Mkandara,
In reference to post
#1754 .
Mimi nimechoka labda wengine waje kuwaeleza kwa sababu Tax has nothing to do with uchangiaji wa pato la Taifa.
Tatizo lako wewe ni mbishi hata pale ambapo hauna hoja ya msingi. Nani kasema taxation inachangia pato la taifa? Tulichosema mara nyingi sana ni kwamba pato la taifa (GDP) lina maana kwa wananchi in terms of zile Human Development Index mnazozijadili, ikiwa tu serikali inanufaika kwa njia ya kutoza KODI kwenye National Output (goods and services produced), corporate income tax, and income taxes on individuals. Tumejadili kwamba - role of the government in an economy ni kupitia Fiscal Policy ambayo ina instruments mbili kubwa:
(1) Kodi.
(2) Matumizi.
Tatizo lako unakwepa maswali yote ya msingi ambayo unaulizwa, maswali ambayo mjadala wake ungetufikisha mbali sana. Awali nilieleza kwamba pato la taifa lina ‘equation' ifuatayo, na nimelisema hili mara nyingi sana lakini unakwepa kujadili:
GDP (Pato la Taifa) = C + I + G (Exports - Imports).
C = Consumption (households)
I = Investments by businesses
G = Government Expenditures including revenues from Taxes.
E-M = Net Exports.
Nakuuliza tena kwa mara ya kumi labda: Je,
1. Unadhani Kwanini government is included katika equation hii? Kwa maana nyingine, kwanini unadhani equation ya GDP is incomplete without the role of government?
Kuna nchi hazina Tax ama kuna states zina kodi ndogo kabisa na ndizo zinavutia wawekezaji zaidi. mahala popote penye kodi kubwa ina maana matumuzi ya serikali ni makubwa zaidi iwe kulipia mishahara, posho, misafara na kadhaika.
Hapa unajichanganya tu bila sababu ya msingi. Unazungumzia Kodi za aina gani? How do those governments or states survive kwa kutokuwa na aina yoyote ya KODI? Every country or State has a public sector, whether small or large sector. Regardless, eery public sector is run under public finance system. Generally speaking, composition of taxes katika nchi nyingi duniani huwa ipo hivi:
1. Taxes on International Trade. (Nchi maskini na za uchumi wa kati hutegemea zaidi aina hizi za kodi kuliko nchi zilizoendelea)
2. Domestic Commodity Taxes. (nchi za maskini na za uchumi wa kati hutegemea zaidi kodi hizi kuliko nchi zilizoendelea)
3. Domestic Income taxes. (Nchi zilizoendelea hutegemea sana aina hii ya kodi. Nchi za uchumi wa kati zinazidi kujitahidi katika hili. Nchi maskini kama Tanzania bado zipo nyuma sana. Kwa nchi zilizoendelea, over 70% of income is captured by tax. Kwa nchi kama zetu, less than 20%, including wananchi wa Shinyanga ambao wewe na zitto mnasema wapewe wanachostahili. Kipi? Hamna majibu.
4. Social Security. (Nchi zilizoendelea zinategemea sana aina hii ya kodi kuliko nchi maskini).
5. Other taxes.(Nchi maskini na za uchumi wa kati zina aina nyingine nyingi za taxes na huzitegemea sana.
Muhimu:
Tulishajadili kwamba, nchi zenye maendeleo ni zile ambazo Taxation to GDP ratio ipo juu. Mjadala huu unaendelea kukwepa, huku ukiendeleza ubishi wa kitoto kwamba hakuna uhusiano wowote kati ya GDP & Taxation.
Kwa hoja yako hapo juu, unataka kutuaminisha kwamba zipo nchi ambazo hakuna aina yoyote ya kodi. Ebu tutajie hizo nchi - sovereign states ambazo hakuna aina yoyote ya kodi - inward oriented and outward oriented.
Umaskini wetu umetugfanya hatuna Capital nia hivyo ndio maana tumejitumbukiza kwenye misaada ya IMF.
Do you know sources of capital accumulation in a country ni zipi? Hakuna siri katika hili. Main source of Capital Accumulation ni "SAVINGS". Savings come from two main front namely: Private Savings and Public Savings. In neo classical economics, SAVINGS ndio huwa ni sources of INVESTMENTS, in both public and private sectors. Hata ukiona nchi inapokea misaada au inapokea foreign investments, kwa akili ya kawaida tu unatakiwa kufahamu kwamba hizo ni SAVINGS za wenzetu huko nje.
Tujadili kidogo suala hili la Savings as a source of capital accumulation, dhana ambayo ni wewe umetuletea to justify the unjustified. Savings huanza na Income. Equation yake ipo kama ifuatavyo:
Y = C + I + G.
"Y" ni income za households and entrepreneurs.
"C" ni Consumption za housefolds and entrepreneurs on goods and services in the economy.
"G" ni matumizi ya serikali kwa ajili ya bidhaa na huduma za UMMA, ambazo moja ya vyanzo vyake vikuu ni KODI.
Swali linalofuatia ni je:
Savings ambayo hupelekea capital accumulation, hutokea wapi? Kumbuka, savings, chanzo chake ni Income; pia savings is what goes into investment (private savings and public savings), hence capital accumulation. Kwahiyo:
I = Y – C – G
Hapa:
I = Investment
Y = Income
C = Consumption by households…
G = Government expenditures on public goods and services.
Kwahiyo hapa, Investment ndio "National Savings", na National Savings ndio CAPITAL ACCUMULATION. National Savings ina sura kuu mbili.
1) Private Savings
2) Public Savings
Private savings.
Hizi ni savings in the private domain of the economy (savings done by businesses and individuals).
Public Savings.
Hizi ni savings in the public domain, na zina uhusiano wa moja kwa moja na kodi. Public savings determines the amount of government's budget i.e budget surplus or budget deficit.
Equation ya National Savings (jumla ya public and private savings in an economy) imekaa hivi:
(Y-T-C) + (T-G) = I(investment or Capital Accumulation).
Tuanze na upande wa "Private Savings", ambayo hapo juu inawakiishwa na "Y-T-C":
*Y ni income ya businesses and households (income before taxes)
*T, ni taxes on the income above
*C, ni consumption on goods and services made by households etc.
Tukija kwenye upande wa Public Savings, hii inawakilishwa hapo juu na "T- G":
*T ni taxes by government on businesses and individuals.
*G ni government expenditures on goods and services.
Tuangalie savings (or investments or capital accumulation) ya private sector and public sector. Tuanza na jinsi gani capital gets accumulated in the private sector:
Upande wa sekta binafsi, tuliona equation yetu kuwa: National Savings = Y-T-C. Maana yake hapa ni kwamba "National Savings" (upande wa Private Savings) ni:
"Income" i.e (Y) MINUS "Taxes" i.e (T) MINUS "Consumption" i.e (C). After deducting these from income, ndio unapata "Private Savings" (Savings in the Private Sector). Hizi ndio huchukuliwa kama capital accumulation needed for Investments in an economy.
Tukija kwenye upande wa Public Sector, the rest of the formula ipo hivi:
T- G:
T ni taxes levied by government.
G ni expenditures by government on private sector. Kwahiyo:
"Taxes" MINUS "Government Expenditures", kinachobakia ndio savings in the public sector/accumulation of capital in the public sector, needed for public investmen. Hii huwa ndio "Budget Surplus" ya serikali.
Hadi hapa nadhani unaona kwamba key word ni KODI KODI KODI.
Naendelea na majibu kwa hoja zako zilizosalia hapo chini…