Bonyane lekhetho la lefats'e: Ho etsa hore libaka tsa lekhetho li se ke tsa khahla

• Author:
• Lebitso la sengoli

  Quantumrun Ponelopele
• November 29, 2023

Kakaretso ea kutloisiso

Morero oa OECD oa GloBE o beha bonyane lekhetho la khoebo la lefats'e la 15% ho thibela ho qoba lekhetho ke batho ba tsoang linaheng tse ngata, ho ama lifeme ka lekeno le fetang USD $761 milione le monyetla oa ho nyolla USD $150 bilione ka selemo. Likarolo tse peli tse phahameng le tse tlase tsa lekhetho, ho kenyeletsoa Ireland le Hungary, li khothalelitse phetoho, e hlophisang bocha moo lekhetho le lefshoang ho ipapisitsoe le libaka tsa bareki. Ts'ebetso ena, e tšehelitsoeng ke Mopresidente Biden, e ikemiselitse ho nyahamisa ho fetohela ha phaello libakeng tsa lekhetho-e leng leqheka le tloaelehileng la linatla tsa theknoloji-'me e ka lebisa ts'ebetsong ea lefapha la lekhetho la khoebo, ho buella khahlano le phetoho, le liphetoho ts'ebetsong ea likhoebo tsa lefats'e.

Boemo ba lekhetho bo tlase ba lefats'e

Ka Mmesa 2022, sehlopha sa mebuso se kopaneng sa Organisation for Economic Co-operation and Development (OECD) se ile sa lokolla leano la lefats'e la bonyane la lekhetho la khoebo kapa Global Anti-Base Erosion (GloBE). Mohato ona o mocha o ikemiselitse ho loantša ho qoba lekhetho ke mekhatlo e meholo ea machaba (MNCs). Lekhetho le tla sebetsa ho MNCs tse fumanang chelete e fetang USD $761 milione 'me ho hakanngoa hore e tla tlisa chelete e ka bang USD $150 bilione makeno a mang a lekhetho a lefats'e a selemo le selemo. Pholisi ena e fana ka moralo o ikhethileng oa ho rarolla mathata a lekhetho a bakoang ke ho ikopanya ha lichaba tsa lefatše tsa moruo oa digitalization, e leng seo ho ileng ha lumellanoa ka sona ke linaha le libaka tse 137 tlas'a OECD/G20 ka Mphalane 2021.

Ho na le "litšiea" tse peli tsa phetoho: Pillar 1 e fetola moo lik'hamphani tse kholo li lefang lekhetho (liphaello tse amang chelete e ka bang USD $ 125 limilione tse likete), 'me Pillar 2 ke lekhetho le tlase la lefats'e. Tlas'a GloBE, likhoebo tse kholo li ne li tla lefa lekhetho le eketsehileng linaheng tseo li nang le bareki ho tsona 'me li tla lefa hanyane libakeng tseo ntlo-kholo ea tsona, basebetsi le mesebetsi e leng teng. Ho feta moo, tumellano e theha ho amoheloa ha bonyane lekhetho la lefats'e la karolo ea 15 lekholong le tla sebetsa ho lifeme tse nang le meputso linaheng tse lefang lekhetho le tlase. Melao ea GloBE e tla qobella "lekhetho le holimo" ho "chelete ea lekhetho e tlase" ea MNC, e leng phaello e hlahisoang libakeng tse nang le litefiso tse sebetsang tsa lekhetho tse ka tlase ho karolo ea 15 lekholong. Mebuso joale e ntse e etsa meralo ea ts'ebetsong ka melaoana ea eona ea lehae. 

Tšusumetso e senyang

Ka Phupu 2021, Mopresidente oa US Joe Biden o ile a etella pele pitso ea ho kenya tšebetsong lekhetho le tlase la lefats'e la 15%. Ho beha maemo tlas'a boikarabelo ba lekhetho ba lichaba tse ling linaheng tse ling ho tla thusa Mopresidente ho finyella sepheo sa hae sa ho nyolla sekhahla sa lik'hamphani tsa lehae ho ea ho liphesente tse 28 ka ho fokotsa khothatso bakeng sa likhoebo ho tsoela pele ho tsamaisa makholo a libilione tsa lidolara ho ea libakeng tse nang le lekhetho le tlaase. Tlhahiso e latelang ea OECD ea ho kenya ts'ebetsong lekhetho lena la bonyane ba lefats'e ke qeto ea bohlokoa kaha le libaka tse nang le lekhetho le tlase joalo ka Ireland, Hungary, le Estonia li lumetse ho kenela tumellano. 

Ka lilemo tse ngata, likhoebo li 'nile tsa sebelisa mekhoa e fapaneng ea ho boloka libuka ho qoba likoloto tsa lekhetho ka ho fetisetsa chelete libakeng tsa lekhetho le tlaase. Ho latela phuputso ea 2018 e phatlalalitsoeng ke Gabriel Zucman, moprofesa oa moruo Univesithing ea California e Berkeley, hoo e ka bang liperesente tse 40 tsa phaello ea lefatše ka bophara ea lifeme tse tsoang linaheng tse ling "e fetiselitsoe ka maiketsetso" libakeng tsa lekhetho. Lik'hamphani tse kholo tsa theknoloji tse kang Google, Amazon le Facebook li tumme hampe ka ho sebelisa monyetla ona, 'me OECD e hlalosa lik'hamphani tsena e le "bahlōli ba ho ikopanya ha lichaba tsa lefatše." Linaha tse ling tsa Europe tse neng li beha lekhetho la dijithale ho theknoloji e kholo li tla li nkela sebaka ka GloBE hang ha tumellano e fetoha molao. Ho lebelletsoe hore bo-diplomate ba linaha tse nkang karolo ba tla phethela tumellano ea molao ea ho kenya tšebetsong melao e mecha ka 2023.

Litlamorao tse pharalletseng tsa bonyane lekhetho la lefats'e

Litlamorao tse ka bang teng tsa lekhetho le tlase la lefats'e li ka kenyelletsa: 

• Mafapha a lekhetho a mekhatlo e fapaneng a ka 'na a bona palo ea tsona e eketseha kaha tsamaiso ena ea lekhetho e ka hloka khokahanyo e kholoanyane ea lefats'e ho netefatsa tšebeliso e nepahetseng ea makhetho sebakeng se seng le se seng.
• Likhoebo tse kholo li sutumelletsa morao le ho buella khahlano le lekhetho le tlase la lefats'e.
• Lik'hamphani tse etsang qeto ea ho sebetsa linaheng tsa habo tsona ho e-na le ho sebetsa linaheng tse ling. Sena se ka lebisa tlhokehong ea mesebetsi le tahlehelong ea chelete bakeng sa linaha tse ntseng li tsoela pele moruong le linaheng tse nang le lekhetho le tlase; linaha tsena tse tsoelang pele li ka khothaletsoa ho ikamahanya le linaha tseo e seng tsa Bophirima ho ipelaetsa khahlanong le molao ona.
• OECD le G20 di sebedisana ho tswelapele ho kenya tshebetsong diphetoho tse ding tsa lekgetho ho netefatsa hore difeme tse kgolo di lefiswa lekgetho ka nepo.
• Indasteri ea lekhetho le liak'haonte e ntse e hola ha lik'hamphani li hira baeletsi ba bona ba bangata ho tsamaisa melao e rarahaneng ea liphetoho tse ncha tsa lekhetho. 

Lipotso tseo u ka fanang ka maikutlo ho tsona

• Na u nahana hore bonyane lekhetho la lefatše lohle ke mohopolo o motle? Hobaneng?
• Ebe bonyane lekhetho la lefats'e le tla ama moruo oa lehae joang?