Page 112 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV djkjksi.k esa U;k; dh leL;k cgqr egÙoiw.kZ gSA vr% lekt osQ fofHkUu oxks± esa dj dk Hkkj leku :i ls
forfjr fd;k tkuk pkfg,A

11-1 dj&foorZu vFkok djkikr osQ fl¼kUr
(Theories of Shifting of Taxes or Incidence of Taxes)

dj osQ Hkkj osQ lEcU/ esa rhu fl¼kUr izLrqr fd, x, gSa tks fuEu izdkj gSaµ
(1) laosQUnz.k dk fl¼kUr (Concentration Theory)µbl fl¼kUr dk izfriknu izQkal osQ izÑfroknh
vFkZ'kkfL=k;ksa us fd;kA mudk fo'okl Fkk fd Hkwfe esa gh okLrfod mRiknu (Net Product) izkIr gksrk gS vr%
Hkwfe ij gh dj yxk;k tkuk pkfg,A mudk fopkj Fkk fd dj pkgs ftl O;fDr ;k oLrq ij yxk;k tk;] mldk
vfUre Hkkj Hkwfe ij gh iM+sxk vFkkZr~ vUr esa tkdj dj Hkwfe ij gh osQfUnzr gks tkrs gSaA vr% ljdkj dks vusd
izdkj osQ dj u yxkdj osQoy Hkwfe dh 'kq¼ vk; ij gh dj yxkuk pkfg,A blls dj izfØ;k ljy gksxh rFkk
djksa dks ,d=k djus dh ykxr Hkh de gksxhA
mi;qZDr fl¼kUr dh vkykspuk dh xbZ gS D;ksafd vFkZ'kkfL=k;ksa dk er gS fd osQoy Hkwfe gh mRiknd ugha gksrh
oju~ vU; O;olk; Hkh mRiknd gksrs gSa vr% lekt osQ vU; oxks± ij Hkh dj yxk, tkus pkfg,A blls djksa dk
forj.k Hkh U;k;iw.kZ gksxkA laosQUnz.k fl¼kUr ;|fi nks"kiw.kZ gS ij blls ;g ckr Kkr gksrh gS fd djksa dk Hkqxrku
vfrjsd ls gh fd;k tk ldrk gS tks dj Hkkj osQ vk/qfud fl¼kUr dk vk/kj gSA

(2) foosQUnz.k vFkok izlj.k fl¼kUr (Diffusion Theory)µbl fl¼kUr dk izfriknu izQkalhlh vFkZ'kkL=kh
oSQukMZ (Canard) vkSj fczfV'k fo}ku eSUliQhYM (Mansfield) us fd;kA ;g fl¼kUr laosQUnz.k fl¼kUr osQ
foijhr gS rFkk Li"V djrk gS fd lHkh dj pkgs ftl :i esa yxk, tk,¡] os iwjs lekt esa iSQy tkrs gSaA vU;
'kCnksa esa] dj foorZu ml le; rd gksrk jgrk gS tc rd fd og lEiw.kZ lekt esa ugha iSQy tkrk gSA oSQukMZ
osQ vuqlkj ftl izdkj 'kjhj dh fdlh ,d f'kjk ls jDr fudkyus ij jDr dh deh osQoy ml f'kjk esa ugha
gksrh oju~ ;g deh iwjs 'kjhj esa iSQy tkrh gS] mlh izdkj ;fn oxZ fo'ks"k ls ljdkj dj olwy djrh gS rks ml
dj dk Hkkj dj foorZu osQ ekè;e ls vU; lHkh oxks± ij forfjr gks tkrk gSA blh lUnHkZ esa
izks- fiQ.Mys f'kjkt eSUliQhYM dks mn~/`r djrs gq, dgrs gSa fd ¶fdlh Hkh LFkku ij yxk;k tkus okyk dksbZ
Hkh dj fdlh >hy esa fxjus okys oaQdM+ dh Hkkafr gksrk gS tks ikuh esa bl izdkj pØ mRiUu djrk gS fd ,d
pØ nwljs dks xfr iznku djrk pyk tkrk gS vkSj osQUnz&fcUnq ls lEiw.kZ ifjf/ vkUnksfyr gks tkrh gSA¸
mi;qZDr fl¼kUr dh Hkh vkykspuk dh xbZ gSA bl fl¼kUr dh ;g ekU;rk xyr gS fd izR;sd dj dks foofrZr
fd;k tk ldrk gSA okLro esa izR;{k djksa dk foorZu ugha fd;k tk ldrkA nwljs] ;g fl¼kUr dj iSQyus dh
izo`fÙk rks crkrk gS] dj dh ek=kk dks Li"V ugha djrkA rhljs ;g fl¼kUr iw.kZ izfr;ksfxrk dh ekU;rk dks ysdj
pyrk gS tks vokLrfod ,oa dkYifud gSA

(3) dj Hkkj dk vk/qfud fl¼kUr (Modern Theory of Incidence)µdj Hkkj dk vk/qfud fl¼kUr ewY;
vkSj dher osQ fo'ys"k.k ij vk/kfjr gSA ;g fl¼kUr ekudj pyrk gS fd dj dk Hkqxrku osQoy vfrjsd
(Surplus) esa ls gh fd;k tkrk gS ,oa dj oLrq dh mRiknu ykxr dk Hkkx gSA izks- MkYVu vkSj izks- Vsyj dk
er gS fd mUgha djksa dk foorZu lEHko gS tks dher lkSnksa (Price Transactions) ls lEcfU/r gksrs gSaA ;gh
dkj.k gS fd izR;{k djksa dks blfy, foofrZr ugha fd;k tk ldrk D;ksafd os dher lkSnksa ls lEcfU/r ugha gksrsA
tSlk fd 'kq: esa gh Li"V dj fn;k x;k gS] djksa dk Hkqxrku vfrjsd ls gh fd;k tkrk gSA ;fn djnkrk dks dksbZ
vfrjsd izkIr ugha gksrk rks og dj dk foorZu djrk gS vkSj ;g foorZu ml le; rd fd;k tk;xk tc rd
fd ,slh fLFkfr iSnk ugha gks tkrh fd mls vkf/D; izkIr gksus yxsA oLrqvksa dk ewY; bruk gksuk pkfg, ftlls
dj dh jkf'k dk Hkqxrku fd;k tk losQA ;fn dj yxkus osQ ckn oLrq osQ ewY; esa dksbZ o`f¼ ugha gksrh rks bldk
;g vFkZ gS fd foozsQrk dks orZeku ewY; ij gh vkf/D; izkIr gks jgk gSA blosQ foijhr] ;fn orZeku ewY; ls
dj dk Hkqxrku ugha fd;k tk ldrk gS rks oLrq osQ ewY; esa o`f¼ dj nh tk,xhA

LOVELY PROFESSIONAL UNIVERSITY
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LOVELY PROFESSIONAL UNIVERSITY
106 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY