Page 120 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV gS bl izdkj fp=k ls Li"V gS fd mRifÙk o`f¼ fu;e esa yxk, x, dj ls vf/d ewY; esa o`f¼ gks tkrh gS vkSj
ozsQrkvksa dks dj dh jkf'k ls vf/d Hkkj ogu djuk iM+rk gSA
(10) le; rÙo (Time Element)µ;fn foozsQrk ij dksbZ dj cgqr FkksM+s le; osQ fy, vLFkkbZ :i ls yxk;k
tkrk gS rks og izk;% Hkkj dks Lo;a lg ysrk gS rFkk mls vius xzkgdksa ij ugha VkyrkA fdUrq tks dj LFkk;h :i
esa yxk, tkrs gSa] foozsQrk }kjk mUgsa foofrZr djus dk iz;kl fd;k tkrk gSA
(11) iwath dh xfr'khyrk (Mobility of Capital)µ;fn iwath iw.kZ :i ls xfr'khy gksrh gS rks mRiknd dj
osQ Hkkj dks miHkksDrkvksa ij foofrZr djus esa liQy gks tkrk gS D;ksafd og iwath dk fofu;ksx dj mlls ykHk
izkIr dj ysrk gSA fdUrq ;fn mlus igys ls gh O;olk; esa vf/dre iwath yxk j[kh gS rks dj osQ Hkkj dks
miHkksDrkvksa ij ugha Mkyk tk ldrkA

VkLd mRifÙk osQ fu;e dks fy[ksaA

Lo&ewY;kadu (Self Assessment)

fjDr LFkkuksa dh iw£r djsa (Fill in the blanks) %
1. izR;{k djksa dk --------- ugha fd;k tk ldrkA

2. djHkkj dk vk/qfud fl¼kar ewY; vkSj --------- osQ fo'ys"k.k ij vk/kfjr gSA
3. oLrqvksa dk ewY; bruk gksuk pkfg, ftlls dj dh jkf'k dk --------- fd;k tk losQA
4. dj dk foorZu oLrq dh --------- ij Hkh fuHkZj djrk gSA
5. oLrq dh iw£r dh yksp Hkh djHkkj osQ --------- dks izHkkfor djrh gSA

11-3 dj Hkkj dh leL;k osQ vè;;u dk egÙo
(Importance of Incidence Problem Study)

djkjksi.k esa U;k; dh leL;k cgqr egÙoiw.kZ gS vr% lekt osQ fofHkUu oxks± esa dj dk Hkkj leku :i ls forfjr
fd;k tkuk pkfg,A fdUrq tc rd foÙkeU=kh dks ;g Kku u gks fd djksa dk ekSfnzd Hkkj vUr esa fdl oxZ ij
iM+rk gS] og djksa osQ Hkkj dk U;k;iw.kZ forj.k ugha dj ldrkA djkjksi.k dj nsus dh ;ksX;rk osQ vuq:i gS
vFkok ugha] ;g tkuus osQ fy, djksa osQ vfUre Hkkj dk vè;;u djuk cgqr vko';d gSA tSls ljdkj ;fn ;g
iSQlyk djrh gS fd 'kDdj osQ mRikndksa ij dj yxk;k tk;s D;ksafd muesa Hkqxrku djus dh ;ksX;rk gSA fdUrq
;fn ;s mRiknd vius dj osQ Hkkj dks miHkksDrkvksa ij Vkyus esa liQy gks tkrs gSa rks ljdkj dk mís'; gh foiQy
gks tkrk gSA
izks- lsfyxeSu osQ vuqlkj] ¶djksa osQ fofo/ vkfFkZd izHkkoksa dks tkuus osQ fy, Hkh dj Hkkj dk vè;;u
vko';d gSA¸ muosQ gh 'kCnksa esa] ¶dj Hkkj fu/kZfjr dj ysus osQ ckn gh ge fdlh dj osQ O;kid izHkkoksa
osQ vè;;u dh fn'kk esa c<+ ldrs gSaA¸ 1
dj osQ vfUre Hkkj osQ vè;;u dh viuh oqQN lhek,¡ gSaA vHkh lkaf[;dh dh dksbZ ,slh bdkbZ fodflr ugha
gqbZ gS ftlosQ }kjk dj osQ Hkkj dk lgh vuqeku yxk;k tk losQA fdUrq blosQ ckotwn O;kogkfjd ,oa lS¼kfUrd
nksuksa gh :iksa eas dj Hkkj osQ vè;;u dh mi;ksfxrk gSA dHkh&dHkh dherksa esa ifjorZu osQ dkj.k djksa osQ Hkkj
dks ekywe djuk lEHko ugha gks ikrkA fiQj dHkh dj Hkkj vkSj dj osQ izHkko esa Hksn dj ikuk Hkh lEHko ugha

1. “It is only when have ascertained the incidence that we can proceed to discuss the wider
effects of a tax.” —Seligman

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
114 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY