{"id":1385,"date":"2016-05-09T00:00:00","date_gmt":"2016-05-09T00:00:00","guid":{"rendered":"https:\/\/staging.jbh.is\/?p=1385"},"modified":"2020-09-22T11:06:43","modified_gmt":"2020-09-22T11:06:43","slug":"utan-og-ofan-vid-log-og-rett","status":"publish","type":"post","link":"https:\/\/jbh.is\/?p=1385","title":{"rendered":"Utan (og ofan) vi\u00f0 l\u00f6g og r\u00e9tt"},"content":{"rendered":"

\u00deetta er stuttur \u00fatdr\u00e1ttur \u00far sv\u00f6rum m\u00e1ttarst\u00f3lpa Frams\u00f3knar-Sj\u00e1lfst\u00e6\u00f0isflokks vi\u00f0 spurningum fr\u00e9ttamanna um, hvers vegna n\u00f6fn \u00feeirra s\u00e9 a\u00f0 finna \u00ed Panamaskj\u00f6lunum um gervifyrirt\u00e6ki \u00e1 “aflandseyjum”. (M\u00e1 til me\u00f0 a\u00f0 skj\u00f3ta \u00fev\u00ed inn \u00ed, a\u00f0 hvorki Sviss n\u00e9 L\u00faxemburg, sem eru einhver st\u00f3rt\u00e6kustu skattaskj\u00f3l heimsins, geta flokkast undir eyjar \u00ed landfr\u00e6\u00f0ilegum skilningi. Vi\u00f0 \u00e6ttum a\u00f0 halda okkur vi\u00f0 hugtaki\u00f0 skattaskj\u00f3l og l\u00e1ta vera a\u00f0 kl\u00e6mast \u00e1 landafr\u00e6\u00f0inni).<\/p>\n\n\n\n\n\n

\u00dea\u00f0 er sama vi\u00f0 hvern er tala\u00f0. Sv\u00f6rin eru st\u00f6\u00f0lu\u00f0 eins og \u00fat \u00far p\u00e1fagauki. Svo er gjaldkeri Samfylkingarinnar nefndur til s\u00f6gunnar \u00ed einu or\u00f0inu (vissi reyndar ekki, a\u00f0 SF \u00feyrfti \u00e1 gjaldkera a\u00f0 halda!). Hann hefur alla vega haft r\u00e6nu \u00e1 a\u00f0 segja af s\u00e9r- tvisvar. \u00cd hinu or\u00f0inu er brosa\u00f0 \u00ed kampinn og sagt sem svo: \u00deetta er alveg l\u00f6glegt \u2013 er \u00fea\u00f0 ekki? Eins og eigin yfirl\u00fdsing dugi sem s\u00f6nnun um skattskil, \u00fe\u00f3tt fyrir liggi, a\u00f0 skattayfirv\u00f6ld hafa engan a\u00f0gang a\u00f0 g\u00f6gnum \u00ed skattaskj\u00f3lum til a\u00f0 sannreyna eitt e\u00f0a neitt. Tekur einhver mark \u00e1 \u00feessu tu\u00f0i?<\/p>\n

Eins og a\u00f0 s\u00fa grundavallarregla r\u00e9ttarr\u00edkisins \u2013 a\u00f0 allir skuli vera jafnir fyrir l\u00f6gunum \u2013 skipti ekki lengur m\u00e1li? E\u00f0a a\u00f0 hin meinta grundvallarregla um samkeppni \u00e1 marka\u00f0i \u2013 nefnilega a\u00f0 allir b\u00fai vi\u00f0 s\u00f6mu leikreglur \u2013 skipti ekki lengur m\u00e1li? A\u00f0 \u00fea\u00f0 s\u00e9 allt \u00ed lagi, a\u00f0 au\u00f0menn og au\u00f0f\u00e9l\u00f6g skipi sj\u00e1lf sig utan og ofan vi\u00f0 l\u00f6g og r\u00e9tt? A\u00f0 au\u00f0menn hafi ge\u00f0\u00fe\u00f3ttavald um \u00fea\u00f0, hvort \u00feeir grei\u00f0i skatta yfirleitt og \u00fe\u00e1 hve mikla? A\u00f0 \u00fea\u00f0 s\u00e9 allt \u00ed lagi, a\u00f0 venjulegt f\u00f3lk \u2013 \u00feeir sem tilheyra ekki forr\u00e9ttindast\u00e9ttinni \u2013 borgi br\u00fasann?<\/p>\n

\u00dea\u00f0 er \u00fe\u00e1 me\u00f0 \u00f6\u00f0rum or\u00f0um allt \u00ed lagi, \u00fe\u00f3tt sj\u00e1lfur samf\u00e9lagss\u00e1ttm\u00e1linn s\u00e9 rofinn, \u00ed krafti au\u00f0sins. Hva\u00f0 er \u00fe\u00e1 or\u00f0i\u00f0 af r\u00e9ttarr\u00edkinu? \u2013 jafnr\u00e6\u00f0i fyrir l\u00f6gunum? Sj\u00e1lfu l\u00fd\u00f0r\u00e6\u00f0inu \u2013 sem f\u00e6r ekki sta\u00f0ist \u00e1n l\u00e1gmarkssamst\u00f6\u00f0u \u00feegnanna? Hugsi\u00f0 ykkur \u00fea\u00f0, a\u00f0 sj\u00e1lfur fors\u00e6tisr\u00e1\u00f0herra r\u00edkisins \u2013 sem vir\u00f0ist vera v\u00e6nsti ma\u00f0ur a\u00f0 sj\u00e1 \u2013 vir\u00f0ist hvorki skilja upp n\u00e9 ni\u00f0ur \u00ed, um hva\u00f0 m\u00e1li\u00f0 sn\u00fdst, ef marka m\u00e1 or\u00f0 hans. Hann reyndi a\u00f0 bera blak af forvera s\u00ednum, sem reyndi a\u00f0 leyna tilvist fj\u00f6lskylduau\u00f0sins \u00ed skattaskj\u00f3lum. N\u00e6st er \u00fea\u00f0 sj\u00e1lfur framkv\u00e6mdastj\u00f3ri flokksins. S\u00e1 haf\u00f0i samt r\u00e6nu \u00e1 a\u00f0 segja af s\u00e9r, en starfandi forma\u00f0ur og fors\u00e6tisr\u00e1\u00f0herra taldi \u00fea\u00f0 hreinan \u00f3\u00fearfa. Og \u00feingflokkur og framkv\u00e6mdastj\u00f3rn taka undir. Sm\u00e1m saman hla\u00f0ast s\u00f6nnunarg\u00f6gnin upp. Flokkur, sem var einu sinni samvinnuhreyfing f\u00e1t\u00e6kra b\u00e6nda, er fyrir l\u00f6ngu or\u00f0inn a\u00f0 p\u00f3lit\u00edskum umskiptingi: Eignarhaldsf\u00e9lagi f\u00e1mennrar kl\u00edku, sem misnotar v\u00f6ld s\u00edn kerfisbundi\u00f0 til a\u00f0 komast yfir erf\u00f0ag\u00f3ss hreyfingarinnar (S\u00cdS) og ver\u00f0m\u00e6t fyrirt\u00e6ki \u00ed almannaeigu \u2013 fr\u00e1 S\u00cdS til V\u00cdS \u2013 og allt \u00fear \u00e1 milli. Kann enginn \u00fearna innan dyra lengur a\u00f0 moka fl\u00f3r?<\/p>\n

Helsta helgirit kap\u00edtalismans heitir \u201eAu\u00f0leg\u00f0 \u00fej\u00f3\u00f0anna\u201c eftir Skotann Adam Smith. N\u00fa hefur ungur og efnilegur l\u00e6risveinn \u00ed fr\u00e6\u00f0um Smiths, Gabriel Zucman a\u00f0 nafni, skrifa\u00f0 grundvallarrit undir heitinu: \u201eHin hulda au\u00f0leg\u00f0 \u00fej\u00f3\u00f0anna\u201c. Zucman er l\u00e6risveinn Pikettys, sem skrifa\u00f0i \u00f6ndvegisriti\u00f0: \u201eKap\u00edtali\u00f0 \u00e1 21. \u00f6ldinni\u201c. Piketty s\u00fdndi fram \u00e1 innbygg\u00f0a tilhneigingu \u00f3beisla\u00f0s kap\u00edtalisma til \u00feess a\u00f0 au\u00f0urinn safnist \u00e1 \u00e6 f\u00e6rri hendur. Zucman s\u00fdnir fram \u00e1, a\u00f0 fj\u00e1rfl\u00f3ttinn \u00ed skattaskj\u00f3lin er ein helsta undirr\u00f3t s\u00edvaxandi \u00f3jafna\u00f0ar eigna og tekna \u00e1 okkar samt\u00ed\u00f0, auk \u00feess sem au\u00f0s\u00f6fnuninni fylgir au\u00f0r\u00e6\u00f0i, sem er \u00e1 g\u00f3\u00f0um vegi me\u00f0 a\u00f0 ganga a\u00f0 l\u00fd\u00f0r\u00e6\u00f0inu dau\u00f0u. Zucman dregur saman \u00f3grynni heimilda um umfang og st\u00e6r\u00f0 hins falda fjarmagns \u00ed skattaskj\u00f3lum. Hann f\u00e6rir s\u00f6nnur \u00e1, a\u00f0 tilraunir al\u00fej\u00f3\u00f0asamf\u00e9lagsins hinga\u00f0 til, til a\u00f0 n\u00e1 t\u00f6kum \u00e1 vandam\u00e1linu, hafi reynst vera f\u00e1lmkennt f\u00fask.<\/p>\n

Hann stingur upp \u00e1 n\u00fdrri a\u00f0fer\u00f0arfr\u00e6\u00f0i og n\u00fdjum lausnum:<\/p>\n

    \n
  1. A\u00f0 fela Al\u00fej\u00f3\u00f0agjaldeyrissj\u00f3\u00f0num (IMF) a\u00f0 halda skr\u00e1 yfir al\u00fej\u00f3\u00f0lega fj\u00e1rmunaeign (\u00fe.m.t. hluta- og skuldabr\u00e9f). \u00deessi skr\u00e1 er \u00feegar til a\u00f0 hluta en \u00fearf a\u00f0 f\u00e1 l\u00f6gm\u00e6ti og a\u00f0 ver\u00f0a opinber og a\u00f0gengileg.<\/li>\n
  2. Setja vi\u00f0skipta\u00fevinganir \u00e1 \u00f3samvinnu\u00fe\u00fd\u00f0 skattaskj\u00f3l, sem samsvari \u00feeim kostna\u00f0i, sem skattaskj\u00f3lin valda \u00fej\u00f3\u00f0r\u00edkjunum \u00ed formi glata\u00f0ra skatttekna. \u00deetta er nau\u00f0synlegt til a\u00f0 st\u00f6\u00f0va innbyr\u00f0is samkeppni \u00fej\u00f3\u00f0r\u00edkja um l\u00e6kkun skatta \u00e1 au\u00f0menn, sem reynslan s\u00fdnir, a\u00f0 hefur ekki duga\u00f0 til a\u00f0 st\u00f6\u00f0va fj\u00e1rfl\u00f3tta \u00ed skattaskj\u00f3l.<\/li>\n
  3. A\u00f0 innsigla me\u00f0 al\u00fej\u00f3\u00f0asamningi till\u00f6gur OECD um grundavallarbreytingar \u00e1 skattlagningu fj\u00f6l\u00fej\u00f3\u00f0afyrirt\u00e6kja. Skv. \u00feessum till\u00f6gum ver\u00f0ur heildarhagna\u00f0ur fyrirt\u00e6kjasamst\u00e6\u00f0unnar skattskyldur, og kemur s\u00ed\u00f0an til skipta til \u00fej\u00f3\u00f0r\u00edkjanna, \u00ed hlutfalli vi\u00f0 tekjumyndun \u00ed hverju landi fyrir sig. \u00deetta mundi binda endi \u00e1 mass\u00edvan skattstuld fj\u00f6l\u00fej\u00f3\u00f0ahringa eins og t.d. Apple, Google, Facebook, Amazon o.s.frv. til a\u00f0 nefna nokkur d\u00e6mi um st\u00f3rt\u00e6ka skattasvindlara. Svo a\u00f0 ekki s\u00e9 minnst \u00e1 \u00e1lhringana, svo a\u00f0 teki\u00f0 s\u00e9 n\u00e6rt\u00e6kt d\u00e6mi.<\/li>\n<\/ol>\n

    Mi\u00f0a\u00f0 vi\u00f0 umfang \u00e1\u00e6tla\u00f0s fj\u00e1rfl\u00f3tta fr\u00e1 \u00cdslandi \u00ed skattaskj\u00f3l, sem h\u00f3fst \u00e1 b\u00f3lu\u00e1runum, og stendur enn eftir Hrun, m\u00e1 \u00e6tla, a\u00f0 \u00e1 \u00cdslandi s\u00e9 a\u00f0 finna d\u00e1g\u00f3\u00f0an marka\u00f0 fyrir \u00edslenska \u00fe\u00fd\u00f0ingu \u00e1 \u201cHinni huldu au\u00f0leg\u00f0 \u00fej\u00f3\u00f0anna\u201c eftir Zucman. B\u00f3kin \u00e6tti a\u00f0 vera skyldulesning fyrir kj\u00f3sendur \u00ed a\u00f0draganda kosninga, sem eiga a\u00f0 sn\u00faast um \u00fea\u00f0, hvort \u00cdslendingar vilji heldur b\u00faa \u00ed r\u00e9ttarr\u00edki fremur en \u00ed bananal\u00fd\u00f0veldi. Var \u00fea\u00f0 ekki sj\u00e1lfur \u00deorgeir Lj\u00f3svetningago\u00f0i, sem sag\u00f0i for\u00f0um, a\u00f0 hann \u00e6tla\u00f0i, a\u00f0 \u201eef v\u00e9r sl\u00edtum \u00ed sundur l\u00f6gin, \u00fe\u00e1 sl\u00edtum ver einnig \u00ed sundur fri\u00f0inn\u201c?<\/p>","protected":false},"excerpt":{"rendered":"

    Ha, – \u00e9g? Nei, Landsbankinn bau\u00f0 bara upp \u00e1 \u00feessa \u00fej\u00f3nustu. \u00c9g h\u00e9lt, satt a\u00f0 segja, a\u00f0 \u00feetta hef\u00f0i veri\u00f0 vista\u00f0 \u00ed L\u00faxemburg \u2013 \u00fea\u00f0 er j\u00fa \u00ed Evr\u00f3pusambandinu, ekki satt? S\u00fas\u00ed og Samba \u00ed stj\u00f3rninni? \u2013 Nei, \u00e9g hef aldrei hitt \u00fe\u00e6r. H\u00e9lt, satt a\u00f0 segja, a\u00f0 \u00fea\u00f0 v\u00e6ri l\u00f6ngu b\u00fai\u00f0 a\u00f0 loka \u00feessu. Man varla lengur, hva\u00f0 f\u00e9lagi\u00f0 h\u00e9t. En hitt man \u00e9g upp \u00e1 h\u00e1r, a\u00f0 \u00feetta var alltaf \u00e1 framtalinu m\u00ednu. Svo a\u00f0 \u00e9g hef borga\u00f0 alla skatta og skyldur. \u00c9g get fengi\u00f0 Deloitte til a\u00f0 skrifa upp \u00e1 \u00fea\u00f0, ef \u00fe\u00fa vilt. <\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1,9],"tags":[],"class_list":["post-1385","post","type-post","status-publish","format-standard","hentry","category-allar_greinar","category-greinar_og_vidtol"],"_links":{"self":[{"href":"https:\/\/jbh.is\/index.php?rest_route=\/wp\/v2\/posts\/1385","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jbh.is\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jbh.is\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jbh.is\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/jbh.is\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1385"}],"version-history":[{"count":3,"href":"https:\/\/jbh.is\/index.php?rest_route=\/wp\/v2\/posts\/1385\/revisions"}],"predecessor-version":[{"id":2661,"href":"https:\/\/jbh.is\/index.php?rest_route=\/wp\/v2\/posts\/1385\/revisions\/2661"}],"wp:attachment":[{"href":"https:\/\/jbh.is\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jbh.is\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jbh.is\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}