{"id":6863,"date":"2014-01-13T10:57:08","date_gmt":"2014-01-13T10:57:08","guid":{"rendered":""},"modified":"2014-01-13T10:57:08","modified_gmt":"2014-01-13T10:57:08","slug":"open-data-albania-ja-struktura-e-tatimit-mbi-te-ardhurat-personale","status":"publish","type":"post","link":"https:\/\/ndiqparate.al\/?p=6863","title":{"rendered":"\u201cOpen Data Albania\u201d: Ja struktura e tatimit mbi t\u00eb ardhurat personale"},"content":{"rendered":"<div style=\"text-align: justify;\"><span style=\"font-size: 9pt;\">T\u00eb ardhurat q\u00eb vijn\u00eb nga tatimi mbi pagat z\u00ebn\u00eb pesh\u00ebn kryesore, n\u00eb rreth 60%, sa i takon struktur\u00ebs s\u00eb vlerave t\u00eb tatimit t\u00eb t\u00eb ardhurave personale (TAP). Ka qen\u00eb ky rezultat i nj\u00eb hulumtimi q\u00eb \u201c<span style=\"color: rgb(0, 0, 255);\"><b>Open Data Albania<\/b><\/span>\u201d ka zhvilluar mbi struktur\u00ebn e vlerave t\u00eb tatimit t\u00eb t\u00eb ardhurave personale.&nbsp;<\/span>\n<\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 9pt;\"><br \/><\/span>\n<\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 9pt;\">Sipas&nbsp;<\/span><b style=\"color: rgb(0, 0, 255);\">Open Data Albania<\/b><span style=\"font-size: 9pt;\">\u201d, fillimisht t\u00eb ardhurat personale q\u00eb tatohen mund t\u00eb kategorizohen n\u00eb n\u00ebngrupe si vijon: TAP mbi t\u00eb ardhurat nga Paga n\u00eb sektor publik dhe sektor privat; TAP nga Interesat Bankare; TAP nga Dividend\u00ebt; TAP nga shitja e pasurive t\u00eb paluajtshme dhe TAP p\u00ebr burime t\u00eb tjera t\u00eb ardhurash. &nbsp; Sipas analiz\u00ebs rezulton se n\u00eb vitin 2009 \u2013 2010 t\u00eb ardhurat q\u00eb vijn\u00eb nga tatimi mbi pagat e sektorit publik kan\u00eb vler\u00eb dhe pesh\u00eb m\u00eb t\u00eb madhe se t\u00eb ardhurat q\u00eb vijn\u00eb nga tatimi mbi pagat e sektorit privat.<\/span>\n<\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 9pt;\"><br \/><\/span>\n<\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 9pt;\">Vet\u00ebm n\u00eb vitin 2011 tatimi mbi pagat e sektorit publik ka m\u00eb shum\u00eb pesh\u00eb se tatimi i pagave t\u00eb sektorit publik. N\u00eb vitin 2012, TAP nga pagat e sektorit publik sh\u00ebnonte 33% t\u00eb totalit t\u00eb TAP. Tatimi i t\u00eb ardhurave personale mbi Interesa Bankare \u00ebsht\u00eb rritur n\u00eb vitet 2010 \u2013 2012 duke sh\u00ebnuar pesh\u00ebn 12.5% t\u00eb totalit. &nbsp;&nbsp;<\/span>\n<\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 9pt;\"><br \/><\/span>\n<\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 9pt;\">N<\/span><span style=\"font-size: 9pt;\">d\u00ebrsa, TAP nga Dividend\u00ebt n\u00eb viti 2012 z\u00eb vet\u00ebm 5.4 % t\u00eb totalit t\u00eb TAP. Sipas hulumtimit, vihet re se r\u00ebnie t\u00eb theksuar ka p\u00ebsuar edhe TAP mbi t\u00eb ardhura nga shitja e pasurive t\u00eb patundshme e kjo si pasoj\u00eb e tkurrjes s\u00eb tregut sikurse edhe e procesit t\u00eb rivler\u00ebsimit t\u00eb pasurive t\u00eb patundshme.&nbsp;<\/span><b style=\"color: rgb(0, 0, 255);\">Open Data Albania<\/b><span style=\"font-size: 9pt;\">&nbsp;p\u00ebrmend se \u201cAdministrata Tatimore rendit si t\u00eb ardhura t\u00eb tjera t\u00eb paspecifikuara nj\u00eb pjes\u00eb t\u00eb mir\u00eb t\u00eb t\u00eb ardhurave q\u00eb i n\u00ebnshtrohen tatimit personal. K\u00ebshtu, rreth 15,62 % e totalit t\u00eb TAP nuk kategorizohet se nga \u00e7far\u00eb burimi t\u00eb ardhurash vjen\u201d. &nbsp;<\/span>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>T\u00eb ardhurat q\u00eb vijn\u00eb nga tatimi mbi pagat z\u00ebn\u00eb pesh\u00ebn kryesore, n\u00eb rreth 60%, sa i takon struktur\u00ebs s\u00eb vlerave t\u00eb tatimit t\u00eb t\u00eb ardhurave personale (TAP). Ka qen\u00eb ky rezultat i nj\u00eb hulumtimi q\u00eb \u201cOpen Data Albania\u201d ka zhvilluar mbi struktur\u00ebn e vlerave t\u00eb tatimit t\u00eb t\u00eb ardhurave personale.&nbsp; Sipas&nbsp;Open Data Albania\u201d, fillimisht t\u00eb ardhurat personale q\u00eb tatohen mund t\u00eb kategorizohen n\u00eb n\u00ebngrupe si&hellip; <\/p>\n","protected":false},"author":0,"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":[],"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":6863,"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. Ky \u00ebsht\u00eb ndryshimi i dyt\u00eb i buxhetit t\u00eb planifikuar me Ligj Nr. 97\/2023. Ndryshimi i par\u00eb planifikimeve buxhetore u miratua n\u00eb shkurt me Akt Normativ Nr. 1\/2024 (shih artikullin p\u00ebr\u2026","rel":"","context":"In &quot;Artikuj&quot;","img":{"alt_text":"","src":"https:\/\/i1.wp.com\/ndiqparate.al\/wp-content\/uploads\/2024\/11\/Data.Al_-Ndryshime-ne-Zerat-e-Kategorise-Tatime-dhe-Dogana-AN-3_2024-vs-AN-1_2024.png?fit=600%2C371&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":23654,"url":"https:\/\/ndiqparate.al\/?p=23654","url_meta":{"origin":6863,"position":1},"title":"Buxhetimi Vendor n\u00eb Bashkin\u00eb Has: Analiz\u00eb e t\u00eb Ardhurave, Shpenzimeve dhe Burimeve t\u00eb Financimit","date":"January 10, 2025","format":false,"excerpt":"Buxhetimi vendor \u00ebsht\u00eb nj\u00eb proces ky\u00e7 p\u00ebr sigurimin e zhvillimit t\u00eb q\u00ebndruesh\u00ebm t\u00eb nj\u00ebsive t\u00eb qeverisjes vendore. Ai mund\u00ebson menaxhimin efektiv t\u00eb burimeve financiare p\u00ebr t\u00eb p\u00ebrmir\u00ebsuar sh\u00ebrbimet dhe infrastruktur\u00ebn publike. Nj\u00eb analiz\u00eb e detajuar e t\u00eb ardhurave dhe shpenzimeve ndihmon n\u00eb planifikimin dhe shp\u00ebrndarjen e drejt\u00eb t\u00eb fondeve. Sipas\u2026","rel":"","context":"In &quot;Artikuj ODA&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2025\/01\/image-14.png?fit=1200%2C461&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":23623,"url":"https:\/\/ndiqparate.al\/?p=23623","url_meta":{"origin":6863,"position":2},"title":"Buxhetimi Vendor n\u00eb Bashkin\u00eb Berat: Analiz\u00eb e t\u00eb Ardhurave, Shpenzimeve dhe Burimeve t\u00eb Financimit","date":"January 10, 2025","format":false,"excerpt":"Buxhetimi vendor \u00ebsht\u00eb nj\u00eb proces ky\u00e7 p\u00ebr sigurimin e zhvillimit t\u00eb q\u00ebndruesh\u00ebm t\u00eb nj\u00ebsive t\u00eb qeverisjes vendore. Ai mund\u00ebson menaxhimin efektiv t\u00eb burimeve financiare p\u00ebr t\u00eb p\u00ebrmir\u00ebsuar sh\u00ebrbimet dhe infrastruktur\u00ebn publike. Nj\u00eb analiz\u00eb e detajuar e t\u00eb ardhurave dhe shpenzimeve ndihmon n\u00eb planifikimin dhe shp\u00ebrndarjen e drejt\u00eb t\u00eb fondeve. Sipas\u2026","rel":"","context":"In &quot;Artikuj ODA&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/ndiqparate.al\/wp-content\/uploads\/2025\/01\/Screenshot-2024-12-21-094125.png?fit=831%2C581&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":25424,"url":"https:\/\/ndiqparate.al\/?p=25424","url_meta":{"origin":6863,"position":3},"title":"AIS i drejtohet Kuvendit me sugjerime p\u00ebr Projektligjin p\u00ebr Financimin e Partive Politike","date":"April 17, 2026","format":false,"excerpt":"Organizata AIS\/Open Data Albania i ka p\u00ebrcjell\u00eb Komisionit p\u00ebr Reform\u00ebn Zgjedhore n\u00eb Kuvendin e Shqip\u00ebris\u00eb sugjerime dhe komente mbi Projektligjin \u201cP\u00ebr Financimin e Partive Politike\u201d, t\u00eb publikuar p\u00ebr konsultim publik m\u00eb 1 prill 2026. N\u00eb shkres\u00ebn e dat\u00ebs 15 prill 2026, AIS vler\u00ebson iniciativ\u00ebn p\u00ebr hartimin e nj\u00eb kuadri t\u00eb\u2026","rel":"","context":"In &quot;ODA njoftime n\u00eb shtyp&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/ndiqparate.al\/wp-content\/uploads\/2026\/07\/imazh-4.png?fit=1200%2C675&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":24652,"url":"https:\/\/ndiqparate.al\/?p=24652","url_meta":{"origin":6863,"position":4},"title":"Detyrimet Financiare t\u00eb Shtetit Shqiptar nga Vendimet e Gjykat\u00ebs s\u00eb t\u00eb Drejtave t\u00eb Njeriut n\u00eb Strasburg 2015 - 2024","date":"October 1, 2025","format":false,"excerpt":"Open Data Albania po analizon detyrimet financiare t\u00eb shtetit shqiptar q\u00eb rrjedhin nga vendimet e Gjykat\u00ebs Evropiane p\u00ebr t\u00eb Drejtat e Njeriut (GJEDNJ) n\u00eb Strasburg, p\u00ebr periudh\u00ebn 2015 - 2024. T\u00eb dh\u00ebnat mbi k\u00ebto vendime jan\u00eb marr\u00eb nga Qendra e Botimeve Zyrtare (QBZ), ku vendimet e GJEDNJ-s\u00eb publikohen n\u00eb baz\u00eb\u2026","rel":"","context":"In &quot;Artikuj ODA&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2025\/10\/Data.Al_-Detyrime-Financiare-te-Shtetit-sipas-Vendimeve-te-Gjykates-se-Strasburgut-2015-2024.png?fit=600%2C371&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":23986,"url":"https:\/\/ndiqparate.al\/?p=23986","url_meta":{"origin":6863,"position":5},"title":"Renditje Institucionet Buxhetore sipas vler\u00ebs Pagesa p\u00ebrmes Thesarit t\u00eb Shtetit viti 2024","date":"April 16, 2025","format":false,"excerpt":"Institucionet Buxhetore kan\u00eb ekzekutuar p\u00ebr vitin 2024 nga Thesari i Shtetit 278 939 transaksione me vler\u00eb totale 620.94 miliard Lek\u00eb. Krahasuar me 2023, ky vit sh\u00ebnon rritje n\u00eb vler\u00eb totale t\u00eb pagesave buxhetore me 45.1 miliard\u00eb lek\u00eb apo 8.12%. Open Data Albania po zbardh list\u00ebn e institucioneve buxhetore q\u00eb kan\u00eb\u2026","rel":"","context":"In &quot;Artikuj&quot;","img":{"alt_text":"","src":"https:\/\/i1.wp.com\/ndiqparate.al\/wp-content\/uploads\/2025\/04\/Data.Al_-Thesar-2024.-Pagesa-te-10-Institucioneve-me-vlere-me-te-larte-Transaksione-Thesari-2024-Strukture-sipas-Perfituesve-kryesor.png?fit=794%2C641&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/pcJP0S-1MH","_links":{"self":[{"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/posts\/6863"}],"collection":[{"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6863"}],"version-history":[{"count":0,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/posts\/6863\/revisions"}],"wp:attachment":[{"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}