{"id":6735,"date":"2013-09-09T12:57:24","date_gmt":"2013-09-09T12:57:24","guid":{"rendered":""},"modified":"2022-05-05T14:07:37","modified_gmt":"2022-05-05T14:07:37","slug":"demi-ekonomik-ne-sektorit-e-tatim-taksave-ne-vitet-2008-2012","status":"publish","type":"post","link":"https:\/\/ndiqparate.al\/?p=6735","title":{"rendered":"D\u00ebmi ekonomik n\u00eb sektorit e tatim-taksave n\u00eb vitet 2008-2012"},"content":{"rendered":"<div align=\"justify\">D\u00ebmi ekonomik dhe financiar i evidentuar nga Kontrolli i Lart\u00eb i Shtetit (KLSH) klasifikohet n\u00eb dhjet\u00eb fusha dhe sektor\u00eb kryesor, ku tatim-taksat p\u00ebrb\u00ebjn\u00eb nj\u00eb nga z\u00ebrat m\u00eb t\u00eb r\u00ebnd\u00ebsish\u00ebm edhe p\u00ebr shkak t\u00eb ndjeshm\u00ebris\u00eb s\u00eb lart\u00eb t\u00eb publikut. Ai merr form\u00ebn e parregullsive dhe shkeljeve t\u00eb legjislacionit tatimor n\u00eb fuqi, t\u00eb cilat p\u00ebrgjith\u00ebsisht shoq\u00ebrohen me evazion fiskal dhe efekte negative n\u00eb grumbullimin e t\u00eb ardhurave tatimore, t\u00eb cilat jan\u00eb z\u00ebri kryesor n\u00eb t\u00eb Ardhurat e Buxhetit t\u00eb Shtetit. Identifikimi i tyre b\u00ebhet nga departamenti i Kontrollit t\u00eb t\u00eb Ardhurave t\u00eb Buxhetit t\u00eb Shtetit, por nuk p\u00ebrjashtohen rastet kur ato evidentohen edhe nga puna e departamenteve t\u00eb tjera t\u00eb KLSH.<p><\/p>\n<p>Open Data Albania ka marr\u00eb n\u00eb shqyrtim ecurin\u00eb e k\u00ebtij indikatori t\u00eb raportuar nga KLSH p\u00ebr vitet 2008-2012. <\/p>\n<p>  <script type=\"text\/javascript\" src=\"http:\/\/ajax.googleapis.com\/ajax\/static\/modules\/gviz\/1.0\/chart.js\">{\"dataSourceUrl\":\"\/\/docs.google.com\/spreadsheet\/tq?key=0Agylwmr5tEbVdFkwLTd2Rno5d1dSUnhXWWlTZHFNR3c&transpose=0&headers=1&range=B5%3AC10&gid=0&pub=1\",\"options\":{\"titleTextStyle\":{\"bold\":true,\"color\":\"#000\",\"fontSize\":16},\"vAxes\":[{\"titleTextStyle\":{\"bold\":true,\"color\":\"#222\",\"italic\":true,\"fontSize\":12},\"title\":\"Vlera\",\"useFormatFromData\":true,\"minValue\":null,\"viewWindow\":{\"min\":null,\"max\":null},\"maxValue\":null},{\"useFormatFromData\":true,\"minValue\":null,\"viewWindow\":{\"min\":null,\"max\":null},\"maxValue\":null}],\"title\":\"Demi ne sektorin e Tatim-taksave (ne leke)\",\"booleanRole\":\"certainty\",\"height\":371,\"animation\":{\"duration\":500},\"legend\":\"right\",\"width\":630,\"hAxis\":{\"titleTextStyle\":{\"bold\":true,\"color\":\"#222\",\"italic\":true,\"fontSize\":12},\"title\":\"Viti\",\"useFormatFromData\":true,\"minValue\":null,\"viewWindowMode\":null,\"viewWindow\":null,\"maxValue\":null},\"tooltip\":{},\"isStacked\":false},\"state\":{},\"view\":{},\"isDefaultVisualization\":true,\"chartType\":\"ColumnChart\",\"chartName\":\"Chart 1\"}<br \/>\n  <\/script><br><sup>Burimi : Kontrolli Lart\u00eb i Shtetit<br>P\u00ebrpunimi dhe komentet: ODA<\/sup><\/p>\n<p>Sikurse mund t\u00eb vihet re edhe nga grafiku, d\u00ebmi ekonomik i evidentuar n\u00eb sektorin e tatim-taksave ka qen\u00eb n\u00eb rritje n\u00eb vitet 2008-2009 dhe m\u00eb pas \u00ebsht\u00eb karakterizuar nga nj\u00eb r\u00ebnie drastike, p\u00ebr t\u00eb arritur vler\u00ebn minimale n\u00eb vitin 2012, me rreth 38 milion\u00eb lek\u00eb t\u00eb evidentuara kundrejt 2.5 miliard\u00eb lek\u00ebve n\u00eb 2009-n. N\u00eb vitin 2008, d\u00ebmi n\u00eb k\u00ebt\u00eb sektor ishte rreth 1.88 miliard\u00eb lek\u00eb dhe nj\u00eb vit m\u00eb pas ai u rrit me 34% p\u00ebr t\u00eb arritur pik\u00ebn m\u00eb t\u00eb lart\u00eb p\u00ebr periudh\u00ebn e marr\u00eb n\u00eb shyrtim. <\/p>\n<p>Fushat kryesore q\u00eb shkaktonin nj\u00eb nivel t\u00eb lart\u00eb t\u00eb k\u00ebtij d\u00ebmi ishin detyrimet tatimore p\u00ebr tatim-fitimin dhe penalitetet si dhe detyrimet tatimore p\u00ebr TVSH-n\u00eb dhe penalitetet p\u00ebrkat\u00ebse. K\u00ebshtu, n\u00eb vitin 2008 d\u00ebmi i ardhur nga detyrimet tatimore ishte rreth 1 miliard\u00eb lek\u00eb, apo rreth 52% e d\u00ebmit total n\u00eb tatim-taksa, i shkaktuar kryesisht nga deg\u00ebt tatimore n\u00eb Tiran\u00eb (rreth 630 milion\u00eb lek\u00eb), Vlor\u00eb (598 milion\u00eb lek\u00eb) dhe Sarand\u00eb (148 milion\u00eb lek\u00eb). N\u00eb vitin 2009, d\u00ebmi m\u00eb i madh i rezultuar nga kontrollet e kryera i p\u00ebrkiste Agjensive Rajonale t\u00eb Sh\u00ebrbimit Tatimor n\u00eb Durr\u00ebs (rreth 800 milion\u00eb lek\u00eb), Korc\u00eb (587 milion\u00eb lek\u00eb), Fier (338 milon\u00eb lek\u00eb) dhe Lushnje (213 milion\u00eb lek\u00eb). <\/p>\n<p>Pas 2009-t\u00ebs, situata e raportuar mbi d\u00ebmin ekonomik n\u00eb sektorin e tatim-taksave ndryshoi. N\u00eb baz\u00eb t\u00eb ligjit t\u00eb ri 9920 \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, neni 25, 63, audituesit e KLSH-s\u00eb&nbsp; nuk mund t\u00eb kontrollonin shqyrtimin e dosjeve t\u00eb trajtuara nga inspektor\u00ebt tatimor\u00eb p\u00ebr shkak t\u00eb s\u00eb drejt\u00ebs q\u00eb g\u00ebzojn\u00eb n\u00ebpun\u00ebsit dhe punonj\u00ebsit e administrat\u00ebs tatimore, q\u00ebndrore dhe vendore p\u00ebr t\u00eb ruajtur koefidencialitetin e t\u00eb dh\u00ebnave tatimore dhe financiare t\u00eb tatimpaguesit, q\u00eb i kan\u00eb siguruar gjat\u00eb kryerjes s\u00eb detyr\u00ebs. <\/p>\n<p>Kjo do t\u00eb thot\u00eb se pas vitit 2010 nuk mund t\u00eb flitet p\u00ebr nj\u00eb r\u00ebnie n\u00eb d\u00ebmin e sektorit t\u00eb tatim-taksave ndaj Buxhetit t\u00eb Shtetit, rritje t\u00eb p\u00ebrgjegjshm\u00ebris\u00eb n\u00eb administrimin e t\u00eb ardhurave apo r\u00ebnie t\u00eb evazionit fiskal, por p\u00ebr nj\u00eb sektor i cili nuk mund t\u00eb kontrollohet si m\u00eb par\u00eb, apo akoma m\u00eb tej, p\u00ebr nj\u00eb sektor q\u00eb q\u00ebndron jasht\u00eb sistemit t\u00eb kontrollit. <\/p>\n<p>Ky fakt e d\u00ebmton dy her\u00eb Buxhetin e Shtetit, s\u00eb pari, sepse d\u00ebmi nuk mund t\u00eb p\u00ebrllogaritet dhe p\u00ebrgjegj\u00ebsit nuk mund t\u00eb evidentohen dhe s\u00eb dyti, d\u00ebmi nuk mund t\u00eb zhd\u00ebmtohet. Kjo \u00ebsht\u00eb nj\u00eb nd\u00ebr arsyet kryesore q\u00eb shpjegon trendin n\u00eb r\u00ebnie t\u00eb d\u00ebmit n\u00eb sektorin e tatim-taksave n\u00eb dy vitet e fundit 2011, 2012, gjat\u00eb t\u00eb cilit KLSH mund t\u00eb kontrolloj\u00eb vet\u00ebm zbatimin n\u00eb parim t\u00eb ligjit, rregulloreve dhe udh\u00ebzimeve n\u00eb fuqi. Megjithat\u00eb, nuk duhet anashkaluar edhe efekti pozitiv q\u00eb mund t\u00eb ket\u00eb pasur rritja potenciale e cil\u00ebsis\u00eb s\u00eb pun\u00ebs s\u00eb administrat\u00ebs tatimore. <\/p>\n<p>Grafiku n\u00eb vijim jep pesh\u00ebn q\u00eb ka z\u00ebn\u00eb ky sektor n\u00eb d\u00ebmin total t\u00eb raportuar nd\u00ebr vite, si dhe n\u00eb raport me Shpenzimet Totale t\u00eb Buxhetit t\u00eb Shtetit p\u00ebr secilin vit dhe PBB-n\u00eb. <br><sup><br><\/sup><br>\n  <script type=\"text\/javascript\" src=\"http:\/\/ajax.googleapis.com\/ajax\/static\/modules\/gviz\/1.0\/chart.js\">{\"dataSourceUrl\":\"\/\/docs.google.com\/spreadsheet\/tq?key=0Agylwmr5tEbVdFkwLTd2Rno5d1dSUnhXWWlTZHFNR3c&transpose=0&headers=1&range=B30%3AE35&gid=0&pub=1\",\"options\":{\"titleTextStyle\":{\"bold\":true,\"color\":\"#000\",\"fontSize\":16},\"series\":{\"0\":{\"targetAxisIndex\":1}},\"curveType\":\"\",\"animation\":{\"duration\":500},\"width\":630,\"lineWidth\":2,\"hAxis\":{\"useFormatFromData\":true,\"minValue\":null,\"viewWindowMode\":null,\"viewWindow\":null,\"maxValue\":null},\"vAxes\":[{\"title\":null,\"useFormatFromData\":true,\"minValue\":null,\"viewWindow\":{\"min\":null,\"max\":null},\"maxValue\":null},{\"useFormatFromData\":true,\"minValue\":null,\"viewWindow\":{\"min\":null,\"max\":null},\"maxValue\":null}],\"booleanRole\":\"certainty\",\"title\":\"\",\"height\":371,\"legend\":\"bottom\",\"tooltip\":{}},\"state\":{},\"view\":{},\"isDefaultVisualization\":true,\"chartType\":\"LineChart\",\"chartName\":\"Chart 2\"}<br \/>\n  <\/script><sup><br>Burimi : Kontrolli i Lart\u00eb i Shtetit, Ministria e Financave, K\u00ebshilli i Ministrave<br>P\u00ebrpunimi dhe komentet: ODA<\/sup><\/p>\n<p>Sic mund t\u00eb vihet re, me kalimin e viteve, pesha q\u00eb ka z\u00ebn\u00eb d\u00ebmi ekonomik n\u00eb sektorin e tatim-taksave ndaj d\u00ebmit total ka ardhur n\u00eb r\u00ebnie, p\u00ebr t\u00eb kaluar nga 46.8% n\u00eb vitin 2008, n\u00eb 34.7% n\u00eb 2009-n e p\u00ebr t\u00eb arritur n\u00eb 0.7% dhe 0.28% p\u00ebrkat\u00ebsisht n\u00eb vitet 2011 dhe 2012. <\/p>\n<ol>\n<li><sup>T\u00eb dh\u00ebnat mbi d\u00ebmin ekonomik p\u00ebr vitet 2008-2012 jan\u00eb marr\u00eb nga Raporti Vjetor i KLSH p\u00ebr secilin vit p\u00ebrkat\u00ebs.&nbsp; <\/sup><\/li>\n<li><sup>T\u00eb dh\u00ebnat p\u00ebr Shpenzimet Totale t\u00eb Buxhetit t\u00eb Shtetit jan\u00eb marr\u00eb n\u00eb Buletinin Fiskal p\u00ebr 4 \u2013mujorin e fundit p\u00ebr secilin vit. T\u00eb dh\u00ebnat e PBB-s\u00eb i referohen VKM nr. 1, dat\u00eb 23\/1\/2013 \u201cP\u00ebr miratimin e kuadrit makroekonomik dhe fiskal p\u00ebr periudh\u00ebn 2014-2016\u201d.<\/sup><\/li>\n<\/ol>\n<\/div>\n\n\n<b>Kontribuoi: Blerta Zilja<\/b>\n","protected":false},"excerpt":{"rendered":"<p>D\u00ebmi ekonomik dhe financiar i evidentuar nga Kontrolli i Lart\u00eb i Shtetit (KLSH) klasifikohet n\u00eb dhjet\u00eb fusha dhe sektor\u00eb kryesor, ku tatim-taksat p\u00ebrb\u00ebjn\u00eb nj\u00eb nga z\u00ebrat m\u00eb t\u00eb r\u00ebnd\u00ebsish\u00ebm edhe p\u00ebr shkak t\u00eb ndjeshm\u00ebris\u00eb s\u00eb lart\u00eb t\u00eb publikut. Ai merr form\u00ebn e parregullsive dhe shkeljeve t\u00eb legjislacionit tatimor n\u00eb fuqi, t\u00eb cilat p\u00ebrgjith\u00ebsisht shoq\u00ebrohen me evazion fiskal dhe efekte negative n\u00eb grumbullimin e t\u00eb ardhurave&hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false},"categories":[39],"tags":[],"jetpack_featured_media_url":"","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":22908,"url":"https:\/\/ndiqparate.al\/?p=22908","url_meta":{"origin":6735,"position":0},"title":"Ndryshime n\u00eb t\u00eb Ardhurat Buxhetore 2024, Akt Normativ Nr. 3 dat\u00eb 28.08.2024","date":"September 10, 2024","format":false,"excerpt":"Open Data Albania po analizon ndryshimet n\u00eb t\u00eb ardhurat buxhetore p\u00ebr vitin 2024, me Akt Normativ Nr. 3 dat\u00eb 28.08.2024. 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