{"id":2725,"date":"2024-09-03T15:58:05","date_gmt":"2024-09-03T15:58:05","guid":{"rendered":"https:\/\/braingain.pd.al\/?p=2725"},"modified":"2024-12-09T18:29:33","modified_gmt":"2024-12-09T18:29:33","slug":"shkence-inovacion-permes-taksave-rruge-zhvillimi-edhe-ne-shqiperi","status":"publish","type":"post","link":"https:\/\/braingain.pd.al\/sq\/shkence-inovacion-permes-taksave-rruge-zhvillimi-edhe-ne-shqiperi\/","title":{"rendered":"Shkenc\u00eb & Inovacion: P\u00ebrmes taksave, rrug\u00eb zhvillimi edhe n\u00eb Shqip\u00ebri"},"content":{"rendered":"

Pranvera Shehaj –\u00a0An\u00ebtare e Departamentit Brain Gain, Partia Demokratike<\/strong><\/p>\n

E njohur si motorr i zhvillimit komb\u00ebtar dhe nd\u00ebrkomb\u00ebtar, ekonomia e inovacionit \u00ebsht\u00eb sot torta p\u00ebr t\u00eb cil\u00ebn konkurrojn\u00eb shtetet e zhvilluara t\u00eb globit. Performanca ekonomike dhe premisat p\u00ebr progres ekonomik, n\u00eb filozofin\u00eb e shteteve si Gjermania, Belgjika, Zvicra, Shtetet e Bashkuara e m\u00eb gjer\u00eb, kusht\u00ebzohet nga aktiviteti inovativ n\u00eb vend, i njohur nd\u00ebrkomb\u00ebtarisht si Research & Development (R&D), e shqip\u00ebruar K\u00ebrkim dhe Zhvillim. Akademik\u00eb dhe ekspert\u00eb t\u00eb p\u00ebrfshir\u00eb n\u00eb k\u00ebt\u00eb fush\u00eb, e njohin mir\u00eb debatin faktik sot n\u00eb bot\u00ebn per\u00ebndimore mbi at\u00eb \u00e7ka e b\u00ebn nj\u00eb vend t\u00eb p\u00ebrkufizohet e klasifikohet si inovativ. M\u00eb s\u00eb shumti \u00ebsht\u00eb ky diskutim q\u00ebndror dhe aktual n\u00eb politikat fiskale dhe ato t\u00eb taksimit. A munden politikat e taksimit t\u00eb stimulojn\u00eb inovacionin dhe R&D, e n\u00ebse po \u00e7far\u00eb e p\u00ebrcakton efektivitetin e tyre?<\/p>\n

Stimujt tatimor\u00eb p\u00ebr inovacionin dhe k\u00ebrkimin shkencor (t\u00eb njohur si tax incentives) klasifikohen n\u00eb dy grupe: stimuj tatimor\u00eb t\u00eb bazuar n\u00eb t\u00eb ardhura (income-based tax incentives) dhe stimuj tatimor\u00eb t\u00eb bazuar n\u00eb shpenzime (expenditure-based tax incentives). T\u00eb par\u00ebt, edhe pse disa llojesh, p\u00ebrfaq\u00ebsohen m\u00eb s\u00eb shumti nga ai q\u00eb njihet si regjimi IP (IP regime) ose \u201cKutia IP\u201d (IP Box), e cila konsiston n\u00eb nj\u00eb politik\u00eb tatimore me nj\u00eb norm\u00eb t\u00eb tatimit mbi t\u00eb ardhurat e korporat\u00ebs t\u00eb reduktuar – shpesh deri n\u00eb 0% – p\u00ebr t\u00eb ardhurat e gjeneruara nga shitja dhe p\u00ebrdorimi i pron\u00ebs intelektuale (IP) (si psh. patenta, brand, trademark, etj.). Aktualisht jan\u00eb 13 vende t\u00eb Bashkimit Europian t\u00eb cilat kan\u00eb implementuar regjimin IP n\u00eb sistemet e tyre tatimore. Nd\u00ebrsa vendet elitare konsiderojn\u00eb si tregues inovacioni kryesisht sasin\u00eb e shpenzimeve q\u00eb kompanit\u00eb hedhin n\u00eb vendet e tyre p\u00ebr k\u00ebrkim dhe zhvillim, shum\u00eb prej tyre u kthyen n\u00eb vende inovatore fillimisht duke u b\u00ebr\u00eb t\u00ebrheq\u00ebse n\u00eb aspektin fiskal p\u00ebrmes politik\u00ebs \u201cIP Box\u201c. P\u00ebrdorimi i stimujve tatimor\u00eb p\u00ebr t\u00eb t\u00ebrhequr aktivitet inovativ nd\u00ebrkomb\u00ebtar mund t\u00eb ishte nj\u00eb alternativ\u00eb e p\u00ebrshtatur me kufizimet si buxhetore ashtu edhe infrastrukturore t\u00eb Shqip\u00ebris\u00eb, po aq sa e p\u00ebrshtatur me t\u00eb drejt\u00ebn q\u00eb ka ky vend p\u00ebr ta \u00e7uar vizionin e zhvillimit p\u00ebrtej industrive primare. Me 0% tatim mbi t\u00eb ardhurat e korporatave kur k\u00ebto t\u00eb ardhura vijn\u00eb nga p\u00ebrdorimi i pron\u00ebsis\u00eb intelektuale, Shqip\u00ebria do t\u2018i bashkohej 13 shteteve t\u00eb BE-s\u00eb t\u00eb cilat e kan\u00eb aplikuar k\u00ebt\u00eb politik\u00eb si mekaniz\u00ebm p\u00ebr t\u00eb t\u00ebrhequr aktivitetin inovativ t\u00eb kompanive shum\u00ebkomb\u00ebshe.<\/p>\n

\n
P\u00ebrpos studimeve t\u00eb shumta teorike dhe empirike t\u00eb cilat d\u00ebshmojn\u00eb nj\u00eb efekt pozitiv t\u00eb Kutis\u00eb IP mbi numrin e pronave intelektuale (IP), \u00e7ka n\u00ebse do t\u00eb pranojm\u00eb se numri i pronave intelektuale \u00ebsht\u00eb nj\u00eb tregues i inovacionit, v\u00ebrtetojn\u00eb se Kutia IP nxit inovacionin, s\u00ebrish vihet n\u00eb pah nj\u00eb problematik\u00eb. Kompanit\u00eb nd\u00ebrkomb\u00ebtare p\u00ebrmes strukturave t\u00eb tyre t\u00eb operimit, mund t\u00eb shfryt\u00ebzojn\u00eb filialet e tyre n\u00eb vende me Kuti IP p\u00ebr t\u00eb regjistruar pronat intelektuale, nd\u00ebrkoh\u00eb q\u00eb kryejn\u00eb aktivitetin e v\u00ebrtet\u00eb t\u00eb k\u00ebrkim-zhvillimit dhe pozicionojn\u00eb shpenzimet e tyre n\u00eb vende t\u00eb zhvilluara me infrastruktur\u00ebn e duhur p\u00ebr t\u00eb kryer R&D. Logjikisht, kjo e shnd\u00ebrron shtetin me Kuti IP n\u00eb nj\u00eb parajs\u00eb fiskale t\u00eb shfryt\u00ebzuar vet\u00ebm p\u00ebr taks\u00eb t\u00eb ul\u00ebt mbi t\u00eb ardhurat nga prona intelektuale, por jo p\u00ebr k\u00ebrkim & zhvillim faktik me m\u00eb shum\u00eb shpenzime dhe njer\u00ebz t\u00eb pun\u00ebsuar. P\u00ebr ta adresuar k\u00ebt\u00eb kund\u00ebrefekt, OECD ka implementuar at\u00eb q\u00eb njihet si \u201cnexus approach for IP regimes\u201d, \u00e7ka siguron q\u00eb kompanit\u00eb shum\u00ebkomb\u00ebshe t\u00eb IP-s\u00eb q\u00eb zgjedhin t\u00eb transferojn\u00eb aktivitetin e k\u00ebrkimit dhe zhvillimit te kompanit\u00eb e tjera t\u00eb grupit nuk ka gjasa t\u00eb p\u00ebrfitojn\u00eb nga normat e reduktuara t\u00eb taksave mbi t\u00eb ardhurat nga IP, n\u00ebse kompania nuk d\u00ebshmon nj\u00eb \u201cnexus\u201d, q\u00eb do t\u00eb thot\u00eb kosto t\u00eb shpenzuara n\u00eb shtetin ku regjistron IP e ku pretendon taksimin n\u00ebn kutin\u00eb IP. Edhe pa qen\u00eb an\u00ebtare e OECD-s\u00eb, p\u00ebrmes aplikimit a priori t\u00eb nexus approach Shqip\u00ebria mund t\u00eb prezantohej p\u00ebr investitor\u00ebt n\u00eb fush\u00ebn e R&D jo si nj\u00eb hambar i shfryt\u00ebzimit p\u00ebr shmangien t\u00eb taksave, por si vend me stimuj fiskal\u00eb t\u00eb mir\u00ebrregulluar q\u00eb targetojn\u00eb qartazi inovacion faktik p\u00ebrmes nj\u00eb klime fiskale leht\u00ebsuese. P\u00ebrve\u00e7 heqjes dor\u00eb nga mbledhja e t\u00eb ardhurave tatimore nga shitja dhe p\u00ebrdorimi i pronave intelektuale (edhe pse jo dometh\u00ebn\u00ebse n\u00eb vendin ton\u00eb), e cila sipas matjeve empirike do t\u00eb kompensohej nga rritja e aktivitetit ekonomik n\u00eb k\u00ebrkim dhe zhvillim, implementimi i kutis\u00eb IP n\u00eb Shqip\u00ebri nuk duket se ka penges\u00eb tjet\u00ebr thelb\u00ebsore.<\/div>\n<\/div>\n

M\u00eb shum\u00eb inovacion do t\u00eb thot\u00eb m\u00eb shum\u00eb shkenc\u00eb, e m\u00eb shum\u00eb shkenc\u00eb do t\u00eb thot\u00eb m\u00eb shum\u00eb burime njer\u00ebzore t\u00eb investuara intelektualisht dhe profesionalisht n\u00eb R&D. R&D, si \u00e7el\u00ebs i zhvillimit shkencor dhe inovacionit n\u00eb vendet promotore t\u00eb zhvillimit ekonomik global, konsiderohet si shkalla m\u00eb e lart\u00eb e zinxhirit ekonomik, e kjo vlen p\u00ebr kompanit\u00eb private ashtu sikurse p\u00ebr sektorin publik dhe akademin\u00eb. P\u00ebr k\u00ebt\u00eb arsye nd\u00ebr kompani dhe institucione shtet\u00ebrore, punonj\u00ebsit n\u00eb profilin e R&D jan\u00eb nd\u00ebr m\u00eb t\u00eb shp\u00ebrblyerit profesionalisht. P\u00ebr t\u00eb nxitur dhe mb\u00ebshtetur \u201ctrurin\u201d e kombit, p\u00ebr shkak t\u00eb burimeve ekonomike t\u00eb limituara, t\u00eb cilat n\u00eb t\u00eb kund\u00ebrt do t\u00eb mund\u00ebsonin rritjen e pagave p\u00ebr k\u00ebt\u00eb sektor, nj\u00eb tjet\u00ebr politik\u00eb alternative e shpejt\u00eb dhe efektive do t\u00eb ishte reduktimi i taks\u00ebs mbi t\u00eb ardhurat p\u00ebr t\u00eb pun\u00ebsuarit me grada t\u00eb larta profesionale e shkencore t\u00eb cil\u00ebt jan\u00eb t\u00eb pun\u00ebsuar n\u00eb kompani shqiptare ose t\u00eb huaja, si dhe n\u00eb institute k\u00ebrkimore dhe akademi,\u00a0n\u00eb sektorin dhe departamentin e k\u00ebrkimit shkencor (R&D).\u00a0Efekti do t\u00eb ishte s\u00eb pari simbolik dhe sinjalizues p\u00ebrkundrejt nxitjes p\u00ebr t\u2018u investuar intelektualisht n\u00eb eskpertiz\u00eb t\u00eb thelluar p\u00ebr k\u00ebrkim dhe zhvillim n\u00eb fusha t\u00eb ndryshme. S\u00eb dyti, n\u00eb munges\u00eb t\u00eb forc\u00ebs monetare p\u00ebr ta diferencuar trurin e kombit dhe burimet njer\u00ebzore n\u00eb shkenc\u00eb dhe inovacion p\u00ebrmes pagave m\u00eb t\u00eb larta, s\u00eb paku, politikat tatimore do t\u00eb mund t\u00eb krijonin qoft\u00eb edhe modestisht diferencimin e punonj\u00ebsve n\u00eb sektorin R&D nga hallkat e tjera t\u00eb tregut t\u00eb pun\u00ebs.<\/p>\n

S\u00eb fundmi, katastrofa ekonomike q\u00eb do t\u00eb trash\u00ebgonim prej 2025-\u00ebs dhe vetmia demoralizuese n\u00eb t\u00eb cil\u00ebn largimi i student\u00ebve dhe ekselenc\u00ebs ka l\u00ebn\u00eb katedrat universitare, m\u00eb b\u00ebn e na b\u00ebn t\u00eb pafuqish\u00ebm p\u00ebr t\u00eb menduar se si do t\u00eb mundeshin politika p\u00ebrtej atyre fiskale t\u00eb ndihmonin Shqip\u00ebrin\u00eb n\u00eb nd\u00ebrtimin e nj\u00eb fizionomie mir\u00ebprit\u00ebse p\u00ebr zhvillimin e shkenc\u00ebs dhe inovacionit. Kjo nuk do t\u00eb thot\u00eb se nuk mund t\u00eb mbajm\u00eb mbi supe pesh\u00ebn dhe p\u00ebrgjegj\u00ebsin\u00eb patriotike t\u00eb rim\u00ebk\u00ebmbjes p\u00ebrtej kushteve t\u00eb mundura e t\u00eb pamundura. Edhe me hijen fataliste q\u00eb ka sot akademia e shkencave dhe universitetet n\u00eb Shqip\u00ebri, nj\u00eb qeveri e zotuar p\u00ebr rim\u00ebk\u00ebmbje nuk duhet t\u00eb resht\u00eb s\u00eb k\u00ebrkuari zhvillimin e vendit aty ku p\u00ebrket, nd\u00ebr katedra universitare. Nj\u00eb akt fillestar do t\u00eb mund t\u00eb ishin grantet p\u00ebr k\u00ebrkim dhe zhvillim (R&D) n\u00eb universitetet shtet\u00ebrore sidomos n\u00eb fushat kryesore p\u00ebr zhvillimin ekonomik dhe teknologjik t\u00eb vendit, si pjes\u00eb e r\u00ebnd\u00ebsishme e shpenzimeve qeveritare.<\/p>\n

M\u00eb shum\u00eb p\u00ebrkrahje dhe investim qeveritar p\u00ebr mendjen, m\u00eb shum\u00eb shpres\u00eb p\u00ebr ekonomin\u00eb, m\u00eb shum\u00eb pasuri p\u00ebr kombin, m\u00eb shum\u00eb vizion p\u00ebr nj\u00eb Shqip\u00ebri p\u00ebrtej materies.<\/p>\n

Sh\u00ebnim: Ftoj lexuesin t\u00eb konsultoj\u00eb nj\u00eb studim t\u00eb mir\u00ebfillt\u00eb shkencor mbi taksat dhe inovacionin.
\nhttps:\/\/link.springer.com\/article\/10.1007\/s10797-023-09812-x<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"

Pranvera Shehaj –\u00a0An\u00ebtare e Departamentit Brain Gain, Partia Demokratike E njohur si motorr i zhvillimit komb\u00ebtar dhe nd\u00ebrkomb\u00ebtar, ekonomia e inovacionit \u00ebsht\u00eb sot torta p\u00ebr t\u00eb cil\u00ebn konkurrojn\u00eb shtetet e zhvilluara t\u00eb globit. Performanca ekonomike dhe premisat p\u00ebr progres ekonomik, n\u00eb filozofin\u00eb e shteteve si Gjermania, Belgjika, Zvicra, Shtetet e Bashkuara e m\u00eb gjer\u00eb, kusht\u00ebzohet […]<\/p>\n","protected":false},"author":1,"featured_media":2726,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-2725","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vera-e-ideve-2"],"_links":{"self":[{"href":"https:\/\/braingain.pd.al\/sq\/wp-json\/wp\/v2\/posts\/2725","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/braingain.pd.al\/sq\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/braingain.pd.al\/sq\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/braingain.pd.al\/sq\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/braingain.pd.al\/sq\/wp-json\/wp\/v2\/comments?post=2725"}],"version-history":[{"count":1,"href":"https:\/\/braingain.pd.al\/sq\/wp-json\/wp\/v2\/posts\/2725\/revisions"}],"predecessor-version":[{"id":2727,"href":"https:\/\/braingain.pd.al\/sq\/wp-json\/wp\/v2\/posts\/2725\/revisions\/2727"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/braingain.pd.al\/sq\/wp-json\/wp\/v2\/media\/2726"}],"wp:attachment":[{"href":"https:\/\/braingain.pd.al\/sq\/wp-json\/wp\/v2\/media?parent=2725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/braingain.pd.al\/sq\/wp-json\/wp\/v2\/categories?post=2725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/braingain.pd.al\/sq\/wp-json\/wp\/v2\/tags?post=2725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}