Ukuqonda Isiseko Segunya Lokuhlawula Irhafu Likarhulumente

Ukusasazwa kwamagunya erhafu kumazwe orhulumente, nelizwe lasekuhlaleni kumela enye yeenkalo ezisisiseko kodwa ezintsonkothileyo zezemali karhulumente. Kubafundisi-lwazi, abafundi, kunye nabemi ngokufanayo, ukuqonda le migaqo-siseko iyimfuneko ukuze baqonde indlela iinkonzo zikarhulumente ezixhaswa ngayo, indlela inkqubo yezoqoqosho emiswa ngayo, nendlela imithwalo yerhafu esasazwa ngayo kumazwe ahlukeneyo. I-United States isebenza phantsi kwenkqubo yolawulo olulawulayo, apho umGaqo-siseko ukhupha igunya elithile kurhulumente wesizwe ngoxa ubeka amanye amagunya kwimimandla. Lo mgaqo-siseko udala isakhiwo serhafuthe, ngomgangatho ngamnye karhulumente onegunya elinolawulo oluhlukeneyo, iimbopheleleko, kunye neembopheleleko xa unyusa ingeniso. Ukuqonda oku kungazisa ukuqonda oku kusetyenziswa korhulumente kunye nokusebenza kwerhafuwo-rhafu, imicimbi yezo, kunye noluntu.

Igunya elihlawulayo lomgangatho ngamnye karhulumente alingombandela wokufumana intlawulo kodwa libonakalisa imigaqo enzulu yomgaqo-siseko, ukulalanisa kwembali, neengxoxo zezobupolitika eziqhubekayo. Urhulumente wengingqi ufumana amandla awo okurhafisa ngokucacileyo kumGaqo-siseko, ingakumbi kuMgaqo-siseko, owenze isiseko esisemthethweni serhafu yengeniso yale mihla. Ngokwahlukileyo, oorhulumente, banamandla olawulo oluphezulu aquka igunya lerhafu, nangona la mandla ephantsi kwemiqathangomgaqo-siseko kunye nokukhutshwa kwemiqathango yezolawulo kwiindawo ezithile. Oorhulumente basekuhlaleni basebenzisa kuphela lawo mandla alawula irhafu enkcitho akhethwe ngurhulumente ukuba abathumele ngemithetho esemthethweni okanye ngemimiselo. Le nkqubo inguqu yamaqela aphezulu elungele ukuhlahlela irhafuthelo, imigangatho eyahlukeneyo, ingeniso yengeniso ekwahlukeneyo, kunye neengeniso zemeko zemeko eziphantsi eziphantsi zemeko ezininzi.

Amagunya erhafu eSizwe: Igunya lomGaqo-siseko kunye nomatshini weNgeniso

Urhulumente wesizwe uphethe igunya elibanzi nelimiselwe ngokusemthethweni phakathi kwawo onke amanqanaba karhulumente. ICandelo lesi-8 lomGaqo-siseko wase-U.S. Linikela iNgqungquthela igunya "lokubeka nokuqokelela irhafu, ii-Imposts, ii-Imposts kunye neeExcisses, ukuhlawula amatyala nokunikezela ngeNkcitho eqhelekileyo kunye neNtlalo-ntle eqhelekileyo yeUnited States. Olu lwimi lumisela ukunikezela ngokupheleleyo ngegunya lerhafu, nangona luquka imiqathango ebalulekileyo, njengemfuneko yokuba yonke imisebenzi, ii-imfolass, kunye nee-oxinayelo zidityaniswe kwi-mali ehlawulwa ngurhulumente eUnited States kwaye lunika irhafuno ethe ngqo kumazwe asekuhlaleni. Ukurhoxandekileyo, ukurhola irhafu, ukurhola irhafu ehlawulwa yimali ehlawulwa yintlawulo yemali yanamhlanje.

Iindidi zerhafu ezingundoqo

Urhulumente wasekuhlaleni uxhomekeke kwiintlobo eziliqela zerhafu ezahlukeneyo, nganye ineempawu zayo zezoqoqosho, imigaqo-nkqubo, kunye nobuchule bokufumana ingeniso. Ukuqonda ezi ntlobo kubalulekile ekuqondeni indlela urhulumente wengingqi axhasa ngayo iiprojekthi neembopheleleko zakhe ezininzi.

  • Irhafu ehlawulwayo ebhatalwayo: Lo ngumthombo omkhulu wengeniso karhulumente, uxanduva lwemali emalunga nama-50% emali yemali karhulumente yonke kwiminyaka yakutshanje. Irhafu yerhafu yemali yemali yelizwe iyahambela phambili, ithetha ukuba amaqondo erhafu anyukayo njengengeniso yerhafu ehlawulwayo. Inkqubo ngoku inemiqathango esixhenxe yerhafu, ukusuka ku-10% ukuya ku 37%, kunye neenkcitho ezahlukeneyo, iimali zemali zemali, kunye nokungahlawuli okuchaphazela okuphawulekayo uxanduva lwerhafu yerha ethwe yizindlu ezahlukeneyo. Inkonzo yengingiselwano (IRS) ihambisa le nkqubo entsokothile, efuna ukuba abantu abaninzi bahlawule irhafunxele irha yonyaka ngamnye okanye bahlawule iirhafuthelwe yirhafuthelo.
  • Irhafu Engumqulu werhafu: Le rhafu ixhasa iinkqubo zoKhuselo lweNtlalo kunye neMedicare imele imvelaphi yesibini ephakamile yengeniso karhulumente. I-Federal Inssurancess Act (FICA) inyanzelisa irhafu edityanisiweyo yemali edityanisiweyo yemali edityanisiweyo, edityanisiweyo yerhafu edityanisiweyo, eyahlulwe ngokulinganayo phakathi kwabaqeshi kunye nabasebenzi. Inxalenye yoKhuseleko lweNtlalo (12.4%) isebenza kuphela ekuhlawuleni ingeniso yonyaka, elungele ukunyuka kwengeniso yemali, ngelixa elingu-Medicareare isahlulo esiphezulu, xa i-ase-mali ehlawulwa abasebenzi behlawulwa yimali ehlawulwa kakhulu.
  • Irhafu yemali efunyenweyo: Abaququzeli bahlawula irhafu kwingeniso yabo kumgangatho karhulumente, ngoMthetho werhafu noMsebenzi ka-2017 bemisela isantya esithe tyaba 21% kwingeniso yeC-corporation. Oku kwamela unciphiso olubalulekileyo kwixabiso lokuphumelela kwangaphambili elanyusela intlawulo e 35%. Irhafu yenkampani ivelisa isabelo esincinane semali ehlawulwa ngurhulumente xa kuthelekiswa nengeniso yomntu ngamnye kwaye ihlawule irhafuthelo, ngokwenxalenye ngenxa yokuba izinto ezininzi zeshishini njenge S-cortrestions, amaqumrhu, amaqumrhu, kunye neenkampani ezibozo zigqithisalwayo zigqithisa ingeniso yazo kwingeniso yabo kubaphathi berhafuthelo-yo phantsi kwenkqubo yerhafuzo yomntu ngamnye.
  • Irhafu ekhutshwayo: Le yirhafu ekhethekayo ebekwe kwiimpahla ezithile, iinkonzo, kunye nemisebenzi. Iirhafu ezinkulu zezwekazi ziquka ezo ze-injini, iimveliso zecuba, iziselo ezinxilisayo, kunye namatikiti enqwelo-moya. Ngokungafaniyo nerhafu yerhafu esekelwe kwingeniso ebanzi, iirhafu zifeza iinjongo ezidibeneyo: ukunyusa nokudimaza intlawulo okanye imilinganiselo ethile. Irhafu yepetroli, umzekelo, imali exhasa iNgxowa-mali yemali ephezulu yokuThemba, exhasa imisebenzi yezothutho kulo lonke ilizwe.
  • Isixeko neMathiriyeli yeNkongozelo: Le rhafu yokudluliswa kwerhafu isebenza ekudluliseni ubutyebi ukusuka kwesinye isizukulwana ukuya kwesinye. Irhafu yemali yelizwe isebenza kwimali engaphezulu kakhulu kwentengo, ephantsi komthetho wangoku ingaphezulu kwee-$2-zigidi (R1,000) umntu ngamnye. Irhafu yemali isebenza ekudlulisweni kwenzeke ebomini, nesakhiwo esifanayo sokukhulula nokungahlawulwa komqathango wonyaka. Le rhafu ichaphazela ipesenti encinane kakhulu yemihlaba kodwa ivelisa ingeniso engundoqo kwaye ihlala ikho ngengxabano yezobupolitika.

Imigaqo-nkqubo yerhafu yomanyano kunye nochaphazeleko lwezoqoqosho

The federal tax system has profound implications for economic behavior, income distribution, and the overall economy. Progressive income tax rates are designed to achieve vertical equity, meaning that those with greater ability to pay contribute a larger share of their income in taxes. However, the system also includes numerous tax expenditures, which are provisions that reduce tax liability for specific activities or groups. These include the mortgage interest deduction, the earned income tax credit, the child tax credit, and the preferential tax rates on capital gainsAmalungiselelo aqokelelelwayo anciphisa irhafu ephumelelayo ehlawulwa yiintsapho ezininzi aze aphembelele izigqibo eziphathelele ukonga, ukuhlawula imali, ukuba ngumnikazi wekhaya nokunikela ngesisa.

Urhulumente wasekuhlaleni usebenzisa inkqubo yerhafu njengesixhobo sokuphelisa ukuwohloka kwezoqoqosho. Ngexesha lokudodobala kwezoqoqosho, iBhunga limisela ukuhla kwerhafu yexeshana okanye ukuququzelelwa kwemiqathango yokukhuthaza ukusetyenziswa kwabathengi nokutyalwa kwemali yeshishini. Ngokwahlukileyo koko, ngexesha lokukhula okunamandla kwezoqoqosho nokunyuka kwamaxabiso emali, abenzi bemithetho-nkqubo banokuqwalasela ukunyuka kwerhafu ukuze bapholise ukunyuka kwezoqoqosho. I-Congregational Congregational Bactal Office (CBO) kunye neKomiti edityanisiweyo exhasa ukuthengwa kwerhafunxa (JCT) inika uqikelelo olusemthethweni lwengeniso kunye neziphumo zerhafuzo eziceliweyo, ukunceda abakhankaniswe yimi bezo zerhafuthelo.

Amagunya Erhafu Karhulumente: Ulongamo, Umahluko, kunye nomanyano lwamaPhoscal

Oorhulumente banamagunya olawulo oluphezulu aquka igunya lerhafu, eliphantsi kwemiqathango ebekwe ngumGaqo-siseko wase-U.S., umthetho wesizwe, kunye nomgaqo-siseko worhulumente ngamnye. Oku kuthetha ukuba bachaza ukuba banokutshintsha-tshintsha kakhulu ekuyileni iinkqubo zabo zerhafu, nto leyo ekhokelela kumahluko omkhulu kumazwe angamashumi amahlanu ngokweentlobo zerhafu, amazinga, izinga, iziseko, kunye nemithwalo ye-onke. Ingcamango ye-fiscalism iyayivuma into yokuba amagunya asebenza njengeekhoratorishini yedemokhrasi, izama ngeendlela ezahlukeneyo zerhafuthe ezinokuthi zikwazi ukuchaza imigaqo-nkqubo yesizwe kwaye ivumele abemi bame ukuba bakhethe imekobume yerhafu elungelena ukuvumelana nenkozo zabo.

Iindidi zerhafu ezinkulu zeRhulumente

Urhulumente uxhomekeke kwimixube yerhafu eyahlukahlukeneyo, kunye noqhagamshelwano olukhethekileyo oluya kumazwe ngamazwe. Amanye amazwe agxininisa kwiirhafu zengeniso, ngoxa amanye exhomekeke kakhulu kwirhafu yentengiso, yaye amazwe ambalwa aye akhetha ukuncama ngokupheleleyo iintlobo ezithile zerhafu ukuze axhase amanye.

  • Irhafu: Amazwe amaninzi amisela irhafu yentengiso ebanzi kwimpahla neenkonzo ezithengiselwa kwimida yawo. Irhafu yezorhwebo yephondo isuka phantse kwi 4% ukuya kwi 10%, namazwe amaninzi avumela oorhulumente basekuhlaleni ukuba bamisele irhafu eyongezelelekileyo kwirhafu yexabiso lemali karhulumente. Irhafu, emiselwe iimpahla neenkonzo ezithengwayo, eyahluka-phinda-phinda-phinda kakhulu kumazwe. Amanye amazwe athelekisa izinto ezibalulekileyo ezifana nempahla yempahla, iziyobisi eziyalelwa, kunye nempahla yokuhlisa irhafuthelo ehlawulwa yingeniso ephezulu, ngoxa amanye irhafuthelisa intlawulo oluphezulu lwerhafu yerhafu, kunye nezolonwabo.
  • Intela efunyenweyo:[[FOMT:1] Amaphondo angamashumi amane-one kunye neSithili saseColumbia abeka irhafu ebanzi yengeniso. Amazwe asithoba aseleyo, aquka i-Alaska, iFlorida, iNevada, iNew Hampshire, i-Tessenea, iTexas, ne-Wyoming, awuhhotela irhafu, nangona i-New Hampshire ne-Washington inzala yerhafu yerhafu kwaye ihlawulwe ngokweebhusayithi ephezulu. Phakathi kwamazwe afaka irhafu yerhafu, imigangatho yemali ehlawulwa yi-3% kwibhaso eliphezulu, i-3% kwimibhaso ephezulu, irhafu ehlawulwa yimali. Amanye amazwe asebenzisa irentengiso ephezulu, esebenzisa ingeniso efanayo kuyo yonke irhafu ehlawulwa yirhafu eninzi, nangona amanye amatyala ehlawulwa ngokunyulweni eeyiswa ngokweebhuso yasekuhlaleni, nangona eebhuso yoomele i-ogranti yoo yomthetho ye
  • Irhafu ehlawulwayo: Amazwe agunyazisa irhafu yengeniso engokwamazwe asebenzayo kumashishini angaphakathi kwemida yawo. Amatyala erhafu eshishini ayahluka ukusuka ngaphantsi kwe3% kumazwe athile ukuya kutsho kwimimandla engaphezu kwe-11% kwamanye, anamazwe amaninzi esebenzisa imigangatho epheleleyo yexabiso lerhafu yequmrhu lemali ehlawulwayo. Isiseko serhafu yerhafu sixhomekeke kwingeniso yemali karhulumente elungelelwaniso yemali elungiselelwe urhulumente elungelelwaniso. Irhafu yemali eninzi yerhafu esetyenziswayo ukufumanisa ukuba ingeniso yequmrhuqwa kwilizwe ngalinye, kunye neepropati ezithile ezihlukeneyo zelizwe ukuya kwimeko ethile. Amanye amazwe aye ashukushela ukuya kwingeniso eninzi kakhulu, ezorhwebo ezinokuthengiswa kakhulu kunemirhumo ehlawulwayo nokuhlawulwa kwerhafu, ngexesha eliqhelekileyo lokusetyenziswa kwezinye iirhafu.
  • Irhafu ye-Excise: Njengorhulumente worhulumente worhulumente, amaziko anyanzelisa iirhafu kwiimpahla ezithile, ubukhulu becala izibaso zemoto, imveliso yecuba, kunye neziselo ezinxilisayo. Imeko yombuso irhafu iyahluka kakhulu kwiizwe, nto leyo ekhokelela kumahluko omkhulu wexabiso lezi zinto ukusuka kwelinye icala ukuya kwelinye. Le rhafu isebenza zombiso kunye neenjongo zolawulo, kunye nexabiso eliphezulu kwimveliso yecuba, umzekelo, eliyilelwe ukudiza ukudiza ukutshaya ngexa kunika ingeniso yemirhumo yezonyango kunye nemisebenzi jikelele karhulumente.
  • Irhafu efunyanisiweyo: Ngelixesha iirhafu zempahla zingumthombo wengeniso karhulumente wasekuhlaleni, amazwana akwadlala indima kwirhafu yempahla. Amazwe amaninzi anyanzela irhafu yempahla yemigangatho karhulumente okanye anike urhulumente irhafu yempahla elinganayo kwimixakeko yesikolo. Urhulumente umisela inkqubo esemthethweni yerhafu yempahla yasekuhlaleni, kuquka iindlela zokuvavanya, iinkqubo zokulungelelanisa, kunye nokunciphisa imithetho elinganisela ukuba zingaba zingaphi iirhafu zempahla zasekuhlaleni ezinokunyuka ngonyaka.

State Tax Competition and PolicyIinketho

Ingqokelela yemithetho esebenzayo phakathi kokhuphiswano apho inkqubo yerhafu ingaphembelela izigqibo zendawo yoshishino, indlela yokufuduka nganye, kunye nokukhula kwezoqoqosho jikelele. Olu khuphiswano ludala amathuba kunye nokungaqiniseki koosomashishini benkqubo karhulumente. Amazwe anemithwalo ephantsi yerhafu anokutsala amashishini nabemi abasuka kumaphondo aphezulu, kodwa kufuneka afumane iindlela zokuxhasa iinkonzo zikawonke wonke eziyimfuneko njengemfundo, inteleko, ukhuseleko lukawonke-wonke, kunye nokunyanyekelwa kwempilo. Umlinganiselo phakathi kwerhafuthelo olusezantsi kunye neenkonzo zikawonke wonke uxinzelo lwemeko olungundoqo kurhulumente, kwaye amazwe awahlukene enza ukhetho olwahlukileyo malunga nalapho kulungelenelo.

Uphando oluphathelele imiphumo yenkqubo yerhafu karhulumente enxulumene nokukhula kwezoqoqosho lubonisa iziphumo ezingafaniyo. Olunye uphando lufumanise ukuba irhafu ephantsi, ingakumbi irhafu yengeniso yenkampani kunye nerhafu yengeniso yomntu siqu, zinxulumene nolwandiso olukhawulezileyo lwezoqoqosho, ngoxa ezinye iingxelo zifumanise ukuba ukuphumelela kweenkonzo zikarhulumente, kuquka imfundo kunye nezibonelelo, imicimbi engaphezulu kuneenkcitho zerhafu kwinkqubela yezoqoqosho ende. Iimeko ezininzi zikwasebenzisa iintshukumisa zerhafuthelo, njengetyala, ukukhulula, kunye nokurhoxisa irhafunxa, ukutsala amashishini athile okanye ukukhuthaza imisebenzi ethile, nangona ukuphumelela kwezi njongo zokuvelisa iinzuzo zezoqoqosho zengeniso zemichiza.

Amandla Erhafu Asekuhlaleni: Agunya elinikwe inkxaso neNkxaso

Oorhulumente basekuhlaleni, kuquka ubalo-mali, oomasipala, amalokishi, izikolo, nezithili ezikhethekileyo, bakwisikhundla esisikelweyo kwinkqubo yerhafu karhulumente. Ngokungafaniyo norhulumente wesizwe noorhulumente belizwe, oorhulumente basekuhlaleni abanalo igunya lokuhlawula irhafu eliyifa lemveli. Endaweni yoko, igunya labo lokuhlawula irhafu lisuka ngokupheleleyo kumthetho karhulumente, namagunya anikwe igunya ahlukahlukeneyo oorhulumente abahlukahlukeneyo ukusuka kurhulumente ukuya komnye. Lo mgaqo, owaziwa njengoMthetho werhafu ka-Dillon's, umiqatha ekuthi oorhulumente basekuhlaleni bawasebenzise kuphela loo mandla anikwe igunya lorhulumente okanye anikwe loo ngokomthetho. Amanye amagunya aye amkela ulawulo lwasekhaya olunika igunya elibanzi elingurhulumente basekuhlaleni, kuquka nokulungele ukuvelisa ulawulo oluphezulu ekuyile irhafuthe, kodwa phantsi kolawulo lwerhafuthelelwa kwigunya lasekuhlaleni.

Iintlobo ezinkulu zerhafu yasekuhlaleni

Oorhulumente basekuhlaleni baxhomekeke kwimithombo encinane yerhafu xa ithelekiswa noorhulumente belizwe norhulumente, kunye nerhafu yempahla esetyenziswa njengeyona ngeniso iphambili kwimimandla emininzi yasekuhlaleni. Oku kuxhomekeka kakhulu kwirhafu yempahla kuneziphumo ezibalulekileyo zokuzinza, ukulingana nokungagunyaziswa kwengeniso karhulumente wasekuhlaleni.

  • Irhafu yerhafu esesikweni: Irhafu yempahla yeyona ngeniso ibalulekileyo kurhulumente basekuhlaleni, ixhasa iinkonzo ezibalulekileyo njengemfundo yeK-12, amapolisa kunye nokhuseleko lomlilo, iindlela nezakhiwo, iipakethe kunye nemisebenzi yorhulumente. Irhafu yempahla yelizwe ibekwa kwixabiso lemali yenene, kuquka umhlaba nezakhiwo, yaye ngamanye amaxesha kwimpahla yobuqu njengezixhobo zeshishini kunye nexabiso elithengwayo lempahla, isiseko serhafuthenjiso esilingana nexabiso lempahla, iso singeniso ehlaziweyo, ingeniso yexesha ngalinye ekufuneka ibonise iimeko zemari yemarike. Irhafu, idla ngokuchazwa njengexabiso eliyimali eliyimali ehlawulwayo, ihlawulwa ngokweemali eninzi okanye irhafuthenjiswa ngemali ehlawulwa yimali eninzi.
  • Irhafu yase-Indawo Ethengiselwayo: Oorhulumente abaninzi basekuhlaleni, ingakumbi oomasipala kunye nobalo-manani, banyanzelisa irhafu yasekuhlaleni yorhwebo lothengiso lokwandiswa kwerhafu yorhulumente. Le rhafu yasekuhlaleni igunyaziswe ngumthetho karhulumente kwaye ivumela oorhulumente bongingqi boluntu bongezelele irhafu yabo kweminye irhafu. Nangona amanye amazwe avumela oorhulumente basekuhlaleni ukuba bongeze iirhafu yerhafu kwisiseko esithile okanye kwirhafu yerhafu yasekuhlaleni, kunye nerhafu yerhafu yasekuhlaleni, isetyenziswa kwimisebenzi ethile okanye kwimisebenzi ethile yorhwebo, okanye ukukhuselwa kwezoqoqosho.
  • Irhafu ehlawulwayo ekwindawo ebanzi: Inani elincinane loorhulumente basekuhlaleni, ngokuyintloko kumazwe athile anjenge Ohio, Pennsylvania, Kentucky, neMichigan, banyanzelisa irhafu yengeniso yasekuhlaleni kubemi kunye nakwiimeko ezithile abangamiselwanga abasebenza phantsi kwegunya. Le rhafu inguno iphantsi kwengeniso ehlawulwayo kwingeniso ehlawulwayo, nangona abanye oorhulumente basekuhlaleni bengayihlawuli irhafuzo abahlawulwayo njengenzala, inzuzo, kunye nengeniso yamarhafu. Irhafu yasekuhlaleni idla ngokusetyenziswa ngomntyezo abasebenzi abasebenza kunye nerhafu esemthethweni kwaye ibuyiselwa kwimidali ethile. Ingeniso efumaneka kwirhafu yengeniso yasekuhlaleni inokuba nebalulekileyo kwimithetho eqokelelwayo eqokelelwayo eqokelelwayo eqokelelwayo.
  • Irhafu yasekuhlaleni: Abanye oorhulumente basekuhlaleni bamisela irhafu eyongezelelekileyo, kuquka irhafu yokuhlala ehotele, iirhafu zevenkile, irhafu yezolonwabo, kunye nerhafu yemvume yeshishini. Le rhafu isoloko ijoliswe kwiindwendwe nabakhenkethi kunabemi basekuhlaleni, iyenza ibe nomtsalane ngokwezobupolitika njengendlela yokunyusa ingeniso kumalungu angengoorhulumente abasebenzisa iinkonzo zasekuhlaleni. Oorhulumente basekuhlaleni bakwanyanzelela ukuhlawula iindleko ezintsha zokuxhasa ingeniso ezinxulumene nolwando lwezakhiwo, njengendlela, izikolo, kunye neepaki.

Imisebenzi Emandla Yemali Yorhulumente Wasekuhlaleni

The heavy reliance of local governments on property taxes creates several important dynamics in local public finance. Property tax assessments tend to lag behind market conditions, providing stability during economic downturns but also limiting revenue growth during periods of rising property values, particularly in states with assessment limitations. ThisInkcitho esebenzayo inokubangela uxinezeleko kurhulumente wasekuhlaleni xa iindleko zokubonelela ngeenkonzo zinyuka ngokukhawuleza kunengeniso yerhafu yempahla, inyanzelisa ukhetho olunzima malunga nokuncitshiswa kwenkonzo okanye imithombo yengeniso engezinye iingeniso.

Oorhulumente basekuhlaleni bakwajongene nemiqathango ebalulekileyo engokwandiswa kwentlawulo yabo yokunyusa ingeniso kwezinye imithombo. Le mithetho yezorhulumente ibeka umda kwiimeko zerhafu zoorhulumente basekuhlaleni, imigangatho abangayinyanzela, kunye neenkqubo abamele bazilandele ukumisela iirhafu ezintsha okanye ukwandisa ezikhoyo. Amazwe amaninzi afuna imvume yokuvota ngerhafu entsha okanye umyingezo werhafu onyukayo, ukongeza umlinganiselo wezopolitilitistiki kwizigqibo zenkciso zobuzwe. Ezi mithetho-mthetho ibonakalisa ukuxinezeleka kolwalamano lwasekuhlaleni: iindlu zolawulo zifuna ukunika oorhulumente basekuhlaleni igunya elaneleyo lokunikela iinkonzo eziyimfuneko, kodwa kwakhona afuna ukulondoloza ulawulo lwerhafuyo kunye nokukhusela abahlala kwirhafu eninzi.

Uhlalutyo oluthelekisayo lwamagunya ahlawula irhafu ngaphaya kwamaqondo karhulumente

Uthelekiso olucwangcisiweyo lwamagunya ahlawula irhafu kumazwe orhulumente, kwiphondo, nakwilizwe lasekuhlaleni lutyhila umahluko obalulekileyo kumgangatho, ukuguquguquka kwemali, ukukhutshwa kwengeniso, kunye nempembelelo yezoqoqosho. Urhulumente wengingqi unegunya elibanzi, unamandla okuhlawula irhafu evela kuyo yonke imithombo, ubeka irhafu ebhankini kwimivuzo, kunye nelevy ekhupha irhafu kwiintlawulo ezininzi. Urhulumente unegunya elininzi kodwa elinyanzelekile, elineenkcukacha ezithelekisa irhafu namazwe athelela kuwo irhafu, yaye ngamalini engakanani. Oorhulumente basekuhlaleni banawona negunya alinganiselwe, kunye nerhafu yexabiso, kunye nerhafu esetyenziswa njengemithombo yemali ephambili kwinkozo yenkozo yenkozo yenkozo.

Umahluko Ongundoqo Kwimithetho Yerhasi

Umahluko omkhulu kumagunya ahlawula irhafu kumgangatho karhulumente onxulumene neentlobo zerhafu ezibekwe, iqondo lenkqubela okanye ukubuyela umva kwinkqubo yerhafu, kunye nomlinganiselo apho irhafu ilungelelaniswe okanye ihlawulwe khona kwiimithetho ezilawulayo. Inkqubo yerhafu yesebe ihambela phambili, neentsapho ezifumana imali eninzi zihlawula isabelo esikhulu sengeniso yazo kwirhafu ekhoyo xa kuthelekiswa nerhafu ephantsi kweminizo karhulumente. Ngokuchasene noko, iinkqubo zerhafu zasekuhlaleni zidla ngokuphinda ziphinde zihlawulwa, ngokufumana iintsapho ezincinane, zihlawula isabelo esikhulu sengeniso yazo kwilizwe nakwirhafuwo engenisa imali ephezulu. Oku kubonakalisa ukuxhomekeka okukhulu kwerhafu yerhafu nempahla, zombi ezisebenzisa umlinganiselo wengeniso kwizindlu eziphantsi.

Omnye umahluko obalulekileyo ngumyinge wokhuphiswano lwerhafu kwiimeko zerhafu. Ngokwahlukileyo koko, urhulumente wesizwe ukhuphisana nosomashishini kunye nabemi ngemigaqo-nkqubo yerhafu, ebangela uxinzelelo lokugcina irhafu iphantsi okanye ukukhuthaza irhafu. Kwakhona urhulumente wasekuhlaleni ukhuphisana, ingakumbi kwiindawo ezihlala abantu nabangamashishini apho kulula ukuqhubana phakathi kwemithetho elawula irhafu. Ngokwahlukileyo koko, urhulumente worhulumente ujongene nokhuphiswano lwerhafu oluthe ngqo luvela kwabanye oorhulumente besizwe ngendlela efanayo, nangona umanyano lwezoqoqosho lwehlabathi lonke lubangele ingcinezelo yerhafu nekhuphiko.

Unxulumano lwezibonelelo ezidityanisiweyo nolungelelwaniso

Umgangatho othe tyaba wamandla arhafisayo kumgangatho worhulumente udala imiba ebalulekileyo yokusebenzisana kunye nokungqubana. Urhulumente wengingqi unika intlawulo eninzi kwilizwe nakurhulumente wasekuhlaleni, kuquka izibonelelo ezipheleleyo ngeenjongo ezithile ezifana nohola weendlela, imfundo, kunye nezonyango, kunye nezithintelo ezinika amagunya okunika ubuchule obungakumbi kwindlela imali esetyenziswa ngayo. Ezi zinika uncedo lokulingana amandla okusebenza alingana kwiimeko nakwiindawo, ukuqinisekisa ukuba onke amaziko anganikela ubuncinane umgangatho weenkonzo zikawonke-wonke-wonke. Noko ke, urhulumente uyanika kwakhona ngeemeko kunye neemfuno zenkqubo ezinokubumba kunye nezifunekayo kwiimeko zoluntu ngendlela ezingavumelani nokhetho lwendawo ezinokungahambelana nokhetho lwasekuhlaleni.

Oorhulumente bakwanikela uncedo olubalulekileyo lwemali koorhulumente basekuhlaleni, ingakumbi kwimfundo ka K-12, apho uncedo lukarhulumente lunceda ukulingana ngemali kwiingingqi zesikolo ngerhafu yempahla eyahlukeneyo. Amazwana amaninzi aye amkela iindlela zokusebenzisa inkxaso-mali yemali yemali yesikolo eziya ngqo kwimimandla yempahla, ebonisa iimfuno zemithetho-siseko yomgaqo-siseko ukulungiselela amathuba afanelekileyo nalinganayo okufundisa bonke abafundi. Ukusebenzisana kukarhulumente, urhulumente, irhafuzo kunye nezigqibo zokuchitha irhafuthezo zemali kudala uthungelwano oluntsonkothileyo lolwalamano lwemali olunento ebaluleke kakhulu kwimfuno kunye nokufumaneka kweenkonzo zikawonke wonke kwiindawo ezahlukeneyo.

Uphando Lokusasazwa Kwamandla Erhafu

Indlela amagunya okuhlawula irhafu asasazwa ngayo kumgangatho worhulumente ineziphumo ezinzulu kwinkqubo yezoqoqosho, kwilungiselelo lenkonzo kawonke-wonke, kunye nokulingana kwentlalo. Ukuqonda le ntsingiselo kubalulekile ekuqwalaseleni iinguqu ezicetyiweyo kwinkqubo yerhafu nokuxabisa imingeni ebanzi ejongene noorhulumente kuwo onke amanqanaba.

Umahluko Wezoqoqosho Nokungalingani

Ukuguquguquka kwemigaqo-nkqubo karhulumente neyoluntu yerhafu kufak' isandla ekuqhekekeni kwezoqoqosho kwimimandla nakuluntu. Ama-odolo anemithwalo ephezulu yerhafu anokufumana unyuko oluthe ngcembe, ingakumbi ngokwezoshishino kunye nokudalwa komsebenzi, nangona ubukhulu bezi ziphumo busoloko buyingxoxo. Kumgangatho wasekuhlaleni, ukungafani kwemiba yerhafu kwenza umahluko omkhulu kwimfundo echithwa kwimfuno yemfundo kwimimandla yesikolo nganye, ifak'ungelela ekungalinganini namathuba emfundo yabantwana abasuka kwimimandla eyahlukeneyo. Imigudu yemali yemali engoko kumazwe amaninzi iye yafuna ukunciphisa ezi zinto ngokweenkqubo zoncedo zemali kunye neepropati zokuhlawula irhafuthelo, kodwa ephawulekayo kwimisebenzi eqhubekayo eqhubekayo.

Ukubuyiselwa kwemigaqo-nkqubo yerhafu karhulumente neyoluntu enxulumene nenkqubo yerhafu karhulumente kuthetha ukuba umthwalo werhafu wonke okwimigangatho yonke karhulumente awuhambeli phambili kunokuba inkqubo yerhafu karhulumente iyodwa ingacebisa. Xa inkqubo yerhafu yorhulumente, urhulumente, kunye nerhafu yasekuhlaleni iqwalaselwa kunye, inkqubo yerhafu i-U.S. i-onke i-oyile i-oyile i-oyile i-oyile i-oyile zenzaka kancinane kakhulu, kunye nomthwalo werhafuzo lwengeniso eninzi, nangona ingeniso eninzi ngokuthelekisa ingeniso, nangona ukukhutshelwa kwerhafutheliswa kwerhafu kubaluleke kakhulu.

Ukhuphiswano Lwerhafu Nozinziso

Ukhuphiswano lwerhafu kwiindawo ezingqonge amazwe nemimandla ludala zombini iinzuzo kunye neendleko. Kwesinye isandla, ukhuphiswano lunganyanzela ulwando lukarhulumente luze lukhuthaze ukusebenza kakuhle kwilungiselelo leenkonzo zikawonke-wonke, njengoko abahlali namashishini benokuvota ngeenyawo zabo ngokuya kumagunya aphezulu ngerhafu erhafu nempahla elungileyo. Kwesinye isandla, ukhuphiswano lungakhokelela "kufumana irhafu emazantsi" apho oorhulumente besika khona irhafu engaphantsi komgangatho ofunekayo ekuboneleni iinkonzo eziyimfuneko, ingakumbi iinkonzo ezinceda iintsapho ezifumana imali ephantsi okanye ezivelisa izinto ezintle ngaphandle kodwa ezixanduliswayo kodwa ezithengwa ngumrhumo ohambayo. Ucelomngeni lomthetho lungalungele inzuzo yokhuphiso lwemali nemfuno kawonke kwimfundo kawonke, inkxaso yempilo, kunye nezinye iinkonzo ezixhasa ukukhula kwezoqoqosho.

Ukulondolozwa kwemigaqo-nkqubo yerhafu kuxhomekeke kubuchule boorhulumente kuzo zonke imigangatho ukunyusa ingeniso eyaneleyo yokuhlangabezana neemfuno ezikhulayo zeenkonzo zikawonke-wonke, kuquka iindleko ezinyukayo zokunyamekela impilo, iimpesheni, kunye nokulondolozwa kwezixhobo zabemi abalupheleyo. Urhulumente ujongene neengxaki zexesha elide ezinxulumene nokukhula kweenkqubo zezeNtlalo-ntle nezoburhulumente, ingakumbi iMedicare, ezithenjiswa ukuchitha isabelo esiphezulu semali karhulumente ekuhlaleni kumashumi eminyaka ezayo. Urhulumente noorhulumente basekuhlaleni bajongeneengxaki zabo zokufumana umhlala-mali, kuquka iimali zomhlala-mali zabasebenzi nezonyango, eziye zanda kakhulu ezingaveli kwimimandla emininzi, kwaye zifuna ukugcinwa kwemali kwezo ndlela zokwaluphala, iindlela, iindlela, nakwiindlela zoshishino zoshishino, kunye nezakhiwo zikawonke-wonke-wonke-wonke-wonke

Iimbambano Zangexesha Elidluleyo Ekusasazweni Kwamandla Okuhlawula Iirhafu

Umhlaba wangoku wamandla erhafu kumgangatho worhulumente okwindawo ephezulu umilise oko kuxoxwa ngempikiswano eqhubekayo kunye nenkqubela-phambili. Umthetho werhafu noMsebenzi wonyaka ka-2017 watshintsha ngokuphawulekayo umthetho werhafu karhulumente, kuquka ikepisi kwityala lerhafu lesizwe kunye nelobulali, elibangele impikiswano enkulu kumaphondo aphezulu, ingakumbi iKhalifoniya, iNew York, iNew Jersey, kunye neIllinois. Le nkqubo itshintshile ngokukhula konxibelelwano phakathi kwemigaqo yerhafuno yerhafu kwaye iye yakhokelela amanye amazwe ukuba ahlole umthetho kunye neenketho zemithetho ukucukuhlela iziphumo zayo kubemi bawo.

Enye imbambano ebalulekileyo yangoku ibandakanya irhafu yeempahla neenkonzo zamanani kunye nokwanda kwe-ecommerce. Isigqibo seNkundla ePhakamileyo yonyaka ka-2018 kwi- South Dakotar v. Wayfair, Inc. yanika amagunya amakhulu afuna amagosa aphezulu angaphandle kwe-intanethi yabathengisi berhafu ukuqokelela nokunyusa irhafu yentengiso, ukulinganisela ibala lokudlala phakathi kwe-intanethi kunye nezitena-mente kunye ne-morftar abathelisi kunye nengeniso entsha engundoqo karhulumente kunye noorhulumente basekuhlaleni. [[FLTLT] Amazwe amaninzi aye afaka imithetho yezoqoqosho ye-nexus, andisa irhafuthensi yawo ngendlela ezibaluleke kakhulu kwintengiso yorhwebo kunye nerhafuthelo.

Kukho iingxoxo ezikhulayo malunga nobungakanani obufanelekileyo belizwe kunye negunya lerhafu lasekuhlaleni kwimeko yezoqoqosho eqhubekayo nehambayo. Iingxaki ziquka ukusetyenziswa kwe-Telecommuters kwiinjongo zerhafu yerhafu karhulumente, ukwabiwa kwemali ehlawulwayo yerhafu kwimisebenzi yeshishini ngexesha lezoshishino, kunye nerhafu yemisebenzi yamanani efana nokuqukuqela, i-lifu, i-computing computing, kunye ne-intanethi ye-intanethi. Intlangano yezeNtlanga yezeNkxalabo yezemali kunye noPhuhliso-yo lwe-ethemo yezoshishino (ELD) ikhokelela kwimigudu yezizwe ngezizwe ukusingatha le mbambano yerhafu ne-transportigzi yemeko yoqoqosho. Iziphumo zemeko yehlabathi lonke ziya kukhokela inkcovo yamazwe ngamazwe ngamazwe ngamazwe ngamazwe ngokomgaqo-mthetho wolawulo lwezo lwezorhwebo.

Ikamva Lamagunya Erhafu Etshintsha Kwezoqoqosho

Ukusasazwa kwamagunya arhafisa irhafu kumgangatho karhulumente kusenokuqhubeka kuhambelana nokutshintsha kwezoqoqosho, kwezobugcisa, nakwezobuni. Ukwanda kokuhamba kwamakomkhulu, umsebenzi, kunye nabathengi bezoqoqosho ezizweni zonke kuza kuqhubeka kuvavanya amandla karhulumente kunye noorhulumente basekuhlaleni ukugcina irhafu yabo iphantsi komsebenzi wezoqoqosho. Ukwanda komsebenzi owehlayo, urhwebo lwezobugcisa, kunye nezinto ezingaqondakaliyo kuya kufuna utshintsho kwindlela ingeniso, ukusetyenziswa, kunye nempahla ehlawulwa ngayo kuyo yonke imigangatho karhulumente. Umgangatho wolawulo-Demographic, kuquka ukwaluphala kwabemi nolwando lwabemi kwimimandla ethile, kuza kuguqula ukufunwa kweenkonzo zikawonke wonke kunye nokusasazwa kwerhafuzo zerhafu.

Ezi zindululo ziza kufuna abenzi bemithetho bacinge ngendlela yokusebenzisa iinkqubo zerhafu zale mihla ngeli xesha behlonela imiqathango yemigaqo-siseko nesebenzayo kugunyazo kumgangatho ngamnye karhulumente. Izichasi ezikhoyo ziquka ukunyuswa kwerhafu yezorhwebo yasekuhlaleni kunye nerhafu yengingqi, ukuquka iinkonzo nemveliso zemichiza elinganayo, ukwamkela imithetho engakumbi yerhafu kwiimeko ezininzi edibeneyo nenjongo yokuthoba inkqenkqelel'i, ukuphucula ukulinganiselwa nokukhuphiswa kwemiqathango yerhafu, nokuqinisa umanyano ekucombululeni iingxaki zemali edityani nezoqoqosho. Imibuzo engundoqo malunga nokuba kusini na, ngamalini na, kwaye kutheni na kwiinjongo eziza kuqhubeke inkxalabo enkulu yenkxaso-yo yezoshishino yezoshishino yezo zezoshishino, i-Eququ, ne-equordiod

Kwabo banomdla ekuhloleni ezi mixholo ngokubhekele phaya, [[FLT]] inikezela ngogcino-lwazi olubanzi nohlalutyo lwerhafu yesizwe neyasekuhlaleni, kuquka iingxelo zonyaka kwimo yerhafu yeshishini kunye nenkqubo yerhafu. [[FLT:] [[FLT]] UBLAN] [[FLT] inikezela ngophando olugunya kwimithetho yerhafuthelo, irekhohlo, imo yerhafu yasekuhlaleni. [[FLT][12] [FLT] [FFLT]] [FFFLT] [irG] [impostatelms transvrence translate translate translate] kunye ne-omatika translate translation [irtivementmentmentmentmentmentation travotion]

Ngokushwankathela, umahluko kumagunya ahlawula irhafu kumazwe onke, kwilizwe lonke, nakuorhulumente basekuhlaleni ubonisa indlela engokomGaqo-siseko, inkqubela yembali, kunye nezigqibo zezobupolitika eziqhubekayo. Urhulumente wengingqi unegunya elibanzi nesiseko semali eninzi, ewunika amandla okuxhasa iinjongo ezininzi zesizwe, nokusukela iinjongo ezithelekisayo kunye nokuzinzisa irhafu ngenkqubo yerhafu. Ukuqonda ukuba oku kuyimfuneko kusini na ekuboneni indlela ezixhaswa ngayo iinkonzo zerhafuthe, nto leyo ekhokelela ekubeni oorhulumente bahlukane kakhulu kwiimeko zerhafu, amanani, nemithwalo yemali eninzi. Oorhulumente basekuhlaleni baxhomekeke kakhulu kwirhafu yerhafu eninzi, kwaye baxhomekeke kakhulu kwimfuno yemali engakumbi engakumbi kwimithombo yabo. Ukuqonda oku kusasazwa kwemiqatha yerhafuyo, indlela iirhafuthelo, nendlela abasebenzisa ngayo imigaqo-mali yempilo eUnited States.