Enteekateeka y’Etteeka ey’Obukulembeze mu Buwabuzi

Okusasula gwe musingi ogufuga ab'obuyinza mu kiseera kino, era obuyinza obw'okusolooza omusolo gulina omusingi gwa demokulase. Mu nkola za demokulase, ssemateeka oba amateeka agasookerwako, era ne gawandikiro okusobozesa empalana ey'okusasula emisolo mu kifo kya teyokka mu ofiisi y'eggwanga. Ekiragiro kino, Ekigaba 8 ku Ssettuluba kya United States kiwagira kakiiko akafuzi akayitibwa "kuteekako omusolo, era ne gulina obuyinza bw'okukuŋŋaanya emisolo. Amaka ga gavumenti ga UK galina obuyinza ku by'omusolo mu bya tteeka ebyasasa ebikumi byagwo. Okwawula empaka zino zikakasa nti enkola y'omusolo tegusibwa butereevu naye nga zokka ze ziweebwa kawaawumbi, obugattirwawo. Okugoba emisolooza emisolo ku banna mateeka amatwale, oba okugobeeyambisibwa mu ku nsonga ezigootaawo, nga ebitongole ebinoonyezesebwa mu n'enkola z'omugattinya eyo.[F.][F][1][FS]

Omusingi gwa "" ssekinsi eyateeka mu buwanya emisolo mu buwangwa bw'eggwanga. Okuva ku Magna Carta okutuuka ku nkola ya Amerika ey'okukyusaamu, okuwalirizibwa kw'okusasula emisolo nga kusalibwa abakungu abalonde ku mateeka kwe kisinzidde ku nkola y'amateeka mu nsi yonna. Leero, amakanisanya okwetooloola ensi yonna(paalimenti, ebigo, oba enkuŋŋaana ennene) birina eddembe okutandikawo essente z'omusolo, okulonda emisolo, okulonda ebizisasula. Ekiragiro kino kiwandikiro kisobozesa abawandikiro okusasula emisolo okusasula emisolo era kisobozesa abantu okuteeka obwesige mu nsi yonna.

Wadde nga ssemateeka w'amawanga, ebikwasiddwa mu nsi yonna n'ebibiina ebifuga amateeka agakwata ku by'emisolo. Ng'ekyokulabirako, gavumenti za Bulaaya Union ziteekwa okutegeka amateeka gaazo n'okulagira obulagizi n'endagaano z'eggwanga, naye palamenti z'eggwanga zirina obuvunaanyizibwa obw'okuteekawo amateeka agakwata ku misolo gy'omu maka. Mu ngeri y'emu, amagye mangi gaagala kampuni zikoleebwe ku nteekateeka z'emisolo, nga biraga nti gavumenti z'entebe y'amateeka ga gavumenti zirina obuyinza okuteekawo amateeka agafuga enfuga engeri eyo mu by'enfuna.

Gavumenti Ezaayamba mu Kusasula Emisolo

Okuwagira Etteeka ly’Omusolo

Ekiragiro kino kikyusa enkola y'okukyusa emisolo mu bugenderevu era nga kigiteeka mu kifo eky'enjawulo. Ekiragiro ekiteeso ky'omusolo kisibuka ku bakungu ba ofiisi y'amatabi. Ekiragiro ekigo ekyo kisobozesa obukiiko obuteeka ssente z'omusolo. Olwo kiyita mu bukiiko obuteeka amateeka. Ekiragiro kakiiko akategeereza emisolo. Abawaaweefube mu by'omusolo, okubaamu okutereeza amateeka, era ne kassawo n'obubonero mu bitongole ebirala, era ne kateekamu ebbaago ku b'amasawo, era ne kateekamu ebiwandiiko. Ek'okusasula ekitongole ekyo kikakasa nti amateeka aganene agatalimu gakyungi geetaagisa okutereeza amateeka, naye ne kyongera okugoberawo.

Obukiiko obukola olukalala lw'akakasa bukola kinene nnyo mu kukyusa enkyuuka z'omusolo. Busobola okukyusa empandika ez'amaanyi ezikolebwawo mu kukyusa emisolo. Obutundu obulagira enzijjuvu zisobola okukyusibwamu, okutegeka enzijjuvu ez'ekyango, okuteekamu emirala egimenyese mu kusengeka enjuba oba okukendeeza ebiba binoonyezeddwako. Olw'okuba amateeka agakwata ku misolo gakolebwa mu bya tekitoowulo, ababukiiko, abanyabiina b'eby'eby'enfuna, n'obutasosola mu ndala endala, n'ebitongole ebikola ku by'eby'eby'obugazi birinaakakaaweeyambibwa mu ku by'okulongoosa ebiva mu misolo.

Okussaawo Empiso n’Eby’Omusolo

Ekimu ku biragiro ebisingirayo ddala okusinziirwako ddala ku nkola y'ebirango esinziirwako kwe kusalawo emisolo n'emitindo egigobererwa. Abateereza emisolo basalawo nti emisolo omuntu gye asasula gigenda gikendeera oba nti egobererwa, emisolo egiva ku ssessaawo y'essente ezisookebwawo, era nti embalirira y'emisolo gy'ebintu girina kusinziira ku mbeera y'eby'enfuna ne ku ngeri obukkulembedde bw'eby'eby'enfuna gye bikendeezebwa ku n'okukendereza, okukendeeza obuyigirize bw'enjigiriza n'obukulembedde (g., enkola y'eby'eby'enfuna n'obusuubuzi n'okugabanyi.).

Ebizingirwa mu misolo nakyo kikulu nnyo: amasomero ga gavumenti gasalawo ssente omuntu z'ayinza okufuna, okugula, oba obugagga kye yateeka mu misolo. Okugoba abantu ku misolo, okusazaamu, n'ebibanja ebikkirizibwa mu kifo ky'okusasula emisolo. Ng'ekyokulabirako, paalimenti ezimu zisazeewo okusasula emisolo mu kigero kya wansi ku ssente abantu ze batwala okusobola okusasula ssente, ate abalala batwala emisolo ku bantu aba bulijjo.

Okuweebwa Omusolo n’Okutusigirwa

Nga basingawo ku misolo egiba gisalibwa butereevu, amasomero gakola essente ze gakendeeza ku misolo gy'omusolo ku mirimu egitali gimu oba ebika bya kibiina. Bino bitwaliramu ebbanja (nga., amabanja g'omusaala), ebbanja g'abaana, okunoonyereza n'okulongoosa kw'ebbanja), okubula ku misolo, obutasalirwamu (nga..., ssente ezisaasaasaasaanyizo, n'enkola y'emisolo) era n'ebbeebbeetassi ebikendeesaawo mu misolo gye basasula emisolo, era n'ebbeetaagisaawo nga ebiteetaah'okubaako ssente ze zikozesebwa mu kutuukiriza obuvunaanyizibwa obw'okusasula. Amakanisa agafuga eyinza okukozesebwa mu ku ku kusasula ebbanja, eby'obuyigirize obwa waggulu, amaanyi, oba okuzza obugaziwandibwa. Kyokka, emisolo egiva mu by'obutongole obuterekebwa obuterekebwa obuterekebwa obutereevu; ababuvuvuvuvu, ababuvuuzi abamu ba

Amaanyi ag'okusala amateeka mu kitundu kino gatera okuwakanyizibwa. Abanyagge bateeka ku nsonga ezibawa obuyambi mu nsonga z'ensi yonna, era abawa amateeka bayinza okukozesa ebbeetusso okusasula ab'ebitongole oba amakolero. Ekiseera bwe kigenda kiyitawo, okugattika kw'ebbanga omusolo kiyinza okuleetera amateeka agatali ga nnene okugoonoona ebikolerwako, ne kiviirako ebbeetaaza essente ezisingako okusobola okukuuma essente. Okukyusa kw'emisolo ku kigendererwa kya buli kiseera kigeraageranyizidwa okulaba nti omusolo gumaliribwa mu nsi tegukendeezebwa oba gukkereza ssente eziba zisaliddwawo, naye amateeka ne gagobeetaagobeetaa.

Amateeka g’Omusolo ag’Okukyusa Enkyukakyuka

Amateeka g'omusolo tegakoma; amasomero tegakomako; enteekateeka zaayo zigonjoolera ddala ebijjulule by'eby'enfuna, ebizibu, okusala emisango, oba okukyusa endowooza za bantu. Okukyusa emiwendo kuyinza okuba okwangu. Okukyusa empandika z'ebiwandiiko by'emisolo (nga.., okugolola ebiragiro ebigifuga). Enkyukakyuka ez'omusolo ziyinza okugobererwa ddala nga akakwate k'omusolo, gamba nga akatementi y'Akaago aka 2017 mu United States oba okutandikawo ebya Goods ne Services Scoox mu Buyindiya, ziyinza okutegeeza engeri amakanisa agatali gamu gye gayinza okuzza enkyungizo. Enkyukakyuka zino zitera okutwaliramu ennyiikizo ez'emisolo egy'obugunjula.

Era ebikolerwamu amateeka gasobola okuzza obutereevu amateeka agava mu kuteekawo enzigya z'enjuba [1] Dda ez'okukka okusobola okukakasa nti emisolo egimu gigobererwa buli luvannyuma lwa kiseera. Abakola amateeka gano okukebera obanga ddala mu bwenkanya oba mu ngeri ey'ekiseera obuseera. Okugatta ku ekyo, amakanisa agaawumba gayinza okuzzaawo oba okuzza mu kifo ky'amateeka agava edda ku ddaala oba agaakosa eby'enfuna, gamba ng'okukendeeza enzigiro ku mateeka agabagaanyisifu mu kusasula emisolo egibagirwa mu kusasula misolo. Okukyusa kw'empalo gye gimu okusobozesa okumanyisatyo okumanyisa ebizingirwamu, nga n'okukyusa kw'enkyukakyuka mu n'embeera y'obukkulembedde.

Ebiyinza Okukolebwa ku Mulembe Oguvaamu Essente

Okukolera ku Kkubo n’Okukakasibwa

Enteekateeka y'amateeka ekola ku kukuuma obukwasi bw'omusolo. Amateeka gasobozesa abakwasi b'omulembe guno okugondera emisolo, ate nga gagobererwa, era nga gagobererwa, naye nga gayinza okubawa obulagirizi bungi obubakugira okuddukanya n'okwewala. Amateeka ne obuyinza bw'ebitongole ebifuga emisolo, era n'obuyinza obufuga enkola y'emisolo, (gw'omulembe guno, obuwagizi mu U.S., HMRC mu UK), nga mwe muli n'ebibonero ebikwata ku nkola ezigo, oba okusasula emisolo. Emirimu egigo egigobeetakkirizibwa ku ku kukwata ku by'omusolo gutongole ogusasula emisolo giyinza okuzingirwa mu nteeko.

Ate era, amasomero gayinza okuteekawo enkambi ez'okuziyiza okusasulira omusolo. Enkola ez'okukulembereza ezitakkirizibwa zisobola okweyongera okuweezebwa kw'emisolo. Abawi b'emisolo, amasawo, ebigezo, ebiva mu banka, ebirengo by'ebbeesaawo, era n'okussawo endagaano ezikwata ku kumanya okutali ku nsonga ezikwata ku ntessi mu nsi yonna. Enteekateeka z'okugobererwa kw'emisolo girina okwongerako obuwumbi bw'emisolo, naye abawiiyi b'aweetero bw'eby'emisolo nga bawaayo obuwumbi n'emiwendo egiva mu nsi yonna.

Ebiva mu Kakwate k’Omusolo

Amateeka g'omusolo agayimizibwa amasomero agakola ku nfuna z'eby'enfuna gasobola okuganyula ennyo ebinnyonyola ssente. Ebbeeyi z'emisolo ku sente abakozi ze bafuna ziyinza okuleetera abaddu okwegatta ku mirimu, ate emisolo egya kampuni esingako eyinza okulemesa abateebwa okutereka emisolo n'okukendeeza ku magoba agayinza okusaasaanyizibwa. Okusasula emisolo, okugateeka ku nteefube z'eby'enfuna, n'okuwummula ebizibyeegobererwa mu mulimu, bisobola okukendeereza ebbeetaa ssente. Amagoba gaago ga Lafflassier .

Okunoonyereza kulaga nti okukendeeza ku nkyukakyuka ezikwata ku by'emisolo kiyinza okuleetera abantu bangi okufuna ebyetaago eby'ennamba. Ng'ekyokulabirako, ekipimo ky'emisolo mu Amereka gye gikendeeza ku bungi bw'emisolo egisasula emisolo ku 35% okutuuka ku 21%, ekireetawo ekiva mu kukendeeza ku ssente eziva ku ttalanta eziva ku ttaano okutuuka ku 21%, naye era nga n'ebyongera ku ssente ezifunibwa mu nfuna enfuna mu nsi endala, naye era nga n'ebgezo bwe bityo, ensi za Bulaaya ezikendeereza emisolo gyazi gyafuna enkyungiko enkyukakyuka mu mirimu. Amagiro geeyambisibwa okusobozesa enzivu mu kukola enkyukakyuka ezibalibwa mu by'esasula.

Ebivaamu

Omulembe ogufuna essente tegukoma ku kugattawo kyokka naye era gusalawo engeri omusolo gye gutwalibwa mu bitundu by'empandiika ey'ebbeeyi, ebitundu by'ensimbi, ne mu milembe. Emisolo egisasula egyo egiva ku ssente ezisinga ku bassente ze gisobozesa okufuna ssente ezisukka ku kimu; okukendeeza ku nfuna y'enjereere; okusasula emisolo (g., VAT) kuyinza okukendeeza ku b'omu maka agayinza okukendeezebwako ku bunene singa tegalisibwa busonga busonga ku misolo oba kbanja. Amakaanyi g'ago gayinza era okusobola okusobozesa okuteekawo ebiruubirirwa ebikolebwako.

Okuteesa ku by'ensolo, kwe kuwakana ku kukulaakulana kwa maanyi mu by'obufuzi. Abamu bagamba nti okukendeeza emisolo ku kasawo k'essente eziba zigenda mu maaso kiyamba buli omu okusasulwa. Amalaawero ne k'omusolo naye nga gakendeezeddwa ku nfuna y'enkola, era nga kireetawo obukulembeze mu nfuna y'enkola y'enkola ya gavumenti, era nga kiyamba omulembe ogw'okusasula emisolo ne guweza ssente. Omuntu okusobola okusasula emiwendo egya waggulu gulina okwewalibwa, ate nga gyetaasemba.

Okunoonyereza ku Case

. Act (2017). Ekiragiro kino kikoma ku kugabanya emiwendo gya kompanyi n'emisolo egitali gimu. Ekiragiro kino kisobozesa embalirira y'enkola eya kampuni n'egy'emisolo okuwera, okukubisaamu emirundi ebiri ebibadde byetaagibwa mumpitirizo ne musolo ogw'omu kitundu. Ebiragiro ebyasooka mu misolo byalaga nti omuwerendo gwa ssente naye okukendeeza ku n'ebyenfuna bisigala nga biwandikiddwa. Ebiva mu ku ku ku ku kkomo lya banki eyo bivaamu, ebirengo byago byago byago byago byago ebyavamu bingi nnyo.

Mukito n'empeera (2017). Paalimenti yadda mu kifo kya ssemateeka w'eggwanga n'emisolo egy'omu makkati era n'eggulako n'empandika y'amateeka agakolamu. Enkyukakyuka zino zakolebwa mu mateeka okusobola okuleetawo emirembe n'okuggyamu emisolo. Wadde nga wabaddewo enkyukakyuka mu nkyukakyuka, enzivuunula y'eby'eby'obuyinza mu ggwanga, GST egaziyizza ekiko ky'omusolo, era n'eyongera ssente.

[[NKULA] BYU]: Enkyukakyuka mu nkyukakyuka mu kukyusa kw'ensengeka y'Omusolo. Oluvannyuma lw'okuva mu EU, olukalala lwa UK lwatandikawo obwetwaze ku bipimo by'obuyambi bwa gavumenti n'empandika za gavumenti. Yatandikawo okukendeeza emisolo ku bya bizineesi ne ku byuma ebigaba b'empewo n'okukendereza ku mulimu okusobola okuleetera abantu okubutunda. Enkyukakyuka zino ziraga engeri akakiiko ka ka ka kavumenti gye kayinza okulagamu engeri y'okukyusakyusaamu mu by'obufuzi n'okukyusa mu by'obukyungi okusobola okukendeeza ebizibwa k'eby'enfuna ebipya, ne kiviirako okukyungibwa k'ebizibwa k'amaduuka.

Okuvunaanibwa n’Okuweebwa Obulagirizi

Okuwulira n’Okunoonyereza

Abakulembeze baddukanya obukiiko obutwala obukulembeze bw'omusolo okuyitira mu bukiiko obuwuliriza badayirekita b'omusolo, abakungu b'eby'amaterekero, n'abakugu abanoonyereza ku by'amaterekero. Ekiragiro kino kikebera abakwasisa emisolo, ebisasulibwa omusolo, n'ebbeesaasaddaaka ebigo. Okunoonyereza ku by'emisolo tekukolebwako.[1] Okwewala okunoonyereza ku nteekateeka z'okusasula emisolo nga empapula za Paladawssss oba LuxLeaks .[1] Ebibuuzo ebireadibwa mu mateeka ebisobozesa okuggyawo etteeka eriziyiza okusasula emisolo era n'okunyweza amateeka agatwaliriza okugattirwawo.

Entegeka y’Edda

Amaanyi ga kasawo akaddannyuma akafuga amateeka, nga [1] Emisolo egitali gimu girina okusasulwa. Abakulembeze ba mateeka bateekwa okutongoza ssente buli mwaka oba okumala ebiseera. Ekiragiro kino kiwa abakwasi b'amateeka ensawo okusobola okuwewula ku mirimu egibagwamu: okusobozesa okusasula emisolo egimala obutasukka mu migugu egibagika. Mu ntegeka z'amateeka, okusuubira okusasula ebinaagwa mu nteesiteesi, n'okuteeka mu nkola y'obukwasiro. Mu nsi nnyingi, abawi ba kampuni tebayinza kweyongera kusaasaanya ssente awatali kukuza misolo oba okutema emikutu emirala, nga bateekawo enkola ereetebwawo.

Okwejjukanya Okusala Omusango

Wadde nga amasomero ga gavumenti gassaawo amateeka agakwata ku misolo, kkooti zikakasa nti amateeka agafuga enfuga n'obwenkanya. Omuntu okunoonyereza ku nsonga z'emisolo kiyinza okuviirako enteekateeka z'omusolo ezenkanankana, enkola oba etteeka lya gavumenti erikwata ku nkola y'eggwanga.

Obuzibu n’Enkomerero z’Empaka mu Kusasula Emisolo

Obusosoze mu by’obufuzi

Enteekateeka ezigattiddwa zitera okuzirwanako okusobola okuleetawo enkyukakyuka mu misolo mu kiseera kyayo. Amasaza agagabanyizidwamu, naddala ku nsonga ezikwata ku kugaba emisolo, gayinza okulwawo okusasula emisolo egiba gituukiriziddwa, ne kiviirako bannabizineesi n'abasasula emisolo obutaba na kubuusabuusa. Emirundi egimu, enkola ey'okuyingiza emisolo ereetebwawo olw'okuva ku nkola ey'okusalawo (teeliangiliyo) oba okwesiga obuyambi ku nteekateeka eziba ziweddeko, gamba nga "Essente eziyinza okugobererwa mu ttendekero"."

Engeri Ebintu Bye Bafaanaganya gye Bikwata ku Balala

Kampeyini zisobola okuleetera abatemu okukakaatika ku mateeka agakwata ku by'omusolo okuyitira mu kampuni, ebitongole, abantu abagagga, n'ebibiina ebikola ku by'obuyigirize obwa waggulu. Kampeyini, enkola ezigobererwa ku mayumba, n'okubujjanjabibwa kw'omusolo biyinza okulemesa abantu okufuna emiganyulo emitono. N'okuteebwa obuteebwa, oba okuteebwa obulembezi mu bya kampuni, okukendeeza ku ssente.

Obukugu n’Obuteeberezebwa kwa Bintu

Etteeka ly'omusolo ttono nnyo, naye ate abateesiteesi bangi bannabyabufuzi nga tebalina bumanyirivu mu kusasula misolo. Beesiga abakozi b'obukiiko, abakulembeze b'ebituuti, n'abo ababuyingiza kungulu, basobole okuvaamu ssente entono eziyinza okuvaamu ebiteetaagisa.

Okuvuganya kw’Eby’Obusuubuzi n’Eby’Esolo

Mu nsi yonna, amasomero gawagirwa okuvuganya kw'eby'enfuna mu nsi yonna. Amawanga agakola emisolo gakendeeza ku bungi bw'emisolo, gawa gavumenti ennungi, oba gasawa enzijanyo z'emisolo okusobola okusikiriza ebizingirwamu. Ekiragiro kino "akakasa" kikendeeza ku ssente ezifunibwa gavumenti z'empandika n'okupikirizibwa okuggya omugugu ku bintu ebitwalibwa mu sipiidi entono gamba ng'okukaka n'okukozesa emirimu egitali gya maanyi. Amakanisa agatali gamu ga gamu gayinza okukendeeza omuwendo gwa ssente eziva mu misolo ne mu bissi misolo. Amalaanyi agafuga enkola gago gago gago galina okukolagana bulungi n'empalo nga EECD BECD BEPS okugonjoola ensonga zino, naye emirimu gy'eggwanga mangi gayinza okulemesa okukolagana obulungi n'emisolo.

Obulagirizi obw’Ebiseera eby’Omu Maaso

Amaanyi ag'okussaawo omusolo gagobererwa. Okukyusa kwa digitation ku by'emisolo kuleetawo ebibuuzo ebikwata ku misolo, ku mikutu gya kompyuta, ne ku mirimu egy'ewala, nga byetaagisa okukola emikolo egy'enjawulo. Emisolo egikozesebwa mu mbeera ezibeerawo(on carbon frease, plaston, oba okwonoone(" gifuna enkola ez'okussaawo amateeka agagikkiriza okuzza emisolo ku nnono ezigobererwa emisolo. Ekiragiro, endagaano ezikola ku by'ensolo mu ggwanga (umb.'ekitongole kya ECD Pricipy) ebisaawerebwa mu makampuni, era nga bituukiriza engeri amacapawunda g'ebitongole gye gakolera ku mateeka okwetooloola ensi. Ate era, amagobeeteeka mu nkola ey'okusasula emisolo gigyamu, kijja kukwetaagisa okuyingiza mu nkola ey'okusasula emisolo egibagirwa mu by'etaawula amagasawo, era nga kw'okukakasa nti amabanja g'enyanyanyabiina agakola ebitongole ebikola ebinyumaguzi bye by'ensi bye by'e

fundikira

Amaanyi ag'okussaawo amateeka ge gasobozesa abafuzi okuleetawo enkola y'okuyingiza emisolo n'okusasula ssente. Okuva ku mpagi z'amateeka okutuuka ku nkola ez'enjawulo ez'okukola amateeka, okulongoosebwa, n'okufuga, n'okukyusaamu, amakanisa, ebigoowooza ebikola ku ngeri gavumenti gye zissaawo essente. Okutuuka ku nkola y'empaka z'emisolo, essente zetaasa, enkyukakyuka mu nkola z'enkola, n'obukessi eziragiddwawo mu nkola y'eby'amalango. Okusoomooza okufaananako n'okumanyisa, obukyayinjawuli, obukyasimu, n'okumanyibwa kw'okumanyibwa kw'eby'ensimbirira mu by'ensimbi, n'okumanyisa, omusingi gusigala nga tewali mu mateeka. Okutegeera enkyungi ennyo ennyimba z'okusasula ebitongole ebikolerwa obulungi, ebiva mu by'ebyenfuna.