Umthwalo wentela kubonisa inkomba ebalulekile yomnotho wezwe

Umthwalo wentela ukulahlekelwa yingxenye yenzuzo enhle emphakathini ngenxa yokwehliswa kwezinga lokukhiqizwa kwezimboni futhi, ngokunjalo, ukusetshenziswa kwezimpahla ngaphansi kwezinga elifanele ngenxa yokwethulwa kwezinga elisha noma eliphakeme lentela ekhona.

Umqondo wokuthi "intela yentela" kanyekanye nokwethulwa kwentela. Ekhulwini le-18 u-Adam Smith wenza ucwaningo ngokuxhomekeka kwezomnotho phakathi kokuthola izimali kwisabelomali sesifundazwe kanye nezinga lomthwalo wentela. Ngenxa yalokho, kutholakale i-axiom, okusho ukuthi uhulumeni uzoqhubeka nokuzuza ekunciphiseni umthwalo wentela, njengoba izimali ezikhishwe zikhona, okuvela kukho imali eyengeziwe engatholakala futhi, ngenxa yalokho, itela elengeziwe.

Ukuhlolwa okulinganiselwe kwalesi sibonakaliso, ososayensi, izomnotho ziye zazama ukunikeza isikhathi eside. Ngokokuqala ngqa kwakungenzeka kumcwaningi wezomnotho waseJalimane, F. Justi, owanikezwa incazelo yale nkulumo ezingeni eliphezulu futhi emele isilinganiso phakathi kwesabelomali sombuso kanye nenzuzo kazwelonke yombuso ofanayo.

Umthwalo wentela ubaluleke kakhulu emnothweni futhi uqukethe okulandelayo:

- Lesi sibonakaliso sisetshenziswe uma siqhathaniswa ne-indicator ehambelana namanye amazwe, okuholela esinqumweni sokuqalisa ezinye izinguquko zentela.

- Umthwalo wentela usetshenziselwa ngokusezingeni lombuso ekuthuthukiseni izinqubomgomo ezifanele. Ngokusungulwa kwezintela ezintsha, ukushintsha amanani abo, ukwenza izinguquko ezinenzuzo zentela, uhulumeni uyaqhubeka nokuhlola imiphumela yenguquko eyenziwe, uma kwenzeka umthelela omubi emnothweni, uhulumeni kufanele aphendule ngokufanele.

- Lesi sibonakaliso singasetshenziswa njengenkomba yokuziphatha kwamabhizinisi. Kungenxa yokuphakama kwalo ukuthi ikhono lomsebenzi wokwandisa ukukhiqizwa kwalo noma ukutshala izimali kuxhomeke.

- Ezingeni likazwelonke, umthwalo wentela usetshenziselwa inqubomgomo yenhlalakahle yombuso. Iqondiswa ukubaluleka kwayo, umbuso angawuhambisa ngokulinganayo phakathi kwamaqembu ahlukene eenhlalakahle.

Uma ubala umthwalo wentela, inhlangano yebhizinisi, ngaphezu kwemali yentela ekhokhelwe, ibuye ibheke izindleko ezithinta ukuthola lezi zentela. Zihlanganisa:

- izindleko zokukhokha inkokhelo kubasebenzi benhlangano;

- ukukhokha inzalo kumali ebolekiwe;

- izindleko zokukhiqiza;

- izindleko zomshwalense wempahla, njll.

Njengoba umthwalo wentela uthinta ngokuphelele zonke izinqubo zezomnotho kuhulumeni, uhlolwe emazingeni amancane nama-macro.

Ezingeni elincane, lesi sibonakaliso sibalwa kumkhokhi wentela ngamunye (lokhu kungaba yinhlangano yebhizinisi - ibhizinisi noma isakhamuzi esivamile). Ngokusho kwebhizinisi, umthwalo wentela ungabalwa ngezindlela eziningana. Omunye wabo yi-isilinganiso senani lentela ekhokhelwa ivolumu yokuthengisa yenani eliphelele. Ukungabi nalutho kwalesi algorithm ukuhluleka ukucabangela izindleko. Ifomula yesibili, esebenzisa inzuzo enetheni esikhundleni sokuthengisa , icacile futhi ikhumbula zonke izici ezithinta imali elula.

Uma kunqunywa umthwalo wentela wesakhamuzi ovamile, intela yentela (Personal Income Tax) isetshenziselwa imali engenayo.

Ezingeni eliphezulu, le nkhomba ibalwa ngokusebenzisa isilinganiso sezintela ezitholwe ku-GDP.

Ukufingqa lokhu okungenhla, singathola isiphetho esilandelayo: umthwalo wentela ngokweqile ukulahlekelwa kwezinzuzo zomphakathi ezibangelwa ukuqaliswa kwenqubomgomo yentela, okuholela ekunciphiseni izinkomba eziningi zomnotho kuhulumeni.