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8/9/2019 Tema 1: Hyrje n sistemin fiskal
1/24
Jlt`jk Sruhculleou
5 ]ghe 5Ayrbg k s`stgh`k f`soel
]ghe 5
Ayrbg k s`stgh`k f`soel]GHE 5....................................................................................................................................... 5
APSBG K @ ]GH@K F@ OEL ............................................................................................................. 5
5.5 TSGREK]@H @ TSIB@]A^AH ............................................................................................ 3
5.5.5 TJL@]@OE F@^OELG .......................................................................................................... 35.5.3 TJL@]@OE ]E]@HJSG ...................................................................................................... >5.5.> TSHCW^ABE G MG]PS@HGVG ]E]@HJSG ........................................................................ >5.5.= TSOWF@R@H@ @ ]E]@H@] .................................................................................................. >5.5.7 TJL@]@OE TWCL@OG ......................................................................................................... =
5.3 ULL@HG ] @^]GH@] F@^OEL K KB GOJKJH@ ................................................................ =
5.3.5 ULL@HG GOJKJH@OG .................................................................................................... 75.3.3 ULL@HG ^JN@ELG .......................................................................................................... 6
5.> TSCSBE MAG K@VGL@ @ ] ESMAWSEVG TWCL@OG K ^AU@TS@ ......................................... 9
5.>.5 K@VGL@ @ ] ESMAWSEVG TWCL@OG .................................................................................. 15.>.3 ] ESMAWSE] K OSEAE^@H HG SEBJK@K ..................................................................... 05.>.> CWS@HG] OSPG^JSG ] ] ESMAWSEVG ]E]@HJSG MAG ]J]ELG................................... 0
5.= ^ATGKR@HG] TWCL@OG K ^AU@TS@ ................................................................................ 55
5.=.5 OSEAE^@H@ ] ESMAWSE/^ATGKR@HG TWCL@OG ............................................................ 555.=.3 ^ATGKR@HG] CWQAG]JSG ^@TE^ OLE^@F@O@H@] GOJKJH@O........................................... 535.=.> MGF@@]@ CWQAG]JS MAG CJSQA@ TWCL@O.................................................................... 57
5.7
M@^E OLE^@F@O@HG OSPG^JSG ]GJS@OG ] ] ESMAWSEVG TWCL@OG ................................ 56
5.7.5 OLE^@F@O@H@ @ ] APSEVG TWCL@OG .............................................................................. 565.7.3 OLE^@F@O@H@ @ ]E]@HGVG .............................................................................................. 595.7.> ^ATSKMESBE G KIESOG^^ ]E]@HJSG ...................................................................... 515.7.= ]E]@H@ TSJTJSN@JKEL (@ ^AG^A]) ............................................................................. 505.7.7 ]E]@H@ TSJISG^@V ....................................................................................................... 345.7.6 M@^E HG]JME TS ] RCE]WES TSJISG^@V@]G]@K....................................................... 35
]ecgle g iref`ovgISEF@OW 5.] ESMAWSE] TWCL@OG MAG ] ESMAWSE] ]E]@HJSG K %KMEB TCC-^........................................ 1ISEF@OW 3.] ESMAWSE] ]J]ELG TWCL@OG K SETJS] HG TSJMA@H@K G CSGKM^AH CSW]J............................ 0ISEF@OW >.TSCSBE G ] ESMAWSEVG ]E]@HJSG KIE 5006K 345= ........................................................ 55
ISEF@OW =.] ESMAWSE] MAG ATGKR@HG] CWQAG]JSG K V@]@K 345> ....................................................... 53ISEF@OW 7.TESEU@]BE OGHE]@OG G KB @^]GH@ ] ]E]@H@] TSJISG^@V....................................................... 35
8/9/2019 Tema 1: Hyrje n sistemin fiskal
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5.5Trgzekt`h ` prib`tasah
^`stghgt hjmgrkg f`soelg u safeqk k Gurjpk Tgrkm`hjrg mag
Ehgr`ok g Vgr`ut ibet ibyshs s sagoull`t q pesj` rgvjlun`jk`k Frekngz mag
et Ehgr`oek. Hgib`tasg tet`hgt hjmgrkg hc` t ermauret mag hc` ojksuh`k kuogoz`stjk`k eojhe, kie hgs` ` sagoull`t t kkthcmabgt u taghglue ouemr` cez
l`ibjr pr vgkmjsbgk g tet`hgvg mag rrgta kb sagoull h vjk, mj t o`sa`h kb
rr`tbg t pe`heib`kugsahg t t ermaurevg f`soelg q mj kmjmatg ibet mag pes
Lufts s Ter Cjtrjrg.
Kbs`t vgkmjrg mag qgvgr`sbe qgkmrjrg g oek t kgvjbsahg prmjr`h`k g
hbgtgvg f`kekn`erg, pre prmjr`h`k g perevg, t n`let sarcgbk pr peiuer ojstjt g
vgpr`hter`vg `kst`tun`jkelg q gktgt pucl`og muagt t orygbk pr t zcetuer mgtyret
q ` orojk l`ib`.
]et`hgt mag teoset kuo bek t l`maure vgth hg lljier`tbg kuhresa.Cjtoupt`h` yk pr tet`hgt hukm t kmeagt k trg oetgijr`. Oetgijr`e g per bek
k prib`tas` gojkjh`stt, t n`lt s`stgh`k f`soel g saja`k k fukos`jk t km`o`h`t
k gojkjh` mag sgotjr t gojkjh`s. Oetgijr`e g myt bek bur`stt mag
prjfgs`jk`stt g kibesah, t n`lt saqyrtjbk k hkyr t ajlls`sahg orygs`sat
espgot`k l`ibjr t tet`hgvg. Oetgijr`e g trgt g prjfgs`jkgvg bek f`kekn`grt mag
ojktec`l`stt q hgrrgk ibgrs`sat hg tet`hgt mag teoset. Kg mj t` saqyrtjbh
tet`hgt orygs`sat k syr`k g oetgijr`s s fukm`t, pjr s`iur`sat pe lk hkbek
m`sout`h`k g satbgvg t vgekte gmag k syr`k g bur`stvg epj gojkjh`stvg.
5.5.5
Tjl`t`oe f`soelg
Tjl`t`oet f`soelg bek hbgtgt mag hkyret kprhbgt t n`levg qgvgr`sbe
rrgiulljk k`vgl`k g sapgkz`hgvg pucl`og mag t ermaurevg f`soelg (kjrhevg f`soelg
mag rrgiullevg t tbgre) pr t hjk`tjruer mag km`ouer k gojkjh`k g et`b satgt`.
Obj sat stretgib`e s`hjtr g pjl`t`os hjkgterg, g n`le prmjrgt kie Cekoe
Ugkmrjrg, kprhbgt s n`ls km`ojagt jfgrte g peres k kb satgt. ] mybe otj
pjl`t`oe hjk`tjrjagk hg oubmgs pr t per sg s` km`ojbk k gojkjh`k g kb
satgt`. Mgr` k v`tgt 50>4, satgtgt g zav`lluere, oek pesur kb qesbg le`ssgz-fe`rgk
l`mabg hg otj pjl`t`oe. Tes Lufts s Myt Cjtrjrg, otj satgtg hjrk kb rjl h
prjeot`v k gojkjh` k l`mabg hg rrgiull`h`k g pepuks`s, n`olgvg t c`zkgs`t,`kflen`jk`t mag ojstjs s peres. Muog prmjrur kb ojhc`k`h t pjl`t`os
hjkgterg hg et f`soelg (k vers` t jr`gkt`h`t pjl`t`o mag f`ljzjf`s qgvgr`ssg
k pusatgt, kb pjl`t`o hukm t mjh`kjb hc` tbgtrk), qgvgr`sbgt sykjbk t
ojktrjlljbk fgkjhgkgt gojkjh`og k satgt`k proets.
8/9/2019 Tema 1: Hyrje n sistemin fiskal
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Jlt`jk Sruhculleou
> ]ghe 5Ayrbg k s`stgh`k f`soel
Tjl`t`oet f`soelg f`ll`h`sat bek cezuer k tgjr`t g gojkjh`st`t cr`tek`o
Bjak Heykerm Ogykgs. Otj tgjr` trgijbk, k v`be t prib`tasahg, q qgvgr`t
hukm t km`ojbk k k`vglgt g prjmuot`v`tgt`t muog rr`tur jsg muog ulur k`vgl`k g
teos`h`t mag t sapgkz`hgvg pucl`og.
5.5.3 Tjl`t`oe tet`hjrg
Ksg m`soutjbh sg n`l` sat syk`h` ` satgt`t pr kb m`spjz`t t neotuer
tet`hjrg, etagr kg pj hgrrgh` hg pjl`t`o tet`hjrg. Tre, fer fsa`agt pes kb
kmrysa`h` tet`hjr: E muagt t teosjbh kb jcbgot tet`hjr: ^e muagt t teosjagt
c`zkgs` ` vjil: Otj bek satbg t hukmsahg t pjl`t`os tet`hjrg.
Tjl`t`oe tet`hjrg ` teojk H`k`str`s s F`keknevg mag m`spjz`tet g neotuere
l`ibjrg h`retjagk kie Terlehgkt` epj Osa`ll` ` H`k`strevg. H`k`str`e g F`keknevg
oe s` mgtyr, kprhbgt gojkjh`stvg mag bur`stvg, t saorueb pjl`t`oet
tet`hjrg kprhbgt prjpjz`hgvg pr kmrysa`hg l`ibjrg. Kie eke tbgtr, Mrgbtjr`e gTrib`tasahg g ]et`hgvg5sat kb `kst`tun`jk emh`k`str`h`, ` n`l` kuo oe eutjr`tgt
pr t cr l`ibg tet`hjrg, mag pr pesjb es pjl`t`oe tet`hjrg.
Ksg err`bh t ouptjbh pjl`t`ok tet`hjrg proetsg pr mj espgot
tet`hjr, etagr kg mj t `ktgrprgtjbh h h`r gmag tet`hgt, g k ot hkyr
err`bh t saqyrtjbh g eriuhgktjbh mag pjl`t`oet orygsjrg q kmrhgrrgk
kprhbgt tyrg.
5.5.> Trhcusabe g mgtyr`hgvg tet`hjrg
Goz`stgkne g s`stgh`t f`soel `hpl`ojk l`kmbgk g mgtyr`hgvg tet`hjrg tkmrysahg kie sucbgotgt, qjfsa`k otj `km`v`m, pgrsjke f`z`o mag bur`m`o.
^ajqr`t trgiterg mag trgitert muagt t bgk t rgib`struer k Ugkmrk Ojhcterg
t Sgib`str`h`t. Ib`taesatu, k cez t m`spjz`tevg l`ibjrg, sucbgotgt muagt t
mjrzjbk mgoler`hg tet`hjrg k Mrgbtjr`t Sebjkelg ]et`hjrg mag m`se sucbgotg t
tbgre gmag prek kbs`vg vgkmjrg. mj sa`tbg q rgel`zjagt mrgbt `km`v`mvg epj
sucbgotgvg muagt t sajqrjagt hg oupjk f`soel jsg fetur. ^ fukm`, gmag
`km`v`mt, k restgt our pljtsjbk ousatg t neotuere l`ibjrg, muagt t mjrzjbk
mgoleretet g tyrg tet`hjrg. Tr otj g sauh ersyg t tbgre, prhcusabe g
mgtyr`hgvg tet`hjrg cagt kb satbg sauh g rkms`sahg.
5.5.= Trouf`z`h` ` tet`h`t
^` hgrrgt hg hgkm oe sauh prouf`z`hg t hukmsahg q tgktjbk t
bep`k kb prneot`h se h t qert pr tet`h`k. Kbr` kie prouf`z`hgt q prmjrgt
5Mag Mrgbtjr`e g Trib`tasahg g Mjiekevg pr mgtyr`hgt mjiekjrg.
8/9/2019 Tema 1: Hyrje n sistemin fiskal
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h sauh sat e` ` JGNM-s (Jriek`zete pr Rav`ll`h` mag Cesaopuk`h
Gojkjh`o, 5006).
]et`h` sat kb peigs g mgtyrugsahg tgo qgvgr`sbe,
pe oukmrsaprcl`h.
K ot prouf`z`h ogh` my hjhgktg q muagk sqeruer. ^ per`, tet`hgt
bek pe oukmrsaprcl`h k oupt`h`k q prf`t`hgt q jfrjk qgvgr`sbe tgo
tet`hpeiugs`t, kuo bek zeojk`sat k prpbgst`h hg tet`hgt g peiuere prgb tyrg. ^
myt`, our tagh` tgo qgvgr`sbe kkouptjbh tgo eutjr`tgtgt tet`hjrg g mjiekjrg, s`
gmag pusatgt`k vgkmjr.
K prib`tas` pr tet`hgt hukm t prhclgma`h n`ls`t g hpjsathg2
]et`h` sat kb mgtyr`h q ` vgkmjsgt `km`v`mvg, prjkevg mag c`zkgsgvg
pr t hcsatgtur qgvgr`sbgk g sgotjr`t pucl`o?
sat kb herrbg g mgtyrugsahg g perevg kie kb emh`k`stret pucl`og gvgekt. pr qll`hg pucl`og k zcet`h t l`ib`t?
sat kb hbgt ` kmrtuer pjser`sat pr t ibgkgruer pere.
Hgib`taet kuo muagt t aerrjbh eskbagr feot`k q tet`hgt bek hbgt pr t
ibgkgruer pere pr satgt`k. ^apgsa agr oy okmvsatr`h kgil`zajagt mag tet`hgt
ojks`mgrjagk s` kb prjclgh ` hema pr sajqr`k, `km`v`mt mag c`zkgsgt.
5.5.7 Tjl`t`oe pucl`og
Hgib`tasg h lert u saprgah q tet`hgt orojbk orygs`sat t ibgkgrjbk
pere, kuo muagt t aerrjbh feot`k q tet`hgt hukm t rgel`zjbk mag pjl`t`oepucl`og hg oereotgr gojkjh`o mag sjn`el. K restgt our kb m`spjz`t tet`hjrg
lgatsjk h sauh kb vgpr`hter` t neotuer, mj t bgh` k ibgkmbg t pgrngptjbh
ersygk mag pjl`t`ok pucl`og q sykjagt t rgel`zjagt. Kbojas`sat gmag k restgt
our tet`hgt hukm t bgk h t lerte sg zeojk`sat hukm t ogt pjl`t`oe gojkjh`og
jsg sjn`elg q kx`s`k kb mk`h h t lert pr m`se vgpr`hter` t tbgre.
5.3Ull`hg t s`stgh`t f`soel k kb gojkjh`
^`stgh` f`soel kuo sat espeo ` saoputur kie rgel`tgt` eotuel ` kb satgt`.
Oe pljt feotjr q km`ojbk k s`stgh`k f`soel mag kmr h t rkms`sah`t bekete pjl`t`o, gojkjh`o, sjn`el mag t l`maur hg km`o`hgt kie irupg t kmrysahg
`ktgrgs`. Tevers`sat sauh km`o`hgvg t kmrysahg kie besat s`stgh`t f`soel, vgt
oy s`stgh sykjk t km`ojb muosah k my qll`hg orygsjr k kb sajqr`, k
feotjrt gojkjh`o mag ete sjn`el.
8/9/2019 Tema 1: Hyrje n sistemin fiskal
5/24
Jlt`jk Sruhculleou
7 ]ghe 5Ayrbg k s`stgh`k f`soel
5.3.5 Ull`hg gojkjh`og
]eos`h` ` qgvgr`sbgs prfeqsjk tragqbg t perevg kie gojkjh`e, kmrse
sapgkz`hgt pucl`og bek kb `kbgos`jk ` perevg k t. Osatu q pjz`n`jk` `
qgvgr`sbgs k l`mabg hg teos`h`k mag sapgkz`hgt pucl`og, s cesaou hg pjl`t`oet g
aueherrbgs qgvgr`terg, oe kb gfgot t rkm`sah k k`vgl`k g eot`v`tgt`t gojkjh`o
k ^aq`pr`.
Ugvgr`sbe rgel`zjk kb Trjireh Cuxagtjr Efethgsh, eotuel`sat k ceze
trgvbgerg, muog plek`f`ouer t ermauret mag sapgkz`hgt. Otj plekg trgijbk
pbgsk g cur`hgvg t gojkjh`og q mj saprkmeagk kie qgvgr`sbe mag sg se mj
hcgtgk pr tu prmjrur kie sgotjr` pr`vet. Obj hukm t sbgll kbg km`o`h k
orogsk pr irupg t neotuere hellresa mag sarc`hgsa, s` sakmgts`e epj
ers`h`, t n`let vergk k hkyr t rkms`sahg kie sapgkz`hgt pucl`og. Kie eke
tbgtr ogh` hellre ojksuh` q prmjrgk orygs`sat kie sgotjr` pr`vet mag `
sarcgbk ojksuh`t pr`vet.
Tr pbgsk q ` hcgtgt sgotjr`t pr`vet, qgvgr`sbe prmjr pjl`t`oe tet`hjrg
pr t `kourebuer mag mgourebuer vgpr`hter` t neotuere.
K ^aq`pr` tgktjagk t `kourebjagk2
e) ^`prherrs`t g c`zkgsgvg t vjile, t n`lt oek kb rgib`h f`soel h t
fevjrsah, hg kjrhe h t ulte.
c) Fgrhgrt q prjmajbk prjmuotg cubqsjrg mag clgitjrelg, eirjprpuk`h` `
s n`levg oe fevjrg f`soelg k ]et`h`k hc` Vlgrk g ^atuer (]V^A).
n) Oro`h` mag zav`ll`h` ` cur`hgvg ketyrjrg kie sajqr` kmrojhcterg.
Trjgsgt g prjma`h`t t cur`hgvg ketyrjrg, s`mjhjs k a`mrjoercurg, oekrgzultuer k rgib`hg tet`hjrg q oek mak fevjrg t ojks`mgrugsahg pr
ojak g `kvgst`h`t.
m)
@kvgst`hgt k heo`kgr` mag peb`sbg. Otj fevjr`zjagk kprhbgt soghevg
t satyrbgs s peigss s ]V^A-s k hjhgkt`k g `hpjrt`t.
g)
Orygrbe kprhbgt cekos t trekseos`jkgvg orygsjrg t sajqr`vg trgiterg
mag peigsevg q u cbk pukjkbsvg. Obj sykjk t satjb fjrhel`z`h`k k
gojkjh`.
Kie eke tbgtr sykjagk t mgourebjagk2
e)
Trmjr`h` ` n`iergvg mag p`bgvg elojl`og, kprhbgt vgkmjsbgs s eon`zevg
q rr`s`k h`hgt proetsg t otyrg hellrevg.
c)
Trmjr`h` ` eutjhbgtgvg, kprhbgt vgkmjsbgs s eon`zevg mag teosevg hc`
qeroull`h`k, t n`let zk kb pbgs t rkms`sahg t h`h`t proets.
n)
Trmjr`h` ` eutjhbgtgvg t vbgtre, kprhbgt vgkmjsbgs s teosevg vbgtjrg
8/9/2019 Tema 1: Hyrje n sistemin fiskal
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t rgib`str`h`t h t lerte sg etj t rgbe.
Ugvgr`sbgt eriuhgktjbk sg prmjr`h` ` eon`zevg jsg teosevg pr
mgoureb`h`k g ojksuh`t proets, pesqyrjk orygs`sat ojstjt satgs q satgt` mag
gojkjh`e mj t ogk kie sbgllbg t t`lle, s` etj t l`maure hg sapgkz`hgtsakmgtsjrg. ^`mjqjft, qgvgr`sbe muagt t ibgkgrjb pere mag pr sapgkz`hg q
kuo oek ojksuhetjr t `mgkt`f`ougsah, s` etj pr hcrjbtbgk, rgkm`k pucl`o,
s`stgh`k ibyqsjr mag ojstjt g qgvgr`sbgs mag perlehgkt`t.
5.3.3 Ull`hg sjn`elg
Mrgbts`e sjn`elg vgkmjsgt k qgkmr t pjl`t`oevg, pevers`sat sg m`se
hgkmjbk sg m`oe sat g mrgbt, kmrse t tbgr g ojks`mgrjbk t pemrgbt.
S`saprkmerbe g t ermaurevg sa`agt pj esatu k okmvsatr`hg t kmrysahg kie
pelt.
K kb trgi t l`r m`se `km`v`m ibgkgrjbk h sauh t ermaure mag
oep`tel sg t tbgrt mag k hjhgkt`k g sat`h`t t t ermaurevg, satjagk gmag
r``kvgst`hgt mag t ermauret proetsg t herre. Obj hukm t km`ojb q t pesur`t
cagk gmag h t pesur, kmrse t verfr`t gmag h t verfr, mag fuq`e gojkjh`og
prqkmrjagt k peo muer.
M`se zibgmas hukm t vlgrsjbk otj pr`rbg mag hukm t fevjr`zjbk etj
pjl`t`oe tet`hjrg q r`saprkmebk t ermauret mag pesur`k. Oy sat kb kie
eriuhgktet h t mgcetugsah pr teos`h`k g t ermaurevg mag t pesur`s,
hgqgksg otj tet`hg tgktjbk t r`saprkmebk t ermauret, pjr kie eke tbgtr oek
h sauh vsat`rs` k epl`o`h`k g tyrg.
]et`hg t kmrysahg oek gfgotg t kmrysahg sjn`elg2
e) ]et`hgt m`rgotg cezjagk tgo t ermauret mag f`t`h` mag teosjbk vgth etj
q oek otj cur`hg.
c) ]et`hgt `km`rgotg peiuagk kie ojksuhetjrt mag mgourebjbk sapgkz`hgt
(`kourebjbk ours`h`k). Kie eke tbgtr hukm t jfrjagk prbesat`hg mag
fevjrg pr hellre t neotuere, s` cerket, ers`h` mag prjmuotgt g
eirjprpuk`h`t.
n)
]et`hgt prjirgs`vg s` e` hc` t ermauret pgrsjkelg kie puks`h`, ou pbgse
g tet`h`t hc` t ermauret rr`tgt hg rr`tbgk g t ermaurevg, tgktjbk tteosjbk h sauh ete q hukm t peiuebk h sauh.
8/9/2019 Tema 1: Hyrje n sistemin fiskal
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Jlt`jk Sruhculleou
9 ]ghe 5Ayrbg k s`stgh`k f`soel
5.>Trcrbe mag k`vgl` ` t ermaurevg pucl`og k ^aq`pr`
^auh`ne g satgtgvg t Gurjps L`kmjrg mag t Celloek`t pes v`tgvg 04
prbgtuek kb rr`tbg t ojks`mgrugsahg t t ermaurevg pucl`og k repjrt hg TCC-
k. M`se kie zav`ll`hgt orygsjrg k fusak g teos`h`t k ^aq`pr` ibetpgshcmabgt v`tgvg t fukm`t oek qgk k kb l`kb hg vgkmgt fq`kbg2
Sr`tbe g t ermaurevg kie ]V^A. Tbgse g t ermaurevg t ibgkgruere kie
]V^A f`ll`h`sat sat rr`tur mag h pes sat stec`l`zuer k k`vgl`k g rrgta
>6->1% t t ermaurevg tet`hjrg ib`tasgb.
K hkyr t kibesahg bek rr`tur vezam`h`sat t ermauret kie eon`ze, s`
kb tet`h ` vgkmjsur hc` hellre t vgekt. K v`tgt g fukm`t t ermauret
kie eon`ze bek proets`sat rrgta 5>-5=% t k`vgl`t t t ermaurevg
tet`hjrg ib`tasgb.
]eose mjiekjrg oe qgk k zcr`tbg t vezamugsahg s` pesjb g pjl`t`oevggojkjh`og l`cgrel`zugsg q oek sbgll ulbgk g ter`fevg mjiekjrg. K f`ll`h
t v`tgvg 3444 ebj hcl`matg rrgta 57% t t ermaurevg, kmrse tesah sat
ulur k h peo sg 3% t t ermaurevg tet`hjrg ib`tasgb.
Tr saoeo t ojkourrgkns tet`hjrg rebjkelg, tet`h` hc` f`t`h`k oe pesur
pr`rbg t ulbgs s kjrhevg muog sbgll osatu kb ulbg t ojks`mgrugsahg t
t ermaurevg. K`vgl` heos`hel ` hclgmabgs kie oy tet`h u err`t k v`tgt
344=-3446 hg rrgta 55-5>% t t ermaurevg tet`hjrg, g h pes v`bj` hg
kb pr`rbg rksg mgr` k k`vgl`k 7-6% k v`tgt 3453-345>.
Kmrysag kie satgtgt g tbgre fq`kbg, k ^aq`pr` hukm t vgjagk gmag otj espgotgq hukm t ojks`mgrjagk h prjclghet`og2
] ermauret kie s`iur`hgt sajqrjrg mag sakmgtsjrg oek err`tur hg
sauh sfjrnj q t tgboeljbk k`vgl`k prgb 50% t t ermaurevg tet`hjrg
ib`tasgb, vgth k my pgr`umae (344>-3446 mag 3455-345>), jsg k k`vgl`k
=.=-=.7% k repjrt hg TCC-k. ^atgtgt fq`kbg g oek zeojk`sat k`vgl`k g
ot`b cur`h` k hc` 9-1% t TCC-s. K`vgl` ` hema ` gojkjh`s `kfjrhelg
kprhbgt puks s pemgoleruer g ck eojhe h prjclghet`o ot espgot.
Ibgkgr`h` ` t ermaurevg pucl`og sat orygs`sat ` ngktrel`zuer, hg vgth
rrgta =-=.7% t t ermaurevg tet`hjrg q v`bk kie pusatgt` vgkmjr. ]eosetljoelg mag teoset g c`zkgs`t t vjil oek zeojk`sat k`vglg t ulte s` k
cerrk f`soelg, esatu gmag k prhcusabgk k hkyr ojrrgotg t
mgtyr`hgvg tet`hjrg.
] ermauret g pusatgt`t vgkmjr (tet`h` hc` pesur`k, teoset ljoelg mag
8/9/2019 Tema 1: Hyrje n sistemin fiskal
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tet`hgt hc` c`zkgs`k g vjil) zk rrgta >-=% t t ermaurevg tet`hjrg
ib`tasgb. Tbgs sauh prjclghet`og g otyrg t ermaurevg bek tet`hgt hc`
pesur`k (kmrtgset, tjok) t n`let bek rrgta 5% t t ermaurevg tet`hjrg
ib`tasgb. ]et`hgt hc` pesur`k prmjrgk k hkyr h t suosgssahg k
satgtg t tbgre, kmrse tgo kg sat gkmg kb z tauebsg ` perkms`sah ` t
ermaurevg. ]eoset ljoelg mag etj kmeb c`zkgs`t t vjil zk pbgsk tbgtr t
ot`b cur`h`.
My tet`hgt orygsjrg (]V^A mag tet`h` hc` t ermauret pgrsjkelg) oek
pesur ferg peo fevjr`z`hg spgn`f`og q sykjk`k t km`ahjk`k cesaos` t
neotuere sjn`elg. Fevjr`z`hgt oek qgk h sauh t `kmuotuere kie
ljc`hg t kmrysahg t jriek`zetevg prfeqsugsg t sajqr`vg trgiterg.
5.>.5 K`vgl` ` t ermaurevg pucl`og
K`vgl` tjtel ` t ermaurevg pucl`og k v`t`k 3457 sat peresa`ouer t bgtrrgta =5= h`l`erm lgo, jsg 39.1% g TCC-s k ^aq`pr`. Obj sat efrs`sat rrgta
5=3,964 lgo pr mj cekjr t ^aq`pr`s, jsg rrgta 349,444 lgo pr mj cekjr q
oeljk hjsak 51 vbg (ojktr`cugs ` hukmsah k tet`hg mag teose). ^auh`ne g t
ermaurevg pucl`og v`bk kie teoset, tet`hgt mag ojktr`cutgt. Otj trg cur`hg quagk
t ermaure tet`hjrg mag pr v`t`k 3457 bek peresa`ouer rrgta >99 h`l`erm lgo,
jsg 37,>% g TCC-s. Tbgse tbgtr ojks`mgrjagk t ermaure bjtet`hjrg mag t
ermaure kie km`ahet, mag v`bk orygs`sat kie2 treksfgr`h` ` f`t`h`t t Cekos s
^aq`pr`s, t ermaure kie `kst`tun`jkg cuxagtjrg, t ermaure kie pr`vet`z`hg mag
l`gks`hg, m`v`mgkmt sajqr`vg hg
prjks` pucl`og,
ter`fe sarc`hgsa,
gtb.
Iref`ou 5. ] ermauret
pucl`og mag t ermauret
tet`hjrg k % kmeb TCC-s
Iref`ou 5 trgijkgnur`k g t ermau-
revg tjtelg pucl`og
mag t ermaurevg tet`hjrg q kie v`t` 5006. ] ermauret tjtelg pucl`og u rr`tk k
hkyr t hgkbagrsahg mgr` k v`t`k 5000, rr`tbg g km`ahuer orygs`sat kie t
ermauret bjtet`hjrg. Sr`tbe g t ermaurevg tet`hjrg oe qgk h iremuelg muog
53.4%
57.4%
51.4%
35.4%
3=.4%
39.4%
5006 5000 3443 3447 3441 3455 345=
] ermauret pucl`og, k % kmeb TCC-s
] ermauret tjtelg ] ermauret tet`hjrg
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Jlt`jk Sruhculleou
0 ]ghe 5Ayrbg k s`stgh`k f`soel
err`tur kb heos`huh k v`t`k 3441, mag pesteb muog sbgll kb rk`g iremuelg mgr`
k fukm t v`t`t 345>. ] ermauret bjtet`hjrg oek qgk h t lerte k v`tgt 5006-
344> pr saoeo t pr`vet`z`hgvg, f`t`h`t t lert t Cekos s ^aq`pr`s (gmag pr
saoeo t ghgt`h`t), mag t ermaurevg kie sajqr`t pucl`og gkmg k prjks`
satgtrjrg. K`vgl` h ` lert ` t ermaurevg tjtelg pucl`og sat err`tur k v`t`k
3441 hg rrgta 36.9% t TCC-s. K v`t`k 3457 peresa`ojagt q t tgboeljagt oy
k`vgl.
5.>.3 ] ermauret k oreaes`h hg rebjk`k
Iref`ou 3 trgijk t ermauret tjtelg pucl`og k kb ojktgost kmrojhcter
muog ` oreaesuer hg satgtgt fq`kbg. V`agt rg qert q ^aq`pr`e ibgkmgt sauh
hcrepe satgtgvg t tbgre t Celloek`t our ekel`zjagt hclgmabe g t ermaurevg tjtelg
q ` sarcgbk cuxagt`t t satgt`t. Kb k`vgl oeq ` ult ` t ermaurevg vsat`rsjk
orygrbgk g sapgkz`hgvgpucl`og mag satjk
prgs`jkgt pr t rr`tur
k`vgl`k g cjrxa`t pucl`o.
Tbgse orygsjrg g satgtgvg
k Celloek g tgboeljbk
k`vgl`k >7% k
hclgmabgk g t ermaurevg
pr cuxagt`k g satgt`t3.
Iref`ou 3. ] ermauret tjtelg pucl`og k repjrt hg Trjma`h`k g Crgkmsah Crutj
5.>.> Cur`hgt orygsjrg t t ermaurevg tet`hjrg mag tjtelg
]ecgle 5 trgijk prcrbgk g t ermaurevg pucl`og k ^aq`pr` t rgel`zuere
ibet v`t`t 345=. ]et`h` hc` vlgrk g satuer, ojktr`cutgt pr s`iur`hgt sajqrjrg g
sakmgtsjrg mag eon`zet bek muosah cur`hgt orygsjrg t t ermaurevg pr
qgvgr`sbgk g satgt`t, mag s cesaou prcbk tauebsg 94 prq`km t t ermaurevg
tet`hjrg. K ot tecgl, oreaes`h` ` t ermaurevg tet`hjrg oryagt hg tjtel`k g
tyrg, hgqgksg t ermauret bjtet`hjrg mag t ermauret kie km`ahet kuo bek t
l`maure k hkyr t mrgbtprmrgbt hg pgrfjrheknk g hgkexa`h`t t
emh`k`strets f`soelg. Tj esatu t ermauret bjtet`hjrg oek sapgsa oereotgr t
3Hgib`taet k v`tgt g fukm`t Heqgmjk`e safeqgt hg kb sa`fr h t ult, k rrgta >5%, mag obj oekmjmaur orygs`sat pes jfr`h`t t sauh lgats`vg, zcr`tbgvg mag prbesat`hgvg q oek ulur k`vgl`kg t ermaurevg. Otu muagt t vgjagt ulbe g ]V^A s usaq`hgvg k k`vgl`k 7%.
57%
34%
37%
>4%
>7%
=4%
EL O^ HEU CLI OSJ H`R ^SC C&A
] ermauret tjtelg kmeb TCC-s (345>)
8/9/2019 Tema 1: Hyrje n sistemin fiskal
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rests`sah, s` pr
saghcull t ermauret kie
pr`vet`z`hgt mag kie
f`t`h` ` Cekos s
^aq`pr`s, g pr pesjb
kuo sarcgbk pr kb
oreaes`h sjl`m mag t
prsatetsah t t
ermaurevg pribet v`tg-
vg, s` tgktjagt t cagt
k iref`ouk >.
]ecgle 5. Cur`hgt g t ermaurevg pucl`og, rgel`z`h` ` v`t`t 345=
^` vrgagt k tecgl, tet`h` hc` f`t`h`k sat kb kie zret q kuo sbgll t ermaure
t ojks`mgrugsahg k cuxagt`k g satgt`t, pevers`sat m`sout`hgvg t sauhte q
cagk hc` t. V`tgt g fukm`t sat rr`tur pgsae g teosevg ken`jkelg, orygs`sat pes
rr`tbgs s k`vgl`t t teoss hc` qeroull`h`k pr oercurektgt.
Iref`ou > prhclgma kmrysa`h`k g ojhpjz`h`t t tgt zrevg orygsjr t
t ermaurevg tet`hjrg ibet 51 v`tgvg t fukm`t. Ety muogt qert q ]V^A oe qgk
a`stjr`o`sat cur`h` orygsjr ` t ermaurevg tet`hjrg, g kmbgour kie ojktr`cutgt pr
s`iur`hgt sajqrjrg mag sakmgtsjrg (fjkmgt spgn`elg) q oek ruebtur tauebsg k
hkyr ojkstektg t kbbtk prhes ibet v`tgvg. Eon`ze sat cur`h` ` trgt `
rkms`sah, ` n`l` oe kbjaur kb rr`tbg t hjmgruer t pgsas proetsg ibetv`tgvg. ]et`h` hc` f`t`h`k mag tet`h` hc` t ermauret pgrsjkelg bek pereq`tur k
f`iur hg v`be m`eijkelg t oukmrte mag vrgagt kb ohc`h ` pgsas s tyrg pes
v`t`t 3449, s` pesjb g kmrysa`hgvg k l`mabg hg t esatuquebtur`k tet`h `
sagsat. ]eoset ken`jkelg bek zr` ` ibesat k iref`o mag v`agt rg q oe kb rr`tbg
t pgsas s tyrg k v`tgt g fukm`t. ]eoset mjiekjrg bek zr` ` perefukm`t mag pr
ersyg q mj t sapbgijagk k kb satbg tbgtr oek kb ulbg iremuelg ibet v`tgvg,
se q hukm t ojks`mgrjagk tesah kb cur`h bj ` rkms`sah ` t ermaurevg,
kmrysag kie 54 v`tg h per (k 5006-344> oe qgk cur`h` ` myt pr kie
hemas`e). ] ermauret vgkmjrg bek zr` ` fukm`t mag kbojas`sat kb kie zreth t vgibl t t ermaurevg.
Cur`h` ` t ermaurevg (h` l `ermlgo)
% kmeb terma.tet`hjrg
@. ] ermaure tet`hjrg >>7.0 544.4%@.5 Kie tet`hgt mag mjieket 37>.7 97.7%
]et`h` hc` Vlgrk g ^atuer 53>.1 >6.0%]et`h` hc` F`t`h`k 35.7 6.=%Eon`zet =4.0 53.3%]et`h` hc` t Ermauret Tgrsjkelg 31.0 1.6%]eose Ken`jkelg mag t tbgre >3.6 0.9%]eose Mjiekjrg 7.0 5.1%
@.3 ]ermaure kie pusatgt` vgkmjr 53.= >.9%
@.> Ojktr `cu tg ts`iur `hgvg 60.0 34.1%^`iur`h` ajqrjr 65.= 51.>%^`iur`h` akmgtsjr 1.3 3.=%
@@. ] ermaure bjtet`hjrg 34.9 -@@@.] ermaure kie km`ahet 54.5 -
]jtel` ` t ermaurevg (@+@@+@@@) >66.9 -
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Jlt`jk Sruhculleou
55 ]ghe 5Ayrbg k s`stgh`k f`soel
Iref`ou >. Trcrbe g t ermaurevg tet`hjrg kie 5006 k 345=
5.= apgkz`hgt pucl`og k ^aq`pr`
5.=.5 Oreaes`h` t ermaure/sapgkz`hg pucl`og
Trpere sg t f`lljbh saqyrt`h`k g ajlls`sah t t ermaurevg tet`hjrg k
^aq`pr` muagt t pereqgs`h saourt`h`sat mrgbt`h`k orygsjr t sapgkz`hgvg
pucl`og. K ot hkyr mj t ouptjbh h h`r rkms`k taghgljrg q oehclgmabe g t ermaurevg tet`hjrg mag s`mjhjs prjclghgt q saoeotjk
hjshclgmabe g mrgbt g tyrg.
^apgkz`hgt pucl`og oek qgk k kb k`vgl hgseter efrs`sat 31->5% g
TCC-s. Etj oek ver`uer kie k`vgl` prgb >5.3% k 5009 k kb k`vgl prgb efrs`sat
>7% k v`t`k 5000 (or`ze g Ojsjvs). K 344> f`llj` q t zvjiljagt k hkyr t
qgkmrugsahg mgr` k 39%, kmrse k v`t`k 3440 pet` kb rr`tbg t hgkbagrsahg k
rrgta >>% t TCC-s. Ibet v`tgvg t fukm`t sapgkz`hgt pucl`og oek qgkmruer k
k`vglgt hgseterg a`stjr`og, hg luaetbg t kmrysahg prek v`tgvg zibgmajrg.
^` vrgagt mag kie iref`ou ` hpjsath sgotjr` pucl`o k ^aq`pr` oe kb k`vglh t tourrur t ekieza`h`t k sapgkz`hgt pucl`og k qjft sg g oreaesjbh hg
vgkmgt g tbgre t Celloek`t.
4%
54%
34%
>4%
=4%
74%
64%
94%
14%
04%
544%
5006 5001 3444 3443 344= 3446 3441 3454 3453 345=
] ermaure vgkmjrg
]eose mjiekjrg
]eose ken`jkelg
]ET]et`h` hc` f`t`h`k
Eon`zet
Ojktr`cutg s`iur`hg
]V^A
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Iref`ou =. ] ermauret mag
sapgkz`hgt cuxagtjrg k v`t`k
345>
K satgtgt fq`kbg ogh`
k`vglg t sapgkz`hgvgpucl`og q f`lljbk tgo
preiu ` >7% kmeb
TCC-s mag err`bk
mgr` k =7% t ot`b trgiugs`. Ksg sapgkz`hgt bek h t hmae sg t ermauret mj
t ogh` mgf``t cuxagtjr, s`oukmr mj t ogh` suf``t cuxagtjr ksg t ermauret
bek h t hmae sg sapgkz`hgt. K v`t`k 345> Hel` ` R` mag Cjskbe-Agrzgijv`ke
oek prbgtuer suf``t cuxagtjr, kmrse ^aq`pr`e oe psuer mgf``t`k h t hema
cuxagtjr. Oy k`vgl ` ouf`zuer ` sapgkz`hgvg pucl`og sat ` verur m`rgot kie k`vgl`
` t ermaurevg pucl`og q vgth k v`tgt g fukm`t oe prgour k`vglgt heos`helg t37-36 prq`kmvg. K`vgl` eotuel ` t ermaurevg pucl`og sat sauh h ` ult sg t
ib`tae vgkmgt g tbgre k Celloek mag k Gurjpk L`kmjrg, mag sat feotjr` orygsjr
q sgotjr` pucl`o k ^aq`pr` rgel`zjk sapgkz`hg t ouf`zuere pucl`og mag oe rr`tur
k`vgl`k g cjrxa`t pucl`o k hc` 94% t TCC-s.
5.=.3 ^apgkz`hgt cuxagtjrg s`pes oles`f`o`h`t gojkjh`o
^apgkz`hgt pucl`og kmeagk k m`se irupg k cez t oles`f`o`h`t
gojkjh`o muog f`lluer kie sapgkz`hgt pr peie g muog prfukmuer tgo
sucvgkn`jkgt. H pjsat mj pereqgs`h kb kmerbg s`pes kb oles`f`o`h` gojkjh`o
t hjm`f`ouer pr qll`hg lgats`h` mag q oe k taghgl kmerbgk g zrevg s`pes
ketyrs gojkjh`og t mgst`ken`jk`t proets.
5. ^apgkz`hgt pgr pgrsjkgl`k bek kb irup sauh ` rkms`sah ` t
ermaurevg cuxagtjrg q prib`tas`sat oek qgk k k`vgl`k rrgta 59% t
TCC-s hg tgkmgkn rksg. Otj sapgkz`hg prhcebk peiet mag
s`iur`hgt proetsg pr rrgta 554 h`b pukjkbs cuxagtjr k ^aq`pr`. K
v`tgt g fukm`t k sapgkz`hgt g pgrsjkgl`t sat prfsa`r gmag fjkm` `
peresa`ouer pr pjl`t`oet g rgbe t peievg. Trmjr`h` ` ot`b fjkm` sat
rgel`zuer k fukos`jk t pjl`t`oevg t rr`tbgs s m`fgrgknuer t peievg ksgotjrt pr`jr`ter (orygs`sat k ers`h mag sakmgts` q a`stjr`o`sat oek
pesur peie h t ulte k oreaes`h hg sgotjrt g tbgr).
3. ^apgkz`hgt pr s`iur`hgt sajqrjrg (pgks`jkgt) bek kb irup tbgtr sauh
` rkms`sah ` sapgkz`hgvg pucl`og hg rrgta 3>% t sapgkz`hgvg
pucl`og, hg pr`rbg rr`tsg mag err`bk k k`vgl`k 549 h`l`erm lgo k v`t`k
54%
34%
>4%
=4%
EL O^ HEU CLI OSJ H`R ^SC C&A
] ermauret ^apgkz`hgt
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Jlt`jk Sruhculleou
5> ]ghe 5Ayrbg k s`stgh`k f`soel
3457. Trf`tugs`t bek rrgta 774 h`b pgks`jk`st t n`lt bek t kmer k
irupg s`pes ojas s kmrysahg t melbgs k pgks`jk, lljb`t t prjfgs`jk`t,
fjrhs s pgks`jk`t (` pljt, jsg ` pbgssah). mj tgktet`v g rr`tbgs s
sapgkz`hgvg k ot irup orojk fjkmg t ojks`mgrugsahg mag prpbgobg
gmag h t hmae k hgkexa`h`k g hclgmabgs s t ermaurevg tet`hjrg.
Kie v`t` 3441 k 345>, rr`tbe g fjkm`t t pgks`jkgvg oe qgk rrgta ==%>,
muog tgboeluer k`vgl`k g rr`tbgs kjh`kelg t TCC-s (rrgta 37%=) mag rrgta
6 agr h sauh sg rr`tbe g fjkm`t t peievg (rrgta 9%).
>.
^apgkz`hgt pr km`ahet sjn`elg q saojbk mgr` k 7% t TCC-s. Otj
sapgkz`hg prhcebk prjirehgt g km`ahs gojkjh`og, peigsk g
pepuks`s, ojhpgks`hgt g kmrysahg (s` pr gkgrib`k epj `sa t
prkmbgour`t) mag lljbgt g kmrysahg t peigsevg pr `kvel`m`tgtgt. Otj
peigse sykjbk q t pljtsjbk kb pbgs t kgvjbevg cez q oek irupgt
sjn`elg k vsat`rs` gojkjh`og.]rg irupgt g pere t sapgkz`hgvg pucl`og prcbk hc` =7% t sauhs s pljt t
sapgkz`hgvg, mag bek t mrgbtuere tgo `km`v`mt k fjrhk g peievg, pgks`jkgvg
mag km`ahevg sjn`elg. Tbgse tbgtr g sapgkz`hgvg pucl`og sat h g jr`gktuer
mrgbt sgotjr`t pr`vet jsg k mrgbt`hg t tbgre.
=. ^apgkz`hg jpgret`vg mag cuxagtgt vgkmjrg bek proets`sat >0 mag =5
h`l`erm lgo k v`t`k 3457. Gmag oy irup ` prcr ` sapgkz`hgvg pucl`og
err`k prib`tas`sat 5/7 g sapgkz`hgvg tjtelg pucl`og. Cuxagtgt ljoelg
f`keknjagk pbgsr`sat kie irektg t treksfgruere kie qgvgr`sbe qgkmrjrgmag kie t ermauret q ibgkgrjbk kie eutjr`tgt` ` tyrg f`soel. Kmrse pbgse
tbgtr g sapgkz`hgvg jpgret`vg prhcek sapgkz`hgt ojrgktg t pbgss
mrrhugsg t kbs`vg sapgkzugsg7 k sgotjr`k pucl`o saq`pter. ^gotjr`
pucl`o k ^aq`pr` oe rrgta 3,444 kbs` sapgkzugsg, ou sgn`ls prgb tyrg `
cuxagtjagt kb fjkm hg vgtg, fjkm ` n`l` oe t prfsa`r peiet, sapgkz`hgt
jpgret`vg mag `kvgst`hgt.
>
K 3441 fjkm` ` pgks`jkgvg `satg rrgta 67.1 h`l`erm lgo, kmrse k 345> err`t` k 0=.> h`l`erm.=TCC k v`t`k 3441 `satg 5,410.3 h`l`erm lgo, kmrse k 345> err`t` k 5,>6=.9 h`l`erm lgo(@K^]E], 345=).7Kbs`t sapgkzugsg bek kmerbe g k`vgl`t h t ult s`pes oles`f`o`h`t emh`k`stret`v t cuxagt`t.Otj kbs` oek hukms` q t prmjr`k fjkmgt cuxagtjrg kprhbgt t`tuller`t t tyrg. Bj mj kbs`satgtrjrg hukm t bgt kbs` sapgkzugsg. Ksg H`k`str`e g Ers`h`t ojks`mgrjagt kbs` g qgvgr`sbgss prib`tasahg, kb Mrgbtjr` Ers`hjrg trebtjagt s` kbs` sapgkzugsg. Ksg zcrgs`h h pjsat koles`f`o`h`k emh`k`stret`v, kb saojll kkt vbgerg epj g hgshg kuo prck kbs` sapgkzugsg magt`tuller` ` seb kuo oe fuq` emh`k`stret`vg q t eutjr`zjb sapgkz`h`k g fjkmgvg pucl`og.
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7.
@kvgst`hgt pucl`og bek rrgta 5=-34% t sapgkz`hgvg pucl`og. Oy irup
sapgkz`hgsa rgel`zjagt orygs`sat hg prjbgotg pucl`og k sauhe t hmae
k oreaes`h hg sapgkz`hgt g tbgre mag oe kb `ktgrvel t ojks`mgrugsah
pes`iur`g t rgel`z`h`t kmeb peresa`o`h`t f`llgster. K etj restg our sgotjr`
pucl`o oe vsat`rs` k hclgmabgk g t ermaurevg tet`hjrg, hukm t a`qgt
mjr kie m`se prjbgotg t `kvgst`hgvg pucl`og muog ` satyr k kb v`t t
hvjksah. Obj kmjma pes` sapgkz`hgt g tbgre pucl`og bek h t
ekiezaueremag tauebsg t pehukmure pr tu saourtuer, obj pr saoeo t
sauhevg h t vjile, kgvjbs h t hemag pr tj, mag s`mjhjs kuhr`t
sauh t hema t prf`tugsvg (`km`v`mvg).
6. @ktgrgset g cjrxa`t pucl`o bek rrgta 54-53% t sapgkz`hgvg pucl`og. K
^aq`pr` mj v`t sgotjr` pucl`o oe sapgkzuer h sauh sg oe hclgmaur
kie t ermauret pucl`og muog pesur ib`tahjk kb mgf``t cuxagtjr (kie >-
57% t TCC-s, =% k v`tgt g fukm`t mag 57% k v`tgt 5009, 5000 gtb). Oymgf``t ` vezamugsah oe eouhuluer kb cjrxa pucl`o q oe tgboeluer
k`vgl`k 67% t TCC-s. Cjrxa` pucl`o sat herr h sauh k fjrhk g
cjkjvg mag jcl`ien`jkgvg t tagser`t crgkme vgkm`t, mag sat kbojas`sat
rrgta myf`sa` ` cjrxa`t t besath. Kie eke tbgtr cjrxa` ` besath sat `
prcr kie sauh pbgs hg ketyr, jr`ib`k mag s`mjhjs hg `ktgrgse
sauh t kmrysah. Rav`ll`h` gojkjh`o ` vgkm`t mag ojksjl`m`h` ` m`se
trgiugsvg heorjgojkjh`o g oek cr h t vsat`r s`iur`h`k g orgm`vg
t fevjrsahg hg tgrhe lgatsugs, muog cr q s fukmh` t prmjrgk h
sauh mag orgm` hg tgrhe trgiterg pr t s`iuruer kb pbgs t rkms`sahgt cjrxa`t t besath.
9.
^apgkz`hgt sakmgtsjrg mag sucvgkn`jkgt bek rrgta 1% t sapgkz`hgvg
pucl`og. ^apgkz`hgt sakmgtsjrg bek kmer k kb irup h vgtg mag oek
kb vlgr t ojks`mgrugsahg (hc` >3 h`l`erm lgo k v`t`k 345=). K
vgkmg h t zav`lluere sucvgkn`jkgt prmjrgk pr t kx`tur zav`ll`h`k g
m`se sgotjrvg h t rrgz`ouer k l`mabg hg goz`stgknk g tyrg mag
puks`h`k q s`iurjbk. ^gotjr` pucl`o k ^aq`pr` muog pesur ouf`z`hg k
sapgkz`hgt g hukmsahg rgel`zjk vgth sucvgkn`jkg pr t hcebtur k
eot`v`tgt m`se kmrherrbg hg prjks` pucl`og q hukm t ogk vsat`rs`sgr`jzg k f`kekn`h`k g tyrg. Hukm t prhgkm`h otu ubsbglls`t,
agourumak saq`pterg, kmrherrbgt g trebt`h`t t stumgktvg mag cjt`h`k g
l`crevg saojlljr. K rest`k h prjclghet`o otj sucvgkn`jkg oek err`tur
heos`huh`k (=%) our OG^A oe pesur prjclghg sauh t rkme k
s`iur`h`k g gkgrib`s glgotr`og pr pjpulletk.
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Jlt`jk Sruhculleou
57 ]ghe 5Ayrbg k s`stgh`k f`soel
4.4%
5.4%
3.4%
>.4%
=.4%
7.4%
6.4%
9.4%
1.4%
3444 3443 344= 3446 3441 3454 3453 345=
Mgf``t` kmeb TCC-s
^apgkz`hgt pucl`og kmeagk mag k fjrhe t tbgre s`pes kmerbgs `kst`tun`jkelg,
fukos`jkelg, emh`k`stret`vg, gtb. Kmerbe g pereq`tur hg s`pr ojks`mgrjagt kb
oles`f`o`h gojkjh`o mag sat h g tabgsat muog mak kbojas`sat kb ouemr
oreaes`h` h t frytsah k v`tg. K qjft sg sgotjr` pucl`o k ^aq`pr` err`k t
hclgma h sauh t ermaure tet`hjrg epj s`iurjk k hjhgktg t neotuere
sauhe t vgekte t ermauresa (k restgt g pr`vet`z`hgvg) mj t bgt k vgkm`h`k g
sgotjr`t pucl`o pr t kmrysauer iremuel`sat pgsak g sapgkz`hgvg t
s`prprhgkmure. Obj mj t tajt q otj k`vglg t sapgkz`hgvg k prq`kmbg kuo
bek t kiurtsuere, pjr hukm t kmrysajbk iremuel`sat k vers` t pjl`t`oevg t
rgbe pucl`og q kmrhgrr sgotjr` pucl`o.
5.=.> Mgf``t` cuxagtjr mag cjrxa` pucl`o
^aq`pr`e oe pesur ib`takb sapgkz`hg pucl`og q oek qgk rrgiull`sat h
t hmae sg t ermauret pucl`og. M`fgrgkne h`m`s sapgkz`hgvg pucl`og mag termaurevg pucl`og prck
mgf``t`k cuxagtjr, ` n`l`
hculjagt kie f`kekn`hg t
crgkmsahg mag t auebe.
Mgf``t` cuxagtjr vbgtjr `
satjagt v`t pes v`t` cjrxa`t
pucl`o muog g rr`tur et k
vlgr ecsjlutg.
Ksg kb satgt mj sykjb t`ktgirjagt k CG, muagt t
s`iurjb pr > v`tg hg
rema kb k`vgl mgf``t` h s sauht` prgb >% kmeb TCC-s. ^` v`agt rg k iref`o,
^aq`pr`e kuo oe pesur eskbagr kb mgf``t h t vjil sg >% k v`t. K iref`o
ogh` vgkmjsur cjsat`k ajr`zjktel cez k k`vgl`k >% pr t trgiuer h qert sg k
n`let v`tg ^aq`pr`e oe qgk prek ot`b k`vgl` mag pj esatu k n`let hjhgktg oe
pesur mgf``tg t tgpruere k 57 v`tgvg t fukm`t. Otj mgf``tg t vezamugsahg k
k`vgl`k hc` >%, t ojhc`kuere hg kb rr`tbg gojkjh`og k f`ll`h t
ojks`mgrugsahg g h pes t pljisat, oek sbgll kb qkmrugsahr` mag h pesrr`tbg t cjrxa`t pucl`o pribet v`tgvg.
Trib`tas`sat cuxagt` ` satgt`t sat peresa`ouer hg kb mgf``t cuxagtjr
sauh t oubmgssah, h`rpj msat`hgt k rgel`z`h`k g t ermaurevg f`soelg oek
sbgll mjhjsmjsahr`k g zvgkms`h`t t t ermaurevg t hukiuere kprhbgt
f`kekn`h`t hg cjrxa muog satuer mgf``t`k. Obj oe kmjmaur s`mjhjs v`tgt g fukm`t
8/9/2019 Tema 1: Hyrje n sistemin fiskal
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ou rr`tbe g vezamugsahg g sapgkz`hgvg mag clljo`h` ` rr`tbgs s t ermaurevg u
pljtsue vgth hg rr`tbgk g mgf``t`t cuxagtjr.
5.7
M`se oles`f`o`hg orygsjrg tgjr`og t t ermaurevg pucl`og
5.7.5 Oles`f`o`h` ` t ayrevg pucl`og
] ayret pucl`og bek t kmrysahg mag t sauhte. Tr rrbgmajb fjrhet g
oles`f`o`h`t t tyrg hukm t bgk t lljbgvg t kmrysahg.
Mell`h` ` per ` hukmsah sat e` kmrhbgt t ayrevg t zeojksahg, mag etyrg t
besatzeojksahg, k vers` t rest`t ksg r`prtr`agk pgr`jm`o`sat epj oek
oereotgr restsjr mag t besatzeojksah. ] ayret g besatzeojksahg zeojk`sat
prhcebk tbgtrs`h`k g cur`hgvg pesurjrg, tet`hg t besatzeojksahg mag
ghgt`h t oerthjkgmaevg. Kmrse t ayret g zeojksahg bek t ib`tae cur`hgt g
tbgre t t ayrevg pucl`og.Kb oles`f`o`h tbgtr ` ajlls`sah ` t ayrevg, s`pes kibesahr`s s tyrg hg
h`hgt g trgiut sbgll otj restg2
5)
] ayre t sa`ture hg h`hgt g trgiut. Otj t ayre sa`tgk mrgbtprmrgbt kie
gktgt pucl`og hg h`hg t vgkmjsure kie trgiu. ^` saghcull k ot rest
hukm t herr`h kkprjmuotgt g kefts t sa`ture kie ESHJ (mgr` prpere
pr`vet`z`h`t q u oryg k Ugrsajr 3441).
3) h`h` sjn`el, hg t n`l`k gkt` pucl`o oreaes prf`t`h`t t vlgrs rgspgot`vg pr
hellret epj sarc`hgt g jfruere kmbgo gmag syk`hg sjn`elg. Kb saghcull t
t`ll g ogh` k gktgt pucl`og q sags`k hg h`hg h t ulte sg h`hgt g
trgiut, muog rgel`zuer syk`hg sjn`elg q ` teojbk eot`v`tgt`t t tyrg. K ot
rest Cuxagt` ` ^atgt`t, epj ` kbs`vg vgkmjrg hculjk cerrk f`kekn`erg t
m`fgrgkns s h`h`t.
>) h`h` pucl`o. Our gktgt pucl`og q prjmajbk k ousatg hjkjpjl`, cbk
mell`h`k g h`hgvg h`m`s ojksuhetjrvg t kmrysah jsg irupgvg t
ojksuhetjrvg, muog fevjr`zuer kb irup k ourr`z t kb irup` tbgtr, pjr muog
sykuer k t kbbtk oja hcul`h`k g ojstjvg tjtelg t prjma`h`t mag
sarc`h`t. K ot rest hukm t ekel`zjbh h`hgt g gkgrib`s glgotr`og epj
ub`t t p`bsah, t n`lt oek fjrhe t kmrysahg h`h` k vers` t
ojksuhetjrvg.=)
]eose sat ojhpgks`h` (zeojk`sat h ` ult sg ojstjbe) q peiuek kb
prmjrugs pr kb sarc`h t n`l`k muagt te rgel`zjbk jriekgt satgtrjrg.
7)
Ojktr`cutgt pereqgs`k r`oupgr`h`k g mgtyruer t kb pbgsg t ojstjs s kb
sarc`h` t orygr, pevers`sat kie goz`stgkne g kb orogsg kie `km`v`m`.
8/9/2019 Tema 1: Hyrje n sistemin fiskal
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Jlt`jk Sruhculleou
59 ]ghe 5Ayrbg k s`stgh`k f`soel
6)
]et`h` sat vbglbe g mgtyruer g kb sauhg t ajllesa kie kb `km`v`m epj
sucbgot, pevers`sat kie prmjr`h` gfgot`v ` t h`revg jsg sarc`hgvg pucl`og
t ibgkgruere kie etj t ajlle.
5.7.3
Oles`f`o`h` ` tet`hgvg
]et`hgt kie eke g tyrg hukm t melljagk mag oles`f`ojagk k sauh
hkyre, kie t n`let pj prhgkm`h etj h orygsjrgt.
5) ]et`hg m`rgotg mag `km`rgotg
Oy oles`f`o`h oe t cb hg cur`h`k kjh`kel t tet`h`t proets, muog rgflgotuer
hkyrk sg s` hcl`magt tet`h`. ]et`hgt g mrgbtprmrgbte (m`rgotg) prneotjagk mag
hcl`magk m`rgot kie `km`v`m` jsg pgrsjk` (f`z`o epj bur`m`o) q muagt te hceb
cerrk g tet`h`t. Otj tet`hg ijmes`k hgkbagr efts`k ojktr`cugsg, s` sat g
ermaure epj pesur`e. ]et`hgt g trtajrte (`km`rgotg) kuo hcl`magk m`rgot kie
`km`v`mt q supjzjagt sg psjbk cerrk g tet`h`t. Otj tet`hg kmjma`k our ogh`safeqbg t trtajrte t efts`s ojktr`cugsg, s` bek pr saghcull ojksuh` `
hellrevg epj treksfgr`h` ` prjks`s.
]et`hgt m`rgotg oek otj n`ls`2
Reojk`sat hcl`magk kprhbgt kb kmrhbgts` (eibgkt ` hcebtbgs s tet`h`t
k cur`h)?
Kmrhbgts` h ` zeojksah sat pukmaks` (tet`h` hc` t ermauret)?
K sauh restg kuo oe ojkteot hg emh`k`stretk tet`hjrg?
Hukm t ogt kb kjrh hgseterg tet`hjrg t kmrysahg s`pes rest`t.
]et`hgt `km`rgotg oek otj n`ls`2 Teiuagk kie kb pgrsjk, pjr hcl`magk kie kb tbgtr?
Trfsa`agk k h`h, pjr kuo bek ib`tahjk t muosahg?
Kuo vergk kie rrgtaeket `km`v`muelg t ojksuhetjr`t?
Hukm t vergk kie hell` epj sarc`h` q clgk s`pes rest`t.
M`se mell`hg h`m`s otyrg my lljbgvg bgpgk k tecglk g hpjsathg.
]et`hgt m`rgotg ]et`hgt `km`rgotg
Hukm t saprkmeagt h lgat cerre f`soelg Cur`h h stecl ` t ermaurevg tet`hjrg
] ermauret erotjagk h vjk ] ermauret erotjagk h sapgbt
Ojstj t lerte hclgmabgbg Ojstj t ulte hclgmabgbgKgvjb`tgt emh`k stret prjfgs`jkelg Hukm t vgkmjs cerr h t hemag hc`
`km`v`mt g verfr
3) Ib`taesatu hukm t melljbh gmag tet`hgt em veljrgh, q oek t cbk hg
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vlgrk g cezs s tetugsahg t prmjrur (t ermauret, h`h` ` hellrevg, gtb),
mag etj spgn`f`og, q oek pr jcbgot t tetugsah kb trs` f`z`og s` sat
ses`e g prjmauer, pgsae, vll`h`, gtb). K rest`k g per kjrhe prneotjagt k
prq`kmbg hc` vlgrk g tetugsahg, kmrse k rest`k g myt, k kbs` hjkgterg
(p.sa. oeq lgo pr mj l`tr cgkz`k).
>) ]et`hgt hukm t` rgfgrjagk kb vlgrg gfgot`vg (t mgoleruer), epj kb vlgrg t
supjzuer, g n`le prneotjagt s`pes m`se hkyrevg t vlgrs`h`t. Tbgse orygsjrg
g tet`hgvg vgkmjsgt k cez t vlgrevg gfgot`vg, pjr k restgt our otj vlgre
kuo bek t cgsugsahg, jriekgt tet`hjrg prmjr`k vlgrs`hgt tet`hjrg pr t
prneotuer mgtyr`hgt tet`hjrg.
5.7.> ^aprkmerbe g kierogss tet`hjrg
Tr t ouptuer h qert fukos`jk`h`k g tet`hgvg k prib`tas` muagt prgour
prjclgh` ` saprkmerbgs s cerrs tet`hjrg h`m`s ojktr`cugsvg mag tr`saprkmerbgs s t ermaurs kprhbgt s`stgh`t tet`hjr. K ot pbgs, pes` t
sapbgijbh saourt glghgktt g tet`h`t mag t prouf`zjbh prjirgs`v`tgt`k, mj t
saqyrtjbh ajlls`sat ersygt tgok`og k fevjr t kb tet`h` prjirgs`v mag hkyret
pr t rgel`zuer kb tet`h t t`ll.
]et`hgt prfsa`b otj glghgkt2
5. ^ucbgot` ` tet`h`t (tet`hpeiugs`) sat pgrsjk` jsg sajqr`e q muagt t
rgel`zjb mgtyr`hgt tet`hjrg, prfsa`r hclgmabgk mag hcebtbgk g m`se
tet`hgvg. Kb sucbgot tet`hjr muagt t bgt ` rgib`struer k `kst`tun`jkgt
proetsg.3. Jcbgot` ` tet`h`tsat kb jcbgot jsg vgpr`h (kiberbg, kmjma`) hc` t n`lt
vgkmjsgt kb tet`h. Ghret g sauh tet`hgvg mgr`vjbk kie jcbgot`
proets. Otj prfsa`bk prjks`k, hellret, sarc`hgt, t ermauret,
f`t`h`k, m`se lljbg trekseos`jkgsa, gtb. mj jcbgot tet`hjr hukm t ogt
tet`h`k jsg teosk g vgt mag ` kbbt` jcbgot kuo hukm t tetjagt h sauh
sg kb agr crgkme kb pgr`uma tet`hjrg.
>. Ceze g tetugsahgsat vlgre g fluosgvg t esgtgvg, t ermaurevg, ojksuh`t,
gtb, hc` t n`lt vgkmjsgt kb tet`h. mj ib q tetjagt oe kb cez t
tetugsahg, g n`le hukm t hjm`f`ojagt muog herr peresysa prbesat`hgmag lgats`hg t lljbgvg t kmrysahg, q g lerijbk et kie s`tuete
f`llgsterg g jcbgot`t tet`hjr.
=.
Kjrhe g tet`h`t sat sauhe g tet`h`t pr kbs` t cezs s tetugsahg.
Kjrhet tet`hjrg saprgagk orygs`sat k prq`kmbg, hgib`tasg oe gmag
kjrhe hg sauhe f`osg. ]go kjrhet tet`hjrg k prq`kmbg hukm t
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Jlt`jk Sruhculleou
50 ]ghe 5Ayrbg k s`stgh`k f`soel
melljbh kjrhk hgseterg (gfgot`vg) t mak kie repjrt` h`m`s tet`h`t t
peiuer mag t ermaurs (epj n`l`tmj jcbgot tbgtr tet`hjr), kie kjrhe
herxa`kelg, g n`le bgpgt s` repjrt h`m`s satgsevg rgspgot`vg t s ermaurs
proetsg.
^truoture g kjrhevg tet`hjrg prneotjk prjirgs`v`tgt`k. Muog kmrysauer
struoturk g kjrhevg, qgvgr`sbe hukm t prp`qgt t err`b qll`hg sjn`elg mag
pjl`t`og kprhbgt tet`hgvg. ^`pes kmrysa`hgvg q psjk kjrhe hgseterg g
tet`h`t hg sat`h`k g t ermaurs, tet`hgt kmeagk k prpbgst`hjrg (prjpjrn`jkelg),
prjirgs`vg mag rgirgs`vg k rest sg kjrhe rgspgot`v`sat hcgtgt ojkstektg, rr`tgt
epj zvjiljagt. Ksg kjrhk tet`hjrg q vgkmjsgt hc` saoell t kmrysahg g
ojks`mgrjbh kjrh herxa`kelg, etagr hukm t cbh oreaes`hgt g
hpjsathg2
K rest`k g tet`h`t prjpjrn`jkel kjrhe herxa`kelg rgzultjk g cerecert hg
kjrhk hgseterg? K rest`k g tet`h`t prjirgs`v, kjrhe herxa`kelg sat h g lert sg kjrhe
hgseterg?
Kmrse k rest`k g tet`h`t rgirgs`v kjrhe herxa`kelg sat h g vjil sg
kjrhe hgseterg.
Tre, ksg Kjrhe Hgseterg < Kjrhe Herxa`kelg pr kb `ktgrvel t neotuer t
ermauresa, epj pr t ib`tae t ermauret, kjrhe ojks`mgrjagt prjirgs`vg.
]etugsahggCeze
]etugsahg)g(Ceze*]et`h`HgsetergKjrhe
Hgqgks s`stgh` ` kjrhevg muagt t epl`ojagt k trs`k g ojktr`cugsvgmag sat kb hgtjm pr t kmer cerrk tet`hjrg, etagr vlgrs`h` ` gfgotgvg t
tyrg v`agt rg ksg kmrysajbh struoturk g kjrhevg tet`hjrg.
5.7.= ]et`h` prjpjrn`jkel (` sagsat)
Kb tet`h prjpjrn`jkel sat etagr our e` vgkmjsgt hg kb kjrh
tet`hjrg f`osg, g pekm`ouer kie feot` ksg ceze g tetugsahg rr`tgt epj ulgt. ^auhe
g tet`h`t sat k prpbgst`h hg vlgrk g cezs s tetugsahg. Osatu, hg rr`tbgk g
t ermaurevg, rr`tgt k prpbgst`h t mrgbt gmag cerre tet`hjrg mag g oukmrte.
Rcet`h` ` kjrhs tet`hjrg prjpjrn`jkelg oe ekt g vgte pjz`t`vg mag kgiet`vg.Kmr ekt pjz`t`vg hukm t kuhrjbh2 jcbgot`v`tgt`, tabgsats`e k zcet`h,
kiero`h` hg kjrhe t kbbte ` t ib`tae cezevg t tetugsahg.
]et`hgt hc` ojksuh`k bek prib`tas`sat k muobg prjpjrn`jkelg, kmrse
tet`hgt hc` t ermauret bek orygs`sat prjirgs`vg. Kie v`t` 3441 mgr` k v`t`k 345>,
8/9/2019 Tema 1: Hyrje n sistemin fiskal
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k ^aq`pr` sat zcetuer tet`h` prjpjrn`jkel gmag hc` t ermauret, ` quebtur k
jp`k`jk gmag s` tet`h ` sagsat. Oy tet`h ` sagsat, ` zcetuer pr t ib`ta t
ermauret, ` rr`t` cerrk f`soelg etyrg q o`sa`k t ermaure t ulte, mag g oukmrte.
K feot k ^aq`pr` sat zcetuer kb tet`h ` sagsat ` hjm`f`ouer, hgqgksg oe
pesur m`se ver`en`jkg mag kmrysa`hg kie hjmgl` ` pestr k glghgktt g
hpjsath2
Oe pesur kb saoell t t ermaurevg h`k`helg q kuo oe peiuer tet`h.
Oe pesur l`ibr`sat kb kuhr t ouf`zuer sapgkz`hgsa t zcr`tsahg
(pevers`sat sg o`sa`k zcet`h sauh t ouf`zuer).
Oe pesur rgib`h t kmrysah pr t ermauret kie c`zkgs` ` vjil.
Tre, s`stgh` ` sagsat k ^aq`pr` oe pesur kb jsg my saoell h`k`helg, mag
otj saoell g ck tgok`o`sat kb s`stgh peose prjirgs`v, pevers`sat sg hg rr`tbgk
g t ermaurevg s`stgh` treksfjrhjagb k orgbt t sagsat. T.sa2 pj t oeljagt kie
kb tet`h prjpjrn`jkel k kb tet`h prjirgs`v muog kmrysauer kjrhet tet`hjrg,
m`se tet`hpeiugs mj t psjbk kb rr`tbg t kjrhs hgseterg mag t eseb
herxa`kelg, kmrse t tbgr mj t psjbk ulbg t kjrhevg mag t mgtyr`hgvg.
^atgtgt hjmgrkg, k prib`tas`, fryhzjagk kie per`h` ` prjirgs`v`tgt`t6.
5.7.7 ]et`h` prjirgs`v
]et`h` sat ` lljb`t prjirgs`v, ksg hgrr kb prq`kmbg h t lert tet`h`
kie prf`tugs`t g t ermaurevg t lerte, k oreaes`h hg `km`v`mt q f`tjbk t
ermaure t ulte. ]ak kmrysag, `km`v`mt hg t ermaure t ulte peiuebk kb
pbgs h t vjil t t ermaurevg s` tet`h, oukmrgbt etyrg hg t ermaure h t lerte.K preot`o, tet`hpeiugs`t kmeagk k m`se oetgijr` k l`mabg hg t ermauret g tyrg
t teosugsahg2 se h sauh t f`tjsa eq h sauh tet`h mj peiuesa, hgqgksg
oeljk k oetgijr` tbgtr ou teosjagsa hg kb kjrh h t lert. ^auh satgtg mag
sajqr` t zav`lluere prmjr`k s`stghgt g teos`h`t prjirgs`v, hgq `km`v`mt hg t
ermaure t lerte hukm t ojktr`cujbk hg kb pbgs h t hemag t t ermaurevg t
tyrg, pr saoeo sg ete ojksuhjbk h peo pbgs t otyrg t ermaurevg k
pljts`h`k g kgvjbevg cez q hukm t ogk. Tr h tgpr, otj s`stghg t
teos`h`t prjirgs`v, sykjbk t celeknjbk mag t gou`l`crjbk kb pbgs tbgtr t
s`stgh`t f`soel q hukm t ogt ketyr rgirgs`vg, s` mj te saja`h k tghk germasahg.
6Tr saghcull k @tel`, kgk` 7> ` Ousatgtuts tajt sg ^`stgh` tet`hjr u prhceagt or`tgrgvg tprjirgs`v`tgt`t. Tjr oy m`otet ousatgtugs sat ecstreot sgpsg ` rgfgrjagt s`stgh`t tet`hjr k trs`
mag bj tet`hgvg t vgekte.
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Jlt`jk Sruhculleou
35 ]ghe 5Ayrbg k s`stgh`k f`soel
^`stghgt g teos`h`t prjirgs`v hukm t ogk trg lljb kjrhesa orygsjrg q
prsaoellzjbk mgtyr`h`k, s`pes tecgls s hpjsathg. Reojk`sat ogh` kb kjrh
f`llgsterg, g n`le hukm t bgt gmag zgrj prq`km mag q sykjk t bep fevjr`z`h`k
orygsjr pr irupgt sjn`elg hg t ermaure t ulte. H pes ogh` kb kjrh cez, g
n`le sykjk t rr`s cerrk f`soelg k hkyr iremuelg pes kjrhs f`llgsterg. K
s`stghg t kmrysahg prjirgs`vg hukm t ogt m`se kjrhe t t`lle. K fukm ogh` kb
kjrh heos`helg prjirgs`vg, g n`le prneotjk tevek`k g kjrhs herxa`kelg, mag
q bgp `mgk sg se sat heos`huh` ` mgtyr`h`t tet`hjr q orojk t hclgma
satgt` pr t ermauret proetsg.
Tevers`sat sg s`stgh` ` tet`h`t prjirgs`v pereq`tgt hg m`se kjrhe
herxa`kelg, kierogse g vrtgt tet`hjrg vergt kie kjrhe hgseterg (gfgot`vg) g
tet`h`t. Kjrhe hgseterg k t t`lle restg, rr`tgt iremuel`sat mag vezam`h`sat muog
kmbgour gnur`k g kjrhs
herxa`kelg. Kjrheheos`helg k kb s`stgh t
teos`h`t prjirgs`v kuo
sat eskbagr kjrhe q
mj vgkmjsgt hc` t ermauret
tjtelg (k s`stgh`k g prjirg-
s`v`tgt`t t saoell-zuer, jsg
hg zcr`tbg, s` mj t
sapbgijagt h pjsat).
Iref`ou 7. Tereq`tbe soghet`og g kb s`stgh` t tet`h`t prjirgs`v
5.7.6 M`se hgtjme pr t zcetuer prjirgs`v`tgt`k
Kjrhe prjirgs`vg sat sauh h g kmrl`ouer sg kjrhe prjpjrn`jkelg.
Kjrhe tet`hjrg prjirgs`vg kuo hukm t zcetjagt pe ouf`b, sgpsg mj t jktg k
prvgts`h, prekmeb ebj muagt t kmelgt k kb ouf` t neotuer, q h tgb t
sakmrrjagt k kjrh prjpjrn`jkelg.
Trjirgs`v`tgt` k tet`h`k hc` t ermauret hukm t s`iurjagt k m`se hkyre.
5. Trjirgs`v`tgt` hg zcr`tbg, our pr t ib`tae t ermauret lgbjagt q t zcr`tgt kie g
ermaure g tetugsahg (epj kie tet`h`) kb sauh g neotuer, pr saghcull
54,444 lgo9. K rest sg supjzjbh kb kjrh tet`hjrg ojkstektg prgb 54 %
mag kb t ermaur t zcr`tur prgb 54,444 lgosa, etagr ogh` kb kjrh
9Eotuel`sat k ^aq`pr` tet`h` hc` t ermauret oe kb fjrh t t`ll hg kmrysa`h`k g vgth qzcr`tbe g t ermaurevg ouf`zjagt mgr` k sauhk g t ermaurevg prgb >4,444 lgosa, kmrse hc` otjt ermaure epl`ojagt kb kjrh g vgthg prgb 54%.
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hgseterg q k`s kie 4% (pr t ermaure kie 4 mgr` k 54,444 lgo) mag saojk
mgr` k iet` 54% pr t ermauret sauh t lerte muog pesur ib`tahjk kb
kjrh herxa`kelg prgb 54%.
Obj trebt prjirgs`v`tgt` sat g rkms`sahg pr pbgsk g ult t t
ermaurevg, kmrse pr`rgt t zcgagt hg rr`tbgk g t ermaurs. Tr saoeo t kb
km`o`h` t t`ll, obj prmjrgt zeojk`sat pr t fevjr`zuer t ermauret g ulte,
mag pe km`ouer taglcs`sat k t ermauret g tbgre. K feot zcr`tbe kie tet`h` u
bgp kb prf`t`h t kblljbt t ib`ta tet`hpeiugsvg (bj k rest`k g tet`h`t hc`
t ermauret k ^aq`pr`), pjr obj hukm t hjs bgt ib`tahjk g prsatetsahg
k pjl`t`oet tet`hjrg. Oy s`stgh sat emjptuer gmag kie satgtg q prmjr`k t
esatuquebtur`k s`stgh t teos`h`t t sagsat, muog g sajqruer hg hjm`f`o`h`k
q fevjr`zjbk kb saoell t vgthg pr t ermauret h`k`helg.
] ermauret Rcr`tbe Erma. ]et. Kjrhe ]et`h` Kjrhe hgs.
7,444 54,444 4 54% 4 454,444 54,444 4 54% 4 434,444 54,444 54,444 54% 5,444 7%=4,444 54,444 >4,444 54% >,444 9.7%
544,444 54,444 04,444 54% 0,444 0%5,444,444 54,444 004,444 54% 00,444 0.0%
3. Trjirgs`v`tgt` hg olese, kmjma etagr our epl`ojagt kb kjrh g vgthg
tet`hjrg pr kb oles t t ermaurevg t tetugsahg. Obj sat kb kie hgtjmet
trem`n`jkelg t prjirgs`v`tgt`t, pjr q sat prmjrur ib`takb g h peo mgr` k
v`tgt 14 t sagoull`t t saouer. Obj hgtjm oe prjclgh`k q teosjk hg vgth
kb kjrh mj t ermaur, mag kuo hgrr peresysa oleset/saoellt g hpersahg g
h t ulte t t ermaurevg. Tr saghcull, pr t ermauret kie 4 mgr` k >4,444
lgo hukm t epl`ojagt kb kjrh prgb 7%, kmrse pr t ermauret kie >4,444
lgo mgr` k 74,444 lgo hukm t epl`ojagt kb kjrh prgb 54%. Trekmeb kb g
ermaur prgb =4,444 lgosa peiuek 54% t =4,444 lgo pre =,444 lgo. Obj
fjrh prjirgs`v`tgt` sbgll vsat`rs`, sgpsg t ermauret k ouf`r`k h t lert t
kb olesg, pr saghcull 30,044 lgo q bek sucbgot ` kjrhs 7%, rgzultjbk k
h sauh t ermaure kgtj pes tet`h`t k oreaes`h hg etj q oek t ermaure
sauh peo h t lerte, pr saghcull >4,544 lgo, mag q ` kksatrjagk kb
kjrhg prgb 54%.] ermauret kgtj (30,044) 8 30,044(30,044*7%) 8 31,=47
] ermauret kgtj (>4,544) 8 >4,544(>4,544*54%) 8 39,404
^`stgh` ` tet`h`t t t ermaurevg pgrsjkelg k ^aq`pr`, muog f`lluer kie hueb`
heb 345> g mgr` k fukm t v`t`t 345>, hukm t ojks`mgrjagt kb ver`ekt ` ot`b
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Jlt`jk Sruhculleou
3> ]ghe 5Ayrbg k s`stgh`k f`soel
prjirgs`v`tgt`, pevers`sat sg sat kbojas`sat gmag kb fjrh g hjm`f`ouer g
kb tet`h` t sagsat. Vrgk` k tecglk g hpjsathg2
^aoelle/Olese Kjrhe tet`hjrg
4->4,444 lgo 4%
Hc` >4,444 lgo 54% g ib`ta t ermaurevg
>. Trjirgs`v`tgt` ` saoellzuer g zib`ma ot prjclgh muog epl`ouer kjrhk g
sgn`ls saoell vgth hc` satgsk g t ermaurs s tetugsahg t prfsa`r k t.
Muog prmjrur kb sa`fr kie rest` ` hs`prh, tet`h` pr t ermauret prgb
=4,444 lgosa mj t `satg2
]et`h` (=4,444 lgo) 8 >4,444*7% + 54,444*54% 8 3,744 lgo
Ceze tet`hjrg Kjrh. tet`h. Lljier`tbe g tet`h`t (heos`helg)
454,444 5% ] 8 544
54,444=4,444 54% ] 8 544 + (>4,444*54%) 8 >,544=4,44414,444 57% ] 8 >,544 + (=4,444*57%) 8 0,544Hc` 14,444 34% ] 8 0,544 + (Q-14,444)*34%
Reojk`sat prjirgs`v`tgt` ` saoellzuer f`lljk hg kb saoell hg kjrh zgrj,
jsg sauh t ult mag prfukmjk hg kb kjrh sauh t lert q prneotjk
ouf`r`k heos`hel t cerrs f`soelg q sykjk emh`k`strete tet`hjrg. Ib`tasgs`
goz`stgkne g m`se saoellvg, hukmsjk rr`tbgk g kjrhs hgseterg hg rr`tbgk g
t ermaurs, sgpsg oe ib`tahjk kb kjrh herxa`kelg h t lert q tragq
k rr`tbg kjrhk hgseterg.
Trjirgs`v`tgt` ` saoellzuer sat s`stgh` h ` epl`ouer k satgtgt gzav`lluere mag k kb pbgs t h`r t satgtgvg k zav`ll`h. Trjirgs`v`tgt` `
saoellzuer pj prmjrgt k ^aq`pr` q kie f`ll`h` ` v`t`t 345=.
Tygtbg25. ^e sat k`vgl` ` t ermaurevg pucl`og k ^aq`pr` mag s` oreaesjagt hg vgkmgt g
tbgre t rebjk`t: Tsg sat h ` ult: (oreaes`h` t ermaure/sapgkz`hg pucl`og)
3. ^e sat k`vgl` ` sapgkz`hgvg pucl`og pr peie/`kvgst`hg pucl`og mag fer
km`ojk k ot k`vgl: (tgo irupgt g sapgkz`hgvg pucl`og)
>. N`lt bek trg glghgktt orygsjr t tet`h`t mag sapbgij my prgb tyrg (jcbgot`,
ceze mag kjrhe):=. N`lt bek trg hgtjmet q zcetjbk prjirgs`v`tgt`k mag sapbgij kbrk prgb tyrg
(hg zcr`tbg, hg olese, ` saoellzuer):
Wsatr `h` 5Ogh` trg `km`v`m E, C, N q oek t ermaure proets`sat? 39,444, 61,444 mag547,444. Ogh` trg struoture t kmrysahg t prjirgs`v`tgt`t2
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e) Trjirgs`v`tgt hg zcr`tbg 34,444 lgo mag kjrh tet`hjrg 57%.
c) Trjirgs`v`tgt hg olese s`pes tecgls s hpjsathg.
] ermauret Kjrhe
4-37,444 lgog 4%
37,44414,444 5>%Hc` 14,444 34%
n) Trjirgs`v`tgt ` saoellzuer s`pes tecgls s hpjsathg
] ermauret Kjrhe
457,444 5%57,444=4,444 54%=4,44414,444 57%Hc` 14,444 34%
Orojagt2] lljier`tgt mgtyr`h` tet`hjr pr mj `km`v`m s`pes mj soghg. N`le sogh sath g fevjrsahg pr `km`v`mt mag n`le pr satgt`k: