiya, da dai sauransu). Domin excise da kuma hada biya domin utilities da sauran kowa iri jama'a ayyuka.

- Kwastan wajibi ne guda a matsayin cewa na excise haraji ne kawai dangane da dukiya wadda ake shigo da daga kasashen waje.

- wani muhalli haraji (tarin) ne wani nau'i ne na kai tsaye ba haraji cewa an caje ayyukan da suka shafi hadarin lalacewar da na halitta yanayi.

An yi imani da cewa regressive haraji tsarin mafi kusantar worsen da kudi halin da ake ciki da matalauci. Saboda haka da muhimmanci musamman don tabbatar da ka'idojin tabbatar da adalci fara daukar duba na samun kudin shiga da haraji. Its main nufi - duba yarda da dabi'u da kuma dokoki domin kirga da haraji a kan duk wani kamfanin da doka da bukatun, wato Chap. 25 daga cikin Tax Code. duba abun ciki ya hada da:

- duk wani nau'i na kirga ga lissafi na wannan haraji.

- sanin da yawa da za su iya ba a kunshe a cikin haraji shekara.

- da haraji tushe.

- da kudi kalamai kamar yadda dangantaka da wannan haraji.

- rarrabuwa da kuma cikakken bayani a kan duk haraji wajibobi, ciki har da unpaid haraji.

- da hanya na haraji biyan bashin da kasafin kudin.

Don ko ta yaya magance matsananci sakamakon wani regressive tsarin a cikin mafi talauci kare yadudduka da yawan jama'a da kuma kawo shi kusa da jigon da ka'idodinta tabbatar da adalci, amfani da gwargwado makirci na ta lissafi. Wannan ya shafi, daidai da manufa na "marginalist" - ka'idar da Austria tattalin arziki Carl Menger, wanda ya furta cewa duk wani sauran adadin kudi da matalauta ne ko da yaushe mafi muhimmanci a gare shi fiye da wannan adadin na arziki.

The inji irin wannan gwargwado lissafi ne cewa karshe haraji kudi saita daidai da musamman darajar riba. Ya kamata a lura da cewa mummunan sakamako ne na gwargwado ga manufa ba ya cire karshen. Wannan Gaskiya ne, kamar yadda mafi regressive excise iri-iri na kai tsaye ba haraji. Saboda haka, da suka nema a hana m, cewa an, saita talakawan kuma m rates. Duk da haka, shi ne ba duka a iya warware, kamar yadda amfani a lokaci guda da manufa na proportionality da manufa na betting iyaka da ba zai yiwu. Gaskiyar ita ce, da wannan dabarar, wadannan rates suna ta atomatik farke.