Tungum\u00e1li\u00f0 er valdat\u00e6ki \u2013 eitt \u00f6flugasta valdat\u00e6ki sem f\u00f3lk \u00ed l\u00fd\u00f0r\u00e6\u00f0is\u00fej\u00f3\u00f0f\u00e9lagi getur beitt. Eins og \u00f6\u00f0rum valdat\u00e6kjum er h\u00e6gt a\u00f0 beita \u00fev\u00ed \u00e1 mismunandi h\u00e1tt, af mismikilli fimi, og n\u00e1 misg\u00f3\u00f0um \u00e1rangri. F\u00f3lk sem hefur atvinnu af beitingu tungum\u00e1lsins er \u00fearna \u00ed mun sterkari st\u00f6\u00f0u en almenningur. \u00c1 seinni \u00e1rum hafa r\u00e1\u00f0uneyti, stofnanir og fyrirt\u00e6ki r\u00e1\u00f0i\u00f0 til s\u00edn uppl\u00fdsingafulltr\u00faa sem hafa \u00fea\u00f0 hlutverk a\u00f0 beita tungum\u00e1linu til a\u00f0 koma sj\u00f3narmi\u00f0um \u00feessara a\u00f0ila \u00e1 framf\u00e6ri. \u00dea\u00f0 er ekkert athugavert vi\u00f0 \u00fea\u00f0, og \u00feetta f\u00f3lk er bara a\u00f0 vinna vinnuna s\u00edna og gera \u00fea\u00f0 sem \u00fea\u00f0 er gott \u00ed. En einmitt vegna \u00feess a\u00f0 \u00fea\u00f0 beitir t\u00e6kinu af f\u00e6rni og kunn\u00e1ttu \u00feurfum vi\u00f0 a\u00f0 vera \u00e1 var\u00f0bergi \u2013 g\u00e6ta \u00feess a\u00f0 ekki s\u00e9 veri\u00f0 a\u00f0 misbeita sameign okkar, tungum\u00e1linu, til a\u00f0 sl\u00e1 ryki \u00ed augun \u00e1 okkur \u00e1 einhvern h\u00e1tt.<\/p>\n
Undanfari\u00f0 hef \u00e9g nokkrum sinnum rekist \u00e1 or\u00f0i\u00f0 skattspor<\/em> \u00ed fj\u00f6lmi\u00f0lum \u2013 einnig \u00ed myndinni skattaspor<\/em>. \u00c9g vissi ekki hva\u00f0 \u00feetta merkti og \u00fea\u00f0 er ekki \u00ed neinum or\u00f0ab\u00f3kum. \u00deegar \u00e9g f\u00f3r a\u00f0 g\u00fagla komst \u00e9g a\u00f0 \u00fev\u00ed a\u00f0 or\u00f0i\u00f0 er ekki gamalt \u2013 \u00fea\u00f0 var kynnt til s\u00f6gunnar <\/a>\u00ed vi\u00f0skiptabla\u00f0i Morgunbla\u00f0sins<\/em> 2015. \u00dear kemur fram a\u00f0 skattspor <\/em>fyrirt\u00e6kis tekur til allra opinberra gjalda sem fyrirt\u00e6ki\u00f0 grei\u00f0ir, hverju nafni sem \u00feau nefnast, svo sem tekjuskatts, vir\u00f0isaukaskatts, tryggingagjalds o.fl., og einnig til grei\u00f0slna \u00ed l\u00edfeyrissj\u00f3\u00f0 af launum starfsmanna. En ekki n\u00f3g me\u00f0 \u00fea\u00f0 \u2013 skattspori\u00f0<\/em> tekur l\u00edka til \u00feeirra skatta sem fyrirt\u00e6ki\u00f0 dregur af launum starfsf\u00f3lks og skilar \u00ed r\u00edkissj\u00f3\u00f0, svo og til l\u00edfeyrisframlags starfsf\u00f3lksins. Fyrirt\u00e6ki\u00f0 er \u00fev\u00ed a\u00f0 talsver\u00f0u leyti innheimtua\u00f0ili, ekki grei\u00f0andi.<\/p>\n \u00dea\u00f0 m\u00e1 halda \u00fev\u00ed fram a\u00f0 \u00fea\u00f0 s\u00e9 s\u00e9rkennilegt a\u00f0 hafa s\u00e9rstakt or\u00f0 sem n\u00e6r yfir og sameinar jafn\u00f3skylda hluti sem hvers kyns skattgrei\u00f0slur fyrirt\u00e6kis, skatta starfsmanna \u00feess, grei\u00f0slur \u00ed l\u00edfeyrissj\u00f3\u00f0 o.fl. \u2013 og tengja \u00feetta allt vi\u00f0 fyrirt\u00e6ki\u00f0, \u00feetta er skattspor \u00feess<\/em>. En \u00fea\u00f0 \u00fej\u00f3nar alveg s\u00e9rst\u00f6kum tilgangi a\u00f0 hafa s\u00e9rstakt or\u00f0 yfir \u00feetta. \u00dea\u00f0 hefur oft veri\u00f0 nefnt a\u00f0 \u00e1st\u00e6\u00f0an fyrir \u00fev\u00ed hversu illr\u00e6md hin svokalla\u00f0a \u201e\u00fe\u00e1gufallss\u00fdki\u201c er, og hversu hart hefur veri\u00f0 barist gegn henni, s\u00e9 ekki s\u00edst s\u00fa a\u00f0 h\u00fan hefur nafn. Fj\u00f6ldi annarra samb\u00e6rilegra e\u00f0a r\u00f3tt\u00e6kari breytinga er \u00ed gangi \u00ed tungum\u00e1linu \u00e1n \u00feess a\u00f0 vekja jafnmikla athygli e\u00f0a and\u00fa\u00f0, vegna \u00feess a\u00f0 \u00fe\u00e6r hafa ekkert s\u00e9rstakt nafn sem geri au\u00f0velt a\u00f0 tala um \u00fe\u00e6r. \u00dea\u00f0 hefur miki\u00f0 \u00e1r\u00f3\u00f0ursgildi a\u00f0 b\u00faa til or\u00f0i\u00f0 skattspor<\/em> og fella allt m\u00f6gulegt undir \u00fea\u00f0.<\/p>\n \u00dea\u00f0 er nefnilega alveg lj\u00f3st \u00ed hva\u00f0a tilgangi \u00feetta or\u00f0 var sm\u00ed\u00f0a\u00f0. \u00cd kynningunni<\/a> \u00ed Morgunbla\u00f0inu <\/em>kom fram a\u00f0 fyrirmyndin a\u00f0 skattsporinu v\u00e6ri s\u00f3tt til Danmerkur. \u201e\u00dear s\u00e6tti Carlsberg, al\u00fej\u00f3\u00f0legi drykkjarv\u00f6ruframlei\u00f0andinn, mikilli gagnr\u00fdni \u00fear sem svo virtist sem f\u00e9lagi\u00f0 greiddi litla skatta til samf\u00e9lagsins. \u00cd kj\u00f6lfari\u00f0 hafi KPMG dregi\u00f0 upp skattspor fyrirt\u00e6kisins. \u201e\u00dear kom \u00ed lj\u00f3s a\u00f0 \u00feeir borgu\u00f0u skatt upp \u00e1 2,3 milljar\u00f0a danskra kr\u00f3na, fyrirt\u00e6ki sem veltir r\u00famlega 100 millj\u00f6r\u00f0um. En \u00feegar b\u00fai\u00f0 var a\u00f0 taka saman alla \u00fe\u00e1 skatta sem tengdust starfseminni kom \u00ed lj\u00f3s a\u00f0 heildarskattgrei\u00f0slur f\u00e9lagsins voru um 40 milljar\u00f0ar danskra kr\u00f3na en ekki a\u00f0eins tekjuskatturinn sem \u00feeir skilu\u00f0u til samf\u00e9lagsins. \u00deessi n\u00e1lgun dr\u00f3 \u00ed kj\u00f6lfari\u00f0 \u00far gagnr\u00fdni \u00e1 fyrirt\u00e6ki\u00f0.\u201c\u201c<\/p>\n \u00dearna kemur \u00feetta fram svo sk\u00fdrt sem ver\u00f0a m\u00e1. Or\u00f0inu er beinl\u00ednis \u00e6tla\u00f0 a\u00f0 gera hugarfar almennings \u00ed gar\u00f0 fyrirt\u00e6kja j\u00e1kv\u00e6\u00f0ara. \u00deegar d\u00e6mi um notkun or\u00f0sins eru sko\u00f0u\u00f0 kemur l\u00edka greinilega \u00ed lj\u00f3s a\u00f0 \u00fea\u00f0 er ekki s\u00edst nota\u00f0 af forsvarsf\u00f3lki st\u00f3rfyrirt\u00e6kja sem hafa veri\u00f0 gagnr\u00fdnd fyrir l\u00e1gt framlag til samf\u00e9lagsins en h\u00e1ar ar\u00f0grei\u00f0slur til eigenda. \u00deetta var t.d. \u00e1berandi \u00ed umr\u00e6\u00f0u um styrki stj\u00f3rnvalda til fyrirt\u00e6kja vegna \u00e1hrifa covid-19 eins og kom fram \u00ed fr\u00e9ttatilkynningu<\/a> Bl\u00e1a l\u00f3nsins fyrr \u00ed vikunni: \u201e\u00cd tilkynningunni segir jafnframt a\u00f0 skattspor Bl\u00e1a L\u00f3nsins hf. hafi numi\u00f0 r\u00famlega 1,8 millj\u00f6r\u00f0um kr\u00f3na \u00e1 \u00e1rinu sem s\u00e9 r\u00famlega n\u00edf\u00f6ld s\u00fa fj\u00e1rh\u00e6\u00f0 sem f\u00e9lagi\u00f0 \u00fe\u00e1\u00f0i \u00ed gegnum \u00farr\u00e6\u00f0i stj\u00f3rnvalda.\u201c Einnig m\u00e6tti v\u00edsa \u00ed umr\u00e6\u00f0u um skattspor Icelandair og \u00fdmissa sj\u00e1var\u00fatvegsfyrirt\u00e6kja.<\/p>\n Skattspor <\/em>er stutt og lipurt or\u00f0 sem fer vel \u00ed m\u00e1linu og engin \u00e1st\u00e6\u00f0a er til a\u00f0 amast vi\u00f0 \u00ed sj\u00e1lfu s\u00e9r. \u00dea\u00f0 er hins vegar mikilv\u00e6gt a\u00f0 hafa \u00ed huga hvers vegna \u00fea\u00f0 er b\u00fai\u00f0 til og hvernig \u00fea\u00f0 er nota\u00f0. Tilgangur \u00feess er a\u00f0 b\u00e6ta \u00edmynd st\u00f3rfyrirt\u00e6kja \u00ed augum almennings. \u00dea\u00f0 er ekkert \u00f3e\u00f0lilegt a\u00f0 fyrirt\u00e6kin vilji gera \u00fea\u00f0. En \u00fea\u00f0 er gr\u00ed\u00f0arlega mikilv\u00e6gt a\u00f0 vi\u00f0, almenningur, \u00e1ttum okkur \u00e1 \u00fev\u00ed a\u00f0 \u00fearna er veri\u00f0 a\u00f0 beita tungum\u00e1linu sem valdat\u00e6ki \u00e1 markvissan og \u00fathugsa\u00f0an (svo a\u00f0 ekki s\u00e9 sagt \u00fatsmoginn) h\u00e1tt. \u00deetta s\u00fdnir vel mikilv\u00e6gi \u00feess a\u00f0 leggja \u00e1herslu \u00e1 or\u00f0r\u00e6\u00f0ugreiningu \u00ed sk\u00f3lum \u2013 kenna f\u00f3lki a\u00f0 leggja gagnr\u00fdni\u00f0 mat \u00e1 \u00fea\u00f0 sem \u00e1hrifamiklir a\u00f0ilar bera \u00e1 bor\u00f0 fyrir okkur.<\/p>\n","protected":false},"excerpt":{"rendered":" Tungum\u00e1li\u00f0 er valdat\u00e6ki \u2013 eitt \u00f6flugasta valdat\u00e6ki sem f\u00f3lk \u00ed l\u00fd\u00f0r\u00e6\u00f0is\u00fej\u00f3\u00f0f\u00e9lagi getur beitt. Eins og \u00f6\u00f0rum valdat\u00e6kjum er h\u00e6gt a\u00f0 beita \u00fev\u00ed \u00e1 mismunandi h\u00e1tt, af mismikilli fimi, og n\u00e1 misg\u00f3\u00f0um \u00e1rangri. F\u00f3lk sem hefur atvinnu af beitingu tungum\u00e1lsins er \u00fearna \u00ed mun sterkari st\u00f6\u00f0u en almenningur. \u00c1 seinni \u00e1rum hafa r\u00e1\u00f0uneyti, stofnanir og fyrirt\u00e6ki […]<\/p>\n","protected":false},"author":141,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[158635],"tags":[],"class_list":["post-4249","post","type-post","status-publish","format-standard","hentry","category-malfar"],"_links":{"self":[{"href":"https:\/\/uni.hi.is\/eirikur\/wp-json\/wp\/v2\/posts\/4249","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uni.hi.is\/eirikur\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uni.hi.is\/eirikur\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uni.hi.is\/eirikur\/wp-json\/wp\/v2\/users\/141"}],"replies":[{"embeddable":true,"href":"https:\/\/uni.hi.is\/eirikur\/wp-json\/wp\/v2\/comments?post=4249"}],"version-history":[{"count":2,"href":"https:\/\/uni.hi.is\/eirikur\/wp-json\/wp\/v2\/posts\/4249\/revisions"}],"predecessor-version":[{"id":4251,"href":"https:\/\/uni.hi.is\/eirikur\/wp-json\/wp\/v2\/posts\/4249\/revisions\/4251"}],"wp:attachment":[{"href":"https:\/\/uni.hi.is\/eirikur\/wp-json\/wp\/v2\/media?parent=4249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uni.hi.is\/eirikur\/wp-json\/wp\/v2\/categories?post=4249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uni.hi.is\/eirikur\/wp-json\/wp\/v2\/tags?post=4249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}