Isimiso sokuvikela uhulumeni siyisisekelo semfundiso engokomthetho eshiwo yizihlangu ekumangalelweni ezinkantolo zikahulumeni noma zikahulumeni ngaphandle kwemvume yazo. Isekelwe ngokujulile eSichibiyelweni seshumi nanye soMthetho-sisekelo we-U.S., lesi simiso sibonisa inhloso yabahleli be-flamestric yokulondoloza isithunzi sikahulumeni nokuzinza ngokulinganisela ukufinyelela kwamacala ayimfihlo kohulumeni. Kuwo wonke umuntu owephula umthetho ohlanganisa imithetho yentela, ukuvikela kombuso kudala isithiyo esiyinkimbinkimbi okumelwe sihambe kahle. Ukuqonda izinhloso zaso, ukungavumelani nomthetho kahulumeni owe-Rhoversasi, nokuhlanganisa nomthetho kahulumeni kudingekile kunoma ubani obekela imingcele yentela efuna inselele noma intela noma iziyalezo.

Isisekelo Somlando Nomthetho - sisekelo

Umqondo wokuzimela ukuvikela komthetho wesigebengu ngowama1795. Umbhalo weSichibiyelo uphinde ubuyele emuva emthethweni wesiNgisi, lapho uMbuso wawungeke uquliswe khona ngaphandle kwemvume yawo. Ngemva kweNguquko yaseMelika, lemfundiso yafakwa emthethweni kahulumeni futhi kamuva yafakwa esimisweni sikahulumeni ngeSiphendulo seshumi Nenye, wagunyazwa ngo1795. Umbhalo weSimemezelo seSimemezelo: "Amandla eSiphakamiso se-United States ngeke athathwe ngokunwetshwa nakweminye isamba somthetho noma ukulingana, yaqala noma yamangalelwa omunye wezakhamuzi zaseUnited States ngombuso wesinye iZwe, noma i-Candelo noma i-ProseGregoversessssss yanoma isiphi isiphi isizwe samazwe angaphandle." Nakuba ulimi lwayo olungokoqobo luthiwa ukuba izakhamuzi bamazwe noma akwamanye amazwe, iNkakhulu lungamele njalo ukuba luchazwe ngokwezibomu yesizwe.

Izehlakalo zokuqala ezinjenge .Louisiana (1890) kanye USITINOLE FUTHI SEFOR DEFAN [1996]]) iqiniswe ukuthi iSichibiyelo seshumi nenye seSimende sinikeza ukuvikelwa kwempahla esuswe enkantolo engokomthetho, kungakhathaliseki ukuthi izakhamuzi zesizwe. Lesimiso sinweba izinhlangano nezikhali ezisebenza njengezikhali zikahulumeni. Nokho, imfundiso ayisona isisekelo esiphelele; iSishayamthetho singamelana nokuvikelwa umthetho lapho sisebenza ngaphansi kokugcinwa kwemithetho engokomthetho, futhi amazwe angavuma ukukhokhwanywa. Ngesilinganiso sentela, ukulingana phakathi kwesilinganiso senkululeko nenkululeko yomphakathi nenkululeko ephakathi kwenkululeko.

Isichibiyelo Seshumi Nanye Njengesithiyo Ecalani Lentela

Uma umkhokhi wentela ekholelwa ukuthi umthetho kahulumeni wentela uphula izivikelo zomthetho-mthetho-sisekelo kazwelonke .njenge-Chommerce Clausle, i-Active Proced Claus, noma i-Unimeal Protection Claus(umlawuli) ingavimbela ukumangalelwa okuqondile kwezwe enkantolo kahulumeni. Ngoba amazwe awavikelekile ngisho nangenxa yokuphulwa komthetho kahulumeni okuthiwa, amaphesenti kumelwe aphawule ukuhlukanisa okuvumela icala ukuba liqhubeke. Ngaphandle kwalokho, ngaphandle kokwehlukile, ukuphela kwendlela yosizo kungaba senkantolo yezwe, lapho izimfundiso zokuvikela ubukhosi bungase busebenze khona kodwa ngokuvamile zisetshenziswe ngezimiso zikahulumeni.

Ngaphezu kwalokho, iTax Incict Act (TIA), 28 U.S.I. 76 1341, iqinisa lesithiyo ngokuvimbela izinkantolo zesifunda zikahulumeni ukuba ziphazamise ukuqoqwa kwentela kahulumeni uma "ikhampasi, ijubane, nekhambi eliphumelelayo" likhona enkantolo yombuso. I-TIA isebenza ngokushukuma kwesimiso sokuvikela intela ukuhambisa izimpikiswano eziningi zenkantolo. Ngenxa yalokho, izinselele zenkantolo zikahulumeni zokuvimbela imithetho yentela ziyivela kancane futhi zidinga ngempela umvikeli ocacile wezokuvikelwa kwentela noma ukuvikelwa kwemithetho engokomthetho esemthethweni.

Abahlukanisiwe Kuhulumeni OnguMbusi

Ukuvuma Nokuvuma

Amazwe angawalahla ngokuzithandela amakhambi awo okuzimela, kungaba ngomthetho noma ngokuziphatha. Izifunda eziningi ziye zamisa imithetho evumela abakhokhi bentela ukuba badlulise icala noma baphikise ukukhokhwa kwentela enkantolo yombuso. Abakhokhi abanjalo ngokuvamile balinganiselwe ezimbangelani ezithile zesenzo futhi kungase kudinge ukukhathala kwemithi yokulawula. Ngokwesibonelo, umthetho wentela kahulumeni ungavumela umkhokhi wentela ukuba akhiphe isahlulelo esikhokhelwayo noma isikhulu esiphikisa intela. Uma uhulumeni evume ngokuqondile, iSichithi se-Primende seshumi nanye awenzi isithiyo.

Nokho, umhluphi kumelwe acace; izinkantolo ngeke zivumelane nemithetho elawulayo. Umbuso ovela enkantolo kahulumeni ukuze uvikele icala ungalimaza futhi, kodwa kuphela uma wenza kanjalo ngokuzithandela futhi ngamabomu. Ngakho - ke abahlaziyi kufanele bahlole ngokucophelela imithetho kahulumeni nemithetho ehleliwe ngaphambi kokuba bathathe ukuthi ukuvikeleka kususiwe.

Ukukhukhulwa Inhlangano

Ngaphansi kwemithetho yokugcinwa kwemithetho yesivumelwano − Isiqephu 5 seSichibiyelo seshumi nane neSichibiyelo seNguquko . iConarn ingasusa imingcele yemithetho yezomthetho elawula ukuvikela kombuso kanye nezikhulu zezikhulu ze-consol ukuze kukhishwe isamba seshefu noma isinxephezelo sokukhululeka. Emacaleni entela, imithetho ebaluleke kakhulu kahulumeni yileyo ebekwe ukuba isebenzise amalungelo omthetho, njengemithetho enqabela ukukhokhwa kwentela komthetho wecala. Fazitzpatrickr v. [197], iNkathi iNkathi iNkathi iNkathi Courtment ingamelana nokugwenywa uma umthetho usebenza ngaphansi kwesigaba 5, uma nje umthetho ungekho imvume futhi ulingana nesilinganiso senqubo yokwephula umthetho.

Kodwa ukunyundela akuzenzakaleli. INkantolo Ephakeme ilinganisela ikhono leKhongolo-ndlu lokulwa ngaphansi kwe-Chommerce Claus (bona [[FLT: 0]] USeminole Tribe) futhi iye yafuna izimemezelo ezicacile zenhloso. Abakhokhi bentela ababekela imithetho yentela ephikiswa umthetho kahulumeni kumelwe baphawule umthetho ogunyaza ngokuqondile ukuthi izivumelwano zivunyelwe ngokumelene nezindawo ezithile nokuthi iKhomishana yeSishaya-Mkhandlu imiswe ngokomthetho. Ngaphandle komthetho onjalo, iSiphendumiso se-Prefectionmentthth siboshelwa.

Izikhulu ZoMbuso Ezimangalelayo: I - Exte Young Doctrine

Enye yenkululeko ebaluleke kakhulu ekuvikeleni uhulumeni ngokugonyelwa kwesimiso sokuzivikela kombuso yimfundiso Ex edice Young , evumela ukujezisa izikhulu zikahulumeni ezisebusweni bazo obusemthethweni ngenxa yokufuna ukuthumba noma ukukhipha isikhala ukuze kulungiswe ukuphulwa komthetho kahulumeni oqhubekayo. Ngaphansi kwalemfundiso, isikhulu sikahulumeni esiphoqelela umthetho osemthethweni owenziwe ngokungemthetho ukhutshazwa ukuvikela uhulumeni ngenxa yokuthi ukuziphatha kwesikhulu akubhekwa njengesenzo somphathi-somkhulu. Abakhokhi bamashelathe ngokuvamile bathembela engxenyeni eqhubekayo [[FLT] ukubekela inselo yentela noma ukufuna ukukhokhwa kwentela engokomthetho obekwe phambi komthetho noma ukuvinjwa ukuba impoqo.

Nokho, i-TIA ingakuvimbela ukubusa kukahulumeni lapho kunekhambi elanele enkantolo. INkantolo Ephakeme iye yathi ex propee Young ayiyidluli imigoqo ye-TIA. [[FLT]] Isonto le-Grace Brethren [[FLD:3] [1982], iNkantolo yanquma ukuthi izintinga ze-TiA zisethi ezimele intela ngaphandle kokuba ikhambi ye-"ikhambiso, i-kancane, futhi ibhucuthezekile."ngenjalo, [[FLTFLD:4] ingxenye ye-octive [FF:] inikeza indlela efanayo eyisayo enkantolo, i-TIA ifaka insellsssssssss ezimweni ezivame ukuvala intela. Inkantolo ezibonisa intengosoli engathi enganele.

Izibonelo Zamacala Ezibonisa Ubunye BoMbusi Ekumangalelweni Kwentela

McKesson Corp. v. Ukuhlukaniswa Kotshwala Ubeveges Nogwayi (1990)

Kulendaba ephawulekayo, uMcKesson Corporation wabekela icebo lentela yotshwala yaseFlorida ehlukanisayo ngokumelene nentengiselwano yamazwe. Izwe laphikisa ngokuthi ukuzivikela kombuso kwakunqanyulwe isudi lokulahla intela. INkantolo Ephakeme yathi ngaphansi kwe-Centre Process Clause, umbuso kumelwe unikeze ikhambi elinenjongo lapho uqoqa izintela ngaphansi kwenqubo yokuhlelwa kwemithetho engekho emthethweni. Nakuba icala linganqumanga ngokuqondile ukuthi iSimemezelo se - 114 seSimende sasinqabela isamba sente, yamisa ukuthi amazwe awakwazi ukuvimbela ukulahla intela eqoqweni yemithetho kamuva ethola ingekho semthethweni. Isinqumo esiphoqeqelelwe ukunikeza izinqubo zokulawula noma izenzo zenkantolo zenkantolo ezingekho emthethweni.

Umnyango waseVirginia weTaxiation (1993)

Ku , iNkantolo Ephakeme yakhuluma ngokusetshenziswa okusebenzayo kwesinqumo somthetho-mthetho kahulumeni enkokhisweni kahulumeni. Nakuba icala lagxila emfundisweni yokubuyisela intela, lathinta futhi ukuvikela komthetho. INkantolo yathi amazwe kumelwe anikeze izintela eziqoqwe ngaphansi komthetho kamuva owathi awugunyazisiwe, ngisho noma umbuso wawuthembele emthethweni ngokholo oluhle. Lokhu kwagcizelela isimiso sokuthi ukuzivikela kombuso akunakusivikela isibopho sokubuyisa intela ngokungemthetho, kodwa kwashiya imibuzo evulekileyo ngezindlela eziqondile ezikhona ezikhokhwameni. Kamuva amazwe amaningi adlulela ekulinganiseleni imithetho efuna ukukhokhwa kwemithetho noma ukusungula izivumelwano zenkantolo.

Intuthuko Yamuva: Ukuncintisana Kwesifunda Nombuso Kokuqala

Ku u-Waldien Co. v. Rullan (2005], iForvest yacabangela ukuthi i-TIA isuti efuna ukumisa intela ye-Puerto Rico ezicaleni zempoqo zikahulumeni. Inkantolo yanquma ukuthi ngenxa yokuthi umthelisi wayenekhambi elanele ezinkantolo zendawo, i-TIA i-codentived curecure, ngisho noma isuti yayimelene nezikhulu zikahulumeni ngaphansi ] inxenye yezekelele amabhuloholi amancane []. Lokhu kubonisa ukungathi ukuqina okuqhubekayo phakathi kwezimfundiso zomthetho ezibusayo nezokukhipha intela kuphumelela. Kodwa kuvele kuphumelele ukuvuma ukuba alawule izimiso zentela ze-odminigoverse.

Izimemezelo Eziwusizo Zezikhokhi Zentela

Uma kucatshangelwa izivikelo ezinkulu zokuvikela ukuvikela uhulumeni ne-Tax Ingluction Act, abakhokhi bentela abakhokha intela enzima bahulumeni kumelwe bahlele ngokucophelela indlela yabo yokukhipha intela. Isinyathelo sokuqala siwukuqeda wonke amakhambi okulawula afunwa umthetho wombuso. Izifundazwe eziningi zinezindlela zokudlulisa izikhambi zokudlulisa izikhambi okumelwe ziqedwe phambi kwanoma yisiphi isambatho senkantolo (sombuso) esivunyelwe. Ukuhluleka ukulandela lezi zinqubo kungaphumela ekuxoshweni ezisekelweni kwezizathu zokuhluleka ukuyeka ukusebenza, hhayi nje ekuvinyweni kombuso.

Okwesibili, abakhokhi bentela kufanele bacabangele ukuletha isibopho enkantolo yesifundazwe uma uhulumeni ugonyelwe. Izifundazwe eziningi ziye zamisa imithetho evumela amasudi aphucukile noma ukukhululwa kwentela ezinhlanganweni zentela. Izinkantolo zoMbuso ngokuvamile zigunyaziwe ukuzwa iziphakamiso zomthetho-sisekelo kahulumeni kanye, ngakho umbuzo kahulumeni ungabekwa khona. Inzuzo eyinhloko yenkantolo kahulumeni ukuthi iSichibiyelo sekhulu Elikhulu asisebenzi esuthini le-aunitis ngokomthetho ngokumelene nombuso ngokwawo, kodwa lowo mbuso ungaba nemithetho yawo siqu evikela intela, kodwa ngokuvamile uthola inzuzo ecacile yentela.

Okwesithathu, uma inkantolo kahulumeni iyikhokha ethandwayo, umkhokhi wentela kumele aphawule umthetho kahulumeni ohlanganisa ukuvinjelwa kwezindawo noma ukuthembela ex ngxenyee Young imfundiso ephikisayo ngenkathi iphikisa ukuthi ikhambi likahulumeni aliyona "lodwa, elisheshayo, nelisheshayo" lokhu kuwukubonisa okuyiqiniso okungahilela ukubonisa ukuthi ikhambi lenkantolo yenkantolo alisebenzi ngenxa yezindleko, ukulibala, noma ukuntula ukubusa phezu kwabamangalelwa. Izinkantolo ngokuvamile ziyangabaza izimpikiswano ezinjalo, ngakho ubufakazi obuqinile budingeka.

Izinkinga Zesimiso Nempikiswano Eqhubekayo

Umthetho - sisekelo owenqabela ukuvikelwa kwentela enqunyweni yombuso uveza ukuthengiselana kwentela ngamabomu: ukuvikela ingcebo kahulumeni kanye nokuzibusa ngokumelene nengozi yokumangalelwa okungapheli, kuyilapho kusanikeza abakhokhi bentela indlela yokulungisa izenzo ezingekho emthethweni. Abagxeki baphikisa ngokuthi le mfundiso, ihlangene ne-TIA, ngokuphumelelayo ikwenqabela ukuqondisa okunenjongo kukahulumeni kwemithetho yabo yentela, ikakhulukazi kwezezikhulu ezincane ezingakwazi ukukhokha inkantolo ende. Abasekeli baleyo nkantolo baphikisa ukuthi izinkantolo ziyakwazi ukunikeza umthetho kahulumeni umthetho futhi ukungenela kwezwe kungenza inciphene yamalungelo ohulumeni.

Izinqumo zamuva zeNkantolo Ephakeme ziye zanciphisa kancane ukuzivikela kobukhosi kwezinye izimo, ngokwesibonelo, ngokuvumela amasudi athile ukuze kutholakale usizo olulindelekile − kodwa awaziguqulanga ngokuyisisekelo indawo. Abakhokhi bentela neseluleko sabo kumelwe bahlale beqaphile ngoshintsho kuwo womabili umthetho kahulumeni nombuso, kanye nanoma yimiphi imizamo yemithetho yokuvimbela ukunqanda ukuvikela okungalawuleki kwezindlela ezithile. Ngokwesibonelo, iKhomisha yabaphathi, emfundisweni, ukuvikelwa kwenqubo efanele noma isivikelo esilinganayo ngaphansi kweSiphetho se-1459, kodwa umthetho onjalo ungadinga ukwanelisa isilinganiso se-corruence-propartion esendial ebekwe [FLC:0] ku-Boerne.[FFFFFLPF:1]

Indima Yokuvuma Nomthetho KaHulumeni Iyashintsha

Ezinye izifundazwe ziye zandisa ngokuzithandela imvume yazo ukuze zivumelane nesimiso, ziqaphela ukuthi ukunikeza indlela ecacile yezinselele zentela kuthuthukisa ubulungisa kanye nokubusa komthetho. Lezi zigodlo zivame ukumisa amabhodi okuqondisa noma izinkantolo zentela ukuze zisingathe izimpikiswano ngokuphumelelayo. Ezinye zilondoloza ukuzivikela okubanzi, zidinga abakhokhi bentela ukuba badlule ngokuphandle kwezindawo ezibuswayo. Ukuqonda uhulumeni othile esifundazweni ngasinye kugxeka noma ubani ohlela inselele.

Isiphetho

Isimiso sokuvikela uhulumeni silokhu siyisithiyo esiyinhloko ezimweni zomphakathi eziyinselele yemithetho yentela kahulumeni. Imfundiso esekelwe eSichibiyelweni seshumi nanye, ivikela izimo ezingokomthetho eziningi, kodwa ayiphelele. I-Aiver, i-coconterationalant, futhi isigaba seYoung[ inikeza izindlela ezibalulekile zokukhululeka, nakuba ngayinye ibekwe ibekelwe imingcele futhi idinga ukuphendukela enkantolo. Intengo yeNjoka ibangela ukuba kube nzima ukufinyelela kwezwe ngemidanti yombuso. Izentengosi yemithetho engokomthetho nenkampanelo yazo engokomthetho, ixhomeke ekuhleleni ngokucophelela, ukuqonda okuphelele kwemithetho ehlelile, nokusetshenziswa kwemithetho ehlelile ngokusemthethweni, nokusetshenziswa okungavamile kwemithetho engekho emthethweni. Njengoba i-Hund ngokomthetho iyaqhubeka i-Actriod produzertives, ukukhokhiswa kwemithetho ekhokhwaswe ngokuphozwayo, futhi izikhulu, iqhubeke ngokukhonziswa kwemithetho, futhi ilandela umthetho, futhi ilandela ngokusemthethweni

Ukuze ufunde ngokwengeziwe, hlola [[FLT: 0] i-Cornell Leagn Information Institute's ukucazululwa kweSichibiyelo seshumi nanye , i-oyez indaba yokufingqa [ i-McKesson. v. Florida[[FLT][FLT][5]], iziphazamiso zenqubo yentela ye-IRS[FLT:], nokuhlaziy'ihlolwa kwentengo yentela [FFFLT] ngezenzo ze-[FLT] [FFF].VM]