Page 121 - DECO404_PUBLIC_FINANCE_HINDI

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

gksrkA izks- oSQuu (Cannan) dk er gS fd ¶osQoy ;g tkuuk fd dj dk Hkkj ,d fo'ks"k O;fDr ij iM+rk uksV
gS] bl ckr dk izek.k ugha gS fd og nwljksa dh rqyuk esa vf/d Hkkj dk ogu dj jgk gSA¸

uksV~l dj Hkkj ij è;ku fn, fcuk tks dj iz.kkyh fodflr gksxh] og U;k; vkSj lekurk ls nwj gksxhA

11-4 oqQN eq[; djksa osQ Hkkj dk vè;;u
(Study of the Incidence of Some Important Taxes)

(1) vk; ij djksa dk Hkkj (Incidence of Tax on Income)µvk; ij yxk, tkus okys djksa esa vk;&dj]
vfrfjDr ykHkdj] fuxe dj] iwath ykHk dj (Capital gains tax) vkfn dk lekos'k gksrk gSA pw¡fd ;s dj
'kq¼ vk; ij yxk, tkrs gSa] budk Hkkj mUgha O;fDr;ksa ij iM+rk gS] ftu ij ;s yxk, tkrs gSaA
;fn osru vkSj etnwjh ls izkIr vk; ij dj yxk;k tkrk gS rks lk/kj.kr% bls foofrZr ugha fd;k tk ldrkA
bl dj dk foorZu lsok;kstdksa (Employers) ij gh fd;k tk ldrk gS fdUrq lsok;kstd osQoy blfy, vf/d
osru vkSj etnwjh nsus dks rS;kj ugha gksaxs fd Jfedksa dh vk; ij dj yxk fn;k x;k gSA bldk dkj.k ;g gS
fd vk;&dj yxus ls deZpkfj;ksa dh mRikndrk esa dksbZ o`f¼ rks gksrh ugha gSA
tgk¡ rd O;kolkf;d 'kq¼ ykHk ij yxk, tkus okys dj dk iz'u gS] oqQN vFkZ'kkfL=k;ksa dk er gS fd oLrqvksa
dk ewY; c<+kdj bldk foorZu fd;k tk ldrk gS fdUrq ;g roZQ mfpr izrhr ugha gksrk D;ksafd okLro esa cktkj
esa viw.kZ izfr;ksfxrk ikbZ tkrh gSA viw.kZ izfr;ksfxrk esa O;olk;h ljyrk ls oLrqvksa osQ ewY; esa o`f¼ ugha dj
ldrkA bl izdkj 'kq¼ ykHk ij yxk, tkus okys dj dk Hkkj O;kikfj;ksa ij gh iM+rk gSA
;fn vk; ij Hkkjh ek=kk esa dj yxk;k tkrk gS rks bldk dj Hkkj Hkh djnkrk ij iM+rk gSA fdUrq tc mRiknu
ij Hkkjh ek=kk esa dj yxk;k tkrk gS rks bldk fofu;ksx vkSj mRiknu ij izfrowQy izHkko iM+rk gSA

(2) lEifÙk ij dj dk Hkkj (Incidence of Tax on Property)µfo'ys"k.k dh lqfo/k osQ fy, lEifÙk ij
dj osQ Hkkj dk vè;;u ge nks [k.Mksa esa djsaxsµizFke] ml lEifÙk ij dj ftldk iz;ksx mRiknu osQ fy, fd;k
tkrk gS vkSj f}rh;] ml lEifÙk ij dj ftldk iz;ksx vko';drkvksa dh izR;{k lUrqf"V osQ fy, fd;k tkrk gSA

tc ,slh lEifÙk osQ LokfeRo ij dj yxk;k tkrk gS ftldk iz;ksx mRiknu osQ fy, fd;k tkrk gS] rks bl dj
dks foofrZr fd;k tk ldrk gSA tSls dkj[kkus dh bekjr ij dj yxk;k tkrk gS rks mRiknd bls ykxr ekudj
oLrq osQ ewY; esa 'kkfey dj ysrk gS vkSj bls miHkksDrkvksa ij Vkyus esa liQy gks tkrk gSA
tc ,slh lEifÙk ij dj yxk;k tkrk gS ftldk iz;ksx djnkrk }kjk izR;{k lUrqf"V osQ fy, fd;k tkrk gS] tSls
Lo;a jgus dk edku] dkj] vkHkw"k.k bR;kfn rks bl dj dk foorZu djuk lEHko ugha gksrk D;ksafd blosQ foorZu
esa dher dk iz;ksx ugha fd;k tk ldrk gSA
(3) fcØh dj dk Hkkj (Incidence of Sales Tax)µtks dj oLrqvksa ij yxk;k tkrk gS] foozsQrk mls oLrq
osQ ewY; esa 'kkfey dj ysrk gS vkSj dj dh jkf'k dks miHkksDrkvksa ij Vkyus esa liQy gks ldrk gS vFkkZr~ djk?kkr
rks foozsQrkvksa ij iM+rk gS fdUrq dj dk Hkkj miHkksDrkvksa ij iM+rk gS] fdUrq bl dFku dk lkekU;hdj.k ugha
fd;k tk ldrk D;ksafd foozsQrk lnSo fcØh&dj dks foofrZr djus esa liQy ugha gksrkA foozsQrk mUgha oLrqvksa
osQ dj dks foofrZr djus esa liQy gks ikrk gS ftudh ek¡x csykspnkj gksrh gS rFkk ftudh LFkkukiUu oLrq,¡
miyC/ gksrh gSa] mu ij yxk, x, djksa dh jkf'k dks foofrZr djuk foozsQrk osQ fy, lEHko ugha gksrkA
,slh n'kk Hkh mRiUu gks ldrh gS fd foozsQrk djksa dks miHkksDrkvksa ij (vkxs dh vksj foorZu) u Vkydj mudk
ihNs dh vksj foorZu djs vFkkZr~ oLrqvksa dk ewY; u c<+kdj Fkksd O;kikjh vFkok mRiknd dks de dher ij
cspus osQ fy, ckè; djsA dHkh&dHkh fcØh&dj dk Hkkj vkaf'kd :i ls ozsQrk vkSj vkaf'kd :i ls foozsQrk ij

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 115
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY