Numuryango 501 (c) (3) udaharanira inyungu, twishingikiriza kubuntu bwabantu nkawe.Kora impano zidafite imisoro none kugirango udufashe gukomeza gukora.
Umusoro Fondasiyo ni politiki yigenga y’imisoro yigenga idaharanira inyungu muri Amerika.Kuva mu 1937, ubushakashatsi bwacu bwibanze, isesengura ryimbitse ninzobere zabitanze byatanze amakuru kuri politiki y’imisoro irushijeho kuba myiza ku rwego rwa leta, leta ndetse n’isi yose.Mu myaka irenga 80, intego yacu yamye ari imwe: kuzamura ubuzima binyuze muri politiki yimisoro, bityo tukazamura ubukungu n amahirwe menshi.
Mugihe cyo guhagarika imbaraga, imisoro yo kwamamaza ya Maryland ya Maryland [1] iracyari igitekerezo kidasobanutse.Ibibazo by’amategeko n’ubukungu byaragaragaye cyane, ariko ntibyitabweho cyane ku buryo budasobanutse bw’amategeko, cyane cyane mu gihe cy’umwaka umwe uhereye iki gikorwa, ikibazo cy’ibanze ni icyo ibicuruzwa bisoreshwa.Iyi ngingo ikoresha ibitekerezo byanditse kugirango isuzume urugero rwibi bidashidikanywaho kandi ishimangira ingaruka zibi bidasobanutse kubasora.
Nkumusoro ku iyamamaza rya digitale, aho kuba umusoro ku iyamamaza gakondo, icyifuzo rwose kizarenga ku itegeko ryigenga ry’ubwisanzure bwa interineti, itegeko rya leta ribuza imisoro ivangura kuri e-bucuruzi.Gushiraho igipimo gishingiye ku kwinjiza isi yose ku rubuga rwamamaza (ibikorwa by'ubukungu bitajyanye na Maryland) bishobora gutuma kunanirwa kw'Itegeko Nshinga rya Amerika gusesengura ingingo isinziriye.[2] Umushinjacyaha mukuru wa Maryland yabajije ibibazo bijyanye n’itegeko nshinga ry’imisoro.[3]
Byongeye kandi, kubera imisoro yo kwamamaza "muri leta" muri Maryland, ingaruka zubukungu zizagabanuka cyane namasosiyete ya Maryland yamamaza abatuye Maryland.Urebye ibiciro bigenda byamamaza byinshi kumurongo, hanyuma ubare igipimo ukurikije amakuru ya demokarasi yakarere katoranijwe (nk'imyaka, igitsina, aho uherereye, inyungu, hamwe nuburyo bwo kugura), hanyuma ugaha umusoro uwamamaza.Kubyamamaza byinshi Kubireba urubuga, ibi bizaba ari bito, kabone niyo umushingamategeko yatoye amategeko yatanzwe, nkuko byasabwe, abuza urubuga kongera "amafaranga yinyongera" ya Maryland kuri fagitire zo kwamamaza.[4]
Mu bihe byashize, ibyo bibazo byose hamwe no kudategura imishinga y'amategeko byitabweho.Ariko, abantu ntibaritondera bihagije ibibazo bireba, umubare wibibazo bitarakemuka nuburyo uru rurimi rudasobanutse rutanga imisoro ibiri, rwose bizatera urujijo rukomeye.
Umusoro wo kwamamaza ukoresheje Digital uzaba iterambere rishya ryimisoro ya leta, kandi ni shyashya cyane, hamwe no kugora amategeko agenga imisoro, bisaba imvugo yemewe kandi yuzuye.Amategeko nkaya agomba nibura gukemura neza ibibazo bikurikira:
Umusoro wamamaza wamamaza uteganijwe wibajije ibibazo bijyanye nishyaka cyangwa amashyaka agomba gusoreshwa.Ibisubizo birashobora gusobanurwa nkumusoro uhuza byinshi murwego rwo gutanga amakuru.Kutagira amategeko asobanutse neza byongereye ingaruka mbi mubukungu bwa piramide.
Umusoro wa Maryland ufite ubusobanuro bwagutse bwo kwamamaza hakoreshejwe Digital.Irashishikariza abasoreshwa guhangana n'ubugari bwayo kandi igahamagarira umugenzuzi wa Leta gushyira umuyoboro utagira imipaka.
Ukurikije amafaranga yinjiza buri mwaka aturuka ahantu hose (nukuvuga atari kwamamaza gusa), igipimo cyimisoro cyazamutse kiva kuri 2,5% kigera kuri 10% byurubuga rwamamaza rusoreshwa-amakuru asoreshwa mubisanzwe ntabwo byemewe kubamamaza muri leta zishobora kuba zifite igitutu cyubukungu Umusoro bibaho, kandi impamvu zubukungu ni mbarwa, kandi gushidikanya byemewe n'amategeko nabyo ni byinshi.Byongeye kandi, gahunda y’imisoro igenda yiyongera irashobora kandi gukuramo umusoro ikigo icyo aricyo cyose cyinjiza muri serivisi zamamaza hakoreshejwe ikoranabuhanga muri Maryland kiri munsi ya miliyoni imwe y’amadolari y’Amerika kandi amafaranga yinjiza buri mwaka akaba ari munsi ya miliyoni 100.Kubwibyo, umusoro mubyukuri ugenewe ibigo binini kwisi yamamaza kandi birashobora kurenga ku Itegeko Nshinga.
Inteko rusange ntiyasobanuye ibice byo kwamamaza "muri leta".Ahubwo, yahaye ubwo bubasha bw'ingenzi Umugenzuzi, ushobora kuba atemewe, cyangwa byibuze agatera ibibazo bitari ngombwa kandi bishoboka ko ari imanza nyinshi.
Tekereza isosiyete ikora amatara (kwamamaza ibicuruzwa) ikora kandi ikagurisha amasaha-asanzwe.Tekereza ko Ship Shop, isosiyete igurisha ubwato nibindi bikoresho kandi ubundi ikita ku nganda zo mu nyanja, kandi ifite ubucuruzi bwo kuri interineti, ikurura abakiriya abakiriya ba Lighthouse Watch Company ishaka gukurura.Hanyuma, tekereza mugice cya gatatu, isosiyete itanga serivise yikigo cyamamaza, Nile Advertising, ubucuruzi bwayo ni uguhuza abamamaza ibicuruzwa nka Lighthouse na banyiri urubuga nka Shop Shop.Kwamamaza Nile byateje imbere ubukangurambaga bwo kwamamaza amatara bukorerwa kumurongo wubwato.[5]
Itara ryagumanye Nile kwamamaza kurubuga rujyanye.Igihe cyose umukiriya ashobora gukanda kumatangazo, Itara ryemera kwishyura amafaranga ($ 1) kuri Nili (igiciro kuri kanda).Nile yemeye kwishyura Amaduka yohereza ibicuruzwa ($ 0.75) burigihe burigihe iyamamaza ryerekanwe kubakoresha kurubuga rwubwato (igiciro kuri impression), cyangwa burigihe umukiriya akanze kumatangazo.Muri ibyo bihe byombi, Nili izishyuza Lighthouse amafaranga runaka, inyinshi murizo amaherezo zizerekanwa na Ship Shop, ariko igice cyacyo kizagumana na Nile kugirango itange serivisi.Kubwibyo, hari ibikorwa bibiri byo kwamamaza byifashishijwe:
Igicuruzwa 1: Iyo umukoresha akanze kumatangazo yamurika kumurongo wubwato bwamato, Lighthouse yishyura amadorari 1 kumasosiyete yamamaza Nil.
Igicuruzwa cya 2: Iyo umukoresha akanze kumatangazo yamatara kurubuga rwubwato, Nile yishyura amaduka $ 0.75.
Maryland umusoro wamamaza wa digitale uzakoreshwa muburyo “bwinjiza buri mwaka bwabantu bava muri serivisi zamamaza zikoreshwa muri leta” “zibarwa ku kigero kireremba”.[6] Kubwibyo, kugirango dukoreshe iri tegeko kubintu bifatika, dukeneye kumenya:
Ubu ni isesengura ryoroshye.Amagambo y’imisoro yamamaza mu buryo bwagutse asobanura uburyo bushoboka bwo kuba "abantu, abahawe, abizerwa, abarezi, abahagarariye abantu ku giti cyabo, abizerwa cyangwa uburyo ubwo aribwo bwose bwo guhagararira hamwe n’ubufatanye ubwo ari bwo bwose, isosiyete, ishyirahamwe, isosiyete cyangwa [7] nta gushidikanya, Turakeka ko buri shyaka-itara, uruganda rwubwato, na Nili-ari "abantu."Kubwibyo, buri kimwe muribi ni ubwoko bwikigo gishobora gusoreshwa.
Muyandi magambo, ubwoko bwinjiza bwuzuye bwikigo bushyirwa mumisoro?Umusoro wo kwamamaza hakoreshejwe Digital ukoreshwa kuri "base baseable", kandi "umusoro usoreshwa" bisobanurwa nk "amafaranga leta yinjiza muri serivisi zamamaza hakoreshejwe ikoranabuhanga."[9] Iri sesengura risaba isesengura ryamagambo atandukanye.Kuberako "serivise yo kwamamaza ya digitale" igizwe n'amagambo menshi asobanuwe (kandi adasobanuwe), harimo:
Icyifuzo cyo gutanga imisoro yamamaza ntabwo gisobanura "inkomoko" cyangwa "kwamamaza", bitera urwego rwambere rwo gushidikanya.Kurugero, isano iri hagati yimikorere yamamaza rya digitale ninjiza yakiriwe kugirango amafaranga "akomoka muri serivisi zamamaza"?Nkuko tuzabibona, nta bisobanuro nyabyo (cyangwa ibyo aribyo byose) byaya magambo, biragoye kumenya neza niba umusoro wamamaza ukoreshwa mubikorwa byinshi byubucuruzi bisanzwe, nkibitekerezo byacu.
Ariko, icy'ingenzi, icyifuzo ntabwo gitanga ubuyobozi bwo kumenya igihe amafaranga yinjiza ari muri "iyi leta."[14] Nkuko twabibonye mugihe dushyira igipimo cyimisoro kuri hypothettike, iki ni icyuho kinini, gisiga ibibazo byinshi bitashubijwe.Kubera iyo mpamvu, ukutamenya gukenewe guterwa no kunanirwa gutanga ibisobanuro byamagambo yingenzi "muri leta" yabibye imbuto yimanza nyinshi.Reka dusuzume ibyakozwe kugirango tumenye ibicuruzwa bikubiye muri base:
Kugirango dusubize iki kibazo, tugomba kwibaza niba amatangazo yamatara kurubuga rwa Ship Shop ari "serivisi yo kwamamaza hakoreshejwe Digital."Ibi bisaba kubaza niba iyamamaza rya Lighthouse ari "software, harimo urubuga, igice cyurubuga, cyangwa porogaramu."[15] Kureka gusora Icyifuzo ntigisobanura "software", kandi ntago bigoye kwemeza ko kwamamaza amatara biri murubuga.Kubwibyo, tuzakomeza gusesengura no gufata umwanzuro ko iyamamaza rya Lighthouse kurubuga rwa Ship Shop rishobora kuba "serivise yo kwamamaza".
Kubwibyo, ikibazo cyingenzi nukumenya niba Nil yinjiza $ 1 yose yinjiza "akomoka" muri serivise zamamaza.[16] Nkuko byavuzwe haruguru, mu kudasobanura “inkomoko”, umusoro wamamaza wa digitale usiga ikibazo kijyanye nuburyo isano iterwa hagati yamamaza rya digitale no kwinjiza amafaranga bigomba kuba kugirango ayo yinjiza “isoko” avuye mu kwamamaza hifashishijwe ikoranabuhanga. .
Nile yinjiza $ 1 akoreshwa mugutanga serivise zo kwamamaza kuri Lighthouse, ntabwo ari serivisi zamamaza.Muyandi magambo, ubwishyu bwa Lighthouse kuri Nile biterwa na banneri ya Lighthouse yerekanwa kurubuga rwamato.Kubera ko iryo tegeko ridasobanura impamvu zikenewe hagati ya serivisi zamamaza zikoreshwa mu buryo bwa interineti n’amafaranga yose yakiriwe, ntibisobanutse niba Inteko rusange ya Maryland ishaka gutekereza ko serivisi y’abakiriya ya Nile $ 1 yakiriwe na serivisi y’iyamamaza rya “rikomoka” kuri serivisi yo kwamamaza hakoreshejwe ikoranabuhanga.
Ariko kuri banneri yamatara yamamaza agaragara kurubuga rwa Ship Shop (kandi uyikoresha arayikanda), Nile ntabwo izakira amadorari 1 yinjiza yose.Kubwibyo, birashobora kuvugwa ko $ 1 yinjiza yose Nili yakira muri Lighthouse iva byibuze mu buryo butaziguye iyamamaza rya Lighthouse (serivise yamamaza digitale) igaragara kurubuga rwamaduka.Kubera ko 1 USD ihujwe gusa mu buryo butaziguye n'amatangazo yamamaza (kandi ni ibisubizo bitaziguye bya Nil Advertising Brokerage Services), ntibizwi neza niba 1 USD "ikomoka" kuri "serivisi zamamaza".
Dufashe ko $ 1 Nile yakusanyirijwe muri Lighthouse ikoreshwa nka broker kugirango yerekane amatangazo yamamaza ya Lighthouse kurubuga rwa Ship Shop nk "amafaranga yose ava muri serivise zamamaza", ubwo rero ayo yinjiza yose "muri leta"?
Iyo amafaranga yinjiza yose “akomoka” kuri serivisi zamamaza zikoresha imibare muri leta, umusoro ntusobanurwa (kandi nta nama ziyobora zitangwa.) [17]
Nigute Nili igena inkomoko y $ 1 yinjiza yose mugurisha serivise zubucuruzi kuri Lighthouse?
Kugirango ufate iki cyemezo, Nili igomba gushaka Itara (umukiriya utanga serivise zamamaza ibicuruzwa kuri yo) cyangwa Amaduka yubwato (ntabwo ari uruhande rwubucuruzi bwa Nil / Lighthouse ariko yarebye kandi akanda kuri serivise yamamaza kuri enterineti) cyangwa ubwayo (Tanga serivisi zitanga isoko yinjiza yose)?Amategeko ntatanga ubuyobozi bwo gufata iki cyemezo.Niyo mpamvu, Nili igomba gufata iki cyemezo binyuze mubitekerezo bikurikira:
Kubireba ibibazo byavuzwe haruguru, amakuru yubwubatsi arashobora kuba make, kandi imirimo imwe n'imwe irashobora gukorerwa ahantu henshi.Muri icyo gihe, Nili ntishobora kumenya ibisubizo by'ibi bibazo.
Ikigaragara ni uko mu rwego rwo kumenya ibimenyetso nk'ibi n'ibibazo byiringirwa, amategeko agenga imisoro ku iyamamaza rya sisitemu ateganya ko “Umugenzuzi w'imari azashyiraho amabwiriza kugira ngo amenye igihugu aho serivisi zamamaza zikomoka kuri interineti zikomoka.”Iyi ngingo yabanje kubyutsa ibindi bibazo, harimo amategeko ya leta ya Maryland.Niba ikigo gishobora guha ubwo bubasha umugenzuzi mukuru, kandi kubera ko ubuhanga mu kwamamaza hakoreshejwe ikoranabuhanga na e-ubucuruzi atari bwo bushobozi bw’ibanze bw’ibiro bikuru bishinzwe ubugenzuzi bukuru, umugenzuzi mukuru azayobora ate ibyo bibazo bitoroshye?[18]]
Dufashe ko $ 1 ari “leta yinjiza muri serivisi zamamaza hifashishijwe ikoranabuhanga,” ni gute amategeko ateganijwe agabura abandi amafaranga yose?
Intambwe yanyuma yo gusesengura hypothettike kuri Nili ni ugushyira ku rufatiro rudahungabana rw’umushinga wa Nili “winjiza amafaranga yose ava mu bucuruzi bwa leta bwo kwamamaza hakoreshejwe ikoranabuhanga” kugira ngo hamenyekane uburyo amategeko yatanzwe azabazwa aya madorari yinjira.Muyandi magambo, amategeko agenera amafaranga yose yinjiza muri Maryland cyangwa igice cyayo gusa?
Umusoro uteganya ko “igice cy’amafaranga Leta yinjiza buri mwaka muri serivisi zamamaza hakoreshejwe ikoranabuhanga zigomba kugenwa hakoreshejwe igipimo cyagabanijwe.”Ikigereranyo ni:
Amafaranga yinjira yumwaka yose yinjizwa na serivise zamamaza zikoreshwa muri leta / amafaranga yinjiza yumwaka yose yinjizwa na serivise zamamaza muri Amerika
Uburyo imisoro yateguwe bituma bidashoboka kumenya ubwoko bworoshye bwubucuruzi nubwo serivisi yamamaza ya digitale “iri muri leta,” bityo umubare wamanota ntushobora kugenwa neza.Ariko, ikibazo giteye impungenge kimwe ni ukubera iki niba umusoro ushyizwe kuri “leta income amafaranga yose”, hakenewe kugabanywa.[20] Ibi bibazo birareba no mubikorwa bibiri byasesenguwe hano.
Nkuko twabikoze mugihe dusesenguye niba serivise yubucuruzi ya Nili izasoreshwa amadorari 1, dukeneye kubanza kubaza niba iduka ryamadorari 0.75 yakiriwe muri Nili "ryakomotse kuri serivisi zamamaza".Mu isesengura ryavuzwe haruguru, twemeje ko kwamamaza amatara biri mu rubuga, bityo umwanzuro w'uko bishoboka ko ari “serivisi yo kwamamaza hakoreshejwe Digital” ntabwo ari impamvu.
Kubwibyo, ikibazo cyingenzi nukumenya niba Ship Shop yinjiza amadolari 0.75 yose "akomoka" muri serivise zamamaza.Nkuko byavuzwe haruguru, mu kudasobanura “kuva”, umushinga w'itegeko usiga ikibazo cyerekana isano iri hagati yimpamvu zigomba kubaho hagati yamamaza hakoreshejwe ikoranabuhanga n’amafaranga agomba “kuboneka” avuye mu kwamamaza.Amaduka y'ubwato yakiriye $ 0.75 yo kwemerera amatangazo yamamaza amatara kugaragara kurubuga rwayo.Ukurikije ibyo bintu, bisa nkaho bigoye kuvuga ko Amaduka atwara ibicuruzwa atabonye amadorari 0.75 avuye muri serivisi zamamaza.
Dufashe ko iduka ryamadorari 0.75 ryakuwe mu ruzi rwa Nili ryemerera amatangazo ya "beacon" kugaragara kurubuga rwayo nk "amafaranga yose ava muri serivisi zamamaza hakoreshejwe ikoranabuhanga", ubwo ayo yinjiza yose "muri leta"?
Icyifuzo cyo gutanga imisoro yamamaza ntabwo gisobanura interuro yingenzi "muri leta".Byongeye kandi, mugushira modifier "ikomoka" mbere y "" ibikorwa byose byamamaza byinjira muri iyi leta ", ntibisobanutse niba" bikomoka "bihindura" iyi leta ".Nkuko byavuzwe haruguru, dukeneye kubaza: a) niba amafaranga yose yinjira agomba guturuka muri leta (ni ukuvuga imvugo nimbonezamvugo idasobanutse) (ni ukuvuga, kwakira, kubyara, no kureba);b) niba serivisi yo kwamamaza ya digitale igomba kuba muriyi leta "iriho" (ni ukuvuga, ibaho cyangwa ikorwa);cyangwa c) a) na b)?
Kudasobanuka neza bitera kwibaza uburyo Amaduka atwara ibicuruzwa agena inkomoko y’amafaranga yinjira muri serivisi yamamaza yinjiza amadolari 0.75 nyuma yo gusuzuma uburyo bwo gusesengura bumwe n’ubucuruzi # 1.
Kimwe na transaction # 1, ibisubizo byibi bibazo Amaduka yubwato ashobora kuba ateye urujijo nibitekerezo bidasobanutse neza.Mubyongeyeho, isesengura rimwe ryo kugabura rizakoreshwa.
Twihweje imvugo idasobanutse yururimi rwemewe, turashobora kandi kwibaza nimba abakiriya baguze amasaha kurubuga rwa Lighthouse bavumbuye umurongo wibicuruzwa babinyujije kumatangazo yishyuwe kurubuga rwa Ship Shop na Nile, kandi niba nabo barabyaye "isoko" Amafaranga yinjiza yose yamamaza digitale serivisi.Abategura birumvikana ntibashobora kugira ubu busobanuro bwagutse, ntayindi sesengura izakorerwa hano.Icyakora, nta mwanya uhari wo gusuzuma ibi bisobanuro, byerekana kandi ko nta nyangamugayo mu gutegura amategeko agenga imisoro yamamaza.
Ariko, hariho ubundi buryo, nubwo wareba gusa iyamamaza ubwaryo, aho uyikoresha nayo ni ngombwa.Ubwanyuma, ni hehe serivisi ya Lighthouse ya serivise yamamaza?
Turabizi ko ibyo bibazo bishobora gusubizwa muburyo bwinshi butandukanye, kandi imyanzuro itandukanye irashobora gufatwa.
Iyi hypothesis yerekana kunanirwa kumenyekana kwumusoro wamamaza wa digitale muri Maryland.Ntabwo gusa imisoro yemewe n'amategeko idasobanutse, ariko niba iyamamaza ridatanzwe neza muri leta (inyinshi murizo zizaba ari ibigo bya leta), ntabwo umutwaro wimisoro ushobora kugabanuka ahanini (niba atari bose), ariko sisitemu yimisoro ni igishushanyo mbonera, Bituma bigorana kumenya ibicuruzwa bizaturuka muri leta.Ibisubizo biroroshye gutera imisoro ibiri.Nta gushidikanya, ibi bizaba ari ugushidikanya gukomeye no kuburana.
[5] Mu isi isanzwe, bimwe muribi bitekerezo bishobora kuba bito cyane kuburyo bidashobora kwishyurwa umusoro uteganijwe, ariko abasomyi barashobora gusimbuza imitekerereze ya sosiyete nini bashaka.
[8] Kugira ngo dusesengure, tuzatekereza ko amafaranga yose ikigo cyungurana ibicuruzwa cyangwa serivisi ari "amafaranga yinjiza yose."
Nyamuneka menya ko icyifuzo cy'imisoro kirimo "gikomoka kuri serivisi zamamaza zamamaza" mu musoro fatizo.Kubera ko yananiwe gutanga interuro yo guhindura “ikomoka”, amabwiriza asobanura ishingiro ry’imisoro “ikomoka ku itangwa rya serivisi zamamaza hakoreshejwe ikoranabuhanga muri Leta” cyangwa “rikomoka kuri“ serivisi zamamaza zikoresha imibare yinjiza amafaranga muri Leta ”.Cyangwa "bikomoka kuri serivisi zo kwamamaza zikoreshwa muri leta."
[13] Izina rya kode: Umusoro-Gen.§7.5-101 (e).Ni ngombwa kumenya ko iki gisobanuro kidasaba abakoresha kugera kuri serivisi zamamaza hifashishijwe ikoranabuhanga, ariko bisaba gusa abakoresha "gushobora" kubona serivisi.
]
Dufashe ko kwamamaza banneri ari serivisi yo kwamamaza hifashishijwe ikoranabuhanga, tuzasesengura niba amafaranga yinjiza yose ari muri “leta” mu gice gikurikira.
[17] Nkuko byavuzwe haruguru, nyamuneka reba ibisobanuro ahagana hasi ku ipaji ya 8.
[18] Inteko rusange yemeje ko Umugenzuzi adafite ubuhanga bwo gufata ibyemezo, harimo n’ingingo isaba abasoreshwa gushyira mu nyungu z’imisoro “umugereka ugaragaza icyemezo cy’umugenzuzi ugena amafaranga yinjiza buri mwaka aturuka kuri we Amakuru yose akenewe.Serivisi zo kwamamaza hakoreshejwe ikoranabuhanga muri Leta. ”Md Code, Umusoro-Gen.§7.5-201 (c).Nicyo gihano (nubushishozi bukwiye) kubera inteko ishinga amategeko.
[20] Urubanza rwuzuye rwa Transit, Inc na Brady, 430 US 274 urubanza rusaba kugabanywa imisoro y’ibihugu byinshi, ariko “ikizamini” cyemejwe mu mategeko ya Maryland ubwacyo kivuga ko kugwiza amafaranga yose yatanzwe na Maryland.Amafaranga yose yinjiza muri Amerika (kubyara imibare yambere) agomba kwitirirwa Maryland.
Fondasiyo y’imisoro yiyemeje gutanga isesengura ryimbitse rya politiki y’imisoro.Ibikorwa byacu biterwa n'inkunga ya rubanda nkawe.Waba utekereza gutanga umusanzu mubikorwa byacu?
Duharanira gukora isesengura ryacu nkingirakamaro bishoboka.Urashaka kutubwira byinshi kubijyanye no gukora neza?
Jared ni Visi Perezida w’umushinga w’ikigo cy’igihugu gishinzwe politiki y’imisoro muri Fondasiyo y’imisoro yo muri Amerika.Mbere, yabaye umuyobozi ushinzwe amategeko muri Sena ya Virijiniya, anaba umuyobozi wa politiki mu bukangurambaga mu gihugu cyose, anatanga inama n’ubushakashatsi bwo gufata ibyemezo ku bakandida benshi ndetse n’abayobozi batowe.
Umusoro ni umubare rusange winjiza, umutungo, umutungo, ibyo ukoresha, ibikorwa, cyangwa ibindi bikorwa byubukungu byakwa ninzego zishinzwe imisoro.Umusoro mugufi ntubogamye kandi udakora neza.Umusoro mugari ugabanya ikiguzi cyubuyobozi bwimisoro kandi utuma amafaranga yinjira yiyongera kumusoro muke.
Iyo ibicuruzwa bimwe cyangwa serivisi bimwe bisoreshwa inshuro nyinshi mugihe cyo gukora, gukusanya imisoro bizabaho.Ukurikije uburebure bwurwego rutanga, ibi birashobora gutanga umusaruro utandukanye cyane wimisoro kandi birashobora kwangiza cyane ibigo bifite inyungu nkeya.Umusoro ku nyungu rusange ni urugero nyamukuru rwo gukusanya imisoro.
Gusoresha kabiri bisobanura kwishyura imisoro kabiri kumadorari yinjiza, utitaye ko amafaranga yinjiza ari sosiyete yinjiza cyangwa yinjiza ku giti cye.
Kugabana ni ijanisha ryinyungu zamasosiyete zigenwa hashingiwe kumafaranga yisosiyete cyangwa indi misoro yubucuruzi mububasha bwihariye.Ibihugu byo muri Amerika bigenera inyungu zikorwa zishingiye ku guhuza umutungo w’isosiyete, umushahara, n’igurisha ku ijana mu mbibi zabo.
Umusoro Fondasiyo ni politiki yigenga y’imisoro yigenga idaharanira inyungu muri Amerika.Kuva mu 1937, ubushakashatsi bwacu bwibanze, isesengura ryimbitse ninzobere zabitanze byatanze amakuru kuri politiki y’imisoro irushijeho kuba myiza ku rwego rwa leta, leta ndetse n’isi yose.Mu myaka irenga 80, intego yacu yamye ari imwe: kuzamura ubuzima binyuze muri politiki yimisoro, bityo tukazamura ubukungu n amahirwe menshi.
Igihe cyo kohereza: Gashyantare-24-2021