Ireland wasintha kuchoka ku chuma chadziko lapansi ndi kuchepetsako ndalama kukhala nyumba yamphamvu ya dziko lonse ya malonda a mayiko akunja. Pa zaka makumi atatu zapitazo, dzikolo lakopa mbali yapadera ya malonda achilendo opanga ndalama (FDI) kuchokera ku makampani a mitundu yonse aakulu koposa padziko lonse, makamaka a zaumisiri, mankhwala, ndi mautumiki a zachuma. Kusintha kwakukulu kumeneku kwachitika chifukwa cha malamulo a boma a Ireland, amene apanga malo abwino kwambiri ochitira malonda ofuna kukhazikitsa malo otsika a ku Ulaya. Pamene kuli kwakuti nkhani yaikulu ya misonkhoma ya kampani ndi imene imaonekera kwambiri, misonkhomale ya Ireland imaphatikizapo chisonkhetso chocho, ngongole, ndi malo osungiramo zinthu zankhondo zimene zimachititsa kuti amalonda a mpikisano wa mayiko ambiri ayambe kuyendetsa ntchito za mayiko osiyanasiyana. Nkhaniyi ikufufuza mmene malonda ndi kuipira malonda achilendo, ndiponso kupenda phindu la m'tsogolo, ndiponso kuyendetsa malonda a Ireland, ndi kuyang'ana zachuma kwa dziko lonse.

Kupenda Msonkho wa Msonkho wa ku Ireland

Gawo la msonkho la Ireland linapangidwa kukhala ponse paŵiri lopikisana ndi losasunthika. Mwala wapamwamba ndiwo wa msonkho wa makampani pa ndalama za malonda, umene umagwira ntchito zambiri. Izi ndi zina za zotsika kwambiri ku Ulaya ndi kutsika kwa OECD ya 23%. Kusiyana ndi, chuma china chachikulu cha ku Ulaya monga Germany (30% yophatikizidwa), France (25%, ndi United Kingdom (25% monga 2023) imakhazikitsa misonkho yapamwamba kwambiri pa phindu la makampani. Mlingo wa 12.5% wakhala wosasintha kuyambira kuyambitsidwa kwake kumapeto kwa 1990, kutsimikizira kuti makampani a mayiko osiyanasiyana amtengo wapatali popanga zosankha za malonda a ndalama zambiri.

Kupyola pa mlingo wapamwamba, Ireland amapereka zisonkhezero zingapo za msonkho zimene zimawonjezera kukongola kwake. Kufufuza ndi Development (R&D) Kukongola kwa Masheya kumalola makampani 25% kupempha chiwongola dzanja pa ndalama zoyeneretsedwa za R&D, zimene zingachepetsedwe ndi msonkho wa kampani kapena, zimene zimanenedwa kukhala ndalama zotayidwa. Njira imeneyi imachepetsa kwambiri mtengo wa kukonza zinthu zatsopano ndi kulimbikitsa makampani kupeza ntchito zawo zofufuza mu Ireland. Mbali ina yofunika ndiyo Chidziŵitso Bhokisi (KDB), chimene chimapereka mtengo wa msonkho wapamwamba wa 6.25% pa ndalama zopezedwa kuchokera ku ku ku kumanga chuma cha makampani , ndi mapulogalamu oyambitsidwa bwino kwambiri ku L&D ku Ireland. Mtengo umenewu wapamwamba wa kukonza "onhor" ndi kutchuka kwa IP.

Ireland akusunganso dongosolo la malo a msonkho, kutanthauza kuti ndalama zopezedwa kunja sizikuyang'aniridwa ndi msonkho wa ku Ireland ngati kampani yapamwambayo ili yoyang'anira msonkho kunja kwa Ireland . Ikugwirizana ndi mapangano a misonkho ochulukirapo ndi maiko oposa 70, kakonzedwe kameneka kamalo amachititsa magulu a mitundu yonse kuyang'anira bwino ndalama zawo za msonkho padziko lonse. Kuwonjezera apo, Ireland wakhala ulamuliro wotchuka wopezera likulu la kampani ndi kuyendetsa makampani chifukwa cha kupindula kwake kwa ndalama, phindu, ndi phindu la nthambi. Kampani Gains Taxi (CGT) ya 33% ndi yocheperapo yake ili yolinganizika bwino, koma mapempho alipo kaamba ka kutaya zinthu zina, kuphatikizapo 10% ya ogulitsa ndi chiŵerengero cha magulu amalonda ndi zigawo a thiro. Makampani onsewa amathandiza pamodzi kuti pamlingo wake wa ndalama zopimirana ndi ndalama zoposa 12.5%.

Chiyambukiro pa Kusunga Ndalama Kunja

Mbalame Zam’madzi Zikuwononga Anthu Ambiri

Chiyambukiro chowoneka kwambiri cha malamulo a msonkho a Ireland ndicho kuchuluka ndi kuchuluka kwa kuchuluka kwa ndalama za kampani za kampani zamakono za kudziko. Dzikoli lakhala maziko okondedwa a ku Ulaya ndi makampani ambiri a sayansi apadziko lonse. Makampani a zaumisiri, Google, Microsoft, Facebook (Matapeta), ndi Qualcommm onsewo ali ndi ntchito zazikulu ku Ireland, kaŵirikaŵiri akutumikira monga malikulu awo a chigawo cha Ulaya, Middle East, ndi Africa. M'makampani a sayansi a zamankhwala ndi zamoyo, monga Johnson & Johnson, Merey, ndi Abbie akhazikitsa ntchito zazikulu ndi zofufuzira. Malinga ndi IS Ireland, bungwe lapakati pa makampani a zanda a zamalonda a madera ambiri monga 2023, olemba ntchito za anthu oposa 30,000. Pamene ntchito zapadziko lonse zikuphatikizidwa ndi kuwonjezera ntchito za dziko lonse la mayiko ena, pafupifupi 250,000.

Msonkho umatchulidwa kaŵirikaŵiri kukhala chifukwa chachikulu cha kuchuluka kwa zinthu zimenezi. Kufufuza kwa National Institute of Economic and Social Research (NICEFR) kunapeza kuti kutsika kwa msonkho wa makampani ku Ireland ndiko kuyendetsa kampani kofunikira kwambiri kwa FDI, makamaka m'makampani achidziŵitso kumene mizera yapamwamba imachititsa msonkho kukhala yofunika kwambiri. Kupezeka kwa opanga ndalama zambiri zopimira ndalama za ndalama kumaika ndalama zokwanira za ndalama za dziko la Ireland 12.5% ndi ulamuliro wake wa msonkho pakati pa zinthu zitatu zazikulu, limodzi ndi kupezeka kwa malonda a EUC ndi kupezeka kwa akatswiri, Chingelezi . Zotsatira zake zakhala zowona: kukhalapo kwa maiko ambiri kumakopa ndalama kuchokera kwa ogulitsa zinthu, ogulitsa ntchito, ogulitsa ndi opikisana ndi owonjezera, zipatala za Ireland.

Ziŵerengero za FDI ndi Kuyambukiridwa kwa Chuma

Ziŵerengerozo n’zodabwitsa. Malinga ndi United Nations Conference on Trade and Development (UNCTAD), Ireland nthaŵi zonse ali pakati pa anthu khumi olandira FDI m'dziko pa maziko a munthu mmodzi ndi a GDP. Mu 20222, Ireland anakopa pafupifupi biliyoni 388 mu FDI mu FD mu transfress, chiŵerengero chimene chinaposa chuma chachikulu kwambiri. M'nyengo ya 2015-202222, thukuta la FDI ku Ireland linakwera kuchokera ku FI 5,000,000,000 biliyoni kufika ku , mabiliyoni 1.2, kusonyezedwa kwa zonse ziŵiri za malonda atsopano ndi ndalama zimene zili m'dziko. FDI imakwera kwambiri m'chigawo chapamwamba cha magini: chidziŵitso ndi maluso a zamakono, ndi makampani a zauchinemichi, 15%, ndi makampani a zachuma a zachuma.

Kupanga ntchito kwasintha. Pakati pa 2010 ndi 2023, ziŵerengero za abwana m'mayiko osiyanasiyana zikuwonjezeka ndi 150,000, kuwonjezeka kwa 75%. Ntchito zimenezi zimaperekedwa ndi anthu ambiri ndipo zimagwiritsidwa ntchito bwino: avereji ya ndalama zolipiridwa m'chigawo cha mayiko akunja ndi 60% kuposa ambulansi ya dziko. Kuwonjezera apo, kutayitsa ndalama n’kochititsa chidwi. Makampani a m'dzikolo, mautumiki, ndi R&D amagwira ntchito mowonjezereka ndi mayiko osiyanasiyana, kuwonjezera phindu ndi ntchito zatsopano. Yunivesite ndi mabungwe ofufuza athandizanso kuchuluka, ndipo athandiza ndi makampani a R&D apereka ngongole ndi kupatsa maprogramumboni.

Zilango za R&D ndi Kusonkhezera

Kupyola pamlingo waukulu wa FDI, malamulo a msonkho a Ireland aumbanso kukwera kwa [FLT: 0] kwa ndalama. Kukongola kwa R&D Taxis kwakhala kothandiza kwambiri poyendetsa zinthu zatsopano. Ndalama zowonongedwa zikuphatikizapo malipiro, mitu ya misonkho, ndi ndalama zowonongedwa pa R&D, zipangizo, ndi zipangizo. Makampani anganene 25% pa mlingo wa ndalama (opanda chikhoma cha pa denga), ndipo kuyambira 2021, ngongole yakhala ikuperekedwa m'magawo atatu kuti iwongolere makampani aang'ono. Mu 2022, 1,500 makampani ananena kuti, ndi ngongole yoposa , ndi zitsanzo zowonjezereka za FBS $1 biliyoni. Osaphatikizapo ndi zitsanzo za Fix (kuchokera ku RD) m'zipata lopangika ndi kukonza ma Crogine, ndi kumanga a GPUS, kupangidwa ndi kumanga kwa ma projeni, kupangidwa kwa ma PNG, ku PNG, kupangidwa kwa ma PNG.

Komiti ya Chitukuko ya Chidziŵitso yakopanso kuikiza ndalama zambiri za IP. Mwa kuchepetsa mtengo wa msonkho wokwanira wa IP poyeza ndalama za IP kufika 6.25%, Ireland imalimbikitsa makampani kupeza osati kokha kukonza kapena kugulitsa, komanso kukhala ndi malonsi ndi kuyang'anira malo oyenera ndi kukonza zinthu zachinsinsi m'malire ake. Makampani ambiri aakulu ndi makampani a zamakono asintha kapena kuyambitsa makampani atsopano a IP ku Ireland, kuyambitsa ntchito ya zachuma kuphatikizapo kuyendetsa ndalama, ndi ntchito zauyang'aniro. Pamene kuli kwakuti chiwombole cha KDB chili chachinsinsi chifukwa cha kukhometsa msonkho, kuyerekezera kwaumwini kugamula mabiliyoni ambiri a mayuro a IP m'makampani a IP. Chaka chilichonse

Mapindu a Zamalonda ndi Kupita Patsogolo Kwachuma

Ntchito Yogulitsa Malonda ku Mayiko Ena

Malo apakati pa msonkho wa Ireland athandizira mwachindunji ku ntchito yake yapadera. Dzikolo nthaŵi zonse lili ndi malonda aakulu kwambiri padziko lonse mogwirizana ndi GDP yake. Malinga ndi Central Statistics Office Ireland , kugulitsa katundu ndi mautumiki onse mu 2023 adaonedwa kukhala ofunika pa mabiliyoni 650, ndi katundu yekha wogulitsa malonda opitirira biliyoni 200,000,000. Ireland ndi malonda apamwamba kwambiri padziko lonse ogulitsa mankhwala, mankhwala, mankhwala, ndi makompyuta. Malonda a malonda a malonda a malonda ndi United States – Ulaya a malonda aakulu kwambiri – kuonetsa mbali ya maseŵera a malonda apamwamba oyenda ndi mtengo wapamwamba kwambiri kudutsa m'dziko la Ireland.

Msika umodzi wa EU ndi wothandiza kwambiri. Monga chiŵalo chonse cha EU chiyambire 1973, Ireland ali ndi ufulu wa ogula 450 miliyoni ndipo amachita nawo ntchito zaulere za katundu, mautumiki, likulu, ndi ntchito. Kupezeka kumeneku n’kofunika kwambiri makamaka kwa anthu a ku America ndi Asia omwe akufuna kuti pakhale maziko a EU popanda kutengerapo mitengo ya malonda yosakhala ya U. Kuphatikizana kwa misonkho yotsika ndi kutsekereza yosatsekereza ndalama kumapanga mphamvu: makampani angapange kapena kupeza mautumiki ku Ireland, ndiyeno kutumiza ku mayiko ena a EUC ndi kuchepetsako. Sikuli ngozi kuti makampani khumi opanga zinthu zamankhwala okhala ndi mitengo khumi akukhala ndi ntchito yaikulu mu Ireland, kutumiza m’zipatala ndi ku Ulaya ku madera a ku Ulaya.

Kawonjezedwe ka Khalidwe Loipa

Ireland yakhala chiwombankhanga chachikulu cha padziko lonse cha kutumiza mankhwala, makamaka m'zasayansi ndi zamoyo. Mwachitsanzo, dzikolo limapereka unyinji waukulu wa insulin ya dziko lonse, akatemera, ndi ma microprocessors . Mu 2023, Ireland anali ndi mlandu wa pafupifupi 10% ya mankhwala apadziko lonse akugulitsa kunja ndi 7% ya zipangizo zamankhwala padziko lonse zogulitsa ku mayiko ena. Kugwirizana kumeneku kumatanthauza kuti kusokoneza kutulutsidwa kwa dziko la Ireland – monga mliri wa 19% kukhoza kukhala ndi zotsatirapo za dziko lonse. Momwemo, mtengo wa kugulitsa ku Ireland kumaiko akunja kukutanthauza kuti dzikolo litenge ndalama zambiri zowonjezera ndalama, zimene zimasonyeza kuti ndalama zoyendetsedwetsa msonkho zamalonda. Pofika 20222, msonkho wa bungwe la United States, pa biliyoni , 2012, kukwera kwa ndalama za ndalama za dziko lonse zopinga zopimira msonkho.

Kupita Patsogolo Kwazachuma ndi Miyezo ya Moyo

Kukula kwa malonda ndi kuyendetsa ndalama kwachititsa kuti dziko la Ireland lipite patsogolo kwambiri pa mathebulo a bungwe la Ulaya. Kukula kwenikweni kwa GDP kunawonjezeka ndi 5% pachaka pakati pa 2015 ndi 2022, chiŵerengero choposa pa ndalama zina zonse. Kusintha kwa ndalama za dziko lonse (GNI*) komwe kwasintha kusokonezeka kwa kuŵerengera kwa mayiko osiyanasiyana, kukusonyeza kulemera kwenikweni kwa banja. Mwezi wa ulova unatsika ndi kukwera kwa 15% mu 2012 mpaka ku 4.3 peresenti ya ndalama zimene boma la Media linakwera ndi 35% m'magawo a ndalamazokhazikonekera m’nyengo yofananayo. Pamene otsutsa nkhani yaikulu ya GDP imakulabe ndi ntchito za mayiko ambiri (g.g., chuma chochuluka chogulitsidwa ndi makampani omapanga chuma cha m'zachuma, zathandiza kuyendetsa malonda ogwirizana ndi kuyendetsa ndalama, ndipo akuona kuti apeze ndalama m'mayiko ena.

Zitokoso ndi Kusuliza

Kusintha Msonkho wa OECD Kuchitika Pankhani ya Msonkho Padziko Lonse

Malamulo a msonkho a Ireland sanasiyane. Vuto lalikulu kwambiri ndilo kusintha msonkho padziko lonse kotsogozedwa ndi OECD ndi G20, kotchedwa Widger II. Kuyambitsa kumeneku kuyambitsa mlingo wa ndalama za msonkho wa makampani wa 15%, zimene zimagwira ntchito m'makampani osiyanasiyana amene ali ndi ndalama zoposa 1. Makampani ambiri a ku Ireland, omwe akuimira makampani ambiri a ku Ireland, adakali pa 12.5%, koma kukongola kwa makampani aakulu a ku Ireland.

Ofufuza za misonkho ena amanena kuti Pillar II idzatsendereza maambala a msonkho amene ayendetsa chipambano cha Ireland. Komabe, ochirikiza njira ya Ireland akudziŵa kuti dzikolo lidakali ndi msanganizo wabwino kwambiri wa (15% ya makampani aakulu) adakali pansi pa mabwenzi ambiri a OECD), mangawa ooloŵa manja a R&D, malamulo amphamvu, antchito aluso, ndi Chingelezi. Ndiponso, Pillar II imagwira ntchito ku makampani owonjezera pa ndandanda ya ndandanda; maiko ambiri apamwamba ayamba kale kukhazikitsa kukhalapo kwa thupi ndi ntchito mu Ireland kumene kukakhala kokwera mtengo kuti kuloŵe m'dziko.

Kupeŵa Msonkho ndi Milandu ya Boma la EU

Ireland adayang'anizananso ndi chitsutso chachikulu kaamba ka kuletsa msonkho. Mu 2016, bungwe la European Commission linalamula kuti Apple adalandira chithandizo cha boma choletsedwa kudzera m'zikalata za msonkho za ku Ireland zimene zinailola kulipira ndalama zongokwanira . Khotilo linalamula kuti Apple 13 biliyoni ipereke ndalama za msonkho kumbuyo , ndipo mlanduwo sunathe. Mu July 2020, Khoti Lalikulu la European Union linachotsa chigamulo cha bungwelo, ndipo linapeza kuti bungwelo silinatsimikizire phindu lenileni. Komabe, Komiti ya ku Ulaya yachita apilo ku Bwalo la Zachilungamo la Ulaya, ndipo mlanduwo sunathetsedwa. Mosasamala kanthu za zotsatira zake zomaliza, mkangano wowonongekawotchedwa kuti dziko la Ireland "butho" ndi kusonkhezera anthu a m'dziko lonse kuti likhale ndi malamulo apamwamba a msonkho.

Nkhani zina zapamwamba, zonga "Kuŵirira ku Ireland" ndi "Malamulo a Thupi la Sandwich" adagwiritsa ntchito kusagwirizana pakati pa malamulo a msonkho wa dziko kusinthira mapindu ku malamulo apamwamba. Ireland kuyambira pamene anatseka njira zimenezi: "Chiritchi cha ku Ireland" chinachotsedwa kuyambira 2015, ndi "Uyang'anira wa 110" boma la magalimoto oyendetsa galimoto zapansi omangidwa anatsenderezedwa. Mu 2020, Ireland anayambitsa malamulo aakulu ofuna makampani okhala ndi ntchito zazikulu za kampani m'dzikolo kusonyeza zachuma – zotanthauza ntchito zenizeni, chuma, ndi kupanga zigamulo – kuti alembe nyumba ya msonkho. Komabe otsutsa atsutsa kuti kukopa kwakukulu kwa Ireland kumakhala mwaŵi wa kupeza ndalama zotsika msonkho, ndi kuti ma OE adalemba ndalama zopindulira ganyu.

Kulinganiza Ndalama ndi Msonkho Wabwino

M’banja, pali mkangano wopitirizabe wonena za kusungidwa kwa ndalama za msonkho wa makampani. Pa 2023, msonkho wa makampani unapangidwa ndi 27% ya ndalama zonse za boma, gawo limene lakwera kwambiri ndi malamulo apadziko lonse ndipo lochuluka pakati pa anthu ochepa a mitundu yonse (makampani khumi otchuka akupereka ndalama zoposa theka la msonkho wa makampani onse). Kupereka ndalama zimenezi kumayambitsa ngozi: kutsika kwa dziko lonse, kusintha kwa malamulo a misonkho, kapena kutayikiridwa kwa makampani aakulu kukhoza kusokoneza kwambiri ndalama za anthu onse. Boma la Ireland lavomereza kuti kuopsaku ndipo lakhazikitsa ndalama za Raily Fund ya Raily monga cholipirira cha makampani onse, koma kudalira ndalama za makampani adakalipo.

Ndiponso, malamulo a msonkho athandizira kuwonjezera ndalama zachuma, kumene mbali ya anthu ochokera kunja yopindulitsa kwambiri imakhala ndi chigawo cha anthu osabereka kwambiri. Kagulu ka FDI kamphamvu kakhala ndi malipiro, ndalama zolipira nyumba, ndi zofunika za makampani, ndi nyumba. Boma lachitapo kanthu ndi ndalama zambiri m'nyumba zokwera, zoyendera, ndi maphunziro, koma silingathetsedwe msanga. Palinso nkhaŵa yakuti boma la msonkho lingaletse ntchito yapamudzi chifukwa chakuti makampani a m’nyumba – ngakhale amene ali ndi udindo waukulu kwambiri sunga ndalama zopitira msonkho zomwe anthu ambiri amasangalala nazo.

Kutchuka kwa Mayiko ndi Chitsenderezo cha Ndale

Malamulo a za msonkho a Ireland achititsanso kuti asiyane ndi mayiko ena a m'bungwe la EU, makamaka France ndi Germany, amene afuna kuti achepetse msonkho wa makampani ndi malamulo okhwima oletsa msonkho. Mkati mwa 2019-2023, pulezidenti wa France adapempha kuti athetse "kutaya msonkho" m'mayiko a EU, kutchula mwachindunji Ireland. Commission ya European Commission ya "Unscheal" cholinga choletsa makampani oletsa misonkhoma, kulanda mayiko monga Ireland kumene mabungwe ambiri a za kampani ali ndi ntchito ya zachuma. Pamene kuli kwakuti Ireland yateteza bwino zolinga zake m'mayanjano akalewo mwa kukwaniritsa chiŵerengero cha dzina lokha pa nthaŵi ya Pélion ndi Prials Fire - kukambirana kwa ndalegionsssssss.

Kumaliza

Malamulo a za msonkho a Ireland akhala ogwira ntchito yopanga ndalama za m'mayiko ena ndi malonda, kusintha dziko laling'ono la zilumba kukhala likulu la zachuma padziko lonse. Kuphatikizana kwa msonkho wa makampani, kuyang'anira R&D ndi IP, njira ya msonkho wa dziko, ndi kupezeka kwa EU kwa malonda kwakopa mayiko ambiri ndipo kwachititsa ntchito zapamwamba zophetsa. Kukwera kwa malonda, kukwera kwa ndalama za makampani, ndi ndalama za msonkho zathandiza kuti dziko likhale ndi moyo wochuluka ndi kulola kuti likhale ndi moyo wabwino kwambiri kuposa mmene zimachitira ndi makampani ambiri a za zachuma.

Komabe kuwongolera misonkho kwapadera. Masinthidwe a padziko lonse, otsogozedwa ndi OECD’s Pillage II, adzachepetsa mlingo wa makampani aakulu. Kuwononga mbiri yabwino ndi maupandu a msonkho kwawononga mlingo wa Ireland monga ulamuliro waudo. Maupandu a m'banja kuchokera ku kuchuluka kwa misonkho ndi mavuto a zachuma adziko. Kuyendetsa bwino zinthu kumafuna kuyang'anira bwino. Njira yapita patsogolo imaphatikizapo kukonzanso ndi kusasiya njira ya msonkho , yosungira msonkho. Kusunga pamalipiro a dziko lapansi a 12.5% kapena 15%, pamene kuli kukulitsa mapindu osapereka msonkho (kupikisana, malamulo, malamulo, zikhalidwe, zikhalidwe za malamulo apamwamba) zidzakhala zofunika kwambiri. Ngati njira za kupambana kwa malamulo a Ireland kupambana kwake kupitirizabe kuyendetsa bwino la dziko lonse: kukonzansongalande, kuyendetsa malamulo a mpikisano, ndi kuyendetsa ndalama za mpikisano wapadziko lonse, kuwonjezera ndalama zopindulitsa kupambana kwa mayiko ena. Kupambana kwake kukhoza kuwonjezera kuwonjezera, kuli kofunika kwambiri, ngakhale kuwonjezera kwa zaka makumi ambiri, kuti kupambana kwake kupambana kwake, kuti kuyendera njira yake,