{"id":2397,"date":"2025-11-05T17:36:29","date_gmt":"2025-11-05T17:36:29","guid":{"rendered":"https:\/\/solidaritylevies.org\/?p=2397"},"modified":"2026-03-13T13:36:40","modified_gmt":"2026-03-13T13:36:40","slug":"levies-on-premium-flyers-legal-handbook","status":"publish","type":"post","link":"https:\/\/solidaritylevies.org\/sw\/levies-on-premium-flyers-legal-handbook\/","title":{"rendered":"Kodi kwenye Kitabu cha Kisheria cha Vipeperushi vya Premium"},"content":{"rendered":"
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Muhtasari wa Mtendaji<\/h2>\n

Kodi za usafiri wa anga zilizobuniwa ipasavyo zinaweza kuongeza mapato yanayotabirika kwa ajili ya ufadhili wa hali ya hewa na maendeleo, huku zikidumisha usawa na mshikamano. Ushahidi ni wazi: viti vya biashara na vya daraja la kwanza vinaweza kuongeza athari kwa mara tatu ikilinganishwa na tiketi ya kiuchumi, wakati ndege binafsi hutoa hewa chafu hadi mara 14 zaidi kwa kila kilomita ya abiria kuliko safari za kibiashara, jambo linaloonyesha uhalali wa kulenga wapanda ndege wa daraja la juu.<\/h4>\n

Usafiri wa anga ni mojawapo ya vyanzo visivyo na usawa zaidi vya uzalishaji wa hewa chafu: wachache wa vipeperushi vya mara kwa mara na wamiliki wa ndege za kibinafsi hutoa sehemu kubwa ya uharibifu wa hali ya hewa, wakati watu wengi hawakanyagi kamwe kwenye ndege. Hata hivyo uchafuzi huu wa anasa bado hautozwi kodi, umelindwa na misamaha ya kizamani na ruzuku fiche.<\/p>\n<\/div>\n <\/div>\n\n

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Matokeo yake ni sekta inayotumia kaboni nyingi kutibiwa kana kwamba haiwezi kufikiwa na ushuru wa haki.<\/strong><\/p>\n

Kitabu hiki cha Mwongozo wa Kisheria kinaweka njia ya vitendo ya kubadilisha. Inakuza hatua mbili zinazolengwa ambazo zinawezekana kiufundi, zinazoweza kulindwa kisiasa, na zinazoendana na sheria za kimataifa:<\/p>\n

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  1. tozo za usafiri wa anga na<\/strong><\/li>\n
  2. ushuru wa mafuta ya ndege ya kibinafsi.<\/strong><\/li>\n<\/ol>\n<\/div>\n <\/div>\n <\/div>\n<\/div>\n<\/div>\n\n\n
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    "Wachache wachache wa vipeperushi vya mara kwa mara na wamiliki wa ndege za kibinafsi hutoa sehemu kubwa ya uharibifu wa hali ya hewa"<\/h3>\n \n <\/div>\n <\/div>\n <\/div>\n<\/div>\n\n\n
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    Hatua hizi zimejikita katika kanuni ya mchafuzi kulipa na zinaendana na viwango vya usawa katika kodi. Zinalenga kuwajibisha si wasafiri wa kawaida, bali wale wenye uwezo mkubwa zaidi wa kuchangia \u2013 na ambao ndio wanaowajibika zaidi kwa utoaji wa hewa chafu usio sawa.<\/p>\n

    Hatua hizi si za kubahatisha. Nchi nyingi tayari zinatumia aina mbalimbali za ushuru wa tikiti za abiria wa usafiri wa anga na ushuru wa mafuta kwenye mafuta ya ndege, na miundo inayostahimili uchunguzi wa kimataifa wa kisheria na kibiashara. Uchambuzi wa kisheria na mazoea yaliyopo yanathibitisha upatanifu wao chini ya Mkataba wa Chicago, mikataba ya huduma za anga (ASAs), sheria ya WTO na sheria ya Umoja wa Ulaya (EU).<\/p>\n

    Ramani linganishi iliyowasilishwa hapa - ikijumuisha utekelezaji wa Barbados, Ubelgiji, Denmark, Ufaransa, Ujerumani, India, Kenya, Lebanon, Malaysia, Maldives, Mexico, Ufilipino, Uingereza na zingine - inaonyesha anuwai ya miundo inayoweza kutekelezeka.<\/p>\n<\/div>\n <\/div>\n\n

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    Mwongozo wa kuandaa kisha unatoa maandishi ya sheria ambayo tayari kutumika kwa serikali zinazotaka kuchukua hatua haraka, kwa kuzingatia hasa ushuru wa tikiti za abiria za usafiri wa anga ambazo zinatofautishwa na viwango vya daraja na umbali, na juu ya ushuru wa mafuta ya taa yaliyoinuliwa kwa ndege za kibinafsi.<\/p>\n

    Wakati wa kisiasa ni sasa. COP30 huko Bel\u00e9m inatoa fursa kwa serikali kuthibitisha kwamba mshikamano wa hali ya hewa ni zaidi ya maneno matupu. Huu ni zaidi ya mwongozo wa kiufundi - ni mwaliko wa kuchukua hatua. Kwa kukumbatia kodi za haki, zinazoendelea, za usafiri wa anga kama sehemu ya muungano wa kimataifa wa walio tayari mwaka huu, serikali zinaweza kusaidia kuziba pengo kati ya matarajio ya hali ya hewa na fedha huku zikisahihisha moja ya ukosefu wa usawa katika utoaji wa hewa chafu duniani.<\/p>\n<\/div>\n <\/div>\n <\/div>\n<\/div>\n<\/div>\n\n\n

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    Utangulizi na Muktadha<\/h2>\n

    Usafiri wa anga ni mojawapo ya aina za usafiri zinazotumia kaboni nyingi zaidi, lakini utoaji wake wa hewa chafu umejikita kwa sehemu ndogo tu ya wasafiri wa kipato cha juu wanaosafiri mara kwa mara na watumiaji wa ndege binafsi. Kukabiliana na ukosefu huu wa usawa kupitia kodi maalum kunawezekana kiufundi, kunaendana na sheria za kimataifa, na ni wakati mwafaka kisiasa, kwani serikali zinatafuta mbinu mpya na za haki za kuchochea ufadhili wa hali ya hewa katika na baada ya COP30.<\/h4>\n

     <\/p>\n<\/div>\n <\/div>\n\n

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    Kikosi Kazi cha Global Solidarity Levies: Kwa Watu na Sayari (GSLTF) kilizinduliwa katika COP28 mwaka wa 2023 ili kuchunguza hatua zinazoendelea za kodi zinazozalisha mapato yanayoweza kutabirika kwa hali ya hewa na maendeleo, huku pia ikikatisha tamaa utoaji wa gesi chafuzi.<\/p>\n

    Kufuatia mashauriano na serikali, wataalamu, na mashirika ya kiraia mapema mwaka wa 2025, GSLTF ilitambua ushuru wa usafiri wa anga na mafuta ya ndege ya kibinafsi kama kati ya hatua zenye uwezekano mkubwa wa kupitishwa kwa nchi nyingi kufikia COP30 mnamo Novemba 2025.<\/p>\n

    Hatua hizi zimeundwa ili kuendeleza malengo matatu yaliyofungamana:<\/strong><\/p>\n

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    1. Kuzalisha mapato mapya na yanayoweza kutabirika kwa fedha na maendeleo ya hali ya hewa,<\/strong><\/li>\n
    2. Pangilia mizigo ya kodi na uwezo wa kulipa na mchango kwa athari ya hali ya hewa, na<\/strong><\/li>\n
    3. Kuhamasisha mabadiliko kuelekea aina za usafirishaji zenye uzalishaji mdogo,<\/strong><\/li>\n<\/ol>\n

      Imetayarishwa kwa niaba ya sekretarieti ya GSLTF, Kitabu hiki cha Kisheria
      \ninalenga kuzipa serikali msingi wa kivitendo wa kufanya mazungumzo
      \nna kutekeleza tozo zinazoendelea, zinazoratibiwa kimataifa
      \nusafiri wa anga wa juu na mafuta ya anga ya kibinafsi.<\/p>\n<\/div>\n <\/div>\n <\/div>\n<\/div>\n<\/div>\n\n\n

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      Hasa, Mwongozo wa Kisheria umekusudiwa:<\/h3>\n

      Kitabu cha Mwongozo wa Kisheria kinatoa uzoefu linganishi wa ushuru wa usafiri wa anga kutoka kwa desturi za kitaifa, mifumo ya kisheria ya kimataifa, na uvumbuzi wa hivi karibuni wa kifedha unaohusiana na hali ya hewa.<\/p>\n

      Kwa pamoja, vipengele hivi vinatoa njia kwa serikali kufikia makubaliano katika COP30 na kutafsiri kujitolea kuwa vitendo.<\/p>\n<\/p>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n

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      Chunguza na ueleze sababu za kisera na kisheria za kutoza ushuru wa anga<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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      Ramani ya mifano iliyopo ya ushuru wa malipo ya usafiri wa anga na ushuru wa mafuta ya ndege ya kibinafsi<\/p>\n<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n

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      Jadili uwezekano wa kisheria na kushughulikia pingamizi za kawaida za kisheria na sera<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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      Chunguza mambo ya kiufundi katika muundo wa sheria<\/p>\n<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n

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      Bainisha vipengele vya msingi vinavyofaa kupitishwa kwa uratibu wa pande nyingi, kutoa maandishi ya kielelezo ya sheria na kubainisha vipengele vya hiari vya muundo wa kitaifa.<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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      Weka ramani ya utekelezaji kabla ya COP30<\/p>\n<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n

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      Uwezekano wa Jumla wa Ushuru wa Usafiri wa Anga<\/h2>\n

      Mapitio ya kisheria kote katika Makubaliano ya Chicago, WTO\/GATS, Mikataba ya Huduma za Anga (ASAs) na sheria ya Umoja wa Ulaya yanaonyesha kuwa tozo tofauti za abiria na ushuru wa mafuta ya taa katika ndege binafsi zinawezekana kisheria ndani ya mifumo iliyopo ya kimataifa na ya ndani. Kila chombo cha sheria kinaweka mipaka fulani, lakini hakuna inayokataza miundo ya ushuru iliyochunguzwa katika sehemu inayofuata ya Kitabu hiki cha Mwongozo wa Kisheria.<\/p>\n

       <\/p>\n

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      Ushuru unaotegemea abiria, ikijumuisha zile zinazotofautishwa na darasa au umbali, zimewekwa vyema katika maeneo mengi ya mamlaka. Hazipingani na Sanaa. 15 ya Mkataba wa Chicago, mradi yatatumika kwa usawa na kwa uwazi. Ushuru wa mafuta unaweza kuzuiliwa zaidi na msamaha wa ASA kwa watoa huduma wa kibiashara wa kimataifa, lakini safari za ndege za kibinafsi na uinuaji wa ndani husalia ndani ya nafasi ya sera za majimbo.<\/p>\n

      Katika ngazi ya EU, ETD inasisitiza kutotozwa ushuru kwa mafuta ya taa ya anga ya kibiashara lakini haijumuishi kwa uwazi ushuru wa mafuta kwa ajili ya "kusafiri kwa raha za kibinafsi" kutoka kwa msamaha huo. Mataifa yanaweza pia kutoza ada za abiria zisizo na ubaguzi na ada za uwanja wa ndege, mradi kanuni za Mikataba ya Umoja wa Ulaya zinazingatiwa.<\/p>\n

      Sheria za WTO zinaweka mahitaji ya jumla tu ya kutobagua (MFN na Matibabu ya Kitaifa), ambayo ushuru wa abiria na ushuru wa mafuta ya taa unaweza kutosheleza ikiwa yataundwa ili kuepuka tofauti zinazotegemea utaifa.<\/p>\n<\/div>\n <\/div>\n <\/div>\n<\/div>\n<\/div>\n\n\n

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      Kwa jumla, mtihani wa upembuzi yakinifu unapitishwa kwa aina zote mbili za ushuru wa anga, mradi majimbo yatahakikisha:<\/h3>\n

      Kwa hivyo, uwezekano wa kisheria wa hatua hizi ni mkubwa, na serikali zina mamlaka ya kusonga mbele bila kungoja sheria mpya ya kimataifa.<\/p>\n<\/p>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n

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      Maombi sare kwa watoa huduma (kuepuka utaifa au tofauti za ukaazi)<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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      Ushuru ni kwa mafuta yaliyoinuliwa ndani ya mamlaka ya ushuru<\/p>\n<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n

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      Uwazi na uthabiti katika kuweka viwango na uwekaji alama<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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      Lugha ya kutunga sheria inayotofautisha "kodi" na "tozo" zinazohusiana na huduma<\/p>\n<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n

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      Ndani ya EU, kutokuwa na ubaguzi katika kutoza ushuru wa ndege za ndani na ndani ya EU.<\/p>\n<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n

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      Ushuru wa Ushuru wa Mafuta ya Ndege ya Kibinafsi ya EU (2025)<\/h4>\n<\/div>\n <\/div>\n <\/div>\n<\/div>\n<\/div>\n\n\n
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      Uainishaji wa Kodi Tofauti za Usafiri wa Anga za Abiria<\/h4>\n<\/div>\n <\/div>\n\n
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      Muhtasari wa Ushuru wa Mafuta ya Taa wa Jeti ya Kibinafsi \/ Ushuru wa Mafuta<\/h4>\n<\/div>\n <\/div>\n <\/div>\n<\/div>\n<\/div>\n\n\n
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      Usawa na Tofauti<\/h2>\n

      Kanuni ya msingi ya ushuru wa kimataifa ni kwamba hatua zinapaswa kubuniwa kwa usawa, kusawazisha uwajibikaji wa hali ya hewa na hali halisi ya maendeleo. Ushuru wa usafiri wa anga ni nyeti sana, kwani zinaingiliana na haki ya hali ya hewa na uhuru wa kiuchumi. Ili kuhakikisha usawa, watayarishaji wanaweza kujumuisha mabano yanayotegemea umbali, vizidishi vya darasa (biashara\/daraja la kwanza au vifaa sawia kwa madarasa\/vibanda hivyo kando na uchumi), au proksi zinazozingatia utajiri (km, malipo ya juu zaidi wakati wa kuondoka kwa ndege ya kibinafsi).<\/p>\n

      Maeneo mengi ya mamlaka hayaruhusu aina fulani za abiria kwa sababu za kibinadamu, matibabu, au kidiplomasia, kuhakikisha kwamba ushuru hauangukii kwa njia zisizo sawa kwa vikundi vilivyo hatarini. Ambapo malengo ya mshikamano ni muhimu, watayarishaji wanaweza kuainisha kwa uwazi mapato ya fedha za kimataifa za hali ya hewa au hatua za kukabiliana na hali hiyo, na hivyo kuweka usawa katika sheria yenyewe.<\/p>\n

       <\/p>\n

      Kwa nchi za visiwa vidogo vinavyoendelea (SIDS), nchi zilizoendelea kidogo (LDCs) na maeneo ya mbali, muunganisho wa hewa mara nyingi ni njia ya maisha. Misamaha au viwango vilivyopunguzwa vya njia za masafa mafupi na njia za kuokoa maisha kwa hivyo ni halali na zinaendana na mifumo ya usawa wa hali ya hewa. Mifano zipo: Ushuru wa Abiria wa Ndege wa Uingereza hutoa misamaha kwa baadhi ya viwanja vya ndege vya Scotland, na Kodi ya Mshikamano ya Ufaransa haitoi misamaha ya safari za ndege za matibabu na njia za kuokoa maisha. Maldives pia imepunguza viwango vya uchumi kwa raia.<\/p>\n

      Fiji huweka mapato kwa ajili ya kukabiliana na hali hiyo, ikisisitiza kwamba usawa unaweza kupatikana kupitia utofautishaji wa viwango na matumizi ya mapato. Zaidi ya hayo, kuzingatia kunaweza kuzingatiwa kwa kutumia viwango ambavyo vinatofautishwa na kikundi cha mapato. Hapo awali IMF ilipendekeza hili kwa bei ya kaboni kwa uchumi mzima (tofauti kati ya bei ya kaboni ya kipato cha chini, cha kati na cha juu).<\/p>\n

      Maendeleo pia yanaweza kujengwa katika muundo wa ushuru. Abiria wa hali ya juu na watumiaji wa ndege za kibinafsi - kwa kawaida watu matajiri zaidi, wanaotoa hewa nyingi zaidi - wanaweza kubeba malipo ya juu zaidi kwa kila abiria au kwa lita bila hatari kubwa ya kuvuja.<\/p>\n<\/div>\n <\/div>\n\n

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      Muhtasari wa Viwango vya Mfano vya Kodi Zilizopewa Kipaumbele za Usafiri wa Anga<\/h4>\n

      Ifuatayo inawakilisha muhtasari wa aina mbili kuu za ushuru uliopewa kipaumbele wa anga zilizojadiliwa
      \nKitabu hiki cha Mwongozo wa Kisheria, pamoja na viwango vya mfano<\/p>\n<\/div>\n <\/div>\n <\/div>\n<\/div>\n<\/div>\n\n\n

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      Wanasheria<\/h2>\n

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      Cl\u00e9mentine Baldon<\/p>\n

      Mshirika Mwanzilishi na Msimamizi katika Baldon Avocats na Mtaalam wa Kisheria wa Sekretarieti<\/h6>\n<\/div>\n <\/div>\n <\/div>\n \n \n
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      Daniel Mule<\/p>\n

      Mshauri Huru wa Sera na Sheria na Mtaalam wa Sheria wa Sekretarieti<\/h6>\n<\/div>\n <\/div>\n <\/div>\n \n \n
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      Pakua Kodi kwenye Vipeperushi vya Premium<\/h2>\n

      <\/p>\n <\/div>\n Pakua Mwongozo wa Kisheria<\/a>\n <\/div>\n <\/div>\n <\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":2541,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[18,34],"hidden_tags":[],"acf":[],"yoast_head":"\nLevies on Premium Flyers Legal Handbook | Global Solidarity Levies Task Force<\/title>\n<meta name=\"description\" content=\"The Global Solidarity Levies Task Force brings together countries from around the world to advance options for international levelies that will raise much needed revenue for the fight against climate change, and to support development and nature.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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