Njira misonkho

Lingaliro la msonkho komanso zolipira ndi kuonetsetsa kuti ali magwero waukulu mapangidwe ndalama boma ndalama - revenues. N'chifukwa chake misonkho ndi mwachindunji zokhudzana ndi ntchito za boma zonse ndipo amadalira mlingo wa chitukuko pa makamaka gawo mbiri. Ndi thandizo lawo n'zotheka kuti mupewe gawo la ndalama dziko ndi perekani kwa zosowa boma.

Kachitidwe ka misonkho malipiro a anthu masiku ano ndi yang'anira lofunika kwambiri la chuma cha dziko, amene amaonetsetsa mtendere wa moyo zachuma ndi ntchito ngongole malo mtundu wonsewo. Kulemba mu malowedwe athu kwa gulu la dongosolo misonkho ya dziko Mzimuyo mlingo wa dzuwa la ntchito kwa chuma lonse.

Waukulu mfundo za bungwe la misonkho mabungwe malonda ndi anthu ndi mfundo za chuma, zapamwamba, chilungamo, kulekanitsa kaperekedwe ka bajeti, kupeza ntchito njira sayansi kudziwa phindu la msonkho.

Zochita mfundo izi muyika mumachitidwe kudzera njira ya misonkho. Mu njira kumvetsa njira yomanga mitengo ya msonkho poyerekezera msonkho likulu lawo. Malinga ndi muyezo iyi pali njira zinayi zofunika kwa misonkho: a njila, wofanana, mwapang'onopang'ono, regressive.

njira misonkho mbali yofunika kwambiri chifukwa cha kusamvera kwawo zolondola zimadalira yogawa zolondola katundu msonkho pa nkhani zonse chuma ndi mzika. Kuchokera pamenepa, zimadalira kuchuluka kwa ndalama ndi katundu pa amakhoma misonkho munthu potengera maluso a zachuma.

Wofanana misonkho amakhazikitsa amodzi kuchuluka msonkho ndi umene pa amakhoma misonkho. Mlingo msonkho ntchito ndalama olimba, amene ali ofanana mabungwe onse ndi sikudalira m'munsi msonkho.

njira zimenezi kwa misonkho ndi ambiri wosazindikira ndi yosavuta. Komano, iwo ndi yabwino kwambiri, makamaka mwadzidzidzi kapena zosakhalitsa misonkho kuwonjezera pa zonse. Mwachitsanzo, kafukufuku msonkho, lomwe linaperekedwa pansi Peter I. njira Izi kuganizira udindo chuma ndi opereka ndalama, kotero chimbalangondo osauka kuwawa kwa malipiro a misonkho mu wokulirapo. njira imeneyi lero imatengedwa chuma inefficient monga zilibe akwaniritsa zofunikira za mfundo zolungama.

Njila misonkho kwa amakhoma misonkho munthu amakhazikitsa mitengo amodzi mu chiwerengero zina ndi tuzigawo twa, amene sasintha m'munsi msonkho. Njirazi amafuna msonkho msonkho kuwonjezeka mogwirizana kuonjezera m'munsi msonkho. Pankhaniyi, kwathunthu n'komwe mfundo za chilungamo. Masiku ano, ambiri a msonkho la Russia zochokera njira njila.

Progressive misonkho amaganizira kukula kwa m'munsi msonkho mu mawerengedwe a msonkho kulipira. Pankhaniyi, mlingo wa msonkho mwachindunji mofanana zogwirizana m'munsi msonkho (ndi mlingo kukula ndi apamwamba kuposa m'munsi a). Kusankha njira imeneyi kwa misonkho zachokera mfundo otchedwa discretionary ndalama - ndalama ntchito pa nzeru zake. Akhoza kusiyana pakati pa ndalama akaphatikiza ndi iwo amene anakhala kukakomana ndi osachepera (moyo) zosowa. Ndi kuwonjezeka mu revenues okwana ndipo adakula kuchuluka kwa ndalama discretionary. Ndi njira njila kwa misonkho (kumene m'munsi msonkho ndi wofanana ndalama zonse) amakhoma misonkho zochepa olemera amapezeka mu sangathe kwambiri, chifukwa chiwerengero cha ufulu ndalama iwo adzalandira zosakwana amakhoma misonkho bwino wolemera, pamene gawo la msonkho iwo kulipira, motero - apamwamba. A misonkho mwapang'onopang'ono Pankhaniyi, zipangitsa kugwilizana ndi mfundo za mwachilungamo.

njira misonkho monga wina - njira kwa misonkho regressive. Njira imeneyi ndi malo osiyana onse alipo. misonkho amenewa amaonedwa monga mtundu wa anthu obwerera m'mbuyo, koma ndi kupitirira koefishienti negative. Njira imeneyi levying mlingo msonkho yafupika ndi kuwonjezeka njila mu m'munsi msonkho. njira imeneyi mu chuma masiku ano sichipezeka mu maonekedwe ake angwiro. Mu Russia, njira imeneyi ntchito kukhazikitsa chikhalidwe yunifolomu msonkho.