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

9. lEifÙk osQ fdl ewY; dks vkaduk laHko ugha gS\ uksV
(v) okLrfod (c) vokLrfod
(l) lkoZtfud (n) cktkjA
10. vusd fopkjdksa osQ erkuqlkj djnku ;ksX;rk fl¼kar fdl izdkj dk fl¼kar gS\

(v) lkoZtfud (c) lkoZHkkSfed
(l) O;fDrxr (n) mijksDr lHkhA

9-6 lkjka'k (Summary)

• vr% djk/ku osQ nzO;&Hkkj dks ,slh jhfr ls ck¡Vk tkuk pkfg, ftlls fd izR;sd djnkrk dks leku R;kx
djuk iM+sA bl izdkj] djk/ku esa U;k;iw.kZ lekurk ykus osQ fy, ;g vko';d gS fd ,d&lh
ifjfLFkfr;ksa esa jgus okys O;fDr;ksa ls eku O;ogkj fd;k tk, rkfd {kSfrt lkE;rk (horizonal

equity) izkIr dh tk losQ] vkSj vleku ifjfLFkfr;ksa eas jgus okys lHkh O;fDr;ksa ls dj yxkus osQ
ekeys esa fHkUu&fHkUu O;ogkj fd;k tk,] rkfd 'kh"kZ lkE;rk (vertical equity) Hkh izkIr dh tk losQA
• djk/ku dk ,slk forj.k] tks fd U;wure leLr R;kx osQ fl¼kUr (principle of least aggregate

sacrifice) osQ vuq:i gks] og gks ldrk gS tks lekt osQ lHkh lnL;ksa }kjk fd;s tkus okys oqQN R;kx
(total sacrifice) dks ugha] vfirq lhekUr R;kx dks cjkcj djk;sA
• ¶O;fDr viuh&viuh lEcfU/r lkeF;Z osQ vuqikr esa va'knku (Contribution) nsaA¸ bl dFku esa
vuqikr (proportion) 'kCn dk vFkZ oqQN ifjfLFkfr;ksa osQ vUrxZr ^lekuiw.kZ R;kx* ls Hkh fy;k tk
ldrk gS vkSj oqQN vU; ifjfLFkfr;ksa osQ vUrxZr ^leku vuqikrh R;kx* ls Hkh fy;k tk ldrk gSA
• R;kx fl¼kUr vFkok O;fDrijd n`f"Vdks.k osQ foijhr] mRiknd&'kfDr dk fl¼kUr djnkrk dh
Hkkoukvksa ,oa mlosQ d"Vksa dh vis{kk mldh djns; {kerk (taxable capacity) osQ nzkfO;d ewY;
(money value) dks n`f"Vxr j[krk gSA

9-7 'kCndks'k (Keywords)

• lerk (Equity)µrqY;rkA
• va'knku (Contribution)µFkksM+k ;ksxnkuA
• lkE; (Equilibrium)µlekurkA
• vf/nku (Bounties)µlk/kj.k ls vf/d nkuA

9-8 vH;kl&iz'u (Review Questions)

1- laifÙk osQ Hkqxrku&lkeF;Z dh vuqiwjd dlkSVh D;ksa dgk x;k gS\

2- dj nsus dh lkeF;Z dks oSQls ekik tkrk gS\
3- O;fDrijd n`f"Vdks.k vkSj oLrqijd n`f"Vdks.k esa D;k varj gS\
4- leku oqQy R;kx dks Li"V djsaA
5- fl¼kar dk eqlxzso mi;ksfxrk ekWMy dh O;k[;k djsaA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 97
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY