Page 106 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV mnkgj.k osQ fy,] ;fn 'kDdj ij nl #i, izfr ¯DoVy dk dj ljdkj }kjk yxk;k tkrk gS rks 'kDdj osQ
mRiknd ls ;g olwy fd;k tkrk gSA vr% djk?kkr blh mRiknd ij gksxk D;ksafd ljdkj dks dj Hkqxrku foozsQrk
ls gh izkIr gksrk gSA vU; 'kCnksa esa ;gh mRiknd] ¶dj osQ Hkqxrku dk izkjfEHkd ekSfnzd Hkkj mBkrk gSA¸ lsfyxeSu
(Seligman) osQ vuqlkj] ¶dj nsus dk rkRdkfyd izHkko ftl O;fDr ij iM+rk gSZ] mls djk?kkr dgrs
gSaA¸ tc djnkrk fdlh dj fo'ks"k osQ Hkkj dks nwljksa ij foofrZr ugha dj ikrk rks ml ij djk?kkr osQ lkFk dj
dk Hkkj Hkh iM+rk gSA izR;{k dj blh izÑfr osQ gksrs gSa] tSls] vk;&dj] lEifÙk dj vkfn dk djk?kkr vkSj
djkikr mlh O;fDr ij iM+rk gS tks mls ljdkjh dks"k esa tek djrk gSA

10-2 dj dk foorZu (Shifting of Tax)

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 nwljksa ij Mkyus dk iz;kl djrk gSA dj foorZu dh
izfØ;k ml le; gksrh gS tc dj dk ncko vkSj dj dk Hkkj vyx&vyx O;fDr;ksa ij iM+rk gS_ tSls fcØh
dj igys O;kikfj;ksa ls fy;k tkrk gS rks mu ij dj dk ncko iM+rk gS] fdUrq O;kikjh tc bu djksa dh ek=kk
dks vkaf'kd vFkok iw.kZ:i ls oLrq osQ ewY; esa lfEefyr djosQ miHkksDrkvksa ij Vky nsrs gSa rks dj dk Hkkj
vfUre :i ls miHkksDrkvksa ij iM+rk gSµbl izdkj djk?kkr ls djkikr dh fLFkfr esa igq¡pus dh izfØ;k gh dj
foorZu gSA izks- elxzso osQ 'kCnksa esa] ¶ikjEifjd vFkZ esa dj foorZu ls vk'k; ml izfØ;k ls gS ftlosQ }kjk
dj dk izR;{k ekSfnzd Hkkj ewY;ksa esa lekfgr djosQ ncko osQ fcUnq ls vfUre fcUnq dh vksj gVk fn;k tkrk gSA¸

bl izdkj] foorZu dk djHkkj ls xgjk lEcU/ gS D;ksafd dj Hkkj ls cpus osQ fy, gh dj foorZu fd;k tkrk
gSA dj foorZu ftl fcUnq osQ vkxs ugha gksrk og fcUnq djkikr vFkok dj Hkkj dk fcUnq gksrk gSA tc dj foorZu
ugha gks ikrk rks djk?kkr ,oa djkikr nksuksa ,d gh O;fDr ij iM+rs gSaA
dj foorZu osQ izdkj
dj foorZu nks izdkj dk gksrk gSµ
(1) vkxs dh vksj dj foorZu (Forward Shifting)

(2) ihNs dh vksj dj foorZu (Backward Shifting)
tc dj fdlh mRiknd ij yxk;k tk,] fdUrq mls og oszQrk ij Mky ns rc ;g ^vkxs dh vksj foorZu*
dgykrk gS vkSj blosQ foijhr tc dj fdlh mRiknd ij yxk;k tk, vkSj mRiknd ml dj dks dPps eky
dh vkiwfrZ djus okys O;fDr vFkok mRiknu esa dke dj jgs Jfed ij LFkkukUrfjr dj ns rc ;g ^ihNs dh
vksj foorZu* dgykrk gSA dj foorZu osQ izdkjksa dks ,d mnkgj.k }kjk le>k tk ldrk gSA tc ljdkj phuh
ij mRiknu dj yxkrh gS vkSj phuh dk mRiknd dj osQ Hkkj dks miHkksDrkvksa dh vksj Vky nsrk gS rks bls vkxs
dh vksj dj foorZu dgk tk,xk] fdUrq ;fn phuh dk mRiknd dj Hkkj dks xUus osQ mRikndksa ij Vkyus esa
liQy gk tkrk gS rks ;g ihNs dh vksj dj foorZu dk mnkgj.k gSA

uksV~l djnkrk vius djHkkj dks nwljksa ij Mkyus dk iz;kl djrk gS] ftls foorZu dh laKk nsrs gSaA

Lo&ewY;kadu (Self Assessment)

fjDr LFkkuksa dh iw£r djsa (Fill in the blanks) %
1. dj dk ncko ml O;fDr ij iM+rk gS ftl ij ljdkj --------- yxkrh gSA
2. mRiknd dj osQ Hkqxrku dk izkjafHkd --------- Hkkjr mBkrk gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
100 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY