Isiseko somGaqo-siseko seGunya leNtloko

Irhafu lingumsebenzi ongundoqo wolawulo lwangoku, kwaye amandla erhafu asisiseko sokubonakaliswa kwegunya lowiso-mthetho. Kwinkqubo yedemokhrasi, umgaqo-siseko okanye imithetho esisiseko ingugunya lokulawula ilevy, ukuguqula, nokuqokelela irhafu kwisebe lewino-mthetho. Umzekelo, icandelo lesi-8 lomGaqo-siseko weUnited States linika iBhunga amandla "wonga nokuqokelela irhafu, i-IMpatro, i-Impoststys, i-Excies, xa i-UK ifumana igunya lobukhosi kwirhafuthelo kwiinkulungwane zendibano. Oku kwahlula amagunya kuqinisekisa ukuba inkqubo yerhafu ayilawulwa ngumphathi-mthetho-mthetho kodwa iphantsi kwengxoxo kawonke, ukulungiselela ulawulo olunobumba-mthetho-mthetho-mthetho-siseko. Umthetho wolawulo lwe-onqanyulwano-mthetho-mthetho usebenza njenge-oceronayi, njengoko kuqwanelwa i-ogne yi-ogronaba-ograc.[F.[1][F.]

Umgaqo "wokungahlawuli rhafu ngaphandle kokumelo" ugxininisa ukuxanduva kwembali eyabeka igunya lerhafu ngokuqinileyo kwimibutho yowiso-mthetho. Ukusuka kwiMagna Carta ukuya kwiNguqu yaseMerika, imfuneko yokuba ukuhlawulwa kwerhafu kufuna imvume kubameli abanyuliweyo kuyile umgaqo-siseko wangoku. Namhlanje, iindlu zowiso-mthetho-mthetho ehlabathini lonke `ipalamente, iingqungquthela, okanye iindibano zesizwe'indawo ezinelungelo elipheleleyo lokusungula iindleko-mali zerhafu, ukumisela irhafu, ukuchaza iziseko ezinokuhlawulwa, nokugqiba ukurhoxiswa kwerhafu. Lo mgaqo-siseko unika ilungelo lokumisela ukufaneleka kwemigaqo-siseko yerhafu nokukhuthaza ukuthenjwa kwabantu, njengoko abahlali besazi ukuba imigaqo-mthetho idlalwa ngokungatshintshi.

Ngaphandle komgaqo-siseko wesizwe, izibophelelo zezizwe ngezizwe kunye namaqumrhu ahlukeneyo esizwe asebenzisana negunya lerhafu. Umzekelo, amazwe angamalungu e-European Union kufuneka alungelelanise umthetho wawo werhafu kunye nemiyalelo ye-EU kunye nezivumelwano, ukanti iipalamente zesizwe zigcina imbopheleleko ephambili yokumisela imithetho yerhafu yasekhaya. Ngokufanayo, izivumelwano zorhwebo zidla ngokufuna iindlu zowiso-mthetho zilungelelanise amalungiselelo athile erhafu, okubonisa ukuguquka kobume bemithetho-mthetho-siseko sowisolawulo lwehlabathi jikelele

Izixhobo Zempembelelo Yomthetho Ekohlwayeni

Ukuququzelela Umthetho Werhafu

Inkqubo yokuguqula inkqubo yerhafu ibe ngumthetho ngabom kwaye ibekwe ngobuninzi. Ngokwesiqhelo, isindululo serhafu sisuka kwisebe eliphetheyo (umz., iminikelo okanye ubulungiseleli bezezimali) njengenxalenye yoqingqo-mali okanye yemali eyahlukeneyo. Ihamba kwiikomiti zemithetho-siseko sowiso-mthetho. Ngokunjalo ihamba kwikomiti yemali okanye iindlela zokuhlawula irhafu okanye iindlela ezithetha ikomiti efuna imvume-mali. /applicator projects, ibamba iindlebe neengcali zerhafu, kwaye icebisa ukupheliswa kwemithetho ehlaziweyo. Le nkqubo ithenjiswayo iqinisekisa ukuba imithetho yerhafu ihla ngokuqhubekayo, kodwa ikhokelele kakhulu, namathuba okungena kuyo, kunye nokungena mvume yokungena kwimithetho yoluntu. Okrwelelo lomthetho-mthetho-mthetho-siseko semali kufuneka utyikiswe yimiqatha, kwaye udelwe.

Iikomiti zomthetho zidlala indima enamandla ngokukhethekileyo ekulungiseni iinkcukacha zerhafu. Zingalungisa amaqondo, izibiyeli ezilungisayo, ufake amacandelo okutshona kwelanga, okanye zongezelele iincopho ezijoliswe kulo. Ngenxa yokuba umthetho werhafu ungoobuchule obuphezulu, abasebenzi bekomiti, abarhwebi bezoqoqosho, kunye namaqumrhu angaphandle angenabupartistiki afana I-Conalgivel Uhlaziyo lwemali [ inikela uhlalutyo kwiziphumo zengeniso, iziphumo zokusasaza, kunye neziphumo zezoqoqosho. Abaqululeki-mthetho kufuneka bavavanye izixano zokhuphiso olukhuthazayo ngokunyusa ingeniso.

Ukumisela irhafu kunye neMiqathango

Enye yezona ndlela zithe ngqo zokusetyenziswa kwegunya lowiso-mthetho kukumisela irhafu kunye nesiseko ekusetyenziswa kuso irhafu. Abenzi bomthetho bagqiba inkcitho eqhubekayo, eyolungelelanisayo, okanye ezokubuyisela imigangatho yerhafu yengeniso yomntu ngamnye, ukumisela irhafu yequmrhu, ukuchaza iipesenti zerhafu ye VAT okanye yerhafu, kunye nokusungula uxabiso lwerhafu yempahla. Ezi zigqibo ziphenjelelwa ziimeko zezoqoqosho (umz., ukuhla kwexabiso lerhafumfazeko), izinto eziphambili zoluntu (umz., ukuhlisa ukulingana kwemfundo, ukuxhasa imfundo), kunye nengqiqo yezopolitiki (umz.

Isiseko serhafu sibaluleke ngokulinganayo: izindlu zowiso-mthetho zichaza ukuba yiyiphi ingeniso, ukusetyenziswa, okanye ubutyebi obuphantsi kwerhafu. Ukugxothwa, kunye nemiqobo kungayitshintsha ngokuphawulekayo imithwalo yerhafu esebenzayo kunye nengeniso. Umzekelo, ezinye iipalamente ziye zakhetha ukuhlawula irhafu ngexabiso eliphantsi kunengeniso eqhelekileyo ukukhuthaza ukuveliswa kwemali, ngoxa ezinye zimisela irhafu kubantu abafanele ingeniso ephezulu. Ukukhethwa kwesiseko serhafu kubonakalisa amaxabiso endlu yowiso kunye noqikelelo lwazo lwezikhuthazo zezoqoqosho.

Ukuhlawulwa Kwerhafu Nokukhuthazwa

Ngaphezu kwexabiso lerhafu elithe ngqo, izindlu zowiso-mthetho zidala inkcitho yerhafu , kunye neerente ezinciphisa iimfanelo zerhafu kwimisebenzi ethile okanye kumaqela athile. Ezi ziquka izincopho (umz., inzala yendlu yendlu), ityala lerhafu (umz., ityala lerhafu yomntwana, uphando nemali-mboleko), ukukhulula (umz., ingeniso yerhafu engangeni ngeniso), kunye nexabiso elikhethekayo (umz., kwimiqathango yemali-mali yamakomkhulu yexesha elide). Ngokusebenzisa imigaqo yerhafuthelo ekubekeni ukuziphatha okuzimo, iintlawulo zendlu yowiso-mthetho-mthetho-mthetho-siseko, ikhompatho, imfundo, amandla avuselelwayo, okanye iprojective. Noko ke, irhafu yerhafu ekufuneka inciswe yingeniso eninzi yaye ingenziwanga ngqo kunokusetyenziswa ngemali okunga ngqo; abanye abagxeki beerhafu abagxeki bemali abamele bajongenelwayo ngonyaka.

Amandla omthetho kulo mmandla asoloko ephikiswa. Abaxhasi berhafu bagxininisa ulungiselelo olulungileyo, kwaye abenzi bemithetho bangasebenzisa izikhuthazo zerhafu ukuvuza abasebenzi okanye ooshishino. Ekuhambeni kwexesha, ukuqokelelwa kwemithetho ekhethekileyo ekhethekileyo kungenza ukuba imigaqo yerhafu ibe nzima kwaye ikhukulise isiseko, inyanzelise imilinganiselo ephezulu yokugcina ingeniso. Imigudu yokuphucula irhafu ijongene nokolula inkqubo ngokuphelisa okanye ukuthethelela irhafu, kodwa umthetho wezentengiso kunye nezilangazelelo zezobupolitika isoloko iyazilondoloza.

Imithetho Yerhafu Ekhongozelayo Nethi Yenziwe Ngokutsha

Imithetho yerhafu ayihlali kunye; iintlawulo zendlu yowiso-mthetho zisoloko zilungisa iiNguqulo zezoqoqosho, iingxaki zemali, imigaqo yomthetho, okanye ukutshintsha iimvakalelo zikawonke-wonke. IziHlaziya-guqu zinokuba mxinwa (umz., ukutshintsha isalathisi sozaliso sozaliso-mali) okanye ukubalasele okubanzi (umz., ukutshintsha ngokupheleleyo imigaqo yerhafu). Izindululo ezinkulu zerhafu, ezifana neSitheko soMthetho neSigunyaziso soMsebenzi eUnited States okanye ukusungulwa kweZibonelelo ze-Mali neNkonzo eIndiya, zibonisa indlela ezinokuyilungisa ngokuphawulekayo ngayo irhafu yerhafu. Ezi zindululo zidla ukubandakanya ukuthethwa okudedede, ukuva-iiiiiiiiiintengiselwa-mali phakathi kwamaqela ahlukeneyo, kunye nokubhatoso oluconono-cosayo.

Izicwangciso zomthetho zikwasebenzisa amalungiselelo okutshona kwelanga ngezantsi kwemini .ukuqinisekisa uhlolo lwexesha ngalinye lwemilinganiselo ethile yerhafu. Le mikhosi yabenzi bomthetho ukuhlolisisa ukuphumelela nobulungisa bezihlomelo okanye utshintsho lokwexeshana. Ngaphezu koko, izindlu zowiso-mthetho ziyakwazi ukuphinda ziphinde zitshintshe okanye zithathe indawo yemithetho ephelelwe lixesha okanye eyingozi ngokwezoqoqosho, njengokunciphisa imiqobo yedenti yerhafu kwizivumelwano zenkululeko. Inkqubo yokulungisa inkqubo ingundoqo ekulungiseni inkqubo yerhafu kucelomngeni olutsha, kuquka ukutshintsha kwamanani, ukutshintsha kwemozulu, kunye nokutshintsha kwemijikelezo yemali.

Impembelelo kwisizukulwana sengeniso

Ukunikezela kunye nokunyanzelwa

Umiselo lwemithetho luchaphazela ukuthotyelwa kwerhafu ngqo kwaye ngenxa yoko, isizukulwana sengeniso. Imithetho emiselwe kakuhle ecacileyo, esengqiqweni, nenyanzelisayo ikhuthaza ukuthobela ngokuzithandela, ngelixa imithetho entsonkothileyo okanye yokunika imiyalelo ingaqhuba ukubaleka nokuphepha. Imithetho yolawulo lwemali kunye negunya lamaziko olawulo lwerhafu (umz., i-IRS eU.S., i-HMRC kwi-UK), kuquka izigwebo zokungabhaptizi, imigaqo yokuhlawula irhafu, kunye namalungelo okuhlawula irhafu. Imali ehlawulwayo ingumgangatho wokugcinwa kwerhafu, njengemfazwe yerhafu ephantsi kwerhafu ehlawulwayo.

Ngaphezu koko, izikhululo zowiso-mthetho zingamisela amanyathelo okulwa nokungahlawulwa kwerhafu, anjengokufuna intlawulo yesithathu (umz., iifomu zeW-2, inzala yasebhanki), ukuzalisekisa iinkqubo zokubopha, nokusayina izivumelwano zezizwe ngezizwe zolwazi (umz., FATCA, CRS). Imirhumo yokwandiswa kwemali yemali eqokelelwayo, kodwa abalawuli kufuneka balinganisele le nto ngemibandela ephathelele imfihlo, umthwalo ophathekayo, kunye nokuhlawula irhafu. Isiphumo sengeniso sisikhulu: [ I-IMF] uqikelelo lwerhafu olo luthi luvalela iimali zerhafu ezinokunyusa izigidi zemali ehlabathini lonke.

Imiphumo Engokoqoqosho Yomgaqo-nkqubo Werhafu

Iinkqubo zerhafu ezibunjwe yizindlu zowiso-mthetho zinempembelelo enzulu kwindlela yokuziphatha yezoqoqosho, nto leyo ebangela ingeniso. Imigangatho esezantsi yengeniso yomsebenzi inganyusa ukuthatyathwa kwemisebenzi, ngoxa irhafu yenkampani ephezulu ingadinisa ukutyalwa kwemali ize inciphise ingeniso ehlawulwayo. Ii-asethi zerhafu zokulondolozwa nokugcinwa kwemali (umz., ii-akhawunti zomhlala-phantsi, izinto ezikhethwa ngamakomkhulu) zingatshintsha ulwabeko lwemali. Imithetho-Lafflareter jingss short + +] ukurhweba phakathi kwerhafuthi kunye nengeniso-(iiiiiiiiiiiiiiiiiiii, kwaye iyaqonda ukuba imigangatho ephezulu kakhulu yokugcinwa kwemali i-mali isenokunciphisa umsebenzi kunye nokuthotywa kwemali, ekugqibeleni ingeniso.

Uphando lwerhafu lubonisa ukuba utshintsho lwerhafu lunokuba neziphumo ezinkulu zemacro yezoqoqosho. Umzekelo, ukuncitshiswa kwerhafu yase-U.S. kunciphisa irhafu yeshishini ukusuka kwi 35% ukuya kwi 21%, nto leyo ekhokelela kwinyuselo yexeshana kwingeniso yorhwebo kunye nokurhoxiswa kwemivuzo yangaphandle, kodwa kwakhona lunyusiwe. Ngokufanayo, amazwe aseYurophu anciphisa ii-asethi zerhafu zerhafu afumana inkqubela emsebenzini. Imithetho ixhomekeke kwimizekelo esebenzayo ekhutha iziphumo zengeniso, kodwa ezi ziqinisekile. Isitshixo sisenza iinkqubo zerhafuthelo ezinciphisa ukugqwethwa komvo olwaneleyo ngexa kunyuswa kwengeniso---a ukulungele ukunyuka kwentlawulo oluqhubekayo.

Imiphumo Yokusasaza

Inzala ayiphelelanga nje kuphela kwimali epheleleyo kodwa ikwayimali elingana nokuthe ngqo. Iincwadi zemithetho zigqiba ngendlela umthwalo werhafu osasazwa ngayo kumaqela engeniso, imimandla, nezizukulwana. Iirhafu zengeniso ezithe rhoqo nezinexabiso eliphezulu kubangeni-mali zivelisa ingeniso ngelinye ixesha ukunciphisa ukungalingani; ukusetyenziswa kwerhafu ngokuhambelana kwemali ngerhafu ephezulu. I-VAT) ingachaphazela ngokungenakulinganiswa ngokuchaphazela iintsapho ezihlawulwa yintlawulo ngaphandle kokuba zihlawulwa yinkululeko okanye ityala. Irhafuthelo-mthetho ingasebenzisa inkqubo yerhafu ukuze kufunyanwe iinjongo zokufumana iimfuno ezinyukileyo, ezifana nokuxhasa iinkqubo zentlalo ngerhafuthe ephezulu. Iziphumo zokusasa zichaphazela ngokuthe ngqo inkxaso kawonke yerhafuzo kwaye ngenxa yoko ukuzinziswa kwengeniso ende.

Iingxoxo ezingokwasemthethweni ngenkqubela yerhafu zingoopolitiko. Abanye baphikisa ngelithi irhafu ephantsi kumakomkhulu nakwingeniso ephezulu ikhuthaza ukukhula okunceda wonke umntu ("ukuhla kwemivuzo"), ngoxa abanye bephikisa ukuba imali yerhafu eqhubekekayo efunekayo kwiinkonzo zikawonke-wonke kwaye inciphisa ukungalingani, ikhuthaza ukuxhasana kwentlalo-ntle. Ingeniso kufuneka igcinwe ngezantsi.

Uvavanyo Lomzekelo

United States: Irhafu Sixs kunye noMthetho womsebenzi (2017). Le mithetho ingundoqo yokuphelisa ingeniso ephezulu yenkampani kunye nerhafu, iphinda-phinde kabini uhlaziyo olusezantsi, kunye nerejista yombuso nerhafu yasekuhlaleni. Izigqibo zokuqala zengeniso zabonisa ulwando lwemali, kodwa ukwanda komgangatho wemali eseleyo. Iziphumo zengeniso yemali ezizipheneyo zihlala zidityaniswa, ibonisa indlela ezinokuntsonkothile ngayo izinyuko zemithetho yemithetho-mthetho, iziphumo ezingaqinisekanga.

Iindiya: Iinzuzo kunye neeNkonzo zerhafu (2017). IPalamente yaseIndiya yathatha indawo yomsebenzi odityanisiweyo wesizwe nerhafu esembindini ngeGST edityanisiweyo, efakwe ngokupheliswa komgaqo-siseko kunye nomthetho. Olu tshintsho lujolise ekunyuseni ukuthotyelwa, ukuphelisa iirhafu ezidityanisiweyo, kunye nokwandisa ingeniso. Ngexa utshintsho lwenzekile, iGST inyuse isiseko serhafu yerhafu kwaye iphuculelwe ingeniso karhulumente ngexesha elingephiyo, ibonakalisa amandla okuguqula inkqubo yerhafu yolawulo yolawulo.

UBukumkani obumanyeneyo: iPost-Breut Taxit Lungisano. Emva kokushiya iEU, iPalamente ye-UK yafumana ulawulo ngexabiso le-VAT nemithetho yoncedo karhulumente. Yasungula ukunqunyulwa kwerhafu kumashishini kunye nonciphiso lwabakhweli bomoya ukuze ikhuthaze urhwebo. Olu tshintsho lomthetho lubonisa indlela i-controgion enokuthi iphendule ngayo kutshintsho olukhulu lwe-Phondo ngokulungisa irhafunxa-ntenters ukuxhasa izinto eziphambili zezoqoqosho ezintsha, ichaphazela iingeniso zemali.

Ukulawula koMthetho nokuphendula

Ukuva Nophando

Amagosa alawula ulawulo lwerhafu ngeekomiti eziphethe ukuchongwa kwabaphathi berhafu, amagosa okulondoloza imali, kunye neengcaphephe ezizimeleyo. Ezi ntlanganiso ziqinisekisa ukusebenza kwamagosa oluntu, ukuhlawula irhafu, kunye neendleko zokuthobela. Uphando lokuphepha irhafu lusetyenziswa kucwangciso lokuyiphepha irhafu ngezantsi. NjengeePaperts zeParadisi okanye iLuxLeaks +_prompt imibuzo yomthetho-mthetho ekhokelela ekupheliseni ukuvaleka nokuqinisa imithetho echasene nokungathobeki.

ULawulo lohlahlo-lwabiwo-mali

Amandla emali yemali ``imbombo segunya lowiso-mthetho'). Irhafu ekwakusetyenziswa kuyo ngqo. Iimithetho-siseko kufuneka zigunyazise ukuqokelelwa kwengeniso kunye nenkcitho ngonyaka okanye ngamaxesha athile. Oku kudibanisa abaphathi-mthetho abayalelayo ukuba balungelelanise iimfuno ezikhuphiswano: ukunyusa ingeniso eyaneleyo yokuxhasa iinkqubo ngaphandle kokutsala iirhafu ezinzima. Iinkqubo zoqingqo-mali zidla ngokuquka ukuxelwa kwemali, ukukhutshwa kwemiqathango yemali, kunye nokulawulwa kwemali efunekayo. Kumazwe amaninzi, iintkonti azinakukwandiswa ukuchithwa ngaphandle kokunyusa irhafu okanye ukusika ezinye iinkqubo, zivelise isindululo semali.

Impinda yezeejaji

Ngoxa iziko lendlu yowiso-mthetho liseka imithetho yerhafu, iinkundla ziqinisekisa ukuba imigaqo yayo yomgaqo-siseko nokusesikweni. Uhlolo lwezeejaji lungawisa amalungiselelo erhafu achasene nokhuseleko olulinganayo, inkqubo efanelekileyo, okanye imigaqo yorhulumente. Umzekelo, iNkundla ePhakamileyo yase-United States ithe yazichaphazelela phantsi iirhafu ezicalucalucalulo ngokuchasene norhwebo lwamazwe okanye ngokusebenza kwayo. Le migaqo yomgaqo-mthetho wokumisela imithetho yerhafu ngokuchanekileyo nangokwemiqathango, igcina umthetho wenkqubo.

Ucelomngeni Nemilinganiselo Yolawulo Olusikelwe Imithetho

Uxinezeleko Lwezobupolitika

Izindlu zowiso-mthetho ezidityanisiweyo zidla ngokuzama ukudlulisa utshintsho lwerhafu olufike ngexesha elifanelekileyo. Ulwahlulo, ingakumbi kwiimeko zokusasaza, lungalibazisa amatyala erhafu, nto leyo ebangela ukungaqiniseki ngamashishini namalathisi. Kwezinye iimeko, iqhina eliphambili likhokelela kwinkqubo yerhafu ngokuphelelwa (ummiselo) okanye ukuxhomekeka kwimimiselo ephelelweyo enikezelweyo enikezelwe kumzuzu odlulileyo, njenge-U.S. "Abahambisi berhafuthi." Oku kunciphisa ucwangciso lwerhafuthelo kwaye kunciphisa ukuthobela.

Impembelelo Yezinto Ezikhethekileyo

Inkqubo yomthetho yerhafu ilula ukuphembelela imibutho, amaqela oshishino, abantu abazizityebi, nemibutho yokuxhasa izikhundla. Iminikelo, imibutho ejikeleza iminyango, kunye nokungakhuphi kwerhafu kungabangela imithetho yerhafu eninzi ukungenelwa ngokunciphileyo. Ngokufana nebhaso, iintelekelelo ezijoliswe kwicandelo, okanye ukukhulula amacandelo qhayiya.

Ukuntsonkotha Nokungabi Nabuchule

Umthetho werhafu ungowona buchule, ukanti imigaqo emininzi yerhafu ingabalawuli abanobuchule obunzulu. Baxhomekeke kubasebenzi beekomiti, iinkokeli zeqela, kunye nabaququzeleli bangaphandle, abanokukhokelela kwityala elinzima kakhulu elivelisa iziphumo ezingacwangciswanga. Imithetho entsonkothileyo yerhafu yandisa iindleko zokuthotyelwa kwabantu kunye namashishini, ivulela amathuba okuphepha. Maxa wambi amagosa asekuhlaleni angenamandla okuhlolisisa ngokucokisekileyo ukupheliswa kwemali, nto leyo ekhokelela ekubeni kulungiselelo elincinane elikhukulisela isiseko serhafu.

Ukhuphiswano Lokudityaniswa Kwehlabathi Nerhafu

Kumazwe aphantsi kokhuphiswano lwerhafu ehlabathi lonke. Kumazwe aphantsi kwerhafu, anika ulawulo oluqhelekileyo, okanye athethana ngezivumelwano zerhafu ukutsala ikomkhulu elihambayo. Oku "kubhalisa ezantsi" kunciphisa ingeniso karhulumente kunye nee-impyumpasi zeendlu zowiso-mthetho ezilawula umthwalo ukutshintshela kwiimeko ezihamba-hambayo ezifana nokusebenza nokusebenza. Iinkampani zamazwe ngamazwe ngamazwe zingaguqula ingeniso kwiimithetho-siseko serhafuthelo, ibeke izinyuko zerhafu eziphantsi kwesiseko sasekhaya. Imithetho-mthetho kufuneka isebenzisane ngobuchule obufana neprojektha ye-OECD BEPS ukulwa kwezi zixhobo zihamba-mali, kodwa izilangazelelo zesizwe zisoloko ziphazamisa umanyano olupheleleyo.

Icala

Amandla omthetho alawula irhafu abangela ukuqokelelwa kwerhafu. Ukusetyenziswa kwamanani kuphakamisa imibuzo ephathelele iinkonzo zamanani, ugcino-lwazi, nomsebenzi okude, kufuna izakhiwo ezintsha ezisemthethweni. Irhafu yendawobume neyakhe (ngomsi wekharbon, iplastiki, okanye ungcoliso-magama) ifumana intlawulo yemithetho-wiso-mthetho njengezixhobo zenkqubo yemozulu. Izivumelwano zezizwe ngemiqathango yerhafu encinane (umz., iOECD Primplate 2) idluliselwa ngomthetho wasekhaya ngeepalamente, ibonisa indlela iintlawulo zezindlu-mthetho-mfantakamo ze-menti ezisebenzisa ngayo imigaqo-siseko yomhlaba. Ngaphezu koko, ezinye izikhululo zihlola iziko ezizenzekelayo ezizinzileyo ezizinzileyo, njengexesha lokwenene lerhafuyo elinxulumene nemeko-mali.

Isiphelo

Amandla omthetho asisiseko semithetho elawula irhafu kunye nesizukulwana sengeniso. Ukusuka kwigunya elingumgaqo-siseko ukuya kwiinkqubo ezintsonkothileyo zokwenziwa komthetho, ukulungiswa, ukulawulwa, kunye nokuhlaziywa, izindlu zowiso-mthetho zibumba zonke iinkalo zendlela oorhulumente abaphakamisa ngayo imali. Ukusebenza kwemigaqo-siseko yerhafu ekushicileleni irhafu exhomisiweyo, ingeniso elinganayo ixhomekeke kwiingxoxo zemithetho yerhafu, iinkqubo ezikhanya-nte, kunye nokuhlola iinjongo ezikhethekileyo. Ngoxa iingxaki ezifana ne-tripring, ukuntlukwano, ukuntsonta, kunye nokudityaniswa kwehlabathi kuqhubeka, umgaqo ongundoqo: irhafuthelo ngaphandle kwemvume yemithetho esemthethweni iyamahlaziswe kuyimfuneko kubemi, abaphuhlisinkqubo yomthetho, abanezicazulu, abasebenzayo, nabanamangeneyo kwiingeniso ezixhasa okulungileyo kwezoqoqosho.