Learn Economics Issue.

𝑶𝒐𝒎𝒊𝒔𝒉𝒂 𝑱𝒊𝒎𝒂𝒂 𝒚𝒆𝒓𝒐𝒐 𝑮𝒆𝒆𝒋𝒋𝒊𝒃𝒔𝒊𝒊𝒇𝒂𝒎𝒖 𝒊𝒍𝒂𝒂𝒍𝒄𝒉𝒊𝒔𝒆𝒆 𝒔𝒆𝒆𝒓𝒓𝒊 𝒎𝒂𝒂𝒍 𝒋𝒆𝒅𝒉𝒂 ?
𝑨𝒔𝒊𝒊 𝑫𝒖𝒃𝒃𝒊𝒔𝒂𝒂
👇👇👇👇👇👇👇👇👇👇👇
𝑩𝒖'𝒖𝒖𝒓𝒂 𝑫𝒂𝒏𝒃𝒊𝒊 224/2013 𝑲𝒆𝒘𝒂𝒕𝒂 13 𝒕𝒊𝒊𝒏 𝑨𝒌𝒌𝒂𝒏𝒂𝒂𝒏 𝒕𝒖𝒎𝒆𝒆 𝒋𝒊𝒓𝒂
𝑶𝒐𝒎𝒊𝒔𝒉𝒏𝒊 𝑱𝒊𝒎𝒂𝒂 𝒉𝒂𝒂𝒍𝒂 𝒂𝒓𝒎𝒂𝒂𝒏 𝒈𝒂𝒅𝒊𝒊𝒕𝒊𝒊𝒏 𝒈𝒆𝒆𝒋𝒋𝒊𝒃𝒂𝒎𝒖𝒖 𝒒𝒂𝒃𝒂:

1) 𝑫𝒂𝒍𝒅𝒂𝒍𝒕𝒐𝒐𝒏𝒏𝒊 𝑱𝒊𝒎𝒍𝒂𝒂 𝒚𝒐𝒐𝒌𝒊𝒊𝒏 𝒂𝒍-𝒆𝒓𝒈𝒕𝒐𝒐𝒏𝒏𝒊 𝒐𝒐𝒎𝒊𝒔𝒉𝒂 𝑱𝒊𝒎𝒂𝒂 𝒚𝒂𝒎𝒎𝒖𝒖 𝒈𝒆𝒆𝒋𝒋𝒊𝒃𝒔𝒊𝒊𝒔𝒂𝒏 𝒘𝒂𝒓𝒂𝒒𝒂𝒂 𝒅𝒂𝒓𝒃𝒊𝒊𝒏𝒔𝒂 𝒅𝒂𝒂𝒏𝒅𝒊𝒊, 𝒔𝒂𝒏𝒂𝒅𝒂 𝒃𝒊𝒕𝒕𝒂𝒂 𝒇𝒊 𝒈𝒖𝒓𝒈𝒖𝒓𝒕𝒂𝒂, 𝒏𝒂𝒈𝒂𝒉𝒆𝒆 𝒌𝒂𝒇𝒇𝒂𝒍𝒕𝒊𝒊 𝒕𝒂𝒋𝒂𝒂𝒋𝒊𝒍𝒂 𝒂𝒅𝒅𝒂 𝒂𝒅𝒅𝒂𝒂 𝒇𝒊 𝒉𝒂𝒚𝒚𝒂𝒎𝒂 𝒉𝒐𝒋𝒊𝒊 𝒅𝒂𝒍𝒅𝒂𝒍𝒂𝒂 𝒉𝒂𝒓𝒌𝒂𝒕𝒕𝒊 𝒒𝒂𝒃𝒂𝒄𝒉𝒖𝒖;
2) 𝑨𝒌𝒌𝒂𝒂𝒕𝒂𝒂 𝑲𝒆𝒆𝒘𝒘𝒂𝒕𝒂 𝒌𝒂𝒏𝒂 𝑲𝒆𝒆𝒘𝒘𝒂𝒕𝒂 𝑿𝒊𝒒𝒒𝒂𝒂 1 𝒕𝒊𝒊𝒏 𝒘𝒂𝒓𝒂𝒒𝒂𝒂𝒏 𝒅𝒂𝒓𝒃𝒊𝒊𝒏𝒔𝒂 𝒅𝒂𝒂𝒏𝒅𝒊𝒊 𝒚𝒂𝒎𝒎𝒖𝒖 𝒌𝒆𝒏𝒏𝒂𝒎𝒖 𝒈𝒂𝒕𝒊𝒊𝒏 𝒕𝒂𝒋𝒂𝒂𝒋𝒊𝒍𝒂𝒂 𝒌𝒂𝒏 𝒌𝒂𝒇𝒇𝒂𝒍𝒂𝒎𝒖 𝒕𝒂’𝒆𝒆:
(𝒂) 𝑫𝒂𝒍𝒅𝒂𝒍𝒂𝒂𝒏 𝒉𝒂𝒚𝒚𝒂𝒎𝒂 𝒉𝒐𝒋𝒊𝒊 𝒅𝒂𝒍𝒅𝒂𝒍𝒂 𝒓𝒂𝒈𝒈𝒂’𝒆, 𝒏𝒂𝒈𝒂𝒉𝒆𝒆 𝒌𝒂𝒇𝒇𝒂𝒍𝒕𝒊𝒊 𝒕𝒂𝒋𝒂𝒂𝒋𝒊𝒍𝒂 𝒂𝒅𝒅𝒂 𝒂𝒅𝒅𝒂𝒂 𝒌𝒂𝒏 𝒊𝒕𝒕𝒊 𝒌𝒂𝒇𝒇𝒂𝒍𝒂𝒎𝒆𝒆 𝒇𝒊 𝒔𝒂𝒏𝒂𝒅𝒂 𝒃𝒊𝒕𝒕𝒂𝒂 𝒇𝒊 𝒈𝒖𝒓𝒈𝒖𝒓𝒕𝒂𝒂 𝒎𝒂𝒒𝒂𝒂 𝒊𝒔𝒂𝒂𝒕𝒊𝒊𝒏 𝒚𝒐𝒐𝒌𝒊𝒊𝒏 𝒅𝒉𝒂𝒂𝒃𝒃𝒂𝒕𝒂
𝒊𝒔𝒂𝒂𝒕𝒊𝒊𝒏 𝒎𝒂𝒙𝒙𝒂𝒏𝒇𝒂𝒎𝒆𝒆 𝒇𝒊 𝒊𝒕𝒕𝒊𝒊𝒏 𝒃𝒊𝒕𝒆𝒆 𝒚𝒐𝒐 𝒅𝒉𝒊𝒚𝒆𝒆𝒇𝒇𝒂𝒕𝒖 𝒐𝒈𝒆𝒆𝒔𝒔𝒊 𝒈𝒂𝒈𝒈𝒆𝒆𝒔𝒔𝒊𝒊 𝒐𝒐𝒎𝒊𝒔𝒉𝒂𝒂 𝑱𝒊𝒎𝒂𝒂, 𝒘𝒂𝒓𝒂𝒒𝒂𝒂 𝒅𝒂𝒃𝒂𝒓𝒔𝒂 𝒅𝒂𝒂𝒏𝒅𝒊𝒊 𝒎𝒂𝒒𝒂𝒂 𝑬𝒋𝒆𝒏𝒔𝒊𝒄𝒉𝒂𝒂𝒕𝒊𝒊𝒏 𝒎𝒂𝒙𝒙𝒂𝒏𝒇𝒂𝒎𝒆 𝒏𝒊 𝒌𝒆𝒏𝒏𝒂.
(𝒃) 𝑯𝒂𝒂𝒍𝒂 𝒌𝒂𝒇𝒇𝒂𝒍𝒕𝒊𝒊 𝒕𝒂𝒋𝒂𝒂𝒋𝒊𝒍𝒂𝒂 𝒅𝒂𝒍𝒅𝒂𝒍𝒂𝒂𝒏 𝒌𝒂𝒇𝒇𝒂𝒍𝒖𝒖 𝒒𝒂𝒃𝒖𝒖 𝒇𝒊 𝒉𝒂𝒏𝒈𝒂 𝒌𝒂𝒇𝒇𝒂𝒍𝒕𝒊𝒊 𝒘𝒂𝒓𝒂𝒒𝒂𝒂 𝒅𝒂𝒓𝒃𝒊𝒊𝒏𝒔𝒂 𝒅𝒂𝒂𝒏𝒅𝒊𝒊 𝒉𝒂𝒂𝒍𝒂 𝒈𝒂𝒃𝒂𝒂 𝒎𝒂𝒙𝒙𝒂𝒏𝒔𝒂𝒂 𝒚𝒆𝒓𝒐𝒐 𝒘𝒂𝒍𝒊𝒊𝒏 𝒊𝒍𝒂𝒂𝒍𝒂𝒎𝒆𝒆 𝑬𝒋𝒆𝒏𝒔𝒊𝒄𝒉𝒂𝒂𝒏 𝒌𝒂𝒏 𝒎𝒖𝒓𝒕𝒂𝒂’𝒖 𝒕𝒂’𝒂. 𝑹𝒂𝒂𝒘𝒘𝒊𝒊𝒏 𝒊𝒔𝒂𝒂 𝑸𝒂𝒋𝒆𝒆𝒍𝒇𝒂𝒎𝒂 𝒃𝒂𝒉𝒖𝒖𝒏 𝒌𝒂𝒏 𝒎𝒖𝒓𝒕𝒂𝒂’𝒖 𝒕𝒂’𝒂.
(𝒄) 𝑮𝒂𝒍𝒊𝒊𝒏 𝒌𝒂𝒇𝒇𝒂𝒍𝒕𝒊𝒊 𝒌𝒂𝒏𝒂 𝒊𝒓𝒓𝒂𝒂 𝒂𝒓𝒈𝒂𝒎𝒖 𝒉𝒆𝒓𝒓𝒆𝒈𝒂 𝒃𝒂𝒂𝒏𝒌𝒊𝒊 𝒅𝒉𝒊𝒎𝒎𝒂 𝒌𝒂𝒏𝒂𝒂𝒇 𝒎𝒂𝒒𝒂𝒂 𝑬𝒋𝒆𝒏𝒔𝒊𝒄𝒉𝒂𝒂𝒕𝒊𝒊𝒏𝒈𝒊𝒅𝒅𝒖𝒈𝒂𝒍𝒆𝒆𝒔𝒔𝒂𝒕𝒕𝒊 𝒃𝒂𝒏𝒂𝒎𝒖𝒖𝒕𝒊𝒊𝒏 𝒈𝒂𝒍𝒊𝒊 𝒏𝒊 𝒕𝒂’𝒂.
3) 𝑲𝒐𝒏𝒌𝒐𝒍𝒂𝒂𝒕𝒂𝒂𝒏 𝒐𝒐𝒎𝒊𝒔𝒉𝒊𝒄𝒉𝒊 𝒊𝒕𝒕𝒊𝒊𝒏 𝒈𝒆𝒆𝒋𝒋𝒊𝒃𝒂𝒎𝒖 𝒒𝒖𝒍𝒒𝒖𝒍𝒍𝒖𝒖 𝒇𝒊 𝒘𝒂𝒏𝒕𝒐𝒐𝒕𝒂 𝒐𝒐𝒎𝒊𝒔𝒉𝒊𝒄𝒉𝒂 𝒊𝒓𝒓𝒂𝒕𝒕𝒊
𝒅𝒉𝒊𝒊𝒃𝒃𝒂𝒂 𝒈𝒆𝒆𝒔𝒔𝒊𝒔𝒖𝒖 𝒅𝒂𝒏𝒅𝒂’𝒂𝒏 𝒇𝒆’𝒆𝒆 𝒌𝒂𝒏 𝒉𝒊𝒏 𝒈𝒆𝒆𝒋𝒋𝒊𝒃𝒏𝒆 𝒕𝒂’𝒖𝒖 𝒒𝒂𝒃𝒂.
4) 𝑲𝒆𝒆𝒘𝒘𝒂𝒕𝒂 𝒌𝒂𝒏𝒂 𝑲𝒆𝒆𝒘𝒘𝒂𝒕𝒂 𝑿𝒊𝒒𝒒𝒂𝒂 1 𝒋𝒂𝒍𝒂𝒕𝒕𝒊 𝒌𝒂𝒏 𝒕𝒖𝒎𝒂𝒎𝒆 𝒋𝒊𝒓𝒂𝒂𝒕𝒖𝒔, 𝑸𝒐𝒏𝒏𝒂𝒂𝒏 𝑩𝒖𝒍𝒂𝒂𝒏
𝒚𝒐𝒐𝒌𝒊𝒊𝒏 𝑯𝒐𝒓𝒔𝒊𝒊𝒔𝒆𝒆 𝑩𝒖𝒍𝒂𝒂𝒏 𝒐𝒐𝒎𝒊𝒔𝒉𝒂 𝒊𝒔𝒂𝒂 𝑾𝒂𝒂𝒋𝒋𝒊𝒓𝒂 𝑸𝒐𝒏𝒏𝒂𝒂 𝒇𝒊 𝑸𝒂𝒃𝒆𝒆𝒏𝒚𝒂 𝑼𝒖𝒎𝒂𝒎𝒂𝒂 𝑮𝒂𝒏𝒅𝒂 𝒐𝒐𝒎𝒊𝒔𝒉𝒏𝒊 𝒈𝒆𝒆𝒋𝒋𝒊𝒃𝒔𝒊𝒇𝒂𝒎𝒖𝒖𝒇 𝒚𝒂𝒂𝒅𝒂𝒎𝒆 𝒌𝒆𝒆𝒔𝒔𝒂𝒕𝒕𝒊 𝒂𝒓𝒈𝒂𝒎𝒖 𝒊𝒓𝒓𝒂𝒂 𝒙𝒂𝒍𝒂𝒚𝒂𝒂 𝒅𝒆𝒆𝒈𝒈𝒂𝒓𝒔𝒂𝒂 𝒅𝒉𝒊𝒚𝒆𝒆𝒇𝒇𝒂𝒄𝒉𝒖𝒖𝒏 𝒌𝒂𝒏 𝒈𝒆𝒆𝒋𝒋𝒊𝒃𝒔𝒊𝒊𝒇𝒂𝒕𝒖 𝒕𝒂’𝒂.𝑯𝒂𝒏𝒈𝒊 𝒐𝒐𝒎𝒊𝒔𝒉𝒂𝒂 𝒙𝒂𝒍𝒂𝒚𝒂𝒂𝒏 𝒅𝒆𝒆𝒈𝒈𝒂𝒓𝒔𝒂𝒂 𝒃𝒂𝒓𝒃𝒂𝒂𝒄𝒉𝒊𝒔𝒖𝒖𝒇 𝑸𝒂𝒋𝒆𝒆𝒍𝒇𝒂𝒎𝒂 𝒃𝒂𝒉𝒖𝒖𝒏 𝒌𝒂𝒏 𝒎𝒖𝒓𝒕𝒂𝒂’𝒖 𝒕𝒂’𝒂

‎Sirna gibiraa keessatti baasii (expense) gosa lamatu jira:
‎
‎1. Deductible expense = baasii hir’ifamu
‎2. Non-deductible expense = baasii hin hir’ifamne
‎
‎Maal jechuudha?
‎
‎Fakkeenyaan haa ilaallu...
‎
‎Dhaabbata PLC tokko haa fudhannu:
‎
‎• Waggaatti galii (revenue) qarshii 500,000 argate.
‎
‎Baasiiwwan armaan gadii raawwatameera:
‎
‎• Kiraa manaa = 100,000 ETB
‎• Miindaa hojjetaa = 100,000 ETB
‎• Baasii bulchiinsaa = 50,000 ETB
‎• Adabbii tiraafikaa = 5,000 ETB
‎• Baasii dhuunfaa = 15,000 ETB
‎
‎Baasii waliigalaa = 270,000 ETB
‎
‎Amma gaaffii asitti:
‎1. Accounting Profit meeqa?
‎2. Taxable Income meeqa?
‎3. Tax meeqa?
‎
‎(Dura ofii yaali)
‎
‎Yaaltee?
‎Deebii kee comment jala kaa’i.
‎

‎Amma deebiisaa waliin haa ilaallu:
‎
‎1. Accounting Profit meeqa?
‎
‎Accounting Profit shallaguuf galiirraa baasii hunda hir'isna. Jechuun:
‎
‎= Revenue − Total expense
‎= 500,000 − 270,000
‎= 230,000 ETB
‎
‎👉 Accounting Profit ykn bu’aa galmee irratti argamu qarshii 230,000 ta'a jechuudha
‎
‎2. Taxable Income hoo meeqa?
‎
‎Asitti wanta murteessaan tokkotu jira:
‎
‎Baasiin hundi hin hir’ifamu.
‎
‎Adabbii tiraafikaa + baasii dhuunfaa
‎👉 Non-deductible jedhama
‎
‎Sababni: hojii daldalaaf hin baane
‎
‎Kanaaf, hin hir’isnu.
‎Accounting Profit irratti deebisnee idaana:
‎
‎= 230,000 + (5,000 + 15,000)
‎= 250,000 ETB
‎
‎👉 Taxable Income qarshii 250,000 ta’a jechuudha
‎
‎3. Tax hoo meeqa?
‎
‎Dhaabbanni PLC gibira %30 kaffala.
‎
‎Kanaaf:
‎
‎= 250,000 × 30%
‎= 75,000 ETB
‎
‎👉 Gibirri kaffalamu qarshii 75,000 ta’a jechuudha

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Faayidaa Killeen (hanqaaquu) daa’immaniif qabu!

Hanqaaquun soorata guddaa kan qabu yoo ta’u, guddinaa fi guddina daa’immaniif faayidaa hedduu kan kennudha:

1. Madda Pirootiinii Badhaadhaa: Hanqaaquun pirootiinii qulqullina olaanaa qabu kan kennu yoo ta’u, kunis guddina maashaalee, suphaa tishuu fi guddina waliigalaa daa’immaniif barbaachisaa dha.

2. Vitaminoota fi Albuuda: Hanqaaquun vitaaminoota fi albuudota barbaachisoo ta’aniin kan badhaadhe yoo ta’u, isaan keessaa:

Vitamin A: Fayyaa ijaa fi hojii ittisa qaamaa ni deeggara.

Vitamin D: Guddina lafee fi xuuxamuu kaalsiyeemiitif barbaachisaa dha.

Vitamin B12: Guddina sammuu fi seelii dhiiga diimaa fayyaa ta'eef barbaachisaa dha.

Iron: Oomisha himoogilobiinii fi hir’ina dhiigaa ittisuuf barbaachisaa dha.

3. Kan sukkaara hin qabnee ,dafee daa’imman quubsuu fi kan hangi gosa coomaa ‘cholestrol’ jedhamu isaa hedduu hin taane waan qabuuf carraa daa’imman akka furdina qaamaa hamaa hin godhannef ni fayyada

4. Kooliin: Soorata hanqaaquu keessatti argamu kun guddina sammuu fi hojii hubannoo kan deeggaru yoo ta’u, keessumaa daa’imman guddachaa jiraniif faayidaa guddaa qaba.

5. Humna Guddisuu: Hanqaaquun pirootiinii fi cooma madaallii gaarii kan kennu yoo ta’u, kunis guyyaa guutuu sadarkaa anniisaa tasgabbaa’aa ta’e eeguuf gargaara.

6. Fayyaa Ijaa Deeggarsa: Hanqaaquun luutein fi zeaxanthin, antioxidants kan mul'ata fayya qabeessa ta'eef gumaachan of keessaa qaba.

Itti fayyadama
💪Umurii ji'a ja'aa eegalanii Daa’imman torbanitti killee(buphaa)tokkoo hanga guyyaa guyyaan tokko tokko( giddu galeessaan daa’imman torbanitti buphaa(killee) afur) argachuun barbaachisaa dha.

Hub. Daa’immaniif killee(buphaa) affeelamee hin bilchaatiin kennuun gaarii miti*

Akkasumas killeen gosa nyaata amala Allarjii fiduun beekaman keessaa tokko waan ta'eef hordofuun barbaachisaadha

Is Economics Studies Human Activities In Environments ........?