savings mobilization at the local level 4_session 3_user charges.pdf3 taxes vs. user charges •user...
TRANSCRIPT
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User Charges
Jay K. Rosengard
Kennedy School of Government
Harvard University
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အသပခေၾကမာ
Jay K. Rosengard
Kennedy School of Government
Harvard University
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Taxes vs. User Charges
• User Charges (User Fees): Prices charged by government for the provision of specific goods or services
• Utilized for private or quasi-private goods and services (excludable), thus directly linked to specific goods/services
• Purpose is to pay all or part of the costs of providing goods and services
• Taxes are compulsory; user charges are voluntary
• Taxes contribute to general revenue; user charges help with cost recovery objective
• Taxes based on ability to pay; user charges based on benefits received (“user pays principle”; “benefits tax”)
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အချနးမာ Vs အသပခေၾကမာ • အသပခေၾက (user charges/user fees) - သတးမြတးထာေသာ ကနးစညးမာႏြငး႔ ဝနးေဆာငးမႈမာက
ပပေပခငးအတျကး အစရက ေကာကးခေသာ အခေၾကေငျမာဖစး
• ပဂၢလကတစးဥတစးေယာကးနြငး သကးဆငးေသာ ၊ တစးစတးတစးေဒသသာသကးဆငးေသာ (မယလြငးလညးဖစးေသာ) ကနးစညးႏြငး ဝနးေဆာငးမႈမာအေပၚ ေကာကးခခငးဖစးသညးအတျကး သတးမြတးထာေသာ ကနးစညးမာႏြငး ဝနးေဆာငးမႈမာအေပၚတျငးသာ ေကာကးခ
• (အစရက) ပပေပသညး ပညးသ႕ေရရာ ကနးစညးမာႏြငး႔ ဝနးေဆာငးမႈမာက အပညး႔အဝဖစးေစ၊ တစးစတးတစးပငးဖစးေစ အခေၾကေငျအဖစး ေကာကးခခငးဖစး
• အချနးမာမြာ မေပမေနရဖစးသညး သေဘာသဘာရြပ အသပခေၾကမြာ မမသေဘာအေလာကး သစျမြသာ ေပေဆာငးရခငးဖစး (Compulsory Vs Voluntary)
• အချနးမာသညး အေထျေထျရေငျဖစးေသားလညး အသပခေၾကရေငျမြာ (ေပလကးရ သညး ကနးစညးႏြငး ဝနးေဆာငးမႈမာ၏ ) စရတးက ပနးလညးရရနး ေကာကးခရခငးဖစး
• အချနးမာမြာ ေပေဆာငးႏငးမႈအေပၚ အေခတညးသညး။ အသပခေၾကမြာ (အသပလကးသညး ကနးစညးႏြငး ဝနးေဆာငးမႈမာမြ အကအမတးရရြမႈ အေပၚအေခတညးသညး။ (တနညး အကအမတး အချနးဟလညး ေခၚသညး။) user pays principle, benefits tax
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Objectives Of User Charges
• Generate revenue: Full or partial cost recovery
• Encourage economic efficiency in the allocation of resources:Limit demand based on willingness to pay
• Promote social equity: Beneficiary (user) pays principle
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အသပခေၾက ေကာကးခရခငး၏ ရညးရျယးခကးမာ
• ရေငျ ဖစးေပၚေစမႈ - အပညး႔အဝ (သ႔) တစးစတးတစးပငး စရတးပနးလညးသကးသာေစမႈ
• ထေရာကးေသာ အရငးအမစးမာချေဝမႈတျငး ေရရြညး စပျာေရ စျမးေဆာငးရညးက ေထာကးပေပသညး -
– ေပေဆာငးခငးစတးအေပၚ မတညးသညးအတျကး ဝယးလအာမြာ အကနး႔အသတးဖငး ရြသညး
• လမႈပတးဝနးကငး သာတညမြမႈက ပမ မငး႔တငးႏငးသညး - အကခစာချငး႔ရြသမြ အခေၾကေငျေပေဆာငးရေသာ အေခခသေဘာတရာ
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Types Of User Charges
• Direct Charges:
Use of facilities or consumption of
goods and services
• License Taxes/Fees:
Right to undertake an activity
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အသပခေၾက အမအစာမာ
• တကးရကးေပေဆာငးရေသာ အဖအခမာ- (Direct Charges)
ကနးစညးမာႏြငး႔ ဝနးေဆာငးမႈမာ စာသခငး၊ အစအစဥးမာ (facilities) မာက အသပသညးအတျကး ေပရခငးဖစး
• လငးစငးချနးမာ/အခေၾကမာ (License Taxes/Fees)
(စပျာေရအရ/အခာအေၾကာငးရငးအရ) လပးငနးေဆာငးတာ တစးရပးက ေဆာငးရျကးရနး အချငး (right) ရခငးအတျကး
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Quasi Taxes
• Concept – Like a tax because a mandatory payment
– Like a user charge because linked to a specific benefit
– Sometimes considered an “earmarked tax”
– Purpose to pay for specific services/infrastructure improvements
• Examples – Special Fees: additional international air ticket charges (customs user fee,
immigration user fee, APHIS user fee, Sept. 11th security fee, tourism tax, departure
tax, airport service charge, etc.)
– Special Assessment: property tax surcharge based on property frontage to finance
improvement of sidewalks and drainage; business improvement district
– Tax Increment Financing (Value Capture): use future property tax increases from
higher property values to debt finance current neighborhood improvements such as
stadiums, shopping plazas
– Crowd Funding: parks, pools, playgrounds (“Citizinvestor”)
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တစးစတးတစးပငး အချနးမာ (Quasi Taxes)
• သေဘာတရာ – အချနးက႔သ႔ပငး မေပမေနရ – အကအမတး တစးစတစးရာႏြငး႔ ခတးဆကးေနရာ သစျသမြ ေပေဆာငးရေသာ အခမဖစး – တစးခါတစးရတျငး အကေမြား၍ ေပသညးအချနး (earmarked tax) ဟ စဥးစာ – သတးမြတးထာေသာ ဝနးေဆာငးမႈမာ/အေခခအေဆာကးအအမာ စရတးေၾကရနးႏြငး တတကးေကာငးမျနးလာရနး ေပရခငး ဥပမာအာဖငး – အထအခေၾကမာ - ႏငးငတကာေလယာဥးလကးမြတးမာတျငး ထပးထညး၍ေပရသညး အဖအခမာ (အေကာကးချနးႏြငး
လဝငးမႈၾကၾကပးေရခ၊ ေလဆပးဝနးေဆာငးမႈမာ၊ တရစၦာနး သယးယပ႔ေဆာငးခငး ဆငးရာ အခေၾကမာ၊ လခေရအခမာ၊ ခရသျာချနး၊ ထျကးချာချနး၊ ေလဆပးဝနးေဆာငးချနး စသညး)
– ဖညးစျကးေပေဆာငးရခငးမာ - လသျာလမးမာ၊ ေရေမာငးမာ အဆငးမြငးတငးခငးနြငး အထစပျာ ေရရပးကျကးမာ အဆငးမြငးတငးခငးတ႔အတျကး ပစၥညးချနးတျငး ထပးမဖညးစျကးပ ေကာကးခခငးမ
– Tax increment financing (value capture) – လကးရြတျငး ပတးဝနးကငးတတကးေကာငးမျနးလာ ေရ (အာကစာရမာ၊ ေစဝယးစငးတာမာ တညးေဆာကးခငး) ေၾကျမဖငး ဘ႑ာေငျဖညးဆညး ထာပ ေနာကးတျငး ၄ငးေနရာ၌ အမးခေမတနးဖတကးလာလြငး ပစၥညးချနး တမြငးေကာကးခႏငးခငး
– Crowd Funding - ပနးခမာ၊ ေရကကနးမာ၊ ကစာကျငးမာ (ရငးႏြမြပးႏြၾကသညးပညးသမာ - citizinvestor)
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Structure Of User Charges
• Access Charge: Cover long-term capital costs
• Use Fee: Cover short-run operating costs
• Congestion charge: Cover costs imposed by an
additional user on other users
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အသပခေၾက ပသ႑ာနး
• Access Charge : Cover long-term capital costs (ကာလရြညး ရငးနြမြပးႏြထာရသညးစရတးမာအတျကး ေကာကးခခငး)
• Use Fee Cover short-run operating costs (ေရတ လပးငနးလညးပတးေဆာငးရျကးရသညးစရတးမာအတျကး ေကာကးခခငး)
• Congestion charge Cover costs imposed by an additional user on other users (သစျသတစးေယာကး ထပးတလာခငးေၾကာငး အခာအသပသမာ အေပၚ သကးေရာကးသညးကနးကစရတးမာ)
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Utility Subsidies
• Promoted as a means to make utility service affordable for low-income
households and a tool for income redistribution
• Based on the premise that utility subsidies are well-targeted at the poor, so
low-income households therefore benefit disproportionately from the
subsidies
• Most common form of subsidy, quantity based, is highly regressive because
of coverage and metering constraints
• Geographically targeted or means-tested subsidies do somewhat better, but
exclude many low-income households
• Connection subsidies are the most attractive alternative if utilities have the
means and incentives to extend network access and low-income households
choose to connect
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ပပေပရသညး ဝနးေဆာငးမႈမာ (Utility Subsidies) • ဝငးေငျနမး႔ အမးေထာငးစမာ တတးနငးေလာကးမညး ဝနးေဆာငးမႈမာ ပပေပနငးေရ ႏြငး႔ ဝငးေငျ ပနးလညး ချေဝဖနး႔ဖႏငးေရ
နညးလမးဖစး
• အဆမာက အေခခဆရလြငး အစရမာက ဝနးေဆာငးမႈမာ ေထာကးပေပခငး (utility subsidies) သညး ႏျမးပါသမာက ေကာငးစျာပစးမြတးထာသညး။ သေသားလညး ဝငးေငျနမး႔ အမးေထာငးစမာသညး ပပေပထာသညး ဝနးေဆာငးမႈမာမြ အကရလဒးက အခညစျာ ရရြမႈအာနညး
• အမာဆေတျ႕ရသညးမြာ အေရအတျကးကအေခပသညး ေထာကးပမႈပစ ဖစးပ လႊမးၿခ ႏငးမႈႏြငး တငးတာႏငးမႈအကနး႔အသတးမာေၾကာငး ခ႔တသမာက ထကးသငးသေလာကး အကပရနးခကးေစ (highly regressive ဖစးေစ)
• ပထဝအေနအထာအရ ပစးမြတးထာခငး သ႔မဟတး ႏျမးပါသမာက ပမ target ထာ ေသာ Mean-tested subsidies သညး တစးစတစးရာ ပမေကာငးမျနး
သ႔ေသားလညး ဝငးေငျနမး႔ အမးေထာငးစအမာအပာက ဖယးခနးထာဆဖစး
• ပပေပရေသာဝနးေဆာငးမြႈသညး ႏျမးပါသမာက target ထာေသာ mean-test subsidies မလညးဖစး၊ ဝငးေငျနညးအမးေထာငးစမာ လကးလြမးမေစမညး ဝနးေဆာငးမႈ မာ၏ကျနးယကးက ခနးဆကးရနး မကးလမာလညးရြမညးဆပါက ခတးဆကးပပေပ ရေသာ ဝနးေဆာငးမႈမာ (Connection subsidies) မြာ ဆျေဆာငးႏငးမႈအရြဆ ေရျခယးစရာဖစး
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Policy Challenges for User Charges (1)
• In principle, user charges for services are excellent sources of
revenue, especially local revenue
– They are economically efficient
– They can also be fair and equitable
• But in practice, they are not used as extensively as they should be
and are seldom well-designed
• Too often, user charges are
– Inefficient
– Inequitable
– Costly to administer
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အသပခေၾကဆငးရာ မဝါဒစနးေခၚမႈမာ (၁)
• အေခခသေဘာတရာအာဖငး႔ အသပခေၾကမြာ အလျနးေကာငးေသာ ရေငျရငးမစး ဖစးသညး၊ အထသဖငး႔ ေဒသႏရအဆငးတျငး အေရပါသညး ရေငျရငးမစးဖစး
– အဆပါ စပျာေရရႈေထာငးအရ ထေရာကးေကာငးမျနး
– မြတမႈလညးရြ သာတညမြမႈလညးရြ
• ဒါေပမယး႔ လကးေတျ႔တျငး ကယးကယးပနး႔ပနး႔ အသပခငးလညး မရြသလ ေကာငးစျာ ဒဇငးပေဖားထာခငးသညးမြာလညး ရြာပါ
• မၾကာခဏဆသလ အသပခေၾကမာသညး
- စပျာေရအရ ထေရာကးေကာငးမျနးခငးမရြ
- မြတမႈမရြ၊
- ႀကၾကပးေကာကးခရာတျငး ကနးကစရတးႀကမာ
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Policy Challenges for User Charges (2)
• These problems arise largely because most user charges are imposed simply
for revenue purposes with no real attention to their design
• Moreover, even well-designed charges are seldom politically popular,
especially if they are imposed for a service that has previously been under-
priced
• How to Do It – in principle:
– Impose charges only where it pays to do so – especially public utilities
such as water and electricity
– Design such charges efficiently
– Ensure public acceptance of charges e.g. through attention to
distributional aspects
– Avoid “nuisance” charges
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အသပခေၾကဆငးရာ မဝါဒစနးေခၚမႈမာ (၂)
• အသပခေၾကမာက ရေငျရရြေရရညးရျယးခကးမာအတျကးသာေကာကးခၿပ ဒဇငးက ေသခာအာရမစကးသညးအတျကးေၾကာငး အဆပါပနာမာ အဓကဖစးေပၚ
• ထ႔အပငး ေကာငးမျနးေသာ အသပခေၾကေကာကးခမႈပစဒဇငးရြလြငးေတာငး ႏငးငေရအရ လႀကကးမာခသညး။ အထသဖငး႔ ယခငးက ရြသငးသညးထကးနမး႔၍ ေစႏႈနးသတးမြတး ေကာကးခထာေသာ ဝနးေဆာငးမႈတစးရပးအတျကး ထကးသငးသညးေစႏႈနးပငးဆငးသတး မြတးသညး အခါမတျငးဖစး
• ဘယးလလပးမလ? အေခခသေဘာတရာအရ -
– ဝနးေဆာငးမႈရယခငးအတျကး အဖအခေပႏငးတ႔ေနရာေတျမြာဘ အသပခေၾက သတးမြတးေကာကးခတာမ - အထသဖငး ေရေပေဝခငးႏြငး႔ လြပးစစးဖနး႔ဖခငး
– ထေရာကးသညး အသပခေၾက ဒဇငး
– အဖအခေကာကးခတာက ပညးသေတျက လကးခလာေအာငး အေသအခာ ပလပး ခငး - ဥပမာ - ချေဝဖနး႔ဖမႈရႈ႔ေထာငးကအေလေပ၍ နာလညးလကးခလာေစခငး
– ပညးသမာ စတးရႈပးေစႏငးေသာ အဖအခမာက ေရြာငးၾကဥးခငး
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Policy Challenges for User Charges (3)
• Introducing/increasing user charges is tricky in practice
• You have to – Know the product
– Know the data
– Adjust data as necessary
– Set the prices
– Justify any subsidy clearly
– Think through how to implement it
– And, importantly, sell the scheme to both clients and suppliers
• Of course can say much the same about any change in revenue policy, but budgetary impacts usually larger so more likely to pay attention to (most of) these points
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အသပခေၾကဆငးရာ မဝါဒစနးေခၚမႈမာ (၃) • အသပခေၾကသစး စတငးေကာကးခခငး (သ႕) ႏႈနးတမငး႔ခငးမာသညး လကးေတျ႔ အာဖငး႔ သတထာရမညး႔
ကစၥမာဖစးသညး။
• ထအတျကး – ပပေပထာရတ ဝနးေဆာငးမႈအေၾကာငးက သရမယး – အခကးအလကးက သရမယး
– အခကးအလကးေတျက လအပးသလညြႏႈငးရမယး – ေစႏႈနးမာက သတးမြတးရမယး – ေထာကးပေပထာရတ ဝနးေဆာငးမႈေတျက ရြငးရြငးလငးလငး ရြေစရမယး – ဘယးလ အေကာငးအထညးေဖားမလ ဆတာ စဥးစာရမယး
– ပေတာ႔ အေရၾကတာက၊ ဝနးေဆာငးမႈအစအစဥးေတျက ဝယးသေတျဘကးက ေရာ၊ ေရာငးသေတျကပါ နာလညးသေဘာေပါကးေစရမယး
• ရေငျ ေပၚလစအေပာငးအလေတျဟာ အတတေတျခညးဘလ႔ ေပာႏငးတာေပါ႔။ ဒါေပမယး႔ ဘတးဂတးအေပၚသကးေရာကးမႈကေတာ႔ အမတမးၾကမာတ႔အတျကး အဆပါ အခကး(အာလနပါ) ေတျက အာရစကးရမယး။ 24
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Alternative Taxes on Businesses
• Gross receipts tax: tax on total revenue
• Value Added Tax (VAT): difference between sales and cost of goods and services
– Gross income VAT
– Net Income VAT
– Consumption VAT
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• Gross receipts tax: စစေပါငးရေငျအေပၚ အချနးေကာကးခငး
• Value Added Tax (VAT): ထပးဆငးတတနးဖချနး (ကနးစညးႏြငး ဝနးေဆာငးမႈမာစရတးႏြငး ေရာငးခသ ညးေစႏႈနးအၾကာ ခာနာခကး)
– စစေပါငးဝငးေငျအေပၚ VAT
– အသာတငးဝငးေငျအေပၚ VAT
– စာသမႈအေပၚ VAT
စပျာေရလပးငနးမာအေပၚ အခာေရျခယးစရာအချနးမာ
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Alternative Business Tax Bases Type Subtraction Base Additive Base Tax Base
Gross Y (Receipts) Revenue Purchases + Wages +
Depr. + i + Rent + π
a * GDP, a
> 1
Value Added, Gross Y Revenue – Purchases of
Materials
Wages + Depr. + i +
Rent + π
GDP
Value Added, Net Y Revenue – Purchases of
Materials – Depr.
Wages + i + Rent + π National
Income
Value Added,
Consumption
Revenue – Purchases of
Materials – Capital
Purchases
Wages + i + Rent + π +
Net Investment
Consumption
Net Y (Profits) Revenue – Purchases of
Materials – Wages – i –
Rent – Depr.
π π or ROI
Source: Adapted from Ronald Fisher, State and Local Public Finance, 3rd ed., Table 17-2.
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Type Subtraction Base Additive Base Tax Base
Gross Y (Receipts) Revenue Purchases + Wages +
Depr. + i + Rent + π
a * GDP,
a > 1
Value Added, Gross Y Revenue – Purchases of
Materials
Wages + Depr. + i +
Rent + π
GDP
Value Added,
Net Y
Revenue – Purchases of
Materials – Depr.
Wages + i + Rent + π National
Income
Value Added,
Consumption
Revenue – Purchases of
Materials – Capital
Purchases
Wages + i + Rent + π +
Net Investment
Consumption
Net Y (Profits) Revenue – Purchases of
Materials – Wages – i –
Rent – Depr.
π π or ROI
Source: Adapted from Ronald Fisher, State and Local Public Finance, 3rd ed., Table 17-2.
စပျာေရလပးငနးမာအေပၚ အခာေရျခယးစရာ အချနးမာ
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Tax Bases and Production Stages Farmer Miller Baker Oven Steel Total
Sales $100 $500 $2,000 $500 $200 $3,300
Materials 0 100 500 200 0 800
Capital Goods 0 0 500 0 0 500
Gross Receipts Tax @ 10%
10 50 200 50 20 330
VA, Gross Y 100 400 1,500 300 200 2,500
Gross Y VAT @ 10% 10 40 150 30 20 250
Depreciation 0 0 100 0 0 100
VA, Net Y 100 400 1,400 300 200 2,400
Net Y VAT @ 10% 10 40 140 30 20 240
VA, Consumption 100 400 1,000 300 200 2,000
Cons. VAT @ 10% 10 40 100 30 20 200
Profit 8 40 160 40 16 264
Profit Tax @ 10% 0.8 4 16 4 1.6 26.4 Source: Adapted from Ronald Fisher, State and Local Public Finance, 3rd ed., Table 17-3.
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အချနးအေခမာ နြငး ထတးလပးမႈအဆငးမာ Farmer Miller Baker Oven Steel Total
Sales $100 $500 $2,000 $500 $200 $3,300
Materials 0 100 500 200 0 800
Capital Goods 0 0 500 0 0 500
Gross Receipts Tax @ 10%
10 50 200 50 20 330
VA, Gross Y 100 400 1,500 300 200 2,500
Gross Y VAT @ 10% 10 40 150 30 20 250
Depreciation 0 0 100 0 0 100
VA, Net Y 100 400 1,400 300 200 2,400
Net Y VAT @ 10% 10 40 140 30 20 240
VA, Consumption 100 400 1,000 300 200 2,000
Cons. VAT @ 10% 10 40 100 30 20 200
Profit 8 40 160 40 16 264
Profit Tax @ 10% 0.8 4 16 4 1.6 26.4 Source: Adapted from Ronald Fisher, State and Local Public Finance, 3rd ed., Table 17-3.