Mu Rwanda hagiye kubera inama y’iminsi itatu izahuza Ibigo hy’Imisoro n’Amahoro muri Afurika yateguwe na Rwanda Revenue Authority ku bufatanye n’Ihuriro ry’ibigo by’Imisoro muri Afurika (ATAF).
Inteko nk’iyo iraba ibaye ku nshuro ya 11, ikaza guhuza abashakashatsi mu bukungu n’imisoro muri rusange ngo baganire uko banoza imikorere y’uru rwego ruri mu nkingi zikomeye z’ubukungu.
Nta gihugu kidasoresha, gusa ntibikorwa kimwe kuko hari ahakoreshwa ikoranabuhanga(harimo no mu Rwanda) mu gihe hari ahandi bikorwa mu buryo mu buryo wakwita ‘gakondo’.
Iyi nama izahuza abashakashatsi mu by’imisoro, abashyiraho politiki, inzego zishinzwe gukusanya imisoro, abahanga mu mashuri makuru na za kaminuza, ndetse n’abandi bafatanyabikorwa, kugira ngo baganire ku bibazo bishya bigenda bigaragara mu mikorere y’imisoro muri Afurika.
Hazarebwa kandi ku ngamba zo kongera ubushobozi bw’ibihugu bwo kwishakamo umutungo wo gutera inkunga ibikorwa by’iterambere.
Gusora byaje gute?
Ahagana mu 3000 mbere ya Yesu, muri Mesopotamia (muri Iraq y’ubu), ibihugu byari bitangiye gukusanya imisoro ku musaruro w’ubuhinzi, amatungo n’ibindi bicuruzwa.
Muri Misiri ya kera, abategetsi bakusanyaga imisoro ku bihingwa n’indi mitungo, kandi hari abanditsi babaga bashinzwe kubara no kwandika ibyakusanyijwe.
Mu bihugu bya kera, imisoro ntiyabaga buri gihe ari amafaranga.
Abaturage bashoboraga gutanga ingano, amatungo, umusaruro w’ubuhinzi cyangwa gukora imirimo yategetswe n’ubutegetsi.
Nyuma, uko ubukungu bwagiye butera imbere, imisoro yagiye ihinduka uburyo bwo kubona amafaranga akoreshwa mu buyobozi, ingabo, ibikorwa remezo n’izindi serivisi za Leta.
Muri make, gusoresha abantu cyangwa gukusanya umutungo ku baturage bimaze imyaka irenga 5,000, kandi ni kimwe mu bimenyetso by’ingenzi by’imiterere y’ibihugu bya mbere.
Ese gusoresha bikorwa kimwe muri Afurika?
Gusoresha ntibikorwa kimwe muri Afurika.
Buri gihugu kigena uburyo bwo gukusanya imisoro hashingiwe ku bukungu bwacyo, amategeko n’imiterere y’ubuyobozi.
Icyakora hari ibyo ibihugu byinshi bihuriyeho, urugero, umusoro ku nyungu z’abacuruzi ku giti cyabo cyangwa uw’ibigo.
Hari kandi umusoro ku nyongeragaciro VAT/TVA ku bicuruzwa na serivisi, umusoro ku bicuruzwa bimwe na bimwe nka lisansi, itabi n’inzoga, imisoro ku bicuruzwa bitumizwa mu mahanga, imisoro ijyanye n’ubutaka n’imitungo mu bihugu bimwe.
Ariko igipimo cy’umusoro, ibicuruzwa bisoreshwa, abasonerwa n’uburyo imisoro ikusanywa biratandukana cyane.
Urugero, igihugu kimwe gishobora kugira TVA ya 18%, ikindi kikagira igipimo gitandukanye.
Ikindi cy’ingenzi ni uko hari imiryango ihuza ibihugu, nka African Tax Administration Forum (ATAF), ifasha ibihugu bya Afurika guhanahana ubumenyi no kunoza imisoro, ariko ntishyiraho umusoro umwe ku bihugu byose.
