Page 108 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV 10-3-2 dj dk ekSfnzd Hkkj vkSj okLrfod Hkkj
(Money Burden And Real Burden of Tax)

izks- MkYVu us dj (Tax) osQ izR;{k Hkkj vkSj vizR;{k Hkkj rFkk dj osQ ekSfnzd vkSj okLrfod Hkkj esa Hksn
fd;k gSA
;fn ,d mRiknd oLrq osQ ewY;ksa dks dj dh ek=kk osQ vuqlkj c<+kus esa liQy gks tkrk gS rks dj dk izR;{k
ekSfnzd Hkkj miHkksDrkvksa ij iM+rk gS D;ksafd mls oLrq dk vf/d ewY; pqdkuk iM+rk gSA
dHkh&dHkh ,slk gksrk gS fd mRiknd dks igys gh oqQN djksa dk Hkqxrku ljdkj dks dj nsuk iM+rk gS ftlls
mRiknd dks mruh jkf'k ij C;kt dh gkfu gksrh gS] bls dj dk vizR;{k ekSfnzd Hkkj dgrs gSa vU; 'kCnksa esa]
tc djnkrk dks dj dh ek=kk dh rqyuk esa vf/d jkf'k ls oafpr gksuk iM+rk gS rks bls gh dj dk vizR;{k
ekSfnzd Hkkj dgrs gSaA

D;k vki tkurs gSa dj Hkkj ml O;fDr ij gksrk gS tks mls vkSj vkxs ugha Vky ldrk gSA

dj oapu (Tax Evasion)µftl O;fDr dh vk; dj&;ksX; (Taxable) gksrh gS fdUrq og viuh vk; dk
>wBk fglkc fn[kkdj vFkok xyr fcØh fn[kkdj de djksa dk Hkqxrku djrk gS rks bls dj oapu dgrs gSa vFkkZr~
blesa djnkrk djksa dh pksjh djrk gSA
dj ls cpko (Tax Avoidance)µ;g dj oapu ls fHkUu fLFkfr gSA tc djnkrk dkuwu dk ikyu djrs gq,
dj cpkrk gS rks mls dj dk cpko dgrs gSaA tSls Hkkjr esa orZeku dkuwu osQ vuqlkj ;fn osruHkksxh deZpkjh
viuh vk; ls thou chek] lap;h lkof/ tek] lkekU; Hkfo"; fuf/ vkfn esa 80]000 ` rd tek djrk gS
rks bl cpr ij vk;&dj esa ls 20 izfr'kr dh NwV (vf/dre 16]000 `) izkIr gksrh gSA
dj foorZu vkSj dj oapu esa vUrjµdj foorZu vkSj dj oapu esa vUrj gSA tc djnkrk dj dk Hkqxrku
rks dj nsrk gS ijUrq dj osQ Hkkj dks nwljksa ij Vky nsrk gS rks bls dj foorZu dgrs gSaA tSls foØ; dj dh jkf'k
foozsQrk] miHkksDrkvksa ij Vky nsrk gSA blosQ foijhr dj oapu esa djnkrk >wBk fglkc izLrqr djosQ dj pqdkus
ls cp tkrk gSA
dj foorZu vkSj dj oapu esa fuEu Hksn gSaµ

(i) dj foorZu ,d LokHkkfod rFkk oSKkfud izfØ;k gS tcfd dj oapu voS/kfud dk;Z gS tks n.Muh;
vijk/ gSA

(ii) dj foorZu ls ljdkj dks jktLo dh gkfu ugha gksrh tcfd dj oapu ls ljdkj dks Hkkjh vkfFkZd
{kfr gksrh gSA
(iii) dj foorZu esa dj dk Hkkj fdlh&u&fdlh dks lguk gh iM+rk gS tcfd dj oapu esa djksa dk
Hkqxrku gh ugha fd;k tkrk rks mlosQ Hkkj dk iz'u gh mifLFkr ugha gksrkA
(iv) dj foorZu ls uSfrd iru dk dksbZ lEcU/ ugha gS tcfd dj oapu ls lekt esa csbZekuh] Hkz"Vkpkj]
fj'or[kksjh vkfn vokaNuh; dk;ks± dks izksRlkgu feyrk gSA

VkLd dj oapu ls D;k vfHkizk; gS\

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
102 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY