{"id":7440,"date":"2015-10-19T22:21:49","date_gmt":"2015-10-19T22:21:49","guid":{"rendered":""},"modified":"2015-10-19T22:21:49","modified_gmt":"2015-10-19T22:21:49","slug":"dritehijet-e-pakos-se-re-fiskale","status":"publish","type":"post","link":"https:\/\/ndiqparate.al\/?p=7440","title":{"rendered":"Drit\u00ebhijet e Pakos s\u00eb re Fiskale"},"content":{"rendered":"<div style=\"text-align: justify;\">Ndryshimet e qeveris\u00eb n\u00eb taksa e tatime pritet t\u00eb japin rezultate t\u00eb drejtp\u00ebrdrejta dhe efekte an\u00ebsore, t\u00eb cilat do t\u00eb duhet koh\u00eb t\u00eb vler\u00ebsohen.\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">Pakoja e re fiskale q\u00eb hyri n\u00eb fuqi n\u00eb 1 shtator t\u00eb k\u00ebtij viti, solli nj\u00eb s\u00ebr\u00eb ndryshimesh n\u00eb taksa, t\u00eb cilave u n\u00ebnshtrohen t\u00eb gjitha subjektet tatimpaguese. Ndryshimi m\u00eb i njohur \u00ebsht\u00eb ai i p\u00ebrshkall\u00ebzimit t\u00eb TVSh-s\u00eb n\u00eb dy nivele, n\u00eb 8% dhe 18%.\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">N\u00eb thelb, k\u00ebto ndryshime bazohen mbi vler\u00ebsime t\u00eb cilat synojn\u00eb t\u00eb sjellin efekte t\u00eb caktuara n\u00eb jet\u00ebn ekonomike dhe sociale t\u00eb Kosov\u00ebs. K\u00ebto njihen si politika fiskale.\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">Politikat fiskale mb\u00ebshteten n\u00eb p\u00ebrdorimin e tatimeve dhe shpenzimeve qeveritare si mjete n\u00eb pajtim me objektivat e ekonomis\u00eb. Nga to u prodhua pakoja e re fiskale.\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">M\u00eb 30 Mars 2015, Fondi Monetar Nd\u00ebrkomb\u00ebtar (FMN) me deklarat\u00eb p\u00ebrmbyll\u00ebse t\u00eb misionit i sugjeroi qeveris\u00eb s\u00eb Kosov\u00ebs masa shtes\u00eb si dhe reform\u00eb n\u00eb TVSh p\u00ebr rritjen e t\u00eb hyrave.\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">Banka Bot\u00ebrore n\u00eb korrik 2015 publikoi raportet \u201cRishikimi i financave publike t\u00eb Kosov\u00eb: Politikat fiskale p\u00ebr nj\u00eb shtet t\u00eb ri\u201d dhe \u201cPolitikat tatimore dhe boshll\u00ebku tatimor n\u00eb Kosov\u00eb\u201d. Sipas BB-s\u00eb, Kosova \u00ebsht\u00eb vendi i dyt\u00eb m\u00eb i varf\u00ebr n\u00eb Evrop\u00eb.\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">Rreth 70 p\u00ebr qind jan\u00eb t\u00eb hyrat q\u00eb vijn\u00eb nga kufiri dhe BB-ja identifikon si rrezik r\u00ebnien e k\u00ebtyre t\u00eb hyrave me n\u00ebnshkrimin e Marr\u00ebveshjes s\u00eb Stabilizim-Asociimit p\u00ebr shkak se importet nuk kan\u00eb dogan\u00eb dhe se k\u00ebto t\u00eb hyra duhet t\u00eb kompensohen me t\u00eb hyra vendore .\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">N\u00eb muajin korrik t\u00eb k\u00ebtij viti erdhi n\u00eb jet\u00eb nj\u00eb pako e re fiskale ku materie e k\u00ebsaj pakoje ishte Ligji p\u00ebrTatimin n\u00eb t\u00eb Ardhurat Personale, Ligji p\u00ebr Tatimin n\u00eb t\u00eb Ardhurat e Korporatave si dhe Ligji p\u00ebr Tatimin mbi Vler\u00ebn e Shtuar dhe zbatimi i saj filloi n\u00eb muajin shtator.\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">Fokusi kryesor n\u00eb pritje t\u00eb k\u00ebsaj pakoje ishte Ligji p\u00ebr Tatimin mbi Vler\u00ebn e Shtuar, ku pjes\u00eb p\u00ebrb\u00ebrse t\u00eb k\u00ebtij ligji ishin pragu prej 30,000 euro p\u00ebr t\u2019u regjistruar n\u00eb TVSh, norma standarde 18 p\u00ebr qind si dhe norma e reduktuar 8 p\u00ebr qind, lirimi nga TVSh-ja n\u00eb importimin e l\u00ebnd\u00ebs s\u00eb par\u00eb, linjat e prodhimit, pajisjet e teknologjis\u00eb s\u00eb informacionit.\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">Kosova m\u00eb par\u00eb kishte nj\u00eb norm\u00eb standarde t\u00eb TVSh-s\u00eb 16 p\u00ebr qind. Sipas nj\u00eb studimi t\u00eb <span style=\"color: rgb(0, 0, 255);\">Open Data Albania (ODA)<\/span>, Kosova n\u00eb raport me vendet e rajonit kishte norm\u00ebn standarde m\u00eb t\u00eb ul\u00ebt 16 p\u00ebr qind, me dallim p\u00ebr 1 p\u00ebr qind nga Bosnja dhe Hercegovina, e cila ka norm\u00ebn standarde 17 p\u00ebr qind.\n<\/div>\n<div style=\"text-align: justify;\">Kroacia prin p\u00ebr nga shkalla standarde e TVSh-s\u00eb me 25 p\u00ebr qind. Me ligjin e ri p\u00ebr TVSH-n\u00eb Kosova del para Bosnjes dhe Hercegovin\u00ebs prap\u00eb me nj\u00eb dallim p\u00ebr 1 p\u00ebr qind.\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">Sipas Institutit GAP, numri i bizneseve q\u00eb kan\u00eb paguar TVSH-n\u00eb n\u00eb vitin 2014 \u00ebsht\u00eb 14,560, p\u00ebrderisa me uljen e pragut t\u00eb TVSh-s\u00eb n\u00eb 30,000, do t\u00eb rris\u00eb numrin p\u00ebr 1,800 biznese m\u00eb shum\u00eb.\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">N\u00eb an\u00ebn tjet\u00ebr, BB-ja n\u00eb baz\u00eb t\u00eb nj\u00eb ankete, v\u00ebren se mbi gjysma e t\u00eb anketuarve thon\u00eb se s\u00eb paku disa nga konkurent\u00ebt e tyre n\u00ebndeklarojn\u00eb para admininistrat\u00ebs tatimore t\u00eb hyrat e tyre p\u00ebr t\u00eb shmangur pages\u00ebn e TVSh-s\u00eb.\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">Bazuar n\u00eb k\u00ebto t\u00eb dh\u00ebna, ulja e pragut t\u00eb TVSh-s\u00eb n\u00eb 30 mij\u00eb euro pasqyron dy an\u00eb t\u00eb medaljes. N\u00eb nj\u00ebr\u00ebn an\u00eb do t\u00eb tentohet t\u00eb rritet numri i bizneseve q\u00eb do t\u00eb deklarojn\u00eb dhe paguajn\u00eb TVSh-n\u00eb, n\u00eb an\u00ebn tjet\u00ebr vija e demarkacionit t\u00eb TVSh-s\u00eb do t\u00eb rrezikoj\u00eb t\u00eb l\u00eb jasht\u00eb ato t\u00eb ardhura q\u00eb bizneset kan\u00eb deklaruar deri n\u00eb kufirin prej 50 mij\u00eb eurove.\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">Me uljen n\u00eb 30 mij\u00eb euro t\u00eb kufirit, bizneset ka gjasa t\u00eb mundohen t\u00eb n\u00ebndeklarojn\u00eb t\u00eb ardhurat e tyre n\u00eb m\u00ebnyr\u00eb q\u00eb t\u2019i ikin pages\u00ebs s\u00eb TVSH-s\u00eb q\u00eb do t\u00eb ket\u00eb efekt n\u00eb r\u00ebnien e pagesave t\u00eb tremujor\u00ebve nga k\u00ebto biznese.\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">Norma e reduktuar e TVSh-s\u00eb 8 p\u00ebr qind duhet t\u00eb ket\u00eb ndikim pozitiv n\u00eb uljen p\u00ebr artikujt esencial\u00eb, n\u00ebse kalkulohet sakt\u00eb \u00e7mimi i artikullit, gjithashtu edhe lirimet p\u00ebr l\u00ebnd\u00ebn e par\u00eb, linj\u00ebn e prodhimit.\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">Kjo norm\u00eb do t\u00eb ket\u00eb ndikim pozitiv p\u00ebr prodhuesit vendor\u00eb. P\u00ebrderisa rritja e norm\u00ebs standarde t\u00eb TVSh-s\u00eb n\u00eb 18 p\u00ebr qind do t\u00eb jap\u00eb kund\u00ebr efektin e vet q\u00eb do t\u00eb zbeh\u00eb leht\u00ebsirat fiskale.\n<\/div>\n<div style=\"text-align: justify;\">Se cilat jan\u00eb efektet e pakos s\u00eb re fiskale priten t\u00eb shihet me publikimin re raportin t\u00eb indeksit t\u00eb \u00e7mimeve nga Agjencia e Statistikave t\u00eb Kosov\u00ebs-ASK, si dritare e par\u00eb e shtetit.\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ndryshimet e qeveris\u00eb n\u00eb taksa e tatime pritet t\u00eb japin rezultate t\u00eb drejtp\u00ebrdrejta dhe efekte an\u00ebsore, t\u00eb cilat do t\u00eb duhet koh\u00eb t\u00eb vler\u00ebsohen. Pakoja e re fiskale q\u00eb hyri n\u00eb fuqi n\u00eb 1 shtator t\u00eb k\u00ebtij viti, solli nj\u00eb s\u00ebr\u00eb ndryshimesh n\u00eb taksa, t\u00eb cilave u n\u00ebnshtrohen t\u00eb gjitha subjektet tatimpaguese. Ndryshimi m\u00eb i njohur \u00ebsht\u00eb ai i p\u00ebrshkall\u00ebzimit t\u00eb TVSh-s\u00eb n\u00eb dy nivele,&hellip; <\/p>\n","protected":false},"author":18,"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":[41],"tags":[],"jetpack_featured_media_url":"","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":24844,"url":"https:\/\/ndiqparate.al\/?p=24844","url_meta":{"origin":7440,"position":0},"title":"P\u00ebrtej retorik\u00ebs: \u00c7far\u00eb tregojn\u00eb t\u00eb dh\u00ebnat p\u00ebr PPP-t\u00eb n\u00eb Shqip\u00ebri?","date":"October 10, 2025","format":false,"excerpt":"Partneritetet Publike-Private kan\u00eb hyr\u00eb n\u00eb fjalorin e politikave publike n\u00eb Shqip\u00ebri si nj\u00eb zgjidhje p\u00ebr t\u00eb p\u00ebrshpejtuar investimet infrastrukturore pa rritur menj\u00ebher\u00eb borxhin shtet\u00ebror. 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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":[]}],"jetpack_shortlink":"https:\/\/wp.me\/pcJP0S-1W0","_links":{"self":[{"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/posts\/7440"}],"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"}],"author":[{"embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7440"}],"version-history":[{"count":0,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/posts\/7440\/revisions"}],"wp:attachment":[{"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}