Irhafu—Ngaba Yeyabantu ‘Abaphucukileyo’?

“Irhafu ihambisana nempucuko.”—Umbhalo okwisakhiwo seInternal Revenue Service, eWashington, D.C.

OORHULUMENTE bathi nangona irhafu iyinto engathandekiyo, ibalulekile—ihambisana “nempucuko.” Enoba uyavumelana naloo mazwi okanye akunjalo, ngokuqhelekileyo ixabiso lerhafu lidla ngokuba phezulu.

Irhafu inokwahlulwa ibe ziintlobo ezimbini: irhafu ehlawulwa ngokungqalileyo nerhafu ehlawulwa ngabathengi. Irhafu ehlawulwa ngokungqalileyo iquka leyo itsalwa emvuzweni wabasebenzi, ehlawulwa ziinkampani naleyo ihlawulwa ngabantu abanemihlaba. Kodwa kuzo zonke ezi rhafu, eyona ingathandwayo yileyo itsalwa emvuzweni wabasebenzi. Le rhafu ichaswe kakhulu kumazwe apho iya isanda njengoko umntu efumana uchatha emvuzweni wakhe. Abantu abangavumelaniyo nezinye iirhafu bathi olu hlobo lwerhafu lusingela phantsi imizamo yabantu abasebenza nzima nabafuna impumelelo.

I-OECD Observer, iphephancwadi leOrganization for Economic Cooperation and Development, lisikhumbuza ukuba ukongezelela kwirhafu ehlawulwa kurhulumente, abasebenzi “kusenokufuneka bahlawule irhafu kwingingqi okanye kwiphondo labo. Kwenziwa ngaloo ndlela eBelgium, eKhanada, eIceland, eJapan, eKorea, kumazwe akwiNordic, eSpeyin, eSwitzerland naseUnited States.”

Irhafu ehlawulwa ngabathengi iquka irhafu ehlawulwa ngabantu abathenga utywala necuba, nerhafu ehlawulwa ngabantu abathumela okanye abafumana impahla evela kwamanye amazwe. Le rhafu ayiqondakali kodwa inokuba luxanduva olukhulu ebantwini, ingakumbi kwabo bangamahlwempu. Kwiphephancwadi laseIndiya iFrontline, umbhali uJayali Ghosh wathi abukho ubungqina bokuba izityebi zezona zihlawula irhafu eninzi eIndiya. Lo kaGhosh uthi: “Imali yerhafu engama-95 ekhulwini efunyanwa nguRhulumente ivela kubathengi. . . . Kubonakala ngathi imali eninzi yamahlwempu iphelela kwirhafu kunokuba kunjalo ngezityebi.” Lo mahluko ungaka ubangelwa yirhafu eninzi ehlawulwayo xa abantu bethenga izinto eziqhelekileyo njengesepha nokutya.

Kodwa oorhulumente benza ntoni ngayo yonke le mali?

Izinto Ezenziwa Ngale Mali

Kuyavunywa ukuba ngaphandle kwemali oorhulumente bebengayi kukwazi ukusebenza nokunikela iinkonzo ezibalulekileyo ebantwini. Ngokomzekelo, eFransi, umntu om-1 kwaba-4 usebenzela urhulumente. Aba basebenzi baquka ootitshala, abantu abasebenza eposini, emyuziyam nasezibhedlele, amapolisa nabanye abantu abasebenzela urhulumente. Kufuneka irhafu ukuze kuhlawulwe aba basebenzi. Kwakhona kufuneka irhafu ukuze kulungiswe okanye kwakhiwe iindlela, izikolo nezibhedlele, nokuze kuhlawulwe iinkonzo ezifana nokuthuthwa kwenkunkuma nokuhanjiswa kweposi.

Kwakhona irhafu iyafuneka ukuze kuhlawulwe iindleko zomkhosi. Ekuqaleni, irhafu etsalwa emvuzweni wabasebenzi yayitsalwa kwimivuzo yezinhanha zaseBritani xa elo lalisilwa neFransi ngowe-1799. Noko ke, ebudeni beMfazwe Yehlabathi II urhulumente waseBritani waqala ukutsala irhafu kubo bonke abantu abasebenzayo. Namhlanje, iindleko zomkhosi ziphakame ngendlel’ exhomis’ amehlo, naxa sele kukho uxolo. I-Stockholm International Peace Research Institute iqikelela ukuba ngowama-2000 iindleko zomkhosi ehlabathini lonke zaya kufikelela kwii-R5,9 zezigidi ngezigidi.

Ukutshintsha Indlela Abaphila Ngayo Abantu

Ukuhlawuliswa kwabantu irhafu yenye indlela “yokutshintsha indlela abaphila ngayo.” Ngokomzekelo, ukubahlawulisa irhafu xa bethenga utywala kunokukunciphisa ukusetyenziswa kakubi kweziselo ezinxilisayo. Ngoko kumazwe amaninzi, imali emalunga nama-35 ekhulwini kwixabiso lotywala yirhafu.

Kwakhona abantu bahlawuliswa irhafu eninzi xa bethenga icuba. EMzantsi Afrika, imali engama-45 ukusa kwengama-50 ekhulwini kwixabiso lecuba yirhafu. Noko ke, xa urhulumente ehlawulisa abantu irhafu eninzi kangako akasoloko ecinga ngempilontle yabo. Kwiphephancwadi iForeign Policy, umbhali uKenneth Warner uthi ukuthengisa icuba “kwenza ingeniso yamakhulu amawaka ezigidi zeedola nyaka ngamnye yaye amawaka ezigidi kuloo mali angena kwirhafu.”

Omnye umzekelo wendlela ukuhlawuliswa kwabantu irhafu okukutshintsha ngayo ukuphila kwabo ngowento eyenzeka ngenkulungwane yama-20. Abantu abamisela imithetho eUnited States baza neqhinga lokuba wonke umntu angcamle kubutyebi. Njani? Ngokumisela umthetho wokuba abantu barhafele imihlaba yabo. Xa kusifa isityebi, ubutyebi bakhe obuninzi kuhlawulwa ngabo irhafu. Abantu abachasene nalo mthetho bathi le rhafu ibangela ukuba “kuhlawulwe ezinye iinkonzo zasekuhlaleni ngobutyebi bomntu ofileyo kunokuba buye kwintsapho yakhe.” Mhlawumbi oku kuhle, kodwa izityebi zinendlela yokuyiphepha le rhafu.

Nanamhlanje irhafu isasetyenziswa ukuphucula izinto ezahlukahlukeneyo kwibutho labantu, njengokulondolozwa kwendalo. IThe Environmental Magazine ithi: “Kutshanje amazwe aseNtshona Yurophu asithoba aye amisela umthetho wokuba abantu abasebenzisa izinto ezingcolisa imekobume bahlawuliswe irhafu ukuze kuncitshiswe irhafu etsalwa emvuzweni wabasebenzi.” Ukwandiswa kwerhafu njengoko umntu efumana uchatha emvuzweni lelinye ilinge lokuvala umsantsa phakathi kwezityebi namahlwempu. Abanye oorhulumente bayayehlisa irhafu ehlawulwa yimibutho enceda abantu okanye ehlawulwa ngabantu abanabantwana.

Kutheni Imithetho Yerhafu Intsonkothe Kangaka?

Nanini na kumiselwa uhlobo oluthile lwerhafu, kuzanywa ngandlela zonke ukumisela imithetho eqinisekisa ukuba akukho nto iphazamisana nokuhlawulwa kwaloo rhafu. Khumbula: Sithetha ngemali eninzi apha. Uba yintoni umphumo? Kudla ngokumiselwa imithetho yerhafu entsonkothileyo. Inqaku lephephancwadi iTime lithi enye yezinto ezintsonkothileyo ngemithetho yerhafu eUnited States “yindlela yokuchaza umntu osebenzayo,” oko kukuthi ngubani ofanele ahlawule irhafu. Kwakhona, obunye ubunzima bubangelwa yimithetho “evumela ukuba abantu abathile bafumane isaphulelo okanye bangazihlawuli ezinye iirhafu.” Noko ke, asilolizwe laseUnited States kuphela elinemithetho yerhafu entsonkothileyo. Kutshanje, xa bekuhlaziywa imithetho yerhafu eUnited Kingdom, kuye kwazaliswa amaphepha angama-9 521, imiqulu elishumi yonke.

I-Office of Tax Policy Research kwi-University of Michigan ithi: “Nyaka ngamnye abantu abahlawula irhafu eUnited States bachitha iiyure ezingaphezu kwamawaka amathathu ezigidi bezalisa amaxwebhu okuhlawula irhafu. . . . Nyaka ngamnye ixesha nemali echithwa ngabantu abahlawula irhafu eUnited States ifikelela kwi-$100 eziliwaka lesigidi [ii-R740 zamawaka ezigidi] okanye irhafu emalunga ne-10%. Zonke ezi ndleko zibangelwa kukufuna ukuthobela imithetho yerhafu entsonkothileyo.” UReuben ocatshulwe ekuqaleni kwinqaku elingaphambili uthi: “Ndandikade ndiluzalisa ngokwam uxwebhu lwerhafu, kodwa oko kwakusidla ixesha elininzi yaye ndandivakalelwa kukuba ndihlawula imali eninzi gqitha. Ngoku loo msebenzi ndiwenzelwa yiaccountant.”—Bona ibhokisi ethi “Ukuthobela Imithetho Yerhafu,” kwiphepha 8.

Kukho Abahlawulayo, Abahlawula Kancinane Nabangahlawuliyo

Abantu abaninzi basenokuvuma ukuba iyabonakala indima yerhafu kwindawo abahlala kuyo. Umlawuli weBritish Inland Revenue wakha wathi: “Akukho mntu uyithandayo into yokutsalwa kwerhafu emvuzweni wakhe, kodwa bambalwa abanokuthi ifanele ingatsalwa.” Bambi baqikelela ukuba ngabantu abangama-90 ekhulwini abayihlawulayo irhafu eUnited States. Elinye igosa lerhafu lithi: “Abantu abaninzi abangayihlawuliyo irhafu abenzi ngabom, kodwa benziwa kukungayazi imithetho yerhafu.”

Sekunjalo, abantu abaninzi baneendlela zokuphepha ukuhlawula iirhafu ezithile. Ngokomzekelo, qwalasela oko kwathethwa linqaku leU.S.News & World Report ngerhafu ehlawulwa ziinkampani, lithi: “Iinkampani ezininzi ziyakuphepha ukuhlawula ezinye iirhafu—kanti maxa wambi ziphepha ukuhlawula zonke iirhafu—ngokwenza amaqhinga xa zizalisa amaxwebhu erhafu.” Eli nqaku lahlabela mgama lenza umzekelo: “Umntu waseUnited States usenokuseka inkampani kwilizwe ekuhlawulwa irhafu ephantsi kulo. Aze abhalise loo nkampani eUnited States njengenkampani yelinye ilizwe.” Ngaloo ndlela, utsho angahlawuli rhafu eUnited States—esenokuba ngaphezulu ngama-35 ekhulwini kwirhafu ehlawulwa kwilizwe aseke kulo inkampani—nangona “kusenokwenzeka ukuba akukho nto yaloo nkampani yenzelwa kwilizwe esekwe kulo.”

Kukho nabantu abangafuni kwaphela ukuhlawula irhafu. Kuthiwa kwelinye ilizwe laseYurophu, ukungahlawuli irhafu kugqalwa “njengomdlalo.” Ngokutsho kohlolisiso olwenziwa eUnited States, angama-58 ekhulwini kuphela amadoda aneminyaka engama-25 ukusa kwengama-29 ubudala akholelwa ukuba yinto embi ukungayihlawuli irhafu. Abantu abenze olu hlolisiso bathi: “Ingxelo idiza ukwehla kwemilinganiselo yabantu.” Kuqikelelwa ukuba eMexico bangama-35 ekhulwini abantu abangayihlawuliyo irhafu.

Noko ke, abantu abaninzi bayavuma ukuba kubalulekile ukuhlawula irhafu yaye bazimisele ukuhlawula leyo ilindeleke kubo. Sekunjalo, ayinyaniso amazwi kaTiberius Caesar athi: “Umalusi olungileyo, uyazicheba iigusha zakhe akalususi lonke ufele lwazo.” Enyanisweni, ufanele ukujonge njani ukuhlawula irhafu ukuba uvakalelwa kukuba urhulumente ufuna irhafu eninzi ngokungekho ngqiqweni yaye imithetho yakhe intsonkothile?

[Ibhokisi ekwiphepha 7]

Cingisisa Ngaphambi Kokuba Ufuduke!

Iirhafu zahlukile kwilizwe ngalinye. Enyanisweni, kwilizwe elinye kusenokubakho umahluko kwirhafu etsalwa emvuzweni wabasebenzi kuxhomekeka kwindawo abahlala kuyo. Ngaba kububulumko ukufudukela kwindawo ekuhlawulwa irhafu encinane kuyo? Mhlawumbi bubulumko, kodwa ufanele ucingisise nzulu ngaphambi kokuba ufuduke.

Ngokomzekelo, inqaku leOECD Observer likhumbuza abafundi ukuba zikho nezinye iirhafu ngaphandle kwerhafu etsalwa emvuzweni wabasebenzi. Lithi: “Kukho isaphulelo kwirhafu efanele ihlawulwe ngumntu ngamnye.” Ngokomzekelo, kwamanye amazwe kutsalwa imali encinane emvuzweni wabasebenzi. Kodwa kusenokwenza ukuba “azikho izaphulelo” kuloo mazwe. Ngaloo ndlela, umntu usenokuzibona sele ehlawula irhafu eninzi kuloo mazwe kunerhafu ebeza kuyihlawula kumazwe ahlawulisa irhafu eninzi kodwa anezaphulelo.

Abanye abantu baseUnited States bacinga ngokufudukela kwiindawo apho kungekho rhafu itsalwayo emvuzweni wabasebenzi. Kodwa ngaba bubulumko obo? IKiplinger’s Personal Finance ibonisa ukuba asibubo, ithi: “Uphando lwethu ludiza ukuba kwiindawo apho kungekho rhafu itsalwa emvuzweni wabasebenzi, abantu badla ngokuhlawula imali eninzi xa berhafela imihlaba, bethenga okanye berhafela ezinye izinto.”

[Ibhokisi ekwiphepha 8]

Ukuthobela Imithetho Yerhafu

Kuninzi lwethu, ukuhlawula irhafu luxanduva olungathethekiyo. Ngenxa yeso sizathu, uVukani! uye wacela amacebiso aluncedo kumntu onolwazi ngemibandela yerhafu.

“Funa amacebiso aluncedo. Oku kubalulekile kuba imithetho yerhafu intsonkothile, yaye xa umntu engayihlawuli irhafu akadli ngokuxolelwa kuba nje esithi akanalwazi ngemithetho yerhafu. Nangona usenokucinga ukuba amagosa erhafu aziintshaba, ngawo anokukucebisa ngendlela onokuhlangabezana ngayo nemicimbi yerhafu. Acebisa ukuba zihlale zilungelelene incwadi zakho zerhafu. Akafuni ukuba ude wohlwaywe ngenxa yokungathobeli.

“Ukuba akuqinisekanga ngerhafu ofanele uyihlawule, cela uncedo kubantu abanolwazi ngemibandela yerhafu. Kodwa lumka! Ngoxa kukho abantu abanolwazi ngerhafu abaninzi abafuna ukukunceda, bakho nabangakhathaliyo. Cela umhlobo onokumthemba okanye ugxa wakho ukuba akuchazele ngabantu onokubathemba abenza lo msebenzi uze ufune inkcazelo eyongezelelekileyo ngabo.

“Ungaphozisi maseko. Ukurhuq’ iinyawo ngaphambi kokuba ufake ingxelo yakho yerhafu kusenokukufaka engxakini.

“Gcina ingxelo yakho ilungelelene. Enoba uyigcina ngayiphi indlela ingxelo yakho, qiniseka ukuba isexesheni. Ngaloo ndlela, unciphisa umsebenzi ofanele wenziwe xa kufika ixesha lokuhlawula irhafu. Kwakhona, umsebenzi uba lula xa kufuneka kuhlolwe ingxelo yakho.

“Faka ingxelo echanileyo. Xa kusiziwa kwimithetho ethile, usenokufuna ukunganyaniseki okanye ukuqwabaz’ iliso. Kodwa amagosa erhafu asebenzisa iindlela ezininzi ezichuliweyo aze abone xa umntu efake ingxelo engachananga. Kuhle ukuba ufake ingxelo echanileyo ngalo lonk’ ixesha.

“Yazi ingxelo enikwe amagosa erhafu. Nguwe oba sengxakini xa umntu okwenzela ingxelo efaka ingxelo engachananga. Ngoko qinisekisa ukuba loo mntu wenza izinto ngendlela ofuna ngayo.”

[Umfanekiso okwiphepha 7]

Kumazwe amaninzi abantu bahlawula irhafu eninzi xa bethenga icuba neziselo ezinxilisayo

[Imifanekiso ekwiphepha 8, 9]

Imali yerhafu kuhlawulwa ngayo iinkonzo zikarhulumente ezininzi