Kodi, Ruzuku, na Mapato

Kodi, ruzuku, na mapato (JEL H2) vinashughulikia jinsi serikali zinavyokusanya mapato na athari za kodi na ruzuku.

Scope

Inajumuisha kodi bora zaidi (optimal taxation), mzigo wa kodi (tax incidence), gharama za ufanisi za kodi, na usimamizi wa kodi.

Sub-topics

• General
• Efficiency • Optimal Taxation
• Incidence
• Externalities • Redistributive Effects • Environmental Taxes and Subsidies
• Personal Income and Other Nonbusiness Taxes and Subsidies
• Business Taxes and Subsidies
• Tax Evasion and Avoidance
• Other Sources of Revenue
• Other

Core questions

• Kodi zinapaswa kubuniwa vipi?
• Nani anabeba mzigo wa kodi?
• Gharama za ufanisi za kodi ni zipi?

Key concepts

• Kodi bora zaidi
• Mzigo wa kodi
• Hasara ya uzito wa mfu (Deadweight loss)
• Ruzuku
• Usimamizi wa kodi

Frequently asked questions

Mzigo wa kodi ni nini?

Uchambuzi wa nani anabeba mzigo wa kiuchumi wa kodi, ambao unaweza kutofautiana na anayeilipa kisheria.