Page 100 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV ([k) lEifÙk (Property)µlEifÙk rFkk lafpr /u dh ek=kk dks Hkh dj vnk djus dh ;ksX;rk dk ,d
egÙoiw.kZ ekin.M ekuk tkrk gSA bldk dkj.k ;gh gS fd yksxksa dk jgu&lgu dk Lrj osQoy vk; ls gh
izHkkfor ugha gksrk] vfirq lafpr /u rFkk lEifÙk ls Hkh izHkkfor gksrk gSA fdUrq lEifÙk dks ;ksX;rk dk ekid
cukus esa fuEu dfBukb;k¡ mRiUu gksrh gSaµ
(1) lekt esa oqQN ,sls O;fDr gks ldrs gSa ftudh vk; rks cgqr vf/d gksrh gS fdUrq os dj osQ Hk;
ls ferO;;h ugha gSa ftlosQ ifj.kke ls os lEifÙk ugha j[krsA bl fLFkfr esa ;fn lEifÙk dks dj dk
vk/kj ekuk x;k rks ,sls yksx dj ls eqDr gks tk;saxsA
(2) lEifÙk dk vk/kj blfy, Hkh Hkzked gS D;ksafd lEifÙk ls fdlh o"kZ vk; izkIr gks ldrh gS vkSj
ugha HkhA blosQ vfrfjDr leku vkdkj okyh lEifÙk ls vk; fHkUu&fHkUu izkIr gksaA
(3) ;fn lEifÙk ij dj yxk;k x;k rks yksx lEifÙk ,df=kr djus esa fgposaQxs vkSj os vferO;;h gks
tk;saxsA

(4) lEifÙk dk okLrfod ewY; vkaduk Hkh lEHko ugha gSA
(5) ,d lkekU; lEifÙk dj] pw¡fd cM+h lEifÙk osQ eqdkcys NksVh lEifÙk ij vf/d cks> Mkyrk gS] vr%
;g izfrxkeh (regressive) izÑfr dh gksrh gSA
(x) miHkksx O;; (Consumption Expenditure)µizksñ oSQYMksj tSls oqQN vFkZ&'kkfL=k;ksa dk ;g er gS
fd dj vnk djus dh lkeF;Z dk lPpk ekin.M u rks vk; gS vkSj u gh lEifÙkA mudk dguk gS fd yksxksa
dk vkfFkZd dY;k.k ml vk; ij fuHkZj gksrk gS tks fd [kpZ dj nh tkrh gS_ vFkkZr~ vk; ij ugha] cfYd [kpZ
ij fuHkZj gksrk gSA lafpr /u rFkk lEifÙk ml le; rd lUrqf"V iznku ugha dj ldrs tc rd fd mudk mi;ksx
miHkksx osQ fy, u fd;k tk,A vr% miHkksx dj vnk djus dh lkeF;Z dks ekius dk ,d egÙoiw.kZ ekin.M gSA
miHkksx Lrj dh djnku dh ;ksX;rk dks ekius dk ;g vk/kj O;kogkfjd :i ls mfpr ugha gS] D;ksafdµ
(1) fdlh O;fDr dk vf/d O;; bl ckr dk ifjpk;d ugha gksrk gS fd mldh dj lkeF;Z vf/d
gSA mnkgj.kLo:i] ,d cM+s ifjokj dk miHkksx O;; ,d NksVs ifjokj ls gksrk gSA ijUrq bldk vk'k;
;g ugha gS fd cM+s ifjokj dh djnku ;ksX;rk vf/d gSA
(2) ;fn djnku ;ksX;rk dk vk/kj miHkksx eku fy;k tk, rks mlls miHkksx esa deh vk;sxh ftlosQ
ifj.kkeLo:i yksxksa dh dk;Z{kerk ?kV tk;sxh ftldk mRiknu ij cqjk izHkko iM+sxkA
(3) ;g Bhd gS fd vk; dk miktZu vko';drkvksa dh larqf"V (miHkksx) osQ fy, gksrk gS fdUrq vk;
dk mi;ksx osQoy miHkksx osQ fy, gh ugha gksrk gSA cpr vk; dk egÙoiw.kZ vax gS ftldk ckn
esa fofu;ksx gks tkrk gSA ;fn dj lkeF;Z dk vk/kj miHkksx eku fy;k tk;sxk rks cpr ,oa fofu;ksx
dh mis{kk gks tk;sxh tks dksbZ cqf¼eÙkk dh ckr ugha gSA
pw¡fd oLrqijd n`f"Vdks.k dh Hkh vusd xEHkhj e;kZnk,¡ gSa] vr% O;fDr dh dj nsus dh lkeF;Z dks ekius osQ
rjhosQ dk iz'u vHkh Hkh fcuk mÙkj fn;s gh jg tkrk gSA okLro esa ckr ;g gS fd izkphu dky esa vko';d
lEifÙk (property) djk/ku dk ,d egÙoiw.kZ vk/kj FkkA ijUrq orZeku le; esa] vk; dks gh O;fDr dh dj
vnk djus dh lkeF;Z dks ekius dk U;k;iw.kZ ekin.M ekuk tkrk gSA vk; dks vk/kj cukus dk ,d ykHk ;g
gS fd blosQ vUrxZr djk/ku dks vkjksgh cukuk ljy gksrk gSA ijUrq O;ogkj esa tc O;fDr dh dj nsus dh
lkeF;Z dk fu/kZj.k fd;k tk;s rks vk; osQ vykok lEifÙk rFkk miHkksx O;; dks Hkh n`f"Vxr j[kk tkuk pkfg,A
;gk¡ ;g ckr mYys[kuh; gS fd vk; osQ lEcU/ esa Hkh osQoy mldh ek=kk egÙoiw.kZ ugha gS vfirq vk; osQ Ïksr
dk Hkh Hkkjh egÙo gS] vFkkZr~ bl ckr dks Hkh n`f"Vxr j[kk tkuk pkfg, fd vk; O;fDrxr lsokvksa }kjk dekbZ
x;h gS vFkok lEifÙk osQ LokfeRo ls izkIr gqbZ gSA ;gha tc O;fDr dh dj nsus dh lkeF;Z dk fu/kZj.k fd;k
tk;s rks oqQN vU; ckrksa ij Hkh fopkj fd;k tkuk pkfg, tSls fd ifjokj dk vkdkj] vk; dh fu;ferrk rFkk

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94 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY