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Tanima Dutta, Lovely Professional University            bdkbZ—11% dj&foorZu dk fl¼kar % laosaQnz.k ,oa foosaQnz.k fl¼kar




                                                                                                    uksV




                     bdkbZµ11: dj&foorZu dk fl¼kar % laosaQnz.k

                                     ,oa foosaQnz.k fl¼kar
                (Theories of Tax Shifting : Concentration


                                and Diffusion Theory)





              vuqØef.kdk (Contents)

              mís'; (Objectives)
              izLrkouk (Introduction)
             11.1   dj&foorZu vFkok djkikr osQ fl¼kUr
                    (Theories of Shifting of Taxes or Incidence of Taxes)
             11.2   dj Hkkj vFkok dj&foorZu dks fu/kZfjr djus okys rRo
                    (Factors Determining Incidence or Shifting of Tax)
             11.3   dj Hkkj dh leL;k osQ vè;;u dk egÙo
                    (Importance of Incidence Problem Study)
             11.4   oqQN eq[; djksa osQ Hkkj dk vè;;u
                    (Study of the Incedence of Some Important Taxes)

             11.5   lkjka'k (Summary)
             11.6   'kCndks'k (Keywords)
             11.7   vH;kl&iz'u (Review Questions)
             11.8   lUnHkZ iqLrosaQ (Further Readings)



          mís'; (Objectives)


          bl vè;k; osQ vè;;u osQ i'pkr~ fo|kFkhZ ;ksX; gksaxsµ
             • dj foorZu vFkok djkikr osQ fl¼kar dks tkuus gsrqA
             • dj Hkkj vFkok dj foorZu dks fu/kZfjr djus okys rRoksa dh tkudkjh esaA
             • dj Hkkj dh leL;k osQ vè;;u osQ egÙo laca/h ckrksa dh tkudkjh izkIr djus gsrqA

          izLrkouk (Introduction)


          laosQUnz.k osQ fl¼kar dk izfriknu izQkal osQ izÑfroknh vFkZ'kkfL=k;ksa us fd;k rFkk foosQUnz.k fl¼kar dk izfriknu
          izQkalhlh vFkZ'kkL=kh oSQukMZ vkSj fczfV'k fo}ku eSUliQhYM us fd;kA
          tc fdlh oLrq ij dj yxk;k tkrk gS vFkok iqjkus dj dh nj esa o`f¼ dh tkrh gS rks djnkrk dj osQ Hkkj
          dks nwljksa ij Vkyus dk iz;Ru djrk gSA

                                           LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY                                   105
                                           LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY
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