Sesangano re501 (c) (3) risingabatsiri, tinovimba nerupo rwevanhu vakaita sewe.Ita zvipo zvisingabhadharisi mutero izvozvi kuti zvitibatsire kuramba tichishanda.
Iyo Tax Foundation inotungamira yakazvimiririra mutero mutemo isiri-purofiti sangano muUnited States.Kubva 1937, tsvakiridzo yedu ine musimboti, kuongorora kwakadzama uye nyanzvi dzakazvipira dzakapa ruzivo rwemitemo yemitero ine hungwaru kumubatanidzwa, nyika uye pasi rose.Kwemakore anopfuura 80, chinangwa chedu chakagara chiri chimwe chete: kuvandudza hupenyu kuburikidza nemitemo yemitero, nokudaro kuunza kukura kwehupfumi nemikana.
Padivi pesimba reveto, mutero wekushambadzira wedhijitari weMaryland [1] ichiri pfungwa isina kujeka yakatsanangurwa.Kusakwana kwaro kwemutemo uye kwehupfumi kwakanyorwa zvakanyanya, asi kwete kunyanya kutarisisa kwakabhadharwa kune kutyisa kusinganzwisisike kwemutemo, kunyanya mukati megore rimwe rekuita uku, mubvunzo unokosha ndewekuti ndeupi kutengeserana kunobhadhariswa.Ichi chinyorwa chinoshandisa fungidziro dzakamisikidzwa kuongorora dhigirii rekusavimbika uku uye kusimbisa kukanganisa kwekusajeka uku kune vateresi.
Semutero pakushambadzira kwedhijitari, pane mutero pakushambadzira kwechinyakare, chikumbiro ichi chinenge chatyora Perpetual Internet Tax Freedom Act, mutemo wemubatanidzwa unorambidza mitero yerusarura pa e-commerce.Kuisa mwero zvichienderana nemari yepasi rose yepuratifomu yekushambadza (zviitwa zvehupfumi zvisina hukama neMaryland) zvinogona kutungamira mukutadza kwekuongorora kweBumbiro reUS rechirevo chakarara.[2] Gweta guru reMaryland rakamutsa mibvunzo nezve bumbiro remutemo remitero.[3]
Pamusoro pezvo, nekuda kwemutero wekushambadza "mu-nyika" muMaryland, kukanganisa kwehupfumi kuchaderedzwa zvakanyanya nemakambani eMaryland achishambadzira kuMaryland vagari.Tichifunga nezvemitengo inochinja yevakawanda kushambadzira kwepamhepo, uye verenga mwero unoenderana neruzivo rwehuwandu hwenzvimbo yakasarudzwa yekushambadzira (sezera, murume kana mukadzi, nzvimbo, zvido, uye nzira dzekutenga), wobva waisa mutero kumushambadzi.Nokuti vakawanda advertising Sezvo kure pachikuva, izvi zvichava diki, kunyange kana wemitemo apfuudza akaronga mutemo, sezvakarongwa, kurambidza platforms kuwedzera Maryland kuti "surcharge" pamusoro advertising invoice.[4]
Munguva yakapfuura, nyaya dzose idzi uye kusarongeka kwekunyora mabhiri kwakatariswa.Zvakadaro, vanhu havasati vanyatsoteerera zvakakwana nyaya dzekunetsekana, ingani nyaya dzisina kugadziriswa uye kuti mutauro uyu usina kujeka unoburitsa sei mutero wakapetwa kaviri, zvichakonzera kuvhiringidzika kukuru.
Digital advertising tax ichava kuvandudzwa kwemutero wehurumende, uye ihwo hutsva, pamwe chete nekuoma kwemutemo wemitero, inoda mutauro wepamutemo uye wakarurama.Mutemo wakadaro unofanirwa kugadzirisa zvinogutsa matambudziko anotevera:
Mutero wekushambadza wedhijitari wakaiswa wamutsa mibvunzo yekuti nderipi bato kana mapato anofanirwa kubhadhariswa mutero.Mhedzisiro yacho inogona kududzirwa sekubhadharisa akawanda malink mudhijitari advertising supply chain.Kushaikwa kwemitemo yemutemo kwakawedzera kukanganisa kwehupfumi hwepiramidhi yemutero.
Mutero weMaryland une tsananguro yakafara yekushambadzira kwedhijitari.Inokurudzira vateresi kupokana nehupamhi hwayo uye inokoka iyo State Comptroller kukanda inetiweki isina muganho.
Zvichienderana nemari yayo yegore rose kubva kune ese masosi (kureva kwete chete kushambadzira kwedhijitari), mutero wemutero wakakwira kubva pa2.5% kusvika 10% yemutero wepapuratifomu yekushambadzira-ruzivo kazhinji haunzwisisike kune vashambadziri mumatunhu anogona kunge ari pasi pekumanikidzwa kwehupfumi Mutero. kunoitika, uye zvikonzero zvayo zvoupfumi zvishoma, uye kusava nechokwadi kwemutemo kwakakurawo.Pamusoro pezvo, iyo inogara ichiwedzera mutero wemitero inogona zvakare kusabvisa kubva kumutero chero sangano rine mari yese kubva kudhijitari advertising services muMaryland isingasviki miriyoni imwe uye mari yegore rose isingasviki madhora zana.Naizvozvo, mutero wacho unotariswa chaizvo kumakambani makuru munyika yedhijitari yekushambadzira uye inogona kutyora Bumbiro reMitemo.
General Assembly haina kutsanangura kuumbwa kwe "in-state" digital advertising.Pane kudaro, yakapa iyi kiyi chiremera kuMutongi, angave asiri pamutemo, kana kuti angakonzeresa zvisina basa uye pamwe nhamba yakakura yemhosva.
Fungidzira kambani yewachi yelighthouse (mushambadzi wechigadzirwa) inogadzira nekutengesa mawachi emugungwa.Fungidzira kuti Ship Shop, kambani inotengesa zvikepe uye zvishongedzo uye neimwe nzira inobata kuindasitiri yemugungwa, uye ine bhizinesi repamhepo, inokwezva mhando yevatengi iyo Lighthouse Watch Company inoda kukwezva.Pakupedzisira, fungidzira mumwe wechitatu, kambani yebasa rekushambadzira, Nile Advertising, ane bhizinesi rekubatanidza vashambadziri vezvigadzirwa seLighthouse nevaridzi vewebhusaiti seShip Shop.Nile Advertising yakasimudzira Lighthouse's advertising campaign ichimhanya paShip Shop's web portal.[5]
Lighthouse yakachengeta Nile kuti ishambadzire pamawebhusaiti ane hukama.Pese apo mutengi anogona kudzvanya pane ad, Lighthouse inobvuma kubhadhara mubhadharo ($ 1) kuNile (mutengo wekudzvanya).Nile inobvuma kubhadhara Ship Shop muripo ($0.75) pese painoshambadzirwa kune vashandisi paShip Shop webhusaiti (mutengo pakuona), kana pese apo mutengi anodzvanya pakushambadzira.Muzviitiko zvese izvi, Nile ichachaja Lighthouse imwe muripo, mazhinji ayo anozopedzisira aratidzwa neShip Shop, asi chikamu chayo chichachengetwa neNile kuti ipe masevhisi.Naizvozvo, kune maviri edhijitari advertising transaction:
Transaction 1: Kana mushandisi akadzvanya paLighthouse Watch ad paShip Shop webhusaiti, Lighthouse inobhadhara $1 kukambani yekushambadzira yeNile.
Transaction 2: Kana mushandisi akadzvanya paLighthouse ad paShip Shop webhusaiti, Nile inobhadhara Ship Shop $0.75.
Mutero wekushambadzira wedhijitari weMaryland uchaiswa kune "muhoro wepagore wevanhu kubva kumasevhisi ekushambadzira edhijitari mudunhu" iyo "inoverengerwa pachiyero chinoyangarara".[6] Naizvozvo, kushandisa mutemo uyu kune yedu yekufungidzira chokwadi, isu tinofanirwa kuona:
Uku kuongorora kuri nyore.Digital advertising tax tax in the wideest sense inotsanangura mukana wekuve "vanhu, vagashiri, trustee, vachengeti, vamiriri vemunhu, matirastii kana chero chimiro chemumiriri uye chero mubatanidzwa, kambani, mubatanidzwa, kambani kana [7] pasina kupokana. kuti rimwe nerimwe remapato - imba yemwenje, nzvimbo yezvikepe, uye Nire - "vanhu."Naizvozvo, chimwe nechimwe chazvo imhando yesangano rinogona kubhadhariswa mutero.
Nemamwe manzwi, mari yese yesangano inosanganisirwa mutero here?Digital advertising tax inobvisirwa pa "assable base", uye "tax base base" inotsanangurwa se "mari yese yenyika kubva kudhijitari advertising services."[9] Ongororo iyi inoda kuongororwa kwemazwi akati wandei akasiyana.Nekuti "digital advertising service" inoumbwa nematemu akati wandei akatsanangurwa (uye asina kutsanangurwa), anosanganisira:
Iyo yedhijitari yekushambadza mutero yekurudziro haitsanangure "kwakabva" kana "kushambadzira ad", izvo zvinogadzira yekutanga nhanho yekusagadzikana.Semuyenzaniso, hukama hwekukonzeresa hunofanira kuva pedyo zvakadii pakati pemasevhisi ekushambadza kwedhijitari nemari inotambirwa kuitira kuti mari “ibve kumabasa ekushambadzira edhijitari”?Sezvatichaona, pasina tsananguro chaiyo (kana chero) yemazwi aya, zvakaoma kuona nechokwadi kana mutero wekushambadzira uchishanda kune zvakawanda zvinozivikanwa zvekutengeserana, senge mamiriro edu ekufungidzira.
Asi, zvinotonyanya kukosha, chikumbiro hachipi chero gwara rekuona kuti mari inosvika rinhi iri mu "nyika ino."[14] Sezvatakaona pakushandisa mutero wemutero kune imwe fungidziro yemamiriro ezvinhu, iyi inzira huru, ichisiya mibvunzo yakawanda isina kupindurwa.Nekuda kweizvozvo, kusava nechokwadi kwakakodzera nekuda kwekutadza kupa tsananguro ye "in-state" mutsara wakakosha wakadyara mhodzi dzematare mazhinji.Ngationgororei matransaction kuti tione kuti ndeapi matransaction anosanganisirwa mubhesi:
Kuti tipindure mubvunzo uyu, tinofanira kubvunza kana kushambadza kweLighthouse paShip Shop webhusaiti i "digital advertising service."Izvi zvinoda kubvunza kana kushambadza kweLighthouse iri "software, kusanganisira webhusaiti, chikamu chewebhusaiti, kana application."[15] Kusiya pamutero Chikumbiro hachitsananguri "software", uye hazvina kuoma kugumisa kuti lighthouse kushambadzira chikamu chewebhusaiti.Naizvozvo, isu ticharamba tichiongorora uye nekugumisa kuti kushambadzira kweLighthouse paShip Shop webhusaiti inogona kunge iri "digital advertising service".
Naizvozvo, mubvunzo wakakosha ndewekuti iyo Nile's $ 1 yakazara mari "inotorwa kubva" kudhijitari masevhisi ekushambadzira.[16] Sezvambotaurwa pamusoro apa, nekusatsanangura "kwakabva", mutero wekushambadzira wedhijitari unosiya mubvunzo wekuti hukama hwakananga pakati pekushambadzira kwedhijitari uye kugamuchirwa kwemari kunofanirwa kunge kuri kuitira kuti mihoro iyi "ibve" kubva kushambadziro yedhijitari. .
Mari yeNile ye$1 inoshandiswa kupa advertising brokerage services yeLighthouse, kwete yedigital advertising services.Mune mamwe mazwi, kubhadhara kweLighthouse kuNile kunoenderana neiyo Lighthouse banner inoratidzwa paShip Shop webhusaiti.Sezvo mutemo usingatsanangure chikonzero chinodiwa pakati pemasevhisi ekushambadzira edhijitari uye mari yese yakagamuchirwa, hazvisi pachena kana iyo Maryland General Assembly inotarisira kufunga iyo yakagamuchirwa yeNile $ 1 yedhijitari advertising brokerage sevhisi se "yakatorwa kubva" dhijitari yekushambadzira sevhisi.
Asi yeLighthouse banner ad inoonekwa paShip Shop webhusaiti (uye mushandisi anodzvanya pairi), Nile haigamuchire yakazara madhora 1 mumari.Naizvozvo, zvinogona kutaurwa kuti iyo $ 1 yakazara mari iyo Nile inogamuchira kubva kuLighthouse inouya zvishoma zvisina kunanga kubva kuLighthouse kushambadzira (digital advertising service) inoonekwa pane Shop Shop webhusaiti.Sezvo 1 USD ichingobatana zvisina kunanga kumabhanari ads (uye iri mhedzisiro yakananga yeNile Advertising Brokerage Services), hazvina chokwadi kana 1 USD "yakabva" kubva ku "digital advertising services".
Tichifunga kuti Nile $1 yakaunganidzwa kubva kuLighthouse inoshandiswa sebhuroka kuratidza mabhena eLighthouse ads paShip Shop webhusaiti se "mari yese kubva kudhijitari advertising services", saka mari iyi yese "muhurumende"?
Kana mari yese “ichibva” kushambadzo yedhijitari mudunhu, mutero hautsanangurwe (uye hapana matipi ekutungamira anopiwa.)[17]
Rwizi rwaNile rwunoona sei kwakabva iyo $1 yakazara mari kubva mukutengeswa kwemabrokerage services kuLighthouse?
Kuti uite sarudzo iyi, Nile inofanirwa kutsvaga Lighthouse (mutengi ari kupa advertising brokerage services kwairi) kana Ship Shop (kwete bato kuNile/Lighthouse transaction asi akatarisa nekudzvanya padhijitari yekushambadzira sevhisi pawebhusaiti yayo) kana kuti pachayo ( Ipa masevhisi anopa tsime remari yakazara)?Mutemo haupi gwara rekuita sarudzo iyi.Naizvozvo, kana Nile ikaita sarudzo iyi kuburikidza neanotevera kufunga:
Nezvenyaya dziri pamusoro, ruzivo rwemugadziri wengarava runogona kushomeka, uye mamwe mabasa anogona kuitwa munzvimbo dzakawanda dzeidzi nzvimbo.Panguva imwecheteyo, Nile haigone kuziva mhinduro dzemibvunzo iyi.
Zviripachena, mukucherechedza rudzi urwu rwehumbowo uye nyaya dzekuvimbika, mutemo wemutero wekushambadza wedhijitari unotaura kuti "Mutevedzeri achatora mirau yekuona nyika iyo mari yekushambadzira yedhijitari inotorwa."Iyi gadziriro inotanga yasimudza dzimwe nyaya, kusanganisira mutemo weMaryland state.Kana sangano rinogona kupa simba iri kuna Comptroller General, uye sezvo hunyanzvi mukushambadzira kwedhijitari uye e-commerce isiri iyo yakakosha kugona kweHofisi yeComptroller General, Ko Comptroller General achatonga sei nyaya dzakaoma idzi?[18]
Tichifunga kuti madhora 1 ndiyo "mari yese yenyika kubva kumasevhisi ekushambadza kwedhijitari," mutemo wakarongwa unogovera sei mari iyi kune vamwe?
Nhanho yekupedzisira yekuongorora kwedu kwekufungidzira kweNairi ndeyekuisa parutivi hwaro husina kusimba hweNairi "yakazara mari inogadzirwa kubva kubhizimusi rekushambadzira dijitari renyika" kuti tione kuti mutemo wakarongwa uchaita sei padhora iri remari.Mune mamwe mazwi, mutemo unogovera mari yese iyi kuMaryland kana chikamu chayo chete?
Mutero unotaura kuti "chikamu chemari yegore rose yenyika kubva kumasevhisi ekushambadzira edhijitari inofanirwa kutariswa pachishandiswa chikamu chekugovaniswa."[19] Reshiyo iyi:
Yakazara mari yegore inogadzirwa nedhijitari ekushambadzira masevhisi mudunhu / yakazara pagore mari inogadzirwa nedhijitari advertising services muUnited States.
Manyorerwo akaitwa mutero anoita kuti zvisakwanise kuona rudzi rwakareruka rwekutengeserana kunyangwe iyo yedhijitari yekushambadzira sevhisi iri "muhurumende," saka nhamba yezvibodzwa haigone kutsanangurwa nechero chokwadi.Nekudaro, mubvunzo unonetsa wakaenzana ndewekuti sei kana mutero ukaiswa pa "nyika ... yakazara mari", kumwe kugoverwa kunodiwa.[20] Iyi mibvunzo inoshandawo kune maviri ekutengeserana akaongororwa pano.
Sezvatakaita pakuongorora kana sevhisi yebrokerage yeNairi yaizobhadhariswa mutero we$1, isu tinotanga tabvunza kana chitoro chechikepe chemadhora 0.75 chakagashirwa kubva kuNile "chakatorwa kubva kumasevhisi ekushambadzira edhijitari".Mukuongorora kuri pamusoro, takaona kuti kushambadza kwebeacon chikamu chewebhusaiti, saka mhedzisiro yekuti inogona kunge iri "digital advertising service" haina musoro.
Naizvozvo, mubvunzo wakakosha ndewekuti mari yese yeShip Shop yemadhora 0.75 "inotorwa kubva" kushambadza kwedhijitari masevhisi.Sezvambotaurwa pamusoro apa, nekusatsanangura "kubva", bhiri rinosiya mubvunzo wekuti chii chinokonzera hukama hunofanira kuvapo pakati pekushambadza kwedhijitari uye mari "inowanwa" kubva kushambadziro yedhijitari.Ship Shop yakagamuchira $0.75 yekubvumidza Lighthouse banner ads kuoneka pawebhusaiti yayo.Kubva pane izvi chokwadi, zvinoita sekunge zvakaoma kupokana kuti Chitoro cheShip hachina kuwana huwandu hwemadhora 0.75 kubva kudhijitari advertising services.
Tichifunga kuti chitoro chezvikepe chemadhora 0.75 chakawanikwa kubva kuRwizi rweNile chinobvumira "beacon" ads kuti ioneke pawebhusaiti yayo se "mari yese kubva kudhijitari advertising services", saka mari iyi yese "muhurumende"?
Iyo digital advertising tax proposal haitsanangure "in-state" mutsara wakakosha.Pamusoro pezvo, nekuisa iyo modifier "yakatorwa kubva" pamberi pe "yakazara advertising sevhisi mari yenyika ino", hazvisi pachena kana "yakatorwa kubva" inoshandura "nyika ino".Sezvataurwa pamusoro apa, tinofanira kubvunza: a) kana mari yose inofanira kubva kuhurumende (ndiko kuti, mutauro uye kusajeka kwegirama) (ndiko kuti, gamuchira, gadzira, uye maonero);b) kana sevhisi yekushambadzira yedhijitari inofanirwa kunge iri mune ino "Iripo" (kureva, kuitika kana kuurayiwa);kana c) a) uye b)?
Kushaikwa kwekujekesa kunomutsa mubvunzo wekuti Ship Shop inotarisisa sei kwainobva mari yayo yese yedhijitari yekushambadzira sevhisi yemadhora 0.75 mushure mekufunga nzira imwechete yekuongorora seyekutengeserana #1.
Sezvakaita nekutengeserana #1, mhinduro dzemibvunzo iyi iyo Ship Shop inogona kunge ichivhiringa ifungidziro dzisina kujeka zvakanyanya.Mukuwedzera, kuongororwa kwakafanana kwekugoverwa kuchashandiswa.
Tichifunga nezvekusajeka kwemutauro wepamutemo, tinogona kubvunzazve kana vatengi vakatenga wachi pawebhusaiti yeLighthouse vakawana mutsara wechigadzirwa kuburikidza nekushambadzira kwakabhadharwa paShip Shop webhusaiti naNile, uye kuti vakagadzirawo mamwe "mabviro" Mari yese yekushambadzira kwedhijitari. masevhisi.Vanyori havagone kuve netsanangudzo iyi yakafaranuka, saka hapana kumwe kuongorora kuchaitwa pano.Nekudaro, hapana kana chero nzvimbo yekufunga nezve dudziro iyi, iyo inoratidza zvakare kushaikwa kwechokwadi mukunyora iyo digital advertising tax mutemo.
Nekudaro, kune dzimwe nzira, kunyangwe ukangoona ad pachayo, nzvimbo yemushandisi yakakoshawo.Pakupedzisira, ndeipi nzvimbo yeLighthouse's digital advertising service?
Tinoziva kuti iyi mibvunzo inogona kupindurwa nenzira dzakawanda dzakasiyana, uye mhedziso dzakasiyana-siyana dzinogona kuitwa.
Iyi fungidziro inoratidza kutadza kusingazivikanwe kwemutero wekushambadzira kwedhijitari muMaryland.Haisi chete mutero wemutemo unonetsa, asi kana zvishambadzo zvisina kuendeswa zvizere kuhurumende (zvizhinji zvichange zviri mumabhizinesi ehurumende), kwete chete mutoro wemutero ungangodonha zvakanyanya (kana zvisiri zvese), asi iyo mutero system. haina kugadzirwa zvisina kunaka, Zvinoita kuti zviome kuona kuti ndezvipi zvekutengeserana zvichabva mudunhu.Mhedzisiro iri nyore kukonzera mutero kaviri.Pasina mubvunzo, uku kuchava kusavimbika kukuru uye kutongwa.
[5] Munyika chaiyo, mamwe eaya efungidziro emasangano anogona kunge ari madiki kuti ave nemhosva yemutero unopihwa, asi vaverengi vanogona kutsiva mupfungwa kune chero kambani hombe yavanoda.
[8] Nechinangwa chekuongorora, isu tichafunga kuti mari yese inopihwa nesangano kune zvinhu kana masevhisi "muhoro wakakwana."
[9] Ndokumbira utarise kuti chikumbiro chemutero chinosanganisira "yakatorwa kubva kudhijitari advertising services" mumutero wemutero.Sezvo yakatadza kupa mutsara wekushandura "wakabva", iyo mirairo inotsanangura mutero se "unobva mukupihwa kwedhijitari advertising services mudunhu" kana "inotorwa kubva ku "digital advertising services inounza mari muhurumende".Kana kuti "yakatorwa kubva kumasevhisi ekushambadzira edhijitari anoonekwa mudunhu."
[13] Zita rekodhi: Mutero-Gen.§7.5-101(e).Zvakakosha kuziva kuti tsananguro iyi haidi kuti vashandisi vawane masevhisi ekushambadzira kwedhijitari, asi inongoda kuti vashandisi "vakwanise kuwana" sevhisi.
[14] Onawo mashoko omuzasi 8, anoti nekutsanangura mutero wemutero sekusanganisira "mari yese kubva kudhijitari advertising services mudunhu [asi kutadza kupa kukosha kwakadzokororwa]", mutemo unogona kupa kududzira kwakawanda.
[16] Tichifunga kuti kushambadza kwemabhena ibasa rekushambadzira redhijitari, isu tichaongorora kana mari yese iri mu "in-state" muchikamu chinotevera.
[17] Sezvataurwa pamusoro apa, ndapota tarisai kuzasi 8. Mutero wekushambadzira wedhijitari unokundikana kutsanangura zvakajeka kusanzwisisika kwechiito chekupa kana kupa dhijitari advertising services "muhurumende".
[18] General Assembly yakabvuma kuti Mutongi haana hunyanzvi hwekuita sarudzo, kusanganisira mutemo unoda kuti vateresi vaise mumagwaro avo emitero “chisungo chinotaridza kugadzwa kweMutongi wemari yegore rose inoburitswa kubva kwaari Chero ruzivo runodiwa.Digital advertising services mudunhu. "Md. Code, Mutero-Gen.§7.5-201(c).Ichi ndicho chirango (uye kushingaira kwakakodzera) kunofanirwa nedare reparamende.
[20] The Complete Auto Transit, Inc. v. Brady, 430 US 274 nyaya inoda kugovewa kwemitero yemarudzi akawanda, asi "bvunzo" yakagamuchirwa mumutemo weMaryland inozvimiririra kuburikidza nekuwedzera mari yose inokonzerwa neMaryland.Mari yese yeUS gross (inogadzira nhamba dzekutanga) inofanirwa kuverengerwa kuMaryland.
Iyo Tax Foundation yakazvipira kupa zvakadzama mutero ongororo yemutemo.Basa redu rinoenderana nerutsigiro rweruzhinji semi.Ungafunga here kubatsira pabasa redu?
Tinoedza kuita kuti kuongorora kwedu kuve kunobatsira sezvinobvira.Ungada here kutiudza zvakawanda nezvekuita zvirinani?
Jared ndiye National Project Mutevedzeri weMutungamiriri weNational Tax Policy Center yeUS Taxation Foundation.Pakutanga, akashanda semutungamiriri wezvemitemo weSeneti yeVirginia, uye akashanda semutungamiriri wezvematongerwo enyika wemushandirapamwe wenyika yose, uye akapa tsvakiridzo nezano rekuita mutemo kune vakawanda vakakwikwidza uye vakasarudzwa.
Mutero ndiwo huwandu hwemari inowanikwa, midziyo, midziyo, kushandiswa, kutengeserana, kana zvimwe zviitiko zvehupfumi zvinobviswa nevakuru vemitero.Iyo yakamanikana mutero base haina kwayakarerekera uye haina basa.Iyo yakakura mutero base inoderedza mutengo wekutonga mutero uye inobvumira mari kuti iwedzerwe pamwero wakaderera mutero.
Kana chigadzirwa chimwe chete chekupedzisira kana sevhisi ichibhadhariswa mutero kakawanda panguva yekugadzira, kuunganidza mutero kuchaitika.Zvichienderana nehurefu hwecheni yekugovera, izvi zvinogona kuburitsa mutero wakasiyana kwazvo unoshanda uye zvinogona kukuvadza zvakanyanya makambani ane purofiti yakaderera.Mutero mukuru wemari ndiyo muenzaniso mukuru wekuunganidza mutero.
Mutero wakapetwa kaviri unoreva kubhadhara mutero kaviri padhora rimwe chete remuhoro, zvisinei nekuti mari yacho imari inowaniswa nekambani here kana kuti inowaniswa nemunhu.
Kugovaniswa ndiyo chikamu chemari yemakambani akatemerwa zvichibva pamari yekambani kana mimwe mitero yebhizinesi mune imwe nzvimbo.Nyika dzeUS dzinogovera purofiti inoshanda zvichienderana nekubatanidzwa kwemidziyo yekambani, mubhadharo, uye zvikamu zvekutengesa mukati memiganhu yavo.
Iyo Tax Foundation inotungamira yakazvimiririra mutero mutemo isiri-purofiti sangano muUnited States.Kubva 1937, tsvakiridzo yedu ine musimboti, kuongorora kwakadzama uye nyanzvi dzakazvipira dzakapa ruzivo rwemitemo yemitero ine hungwaru kumubatanidzwa, nyika uye pasi rose.Kwemakore anopfuura 80, chinangwa chedu chakagara chiri chimwe chete: kuvandudza hupenyu kuburikidza nemitemo yemitero, nokudaro kuunza kukura kwehupfumi nemikana.
Nguva yekutumira: Feb-24-2021