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[Birtist \u00e1 Fr\u00e9ttabla\u00f0inu og \u00e1 visir.is 11. jan\u00faar 2018; sj\u00e1\u00a0http:\/\/www.visir.is\/g\/2018180119868\/veidigjald-er-ekki-skattur-heldur-afnotagjald-]<\/em><\/p>\n Skattar eru lag\u00f0ir \u00e1 \u201eeftir efnum og \u00e1st\u00e6\u00f0um\u201c eins sagt var \u00ed g\u00f6mlum l\u00f6gum um \u00e1lagningu \u00fatsvars. [i] \u00deeir sem betur eru settir grei\u00f0a hlutfallslega meira en hinir. \u00deetta er gert af f\u00e9lagslegum \u00e1st\u00e6\u00f0um, til tekjuj\u00f6fnunar. En \u00feetta \u00e1 a\u00f0eins vi\u00f0 um skatta \u00e1 tekjur einstaklinga. Fyrirt\u00e6ki grei\u00f0a aftur \u00e1 m\u00f3ti \u00f6ll sama hlutfall af hreinum tekjum s\u00ednum, \u00f3h\u00e1\u00f0 efnahag a\u00f0 \u00f6\u00f0ru leyti. \u00dea\u00f0 er hvorki skynsamlegt n\u00e9 framkv\u00e6manlegt a\u00f0 vera \u00fear me\u00f0 einhverjar tekjuj\u00f6fnunark\u00fanstir.<\/p>\n \u00cd stefnuyfirl\u00fdsingu n\u00fdrrar r\u00edkisstj\u00f3rnar segir: \u201eVi\u00f0 endursko\u00f0un laga um vei\u00f0igj\u00f6ld \u00fearf a\u00f0 hafa \u00fea\u00f0 meginmarkmi\u00f0 a\u00f0 tryggja \u00fej\u00f3\u00f0inni r\u00e9ttl\u00e1tan hlut af ar\u00f0semi au\u00f0lindarinnar og a\u00f0 \u00feau taki tillit til afkomu.\u201c [ii] \u00cd t\u00falkun r\u00e1\u00f0herra og stj\u00f3rnar\u00feingmanna undanfari\u00f0 \u00e1 \u00feessu \u00e1kv\u00e6\u00f0i hefur \u00feetta veri\u00f0 lagt \u00fat sem l\u00e6kkun vei\u00f0igjalda me\u00f0 tilliti til \u201eafkomu\u201c; jafnvel afkomu hverrar \u00fatger\u00f0ar e\u00f0a a.m.k. \u00fatger\u00f0arh\u00f3pa.<\/p>\n Varhugaver\u00f0 braut<\/strong><\/p>\n H\u00e9r er fari\u00f0 \u00fat \u00e1 varhugaver\u00f0a braut af m\u00f6rgum \u00e1st\u00e6\u00f0um. Sl\u00edk afkomutenging ver\u00f0ur \u00e1vallt umdeilanleg, upphaf \u00e1greinings sem mun grafa undan vei\u00f0igjaldskerfinu \u00ed s\u00edfellu \u00fear til f\u00e1tt ver\u00f0ur eftir. Brug\u00f0ist ver\u00f0ur vi\u00f0 kveinst\u00f6fum me\u00f0 \u00fev\u00ed a\u00f0 sl\u00e1 af gjaldinu, fyrst hj\u00e1 J\u00f3ni en svo l\u00edka fyrir s\u00e9ra J\u00f3n. Lei\u00f0ir til a\u00f0 koma \u00fatger\u00f0um undir l\u00e6gri gj\u00f6ldin munu blasa vi\u00f0, svo sem uppskipting fyrirt\u00e6kja \u00ed misar\u00f0b\u00e6rar einingar. \u00datger\u00f0ir munu f\u00e1 \u201eframs\u00f3knarlag\u201c svo v\u00edsa\u00f0 s\u00e9 til fyrirb\u00e6ris fyrr \u00e1 \u00e1rum \u00feegar saga\u00f0 var framan af stefni fiskiskipa til a\u00f0 koma \u00feeim \u00ed hentugra h\u00f3lf r\u00e9ttinda. Hva\u00f0 gerist vi\u00f0 leiguframsal kv\u00f3ta fr\u00e1 \u00fatger\u00f0 me\u00f0 l\u00e6gra vei\u00f0igjald til annarrar \u00ed h\u00e6rri gjaldflokki?<\/p>\n Kjarni m\u00e1lsins er s\u00e1 a\u00f0 vei\u00f0igjald er ekki og \u00e1 ekki a\u00f0 vera skattur, allra s\u00edst sl\u00edkur sem lag\u00f0ur er \u00e1 samkv\u00e6mt efnum og \u00e1st\u00e6\u00f0um. Vei\u00f0igjald er enginn tekjuskattsauki. \u00dea\u00f0 er grei\u00f0sla fyrir a\u00f0gang a\u00f0 hr\u00e1efni, fyrir heimild til a\u00f0 n\u00fdta takmarka\u00f0a sameignarau\u00f0lind, ekkert anna\u00f0. Dytti einhverjum \u00ed hug a\u00f0 r\u00edki\u00f0 ni\u00f0urgreiddi \u00f6nnur mikilv\u00e6g a\u00f0f\u00f6ng vi\u00f0 fiskvei\u00f0ar, eins og ol\u00edu, og \u00fea\u00f0 eftir afkomu hverrar \u00fatger\u00f0ar? Vart n\u00fa, enda v\u00e6ri \u00fea\u00f0 afturhvarf til \u00feess mi\u00f0st\u00fdringarkerfis sem \u00fej\u00f3\u00f0in bj\u00f3 vi\u00f0 \u00e1 \u00e1rum \u00e1\u00f0ur. Vei\u00f0igjald sem er skilgreint sem s\u00edbreytilegur skattur ver\u00f0ur aldrei til fri\u00f0s hvorki innan \u00fatvegarins n\u00e9 heldur hj\u00e1 almenningi sem grunar a\u00f0 \u00fej\u00f3\u00f0in s\u00e9 hlunnfarin, hlustandi \u00e1 fr\u00e9ttir um drj\u00fagar ar\u00f0grei\u00f0slur til eigenda \u00fatger\u00f0anna.<\/p>\n E\u00f0lilegir vi\u00f0skiptah\u00e6ttir<\/strong><\/p>\n Innan \u00feess \u00fej\u00f3\u00f0skipulags sem vi\u00f0 b\u00faum vi\u00f0 er e\u00f0lilegast a\u00f0 \u00fatger\u00f0in \u00e1kvar\u00f0i vei\u00f0igjaldi\u00f0 sj\u00e1lf me\u00f0 \u00fev\u00ed a\u00f0 kaupa e\u00f0a leigja aflaheimildirnar af eigandanum, \u00fej\u00f3\u00f0inni, \u00e1 frj\u00e1lsum samkeppnismarka\u00f0i. \u00de\u00e1 a\u00f0lagast gjaldi\u00f0 sj\u00e1lfkrafa \u00fev\u00ed hvernig \u00e1rar \u00ed sj\u00e1var\u00fatvegi hverju sinni og tekur \u00feannig mi\u00f0 af \u201eefnum og \u00e1st\u00e6\u00f0um\u201c \u00fatvegarins \u00ed heild, en \u00e1n p\u00f3lit\u00edskra inngripa. Breytingu \u00ed \u00feessa veru m\u00e1 koma \u00e1 \u00ed \u00e1f\u00f6ngum me\u00f0 fyrningarlei\u00f0inni svok\u00f6llu\u00f0u. [iii] En er ekki h\u00e6tta \u00e1 a\u00f0 hinir st\u00f3ru og sterku hrifsi til s\u00edn allar aflaheimildir s\u00e9u \u00fe\u00e6r seldar \u00e1 almennum marka\u00f0i? Vi\u00f0 \u00fev\u00ed er h\u00e6gt a\u00f0 setja \u00fdmsar skor\u00f0ur og beita m\u00f3tv\u00e6gisa\u00f0ger\u00f0um. \u00deannig m\u00e6tti t.d. l\u00e1ta tekjur af s\u00f6lu aflaheimilda renna a\u00f0 drj\u00fagum hluta til \u00feeirra bygg\u00f0a sem eiga mest undir fiskafla svo og til uppbyggingar innvi\u00f0a \u00ed dreif\u00f0um bygg\u00f0um landsins.<\/p>\n Vinstri-h\u00e6gri<\/strong><\/p>\n Hvers vegna sk\u00fdtur sl\u00edk hugmynd um r\u00edkisst\u00fdr\u00f0 og afkomutengd vei\u00f0igj\u00f6ld upp kollinum n\u00fa hj\u00e1 vinstri-h\u00e6gri stj\u00f3rn? \u00dea\u00f0 er ein af fur\u00f0um \u00edslenskra stj\u00f3rnm\u00e1la a\u00f0 marka\u00f0slei\u00f0ir eiga nokku\u00f0 jafnt undir h\u00f6gg a\u00f0 s\u00e6kja hj\u00e1 \u00feeim sem eru lengst til h\u00e6gri svo og \u00feeim sem eru \u00e1 hinum kantinum. L\u00e1tinn stj\u00f3rnm\u00e1laforingi sk\u00fdr\u00f0i \u00feetta \u00feannig a\u00f0 vinstri-h\u00e6gri \u00e1sinn v\u00e6ri \u00ed raun skeifulaga; stutt v\u00e6ri \u00e1 milli endanna. Erum vi\u00f0 a\u00f0 upplifa \u00fea\u00f0 n\u00fa?<\/p>\n \u00cd lokin m\u00e1 minna \u00e1 a\u00f0 83% \u00feeirra sem afst\u00f6\u00f0u t\u00f3ku voru fylgjandi \u00fev\u00ed a\u00f0 n\u00e1tt\u00faruau\u00f0lindir yr\u00f0u l\u00fdstar \u00fej\u00f3\u00f0areign \u00ed stj\u00f3rnarskr\u00e1. Stj\u00f3rnlaga\u00adr\u00e1\u00f0 ger\u00f0i til till\u00f6gu \u00ed \u00feeim efnum sem \u00f6\u00f0rum. Enn situr \u00fe\u00f3 vi\u00f0 sama.<\/p>\n _________________________________________________________<\/p>\n [i] \u00cd 4. gr. laga nr. 66 1945 hefst \u00e1 \u00feessari setningu: \u201e\u00datsvar skal leggja \u00e1 eftir efnum og \u00e1st\u00e6\u00f0um.\u201c<\/p>\n [ii] Sj\u00e1\u00a0https:\/\/www.stjornarradid.is\/rikisstjorn\/stefnuyfirlysing\/<\/a><\/p>\n