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Tanima Dutta, Lovely Professional University bdkbZ —10% djk?kkr (dj dk ncko)] dj&foorZu ,oa djkikr (dj dk Hkkj)

uksV

bdkbZµ10: djk?kkr (dj dk ncko)] dj&foorZu ,oa

djkikr (dj dk Hkkj)

(Impact, Shifting And Incidence of Taxation)

vuqØef.kdk (Contents)

mís'; (Objectives)
izLrkouk (Introduction)
10.1 djk?kkr vFkok dj dk ncko (Impact of Tax)
10.2 dj dk foorZu (Shifting of Tax)
10.3 dj dk Hkkj vFkok djkikr (Incidence of a Tax)

10.4 lkjka'k (Summary)
10.5 'kCndks'k (Keywords)
10.6 vH;kl&iz'u (Review Questions)
10.7 lanHkZ iqLrosaQ (Further Readings)

mís'; (Objectives)

bl vè;k; osQ vè;;u osQ i'pkr~ fo|kFkhZ ;ksX; gksaxsµ
• djk?kkr vFkok dj osQ ncko dks le>us esaA
• dj dk Hkkj vFkok djkikr dks le>us esaA
• dj osQ foorZu dks tkuus gsrqA

izLrkouk (Introduction)

lkekU; vFkks± esa dj foorZu dk vfHkizk; gS djnkrk }kjk dj osQ Hkkj dks fdlh nwljs ij VkyukA dj foorZu
og izfØ;k gS ftlesa djnkrk vius djHkkj dks nwljs ij Mkyus dk iz;kl djrk gSA bl izdkj] foorZu dk djHkkj
ls xgjk laca/ gS] D;ksafd dj Hkkj ls cpus osQ fy, gh dj foorZu fd;k tkrk gSA
dj osQ Hkkj dks djkikr Hkh dgrs gSaA ;g foorZu dk vafre ifj.kke gS] ;g izR;{k ekSfnzd Hkkj gSA

10-1 djk?kkr vFkok dj dk ncko (Impact of Tax)

djk?kkr vFkok dj dk ncko ml O;fDr ij iM+rk gS ftl ij ljdkj dj yxkrh gS vkSj tks okLro esa ljdkj
dks dj dk Hkqxrku djrk gS vkSj djnkrk osQ :i esa ljdkj osQ ikl blh O;fDr dk uke iathÑr gksrk gSA

LOVELY PROFESSIONAL UNIVERSITY
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LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY