Burimet e financimit në bashkinë e Tiranës dhe 60 bashkitë e tjera të vendit

Vështrim i përgjithshëm

Dashboard-i jep një paraqitje të ecurisë në vite të burimeve të financimit të Bashkisë Tiranë dhe peshën e Bashkisë Tiranë në financat publike vendore të vendit. Të dhënat janë siguruar nga platforma www.financatvendore.al ku si qëllim i platformës është të mundësojë disponueshmërinë e të dhënave mbi financat vendore në mënyrë sistematike dhe të kuptueshme për publikun. Treguesit financiarë jepen në milionë lekë dhe i përkasin vitit kalendarik.

Nga financat vendore, burimi i të dhënave për njësitë e vetëqeverisjes vendore të nivelit të parë (bashkitë) është Sistemi Informatik Financiar i Qeverisë (Sistemi i Thesarit, SIFQ) pranë Ministrisë së Financave dhe Ekonomisë, të cilat janë përpunuar dhe më pas publikuar në platformën e Financave Vendore dhe janë analizuar nga Opendata.tirana.al për të studiuar situatën e bashkisë Tiranë.
Të dhënat fillojnë prej vitit 2010, për të mundësuar krahasimet historike me periudhën përpara zbatimit të reformës administrative dhe territoriale (RAT), të dhënat për periudhën 2010-2015 për 373 njësi të vetëqeverisjes vendore u ri-klasifikuan në nivelin e 61 bashkive.

Sipas pikëpamjes ekonomike, përkufizimi i financave vendore përfshin operacionet financiare të pushtetit lokal, ku bëjnë pjesë veprimet buxhetore, si të ardhurat, shpenzimet, si dhe veprimet e thesarit, si huaja dhe menaxhimi i borxhit. Ky dashboard do përqëndrohet tek të ardhurat për të kuptuar burimet e financimit të pushtetit vendor.

Të dhënat për të ardhurat janë kategorizuar në:

  • të ardhura nga burime të veta vendore që përfshijnë të ardhurat nga taksat vendore, tarifat, huamarrje vendore dhe të tjera;
  • taksa të ndara sipas përcaktimeve në Ligjin nr. 68/2017 “Për financat e vetëqeverisjes vendore”;
  • transferta të pakushtëzuara dhe specifike;
  • transferta të kushtëzuara nga ministritë e linjës për funksione të deleguara.

Tre kategoritë e para janë klasifikuar nën emërtimin e përbashkët të burimeve financiare të disponueshme, burime mbi të cilat bashkitë kanë të drejta vendimmarrjeje relative në lidhje me mënyrën e përdorimit.
Ndërsa, mbi kategorinë e transfertave të kushtëzuara bashkitë nuk kanë autoritet vendimmarrjeje në lidhje me sasinë apo mënyrën e përdorimit të këtyre fondeve; pra, ato shpenzohen sipas përcaktimeve të ministrive të linjës (ndryshe, me destinacion të përcaktuar).

Të ardhurave gjithsej, ose si quhen ndryshe burimet e financimit të një viti, i janë shtuar edhe të ardhurat (ose fondet) e trashëguara për atë vit. Bazuar në kuadrin rregullativ në fuqi, “kursimet” në shpenzime të bashkive reflektohen në buxhetin e vitit pasardhës në trajtën e fondeve të trashëguara.

Statistika

Burimet në dispozicion të financimit për bashkinë e Tiranës janë rritur me 29.2% në 2018 krahasuar me 2017, ndërsa 60 bashkitë e tjera të vendit në gjithsej kanë pasur ulje të burimeve të financimit me 1.8%. Ndikim në uljen e burimeve të financimit për 60 bashkitë e ka patur zëri i të ardhurave të trashëguara me -5.5 pikë përqindje por që kompesohet me një rritje prej 3.7 pikë përqindje rritje të zërave të tjerë të burimeve të financimit.

Bashkia Tiranë i ka gjithë zërat e burimeve të financimit me rritje por kontributin më të madh në rritjen prej 29.2% e kanë të ardhurat vendore me 17.3 pikë përqindje. Gjatë 2018, burimet e financimit të bashkisë Tiranë përbënë 25.5% të burimeve të financimit të pushtetit vendor në vend nga 20.7% që përbënin një vit më parë.

Burimet gjithsej të financimit në vite

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Të ardhurat vendore ose burimet e veta gjenerohen nga huamarrje vjetore dhe taksat dhe tarifat vendore si:

  • taksa mbi pasurinë e paluajtshme, në të cilën përfshihen taksa mbi ndërtesat, taksa mbi tokën bujqësore dhe taksa mbi truallin, si dhe mbi transaksionet e kryera me to;
  • taksa mbi veprimtarinë ekonomike të biznesit të vogël;
  • taksa mbi veprimtarinë e shërbimit hotelier;
  • taksa e tabelës;
  • taksa e ndikimit në infrastrukturë nga ndërtimet e reja;
  • taksa vendore të përkohshme;
  • taksa të tjera
  • tarifa për shërbimet publike të ofruara prej tyre
  • tarifa të së drejtës për përdorim të hapësirave publike
  • tarifa të dhënies së liçensave, lejeve, autorizimeve dhe dokumentacioneve të tjera të lëshura nga zyrat e qeverisë vendore

Si shihet nga grafiku, Bashkia e Tiranës në dy vitet e fundit gjeneron mbi gjysmën e të ardhurave vendore të vendit. Në 2018, të ardhurat vendore të bashkisë Tiranë përbënë 54.0% të të ardhurave vendore në vend ndërsa në 2017 përbënë 50.2%. Të ardhurat vendore në bashkinë e Tiranës u rritën me 28.3% në 2018 krahasuar me 2017, ndërsa për 60 bashkitë e tjera të vendit pati një rritje me 9.9%.

Të ardhurat vendore janë burimi kryesor i burimeve të financimit të bashkisë së Tiranës me 60.6% ku peshën më të madhe e kanë taksat vendore (41.4%) të ndjekura nga tarifat vendore (19.2%). Për 60 bashkitë e tjera të vendit, të ardhurat vendore zenë 17.7% të burimeve të financimit ku taksat vendorë (8.8%) kanë kontribut të përafërt me tarifat vendore (8.7%), ndryshe nga bashkia Tiranë që ka një diferencë të dallueshme midis taksave dhe tarifave vendore.

Ecuria e të ardhurave vendore (burimeve të veta) në vend dhe Tiranë

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Struktura në 2018 e të ardhurave vendore (burimeve të veta)

Vend

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Tiranë

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60 Bashkitë pa Tiranën

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Struktura e burimeve të financimit për bashkitë mund të shërbejë për të vlerësuar kapacitetin financiar të bashkisë, pra nëse bashkia ka mundësinë të ndërmarrë investime në mënyrë të pavarur dhe të përmbushi nevojat për shërbime publike.

Nga të dhënat mund të konkludohet që Tirana e ka krijuar këtë pavarësi në vitet e fundit, ku si gjatë 2018 dhe 2017, burimet e veta ose të ardhurat vendore përbëjnë rreth 61% të burimeve gjithsej. Kjo nuk mund të thuhet për 60 bashkitë e tjera të vendit ku burimet e veta zenë vetëm 17.7% të burimeve gjithsej.

Në përpjesëtim të zhdrejtë, aty ku të ardhurat nga burimet vendore janë të ulëta, të ardhurat nga transferta (e kushtëzuara, pakushtëzuar dhe specifike) financojnë gjerësisht buxhetin e bashkisë. Transferta e kushtëzuar është fondi që i jepet pushtetit vendor nga Buxheti, i cili duhet të përdoret vetëm për qëllimin dhe sipas rregullave të vendosura nga qeveria qendrore për ushtrimin e funksioneve të deleguara dhe për projekte të veçanta (të konsideruara me interes vendor, rajonal apo kombëtar) ku kërkohet bashkëpunimi i njësive vendore. Transferta e pakushtëzuar përbën një burim financiar thelbësor në përmbushje të funksioneve ekskluzive të bashkive, duke synuar mbylljen e hendekut negativ midis nevojës për shpenzime dhe kapacitetit fiskal.
Transferta e pakushtëzuar dhe specifike si dhe ato të kushtëzuara përbëjnë burimin financiar kryesor për 60 bashkitë e vendit duke përfaqësuar mesatarisht të gjitha bashkë rreth 78.3% të burimeve financiare të disponueshme. Në bashkinë e Tiranës, transferat e kushtëzuara, të pakushtëzuara dhe specifike përbëjnë rreth 37.5% të burimeve të financimit. Pra e thënë ndryshe, bashkia e Tiranës përfiton vetëm 14.1% të transfertave të kushtëzuara dhe të pakushtëzuara apo specifike të transferatave të gjithë pushtetit vendor.

Struktura e burimeve të financimit për Bashkinë e Tiranës

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