Ukuhlawulwa Kwerhafu Njengenjini Yolawulo Lwale Mihla

Ukuhlawula irhafu asiyombopheleleko nje yemali; kuyindlela esisiseko oorhulumente abaxhasa ngayo imisebenzi yabo, banikele ngayo impahla kawonke-wonke, kunye nendlela yokuziphatha kwezoqoqosho. Ukusuka kwimpucuko yamandulo . "apho izishumi zaxhasa khona iitempile nemikhosi"ukuya kutsho kwimithetho entsonkothileyo yerhafu yanamhlanje yehlabathi lonke, amandla okuhlawula nokuqokelela iirhafu achaza igunya lorhulumente. Ukuqonda ukuba ngubani oqokelela iirhafu, kutheni zikho, kutheni kutheni kumele abantu ngabanye, amashishini kubalulekile kubafundisi, kubafundi, kunye nakubemi ngokufanayo. Oku kukhokela oku kwandisiwe kuhlola imibambo epheleleyo yerhafuthelo, ukusuka kwimigaqo yayo esisiseko ukuya kwimpembelelo yayo yehlabathi.

Isiseko Sokuhlawula Irhafu: Injongo Nemigaqo

Umba ophambili, ukuthunyelwa kwerhafu ngokunyanzelekileyo koovimba bemali abasuka kwimibutho yabucala (abantu kunye namaqumrhu) kurhulumente. Oorhulumente basebenzisa le ngeniso ukuxhasa iinkonzo zikarhulumente, imfundo, ukunyamekela impilo, izibonelelo-mali-mali-mali-ukuze imakelele okanye ukungaphumeleli ukunikezela ngokupheleleyo. Ngaphandle kwemali ehlawulwayo, irhafu ikwasebenza njengesixhobo somgaqo-nkqubo wentlalo (ukukhuthaza ubutyebi), ukukhuthuzwa kwezoqoqosho (ukunyuka kwamaxabiso okanye ukudodobala kwezoqoqosho), kunye nokuphuculwa kwesimilo (ukungakhuselwa kwemisebenzi eyingozi njengokutshaya).

Iinkqubo zerhafu zidla ngokuvavanywa ngemigaqo yokulingana (ukungalingani), ukuphumelela (ukugqwethwa okungaphelelanga kwezigqibo zezoqoqosho), nokulula (indawo yokuthobela nolawulo). Le migaqo idla ngokungqubana, nto leyo ekhokelela kwiingxoxo eziqhubekayo zemigaqo-nkqubo. Umzekelo, irhafu yengeniso eqhubekekayo kakhulu isenokuba ntle kodwa iyakwazi ukunciphisa izikhuthazo zokusebenza okanye ukuhlawula, ngoxa irhafu ethe tyaba kodwa isenokungalingani ngokungafaniyo.

Iindidi Ezinkulu Zerhafu

Irhafu ingahlelwa ngokwemilinganiso emininzi: ngoko kuhlawulwa (ingeniso, ukusetyenziswa, ubutyebi), ngubani othwala umthwalo (ii-ii-intshi ezingangqalanga), kunye nexabiso lexabiso (eliqhubekekayo, elilungelelanisiweyo, eliphindayo). Olona hlobo luqhelekileyo luquka:

Irhafu

Irhafu ehlawulwayo ihlawulwa kwingeniso-------------wandini, imivuzo, imbuyekezo yotyalo, kunye nengeniso yeshishini. Kumazwe amaninzi, abantu ngabanye bahlawula intlawulo eqhubekayo (ingeniso ephezulu irhafu ngepesenti eziphezulu), ngoxa iziko lemibutho lisenokubonana nerhafu erhafiweyo okanye eqhubekayo. Umzekelo, eUnited States, irhafu yerhafu nganye ngokweemali ehlawulwayo isuka kwi 10% ukuya ku 37%, njenge-2025, lomlinganiselo wequmrhuthayo ingunxa-mali ekhantiweyo. Inkonzo ye-International Revotion Service (IRLT)[FLD 1] ihambisa le rhafuno yexabiso lorhulumente lorhulumente. I-United States iphinda inyanisa iirhafuno zazo ngokweethi eyahlukileyo ku-3% ye-3.

Irhafu yokuThija

Le rhafu isetyenziswa xa kuthengwa iimpahla okanye iinkonzo. Iifomu eziqhelekileyo zerhafu (ezibhaliswe ngenqanaba lokuthengiswa kokokuqala) kunye nerhafu eyongezelelweyo yexabiso (VAT), eqokelelwa kwisigaba ngasinye semveliso nokusasazwa. EUnited States, oorhulumente basekuhlaleni bakhupha iirhafu zerhafu, ukusuka kwisi-4% ukuya kwi-10% okanye ngaphezulu. Amanye amazwe aphucukileyo asebenzisa iVAT, edla ngokusetyenziswa yi-15-27%. Irhafuthelo ephantsi idla ngokuphinda isetyenziswe ngenxa yokuba iintsapho ezifumana imali ephantsi zichitha isabelo esikhulu sengeniso yazo kwizinto ezihlawulwa yirhafu. Imithetho emininzi ikhetha iimfuno ezifana nokutya kunye nonyango ukuze ifeze oku.

Irhafu Yempahla

Irhafu yempahla isekelwe kwixabiso elithelekelelwayo lemali yefama yehlabathi nezakhiwo. Ziziindawo eziphambili zengeniso yoorhulumente basekuhlaleni kumazwe amaninzi, ukuxhasa izikolo, amapolisa, iinkonzo zomlilo, kunye nokugcinwa kwezixhobo. EUnited States, irhafu yempahla iyahluka kakhulu ngokwendawo, ngexabiso elisebenzayo elisukela ku-0.5% ukuya kungaphezulu kwe-2% yexabiso lasekhaya ngonyaka. Ezinye irhafu zikwayindawo yobuqu (umz., izithuthi, izixhobo). Abahlalutyisi baphikisa ukuba irhafu yempahla ingadimazisa ukulondolozwa kwamakhaya kunye nenkqubela phambili, ngoxa abaxhasi bexabisa ukulondolozwa nokuziphendulelwa kwabo.

Ukutshatyalaliswa kwerhafu nerhafu ekhethekileyo

Iirhafu ezikhutshwayo ziirhafu ezikhethekayo kwimpahla ethile okanye kwimisebenzi, njengepetroli, utywala, icuba, nokungcakaza. Zisoloko zibizwa ngokuba yirhafu yezobungozi ngenxa yokuba ziyayidimaza ihambo ebonwa njengeyingozi ngoxa inyusa ingeniso. Umzekelo, irhafu yemali yepetroli eUnited States ingu-18,4 ye-i-$, ngokuyintloko isetyenziselwa ukuxhasa ulwakhiwo lwendlela. Ngokufanayo, izixeko ezininzi zifaka irhafu yehotele kunye nerhafu yemoto yokurhoxisa irhafu ebhankisweni yabakhenkeni.

Ingeniso Yekomkhulu Nerhafu Enobutyebi

Irhafu yemali efunyenwe kumakomkhulu ihlawulwa ngengeniso yempahla efana ne-oyile, amaqhina, nefama. Izinga liphantsi kunerhafu yerhafu eqhelekileyo ekhuthaza ukuveliswa kwerhafu. Amazwe ambalwa (kuquka i-Norway, iSpeyin, neSwitzerland) afumana irhafu yemali eninzi e-Vy kwixabiso eliphezulu labantu abafanele ukuzuza i-nethi. Iirhafu ezinjalo zithandabuzeka ngenxa yoxabiso lobunzima kunye nohambo ngemali. I-United States ayinayo irhafu yobutyebi bemali karhulumente, nangona izicelo zihamba rhoqo.

Ngubani oqokelela irhafu: Inkqubo eneemali ezininzi

Ukuqokelelwa kwerhafu kwabelwa kumgangatho wonke karhulumente, ngamnye unegunya nembopheleleko yakhe. Le ndlela ifanelekileyo ivumela ukuba kubekho imithetho elungeleleneyo kodwa yenza ukuba kube nokuntsonkotha.

Umgangatho womanyano

EUnited States, i-International Revolution Service (IRS), umbutho weSebe leMali, uqokelela iirhafu zengeniso karhulumente, irhafu yenkampani, irhafu yerhafu yequmrhu (Ukhuseleko neMedicare), irhafu yezendawo, kunye neerhafu ezahlukeneyo. I-IRS ilungiselela ukubuya kwabantu abangaphezu kwezigidi ezili- 160 unyaka ngamnye. Amandla ayo okuqinisekisa aquka ukubhalisa iirhafu, izigwebo, kunye netyala lolwaphulo-mthetho lokuqhatha. Amanye amaqumrhu amaziko asekuhlaleni aqokelela irhafu enkciso ekhethekileyo (uKhuselo lokhuseleko lokhuseleko neTBHOFok-mali neTCTB (TB) asingatha irhafu emali emali e-alcohoholi, icuwa, icuba, kunye nezixhobo zompumpu.

Umphakamo wemeko

Urhulumente ngamnye unesebe lakhe lengeniso okanye umbutho olinganayo. Baqokelela irhafu yengeniso karhulumente (ukuba iyafaneleka), irhafu yerhafu karhulumente, irhafu yeshishini, iirhafu zerhafu zemali-ntengiso, neerhafu ezahlukeneyo (umz., irhafu ye-inshorensi, irhafu ye-inshorensi kwimibutho yendalo). Iimithetho zerhafu zikarhulumente ziyahluka ngokuphawulekayo. Umzekelo, u-Oregon akanayo irhafu yerhafu kodwa irhafu ephezulu yobuqu; iNew Hampshire ayinayo ingeniso ebanzi okanye irhafuntavo kodwa ixhomekeke kwirhafu yempahla kunye nerhafu yezindlu zokutyela.

Inqanaba Langaphakathi

I-odolies, izixeko, izithili zesikolo, kunye nezithili ezikhethekileyo (umz., abaphathi bothutho) baqokelela iirhafu zempahla, iirhafu zerhafu yasekuhlaleni, yaye ngamanye amaxesha irhafu yengeniso yasekuhlaleni (umz., isixeko sihlawula irhafu ePhiladelphia, iSt. Louis). Le ngeniso ibonelelo ibonelela ngqo kwiinkonzo zasekuhlaleni: amapolisa kunye namasebe omlilo, izikolo zikawonke wonke, ukulungiswa kwendlela, iipaki, kunye neelayibhiwo-data. Uvavanyo lwerhafumfa yerhafu yerhafu yemali ludlalwa ngumgcini-mali okanye umqokeleli-rhafu wemali wengingqi.

IMibimbi yeZizwe Ngezizwe neyoMbutho

Irhafu ingaqokelelwa yimibutho yezizwe ngezizwe ngokwemeko ekhethekileyo. Umzekelo, i-European Union ifumana inxalenye yemali ye VAT nemisebenzi yamalungu emisebenzi yamazwe e- yobuncwane obuzii-. I-World Trade Corade (WTO) ayiqokeleli irhafu kodwa imisela imithetho echaphazela ukuqokelelwa kwerhafu. Amazwe amaninzi anezivumelwano zerhafu ukunqanda irhafu ngokuphindwe kabini kunye nokutshintshisana ulwazi ngokuzenzekelayo phantsi kwezivumelwano ezifana nomgangatho wengxelo eqhelekileyo (CRS) okhuliswe yi-OLTCD. Umbutho wezonotho wezoshishino noPhuhliso-MALI (ECD)[FLD] udlala indima engundoqo kwimiqatha yerhafuyo yerhafuyo yehlabathi lonke, kuquka nesivumelwano sakutshanje kwi-mali ye-yonke% ye-yonke.

Isizathu Sokuba Sihlawule Irhafu: Ngaphezu Kwengeniso

Nangona eyona njongo iphambili yeyokuxhasa intsebenziswano kurhulumente, iirhafu zisebenza ngokunzulu kwimisebenzi yentlalo.

Ukubonelela ngeeNkcukacha zoLuntu

Iimpahla zikawonke-wonke azinakufumaneka kwaye azinakukhutshwa ngezantsi, zicocekile, zikhuselekile zweni, zizindlu zokukhanyisa, iindlu zezibane ezisisiseko. Imarike ayiyi kuzinika kwimigangatho egqibeleleyo ngenxa yokuba abakhweli abakhululekileyo bangangenelwa ngaphandle kokuhlawula. Irhafu kuphela indlela yokuxhasa ezi zinto zibalulekileyo. Ngokufanayo, iinkonzo ezifana nemfundo kawonke-wonke, iinkqubo zonyango lwezempilo (kumazwe amaninzi), kunye nezibonelelo zixhomekeke kakhulu kwingeniso yerhafu. EUnited States, umzekelo, malunga nama-90% emali yemfundo yeK-12 ivela kurhulumente nakwirhafuwo yasekuhlaleni, kunye nerhafuthelo yempahla ephuma kwimvelaphi enkulu.

Ukuhlaziya Ubutyebi Nokunciphisa Ukungalingani

Iinkqubo zerhafu eziqhubekekayo .Apho abanikazi berhafu bahlawula ipesenti enkulu yengeniso yabo .Isixhobo esiyintloko sokunika intlawulo (umz., izitembu zokutya, iimali zerhafu zemali ehlawulwayo, ukhuseleko lwentlalo), irhafu inciphisa ukulingana okusekelwe emarikeni. NgokweBhovisi yoHlango lwemali ebhanki eBhunga leNtshona Koloni, emva kokuba benike ityala lonke irhafu nezokudlulisa, iGinicontizelo (umlinganiselo wokungalingani) kwiU.S. ihla malunga nama-20% emali ehlawulwa yingeniso ephambili yemali yezentengiso engoko yezoqoqosho. Abagxeki bephikisa ngelithi ukunyuka kwemali kusenokudambisa ukukhula kwezoqoqosho, kodwa inkoliso ingcali yezorhwebo bayavuma ukuba umgangatho othile wemiqatha yokuphucula umgangatho womgangatho womgangatho wentlalo kunye nethuba.

Ukuziphatha kokufaka impembelelo

Irhafu ingakhuthaza ukuziphatha ngendlela efunwayo. Irhafu ekhutshwayo kwicuba lecuba notywala inciphisa ukusetyenziswa: unyuko lwexabiso le 10% lokutshaya luncitshiswa malunga ne 4% kumazwe afumana imali eninzi. Iirhafu zekharbon zijolise ekunciphiseni umphunga wegesi eshushu. Iirhafu (iiingeniso, iimali zokuhlawula) zikhuthaza ukuba abe namakhaya, ukugcina umhlala-phantsi komsebenzi, ukugcinwa kwamandla okuhlaziya, nokunika uncedo. Ngokuchasene noko, irhafuthelo (umz., isohlwayo egunyaziswa phantsi koMthetho we-Afford Careal Care, nangona ngoku iphelisiwe) inqanda ukungasetyenziswanga.

Ukuzinziswa Kwezoqoqosho

Inkqubo yerhafu ingundoqo kwimiba yokuxhasa irhafu. Ngexesha lokurhoxa kwemali, izinzisi ezizenzekelayo, ukuqokelela irhafu ephantsi kwengeniso kunye nokukhuselwa kwentlawulo egqithisiweyo . /ukukhusela ilahleko yemali eninzi. Urhulumente uyakwazi ukuzalisekisa irhafu esemthethweni (umz., intlawulo yowama-2009 kunye nowama-2020 yemirhumo) ukunyusa imfuno edibenekileyo. Ngexesha lempumelelo, ingeniso yerhafuzo yendalo inceda ukupholisa uqoqosho. Inkqubo yerhafu ehamba phambili yozinziso iqikelelo iqikelelo kuncikelelwa ekunciphiseni iziphumo ze-125-20% kwingeniso yoqoqosho oluphambili.

Impembelelo Ebanzi Yokuhlawulwa Kwerhafu Ebutholweni

Inkqubo yerhafu ayimicimbi yoqingqo - mali lukarhulumente kuphela kodwa ikwalawula nehambo yomntu ngamnye, izigqibo zoshishino nemiphumo yezoqoqosho ekudala ikho.

Ukukhula Kwezoqoqosho Nokuveliswa Kwemali

Ulwalamano phakathi kwerhafu kunye nokwanda kwezoqoqosho luntsokothile. Irhafu ephezulu ephantsi kwengeniso nekomkhulu ingadimaza umsebenzi, ukugcina, nokuzinzisa utyalo-mali. Noko ke, ingeniso enyuselwayo yemali yoluntu kwimfundo, izibonelelo, kunye ne-R&D enyusa imveliso. Uphando lwe-ECD ne-IMF lubonisa ukuba irhafu yemali yenkampani yemali iyingozi kakhulu ekukhuleni, ilandelwa yirhafu yengeniso yobuqu, ngoxa ukuhlawula irhafuthelo (i-panki ebanzi kakhulu esekelwe kwimibatho) kunye nerhafu yempahla kungagqwethwa kakhulu. Amazwe anemibathatho yerhafu ephantsi (umz., Ireland, nge-12,5%, i-Hungary, i-9%) idla ngokutsala ingeniso yemali eninzi, kodwa isenokulawulwa yingcinezelo yerhafu yoluntu ehlabathini lonke.

Ukulingana Nokulunga

Umahluko phakathi kwerhafu ebotshelelweyo nerhafu ehlawulwayo ubalulekile ukuze kuthotyelwe ngokuzithandela. Ukuba abemi bamazwe bakholelwa ukuba izityebi okanye imibutho iyaziphepha iirhafu ngemiba yokuphepha okanye nge-akhawunti yangasese, ukuthemba inkqubo etshayelwayo. Umsantsa werhafu . Umahluko phakathi kwerhafu ehlawulwayo nerhafu ehlawulwayo, uqikelelwa kuma-$40 amawaka ezigidi-20022 ngonyaka eUnited States, kunye nomgangatho ophezulu wabangeni-mali osisibonelelo-mali-mali ebhankithayo. Imigudu yokuvala umsantsa i-IRS, ukuchaza okungqongqo okufunekayo ukubhatala kwemali nempahla yezizwe, kunye nokukhutshelwa kwerhafuthelo kawonke (ngeyaseFinland naseNorway).

Ukhuphiswano Lwerhafu Nentsebenziswano Yazwenibanzi

Kumazwe asemhlabeni wonke, akhuphisana ukutsala ikomkhulu kunye netalente ngolawulo olulungileyo lwerhafu. Olu gqatso luye ezantsi lunganciphisa iingeniso zerhafu zeshishini-lifa lemveli .(avege qualities) irhafu yequmrhu elingumphathi-mikhosi wenkampani ephezulu iye yehla ukusuka malunga nama-40% ngowe-1980 ukuya ngaphantsi kwama-25% kwi-2025. I-OECD/G20 ISiqengqelezi se-Framey somthetho wesivumelwano semali encinane yehlabathi lonke, ngokuqala ngo-2024, ngenjongo yokuphelisa ingeniso kunye nokhuphiko lwerhafu. Kodwa ke, imiqobo yezopolitiki nezixhobo zezoshishino zoshishino (umz.z.

Ucelomngeni Oluphambili Notshintsho Kwirhafu Yanamhlanje

Iinkqubo zerhafu zijongene neengxaki ezipheliswayo: ukunyuka kwezoqoqosho, ukuxinzelelwa phantsi, umsebenzi owenzelwe abantu, kunye nobuchule bokuzenzela. Abenzi bezolawulo kufuneka baqhelane nokuqinisekisa ukuba irhafu ihlala isebenza kakuhle kwaye ilungile.

Amanani Erhafu Neenkcubeko

Imithetho yerhafu yesithethe ithatha ubukho bokoqobo, kodwa amashishini amanani angasebenza kwindawo engenayo indawo yezitena ne-morta. Amazwe amaninzi ngoku abeka iirhafu zerhafu zemali eziphuma kwintengiso, ukuthengiswa kwedata, kunye neenkonzo zokuthumela irhafu. I-OECD'S Prip Si si si si simo esinye sifuna ukuhlawula amalungelo entengiselwano kwii-intengiso ezinkulu, kodwa isivumelwano sehlabathi lonke sihlala sinzima. Ngokufanayo, ingeniso yerhafuzo zerhafu evela kwi-crypocrences kunye nemali ehloniphekileyo iphakamisa imingeni enzima. IRS ikhuphe ukhokelo kodwa izama ukuqhuba intengiso kwintengiso engalawulwanga. [FLT:]

Irhafu Yemekobume Nosukelo Lwemozulu

Irhafu yekharbon kunye nenkqubo ye-cap- kunye ne-trade zifumana ingeniso njengezixhobo zokulwa imozulu. Ngonyaka wama-2025, ngaphezu kwama-40 olawulo lwesizwe kunye neendawo ezininzi ezikumazwe ngamazwe ziye zasebenzisa ixabiso lekharbon, ukugquma i25% yokukhutshwa komhlaba wonke. Le ngeniso isoloko isetyenziselwa ukunciphisa ezinye iirhafu (ukungangeni ngeniso-mali) okanye ukuxhasa uhlaziyo oluluhlaza. Uxakeko luquka ukubeka ixabiso eliphezulu ngokwaneleyo lokuguqula ukuziphatha ngaphandle kokonakalisa ukhuphiko. Amanye amacandelo akwanika ityala yerhafu yezithuthi zombane, amaqela eebhanki, iipali zelanga, kunye nokunyuswa kwamandla.

Inkqubo Yerhafu Elula

Ubuninzi obuninzi bunyanzelisa iindleko eziphezulu zokuthobela, ingakumbi kumashishini amancinane nabantu ngabanye. EUnited States, abahlawuleli berhafu bachitha iiyure ezingaphaya kwamawaka amathandathu ezigidi ngonyaka behambisana nerhafu karhulumente. Iindawo zokwandisa ukusetyenziswa kwerhafu kuquka ukwandisa ukusetyenziswa, ukubuya kwakhona okuzaliswa kwangaphambili (njengokuba kumazwe amaninzi aseYurophu), kwaye bahlanganisa okanye basuse okanye basuse iincopho kunye neemali ezinconywayo. I-Thekicas Cuts kunye noMthetho wemisebenzi ka-201717 wenziwa lula ezinye iziqalelo (umz., ukuncono esezantsi, ukukhutshwa komfako, ukukhulula ukukhulula ukukhulula kwerhafu) kodwa kwashiya inkqubo entsokothile.

Isiphelo: Amandla Ahlala Ehleli Erhafu

Ukuhlawulwa kwerhafu kungaphezulu kakhulu kunendlela yokuqokelela imali, oku kubonisa imilinganiselo yebutho labantu, izinto eziza kuqala, kunye nocelomngeni. Ukusuka kwizikolo ezixhasa ngemali ukunciphisa ukungalingani nokulwa nemozulu, amandla okuhlawula iinkalo phantse zonke zobomi banamhlanje. Kubafundisi-mfundo nabafundi, ukuqonda abaqokelela oko kwaye banika isiseko sokuququzelela intlalo-ntle yoluntu ngolwazi. Njengoko inkcitho yehlabathi ivela kunye nobugcisa obutsha, incoko ngerhafu iza kuhlala ingundoqo wokuphikisana ngobulungisa, ulwando, kunye nendima karhulumente.

Ngokuqonda ukuthengwa okubandakanyekileyo okubandakanya urhwebo------phakathi kwempumelelo, ukulingana, ukuthamba nokuqonda, ulawulo lwesizwe kunye nentsebenziswano yezizwe ngezizwe, "iiimali ezipheleleyo" zingazivavanya bhetele izicelo zerhafu kwaye zigcine oorhulumente benoxanduva. Amandla erhafu axhomekeke kubuchule bayo bokukhulisa ingeniso kodwa kubuchule bokwakha uhlobo lwebutho labantu esikhetha ukuphila kulo.