Page 101 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ —9% Hkqxrku lkeF;Z osQ fl¼kar % oLrqijd ,oa O;fDrijd n`f"Vdks.k

og vof/ ftlosQ fy;s vk; dh x.kuk dh xbZ gSA bl izdkj] Li"V gS fd djk/ku osQ Hkkj dk U;k;iw.kZ forj.k uksV
djus osQ y{; dks izkIr djus esa oLrqijd n`f"Vdks.k osQ vuqiwjd (supplementary) osQ :i esa dk;Z djrk gSA
mi;qZDr foospu osQ i'pkr~] fu"d"kZ osQ :i esa ;g dgk tk ldrk gS fd djk/ku osQ Hkkj dk U;k;iw.kZ forj.k
djus dh n`f"V ls lkeF;Z fl¼kUr (Ability Theory) gh lcls vf/d mi;qDr fl¼kUr gSA

vk/qfud er&vf/dre lkekftd dY;k.k
(Present Views—Maximum Welfare Principle)
vk/qfud vFkZ'kkfL=k;ksa us djkjksi.k osQ mfpr forj.k osQ fy, U;k;&fl¼kUr osQ LFkku ij dY;k.k fl¼kUr dks
izkFkfedrk nh gSA izks- ihxw us lhekUr R;kx fl¼kUr dk izfriknu dY;k.k dks è;ku esa j[kdj gh fd;kA ,toFkZ
dY;k.k osQ roZQ dks Lohdkj djrk gSA mldk dguk gS fd dY;k.k rc vf/dre gksxk tc lhekUr mi;ksfxrk
leku gksxhA blosQ foijhr] ihxw us U;wure lkewfgd R;kx osQ fl¼kUr dks vf/dre dY;k.k ls lEcfU/r fd;k
gSA okLro esa djkjksi.k dk lerk fl¼kar ,oa dY;k.k fl¼kUr nksuksa gh nks"kiw.kZ gSaA ;s nksuksa fopkj/kjk,¡ gh
laoqQfpr gSa D;ksafd os osQoy ctV osQ djkjksi.k dk gh vè;;u djrh gSaA okLro esa djksa esa U;k;'khyrk dk
vè;;u djrs le; osQoy dj Hkkj dks gh u ysa cfYd mu ykHkksa dks Hkh lfEefyr djsa tks lkoZtfud O;; ls
izkIr gksrs gSaA MkYVu] ihxw ,oa eqlxzso us dj osQ Hkkj rFkk blosQ forj.k dh leL;k esa ljdkjh lsokvksa dks
lfEefyr djosQ bldks U;k; osQ :i esa iznku djus dk iz;kl fd;k D;ksafd dY;k.k dks dj rFkk lkoZtfud
O;; nksuksa gh izHkkfor djrs gSaA tgk¡ dj dY;k.k dks de djrk gS ogk¡ lkoZtfud O;; dY;k.k esa o`f¼ djrh
gSA ihxw ,oa MkYVu us ctV uhfr lEcU/h nks fl¼kUrksa dk izfriknu fd;k gSµ
(1) ljdkj dks fofHkUu enksa ij bl izdkj ls O;; djuk pkfg, rkfd izR;sd en ij dh x;h jkf'k ls izkIr
lhekUr mi;ksfxrk cjkcj gksA
(2) lkoZtfud O;; dks ml lhek rd c<+krs jguk pkfg, tgk¡ rd fd bl O;; ls mRiUu gksus okyh
mi;ksfxrk jkT; }kjk yxk;s x;s djksa ls mRiUu vlUrks"k osQ cjkcj u gks tk,A
ctV uhfr }kjk lkekftd dY;k.k dks vf/dre djuk mi;qDr jgrk gSA eqlxzso osQ erkuqlkj] djksa osQ vkoaVu
esa U;wure R;kx fl¼kUr] lkoZtfud O;; osQ fu/kZj.k osQ vf/dre ls esy [kkrs gSa vkSj ;s nksuksa gh ctV osQ
1
lkekU; fl¼kUr esa ik;s tkrs gSaA¸ eqlxzso us bls fp=k&6 }kjk le>kus dh dksf'k'k dh gSA js[kkfp=k esa OX&v{k
ij lkoZtfud vk; n'kkZ;h x;h gSA A B oØ lkoZtfud O;; ls lekt dks izkIr gksus okys lUrks"k dks iznf'kZr
djrk gSA blosQ foijhr A′B′ oØ djkjksi.k ls mRiUu lhekUr lkekftd R;kx dks iznf'kZr djrk gSA AB oØ
uhps ?kV jgk gS tks ;g crykrk gS fd tSls&tSls lkoZtfud O;; esa o`f¼ gksrh gS] oSls&oSls O;fDr;ksa dks

Y A
M
Marginal
social
welfare
B
E
O X
Public
A
revenue
Marginal
social N
sacrifice
B
X
fp=k 6

1. “Minimum sacrifice approach to be the allocation of taxes is matched by a maximum
benefit approach to the determination of public expenditure and the two are combined
in a general theory of budget planning.” —Musgrave

LOVELY PROFESSIONAL UNIVERSITY 95
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