{"id":23328,"date":"2017-07-20T22:02:33","date_gmt":"2017-07-20T19:02:33","guid":{"rendered":"https:\/\/hornaffairs.com\/om\/?p=23328"},"modified":"2017-07-20T22:37:43","modified_gmt":"2017-07-20T19:37:43","slug":"fedaraalawa-itoophiyaatti-caaseffama-gibiraa-fi-ashuuraa-heeraa-fi-hojmaata","status":"publish","type":"post","link":"https:\/\/hornaffairs.com\/om\/2017\/07\/20\/fedaraalawa-itoophiyaatti-caaseffama-gibiraa-fi-ashuuraa-heeraa-fi-hojmaata\/","title":{"rendered":"Fedaraalawa Itoophiyaatti caaseffama gibiraa fi ashuuraa: Heeraa fi hojmaata"},"content":{"rendered":"

(Betru Dibaba)<\/strong><\/em><\/span><\/p>\n

Rippabilikni Dimokiraatawa Fedaraalawa Itoophiyaa Mootummaa Federaalawaa fi Naannoleen kan caaseffame dha, Heera Federaalaa keewwata 50(1). Keewwanni kun karaa lamaan hiikamuu danda’a. Mootummaan Federaalaa fi Naannolee walitti ida’amanii (coming together) Rippabilika Dimokiraatawa Federaalawa Itoophiyaa uuman jechuu ta’uu danda’a.<\/span><\/p>\n

Yookin, Rippabilikni Dimokiraatawa Federaalawa Itoophiyaa Mootummaa Federaalaa fi Naannolee hammata (holding together) jechuu ta’a. Hundaafuu, Mootummaan Federaaa fi Naannolee jiraachuunii fi aangoowwan mootummaa sadan; seera tumuu, seera rawwachiisuu fi abbaa seerummaa akka qaban ifa, keewwata 50(2).<\/span><\/p>\n

\"Photo<\/a>
Photo – Ethiopian Birr (Birrii Itiyoophiyaa)<\/span><\/figcaption><\/figure>\n

Aangoowwan sadan mootummaa kanneen raawwachuuf immoo Mootummaa Federaalaas ta’ee kan Naannolee galii, gibiraa fi ashuura, mataa isaanii qabaachun dirqama. Kanumaanis, Mootummaan Federaalaa aangoo qabu raawwachuuf gibiraa fi ashuura isa barbaachisa, Naannolees akkanuma ni barbaachisa.<\/span><\/p>\n

Heerri Federaalaa keewwatni 51(10) qixa kanaan akkasitti tuma:-<\/span><\/p>\n

Aangoo maddawwan galii Mootummaa Federaalaaf kennamaniitin gibira fi ashuura ni murteessa; ni bulcha; baajata Mootummaa Federaalaa ni wixina, ni raggaasa; ni bulcha.<\/span><\/p>\n

Keewwata 52 (1) jalatti, [A]angoon Heera kanaan addaan foo’amee Mootummaa Federaalaf (exclusive power) yookin Mootummaa Federaala fi Naannoleef waliin (concurrent power) ifatti hin kennamin aangoo Naannoo (residual power) akka ta’e erga tume booda, keewwanni 52 (2) aangoo Naannolee gariin kan tarreessu (illustrative lists) yoo ta’u, isaan keessaa keewwanni 52 (2, e) haaluma keewwata 51(10) jalatti ibsameen:-<\/span><\/p>\n

Daangaa madda galii Naannichaaf murteeffameen gibiraa fi ashuura ni murteessa; ni funaana; baajata Naannichaa ni baasa; ni raawwachiisa.<\/span><\/p>\n

Heerri Mootummaa Oromiyaa Fooyya’e, Labsii lakkoofsa 46\/1994, keewwatni 47(2, h) kanuma armaan olii ibsa.<\/span><\/p>\n

Adda ba’iimsi aangoo (dichotomy of taxation power) Mootummaan Federaala fi Naannolee gibiraa fi ashuura irratti qaban Heeran kan adda ba’e ta’uusaa ti. Mootummaan Federaalaa fi Naannoleen ittigaafatamummaa fi hojiiwwan seeran, Heera Federaalaa irraa jalqabee, kennamaniif raawwachiisuf baasii isaan barbaachisu karaa-karaa isaanii of da’nda’u; hojii bakka bu’ummaan raawwatuuf (fakkeenyaf bu’uura keewwata 80 (2 fi 4)’n yammuu manneen murtii Naannolee aangoo manneen murtii Federaalaa bakka bu’ummaan abbaa seerummaa kennan) baasii barbaachisu garee bakka bu’ummaa sana kennetu danda’a; keewwata 94(1).<\/span><\/p>\n

Itti aansuun caaseffamaa fi tarreewwan aangoo Mootummaa Federaalaa fi Naannoolee gibiraa fi ashuura irratti qaban ilaalutu barbaachisaa dha. Caaseffamni isaa aangoo kophaatti Mootummaan Federaalaa yookin Naannolee (exclusive power of taxation), kan walii wajjinii (Concurrent power of taxation), fi kan addaan foo’amanii hin kennamin (Undesignated power of taxation) jedhamaniiru. Bu’uuruma caaseffama kanaan tarreewwan isaa akka armaan gadiitti arganna.<\/span><\/p>\n

A. Aangoo gibiraa fi ashuura Mootummaa Federaalaa:-<\/span><\/p>\n

(Federal power of taxation) Keewwata 96<\/span><\/p>\n

1. Mi’oota ba’anii (exports) fi galan (imports) irratti qaraxa gumrukaa (custom duties), taaksii (tax), fi kaffaltiiwwan kan biroo (other charges) ni ramada; ni funaana.<\/span><\/p>\n

2. Qacaramtoota Mootummaa Federaalaa fi dhaabbilee idil aaddunyaa (income tax on employees of Federal and international organizations).<\/span><\/p>\n

3. Dhaabbattoota misoomaa abbummaa Mootummaa Federaalaa (interprises owned by Federal Government) jala ta’an gibira bu’aa daldalaa (profit), gibira hojii (income), taaksii gurguraa (sales), fi eksaayizii (excise) ni ramada; ni funaana.<\/span><\/p>\n

4. Galiiwwan lotorii Biyyoolessaa (national lotteries) fi yaalii carraa kan biroo (other games of chance) irratti taaksii ni ramada; ni funaana.<\/span><\/p>\n

5. Galiiwwan (taxes on the income) geejjibaa qilleensaa, baaburaa fi galaanaa irratti taaksii ni ramada; ni funaana.<\/span><\/p>\n

6. Galii manneenii fi qabeenyota biroo abbummaa Mootummaa Federaalaa jalatti argaman irratti gibira ni ramada; ni funaana; ni murteessa.<\/span><\/p>\n

7. Kaffaltiiwwan hayyamootaa fi tajaajiloota (charges on relating to liceses isued and services) qaamolee Mootummaa Federaalaa kennan irraa maddan ni ramada; ni funaana.<\/span><\/p>\n

8. Taaksii moonopolii (taxes on monopolies) ni ramada, ni funaana.<\/span><\/p>\n

9. Qaraxa gurgura teembeeraa Federaalaa (Federal stamp duties).<\/span><\/p>\n

B. Aangoo gibiraa fi ashuura Naannoo:-<\/span><\/p>\n

(State power of taxation) Keewwata 97<\/span><\/p>\n

1. Qacaramtoota bulchiinsa fi dhaabbattoota Naannoo irratti gibira hojiin ni ramada; ni funaana.<\/span><\/p>\n

2. Kaffaltii itti fayyadama lafaa ni ramada; ni funaana.<\/span><\/p>\n

3. Qote bultoota dhuunfaadhaan qotanii (private farmers) fi waldoota hojii gamtaan gurmaa’an (farmers incorported in cooperative associations) irratti gibira galii hojii qonnaa ni ramada; ni funaana.<\/span><\/p>\n

4. Daldaltoota dhuunfaa Naannichatti argaman irratti gibira bu’aa daldalaa fi taaksii gurgurtaa ni ramada; ni funaana.<\/span><\/p>\n

5. Naannicha keessatti geejjiba bishaan irra taasifamu irraa galii argamu irratti gibira ni ramada; ni funaana.<\/span><\/p>\n

6. Bulchiinsa Naannootti galii manneenii fi qabeenya kan biroo abbummaa dhuunfaa jala jiran irraa argamu irratti gibira ni ramada; ni funaana; manneenii fi qabeenyota kan biroo abbummaa isaanii jalatti argaman irratti kiraayii ni kaffalchiisa.<\/span><\/p>\n

7. Dhaabbattoota misoomaa abbummaa bulchiinsa Naannoo jalatti argaman irratti gibira bu’aa daldalaa fi hojii, taaksii gurgurtaa fi eksaayizii ni ramada; ni funaanu.<\/span><\/p>\n

8. Keewwata 98, keewwata xiqqaa 3’n kan ibsame akka eegametti ta’ee hojiiwwan albuudaa (mining operations) irratti gibira galii albuudaa, kaffaltiiwwan rooyalitii (royalities) fi kiraa lafaa ni ramada; ni funaanu.<\/span><\/p>\n

9. Kaffaltiiwwan hayyamoota fi tajaajiloota qaamota bulchiinsa Naannoon kennaman irraa maddan ni murteessu; ni funaanu.<\/span><\/p>\n

10. Kaffaltii royaalitii bosona (forest resources) irraa argamu ni murteessu; ni funaanu.<\/span><\/p>\n

Heerri Oromiyaa keewwatni 47(2 i-m, o, p) kanuma cimsa.<\/span><\/p>\n

C. Aangoo gibiraa fi ashuura waliinii:-<\/span><\/p>\n

(Concurrent power of taxation) Keewwata 98<\/span><\/p>\n

1. Dhaabbattoota misoomaa walii wajjin hundeessan irratti gibira bu’aa daldalaa, gibira hojii, taaksii gurgurtaa fi eksaayizii walii wajjin ni ramadu; ni funaanu.<\/span><\/p>\n

2. Bu’aa daldalaa dhaabbattoota (profits of companies) fi gahee bu’aa abbootii aksiyoonaa (dividends) irratti gibira fi taaksii gurguftaa walii wajjin ni ramadu; ni funaanu.<\/span><\/p>\n

3. Hojiiwwan albuudaa gurgurtaa fi hojiiwwan peetirooliyeemii fi gaazii kam irrattiyyuu gibira galii fi kaffaltiiwwan rooyalitii walii wajjin ramadu; ni funaanu.<\/span><\/p>\n

Heerri Oromiyaa keewwatni 47(2, n(i-iii)) kanuma tumsa.<\/span><\/p>\n

D. Aangoo gibira fi ashuura addaan foo’amanii hin kennaminii:-\u00a0<\/span><\/p>\n

(Undesignated powers of taxation) Keewwata 99<\/span><\/p>\n

Aangoowwan gibiraa fi ashuura ramaduu Heera kanaan adaan hin foo’amanii hin kennamin waan ilaalun Manni Marii Federeeshinaa fi Manni Marii Bakka Bu’oota Uummataa walga’ii walii wajjiniin (in joint session) sagalee harka sadii keessaa lama ta’een murteessu.<\/span><\/p>\n

Faayidaan keewwata kanaa maddawwan gali gibiraa fi ashuura yeroo Heerri ragga’etti biyya keenyatti hin beekamne yookin gara fuulduraatti beekaman Mootummaa Federalaaf yookin Naannoleef, yookin waliin ramaduuf kaayyeeffamee ti. Haaluma kanaan Taaksiin Gatii Dabalataa (Value Added Tax, aka VAT ) Mootummaa Federaalaf bu’uura keewwata 99’n murtaa’eefii jira.<\/span><\/p>\n

Haa ta’u malee, tumaaleen Heeraa armaan olii bakka jiranitti, Mootummaan Federaalaas ta’ee kan Naannolee, keessattuu kan Naannoo Oromiyaa ‘Galiin argamuu (revenue sources) fi baasiin (expediture patterns) mootummaa wal hin gitu’ (fiscal imbalance) jechama jedhuun ramaddii fi funaansa gibira fi ashuuraa mootummaan kaa’en uummanni mormaa jiraachun beekamaa dha. Sababoota rakkina kanaa keessaa gurguddoowwan shan barreeffama kanaan adda ba’aniiru.<\/span><\/p>\n

1. Aangoo Heeran caaseffame, Mootummaa Federalaa fi Naannoleef kophaatti, waliin fi osoo hin foo’amin hafan adda baasanii beekuu dhiisuu,<\/span><\/p>\n

Maddi rakkoo kanaa, sababa caaseffamaa fi qooddannaan (structure an division) gibiraa fi ashuuraa Mootummaa Federaalaa fi Naannolee gurmaa’insa Federaalawa caaseffame haala hordofeen funaanamuu dhabuu isaa ti. Sababa kanaan, gibirri Mootummaan Federaalaa yookin Naannoon ramadamuu fi funaanamuu qabu hin ramadamu; hin funaanamu jechuu dha.<\/span><\/p>\n

2. Gibirri fi ashuurri ramadame madda isaa wajjin kan wal qabannee ta’uusaa,<\/span><\/p>\n

Maddi rakkoo kanaa, sababa gosti gibiraa fi ashuura ramadamuu fi funaanamu madda gibiraa fi ashuuraa akeekamee irraa yammuu adda ba’u dha. Sababa kanaan, tarreewwan madda gibiraa fi ashuuraa keewwata 96 hanga 98’tti adda bahan wal jala darbu. Fakkeenyaf, gibirrii fi ashuurri galii tarree madda gibiraa fi ashuura irratti ramadamuu fi funaanamuu qabu, madda galii gibiraa fi ashuura bu’aa daldalaa yookin gibira gurgurtaan ramadama; funaanama jechuu dha.<\/span><\/p>\n

3. Gibirri fi ashuurri ramadame kan sirnaan hin qoratamne ta’uu isaa,<\/span><\/p>\n

Kun rakkoo tilmaama fi gosa gibiraa fi ashuura ramadamuu fi funaanamu, fi tilmaamamuun wal qabata. Maddi rakkina kanaa immoo tilmaama fi gosa gibiraa fi ashuura ramadamuu fi funaanamu (haalan) qorachuu dhiisu dha. Fakkeenyaf, gama tokkoon, galii, bu’a daldalaa yookin gurgurtaa qorachuu dhabuu ta’a. Gama biraanis, tilmaama gibiraa fi ashuura waggaa keessaatti shallagamu tilmaama hojii maddi gibiraa fi ashuuraa irratti ramadamuu fi funaanamu adda hin ba’u jechuu dha. Dogoongora kanaan, gibirri fi ashuurri madda gibiraa fi ashuura waggaa guutuu hojjetame irratti ramadamuu fi funaanamu, madda gibiraa fi ashuuraa ji’a lama qofa hojjetame irratti ramadamuu fi funaanamu wal qixa ramadama; funaanama. Kunis rakkoo gibiraa fi ashuura ramaduu fi funaanuu irra darbee saaxilama haqaa haawaasa (social unjustice) fida.<\/span><\/p>\n

4. Gibirri fi ashuurri ramadame tajaajila keenamu wajjin kan wal hin gitne ta’uu isaa,<\/span><\/p>\n

Kaayyoon dhumaa aangoowwan mootummaaf kennamee fi akka raawwatu gibira fi ashuura ramaduu fi funaanuun barbaachiseef aangoo fi ittigaafatamummaa tajaajila kennuu akka bahuuf ta’uun dagatamuu hin qabu. Gibirrii fi ashuurri funaanamu tajaajila hawaasaaf, duraa duuban, hin oolu yookin kan wal hin gitu (unproportional) taanan kaayyoon gibirrii fi ashuurri ittiin ramadamuu fi funaanamu hin jiru.<\/span><\/p>\n

5. Mootummaan Federalaa gibira fi ashuura Mootummmaa Naannoo irratti gibiraa fi ashuura funaanuu isaan,<\/span><\/p>\n

Maddi rakkoo kanaa immoo wal saamicha (intra jurisdictional compitetion) . Tarreen fi maddi gibiraa fi ashuuraa Mootummaa Federaalaf Heeran kenname Mootummaa Naannoleen ramadama; funaanama taanan rakkoo tokko. Yookin, tarree fi maddi gibiraa fi ashuuraa Heeran Naannoleef kenname, Mootummaa Federaalan ramadama; guurama taanan rakkoo biraa ti. Hojmaatni akkanaa, rakkoo gibiraa fi ashuuraa kan uumu qofa osoo hin taane sirna Federaalizimii Heerri akeeku cabsa. Aangoo Mootummaa Federaalaa kan Naannoleen kabajuu qaban, akkasumas aangoo Naannolee Mootummaan Federaalaa kabajuu (full faith and credit) qabu diiga.<\/span><\/p>\n

Yaadawwan furmaataa:-<\/span><\/p>\n

1. Aangoon Mootummaa Federaalaaf kenname Naannoleen kabajamuu qaba. Akkasumas, aangoon Naannoleef kenname Mootummaa Federaalan kabajamuu qaba. Caaseffamni fi tarreen ramaddii fi funaansi gibiraa fi ashuura Mootummaa Federaala fi Naannoleef kophaatti, waliin fi osoo hin foo’amin Heeran tumame bu’uuruma kanaan hojii irra ooluu qaba.<\/span><\/p>\n

2. Mootummaan Federaalaa fi Naannolee gibiraa fi ashuura yammuu ramadan, gibiraa fi ashuura gaafatamu madda isaa wajjin kan wal qabate ta’uu mirkaneessuu qabu.<\/span><\/p>\n

3. Mootummaan Federaalaa fi Naannolee gibiraa fi ashuura yammuu ramadan, gibiraa fi ashuura ramadamuu fi funaanamu sirnaan qoratamee kan murtaa’e ta’uusaa mirkaneessuu qabu.<\/span><\/p>\n

4. Hariiroon gibira fi ashuura ramadamuu fi funaanamu, fi tajaajilli hawaasaf dhiyaatu wajjin kan wal gituu fi hordoffiin gibiraa fi ashuura funaanamee ifa ta’uusaa mirkaneessuu qabu.<\/span><\/p>\n

4. Hariiroon gibira fi ashuura ramadamuu fi funaanamu, fi tajaajilli hawaasaf dhiyaatu wajjin kan wal gituu fi hordoffiin gibiraa fi ashuura funaanamee ifa ta’uusaa mirkaneessuu qabu.<\/span><\/p>\n

*********<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

(Betru Dibaba) Rippabilikni Dimokiraatawa Fedaraalawa Itoophiyaa Mootummaa Federaalawaa fi Naannoleen kan caaseffame dha, Heera Federaalaa.<\/p>\n","protected":false},"author":12,"featured_media":23333,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[27,89,2,37,11],"tags":[],"class_list":["post-23328","post","type-post","status-publish","has-post-thumbnail","hentry","category-articles","category-business","category-ethiopia","category-featured","category-oromia"],"jetpack_featured_media_url":"https:\/\/hornaffairs.com\/om\/wp-content\/uploads\/sites\/12\/2017\/07\/Photo-Ethiopian-Birr-Birrii-Itiyoophiyaa.jpg","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p4sicJ-64g","_links":{"self":[{"href":"https:\/\/hornaffairs.com\/om\/wp-json\/wp\/v2\/posts\/23328","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hornaffairs.com\/om\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hornaffairs.com\/om\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hornaffairs.com\/om\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/hornaffairs.com\/om\/wp-json\/wp\/v2\/comments?post=23328"}],"version-history":[{"count":5,"href":"https:\/\/hornaffairs.com\/om\/wp-json\/wp\/v2\/posts\/23328\/revisions"}],"predecessor-version":[{"id":23335,"href":"https:\/\/hornaffairs.com\/om\/wp-json\/wp\/v2\/posts\/23328\/revisions\/23335"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hornaffairs.com\/om\/wp-json\/wp\/v2\/media\/23333"}],"wp:attachment":[{"href":"https:\/\/hornaffairs.com\/om\/wp-json\/wp\/v2\/media?parent=23328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hornaffairs.com\/om\/wp-json\/wp\/v2\/categories?post=23328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hornaffairs.com\/om\/wp-json\/wp\/v2\/tags?post=23328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}