{"id":6429,"date":"2016-02-04T20:03:27","date_gmt":"2016-02-04T18:03:27","guid":{"rendered":"http:\/\/zurnalsiepirkumi.lv\/?p=6429"},"modified":"2016-02-03T11:38:49","modified_gmt":"2016-02-03T09:38:49","slug":"kopeja-nodoklu-likme-uznemejiem-latvija-ir-viszemaka-baltijas-valstis","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=6429","title":{"rendered":"Kop\u0113j\u0101 nodok\u013cu likme uz\u0146\u0113m\u0113jiem Latvij\u0101 ir viszem\u0101k\u0101 Baltijas valst\u012bs"},"content":{"rendered":"

Jaun\u0101kaj\u0101 Pasaules bankas grupas un “PricewaterhouseCoopers” (“PwC”) sagatavotaj\u0101 zi\u0146ojum\u0101 par nodok\u013cu situ\u0101ciju pasaul\u0113 secin\u0101ts, ka kop\u0113j\u0101 nodok\u013cu likme uz\u0146\u0113mumiem Latvij\u0101 (35,9%) aizvien ir viszem\u0101k\u0101 Baltijas valst\u012bs (Igaunij\u0101\u00a0\u2013 49,4%, Lietuv\u0101\u00a0\u2013 42,6%). Kopum\u0101 zem\u0101k\u0101 likme Eiropas Savien\u012bbas (ES) un Eiropas Br\u012bv\u0101s tirdzniec\u012bbas asoci\u0101cijas (EBTA) re\u0123ion\u0101 ir Horv\u0101tij\u0101 (20%), bet augst\u0101k\u0101\u00a0\u2013 Francij\u0101 (62,7%). Latvijas kop\u0113jo nodok\u013cu likme ir 27. viet\u0101 pasaul\u0113 un 12. viet\u0101 ES\/EBTA re\u0123ion\u0101.<\/b><\/p>\n

Latvijas 35,9% likmi veido 6,3% UIN, 26,6% darbasp\u0113ka nodok\u013ci un 3% p\u0101r\u0113jie nodok\u013ci. Pat\u0113r\u0113tais laiks saist\u012bbu k\u0101rto\u0161anai Latvij\u0101 ir 193 stundas, kas joproj\u0101m ir virs vid\u0113j\u0101 r\u0101d\u012bt\u0101ja ES\/EBTA re\u0123ion\u0101 (173 stundas). Turpret\u012b maks\u0101jumu skaits Latvij\u0101 ir viens no maz\u0101kajiem pasaul\u0113 un Eirop\u0101\u00a0\u2013 tikai 7, ierindojot Latviju augstaj\u0101 3. viet\u0101 ES\/EBTA re\u0123ion\u0101. Pirmaj\u0101 un otraj\u0101 viet\u0101 attiec\u012bgi ir Norv\u0113\u0123ija un Zviedrija.<\/p>\n

Sal\u012bdzin\u0101jum\u0101 ar 32 ES\/EBTA valst\u012bm Latvij\u0101 ir sam\u0113r\u0101 zema UIN likme un vid\u0113ji augsti darbasp\u0113ka nodok\u013ci.<\/p>\n\n\n\n\n\n\n\n\n\n\n
Vieta<\/strong><\/td>\nValsts<\/strong><\/td>\nKop\u0113j\u0101 nodok\u013cu likme<\/strong><\/td>\nUIN<\/strong><\/td>\nDarbasp\u0113ka nodoklis<\/strong><\/td>\nP\u0101r\u0113jie<\/strong><\/td>\n<\/tr>\n
1.<\/td>\nHorv\u0101tija<\/td>\n20,0<\/td>\n–<\/td>\n18,8<\/td>\n1,2<\/td>\n<\/tr>\n
4.<\/td>\nD\u0101nija<\/td>\n24,5<\/td>\n18,7<\/td>\n3,0<\/td>\n2,8<\/td>\n<\/tr>\n
12.<\/strong><\/td>\nLatvija<\/strong><\/td>\n35,9<\/strong><\/td>\n6,3<\/strong><\/td>\n26,6<\/strong><\/td>\n3,0<\/strong><\/td>\n<\/tr>\n
13.<\/td>\nSomija<\/td>\n37,9<\/td>\n11,8<\/td>\n24,8<\/td>\n1,3<\/td>\n<\/tr>\n
15.<\/td>\nPolija<\/td>\n40,3<\/td>\n14,5<\/td>\n24,8<\/td>\n1,0<\/td>\n<\/tr>\n
21.<\/td>\nLietuva<\/td>\n42,6<\/td>\n5,9<\/td>\n35,2<\/td>\n1,5<\/td>\n<\/tr>\n
25.<\/td>\nIgaunija<\/td>\n49,4<\/td>\n8,4<\/td>\n39,0<\/td>\n2,0<\/td>\n<\/tr>\n
32.<\/td>\nFrancija<\/td>\n62,7<\/td>\n0,5<\/td>\n53,5<\/td>\n8,7<\/td>\n<\/tr>\n<\/table>\n

\n
\n“Uz\u0146\u0113m\u0113ji nereti s\u016bdzas par nodok\u013cu slogu Latvij\u0101, ta\u010du, izv\u0113rt\u0113jot konkr\u0113tos skait\u013cus un sal\u012bdzinot sevi ar cit\u0101m Eiropas valst\u012bm, tam nav re\u0101la pamata. Daudz nopietn\u0101ks drauds uz\u0146\u0113m\u0113jiem Latvij\u0101 ir \u0113nu ekonomika, kas rada negod\u012bgu konkurenci un pamat\u012bgu slogu godpr\u0101t\u012bgajiem nodok\u013cu maks\u0101t\u0101jiem, jo probl\u0113ma ir nevis nodok\u013cu apm\u0113r\u0101, bet to nemaks\u0101\u0161an\u0101 visp\u0101r,” p\u0113t\u012bjuma rezult\u0101tus koment\u0113 “PwC” valdes priek\u0161s\u0113d\u0113t\u0101ja Zlata Elksni\u0146a-Za\u0161\u010dirinska. <\/p>\n

“Lai veicin\u0101tu uz\u0146\u0113m\u0113ju uztic\u0113\u0161anos, valsts p\u0101rvaldes galvenais uzdevums ir izveidot nodok\u013cu politiku, defin\u0113jot priorit\u0101r\u0101s un atbalst\u0101m\u0101s uz\u0146\u0113m\u0113jdarb\u012bbas nozares, k\u0101 ar\u012b izveidot nelielu, ta\u010du efekt\u012bvu valsts p\u0101rvaldi. Savuk\u0101rt Valsts ie\u0146\u0113mumu dienestam b\u016btu j\u0101veicina nodok\u013cu maks\u0101\u0161anas kult\u016bra, c\u012bnoties ar nodok\u013cu nemaks\u0101t\u0101jiem, tos diferenc\u0113jot un piem\u0113rojot da\u017e\u0101das sadarb\u012bbas pieejas. Nedr\u012bkst izmantot vienus un tos pa\u0161us l\u012bdzek\u013cus pret \u013caunpr\u0101t\u012bgiem nemaks\u0101t\u0101jiem un tiem uz\u0146\u0113m\u0113jiem, kuri v\u0113las un ir gatavi maks\u0101t nodok\u013cus, ta\u010du nepareizi tos piem\u0113roju\u0161i savas nezin\u0101\u0161anas vai neprasmes d\u0113\u013c,” uzsver Zlata Elksni\u0146a-Za\u0161\u010dirinska.<\/p>\n

Uz neizmantot\u0101m iesp\u0113j\u0101m uzlabot Latvijas sasniegumus nor\u0101da ar\u012b “PwC” Nodok\u013cu noda\u013cas direktore Ilze Rauza: “Latvijas r\u0101d\u012bt\u0101ji sal\u012bdzin\u0101jum\u0101 ar cit\u0101m Eiropas valst\u012bm, tostarp Lietuvu un Igauniju, apliecina m\u016bsu valsts un nodok\u013cu likmes augstu konkur\u0113tsp\u0113ju, ta\u010du laiks, ko pat\u0113r\u0113jam deklar\u0101ciju sagatavo\u0161anai un saist\u012bbu k\u0101rto\u0161anai, joproj\u0101m ir p\u0101r\u0101k ilgs\u00a0\u2013 193 stundas, kas ir iev\u0113rojami vair\u0101k nek\u0101 Igaunij\u0101, Lietuv\u0101 un vid\u0113ji Eirop\u0101. Lai to uzlabotu, b\u016btiska ir elektronisk\u0101 nodok\u013cu deklar\u0113\u0161ana. Raugoties uz citu valstu praksi, redzam, ka piln\u012bga p\u0101reja uz deklar\u0101ciju iesnieg\u0161anu elektroniski, k\u0101 ar\u012b eso\u0161o valsts datub\u0101zu un inform\u0101cijas sist\u0113mu sasaiste, piem\u0113ram, Polijai ir pal\u012bdz\u0113jusi b\u016btiski sa\u012bsin\u0101t nodok\u013cu saist\u012bbu k\u0101rto\u0161anai nepiecie\u0161amo laiku.”<\/p>\n\n\n\n\n\n
Valsts<\/strong><\/td>\nVieta pasaul\u0113 (p\u0113rn)<\/strong><\/td>\nKop\u0113j\u0101 nodok\u013cu likme (p\u0113rn)<\/strong><\/td>\nStundas (p\u0113rn)<\/strong><\/td>\nMaks\u0101jumi (p\u0113rn)<\/strong><\/td>\n<\/tr>\n
Latvija<\/td>\n27. (24.)<\/td>\n35,9 (35)<\/td>\n193 (193)<\/td>\n7 (7)<\/td>\n<\/tr>\n
Igaunija<\/strong><\/td>\n30. (28.)<\/strong><\/td>\n49,4 (49,3)<\/strong><\/td>\n81 (81)<\/strong><\/td>\n8 (7)<\/strong><\/td>\n<\/tr>\n
Lietuva<\/td>\n49. (44.)<\/td>\n42,6 (42,6)<\/td>\n171 (175)<\/td>\n11 (11)<\/td>\n<\/tr>\n<\/table>\n

<\/p>\n

L\u012bdztekus pasaules un Eiropas valstu sal\u012bdzin\u0101jumam “Paying Taxes 2016” p\u0101rskata jaun\u0101kaj\u0101 izdevum\u0101 secin\u0101ts, ka elektronisk\u0101 nodok\u013cu deklar\u0113\u0161ana un maks\u0101\u0161ana p\u0113rn bijusi visizplat\u012bt\u0101k\u0101 pasaules valstu veikt\u0101 nodok\u013cu reforma. Pateicoties tai, vid\u0113ja izm\u0113ra uz\u0146\u0113mumiem vis\u0101 pasaul\u0113 k\u013cuvis viegl\u0101k samaks\u0101t nodok\u013cus, bet uz\u0146\u0113mumu maks\u0101jamo nodok\u013cu likmju samazin\u0101\u0161anas viet\u0101 tagad galven\u0101 uzman\u012bba tiek piev\u0113rsta tehnolo\u0123iju ievie\u0161anai un nodok\u013cu saist\u012bbu izpildes sloga atvieglo\u0161anai. P\u0101rskat\u0101 redzams ar\u012b tas, ka visliel\u0101k\u0101s reformas joproj\u0101m b\u016bs nepiecie\u0161amas valst\u012bs ar zemiem ien\u0101kumiem.<\/p>\n

P\u0101rskat\u0101 secin\u0101ts, ka parauguz\u0146\u0113muma kop\u0113j\u0101 nodok\u013cu likme, kas defin\u0113ta atbilsto\u0161i “Doing Business” projekta metodolo\u0123ijai, pasaul\u0113 vid\u0113ji ir 40,8 procenti no komercdarb\u012bbas pe\u013c\u0146as, kas ir tikai par 0,1 procentpunktu maz\u0101k nek\u0101 p\u0113rn. \u0160\u0101ds uz\u0146\u0113mums veic 25,6 nodok\u013cu maks\u0101jumus gad\u0101 un savu nodok\u013cu saist\u012bbu izpildei pat\u0113r\u0113 261 stundu, kas ir par div\u0101m stund\u0101m maz\u0101k nek\u0101 p\u0113rn.<\/p>\n

P\u0113t\u012bjum\u0101 aptvertaj\u0101 desmit gadu laikposm\u0101 vid\u0113ji pasaul\u0113 saist\u012bbu izpildes laiks ir samazin\u0101jies par 61 stundu, bet maks\u0101jumu skaits\u00a0\u2013 par 8,2, liel\u0101 m\u0113r\u0101 pateicoties elektronisk\u0101s nodok\u013cu deklar\u0113\u0161anas un maks\u0101\u0161anas sist\u0113mu ievie\u0161anai un uzlabo\u0161anai. Elektroniskajai deklar\u0113\u0161anai joproj\u0101m ir b\u016btiska ietekme nodok\u013cu administr\u0113\u0161anas sloga atvieglo\u0161an\u0101. Vis\u0101 pasaul\u0113 visizplat\u012bt\u0101k\u0101 nodok\u013cu reformas iez\u012bme p\u0113rn bija elektronisk\u0101s deklar\u0113\u0161anas un maks\u0101\u0161anas sist\u0113mas ievie\u0161ana vai uzlabo\u0161ana.<\/p>\n

Valstis, kuras ir invest\u0113ju\u0161as elektronisk\u0101s deklar\u0113\u0161anas un maks\u0101\u0161anas infrastrukt\u016br\u0101, no \u0161\u012bm sist\u0113m\u0101m g\u016bst iev\u0113rojamu labumu. Turpret\u012b valstis ar zemiem ien\u0101kumiem, kur\u0101s bie\u017ei vien ir liels nodok\u013cu saist\u012bbu izpildes slogs, ir uzr\u0101d\u012bju\u0161as visniec\u012bg\u0101ko samazin\u0101jumu saist\u012bbu izpildes laika un maks\u0101jumu skaita r\u0101d\u012bt\u0101jos. Tas liecina, ka \u0161aj\u0101s valst\u012bs vispirms ir j\u0101atrisina citi jaut\u0101jumi, piem\u0113ram, m\u016bsdien\u012bgas komunik\u0101ciju infrastrukt\u016bras izveide, un tikai p\u0113c tam \u0161\u012bs valstis b\u016bs sp\u0113j\u012bgas reform\u0113t savu nodok\u013cu sist\u0113mu. P\u0113t\u012bjum\u0101 ir apl\u016bkoti ar\u012b potenci\u0101lie ieguvumi no efekt\u012bvas nodok\u013cu saist\u012bbu izpildes sist\u0113mas, kas \u013cautu mazin\u0101t \u0113nu ekonomikas \u012bpatsvaru.<\/p>\n

Lai gan 2014. gad\u0101 kop\u0113j\u0101 nodok\u013cu likme vid\u0113ji pasaul\u0113 nedaudz samazin\u0101jusies, re\u0123ion\u0101laj\u0101 un nacion\u0101laj\u0101 l\u012bmen\u012b ir redzamas at\u0161\u0137ir\u012bbas. Kop\u0113j\u0101 nodok\u013cu likme \u0100frik\u0101, Centr\u0101l\u0101zijas un Austrumeiropas re\u0123ion\u0101, k\u0101 ar\u012b Tuvajos Austrumos palielin\u0101j\u0101s sakar\u0101 ar da\u017e\u0101du nodok\u013cu palielin\u0101jumu, bet veikt\u0101s 30 reformas samazin\u0101ja uz\u0146\u0113mumu nodok\u013cu izmaksas. 2014. gad\u0101 46 pasaules valstis uzr\u0101d\u012bju\u0161as kop\u0113j\u0101s nodok\u013cu likmes palielin\u0101jumu, bet 41 valst\u012b t\u0101 samazin\u0101jusies.<\/p>\n

P\u0101rskat\u0101 “Paying Taxes” ar\u012b secin\u0101ts, ka darbasp\u0113ka nodok\u013ci uz\u0146\u0113mumos vid\u0113ji pasaul\u0113 ir l\u012bdz\u012bg\u0101 apm\u0113r\u0101 k\u0101 pe\u013c\u0146as nodok\u013ci, jo gan nodarbin\u0101t\u012bbas nodok\u013cu kategorija, gan pe\u013c\u0146as nodok\u013cu kategorija katra atsevi\u0161\u0137i vid\u0113ji veido 16,2% no pasaules komercdarb\u012bbas pe\u013c\u0146as un \u010detras piektda\u013cas no uz\u0146\u0113mumu tie\u0161ajiem nodok\u013ciem. \u0160\u0101di situ\u0101ciju koment\u0113 Pasaules bankas grupas Att\u012bst\u012bbas ekonomikas noda\u013cas glob\u0101lo r\u0101d\u012bt\u0101ju grupas direktors Augusto Lopess-Klaross:<\/p>\n

“Nodok\u013ci ir b\u016btisks sabiedrisko pakalpojumu un att\u012bst\u012bbas finans\u0113\u0161anas avots vis\u0101 pasaul\u0113. Nodok\u013cu sist\u0113mas strukt\u016bra var ietekm\u0113t uz\u0146\u0113m\u0113ju l\u0113mumu darboties leg\u0101laj\u0101 sektor\u0101. Uzmundrina tas, ka valstis vis\u0101 pasaul\u0113 turpina b\u016btiski uzlabot savu nodok\u013cu regul\u0113jumu. Tas noz\u012bm\u0113 gan sloga atvieglo\u0161anu uz\u0146\u0113m\u0113jiem, gan ilgtsp\u0113j\u012bgus ie\u0146\u0113mumus valstu vald\u012bb\u0101m.”<\/p>\n

“Paying Taxes” p\u0113t\u012bjums tiek veikts 189 pasaules valst\u012bs\u00a0\u2013 \u0161ogad jau desmito gadu p\u0113c k\u0101rtas. S\u012bk\u0101ka inform\u0101cija atrodama www.pwc.com\/payingtaxes<\/a>.<\/p>\n

P\u0113t\u012bjum\u0101 “Paying Taxes” tiek m\u0113r\u012bti visi oblig\u0101tie nodok\u013ci un iemaksas, kas vid\u0113ja izm\u0113ra uz\u0146\u0113mumam j\u0101maks\u0101 konkr\u0113t\u0101 (\u0161aj\u0101 gad\u012bjum\u0101 2014.) gad\u0101. M\u0113r\u012bto nodok\u013cu un iemaksu vid\u016b ir pe\u013c\u0146as jeb uz\u0146\u0113mumu ien\u0101kuma nodoklis, soci\u0101l\u0101s iemaksas un nodarbin\u0101t\u012bbas nodok\u013ci, kurus maks\u0101 darba dev\u0113js, k\u0101 ar\u012b nekustam\u0101 \u012bpa\u0161uma nodok\u013ci, \u012bpa\u0161uma atsavin\u0101\u0161anas nodok\u013ci, dividen\u017eu nodoklis, kapit\u0101la pieauguma nodoklis, finan\u0161u dar\u012bjumu nodoklis, atkritumu sav\u0101k\u0161anas nodok\u013ci, transportl\u012bdzek\u013cu un ce\u013ca nodok\u013ci, k\u0101 ar\u012b citi nelieli nodok\u013ci vai nodevas.<\/p>\n","protected":false},"excerpt":{"rendered":"

Jaun\u0101kaj\u0101 Pasaules bankas grupas un “PricewaterhouseCoopers” (“PwC”) sagatavotaj\u0101 zi\u0146ojum\u0101 par nodok\u013cu situ\u0101ciju pasaul\u0113 secin\u0101ts, ka kop\u0113j\u0101 nodok\u013cu likme uz\u0146\u0113mumiem Latvij\u0101 (35,9%) aizvien ir viszem\u0101k\u0101 Baltijas valst\u012bs (Igaunij\u0101\u00a0\u2013 49,4%, Lietuv\u0101\u00a0\u2013 42,6%). Kopum\u0101 zem\u0101k\u0101 likme Eiropas Savien\u012bbas (ES) un Eiropas Br\u012bv\u0101s tirdzniec\u012bbas asoci\u0101cijas (EBTA) re\u0123ion\u0101 ir Horv\u0101tij\u0101 (20%), bet augst\u0101k\u0101\u00a0\u2013 Francij\u0101 (62,7%). Latvijas kop\u0113jo nodok\u013cu likme ir […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/6429"}],"collection":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6429"}],"version-history":[{"count":5,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/6429\/revisions"}],"predecessor-version":[{"id":6501,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/6429\/revisions\/6501"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}