Page 107 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ —10% djk?kkr (dj dk ncko)] dj&foorZu ,oa djkikr (dj dk Hkkj)

3. --------- og izfØ;k gS ftlesa djnkrk vius djHkkj dks nwljksa ij Mkyus dk iz;kl djrk gSA uksV
4. foorZu ls --------- dk xgjk laca/ gSA
5. dj foorZu ftl ¯cnq osQ vkxs ugha gksrk og ¯cnq --------- dk ¯cnq gksrk gSA

10-3 dj dk Hkkj vFkok djkikr (Incidence of a Tax)

dj osQ Hkkj dks djkikr Hkh dgrs gSaA fiQ.Msy f'kjkt osQ 'kCnksa esa] ¶djkikr foorZu dk vfUre ifj.kke
gS] ;g izR;{k ekSfnzd Hkkj gSA bl izdkj djkikr dh leL;k esa ;g fo'ys"k.k fd;k tkrk gS fd dj dk
Hkqxrku dkSu djrk gS vFkkZr~ ekSfnzd Hkkj fdl ij iM+rk gSA¸ ;g ifjHkk"kk Li"V djrh gS fd dj dk Hkkj
ml O;fDr ij iM+rk gS tks vUre :i ls dj dk Hkqxrku djrk gS vFkkZr~ tks vfUre :i ls dj osQ ekSfnzd
Hkkj dks ogu djrk gSA tSls 'kDdj osQ mRiknd ij dj yxk;k tkrk gSA ;fn mRiknd bl dj dks 'kDdj dk
ewY; c<+kdj miHkksDrkvksa ij Vkyus esa liQy gks tkrk gS rks dj dk Hkkj miHkksDrkvksa ij iM+sxk D;ksafd vfUre
:i ls 'kDdj osQ miHkksDrkvksa ij gh dj dk ekSfnzd Hkkj iM+sxkA ;fn mRiknd 'kDdj ij yxk, x, dj dks
miHkksDrkvksa ij Vkyus esa liQy ugha gksrk rks djk?kkr osQ lkFk dj dk Hkkj Hkh mRiknd ij gh iM+sxkA lkekU;r%
'kDdj dk miHkksDrk dj osQ Hkkj dks vkSj vkxs ugha Vky ldrk vkSj Lo;a dj dk Hkkj lgu djrk gSA

izks- lsfyxeSu osQ vuqlkj] ¶vfUre djnkrk ij dj osQ cks> osQ fu/kZj.k dks dj dk Hkkj dgk tkrk gSA¸
izks- fiQfyi bZ- Vsyj (Philip E. Taylor) osQ vuqlkj] ¶djHkkj ml O;fDr ij gksrk gS tks mls vkSj vkxs ugha
Vky ldrk gSA¸
la{ksi eas] dgk tk ldrk gS fd djkikr ;k dj Hkkj esa fuEukafdr rhu rÙo lfEefyr gksrs gSaµ

(i) djkikr dj dk vfUre Hkkj gS ftls vkxs fdlh vU; ij Vkyk ugha tk ldrkA
(ii) ;g dj dk ekSfnzd Hkkj gSA
(iii) ;g dj dk izR;{k ekSfnzd Hkkj gS D;ksafd ;g ljdkjh dks"k esa tek oqQy jkf'k osQ cjkcj gksrk gSA

10-3-1 djk?kkr ,oa djkikr esa vUrj
(Distinction Between Impact & Incidence of Taxation)

djk?kkr vkSj djkikr esa vUrj djkjksi.k osQ izkjfEHkd Hkkj ,oa vfUre Hkkj osQ vk/kj ij fd;k tkrk gSA djk?kkr
,oa djkikr esa vUrj iznf'kZr djus okys eq[; fcUnq gSaµ
1- djk?kkr dj osQ izkjfEHkd Hkkj dks izdV djrk gS vkSj djkikr dj osQ vfUre Hkkj dks izdV djrk gSA
2- djk?kkr ml O;fDr ij iM+rk gS tks ml jkf'k dk Hkqxrku djrk gS tcfd djkikr ml O;fDr ij gksrk

gS tks vfUre :i ls ml dj Hkkjr dks ogu djrk gSA
3- djk?kkr dk vfHkizk; ljdkj dks fd, x, dj jkf'k osQ ekSfnzd Hkqxrku ls gS tcfd djkikr ls vfHkizk;
dj osQ izR;{k ekSfnzd Hkkj ls yxk;k tkrk gSA
4- djkikr ml O;fDr ij gksrk gS tks bls fdlh nwljs ij Vky ugha ldrk tcfd djk?kkr esa dj Hkkj fdlh
nwljs ij Vkyk tk ldrk gSA nwljs 'kCnksa esa] djkikr vFkok dj Hkkj dk foorZu fd;k tk ldrk
gS] fdUrq djk?kkr dk ughaA

5- djk?kkr ls cpuk dj vioapu (Tax Evasion) dgykrk gS tks voS/kfud gS tcfd djkikr vFkok
dj Hkkj ls cpus osQ fy, iz;Ru fd;k tkuk iw.kZr% oS/kfud gSA

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