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— January 11, 2020 2,060 comments

Torbaniin deebinee walagarreera. Baga ayyaana guyyaa Dhaloota Gooftaa Yesuus (Oromoon ayyaana Qillee jedha) geessanii, oofkaltan; waarra amantiin kun isin ilaallatu. Gabaan maaliin oolee darbe? Ayyaanni dansaa? Nageenya badhaadhaa? Booranni-Gujiin, Macci-Tuulamni nagaadhaa? Sikko-Mandoo- Ituu-Afran qalloo  fayyadhaa? Warri nagaa qabnu, akkamitti kabajne? Akka ollaatti moo akka humnaatti? Deebiin dhuunfadhaani.

Har’a dhugaa qoosaa fakkaatuunan barreeffama koo jalqaba. Namichatu gabaa ayyaanaa bahe; re’ee bitachuuf. Gatiin hoolaafi re’ee barana miyaadha jedhama. Namtichi kun abbaa re’eetti siqee “maaliif akkanatti gatii mi’eesitan?” jedhee gaafata. Maal jedhee deebise seetan? “Taaksiin eksaayizii jedhamu dhufee jedheeti horsiisee bulaan gatii nutti dabale” jechuun deebiseef.  Akkatti yaadamaa jiru hubattanii?

Kun qoosaafi miti;  dhugaadha.

Jecha namtichaatu na ajaa’ibe. Tokkoffaa hagam odeeffannon akka dafee ummata dhaqqabu nama hubachiisa. Lammaffaa haala odeeffanoon itti hubatamu (process) ta’u namatti hima; dogoggoree ykn sirrii ta’ee.  

Mee taaksiin eksaayizii jedhamu kun hiikoonsaa maali?  Taaksiiwwan biroo waliin maaltu adda taasisa? Biyyaaf faayidaafi midhaa maal qaba? Barreeffamoota adda addaarraa yaada walitti qaarmadhee  dhufeera. Kunoo  itti dhihaadha. 

Taaksii jechuun galii mootummaan  hojiisaa ittiin gaggeessuuf  qaamolee adda addaarraa walitti qabuudha. Mootummaan namoota dhuunfaa hojii qaban, dhaabbilee biizinasii, daldalaa, omishtootaafikkf irratti maallaqa ramadamee ji’aan ykn waggaan irraa guurrata.   

Biyyi kamuu, kan guddattes ta’e kan guddachaa jirtu, taaksii ni funaana. Sababiinsaas taaksiin misooma, tika biyyaati, mindaa hojjataati; maashinoonni mootummaa irra caalli kan hojjatan galii taaksitiini. Bu’uura galii kanaa bal’isuuf  taaksiiwwan maqaaleen garagaraa itti moggaafaman hojiirra oolaniiru. Fak,  taaksii galii, taaksii eksaayizii, taaksii gurgurtaa, taaksii ‘VA’, taaksii tajaajilaafi kkf.  

Ogeessonni taaksii bakka adda addaatti qoodu. Haala kanfaltiisaarratti hundaa’amee; taaksii kallattiifi alkallattii (direct and indirect taxes) jedhama. Taaksiin kallattii kan mootummaan kallattiidhaan kaffaltoota taaksii (taxpayer) irraa funaanudha. Fakeenyaaf taaksiin galii, taaksii qabeenyaa (wealth tax), taaksiin kennaa (gift tax) kkf taaksii kallattii keessatti qoodamu.

Taaksiin mitikallattii jedhamu ammo fallaa taaksii kallattiiti. Taaksii kun daldalaan ykn qaamni seerummaa qabu maamilasaarraa funaanee mootummaaf kan galchuudha. Alkallattiidha kan jedhamuufis waan namni bitu kallattiin mootummaaf hinkanfaleefi. Daldalaan taaksii kana gatii shaqaxasaarratti dabalee isa bitatutti gurgura. Booda walitti qabee gara mootummaatti dabarsa. Kanaaf namni taaksii kana kaffalu isa bitu ta’ullee,  kan mootummaaf galchu kan gurguruudha.

Gama biraatiin haala ittin fe’amurratti hundaa’ee (based on tax imposition) sirni taaksii bakka saditti hirma. Isaaniis taaksii dhaabbataa (proportional tax or flat tax), taaksii dabalaa deemu (progressive tax)fi taaksii marmaaru (regressive tax) kan jedhamaniidha.

Taaksiin dhaabbataa kan jedhamu kun taaksii dhibbantaa walfakkatuun  kaffaltootarratti murtaa’uudha.  Fakkeenyaaf galii giroosarii irratti taaksiin %5 yoo ramadame hunduu galiisaaniirraa dhibbantaa kanaan shalaganii kanfalu. Galiin waan dabaleef dhibbeentaan ol ka’u hin jiru. Waan gadi bu’eefis taaksiin gadi bu’u hinjiru. Dhibbantaan shan waan murtaa’eef.

Sirni taaksii akaakuun biraa taaksii galii wajjin deemuu kan ‘Progressive’ jedhamu. Galiin yoo dabale taaksinis ni dabala; yoo hir’ates ni hirata. Taksiin galii hojjetaa biyya kanaa taaksii kanaaf fakkeenya. Ammuma mindaan ol ka’u dhibbantaan taaksii ol dabalaa deema. %10, %15, %20 jedhee hanga %35 gaha. Yoo gadi bu’es akkasuma.

Sirni taaksii inni sadaffaan “regressive tax” jedhama. Taaksiin galii  taaksii kanaaf fakeenya gaariidha. Taaksiin kun warra galii xiqqaa qaban kan miidhu warra galii guddaa qaban kan fayyaduudha. Fakkeenyaaf namni mindaa ykn galii  Qr. 1000 argatuufi 5000 argatu osoo suuqii galanii surree Qr 200n bitatanii  taksii gurgurtaa /VAT/ %15 qixxee kanfalu. Haala kanaan inni duraa  galiisaa  keessaa% 3 taaksii yoo kanfalu inni lamaffaa %0.6 qofa kanfala.  

Hubannoodhaaf hagana jedheera. Gara dubbii ijootti haa deebi’u. Taaksiin eksaayiziiti xiyyeeffannaa kooti.  

Taaksiin eksaayiizi gosoota taaksii keessaa isa tokko. Taaksiin kun shaqaxoota filataman,  kan fedhii ummata baay’ee hin taaneefi kan fedhiifi dhiheesiinsaanii yeroo hunda hin jijjiiramnerratti (demand & supply inelastic goods) fe’ama. Gama biraatiin taaaksiin kun shaqaxoota bashannanaa (luxury items), shaqaxoota fayyaa namaa miidhaniifi omishoota naannoo faallessan warra jedhamanii adda bahanirratti xiyyeeffata.

Shaqaxoonni akka, sijaaraa, dhugaatii alkoolii, hojii qumaara (gambling)fi bob’aa keessatti argamu. kaayyoonsaas namoonni akka itti hin fayyadamne haamileesaanii cabsuuf, humna maallaqaa dhabsiisuu akkasumas jijjiirraa amalaa akka fidan taasisuudha.      

Taaksiin eksaayizii kallattiin shamataarratti (consumer) hin fe’amu. Dhaabbata biizinasii shaqaxoota kanaa gaggeessan ykn omishan akka kanfalan taasisama. Isaan dabareedhaan gatii omishaarratti dabaluun shamattootatti dabarsu. Kanaaf, taaksii kana xumurarratti kan kaffalu nama shaqaxa sana bituudha. Taaksiin kun kan kanfalamu yoo shaqaxni alaa galu ykn yoo biyya keessatti omishamuudha.

Shaqaxoota ykn meeshaalee akkamiirratti taaksiin eksaayizii fe’ama? Kun haala guddinaafi yaadama biyyootaarratti kan hundaa’uudha. Shaqaxa biyyi tokko taaksii eksaayizii irratti feeturratti biyyi biraa taaksii biraatiin irra darbuu dandeessi. Haa ta’u malee biyyoonni hedduun sijaaraa, dhugaatii alkooliifi boba’aarratti taaksii kana ni ramadu.    

Taaksiin eksaayizii  biyyoota addunyaa hunda keessa waan jiruuf kan biyya keenyaas wanta adda ta’e hinqabu. Mootummoonni kanaan dura turanis taaksii kana ramadaa turan. Kan ammas ittuma fufe. Boris ni jiraata. Garaa garummaan uumamu tarii omishoota taaksii kanarratti ramadaniidha.

Yookin dhibbantaa taaksii ramadamuu qofa ta’a. Makiinaan har’a akka meeshaa bashannanaatti fudhatamee taaksiin eksaayizii guddaan irratti fe’amu boru meeshaa bu’uuraa ta’ee taaksiinsaa gadi bu’uu danda’a malee gonkumatti hinhafu.

Faayidaa taaksii eksaayizii kallattii adda addaan ilaaluun ni danda’ama. Omishoota fayyaa namaa miidhan irratti taaksii dabaluudhaan akka namoonni baay’inaan itti hin fayyadamne doomsuun  fayyaa ummatichaatiif yaaduudha. Sijaaraan hagam akka fayyaa namaa miidhu beekamaadha. Haaluma walfakkaatuun, dhugaatii alkoolii rakkoo dinagdeetiifi hawaasummaa uumuu keessatti gahee guddaa qaba.  Namni akka salphaatti omishoota kanatti akka hinfayyadamne taasisuun cubbuu miti.  Omishoonni taaksiin kun itti fe’amu omishoota  ummata hedduu hintajaajilleedha. Fakkeenyaaf;  faayaawwan gatii miyaawaa, shittoo fedhii ummata keenyatii jennee gaafachuu qabna?  

Kan nama ajaa’ibu bishaan saamsamaarratti taaksiin eksaayizii guddate warri jedhan jiru. Gama biraatiin ummanni keenya hedduun bishaan saamsamaa mitii bishaan lagaa qulqulluu argachuu hindandeenye. Kanaaf bishaan saamsamaarratti taaksii dabalanii, galii isarraa argamuun warra bishaan qulqulluu hinarganne sana gargaaruunis waan gaariidha. Yeroo hunda ilaalchi keenya sooressaafi  magaala qofa jiddugala godhachuu hinqabu. 

Haala qabatamaa biyya keenyaatti yoo ilaalle, meeshaaleen taaksiin eksaayizii dhibbantaa guddaan irratti fe’amu kan sharafa alaa xiqqoo qabnu nyaataniidha.  Sharafa alaa basuun eddii hin oolle,  sijaaraafi wuuskiif baasuu wayya moo  xaa’oofi   farra ilbiisaatiif baasuu wayya? Kamtu irra ummata guddaa fayyada? Dubbiin haala kanaan kan xiinxalamuu qabu.  

Taaksii dabaluun gama biraatiin galii mootummaa dabaluu akka ta’es dagatamuu hin qabu. Mootummaan bajanni waggaa waggaan ramadee daandii ijaaru, mana barumsaafi dhaabbilee fayyaa babalisu, walumaa galatti hojii misoomaa kan hojjatu akkasumas  mindaa hojjetaa kan kaffalu maallaqa omishee miti. Taaksiifi galii adda addaarra walitti qabuudhani.

Kanaaf, omishoota bashannanaafi midhaa fayyaa geessisan  kanneenirratti taaksii dabaluun anaaf sirrii akka ta’eedha. Biyyoota guddachaa jiran keessatti ‘GDP’ isaanii  keessaa galiin taaksii eksaayiziirra argamu %1-2 akka gahe ragaan Fundii Maallaqa Addunyaa (IMF) ni ibsa.  Kanaaf galiin taaksii kana irraa argamu biyyoota ardii Afriikaa, Laatiin Ameerikaafi Isiyaa keessatti faayidaa gudda akka qabu muli’su. 

Taaksiin eksaayizii yoo of eeggannoon itti hin fayyadamin midhaas akka qabu dagatamuu hin qabu. Shaqaxoonni taaksii kanaaf filataman of eeggannoon ta’uu qaba. Yoo kana ta’uu baate dhiibbaa hintaane ummata hedduurraan gahuu mala. Fakkeenyaaf; Konkolaatawwan moofaa alaa galan haa ilaallu.  Gatii eksaayizii taaksii dabaluun gama tokkoon gaarii ta’a yoo faalama qilleensaafii balaa tiraafikee wajjin walqabsiisnee ilaalle.    Taaksii garmalee itti fe’anii akka hingalle gochuunis midhaa biraa qaba. 

Biyya  carraan hojii rakkoo ta’eefi biyya tajaajila geejibaa gahinsan hinqabne iyyeettii tana keessatti tarkaanfii akkanaa fudhachuun sirriidhaa? jedhanii xiinxaluun gaariidha. Qabeenyi biyyattii makiinaa haaraa galchuu hindanda’u waan ta’eef.  Kanaaf waantota hunda haala madaalawaa ta’een ilaaluun barbaachisaadha.

Omishti taaksiin itti dabalamu cancala gabaa (value chain)  waan jiruuf gama kanaanis ilaaluun gaariidha. Wanti bakka tokkoo xuqamu  ummata hedduurratti maal fiduu danda’a jedhanii yaaduun barbaachisaadha. Fakkeenyaaf, eksaayiiz taaksiin boba’aa makiinaarratti  yoo dabale gama biraan miidhaa guddaa fida. Bobaan yoo dabale gatiin geejibaa shaqaxaa ni dabala. Gatiin geejibaa yoo dabale gatiin omishaalee bu’uuraa ni dabala. Gama biraatiin gatiin boba’aa gaazii  adii (kerosene) yoo daabale namni boba’aa mukaatti deebi’a. Bosona mancaasutu dhufa. 

Akkuma waliigalaatti taksiin eksaayizii biyyoota guddachaa jiran keessatti dhibbeentaasaanii guddaadha. Kanaaf kan biyya keenyaas adda ta’ee ilaalamuu hin qabu. Garuu faayidaafi midhaasaa ilaalanii ramaduun barbaachisaadha. Torban gaarii   

Dachaasaa Roorrootiin

Gaazexaa Bariisaa Amajji 02/2012

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