Page 113 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—11% dj&foorZu dk fl¼kar % laosaQnz.k ,oa foosaQnz.k fl¼kar

uksV

uksV~l djnkrk dj dk fdruk Hkkx nwljksa ij foofrZr dj ldrk gS] ;g dj dh izÑfr] oLrq dh ekax ,oa iwfrZ
dh yksp] oLrq dh mRiknu] ykxr vkfn ij fuHkZj jgrk gSA

11-2 dj Hkkj vFkok dj&foorZu dks fu/kZfjr djus okys rRo
(Factors Determining Incidence or Shifting of Tax)

tc fdlh oLrq ij dj yxk;k tkrk gS vFkok iqjkus dj dh nj esa o`f¼ dh tkrh gS rks djnkrk ml dj osQ
Hkkj dks nwljksa ij Vkyus dk iz;Ru djrk gSA dj osQ Hkkj dks nwljksa ij fdl lhek rd Vkyk tk ldrk gS] ;g
vkxs fy[ks rÙoksa ij fuHkZj jgrk gSµ
(1) dj dh izÑfr (Nature of Tax)µ;g dj dh izÑfr ij fuHkZj jgrk gS fd dj dk foorZu fd;k tk
ldrk gS vFkok ugha vkSj ;fn fd;k tk ldrk gS] rks fdl lhek rdA mnkgj.k osQ fy,] 'kq¼ vk; ij yxk,
x, dj tSls] vk;&dj vFkok lEifÙk dj dks foofrZr ugha fd;k tk ldrkA fdUrq ijks{k djksa osQ Hkkj dks nwljksa
ij Vkyk tk ldrk gS] tSls foØ; dj miHkksDrkvksa ls olwy fd;k tk ldrk gSA fdUrq ;fn vYidky esa djksa
osQ Hkkj dks ewY; esa 'kkfey djus ls fcØh ij izfrowQy izHkko iM+rk gS rks foozsQrk dj osQ leLr Hkkj dks
miHkksDrkvksa ij ugha VkyrkA
(2) dj dh 'kfDr (Amount of Tax)µ;fn fdlh oLrq ij ljdkj }kjk cgqr gh vYi ek=kk esa dj yxk;k
tkrk gS rks O;kikjh mldk Hkkj Lo;a lg ysrk gS rFkk miHkksDrkvksa ij mls ugha VkyrkA bldk dkj.k ;g gS fd
NksVh&lh jkf'k osQ fy, og vius xzkgd dks ukjkt ugha djuk pkgrkA fdUrq ;fn dj dh jkf'k vfèkd gS rks
bls miHkksDrkvksa ij Vkyus dk gj lEHko iz;Ru fd;k tkrk gSA
(3) oLrq dh ekax dh yksp (Elasticity of Demand)µdj dk foorZu oLrq dh yksp ij Hkh fuHkZj jgrk
gSA ftl oLrq ij dj yxk;k x;k gS ;fn mldh ekax ykspnkj gS rks dj dk Hkkj foofrZr ugha fd;k tkrk rFkk
O;kikjh Lo;a Hkkj dk ogu djrk gSA bldk dkj.k ;g gS fd ;fn O;kikjh oLrq dk ewY; c<+krk gS rks miHkksDrk
oLrq dh ek¡x de dj nsaxs vkSj blls foozsQrk dh fcozQh de gks tk;sxh vkSj mls gkfu gksxhA
blosQ foijhr] ;fn oLrq dh ek¡x csykspnkj gS rks foozsQrk dj osQ Hkkj dks ljyrk ls miHkksDrkvksa ij Vky nsxk
D;ksafd oLrq dk ewY; c<+ tkus ij Hkh miHkksDrk oLrq dh ek¡x de ugha djsaxsA mnkgj.kkFkZ vfuok;Z oLrqvksa ij
yxk, x, dj osQ Hkkj dks Vkyk tk ldrk gS ij foykflrkvksa ij dj osQ Hkkj dks O;kikjh gh ogu djrk gSA
fofHkUu ek¡x yksp n'kkvksa esa dj foorZu dks fp=k 1(A), 1(B), 1(C), 1(D) rFkk 1(E) }kjk iznf'kZr fd;k x;k gSA
(i) tc ek¡x iw.kZr% ykspnkj gks (e = ∞)
d

fp=k 1(A)

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