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PROJECT DESCRIPTION
The Public Policy Knowledge Network (PPKN) project focuses its assistance in the field of public policy capacity building. The project is funded
by the Canadian International Development Agency (CIDA) and the Local
Government and Public Service Reform Initiative (LGI). It is managed by
the Canadian Bureau for International Education (CBIE) and the Georgian
Foundation for Strategic and International Studies (GFSIS).
Each year, the Policy Working Group component of PPKN aims to deliver
public policy training courses to Georgian government officials and train
these officials to deliver practical assistance, i.e., policy analysis, on issues
of importance to government ministries. During the year-long program,
working groups research a major policy topic in consultation with their
respective ministerial authorities and complete training courses in public
policy conducted by Canadian, international and local experts. Fellows are
also responsible for submitting two five-page policy briefing notes and one,
15-page policy paper per working group. Local mentors at GFSIS provide
content expertise, quality control as well as continuous instruction in
between training sessions.
In 2003-2004, nine officials were trained from five government agencies.
In 2004-2005, thirty-four officials will be trained from twelve departments
and agencies.
PPKN is also involved in other government assistance to Georgia and is
actively supporting the development and modernization of public policy
curricula in schools of public administration in Georgia, Armenia and
Azerbaijan. The project ends in 2007.
4
TABLE OF CONTENTS
1.
Introduction
6
2.
International Dimension of the Problem
9
3.
2.1 European Comparisons
9
2.1.1 Russia
9
2.1.2 Slovakia
10
2.1.3 Poland
11
2.1.4 Bulgaria
11
2.1.5 Ireland
11
Assessment of the Best Practices and their
Relevance to Georgia
12
3.1 The Flat Tax
12
3.2 The Social Tax
13
3.3 Taxes on Transfer of Property
13
3.4 Financial Amnesty
13
4.
Principles of Coherent Tax Policy in Georgia
14
5.
Essential Elements of the Coherent Tax Policy:
The Income Tax and Social Insurance Tax
15
6.
Toward Abolishment of the Taxes on Transfer of Property 18
7.
Gender-Sensitive Approach
18
8.
Conclusion
19
9.
References
20
5
TAX POLICY AND SHADOW ECONOMY IN GEORGIA
1. INTRODUCTION
The New Georgian government currently faces various challenges including a
large-scale shadow economy, which is one of the top-priority issues that must be
resolved in order to ensure normal functioning of the state institutions and
development of the country. In recent years Georgia has undergone a budgetary
crisis, which resulted in a failure of the state to provide even the basic social
services. The lack of financial resources did not allow the state to pay salaries,
pensions or implement other important tasks. The aim of this paper is to support
elaboration of an appropriate policy on tackling the problem of the shadow
economy by providing respective recommendations and an action plan regarding
the issue.
Although the problem of the shadow economy is very complex and should
be resolved by using a wide range of measures, the current paper will
mainly focus on improvement of the existing tax policy. We consider the
problem of poorly controlled borders and smuggling as a second major
cause of shadow economy. However, this is more within the competence of
the law-enforcement agencies and we will not dwell on it. Yet we do not
reject the role of economic mechanisms in addressing the problem of
smuggling. We will not touch on the political side of the problem either,
assuming that the new Georgian government has enough political will to
deal with the problem (Previously the lack of political will and
determination made it impossible to combat shadow economy).
Georgia is among the countries with the highest level of shadow economy.
The share of the shadow economy in Georgia’s GDP is higher than in other
countries with transitional economies and reaches 67 percent.
6
a
Yugoslavia
n
Ukraine
Uzbekistan e
a
Federation
Slovenia
Republic
a
a
Moldova
Romania
d
Poland
a
n
Kyrgyz Republic
Latvia
Republic
Lithuania
a
Slovak Republic
Russian Federation
a
Kazakhstan
y
Hungary
Republic
Croatia
Bulgaria
Herzegovina
Azerbaijan
n
s
Bosnia- Herzegovina
Czech Republic
a
30
a
40
Albania
50
Belarus
60
a
Armenia
70
GDP
Percentage in Official GDP
80
Georgia
Table 1. The volume of the shadow economy in 23 Transitional Countries (Based on the World
E Bank estimations of 2000
20
10
0
Countries
As a result, Georgia has one of the lowest rates of tax incomes compared to
GDP and this figure varies up to 7 percent. Because of the low tax collections, the government has failed to implement the state budget since 1998,
thereby accumulating domestic arrears mostly in wages and pensions nearly
up to 5 percent of GDP by the end of 2004. It should be underscored that in
the same period the real GDP growth rate reached almost a double-digital
figure indicating that the economy was booming despite the weak fiscal
performance and political crisis. Since 2004 the fiscal performance has
become much stronger with the tax revenues much exceeding the
expectations. These changes are mainly due to the new government's
decisive attack on corruption, although incoherent tax policy in general and
deficiencies in the tax legislation in particular, generating the large-scale
shadow economy are still in place. Major drawbacks of the current tax
legislation and problematic issues of tax liabilities are listed below:
1. The social insurance tax reaches 33 percent. Most part of this tax (31
percent) has to be paid by an employer and a great majority of labor
contracts do not reflect the real incomes of employees. Their salaries
are paid illegally in order to avoid high social contributions;
7
2. The graduated income tax is applied incorrectly and has a confiscatory character. The income of up to 200 Georgian Lari is subject to
the minimum tax rate, which makes up 12 percent while income of
601 Lari and above is taxed with maximum rate, which is fixed 81
Lari plus 20 percent marginal rate. This tax is also difficult to administer and as in case of the social tax, employers try to evade it by
hiding the real incomes of their employees;
3. There are too many so-called ‘goodwill taxes’, such as the inheritance tax, gift tax and real estate transfer tax. Their fiscal significance is very low although they set limits to the citizens’ goodwill
and hamper free movement of capital. Taxpayers try to avoid paying
them by concealing the real value of their assets, which reduces the
taxable base used for determining tax rates.
4. The tax legislation is very often subject to changes. Since its
adoption in 1997 the tax code has been regularly amended, which
caused distrust among business circles. Sometimes the changes were
made for narrowly vested groups, which impeded development of
legal and fair business.
5. There is a considerable number of undeclared tax liabilities.
Legalization of undeclared tax liabilities under the current legislation
will result in criminal and financial penalties for delinquent taxpayers. As a result their economic activities are hampered and budgetary revenues diminished. It should be noted that very few businessmen are not affected by this problem.
8
2. INTERNATIONAL DIMENSION OF THE PROBLEM
2.1 European Comparisons
Experience of the last decade shows that almost all the countries with
transitional economies had or have common problems conditioning largescale shadow economy. Like Georgia, there are serious flaws in the tax
legislations of these countries, which can be viewed as one of the reasons of
the shadow economy. The present paper touches on the countries where tax
reforms have been carried out and their outcomes can be seen as best
practices for Georgia. The review also focuses on the countries where
reforms have started relatively recently and the results are expected in the
near future. These reforms are interesting, because they were mainly guided
by the experience of their predecessor countries. Apart from the transitional
countries, the emphasis is also placed on Ireland’s experience for its
relevance to the Georgian reality in terms of the financial amnesty.
2.1.1 Russia
On January 1, 2001, a 13% flat-rate tax on personal income took effect in
Russia. This tax replaced a three-digital graduated tax with rates ranging
from 12% to 30%. Only five kinds of activities (e.g., lotteries, gambling)
are subject to a 35% tax rate. In 2000 tax revenues amounted to about 10
percent of GDP while the share of the shadow economy in Russia’s GDP
was 50%. The Russian government introduced the flat tax in order to
increase the state revenues by reducing tax evasion.
The result of the Russian flat tax reform has exceeded all expectations.
According to the Ministry of Taxation of the Russian Federation, the first year
under the flat tax brought an increase in personal income tax revenue of 28 per
cent considering the inflation as well, compared to 2000. In 2002 this figure was
20.7 percent and in the first half of 2003 it reached 31.6 percent compared to the
previous year. Since 2000, under the flat tax Russia’s total personal income tax
revenues have increased by 80.1 percent. Thus, the introduction of a single flat
tax rate has decreased tax evasion, which has put Russia’s fiscal house in order.
9
2.1.2 Slovakia
In October 2003 major amendments were made to the Slovakian tax
legislation with the view of introducing a flat tax and other changes in tax
policy as important steps toward simplification of the tax regime and establishment of fair system resulting in increased tax revenues and reduced
shadow economy.
A flat tax of 19% was introduced to replace graduated income tax rates
varying from 10% to 38%. The 19 percent flat tax came into force on
January 1, 2004.
The changes also touched the Value Added Tax (VAT). There were two
VAT rates in Slovakia: the basic rate of 20% and a specially reduced rate of
14 % for some products. The VAT reform includes unification of the lower
(reduced) VAT rate (current 14 %) and higher (standard) VAT tax rate
(current 20 %) and an introduction of one uniform 19 percent VAT rate as
of January 1, 2004. The group of goods and services taxed at the current
reduced VAT rate includes basic food, medicines, energy, construction,
books, newspapers, magazines or hotel and restaurant services.
In May 2004 pursuant to the EU requirements it was proposed to lower the
threshold for VAT registration from the current SKK 3 million to SKK 1.5
million (EUR 35 000) annual turnover.
The Slovakian tax system suffered also from ‘double taxation.’ The tax reform envisaged abolishment of the following taxes: gift tax, inheritance tax,
real estate transfer tax. The real estate transfer tax, gift tax and inheritance tax
implied multiple taxation of the property that had already been taxed once.
Another relevant reason to abolish these taxes was the very low revenue
they generated (gift tax accounts for 0.9 % and inheritance tax for 0.6 % of
the total tax revenues), which in fact breached the principle of effectiveness.
Other forms of double taxation were also eliminated including the dividend
tax, which no longer exists.
10
2.1.3 Poland
Poland has also experienced a tax evasion problem. Here, too, the social
contributions tax is very high with the rate of 45 percent. To evade these
taxes employers try to officially hire people at low salary rates and actually
pay “under the table” wages. The level of the shadow economy in Poland
was estimated at 27, 6 percent in 2000. Poland is proposing to exempt
newly established firms from social taxes for the first two years to
encourage business representatives to stop paying “under the table” salaries.
2.1.4 Bulgaria
In 2003 Bulgaria chose a different way of combating evasion of social
contribution tax and personal income tax. It introduced an obligatory
registration of all the labor contracts at the local administrative units. The
effect of this change was very impressive: the unemployment rate sharply
dropped from 18% to 13%, which was conditioned by legalization of
formerly illegally employed workforce rather than by creation of new jobs.
2.1.5 Ireland
Although not a transitional country, some of Ireland’s tax reforms are very
relevant to the situation in Georgia. In January 1998 the Irish government
declared an amnesty for a ten-month period, during which taxpayers could
pay undeclared taxes without incurring any penalty charges or facing the
risk of additional criminal or civic prosecution. The government also
introduced a new tax system— effective after expiration of the tax
amnesty—envisaging stricter measures against tax evasion.
The results of the reforms were impressive: instead of the anticipated $50
million the government collected revenues of $750 million as a result of the
amnesty. This was conditioned by two factors: first, the citizens believed
that the amnesty was a one-time opportunity; second, the threat of more
severe post-amnesty penalties in case of repeated tax evasion.
11
3. Assessment of the Best Practices and their Relevance to
Georgia
3.1 The Flat Tax
In almost all the transitional countries introduction of the flat-rate tax was a
basis of the tax reforms aimed at reducing large-scale shadow economy.
Estonia was the first to adopt the flat tax in 1994, followed by Latvia in
1995, Russia in 2001 and Slovakia in 2003. Ukraine plans to introduce the
flat tax this year.
The Russian experience in combating the shadow economy should be
considered as most suitable for the Georgian reality because of the similar
experience of the two countries in policy reforms in the past and the success
achieved by Russia after introduction of the flat tax.
Many international experts are also in favor of the Russian reforms. For
instance, renowned professor Steve H. Hanke, adviser to various
governments of the world, including governments of transitional economies,
and senior economist of President Reagan’s Council of Economic Advisors,
has also recommended Russia’s flat tax reforms to the Ecuadorian and
Bulgarian governments.
Dr. Alvin Rabushka has also been impressed by the Russian reforms. He also
reacted positively to the introduction of flat tax in Estonia in 1994 and in
Latvia in 1995, even though the rates in those countries were 26 and 25
percent respectively, which is higher than the maximum of 19% he
recommended. The same thought is shared by Martin Chren, from the Hayek
Foundation in Bratislava. According to Chren, who assisted the Slovakian
finance minister in preparations for the flat tax reforms, the optimal rate of the
flat tax is 15-16%. Peter Mach, director of the Center for Economics and
Politics, a think tank founded by President Klaus in Prague, also supports
simplification of taxes and introduction of a 15% flat tax. In his opinion, a
better tax system is the only way to reduce the size of shadow economy.
12
3.2 The Social Tax
In EU member countries, the highest rate of social taxes exists in Belgium
and lowest in Ireland (56 and 29 percent respectively). The average rate in
EU member candidate countries (some of them now members) is about 45
percent. Many experts recommend reduction of these rates, citing two main
reasons. First, such a high rate is considered as a left-over of communism,
where the state was in charge of all social services and required revenues to
implement them; second, a high social tax rate can raise the level of shadow
economy.
To compare Georgia and Ireland, the latter has much greater GDP per capita
than the former, although Georgia has a higher social contributions tax. In
Ireland it is 29 percent, while in Georgia, according to the Georgian Tax
Code, it is 33 percent including 2 percent paid by the employees.
3.3 Taxes on Transfer of Property
Abolishment of the taxes on transfer of property in Slovakia could be also
seen positively from the Georgian perspective. Georgian taxpayers try to
reduce tax payments by underestimating the real value of their assets, which
allows them to avoid full payment. It should be reemphasized that this
fiscal regime is one of the major impediments to the free movement of
capital in Georgia.
3.4 Financial Amnesty
The Irish experience with tax amnesty is a good reference point for business
legalization policy in Georgia because it established two preconditions for
successful policy: (1) the amnesty has to be a one-time opportunity which
means that Ireland had never declared an amnesty before and will not do it
in the future and (2) the state has to increase punishment for those firms
which violate the law after the amnesty. As in Ireland, Georgia has not yet
implemented any tax amnesty and the new government is determined to
take measures, if the law is violated.
13
4. PRINCIPLES OF COHERENT TAX POLICY IN
GEORGIA
Integrated approach to dealing with the shadow economy. As mentioned
above, the problem of the shadow economy in Georgia is multidimensional
and requires an integrated approach by the government when carrying out
measures against it. The law-enforcement agencies and the customs
department must do everything in order to prevent smuggling of goods from
the poorly controlled border sections. These measures together with major
changes in the tax legislation can reduce illegal economic activities. The
saturation of the Georgian markets with smuggled goods makes legal
functioning of the firms not involved in tax evasion and other informal
activities almost impossible. The companies, which remain in the illegal
sector, are much more competitive than the honest taxpayers, which pushes
the latter into the shadow economy as well.
Simplification of the tax legislation. The process of simplification should
be mainly guided by the following principles: (1) Improvement of economic
performance by reducing unjustifiable high rates of some taxes; (2) Change
of the method of administration of some taxes; (3) Reduction of the total
number (nineteen) of taxes by eliminating the ones with no fiscal effect.
These measures, together with simplification of rules and procedures of tax
administration should play a major role in creating incentives for taxpayers
to return to the legal sector of economy. Simplification of the tax legislation
is a key principle that reveals the need of tax reforms because past years
have demonstrated that complicated tax systems are criticized for their
ineffectiveness and lack of fairness even in developed countries. This is
more apparent in a country like Georgia. Therefore, simplification is
deemed crucial for resolving the problem.
Adoption of the New Tax Legislation. Instead of amending the current tax
legislation the government should elaborate new legislation because: (1)
The old tax code was very often subject to changes (around 700 hundred
amendments since its adoption) and its consistency is lost, (2) The proposed
principles of tax reforms are more fundamental and encompass almost all
14
parts of the tax system. Therefore, introduction of new legislation is more
appropriate.
Georgia should try to develop its policy strategically by combining
different proven policy practices. While introducing changes in tax
legislation or taking other actions, the government should combine different
best practices, as outlined above, in a strategic package most appropriate for
Georgia. For instance, it could combine the Russian experience with the
flat-rate tax and the financial amnesty model of Ireland.
5. ESSENTIAL ELEMENTS OF THE COHERENT TAX
POLICY: THE INCOME TAX AND SOCIAL INSURANCE TAX
The graduated personal income tax and social insurance tax are focal parts
in our analysis. These two taxes are in tight conjunction with country’s
history after the break-up of the former Soviet Union. The progressive
income tax was introduced in the tax code adopted in 1997. The objective
was clear: Georgia copied the experience of other transitional countries,
which in their turn copied the western experience. The idea of vertical
equity implying that richer people should pay greater share of their income
than the less well-off ones is the basis of the progressive tax system.
Unfortunately, this principle was not put into practice and there are many
reasons for its failure. First and foremost, Georgia was not prepared to
implement the tax system which is known everywhere for its complexity of
compliance. The second reason is that this system creates strong incentives
for tax cheating. The noble idea of equity in reality has served as a basis for
tax evasion and oppression of law-abiding taxpayers. Besides, the inflation
and increase in average salary level have made the income tax system even
more unfair. The table below shows that any taxpayer receiving more than
600 Lari per year must pay the highest rate of income tax - 20 percent (For
comparison, in 2003 the average nominal monthly salary in Georgia was
139 Lari).
15
Table 2.
The Personal Income Tax Rates under the Current Tax Code
Amount of taxable
income per year
1. Up to 200 Lari
Tax Rate
12% of the amount of taxable
income
24 Lari + 15% of the amount in
excess of 200 Lari
46.5 Lari + 17% of the amount in
excess of 350 Lari
89 Lari + 20%o of the amount in
excess of 600 Lari
2. From 201 to 350 Lari
3. From 351 to 600 Lari
4. 601 Lari or more
Therefore, almost all taxpayers are considered as the richest people and are
to pay maximum share of their income. Such a system creates an environment where the income tax evasion is very high. According to the Ministry
of Finance of Georgia in 2003 the share of income tax in GDP was only 0,
29 percent or 2,6 percent of the total tax revenues. The levels of personal
income tax revenue share in different European countries and the similar
indices for Georgia are presented in the table below:
Table 3.
16
Georgia
Lithuania
Country
Romania
Estonia
Latvia
Slovakia
30
25
20
15
10
5
0
Bulgaria
Total Tax Revenue Share (Per Cent)
Table 3. The Personal Income Tax Revenue Estimates in Four
Transitional Countries, 2002.
Besides, we can see that in three countries: Latvia, Estonia and Lithuania
where the flat income tax already exists, the shares of the personal income
taxes are higher than in the countries with a graduated income tax.
Taking into account the experience of other countries and Georgia itself,
introduction of the flat-rate income tax would be a more appropriate
solution. We also believe that the tax rate should not exceed a 13-percent
level, because this rate has already been applied in Russia and Ukraine and
maintaining the same or lower rate would be more convenient for Georgia.
The main argument to support this viewpoint is that Georgia should become
more competitive and attractive for investors than Russia or other countries
with more liberal tax systems. To date the revenues from tax collection in
Russia amount to 35 percent of GDP while in Georgia, where tax rates are
higher, the share of tax revenues is only 11 percent of official GDP.
The social insurance tax is deemed to be the second most evaded tax.
According to our estimates revenues generated from social contribution tax
accounts only for 3,1 percent of the official GDP. The average level of this
tax in EU member countries is 11 percent (it should be noted that official
GDP figures are much more accurate in EU member countries than in
Georgia). From our point of view this rate can be lowered from the current
33 percent rate to a 16- percent rate. We estimate that such a decline will
generate much more revenues than available now, because it will really
reintegrate the taxable base (payroll) into the legal economy. From our
viewpoint the government should try to address the social security issue by
supporting a pension reform and development of private pension saving
accounts.
17
6. TOWARD ABOLISHMENT OF THE TAXES ON
TRANSFER OF PROPERTY
When we underscore the importance of a coherent tax policy the emphasis
is of course placed on simplicity and fairness of the tax legislation. From
this standpoint the existence of taxes on transfer of property is not justified.
To date Georgia really needs free movement of capital and any obstacle to
that can only impede the legalization of the shadow economy.
In the current tax code we have three different taxes on transfer of property:
(1) the tax on transfer of real estate, (2) inheritance and gift tax, (3) tax on
transfer of motor vehicles. The taxable amount in the first case is the
transferred compensation amount and the rate is 2 percent of the latter
which should not be less than a market price of the transferred property. The
inheritance and gift transfer is taxed with 30 percent rate of taxable amount
based on an average market price of the gifted or inherited property. The
third tax payment is defined on the basis of different characteristics of the
motorized vehicle.
According to the estimates of the Ministry of Finance in 2001 the revenues
collected from the taxes on transfer of property amounted only to 4.6
million Lari while there is no data at all about the other two taxes. Almost
all the transactions related to the transfer of property are made illegally, i.e.
the real market prices of the subjects of transactions are much higher than
registered officially.
7. GENDER-SENSITIVE APPROACH
The current tax code envisages a fixed tax for the physical persons, who do
not hire employees and carry out economic activities independently in
accordance with the NACE (Classification of Economic Activities in the
European Community). This category of taxpayers mainly comprises
women employed in the retail trade or other sectors of small enterprises.
The fixed tax was introduced as an amendment to the Tax Code and was
18
intended to simplify tax compliance for small entrepreneurs. This indirectly
deals with the gender issue as well. In our view this initiative should be
retained in the new tax code as well, because the latter together with the
integrated fixed tax could envisage all kinds of activities related to female
involvement in small businesses through taking into account the
requirements of the Presidential Decree on gender equality.
Conclusion
Implementation of the measures proposed in this paper would make the tax
policy coherent and effective with the aim to achieve lowest possible level
of shadow economy in Georgia.
The adoption of the new tax code that will simplify the tax structure,
broaden the tax base and eliminate exemptions and nuisance taxes is the
focal point of our recommendations. The new tax policy will allow the
government to fully eliminate domestic arrears and increase expenditures on
social projects and infrastructure.
Success of the proposed measures is closely interrelated with the
determination of the Georgian government to combat corruption and thus,
reduce the incentives for unlawful behavior.
19
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ganviTarebis Sesaxeb. saqarTvelos strategiisa da saerTaSoriso urTierTobebis
kvlevis fondis adgilobrivi kuratorebi afaseben naSromebs Sinaarsobrivad da
xarisxobrivad da mudmiv konsultacias uweven programis monawileebs
mosamzadebel kursebs Soris periodSi.
2003-2004 wels xuTi samTavrobo organizaciis cxra wevrma gaiara
Treiningi. 2004-2005 wels 12 samTavrobo departamentidan da
organizaciidan momzadda 35 saxelmwifo moxele.
sazogadoebrivi politikis codnis qseli sxva saxis daxmarebasac uwevs
saqarTvelos mTavrobas. igi aqtiurad uWers mxars sazogadoebrivi politikis
programis SemuSavebasa da modernizacias sazogadoebriv saqmeTa
institutebSi saqarTveloSi, somxeTsa da azerbaijanSi. proeqti dasruldeba
2007 wels.
23
Sinaarsi
1. Sesavali
2.
Crdilovan ekonomikasTan brZolis saukeTeso gamocdilebaTa
mimoxilva
25
28
2.1 evropuli gamocdileba
28
2.1.1 ruseTi
29
2.1.2 slovakeTi
30
2.1..3 poloneTi
31
2.1.4 bulgareTi
31
2.1.5 irlandia
31
3. sukeTeso gamocdilebaTa mimoxilva
saqarTvelosTan mimarTebaSi
3.1 erTiani saSemosavlo gadasaxadi
3.2 socialuri gadasaxadi
3.3 gadasaxadebi qonebis gadacemisaTvis
3.4 sagadasaxado amnistia
32
32
34
34
35
4. Tanmimdevruli sagadasaxado politikis
principebi saqarTveloSi
35
5. Tanmimdevruli sagadasaxado politikis ZiriTadi elementebi:
saSemosavlo gadasaxadi da
socialuri dazRvevis gadasaxadi
37
6. qonebis gadacemis gadasaxadis gauqmebis
mimarTulebiT
41
7. genderuli midgoma
42
8. daskvna
42
9. gamoyenebuli literatura
43
24
1. Sesavali
dRes arsebul uamrav da saswrafod gadasawyvet problemas Soris, romelis
winaSec axali xelisufleba aRmoCnda, erT-erT umTavress Crdilovani
ekonomika warmoadgens, romlis gadawyvetis gareSe saxelmwifo institutebis normaluri funqcionireba da qveynis Semdgomi ganviTareba
warmoudgenelia. ukanasknel wlebSi saqarTvelo qronikuli sabiujeto krizisis
pirobebSi imyofeba, ramac saxelmwifos elemntaruli sociluri uzrunvelyofis
SesaZleblobebic waarTva. sabiujeto saxsrebis ukmarisobis gamo
saxelmwifom, faqtobrivad xelfasebisa da pensiebis gadaxdisa da sxva
aucilebeli amocanebis ganxorcielebis unari dakarga. winamdebare naSromis
mizans
aRniSnul
problemasTan
dakavSirebiT
Sesabamisi
rekomendaciebisa da samoqmedo gegmis SeTavazebiT adekvaturi politikuri
nabijebis SemuSavebis xelSewyoba warmoadgens.
miuxedavad imisa, rom Crdilovani ekonomikis problema metad rTuli
sakiTxia da masTan brZola kompleqsur midgomas moiTxovs, winamdebare
naSromSi ZiriTadi yuradReba arsebuli sagadasaxado politikis gaumjobesebas eTmoba. cudad kontrolirebadi sazRvrebi da kontrabanda Crdilovani
ekonomikis gamomwvev erT-erT umTavres faqtors warmoadgens, Tumca
es ufro samarTaldamcavi struqturebis kompetenciaa da Cvens naSromSi
aRniSnul problemebze naklebad visaubrebT. Tumca ar uarvyofT
kontrabandis problemasTan mimarTebaSi ekonomikuri meqanizmebis
mniSvnelobas. Cven aseve gverds auvliT problemis politikur mxares, da
CavTvliT, rom saqarTvelos axal xelisuflebas aRniSnuli problemis gadawyvetis sakmarisi politikuri neba gaaCnia (manamde politikuri nebisa Tu
mzadyofnis ararseboba araformaluri ekonomikis winaaRmdeg brZolas
SeuZlebels xdida).
25
uzbekistani
iugoslavia
ukraina
slovenia
ruseTis ferederacia
slovakeTis respublika
rumineTi
poloneTi
litva
latvia
moldoveTi
yirgizeTis respublika
kazaxistani
xorvatia
bulgareTi
saqarTvelo
ungreTi
30
CexeTis respublika
40
bosnia - hercogovina
50
somxeTi
60
albane
Ti
oficialuri Sida erovnuli produqtis procentuli wili
70
azerbaijani
80
belorusia
cxrili 1. 23 gardamavali qveynis ekonomikuri sidide (msoflio bankis 2000 wlis gamoTvlebze dayrdnobiT)
20
10
0
qveynebi
saqarTvelo msoflioSi Crdilovani ekonomikis doniT erT-erT pirvel adgilze
imyofeba. misi xvedriTi wili mTlian Sida produqtTan mimarTebaSi yvelaze
maRalia gardamavali ekonomikis mqone saxelmwifoTa Soris da igi 67
procents aRwevs. Sedegad saqarTveloSi sagadasaxado Semosavlebis done
mTliani Sida produqtis mimarT Zalian mcirea da igi 7 procentis farglebSi
meryeobs.
sagadasaxado Semosavlebis mobiliziciis dabali donis gamo 1998 wlidan
moyolebuli saxelmwifo ver axerxebda biujetis kanonis Sesrulebas da
yovelwliurad izrdeboda sabiujeto davalianebis maCvenebeli. saerTaSoriso
savaluto fondma SeaCera programa saqarTvelos mTavrobasTan da misi
ganaxleba mosalodnelia im SemTxvevaSi Tu saqarTvelos mTavroba
miiRebs yvela zomas situaciis gamosworebis mizniT.
mouqneli sagadasaxado politika zogadad da sagadasaxado kanonmdeblobis
seriozuli xarvezebi mniSvnelovnad ganapirobeben saqarTveloSi Crdilovani
ekonomikis didi masStabebis arsebobas. am xarvezebidan SeiZleba
gamoyofil iqnas Semdegi:
26
1.
socialuri dazRvevis gadasaxadis 33%-iani ganakveTi. igi
damqiraveblisaTvis mZime sagadasaxado tvirTs warmoadgens,
vinaidan
sagadasaxado
kodeqsiT
damqiravebeli
ixdis
sagadasaxado tvirTis ZiriTad nawils (31 procentian ganakveTs).
amitom damqiraveblebi cdiloben damalon maT mier realurad
gadaxdili xelfasis odenoba daqiravebulTa mimarT.
2.
progresiuli saSemosavlo gadasaxadi, romelic
konfiskatorul
xasiaTs atarebs da administrirebis TvalsazrisiT rTulia. socialuri
gadasaxadis msgavsad saqme gvaqvs realuri Semosavlebis
damalvasTan gadasaxadis gadamxdelTa mier;
3.
saqarTveloSi didi moculobis aradeklarirebuli sagadasaxado
valdebulebebis arseboba, romelTa legalizacia garTulebulia an
SeuZlebelia arsebuli kanondeblobis pirobebSi;
4.
gadasaxadebi, romlebic dakavSirebulia qonebis CuqebasTan,
memkvidreobiT gadacemasTan da uZravi qonebis gadacemasaTan.
pirveli ori gadasaxadi miekuTvneba e. w. keTili nebis
gadasaxadebs, romelTa arsebobas fiskaluri efeqti ar gaaCniaT da
moqalaqeTa keTili nebis gamovlenas zRudavs. aseve ar
gamoirCeva fiskaluri efeqtis TvalsazrisiT gadasaxdi uZravi
qonebis gadacemisaTvis, romelic kapitalis Tavisufal moZraobasac
aferxebs, xolo garigebebi ZiriTadad Semcirebuli RirebulebiTaa
asaxuli.
5.
problemas warmoadgens sagadasaxado kodeqsis xSiri cvlileba.
1997 wels misi miRebidan man uamravi cvlileba ganicada, rac
biznes-wreebis undoblobis mizezad iqca. zogjer cvlilebebi viwro
jgufebis interesebis Sesabamisad xdeba, rac xels uSlis
keTilsindisieri biznesis ganviTarebas.
2. Crdilovan ekonomikasTan brZolis saukeTeso gamocdilebaTa mimoxilva
27
2.1 evropuli gamocdileba
ganvlili dekadis gamocdileba gvkarnaxobs, rom TiTqmis yvela gardamavali
ekonomikis mqone qveyanaSi arseboben saerTo mizezebi, romlebic
ganapirobeben Crdilovani ekonomikis didi masStabebis arsebobas. iseve
rogorc saqarTvelos SemTxvevaSi am qveynebSi sagadasaxado kanonmdeblobis seriozuli xarvezebi SeiZleba ganvixiloT, rogorc Crdilovani
ekonomikis warmoSobis erT-erTi ZiriTadi mizezi. mokle mimoxilvaSi
yuradReba aseve gamaxvildeba im qveynebze, romlebSic reformebi
SedarebiT axlo warsulSi daiwyo da maTi Sedegebi mosalodnelia uaxloes
momavalSi. garda gardamavali ekonomikis mqone qveynebisa,
mimoxilvaSi yuradReba agreTve gamaxvilebulia irlandiis gamocdilebaze,
romelic miCneulia misadagebulad saqarTvelos ralobisadmi finansuri amnistiis sakixSi.
28
2.1.1 ruseTi
2001 wels ruseTis xelisuflebam mniSvnelovani sagadasaxado reformebis
ganxorcieleba daiwyo. am mimarTulebiT pirveli nabiji progresiuli
saSemosavlo gadasaxadis, romelic 12%-dan 30%-mde meryeobda, erTiani
13 %-iani proporciuli saSemosavlo gadasaxadiT Canacvleba iyo. aqedan
35%-iani ganakveTi dawesda mxolod 5 saxis saqmianobaze, maT Soris
saTamaSo biznesze, latariidan da prizebidan miRebul Semosavalze. 2000
wels reformis dawyebamde sagadasaxado Semosavlebis xvedriTi wili mTlian Sida produqtSi mxolod 10 procents Seadgenda da Crdilovani
ekonomikis xvedriTi wili ki 50 procents. erTiani proporciuli gadasaxadis
SemoReba ruseTis xelisuflebam gadasaxadisagan Tavis aridebis Semcirebis
da saxelmwifos Semosavlebis gazrdis mizniT ganaxorciela.
miRebuli cvlilebebiT miRweulma warmatebam yvela molodins
gadaaWarba. ruseTis gadasaxadebis saministros monacemebiT reformebis
pirveli wlis ganmavlobaSi inflaciis gaTvaliswinebiT
saSemosavlo
gadasaxadiT miRebuli Semosavlebi 28 procentiT gaizarda. 2002 wels es
maCvenebeli 20,7 procenti Seadgina, xolo 2003 wlis pirvel naxevarSi 31,6
procenti wina welTan SedarebiT. mTlianobaSi 2000 wlidan 2003 wlis
pirvel naxevramde erTiani saSemosavlo gadasaxadiT miRebuli
Semosavlebis zrda 80,1 procents Seadgens. erTiani gamartivebuli
saSemosavlo gadasaxadis SemoReba warmoadgens gadasaxadebisagan
Tavis aridebis Semcirebis Sedegs da saxezea ruseTis fiskalur sferos
stabilizaciis mZlavri tendencia.
29
2.1.2 slovakeTi
2003 wlis oqtomberSi slovakeTis sagadasaxado kanonmdeblobaSi
ganxorcielda mniSvnelovani cvlilebebi, romelic efuZneba im ideas, rom
erTiani saSemosavlo gadasaxadis SemoReba da sxva cvlilebebis gatareba
sagadasaxado kanonmdeblobaSi warmoadgenen mniSvnelovan nabijebs
mimarTuls sagadasaxado kanonmdeblobis gamartivebisaken da samarTliani
sistemis Seqmnisaken, rac Sedegad unda aisaxos gazrdil sagadasaxado
SemosavlebSi da Crdilovani ekonomikis Semcirebul masStabebSi.
slovakeTis mTavrobam SemoiRo 19 procentiani erTiani saSemosavlo
gadasaxadi, romelic Caenacvla adre moqmed 10-dan 38 procentamde
cvalebad progresiul gadasaxads.
cvlilebebi Seexo agreTve damatebuli Rirebulebis gadasaxads, romelic
gaxda unificirebuli yvela saqonelze da momsaxurebaze adrindeli 20
procentiani sabazo da 14 procentiani calkeuli saqonlis saxeobebisaTvis gankuTvnili ganakveTisgan gansxvavebiT. kerZod, igi Seicvala erTiani 19
procentiani ganakveTiT.
Seicvala midgoma ormagi dabegvris sakiTxis mimarTac. aqamde mogebis
gadasaxadis gadaxdis Semdeg gasanawilebeli dividendebi ibegreboda
xelmeored, rogorc individualuri Semosavali. reformam gaauqma gadasaxadi
dividendebze.
gadasaxadebi, romlebic dakavSirebulia qonebis CuqebasTan an
memkvidreobiT gadacemasTan gauqmda an igegmeba maTi gauqmeba, rac
gulismobs, rom slovakeTSi “keTili nebis” dabegvra ar moxdeba da
sagadasaxado sistema gaxdeba ufro samarTliani. igegmeba agreTve uZravi
qonebis gadacemisaTvis gadasaxadis gauqmebac.
2.1..3 poloneTi
poloneTs aseve gaaCnia gadasaxadebisagan Tavis aridebis problema. iq,
iseve rogorc mraval gardamavali ekonomikis mqone qveyanaSi socialuri
gadasaxadis done sakmaod maRalia da Seadgens 45 procents, xolo Crdi-
30
lovani ekonomikis xvedriTi wili mTlian Sida produqtSi 27,6 procentia.
maRali gadasaxadis Tavidan acilebis mizniT damqiraveblebi cdiloben
oficialurad gadauxadon daqiravebulebs dabali xelfasebi da ZiriTadi Sromis
sazRauri ki araoficialurad. biznesis legalizaciis saxelmwifo politikis
gatarebis mizniT SemoTavazebulia socialuri gadasaxadebisagan 2 wliT axladdafuZnebuli firmebis gaTavisufleba. mocemuli RonisZieba saSualebas
miscems firmebs srulad aCvenon maT mier daqiravebul muSamosamsaxureTa Semosavali da amgvarad gaizardon dasabegri baza.
2.1.4 bulgareTi
2003 wels bulgareTis kanonmdeblobaSi Setanili cvlilebiT SemoRebul iqna
yvela daqiravebulis SromiTi xelSekrulebebis savaldebulo registracia
xelisuflebis adgilobriv organoebSi. SemoRebis Semdeg umuSevrobis done
18-dan 13 procentamde daeca, rac dakavSirebuli iyo ara axali samuSao
adgilebis SeqmnasTan, aramed aralegalurad dasaqmebulTa gadasvlasTan
ekonomikis legalur seqtorSi.
2.1.5 irlandia
irlandia ra Tqma unda ar warmoadgens gardamavali ekonomikis mqone
saxelmwifos an sazogadoebas, magram sagadasaxado reformebSi garkveuli
gamocdileba warmoadgens friad misadagebuls saqarTvelos realobasTan.
1988 wlis ianvarSi irlandiis mTavrobam miiRo gadawyvetileba moexdina
saSemosavlo gadasaxadis gadamxdelTa amnistia da saamnistio periodad
dawesebul iqna 10 Tve amnistiis gamocxadebis momentidan. gadamxdelebs
miecaT saSualeba gadaexadaT aradeklarirebuli gadasaxadebi yovelgvari
sauravis gareSe da agreTve moxda maTi sisxlissamarTlebrivi pasuxismgeblobisagan gaTavisufleba. mTavrobam mogvianebiT daiwyo axali
sagadasaxado sistemis SemoRebaze muSaoba, romelic gulisxmobda
sajarimo procedurebis gamkacrebas gadasaxadebis gadaxdisagan xelmeored
Tavis aridebis SemTxvevaSi. reformebis Sedegad miRweulma Sedegebma
molodins gadaaWarba. nacvlad amnistiis Sedegad mosalodneli 50 milioni
dolarisa biujetma miiRo 750 milioni dolari. aseTi Sedegi ganpirobebuli iyo
ramdenime faqtoriT. pirveli gulisxmobda am RonisZiebis mxolod
31
erTjeradad ganxorcielebis SesaZleblobas, xolo meore sanqciebis gamkacrebas amnistiis Semdeg xelmeore recidivis SemTxvevaSi.
3. sukeTeso gamocdilebaTa mimoxilva
saqarTvelosTan mimarTebaSi
3.1 EerTiani saSemosavlo gadasaxadi
TiTqmis yvela gardamavali ekonomikis mqone saxelmwifoSi erTiani
saSemosavlo gadasaxadis SemoReba warmoadgenda sagadasaxado
reformebis safuZvels da isini mimarTuli iyo Crdilovani ekonomikis
masStabebis Semcirebisaken. 1994 wels estoneTma pirvelma miiRo erTiani
proporciuli saSemosavlo gadasaxadi, romelsac mohyva igive cvlilebebi
latviaSi 1995 wels, ruseTSi 2001 wels, slovakeTSi 2003 wels, xolo ukraina
msgavs cvlilebebs mimdinare wels gegmavs. ruseTis reformebi erTiani proporciuli saSemosavlo gadasaxdis SemoRebis Semdeg unda CaiTvalos am
mimarTulebiT ganxorcielebul cvlilebaTa Soris yvelaze efeqturad da amave
dros misadagebulad saqarTvelos realobasTan, vinaidan ekonomikuri
procesebi bolo aTwleulebis ganmavlobaSi orive qveyanaSi daaxloebiT
erTnairad mimdinareobda.
ruseTSi ganxorcielebul cvlilebebs dadebiTad afasebs mravali cnobili
eqsperti. magaliTad doqtori stiv henki, romelic iyo prezident reiganis
ekonomikur mrCevelTa sabWos wevri da sxva gardamavali ekonomikis
mqone saxelmwifoTa xelmZRvanelebis ekonomikuri mrCeveli, iSveliebs ra
ruseTSi ganxorcielebuli reformebis Sedegad miRweul warmatebebs urCevs
igive reformebis gatarebas bulgareTis da ekvadoris mTavrobebs. rusul
reformebs dadebiTad afasebs doqtori elvin rabuSkac. aRsaniSnavia, rom
proporciuli gadasaxadis upiratesobaze igi pirvelad 1981 wels “The Wall
Street Journal” Si gamoqveynebul statiaSi "The Attractions of a Flat-Rate
Tax System" saubrobs. rabuSka dadebiTad afasebs estoneTSi 1994 wels da
latviaSi 1995 wels erTiani saSemosavlo gadasaxadebis SemoRebas,
miuxedavad imisa, rom misi azriT am qveynebSi saSemosavlo gadasaxadis
maRali ganakveTebi iqna miRebuli (Sesabamisad 26 da 25 procenti). misi
32
azriT, proporciuli saSemosavlo gadasaxadis ganakveTi 19% ar unda
aRematebodes. igive azrs iziarebs batoni martin Cerni, bratislavaSi haiekis
fondis wevri da slovakeTis finansTa ministris mrCeveli. mas proporciuli
saSemosavlo gadasaxadis optimalur sidided 15-16% miaCnia. peter maki,
romelic CexeTis prezident klausis mier dafuZnebul eqspertTa sabWos
direqtoria, aseve mxars uWers sagadasaxado sistemis gamartivebas da
erTiani 15 procentiani saSemosavlo gadasaxadis SemoRebas CexeTSi.
3.2 socialuri gadasaxadi
evropis kavSiris wevr saxelmwifoebSi socialuri gadasaxadebis yvelaze maRali
ganakveTi belgiaSia da yvelaze mcire irlandiaSi (Sesabamisad 56 da 29
procenti). unda aRiniSnos, rom evrokavSiris kandidati qveynebis umravlesobas
(zogierTi maTgani ukve gaxda wevri) aseve gaaCnia socialuri gadasaxadis
maRali ganakveTebi, romlis saSualo sidide 45 procents Seadgens. es garkveulwilad miCneulia socialistur warsulSi socialuri uzrunvelyofis saxelmwifo
sistemis arsebobis gadmonaSTad da mravali eqspertis mier rekomendirebulia
arsebuli ganakveTebis Semcireba. Tu mxedvelobaSi miviRebT irlandiis
magaliTs, romelsac gaaCnia dabali socialuri gadasaxadis ganakveTi da amave
dros erT sul mosaxleze erToblivi Sida produqtis maCvenebeli saqarTvelosTan
SedarebiT gacilebiT ufo maRalia,
da agreTve gaviTvaliswinebT am
gadasaxadis uaryofiT rols Crdilovani ekonomikis arsebuli masStabebis zrdaze,
saqarTvelos mTavrobam yuradReba unda gaamaxvilos am gadasaxadis
ganakveTis optimaluri sididis gansazRvraze. aseve gasaTvaliswinebelia
poloneTSi axladSeqmnili firmebis mimarT gaweuli SeRavaTis Sedegad
miRebuli efeqtis mniSvneloba da misi saqarTveloSi realizaciis SesaZlebloba,
vinaidan mocemulma politikam naTlad warmoaCina Crdilovani ekonomikis da
kerZod araregistrirebuli SromiTi xelSekrulebebis raodenobis mkveTri
Semcirebis Sedegad sagadasaxado Semosavlebis zrda.
3.3 gadasaxadebi qonebis gadacemisaTvis
slovakeTSi gasuli wlis oqtomberSi ganxorcielebuli reformebis Sedegad
gauqmebuli e.w. `keTili nebis” gadasaxadebi mniSvnelovani iqneba
saqarTveloSi arsebuli realobis gaTvaliswinebiT. rogorc cnobilia saqarTveloSi qonebis Cuqebis an memkvidreobiT gadacemis dros garigebaTa
33
umravlesoba xorcieldeba dabegvris obieqtis realuri Rirebulebis Semcirebis
gziT. igive xdeba uZravi qonebis gadacemis dros, rac faqtobrivad xels uSlis
kapitalis Tavisufal moZraobas da mis legalur CarCoebSi moqcevas.
cnobilia agreTve, rom slovakeTi gegmavs uZravi qonebis gadasaxadis
gauqmebas, rac agreTve misaRebi iqneboda saqarTveloSi biznesis
legalizaciis politikis warmatebulad ganxorcielebisaTvis.
3.4 sagadasaxado amnistia
irlandiis gamocdileba sagadasaxado valdebulebaTa amnistiasTan
dakavSirebiT misaRebia saqarTvelos sinamdvileSi ori mizeziT. pirveli aris
is, rom saqarTveloSi irlandiis msgavsad sagadasaxado amnistia pirvelad
xorcieldeba (rac irlandiis gamocdilebis gaTvaliswinebiT aseTi politikis
warmatebis erT-erTi sawindaria) da meore saqarTvelos mTavrobas
gaaCnia saTanado politikuri neba, rom gamoiyenos kanoniT gaTvaliswinebuli yvela RonisZieba im gadamxdelebis mimarT, romlebic amnistiis
Semdgom kvlav Seecdebian Tavi aaridon gadasaxadebis gadaxdas.
4. Tanmimdevruli sagadasaxado politikis
principebi saqarTveloSi
yovlismomcveli midgoma Crdilovan ekonomikis dasamarcxeblad.
rogorc zemoT vaxseneT, saqarTveloSi Crdilovani ekonomikis problema,
SeiZleba iTqvas, mravalganzomilebiani sakiTxia da mis winaaRmdeg
brZola erTian, mravalmxriv midgomas moiTxovs. samarTaldamcavma
organoebma kontrabandis masStabebis Sesamcireblad da naklebad daculi
sazRvrebis gasakontroleblad sakuTari Zalisxmeva unda gaaaTmagon da
igives unda mimarTos sabaJo samsaxurmac. aRniSnuli zomebi, sagadasaxado kodeqsSi ganxorcielebul cvlilebebTan erTad Crdilovani ekonomikis
masStabebis Semcirebis ZiriTadi safuZveli gaxdeba. saqarTveloSi bazris
kontrabanduli saqonliT gajereba TiTqmis SeuZlebels xdis firmebis kanonier
saqmianobas. gadasaxadebisagan Tavis aridebisa da arakanonieri
qmedebebis sxva formebis gareSe warmoudgeneli xdeba maTi arseboba.
34
aralegalurad moqmedi sawarmoebi gacilebiT konkurentunariani arian da
ukeTesad grZnoben Tavs, vidre patiosani gadamxdelebi, rac maTac
ekonomikis araformalur seqtorSi gadasvlas aiZulebs.
sagadasaxado kodeqsis simartive.
gamartiveba ZiriTadad Semdeg
principebs unda eyrdnobodes: 1). ekonomikuri aqtivobis gazrda zogierTi
gadasaxadis usamarTlod maRali ganakveTis Semcirebis gziT; 2). zogierTi
gadasaxadis administrirebis meTodebis cvlileba; 3). gadasaxadebis saerTo
raodenobis (cxrameti gadasaxadi) Semcireba fiskaluri efeqtis armqone
gadasaxadebis gauqmebis xarjze. aRniSnuli zomebi, gadasaxadebis administrirebis procedurebisa da wesebis gamartivebasTan erTad, gadasaxadebis gadamxdelTaTvis erTgvari stimulis safuZveli gaxdeba ekonomikis legalur
seqtorSi dabrunebis kuTxiT. reformebis saWiroebis umTavres princips
sagadasaxo kanonmdeblobis gamartiveba warmoadgens, radgan ukanasknel
wlebSi naTlad gamoCnda, rom maTi araefeqturobisa da arasamarTlianobis
gamo garTulebuli sagadasaxado sistema ganviTarebul qveynebSic kritikis
sagnad iqca. iseT qveyanaSi rogoric saqarTveloa es kidev ufro aqtualuria da
migvaCnia, rom kanonmdeblobis gamartiveba misi cvlilebis aucilebel da
ZiriTad pirobad unda iqces.
axali sagadasaxado kanonmdeblobis miReba. xelisuflebam dRes arsebuli
sagadasaxado kodeqsis magier axali kodeqsi unda Seqmnas, radgan: 1).
Zveli sagadasaxado kodeqsi Zalian xSirad xdeboda (man daaxloebiT 700
cvlileba ganicada misi miRebidan) cvlilebebis obieqi da mTlianad daikarga
arsebuli viTarebis Sesatyvisoba. 2). SemoTavazebuli sagadasaxado
reformebis principebi imdenad fundamenturi da mravalmxrivia, rom axali
sagadasaxado kanonmdeblobis Seqmna ufro marTebuli iqneba.
saqarTvelo unda Seecados moaxdinos sakuTari politikis SemuSaveba
msoflios sxvadasxva gamocdilebaTa Serwymis meSveobiT. saqarTvelos
mTavrobam mxedvelobaSi unda miiRos sxvadasxva qveynebis gamocdileba
sagadasaxado kanonmdeblobaSi cvlilebebis Setanis an sxva RonisZiebaTa
gatarebis dros. magaliTad ruseTis gamocdileba saSemosavlo gadasaxadTan
mimarTebaSi da irlandiis gamocdileba sagadasaxado amnistiis gamocxadebis
dros.
35
5.
Tanmimdevruli
sagadasaxado
ZiriTadi
elementebi:
gadasaxadi
da
politikis
saSemosavlo
socialuri
dazRvevis
gadasaxadi
winamdebare dokumentSi fokusireba ZiriTadad saSemosavlo da socialuri
dazRvevis gadasaxadze xdeba. 1997 wels miRebul sagadasaxado kodeqsSi
progresuli saSemosavlo gadasaxadi iyo warmodgenili. progresuli saSemosavlo gadasaxadis miRebis ZiriTadi mizezi is iyo rom, moxda sxva
gardamavali qveynebis gamocdilebis kopireba, romlebmac, Tavis mxriv,
dasavluri gamocdilebis kopireba moaxdines. vertikaluri Tanasworobis idea,
iTvaliswinebs rom mdidarma moqalaqem misi Semosavlis meti wili unda
gadaixados. swored es warmoadgens progresuli sagadasaxado sistemis
safuZvels. samwuxarod aRniSnuli principi realurad ver muSaobs da misi
warumateblobis mravali mizezi arsebobs. pirvel rigSi saqarTvelo
moumzadebeli aRnoCnda ganexorcielebina yvela is procedura, romelic
aucilebelia aRniSnuli gadasaxadis realurad asamuSaveblad. meore gaxlavT
is, rom aRniSnuli sistema sagadasaxado TaRliTobis Zlier stimuls qmnis.
Tanasworobis keTiSobiluri idea, realobaSi, gadasaxadebisagan Tavis
aridebisa da kanonmorCili gadasaxadis gadamxdelTa Cagvris safuZvlead
iqca. amasTan inflaciam da saSualo xelfasis zrdam saSemosavlo
gadasaxadis sistema ufro usamarTlod aqcia. qvemoTmoyvanili cxrili
naTlad warmoaCens, rom nebismieri gadasaxadis gadamxdeli, romelic wlis
ganmavlobaSi 600 larze mets iRebs valdebulia saSemosavlo gadasaxadi
umaRlesi 20%-iani tarifiT gadaixados (SedarebisaTvis, 2003 wels saSualo
Tviuri xelfasi saqarTveloSi 139 lari iyo).
cxrili 2.
saSemosavlo gadasaxadi tarifi axlandel
sagadasaxado kodeqsSi.
dasabegri Semosavlis odenoba
kalendarul wlis ganmavlobaSi
(13.07.2000. 470 sakanonmdeblo
macne N30)
36
gadasaxadis ganakveTi
1. 200 laramde
dasabegri Semosavlis 12%
2. 201-dan 350 laramde
24 lari + 200 lars
Semosavlis 15%
46,5 lari + 350 lars
Semosavlis 17%
zeviT
89 lari + 600
Semosavlis 20%
zeviT
3. 351-dan 600 laramde
4. 601 da meti lari
lars
zeviT
amitom, gadasaxadis gadamxdelTa umravlesoba miCneulia umdidres fenad da
maT Semosavlidan dadgenili maqsimaluri wilis gadaxda evalebaT. amgvari
sistema iseT garemos qmnis, sadac saSemosavlo gadasaxadisagan Tavis
arideba metad mimzidvelia da Sesabamisad Zalian maRalic. saqarTvelos
finansTa saministros monacemebiT 2003 wels mSp-Si saSemosavlo
gadasaxadis wili, mxolod 0,29 %-s, anu mTliani sagadasaxado Semosavlebis
2,6 %-s Seadgenda. imisaTvis rom naTlad warmovaCinoT saSemosavlo
gadasaxadidan miRebuli Semosavlebis done sxvadasxva evropul qveynebSi
da igi saqarTvelos maCvenebels SevadaroT, Semdeg cxrils gTavazobT:
cxrili 3.
saSemosavlo gadasaxadidan miRebuli Semosavlebis Sefaseba eqvsi
gardamavali ekonomikis
qveyanaSi 2002 wels.
Georgia
Lithuania
Country
Romania
Estonia
Latvia
Slovakia
30
25
20
15
10
5
0
Bulgaria
Total Tax Revenu Share (Per Cent)
Table 3. The Personal Income Tax Revenu Estimates in Four
Transitional Countries, 2002.
37
garda amisa, naTlad Cans, rom sam qveyanaSi: latviaSi, estoneTsa da
litvaSi, sadac erTiani (proporciuli) gadasaxadi ukve arsebobs, saSemosavlo
gadasaxadis wili gacilebiT maRalia, vidre progresuli gadasaxadebis mqone
qveynebSi.
Tu gaviTvaliwinebT sxva qveynebisa da TviT saqarTvelos gamocdilebas,
erTiani saSemosavlo gadasaxadis miReba yvelaze marTebuli
gadawyvetileba iqneba.
Cven aseve migvaCnia, rom gadasaxadis
ganakveTi 13 %-s ar unda aRematebodes, radgan es ganakveTi miRebul
iqna ruseTSi da exla ukve ukrainaSi da aRniSnuli donis an ufro naklebis
damkvidreba saqarTvelosTvis ufro mosaxerxebeli iqneba. amis umTavresi
mizezi is gaxlavT, rom saqarTvelo ufro konkurentunariani da mimzidveli
unda iyos investorebisaTvis vidre ruseTi Tu sxva qveynebi romelTac ufro
liberaluri sagadasaxado sistema gaaCniaT. ruseTSi amJamad sagadasaxado
mosakreblebi mSp-is 35 %-s Seadgens, xolo saqarTvelo, ufro maRali
ganakveTebiT oficialuri mSp-is mxolod 11 %-s krebs.
socialuri dazRvevis gadasaxadi Tavis aridebis mxriv meore pozicias
ikavebs. Cveni SefasebebiT, socialuri gadasaxadidan miRebuli Semosavlebi
oficialuri mSp-is mxolod 3,1 %-s Seadgens. evrokavSiris qveynebSi
aRniSnuli gadasaxadis saSualo done 11 %-a (aseve unda aRiniSnos, rom
oficialuri mSp-is maCvenebeli gacilebiT zustia evrokavSiris qveynebSi,
vidre saqarTveloSi). Cveni azriT, socialuri dazRvevis gadasaxadis
ganakveTi, SeiZleba dRevandeli 33 %-dan 16 %-mde Semcirdes. Cveni
gaTvlebiT amgvari Semcireba gacilebiT meti Semosavlebis miRebis
saSualebas mogvcems, radgan igi gadamxdelTa realuri saSemosavlo bazis
legalur ekonomikaSi moqcevas Seuwyobs xels. Cveni azriT, xelisuflebam
socialuri usafrTxoebis sakiTxebis mogvarebaze sapensio reformebisa da
kerZo sapensio danazogebis sistemis ganviTarebis gziT unda izrunos.
6.
qonebis
gadacemis
gadasaxadis
gauqmebis mimarTulebiT
roca Cven Tanmimdevruli sagadasaxado politikis mniSvnelobas vusvamT
38
xazs,
aqcenti
sagadasaxado
kanonmdeblobis
simartivesa
da
samarTlianobaze keTdeba. am TvalsazrisiT qonebis gadacemaze
gadasaxadebis arseboba ar aris gamarTlebuli. dRes saqarTvelo namdvilad
saWiroebs kapitalis Tavisufal moZraobas da am mimarTulebiT nebismieri
damabrkolebeli faqtori mxolod xels SeuSlis aralegaluri ekonomikuri
saqmianobis legalizebas.
amJamindel sagadasaxado kodeqsSi sami sxvadasxva saxis gadasaxadia
warmodgenili: 1). gadasaxadi uZravi qonebis gadacemisaTvis, 2).
gadasaxadi memkvidreobisa da CuqebisaTvis, 3). gadasaxadi
avtosatransporto saSualebebis gadacemisaTvis. dasabegr Tanxad iTvleba
gadacemuli sakompensacio Tanxa (aranakleb sabazro fasisa), xolo
gadasaxadis ganakveTi ganisazRvreba dasabegri Tanxis 2 %-is odenobiT.
memkvidreobisa da Cuqebis gadasaxadi 30 procentiT ibegreba, xolo
dasabegri Tanxisa gadasacemi qonebis saSualo sabazro fasidan
gamoiTvleba. avtosatransporto saSualebebis gadacemisaTvis gadasaxadi
avtotransportis sxvadasxva maxasiaTeblebiTaa gansazRvruli.
finansTa saministros 2001 wlis SefasebebiT qonebis gadacemidan
akrefilma gadasaxadebma 4,6 milioni lari Seadgina, xolo danarCeni ori
gadasaxadis monacemebi saerTod ar arsebobs. TiTqmis yvela garigeba,
romelic qonebis gadacemas Seexeboda, kanondarRveviT moxda, anu
garigebebis realuri sidide bevrad Semcirebulia vidre misi realuri sabazro
fasia.
7. genderuli midgoma
dRevandeli sagadasaxado kodeqsi iTvaliswinebs fiqsirebul gadasaxads
fizikuri pirebisaTvis romlebic ar iyneben daqiravebul pirTa Sromas da
damoukideblad axorcieleben `evropis Tanamegobrobis ekonomikuri saqmianobis klasifikatoris~ (NACE) Sesabamisad am kodeqsis 207 muxlis pirveli
nawiliT gansazRvrul, calkeuli kategoriis ekonomikur saqmianobas. gadasaxadis gadamxdelebis aRniSnuli kategoria saqarTveloSi ZiriTadad qalebis
saxiTaa warmodgenili, romlebic sacalo vaWrobasa da mcire sawarmoebis
sxva seqtorebSi arian dasaqmebulni. fiqsirebuli gadasaxadi sagadasaxado
kodeqsSi Sesworebis saxiT iqna miRebuli da mcire mewarmeobis
39
xelSewyobas isaxavda miznad, romelic iribad genderul sakiTxsac moicavs.
migvaCnia, rom aRniSnuli iniciativa axal sagadasaxado kodeqsSic unda
darCes.
daskvna
mocemul naSromSi warmodgenili zomebis praqtikaSi ganxorcieleba
Tanmimdevruli da efeqtiani sagadasaxado politikis Camoyalibebis saSualebas
mogvcems, rac Crdilovani ekonomikis donis mkveTrad Semcirebis SesaZleblobas Seqmnis.
axali sagadasaxado kodeqsis miReba, romelic gaamartivebs mTlianad
sagadasaxado
sistemas,
gaafarTovebs
dasabegr
bazas
da
gadasaxadebisagan
Tavis
aridebis
praqtikas
mospobs,
Cveni
rekomendaciebis ZiriTad azrs warmoadgens. axali sagadasaxado politika
xelisuflebas Sida davalianebebis aRmofxvris, socialur proeqtebsa da
infrastruqturaze danaxarjebis gazrdis saSualebas miscems. SeTavazebuli
zomebis warmateba ki pirvel rigSi axali xelisuflebis mizandasaxulebasa da
politikur nebazea damokidebuli.
gamoyenebuli literatura
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42