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Semosavali dabegvris Semdgom
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0 A Semosavali dabegvramde
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შემდგ. ი. გაგნიძე კეთილდღეობის ეკონომიკა თემა 3
proporciuli
Semosavali
Semosavali dabegvris
dabegvris Semdgom
450 Semdgom 450
Y0 Y0
`a~ proporciuli gadasaxadebi `b~ progresuli gadasaxadebi `g~ saSualo sagadasaxado ganakveTi
istoriidan cnobilia, rom gaerTianebul samefoSi 1978-79 wlebSi milioneri 83% saga-
dasaxado ganakveTs ixdida yvela Semosavalze, garda pirveli 54000 girvanqisa, 1993-94 wleb-
Si ki - 40%-s. 1990 wels umaRlesi sagadasaxado ganakveTi holandiaSi iyo 60%, safrangeTSi –
57%, germaniaSi - 53%, italiasa da iaponiaSi - 50%. evropis qveynebSi dReisaTvis saSemosavlo
gadasaxadebi ZiriTadad progresulia, zogierTi qveynis minimaluri da maqsimaluri maCvene-
beli 2016 wlisTvis mocemulia cxrilSi 3.1.
dabegvra da saxelmwifo danaxarjebi. ismis SekiTxva, ratom Caeba saxelmwifo uSualod
Tavdacvis, skolebisa da samedicino momsaxurebis uzrunvelyofis saqmeSi? rogori unda iyos
TiToeuli maTganis uzrunvelyofa? iqneb ufro sworia, rom es saqmianoba iseve uzrunvelyos
kerZo seqtorma, rogorc Tmis varcxnilobis mowesrigeba da manqanebis gamoSveba? sazogadod,
saxelmwifo danaxarjebis umetesoba dafinansebulia dabegvris saSualebiT. yvelaze mniSvne-
lovania saSemosavlo da damatebiTi Rirebulebis gadasaxadi (dRg). radgan pensiis saxelmwifo
asigneba Sedis transfertuli gadasaxdelebis danaxarjebSi, sapensio Senatanebi erovnuli
dazRvevis sistemaSi unda Sevides Semosavlis saxiT.
1
fiSeri s., dornbuSi r., Smalenzi S., ekonomika, t. II, Targmani ingl., Tb., 1997, gv. 483.
2
შემდგ. ი. გაგნიძე კეთილდღეობის ეკონომიკა თემა 3
2
http://en.wikipedia.org/wiki/Income_tax_in_European_countries#France
3
es termini sxvagan SeiZleba SegxvdeT, rogorc kerZo dovlaTi, mikroekonomika, xaraiSvili e., gagniZe i.,
CavleiSvili m., nacvliSvili i., nacvalaZe m., saxelmZRvanelo, mesame Sevsebuli da gadamuSavebuli gamocema,
Tb., 2014, gv. 420.
4
es termini SeiZleba SegxvdeT, rogorc sazogadoebrivi dovlaTi, magaliTad dasaxelebuli naSromi, gv. 419.
3
შემდგ. ი. გაგნიძე კეთილდღეობის ეკონომიკა თემა 3
4
შემდგ. ი. გაგნიძე კეთილდღეობის ეკონომიკა თემა 3
fasi
nax. 3.3. wminda sazogadoebrivi produqti
P=P1+P2
P*
P1 D
D1
P2
D2
‘
upiratesobis gamomJRavneba. sazogAadoebrivi zRvruli sargeblis 𝐷 mrudis agebiT sa-
xelmwifos SeuZLlia gadawyvitos ra raodenobis sazogadoebrivi produqtis warmoebaa efeqti-
ani. magram rogor gansazRvravs saxelmwifo individualuri moTxovnis mrudebs, romlebic
vertikalurad miemarTeba 𝐷 -sken? Tu produqtze xalxis gadasaxadebi dakavSirebulia maTi
individualuri moTxovnis mrudebTan, yvelas uCndeba survili icruos fri-raiderebis msgav-
sad. xalxi Seamcirebs produqtis Rirebulebas, raTa Seamciros Tavisi sakuTari gadasaxadebi
swored ise, rogorc kerZo bazarze.
saxelmwifo warmoeba. ekonomistis mier sazogadoebrivi produqtis gansazRvra eyrdnoba
mxolod im faqts, rom yvela erTsa da imave raodenobas moixmars. fri-raideris problema
moiTxovs, rom bazrebma awarmoos sazogadoebrivad efeqtiani done. gamarTlebulia mTavro-
bis Careva, riTac unda gadawydes _ ramdeni awarmoon. es ar niSnavs imas, rom TviT mTavrobam
unda awarmoos produqti. es aucilebeli ar aris.
erovnuli Tavdacva aris sazogadoebrivi produqti da iwarmoeba sazogadoebriv an sa-
xelmwifo seqtorSi. meore mxriv, quCis dasufTaveba, Tumca sazogadoebrivi produqtia, SeiZ-
leba kontraqtiT gadaeces kerZo mwarmoebels, maSinac ki, Tu adgilobrivi mmarTveloba gan-
sazRvravs mis raodenobas da gadaixdis misTvis adgilobrivi sagadasaxado Semosavlidan.
sazogadoebriv produqts sazogadoebrivma seqtorma unda mixedos. winaaRmdeg SemTxve-
vaSi is damokidebuli aRmoCndeba ara produqtis moxmarebis maxasiaTeblebze, rasac eyrdnoba
sazogadoebrivi produqtis Cveneuli gageba, aramed produqtis warmoebis maxasiaTeblebze.
araferia gansakuTrebuli quCis dasufTavebaSi, is SeiZleba erTnairad martivad awarmoon
sazogadoebrivma an kerZo seqtorebma. amis sapirispirod, armia da floti eyrdnoba discipli-
nasa da saidumlos Senaxvis princips. generlebsa da admiralebs sjeraT da savaraudod sazo-
gadoebac eTanxmeba, rom am wesebis darRveva imsaxurebs uCveulo sasjels, rac kerZo firmebSi
saerTod ar aris daSvebuli. albaT, cotas hgonia, rom daumorCilebloba didi danaSauli ar
aris damsufTaveblebisTvis maSin, roca samxedro pirebisaTvis aseTi ram TiTqmis dauSve-
belia. jariskacebisTvis ufro mniSvnelovania iyvnen sazogadoebriv seqtorSi, vidre quCis
damsufTaveblisaTvis.
transfertuli gadasaxdelebi da Semosavlis gadanawileba. saxelmwifo xarjavs Tanxebs
sazogadoebriv produqtze, radgan warmoiqmneba sirTuleebi, roca sazogadoebrivi produqti
kerZo bazrebis kuTvnilebad rCeba. mTavrobis am Carevis motivacia sazogadoebrivi efeqti-
anobaa. amis sapirispirod, saxelmwifo xarjebi transfertul gadasaxdelebze upirvelesad
5
შემდგ. ი. გაგნიძე კეთილდღეობის ეკონომიკა თემა 3
6
შემდგ. ი. გაგნიძე კეთილდღეობის ეკონომიკა თემა 3
7
შემდგ. ი. გაგნიძე კეთილდღეობის ეკონომიკა თემა 3
ravs, xolo xelfass meoreTi, maSin horizontaluri samarTlianobis principis mixedviT - vinc
mets iRebs, meti unda gadaixados gadasaxadis saxiT, maSinac ki, Tu misi gamocxadebuli (e.i.
gadasaxadiT dabegrili) Semosavlebi raime mizeziT xelovnurad Semcirebulia.
saxelmwifo finansebis sistemis yvelaze ufro Zveli principi isaa, rom gadasaxadebi
ZiriTadSi gadaxdisunarianobas unda emyarebodes. sxva sityvebiT, amoRebuli gadasaxadebis
Tanxa emyareba Semosavlebis an simdidris sidides. alternatiuli midgoma esaa gadasaxadiT
dabegvris bazad saxelmwifos saqmianobidan miRebul sargeblobaTa (sikeTeTa) sididis gamoye-
neba. am principis ganxilvamde, unda avxsnaT, Tu rogor ganvsazRvroT uTanasworoba.
Tanasworobis gansazRvra. erTaderTi amosavali wertilia Semdegi azri: sagadasaxado
sistemis mier TanasworTa saxiT ganixileba, Tanabari mimdinare Semosavlis mflobelebi. mag-
ram mimdinare Semosavlebi sinamdvileSi ar warmoadgens imis Sesaferis maCvenebels, Tu ramde-
nad mdidaria adamiani. studenti-medikosi, romelsac igive Semosavali gaaCnia, rogorc mee-
zoves, mainc mdidaria ukanasknelze radganac meti Tanxa eqneba mTeli sicocxlis manZilze.
SesaZloa, Tanaswori individebi Cven unda ganvsazRvroT maTi mTeli sicocxlis manZilze
jamuri Semosavlebis mixedviT.
maSinac ki, Tu Cven SevZlebT jamuri Semosavlebis saimedo Sefasebas (garda sxva yve-
lafrisa, zogierTi studenti-medikosi institutidan iricxeba) rigi rTuli SekiTxvebi mainc
darCeba. ganvixiloT ori adamiani, romelTac erTnairi jamuri Semosavlebi gaaCniaT. axla
orive pensiazea. erTi axalagzrdobaSi danazogebs akeTebda da axla kargad cxovrobs. meore,
axalgazrdobaSi kargad atarebda dros da axla Zalze Raribad cxovrobs. Tanaswori arian isi-
ni? an ganvixiloT ori adamiani, romlebic erT qarxanaSi muSaoben, erTnair samuSaos asrule-
ben da Tanabar anazRaurebas iReben. erT-erTs kmayofaze xuTi Svili yavs. Tanaswori arian Tu
ara isini? es eYTikuri kiTxvebia da, samwuxAarod, horizontaluri samarTlianobis principi
msgavs SemTxvevebze konkretul pasuxs ar iZleva. praqtikaSi sakiTxi kanonmdebelTa mier wyde-
ba, romlebic gadasaxadebis Sesaxeb xmis micemisas horizontaluri samarTlianobis msgavs
principebs emyareba. magram, cxadia, mravali sxva politikuri Sexedulebebic gaaCniaT da, gar-
da amisa, maTze politikur zewolas axdenen.
gadaxdisunarianobis principi miRebuli sargeblobis principis sapirwoned. vertikalu-
ri samarTlianobis principi xvdeba iseT problemas, romelze Sexedulebac Zireulad Sordeba
erTmaneTs, saxeldobr: araTanabar pirobebSi myofni ranairad ganvixiloT erTnairad. gadax-
disunarianobis principi naTlad gamoxatavs Semosavlebis saxelmwifo ganawilebis aucileb-
lobis Tvalsazriss, ramdenadac es principi ambobs, rom saxelmwifos momsaxurebaTa anazRa-
ureba ufro meti unda iyos mdidrebisaTvis da naklebi RaribebisaTvis. miRebul sargeblo-
baTa principi ki, moiTxovs adamianis mier gadaxdilis Sesabamisobas mis mier miRebul sargeb-
lobasTan. gadasaxadiT dabegvrisadmi damokidebuleba mTlianad am principebs Seesabameba ori
TvalsazrisiT: erTni Tvlian, rom Semosavlebis mimdinare gadanawileba misaRebia, meoreni ki
fiqrobdnen, rom saxelmwifo ar unda cdilobdes Semosavlebis gadanawilebas.
samarTliania Tu ara miRebul sargeblobaTa principi, damokidebulia imaze, Tu raze
ixarjeba saxelmwifo saxsrebi. ganvixiloT, magaliTad, marTlwesrigis SenarCunebis xarjebis
anazRaureba. ramdenadac danaSaulobaTa done xSir SemTxvevaSi yvelaze ufro maRalia dAabali
Semosavlebis mqone adamianebiT dasaxlebul raionebSi, SeiZleba vamtkicoT, rom Raribebi met
sargeblobas iReben wesrigis dacvisgan, vidre mdidrebi. gadaxdisunarianobis principi gveub-
neba, rom Raribebma miuxedavad amisa, unda gadaixadon ufro dabali gadasaxadebi. xolo miREBULEe-
bul sargeblobaTa principis Sesabamisad igulisxmeba, rom met sargeblobas iReben. am
SemTxvevaSi miRebul sargeblobaTa principi adamianTa umetesobisaTvis arasamarTliani iq-
8
შემდგ. ი. გაგნიძე კეთილდღეობის ეკონომიკა თემა 3
neba. magram ganvixiloT meore magaliTi, saxeldobr, gzatkecilebis gamoyeneba. mravali ada-
miani Tanaxmaa rom Cqarosnuli gzebis mosargebleebma sxvebze meti unda gadaixadon mis mSeneb-
lobaze da normalur mdgomareobaSi SenarCunebaze. asec xdeba, Cqarosnuli gzebis sistema na-
wilobriv benzinze gadasaxadiT finansdeba.
miRebul sargeblobaTa principi ar SeiZleba gamoyenebul iqnes sazogadoebrivi sikeTee-
bis mimarT, ramdenadac Cven ar viciT rogor gavzomoT, sazogadoebrivi sikeTis sargebliano-
ba yoveli AadamianisaTvis da es principi SeuTavsebelia saxelmwifo transfertul gadasaxde-
lebTan. umuSevrobis daxmarebis mimRebma saxelmwifos unda gadauxados Tu ara amisTvis miRe-
buli sargeblis proporciulad? Tuki diax, maSin transfertebis mimReb adamianebs igi
saxelmwifosTvis unda daebrunebinaT, rac transfertebis ararsebobis tolfasi iqneboda.
gadasaxadebiT dabegvra, efeqtianoba da danakargebi. gadasaxadiT dabegvris meore kri-
teriumia efeqtianoba. is exeba im danakargebs, romelic warmoiSoba imis gamo, rom adamianebi
Tavs aridebdnen maT gadaxdas. sakiTxi SemdegSia: Tu ra zegavlena aqvs saSemosavlo gadasaxads
ekonomikaSi warmoebul samuSaoTa moculobaze? logikuria Tu ara vifiqroT, rom gadasa-
xadebis gadideba Seamcirebs muUSaobis survils, ramdenadac samUuSaosaTvis gadasaxadis da ga-
daxdis Semdgomi anazRaureba naklebia, adamianebi muSaobas dasvenebiT Secvlas amjobineben?
naxazze 3.4 𝐷 mrudi Sromaze erToblivi moTxovnaa, xolo 𝑆 Sromis miwodebis mrudia.
Sromis miwodebis mrudi mimarTulia zeviT da asaxavs im daSvebas, rom realuri xelfasi izr-
deba. aseT pirobebSi miwodebuli Sromis raodenoba matulobs imis Sdegad, rom dasaqmebuli
adamianebi mzad arian meti imuUSaon, da aseve imis gamoc, rom adre umuUSevar adamianebsac surT
samuUSaos moZebna. Tavdapirveli wonasworoba 𝐸 wertilSia.
axla davuSvaT, rom mTavrobas Semoaqvs xelfasis e.i. SromiTi Semosavlebis gadasaxadi.
yvela momuSavem axla saxelmwifos unda gadauxados yoveli dolaris 20%. es Sromis miwodebis
mruds zeviT gadaaadgilebs. Tu, Tavdapirvelad mewarmes magaliTad, mxolod 4$ xelfasis ga-
daxda sWirdeboda, momuSaveebisagan mocemuli moculobis Sromis misaRebad. axla gadasaxadis
SemoRebis Semdeg, saWiro gaxdeba 4,80$ xelfasi. gadasaxadebis gadaxdamde momuSaveebisaTvis
wminda 4 $ jamagirisaTvis e.i. im doneze SesanarCuneblad, rac aucilebelia maTgan imave mocu-
lobis Sromis misaRebad. analogiurad, vTqvaT, 8 $ wminda anazRaurebis misaRebad xelfasi
gadasaxadebis gadaxdamde, unda iyos 9,6$ doneze. amrigad, xelfasze, 20%-iani gadasaxadis
SemoReba Sromis miwodebis mruds gadaaadgilebs zeviT, 𝑆 ′ -sken ise, rom gadasaxadis gadaxdis
Semdgomi xelfasi Sromis miwodebis yoveli donisaTvis zustad Tavdapirvel mrudze arsebu-
li xelfasis toli darCes.
axali wonasworoba Sromis bazarze 𝐸 ′ wertilze damyardeba. gadasaxadis SemoRebam Seam-
cira gamomuSavebuli saaTebis raodenoba. man aamaRla gadasaxadebis gadaxdamde xelfasis do-
ne 𝑊-dan 𝑊 ′ -mde da Seamcira misi, gadasaxadis gadaxdis Sedgomi done 𝑊 ′′ -mde. manZili 𝐸 ′ da 𝐴′
Soris gadasaxad Tanxas anu sols warmoadgens, romelic gadasaxadiT Caesoba firmisaTvis
momUuSavis fassa da momuSavis mier erT damatebiT saaTSi miRebul Tanxas Soris.
gadasaxadis SemoRebis Semdeg momuSaveebi imdenive saaTs imuSaveben, Tuki maTi gadasaxa-
debis kompensireba moxdeba, ufro maRali xelfasis SeTavazebiT. magram Sromaze moTxovna
firmaTa mxridan xelfasis ukuproporciulia. Tu xelfasi gaizrdeba, firmebi ar isurveben
sawyisi raodenobis Sromis daqiravebas. axali wonasworoba miRweuli iqneba maSin, rodesac
dasaqmeba Semcirdeba im wertilamde, sadac Sromis zRvruli mwarmoebluroba imdenad gaizr-
deba, rom firmebi, Sromaze TavianTi moTxovnis mrudze arsebobiT, mzad iqnebian ufro maRali
xelfasi daaweson (𝑊 ′ ), vidre adre (𝑊), xolo momuSaveebi, gadasaxadis gadaxdis Semdeg xel-
9
შემდგ. ი. გაგნიძე კეთილდღეობის ეკონომიკა თემა 3
fasis (𝑊 ′′ ) sawyisze ufro dabali (𝑊) xelfasis dros naklebs imuSaveben, e.i. amjobineben dasas-
veneblad meti Tavisufali drois datovebas.
xelfasi
gadasaxadebi
S’
S
E’
W’ E nax. 3.4. xelfasze gadasaxadi
W
W”
A’
5
gaixseneT: mikroekonomika, xaraiSvili e., gagniZe i., CavleiSvili m., nacvliSvili i., nacvalaZe m., saxelm-
ZRvanelo, mesame Sevsebuli da gadamuSavebuli gamocema, Tb., 2014, gv. 345-346.
10
შემდგ. ი. გაგნიძე კეთილდღეობის ეკონომიკა თემა 3
0 L
namuSevari saaTebis raodenoba
6
ekonomika - s. fiSeri, r. dornbuSi, S. Smalenzi, t. II, Targmani ingl., Tb., 1997, gv.492.
7
gaixseneT: mikroekonomika, xaraiSvili e., gagniZe i., CavleiSvili m., nacvliSvili i., nacvalaZe m.,
saxelmZRvanelo, mesame Sevsebuli da gadamuSavebuli gamocema, Tb., 2014, gv. 59-61.
11
შემდგ. ი. გაგნიძე კეთილდღეობის ეკონომიკა თემა 3
saSemosavlo gadasaxadi
maqsimaluri ganakveTi
8
zogierT saxelmZRvaneloSi SegxvdebaT tobos modelis saxelwodebiT (Semdgeneli).
12
შემდგ. ი. გაგნიძე კეთილდღეობის ეკონომიკა თემა 3
13
შემდგ. ი. გაგნიძე კეთილდღეობის ეკონომიკა თემა 3
ZiriTadi terminebi:
SekiTxvebi gameorebisTvis:
1. axseniT da grafikulad gamosaxeT progresuli da proporciuli sagadasaxado
sistemebi;
2. axseniT da grafikulad gamosaxeT wminda sazogadoebrivi produqti;
3. ganixileT dabegvris principebi;
4. axseniT da grafikulad gamosaxeT xelfasze gadasaxadis dawesebis Sedegebi;
5. axseniT da grafikulad gamosaxeT gadasaxadebis gavlena araelastikuri miwodebis
faqtorze;
6. axseniT da grafikulad gamosaxeT laferis mrudi;
7. isaubreT tiboutis (tibos) modelisa da `uxilavi fexis~ Sesaxeb.
gamoyenebuli literatura:
1. ekonomika – d. begi, s. fiSeri, r. dornbuSi, Targmani ing., Tb., 1999, gv. 231-241.
2. ekonomika - s. fiSeri, r. dornbuSi, S. Smalenzi, t. II, Targmani ingl., Tb., 1997, gv. 470-
514.
3. Economics, Begg D., Fisher S., Dornbusch R., Third Edition, McGRAW-HILL BOOK COMPANY, UK,
1991, p. 281-298.
4. https://matsne.gov.ge/ka/document/view/1043717
5. http://en.wikipedia.org/wiki/Income_tax_in_European_countries#France
14