Haraji hanyar

A ra'ayi na haraji da kuma kudade ne don tabbatar da cewa su ne masu babban kafofin samuwar jihar taskokin kudi - kudaden shiga. Wannan shi ne dalilin da ya sa haraji an kai tsaye alaka da ayyukan duk jihar da kuma dogara a kan matakin da ta ci gaba, a kuma wani tarihi mataki. Tare da su taimako, yana yiwuwa ya janye wani bangare na kasa samun kudin shiga da kuma sanya shi ga jihar bukatun.

A tsarin na haraji da kuma kudade na zamani al'umma shi ne mafi muhimmanci kayyadewa na kasa da tattalin arziki, wadda tabbatar da zaman lafiyar na kudi rayuwa da kuma aiki na bashi makaman a kan wani kasa sikelin. Rubuce-rubuce a cikin tsarin kula da kungiyar na haraji tsarin na kasar kayyade mataki na yadda ya dace da aiki da dukan tattalin arzikin.

Babban ka'idojin kungiyar haraji na kasuwanci abokai da jama'a ne da ka'idodin da tattalin arziki, saukaka, ãdalci, raba da matakan da kasafin kudin, tabbatas da aikace-aikace na kimiyya m a kayyade darajar haraji.

A yi, wadannan ka'idoji suna saka a cikin yi ta cikin hanyoyin da haraji. A karkashin hanyoyi don fahimtar hanyoyin da gina haraji rates dangane da haraji tushe. A cewar wannan qa'idar akwai huɗu da babban hanyoyin da haraji: wani gwargwado, daidai, m, regressive.

haraji da hanyoyin taka muhimmiyar rawa saboda su daidai zabi ya dogara a kan daidai rarraba da haraji nauyi a kan dukkan batutuwa tattalin arziki da kuma 'yan ƙasa. Daga wannan shi ya dogara da adadin kudaden shiga da kuma nauyi ne a kan mutum biyan haraji dangane da kudi damar.

Daidai haraji tabbatar wani ajali adadin haraji cewa an levied a kan masu biyan haraji. A haraji kudi amfani a cikin m adadin, wanda shi ne daidai ga dukkan masu ruwa da tsaki da kuma ba ya dogara ne a kan haraji tushe.

Irin wannan hanyoyin da haraji ne mafi m da kuma sauki. A daya hannun, sun kasance sũ ne mafi m, musamman a cikin gaggawa ko wucin gadi haraji hõre Baya ga m. Ga misali, da zabe haraji, wanda aka biya a karkashin Peter I. Wannan hanya ba la'akari da kudi matsayi da kuma samun kudin shiga payers, don haka matalauta ɗaukar nauyin biyan haraji a fi girma size. Yau wannan hanya ne dauke tattalin arziki wanda ya kasa aiki a matsayin shi ba ya sadu da bukatun na manufa na ãdalci.

Gwargwado haraji ga mutum biyan haraji buga ajali rates a wasu percentages da kasarun adadi, wanda ba zai canja haraji tushe. Wadannan hanyoyin bukatar haraji haraji karuwa daidai da kara haraji tushe. A wannan yanayin, cikakken dauka la'akari da ka'ida da ãdalci. Yau, mafi yawan haraji a Rasha Federation su ne bisa gwargwado Hanyar.

Progressive haraji daukan la'akari da ci gaban da haraji tushe a cikin lissafi na haraji biya. A wannan yanayin, rabon na haraji kai tsaye proportionally nasaba da haraji tushe (tare da tattalin arziki da kashi ne mafi girma fiye da tushe). A zabi na wannan tsara haraji dogara ne a kan manufar da ake kira ikon albashi - samun kudin shiga da aka yi amfani a kansa hankali. Shi ne daidai da bambanci tsakanin tara kudin shiga da kuma waɗanda suke ciyar da su sadu da m (asali) bukatun. Tare da karuwa a total kudaden shiga da kuma ya karu da yawan ikon albashi. Tare da gwargwado tsara haraji (inda haraji tushe ne daidai da jimlar kudin shiga) kasa m biyan haraji sami kansu a cikin wani tsanani hasara, saboda da rabo daga free samun kudin shiga da suka samu shi ne kasa da kyau-kashe masu biyan haraji, yayin da rabo daga haraji da suke biya, bi da bi - mafi girma. A m haraji a wannan yanayin, na tabbatar da yarda da ka'idodin da adalci da daidaito.

haraji da hanyoyin hada da wani - a Hanyar regressive haraji. Wannan hanya ne mai raba yankin daga duk data kasance. Irin wannan haraji ne a matsayin wani nau'i ne na ci gaba, amma tare da korau coefficients ci gaban. Tare da wannan Hanyar levying da haraji kudi an rage da wani gwargwado karuwa a cikin haraji tushe. Wannan hanya a cikin zamani tattalin arzikin yana da wuya samu a cikin m form. A Rasha, wannan hanya da ake amfani da su kafa wata zaman uniform haraji.