Ibyo bita "kugabana ibice," kwishyura imisoro (CBS na IBS) mubice mugihe cyo gukemura ibibazo byubukungu, byagiye bivugwa muburyo butandukanye, ndetse bamwe babikunda cyangwa barabyanga batazi neza impamvu.
Ubwa mbere, "kugabana kwishyura" ntabwo ari igitekerezo gishya kwisi, ntabwo ari igihangano cya Berezile; dufite ingero mu Burayi, Aziya, na Amerika y'Epfo, cyane cyane muri Chili, ndetse bikaba byarabaye intandaro ya fagitire ya elegitoroniki ikoreshwa cyane.
Icyitegererezo gishyirwa mu bikorwa muri Berezile gishingiye ku ihame ry'uko inyemezabuguzi zibiri hamwe n'impapuro zerekana imisoro (zitandukanye) bizatangwa muri buri gikorwa. Rero, mugihe ibicuruzwa cyangwa serivisi byishyuwe, aya mafaranga yumusoro azaba amaze gukusanywa nuwaguze, bikuraho ibihe uwatanze umusoro yishyuye. Ahubwo, umusoro uzishyurwa nuwaguze ibicuruzwa cyangwa serivisi, kurugero.
Sisitemu yatanzwe yo gukusanya imisoro mishya (CBS na IBS) igamije gukoreshwa ku isi hose (ku bikorwa bijyanye n’imari y’imari, igizwe hafi n’ibikorwa byose) kandi mu buryo buhuye n’ubundi buryo bwo kwishyura, usibye amafaranga cyangwa kugenzura gusa. Nk’uko umushinga w'itegeko ubiteganya, iyi gahunda ni imwe mu nkingi zemeza ko mu isanduku ya Leta ishinzwe kwinjiza imisoro n'amahoro (CBS) na komite ishinzwe imiyoborere (IBS) hazajya habaho umutungo mu buryo bunoze, muri Burezili.
Nubwo bimeze bityo, niba ubu buryo bwashyizwe mubikorwa, ibigo bizagira isuzuma ryambere, bivuze ko sisitemu izahita ibara umusoro ugomba kwishyurwa. Iyi moderi isanzwe ikorera muri Rio Grande do Sul kubucuruzi buciriritse. Muri ubu buryo, kugabanuka gukomeye kwinshingano zinyongera biteganijwe; ariko, ibigo bizakomeza gukenera sisitemu yo gukurikirana inzira zose, kuko bazashobora gusuzuma itandukaniro iryo ari ryo ryose bakiriye itangazo ry’inzego zishinzwe imisoro.
Imikorere ikubiye muri PLP 68/24 iteganya uburyo bwikoranabuhanga buhanitse bushobora gufasha, mubindi, inama nyunguranabitekerezo hagati y'ibigo by'imari, komite ishinzwe imiyoborere ya IBS, hamwe na serivisi ishinzwe kwinjiza imisoro.
Abashinzwe imisoro bavuga ko "kwishyura kugabana," biramutse bishyizwe mu bikorwa, bishobora kuba igikoresho cyiza cyo kurwanya inyemezabuguzi mpimbano, uburiganya bwa karuseli, gahunda z’uburiganya, kunyereza imisoro, n’ibindi.
Ku rundi ruhande, umusoreshwa azaba afite uburenganzira bwo gusubizwa ingwate, kubera ko yaba abashinzwe imisoro ya Leta cyangwa abashinzwe imisoro bo mu zindi nzego z’amahanga batazashobora gusaba "kubura amikoro" yo kwishyura, kubera ko umusoro uzaba utandukanijwe mu gihe cyo kwishyura inyemezabuguzi binyuze mu buryo ubwo ari bwo bwose bw’amafaranga.
Imwe mu ngingo nazo zigibwaho impaka kandi zikaba ari intego yo kunengwa n'abasoreshwa ni itegeko rivuga ko, hamwe n’ "kwishyura kugabana," umusoreshwa azahabwa gusa inguzanyo igihe umusoro wakwa ku bicuruzwa wishyuwe.
Izindi mpungenge zagaragajwe n’abasoreshwa zijyanye n’uburyo inguzanyo zabo zigenzurwa, kubera ko muri ubu buryo, abashinzwe imisoro bazagena amafaranga yemerewe inguzanyo. Ni muri urwo rwego, amabwiriza agamije gushyiraho uburyo bwo gutanga ibisobanuro hamwe n’inguzanyo n’inguzanyo ziboneka mu kugenzura abasoreshwa. Igitekerezo rusange kijyanye no koroshya no gukorera mu mucyo, gushaka kwemeza ko umusoreshwa afite inshingano imwe gusa: kugura no kugurisha hamwe na fagitire.
Ikigaragara ni uko nta mpamvu yo gutinya iyi gahunda nshya yo gukusanya, kuko izakomeza gukosorwa n’impaka zikomeye, hamwe n’abakinnyi batandukanye bazaba hagati muri ubu buryo, cyane cyane ibigo by’imari, nta gushidikanya ko bagomba kugira uruhare rugaragara mu ishyirwaho n’iterambere ry’iyi gahunda nshya kandi igoye kugira ngo bataremerera abasoreshwa mu bihe ibyo ari byo byose.
