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Darbaspēka nodokļu slogs veicina ēnu ekonomiku

Arnis Kluinis

Papildu 450 miljonu eiro izžmiegšana no Latvijā strādājošiem cilvēkiem nodrošinājusi valsts kopējo ieņēmumu pieaugumu par 400 miljoniem eiro.

Valsts ieņēmumu dienesta (VID) pārskats par nodokļu un citu valsts vietējo ienākumu iekasēšanas rezultātiem 2019. gada 11 mēnešos. visā krāšņumā parāda iepriekšējās valdības paveikto nodokļu reformu. Tā jau pirms gada izgāza Ministru prezidentu Māri Kučinski un finanšu ministri Danu Reiznieci-Ozolu deleģējušās Zaļo un zemnieku savienības rezultātus 13. Saeimas vēlēšanās un pavēra ceļu uz satricinājumiem, kādus valsts piedzīvo tagadējās valdības laikā.

Reformas būtība ir nodokļu sloga atlaišana kapitālam un palielināšana darbaspēkam, cik nu tas vispār bija iespējams.

Iepriekš taču par to runāja gadu desmitiem, ka nodokļu slogs darbaspēkam esot par lielu, bet izrādījās, ka to iespējams padarīt vēl lielāku.

Šogad pilnā mērā izpaužas tas, ka Latvijā atcelts uzņēmumu ienākuma nodoklis (UIN), kas bez nodokļu reformas būtu devis valstij apmēram pusmiljardu eiro. Protams, šāda nodokļa pastāvēšanu iepriekš noteica vietējās un starptautiskās tradīcijas, nevis dabas likumi, tāpēc tie Latvijā netiek pārkāpti. Valsts aparāta uzturēšanai nepieciešamos ieņēmumus VID šogad valdībai nodrošinās, aizvietojot atcelta nodokļa ieņēmumus ar citu nodokļu ieņēmumiem.

Oficiālajā terminoloģijā UIN nav atcelts, bet samazināts līdz nullei par to peļņas daļu, kādu uzņēmumi iegulda, taču nekādu kritēriju ieguldījumiem nav. Ieguldījums uzņēmuma īpašnieka kabatā arī ir no nodokļiem brīvs ieguldījums. Rezultātā VID no UIN iekasēšanas plānā ierakstītajiem 183 miljoniem eirosavācis 39,9 miljonus. Visticamāk, ka 39,9=0 no valsts viedokļa, jo notikusi tikai valsts naudas pārlikšana no vienas kabatas otrā. Proti, šos miljonus samaksājuši valsts un pašvaldību uzņēmumi, kuriem nav jēgas nemaksāt UIN, jo naudas pārpalikumu tiem valsts tik un tā atņemtu kā dividendes.

Nodokļu pārsaukšana valstī esošo naudas daudzumu nepalielina, bet novirza pa citiem maršrutiem. Valsts citos veidos savāc arī daļu no tās naudas, ko uzņēmumi būtu tik un tā samaksājuši no saviem ienākumiem (peļņas), ja tāds nodoklis vēl reāli pastāvētu. Ja šāda nodokļa vairs nav, tad uzņēmumi daļu naudas izlieto savu darbinieku atalgojuma palielināšanai, kas bija nodokļu reformas legālais mērķis. Tomēr reformas pasūtītāji un izpildītāji bija aizmirsuši (savas alkatības dēļ izlikās aizmirsuši), ka cilvēkiem vieglāk vispār neko nesaņemt, nevis atdot to, kas jau saņemts.

Mazākais, ka bez valsts uzspiestās masveida atrakcijas ar ieņēmumu deklarāciju aizpildīšanu cilvēki darbaspēka nodokļu slogu nepārzinātu un tāpēc justos apmierinātāki ar saviem ienākumiem. Daudz svarīgāk, ka strādājošie par algas pielikumu 10 eiro mēnesī var priecāties tikai tik ilgi, kamēr nākas par viena zoba izraušanu – izraušanu, nevis salabošanu – vismaz Rīgā un Pierīgā samaksāt 100 eiro (ar precizējumiem, ka tikai 99 eiro kopā un ka pati raušana maksājot gandrīz neko, bet rentgenuzņēmums taču vajadzīgs bijis, ka pretsāpju līdzekļi jāapmaksā atsevišķi utt.).

Nodokļu reforma veicina aizvien lielākas disproporcijas cilvēku ienākumos, kas īstermiņā vienmēr ir slikti, pat ja ilgtermiņā tā vajag. Proti, vajag palīdzēt iznīkt nīkuļojošiem uzņēmumiem, kas dzīvojuši bez peļņas un tāpēc nevar iesaistīties algu celšanas sacensībās ar pelnošiem uzņēmumiem, kuri tagad drīkst peļņu neatdot valstij, bet daļēji iztērēt atlīdzībās, ar kādām darbinieki spēj apmaksāt zobu labošanu tagadējā cenu līmenī. Skan loģiski, bet reāli Latvijā vislabāk pelna tie uzņēmumi, kas vai nu dzīvo uz valsts pasūtījumiem, dotācijām u.tml., vai galveno peļņas daļu iegūst ar obligāto iepirkuma komponenti (OIK), vai ar pievienotās vērtības nodokļa atmaksu izkrāpšanu. Tikpat labi klājas dabiskajiem monopoliem, sākot no elektrības vadu turētājiem un beidzot ar zobārstiem un dažiem citiem ārstiem. Valsts lielāko daļu no savu ieņēmumu pieauguma novirza ierēdņu algu celšanai, jo ierēdņiem, lai viņi nebojātu valsts tēlu, noteikti vajag labus zobus vai protēzes. Šeit uzskaitītajos privātuzņēmumos un budžeta iestādēs strādājošie, kuri spējīgi bez problēmām apmaksāt, piemēram, zobārstu pakalpojumus sev un ģimenes locekļiem, pa visiem veido valsts iedzīvotāju mazākumu.

Mediķu protesti pie Saeimas parādīja, ka pat tikai visu mediķu vidū mazākums ir tādu, kuri spēj paši sev un saviem ģimenes locekļiem apmaksāt pilnvērtīgus medicīnas pakalpojumus.

Viņi labāk par citiem zina cenas, kādas jāmaksā, lai saņemtu šos pakalpojumus, nevis tiesības gaidīt uz tiem gadu vai gadus. Tomēr turpinājuma protestiem pēc mediķu prasību noraidīšanas nav. Viņi neuzdrošinājās tālāk zāģēt budžeta zaru, uz kura sēž arī paši. Valdības piespiešana pildīt likumu par mediķu algu celšanu pēc nomināla pazeminātu mediķu saņemto algu reālo vērtību attiecībā pret cenu pieaugumu medicīnā un kopumā valstī. Tiklīdz mediķu panākumi naudas prasīšanā aktivizētu arī citus interesentus prasīt un kaut ko dabūt, valstij nāktos vēlreiz palielināt nodokļu slogu, kas paaugstinātu visu preču un pakalpojumu cenas. Mediķu piemērs tagad darbojas pretējā virzienā, jo viņu aktivitāšu mazināšana līdz dažu arodbiedrības funkcionāru parastajai retorikai māca sabiedrību paļauties uz ēnu ekonomiku un visiem citiem nelegālajiem ienākumu gūšanas paņēmieniem.

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