Kodi Timakhoma Misonkho Kuti Tikhale ndi “Chitukuko”?

“Timakhoma misonkho kuti tikhale ndi chitukuko.”—Ameneŵa ndi mawu amene anawalemba pa nyumba ya maofesi a dipatimenti yoona za misonkho yotchedwa Internal Revenue Service ku Washington, D.C.

MABOMA amalimbikira kunena kuti misonkho ndi yofunika kwambiri ngakhale kuti ndi yosasangalatsa. Amati timakhoma misonkho kuti tikhale ndi “chitukuko.” Kaya mukugwirizana nawo maganizo amenewo kapena ayi, palibe amene angatsutse kuti nthaŵi zambiri mtengo wake ndi wokwera kwambiri.

Misonkho ingagaŵidwe m’magulu aŵiri: misonkho imene timapereka mwachindunji ndi misonkho imene sitipereka mwachindunji. Zitsanzo za misonkho imene timapereka mwachindunji ndi msonkho wa ndalama zimene munthu amapeza, msonkho umene makampani amapereka, ndiponso msonkho wa nyumba ndi malo. Mwa misonkho imeneyi, zikuoneka kuti msonkho umene anthu amadana nawo kwambiri ndi msonkho wa ndalama zimene munthu amapeza. Izi zili choncho makamaka m’mayiko amene msonkho umenewu umawonjezeka, kutanthauza kuti munthu akamapeza ndalama zambiri amaperekanso ndalama zambiri za msonkho. Anthu osagwirizana ndi msonkho umenewu amati umakhaulitsa anthu ogwira ntchito molimbika ndiponso amene zinthu zikuwayendera bwino.

Magazini ya bungwe loona za chuma la Organization for Economic Cooperation and Development yotchedwa OECD Observer, imatikumbutsa kuti kuwonjezera pa misonkho imene amapereka ku boma “anthu amene amapeza ndalama angafunikenso kupereka msonkho wa ndalama zimene amapeza ku dera la kwawo ndiponso m’chigawo chakwawo kuphatikiza pa msonkho umene amapereka ku boma. Zimenezi n’zimene zimachitika ku Belgium, Canada, Iceland, Japan, Korea, mayiko a ku Scandinavia, Spain, Switzerland ndi ku United States.”

Zitsanzo za misonkho imene sitipereka mwachindunji ndi monga msonkho umene timapereka pogula zinthu, msonkho wa mowa ndi ndudu za fodya, ndi msonkho wa kasitomu. Misonkho imeneyi sionekera monga mmene imachitira misonkho imene timapereka mwachindunji komabe imakhala yolemetsa, makamaka kwa anthu osauka. Wolemba wina dzina lake Jayali Ghosh analemba m’magazini ya ku India yotchedwa Frontline kuti palibe umboni wakuti anthu opezako bwino ndi anthu olemera ndi amene amapereka ndalama zambiri za misonkho ku India. Ghosh anati: “Misonkho imene anthu sapereka mwachindunji m’zigawo imapanga 95 peresenti ya misonkho yonse imene boma limasonkhanitsa. . . . Mosakayika, anthu osauka ndi amene amapereka gawo lalikulu la ndalama zimene amapeza pokhoma misonkho kusiyana ndi anthu olemera.” Mwachionekere, kukwera kwa misonkho ya zinthu zimene anthu amagwiritsa ntchito kwambiri, monga sopo ndi zakudya, n’kumene kwachititsa kuti pakhale kusiyana kotereku.

 Koma kodi maboma amachita nazo chiyani ndalama zonse zimene amasonkhanitsazi?

Kumene Ndalamazo Zimapita

Kunena zoona, boma limagwiritsa ntchito ndalama zambiri kuti liyende bwino komanso kuti lithe kugwira ntchito zosiyanasiyana. Mwachitsanzo, ku France, munthu m’modzi mwa anthu anayi alionse amagwira ntchito m’boma. Anthu ameneŵa ndi monga aphunzitsi, ogwira ntchito ku positi ofesi, ogwira ntchito ku nyumba zosungiramo zinthu zochititsa chidwi ndiponso kuchipatala, apolisi, ndi ena ogwira ntchito zaboma. Misonkho ndi yofunika kuti anthu ameneŵa azilandira malipiro awo. Misonkho imathandizanso kukonzetsa misewu, kumanga masukulu ndi zipatala komanso imathandiza kulipirira ntchito yochotsa zinyalala ndiponso kukatula makalata malo osiyanasiyana.

Chinthu chinanso chimene chimachititsa kuti anthu azikhoma misonkho ndicho kufuna kupeza ndalama zolipirira asilikali ndi zida zankhondo. Nthaŵi yoyamba imene anthu olemera ku Britain anauzidwa kuti azikhomera msonkho ndalama zimene amapeza, ndalama zake zinali zoti azigwiritse ntchito pa nkhondo imene dzikolo linali kumenyana ndi dziko la France mu 1799. Komabe, pa nthaŵi ya nkhondo yachiŵiri ya padziko lonse, boma la Britain linayamba kuuza anthu ena omwe sanali olemera kuti nawonso azikhomera msonkho ndalama zimene amapeza. Masiku ano kulipira asilikali ndi kugula zida zankhondo kukupitirizabe kutenga ndalama zambiri ngakhale panthaŵi ya mtendere. Bungwe loona za mtendere la Stockholm International Peace Research Institute linati ndalama zimene zinagwiritsidwa ntchito kulipirira asilikali ndi zida zankhondo m’chaka cha 2000 zinakwana pafupifupi madola 798 biliyoni.

Kufuna Kusintha Khalidwe la Anthu

Misonkho imagwiranso ntchito ngati njira “yosinthira khalidwe la anthu,” ngati chida cholimbikitsa khalidwe linalake kapena kuletsa khalidwe lina. Mwachitsanzo, kukhomera msonkho mowa amati kumathandiza kuchepetsa kumwa mopambanitsa. Motero, m’mayiko ambiri, 35 peresenti ya mtengo wa paketi kapena botolo limodzi la mowa imakhala ya msonkho.

Fodya amamukhomeranso misonkho yokwera kwambiri. Ku South Africa, kuyambira pa 45 mpaka 50 peresenti ya mtengo wa paketi ya ndudu za fodya imakhala ya msonkho. Komabe, zolinga za boma polimbikitsa misonkho yoteroyo sikuti nthaŵi zonse zimakhala zoti athandize nzika zawo. Monga mmene wolemba wina, Kenneth Warner ananenera m’magazini ya Foreign Policy, fodya ndi “chinthu chimene chimabweretsa ndalama zambiri. Chaka chilichonse amabweretsa ndalama zokwana madola mabiliyoni ambiri akamugulitsa, ndiponso amabweretsa ndalama zinanso madola mamiliyoni ambiri pokhomera msonkho.”

Chitsanzo chochititsa chidwi chofuna kusintha makhalidwe a anthu chinachitika kuchiyambi kwa zaka za m’ma 1900. Aphungu a nyumba ya malamulo ku United States anakonza zoti achepetse mabanja amene angakhale olemera mu mbadwo uliwonse. Motani? Anatero mwa kukonza msonkho wolipirira katundu wamasiye. Munthu wolemera akamwalira, anthu amene atsala ndi chuma chakecho amachikhomera msonkho waukulu kwambiri. Anthu amene amalimbikitsa mfundo imeneyi amati msonkho woterewu “umathandiza kuti chumacho chisamangokhala m’mabanja olemera okha, omwe ndi ochepa, koma kuti chizithandiza anthu ambiri.” Mwina zimaterodi, koma anthu olemera amene amakhoma msonkho apeza njira zambirimbiri zothandiza kuti azikhoma msonkho wochepa.

Misonkho ikupitirizabe kugwiritsidwa ntchito kulimbikitsa zinthu zothandiza anthu, monga kuteteza zachilengedwe. Magazini ya The Environmental Magazine inanena kuti: “Mayiko asanu ndi anayi a kumadzulo kwa Ulaya posachedwapa akhazikitsa misonkho yothandiza kuteteza zinthu zachilengedwe, makamaka monga njira yoti achepetse kuwononga mpweya.” Misonkho yokhomera ndalama zimene munthu amapeza imene taitchula kale ija, yomwe imakula ngati munthu akupezanso ndalama zambiri, cholinga chakenso n’kufuna kukonza khalidwe la anthu. Amafuna kuti achepetse kusiyana kumene kulipo pakati pa olemera ndi osauka. Maboma ena amachepetseranso msonkho anthu amene amapatsa anthu ena zinthu pofuna kuwathandiza, kapenanso mabanja amene ali ndi ana.

N’chifukwa Chiyani Malamulo a Misonkho Amakhala Ovuta Kumvetsa?

Akamakonza msonkho watsopano, okonza malamulo amachita zotheka kuti anthu asakhale ndi mpata wozemba msonkhowo. Kumbukirani kuti ngati patakhala mpata wotero, ndalama zambiri zingawonongeke. Kodi n’chiyani chimachitika posafuna kupereka mpata umenewo? Malamulo a zamisonkho nthaŵi zambiri amakhala ovuta kumvetsa. Nkhani ina ya m’magazini ya Time inanena kuti chinthu chimodzi chimene chimachititsa kuti malamulo a misonkho ku United States akhale ovuta kumvetsa “ndicho kufuna kudziŵa ndalama zimene munthu amapeza,” kapena kuti, kufuna kudziŵa ndalama zimene munthu ayenera kukhomera msonkho. Ndiponso zinthu zina zimene zimachititsa kuti misonkho ikhale yovuta kumvetsa ndi malamulo ambirimbiri “olola kuti munthu amuchepetsere msonkho ndiponso olola kuti asakhome msonkho.” Komabe, si dziko la United States lokha limene lili ndi malamulo a misonkho ovuta kumvetsa. Buku la malamulo a msonkho laposachedwapa la ku United Kingdom linafika masamba 9,521, ndipo linakwana zigawo khumi.

Dipatimenti yofufuza za malamulo a msonkho ya pa yunivesite ya Michigan yotchedwa Office of Tax Policy Research inati: “Chaka chilichonse anthu okhoma misonkho ku United States amawononga maola okwana mabiliyoni atatu polemba pa mafomu awo a msonkho. . . . Zonse pamodzi, nthaŵi ndi ndalama zimene anthu okhoma msonkho ku United States amawononga [polemba pa mafomu a msonkho] zimakwana madola 100 biliyoni chaka chilichonse, kapena kuti pafupifupi 10 peresenti ya ndalama za msonkho zimene amasonkhanitsa. Chifukwa chachikulu chimene chimachititsa kuti pawonongeke ndalama zochuluka  motero potsatira malamulo a msonkho n’chakuti malamulo a msonkhowo ndi ovuta kumvetsa.” Reuben, amene tamutchula kumayambiriro kwa nkhani yoyamba mwa nkhani zotsatizana zino, anati: “Ndinkalemba ndekha pa mafomu a msonkho, koma zinkandidyera nthaŵi yambiri, ndipo ndinkaona ngati ndinali kupereka ndalama zambiri kuposa zimene ndinafunika kupereka. Motero, masiku ano ndimalipira munthu wodziŵa kuŵerengera ndalama kuti andilembere pa mafomu anga a msonkho.”—Onani bokosi lakuti: “Kutsatira Malamulo a Msonkho,” pa tsamba 8.

Ena Amakhoma Msonkho, Ena Amapeŵa, Ndipo Ena Amazemba

Anthu ambiri angavomereze kuti misonkho ndi yopindulitsa kwa anthu ngakhale kuti angatero mosasangalala. Mkulu wa dipatimenti ya msonkho ya British Inland Revenue nthaŵi ina anafotokoza kuti: “Palibe amene amasangalala kukhomera msonkho ndalama zimene amapeza, koma ndi anthu ochepa kwambiri amene amanena kuti zinthu zikanakhala bwino anthu akanati asamakhome misonkho.” Anthu ena akuganiza kuti anthu ochuluka, okwana pafupifupi 90 mwa anthu 100 alionse ku United States, amatsatira malamulo a msonkho. Mkulu wina wa zamisonkho anavomereza kuti: “Ambiri mwa anthu amene satsatira malamulo a msonkho amatero chifukwa chosamvetsa bwino malamulo ndi kayendetsedwe ka misonkho, osati chifukwa chofuna kuzemba dala misonkhoyo.”

Ngakhale zili choncho, ambiri amapeza njira zopeŵera kukhoma misonkho ina. Mwachitsanzo, tamvani zimene nkhani ina m’magazini ya U.S.News & World Report inanena za misonkho ya makampani. Inati: “Makampani ambiri amapeŵa gawo lalikulu la misonkho imene amafunika kukhoma, ndipo nthaŵi zina amapeŵa msonkho wonse, mwa kuchotsera msonkho kapena kuŵerengetsera chuma chawo mwaukathyali.” Popereka chitsanzo cha kuchita  zinthu mwaukathyali, nkhaniyo inapitiriza kuti: “Kampani ya ku United States ingakhazikitse nthambi ku dziko lakunja limene misonkho yake ndi yofeŵerapo. Ndiyeno ingachititse kampani yawo ya ku United States ija kukhala ngati nthambi ya kampani ya ku dziko lakunja.” Motero, kampaniyo singakhome misonkho ya ku United States, yomwe ingathe kufika pa 35 peresenti, ngakhale kuti limene akuti ndi “likulu lawolo mwina langokhala kabati yoikamo mafaelo kapena bokosi loponyamo makalata.”

Ndiyeno pali anthu ena amene amachita kuzemberatu misonkho. Malipoti akuti m’dziko lina la ku Ulaya, kuzemba misonkho amakuona ngati “maseŵera a dzikolo.” Malinga ndi kafukufuku amene anachita ku United States, amuna 58 okha mwa amuna 100 alionse a zaka zoyambira 25 kufika 29 ankakhulupirira kuti n’kulakwa kusanena ndalama zonse zimene munthu amapeza. Olemba za kafukufukuyo anavomereza kuti: “Lipotilo likusonyeza kuti mwambo ndi khalidwe labwino zikuloŵa pansi m’dziko lathu lino.” Ku Mexico akuyerekezera kuti anthu 35 mwa anthu 100 alionse amazemba misonkho.

Komabe ku mbali yaikulu, anthu amazindikira kufunika kwa misonkho ndipo amakhoma msonkho umene akufunikira kukhoma. Ngakhale zili choncho, mawu otchuka amene anthu amati ananena ndi Tiberiyo Kaisara akuoneka kuti ndi oona. Mawuwo amati: “M’busa wabwino ayenera kungometa nkhosa zake, osati kuzisupula khungu.” Kodi muyenera kuona bwanji nkhani yokhoma misonkho ngati mukuona kuti kukhoma misonkho n’kolemetsa, kopanda chilungamo, komanso n’kovuta kumvetsa?

[Bokosi patsamba 7]

Ganizani Kaye Musanasamuke!

Kayendetsedwe ka misonkho kamasiyana m’mayiko osiyanasiyana. Ndiponso misonkho ya m’dera lina ingasiyane kwambiri ndi misonkho ya m’madera ena m’dziko lomwelo. Kodi n’kothandiza kuganiza zosamukira ku dera lina kumene mitengo ya msonkho ndi yotsikirapo? Mwina n’zothandiza, komabe muyenera kuganiza kaye musanasamuke.

Mwachitsanzo, nkhani ina m’magazini ya OECD Observer imakumbutsa oŵerenga kuti asangoganizira chabe msonkho umene munthu amapereka pa ndalama zimene amapeza. Magaziniyo inati: “Ndalama zonse za msonkho za munthu aliyense zimakhudzidwanso ndi ndalama za msonkho wosiyanasiyana zimene amachotsera.” Mwachitsanzo, m’mayiko ena msonkho wa ndalama zimene munthu amapeza ndi wotsika. Koma “misonkho imene amachotsera ndiponso ndalama zimene sadula msonkho ndi zochepa kwambiri.” Zotsatira zake n’zakuti munthu angamapereke ndalama zambiri za msonkho ku mayiko oterowo kuposa zimene akanapereka ku mayiko amene msonkho wa ndalama zimene munthu amapeza ndi wokwera koma misonkho imene amachotsera ndiponso ndalama zimene sakhomera msonkho n’zambiri.

Ku United States, ena amaganiza zosamukira ku zigawo zimene sakhometsa msonkho wa ndalama zimene munthu amapeza. Koma kodi zimenezi zimathandiza kuti munthu asawononge ndalama? Sizili choncho malinga ndi kunena kwa magazini ya Kiplinger’s Personal Finance imene imati: “Nthaŵi zambiri, kafukufuku wathu akusonyeza kuti m’zigawo zimene anthu sakhomera msonkho ndalama zimene amapeza, okhometsa msonkho amawonjezera msonkho wa nyumba ndi malo, ndiponso msonkho umene munthu amapereka pogula zinthu ndi misonkho ina, kuti apeze ndalama.”

[Bokosi patsamba 8]

Kutsatira Malamulo a Msonkho

Kwa ambiri a ife kukhoma msonkho imakhala ntchito yaikulu. Motero, Galamukani! inafunsa katswiri wa zamisonkho mfundo zina zothandiza.

“Pezani malangizo abwino. Zimenezi n’zofunika kwambiri chifukwa malamulo a msonkho angakhale ovuta kumvetsa, ndipo kunena kuti munthu sunali kudziŵa malamulo si umboni wokwanira umene munthu ungapereke pofotokoza chifukwa chimene sunatsatire malamulo a msonkho. Ngakhale kuti munthu wokhoma msonkho angaganize kuti akuluakulu a zamisonkho ndi adani ake, nthaŵi zambiri angapereke malangizo olondola ndiponso osavuta kumvetsa ofotokoza mmene munthu angachitire pankhani ya misonkho. Akuluakulu a zamisonkho angakonde kuti mulembe molondola mafomu anu a misonkho panthaŵi yoyamba yomweyo. Safuna kukuimbani mlandu chifukwa chosatsatira malamulo.

“Ngati ndalama zimene mufunika kuperekera msonkho simukuzimvetsa bwinobwino, pemphani malangizo kwa katswiri wa zamisonkho. Koma samalani! Ngakhale kuti pali akatswiri ambiri a zamisonkho amene amakufunirani zabwino, pali ambiri amene satero. Funsani mnzanu amene mumam’dalira kapena amene mumachita naye malonda wodalirika za katswiri wa zamisonkhoyo, ndipo onani ziyeneretso zake.

“Chitani zinthu mwamsanga. Chilango chimene munthu amalandira akachedwa kupereka mafomu ake chingakhale chachikulu kwambiri.

“Mabuku anu oŵerengera ndalama akhale olongosoka. Kaya mumagwiritsa ntchito dongosolo lotani loŵerengetsera ndalama zanu, onetsetsani kuti mabuku anu mukuwakonzanso nthaŵi zonse. Mwakutero, ntchito imene mudzafunika kuchita panthaŵi yokapereka msonkho idzakhala yochepa. Komanso zidzakuyenderani bwino ngati padzafunika kuŵerengetsera mabuku anu a zandalama.

“Chitani chilungamo. Mwina mungafune kuti muchite chinyengo kapena kukhotetsa malamulo pang’ono. Koma oyang’anira zamisonkho ali ndi njira zambiri zaukatswiri zoonera kuti mwachita chinyengo. Nthaŵi zonse ndi bwino kuchita chilungamo.

“Khalani ndi chidwi. Ngati munthu amene mwamulipira kuti akulembereni mafomu a misonkho alemba zinthu zolakwika, udindo udzakhalabe wanu. Motero, onetsetsani kuti munthu amene akukuimiraniyo akuchita zimene inu mukufuna.”

[Chithunzi patsamba 7]

M’mayiko ambiri fodya ndi mowa amazikhomera msonkho waukulu kwambiri

 [Zithunzi pamasamba 8, 9]

Ndalama za misonkho zimagwira ntchito zosiyanasiyana zimene mwina sitiziganizira n’komwe