Page 122 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV Hkh iM+rk gS tks miHkksDrkvksa vkSj foozsQrkvksa dh lkSnk djus dh rqyukRed 'kfDr;ksa (Bargaining Power) }kjk
fu/kZfjr gksrk gSA
(4) mRiknu ij djksa dk Hkkj (Incidence of Taxes on Production)µ;g dj oLrqvksa osQ mRiknu ij
yxk;k tkrk gSA mRiknu ij djksa osQ Hkkj dk vè;;u fcØh&dj osQ leku gh gSA tks dj mRiknu ij yxk, tkrs
gSa] mUgsa mRikndksa }kjk oLrq osQ ewY; esa 'kkfey dj fy;k tkrk gS vkSj mUgsa miHkksDrkvksa ij Vky fn;k tkrk gSA
izks- Vsyj (Philip E. Taylor) osQ vuqlkj] ¶mRiknu ij yxk, tkus okys leLr dj] mRiknd vFkok foozsQrk
}kjk mRiknu ykxr ekus tkrs gSa fdUrq fofHkUu mRiknu ykxrksa esa ftu ij izkjfEHkd djk?kkr (Impact of Tax)
gksrk gS] djksa dh foofrZr djus dk va'k vyx&vyx gksrk gSA¸
izks- Vsyj osQ vuqlkj mRiknu ij rhu izdkj osQ dj yxk, tkrs gSaµ
(i) os dj ftudh jkf'k fuf'pr gksrh gS rFkk ftudk mRiknu dh ek=kk ls dksbZ lEcU/ ugha gksrkA

(ii) nwljs izdkj osQ dj os dj gksrs gSa tks mRiknu dh ek=kk osQ vuqikr esa ?kVrs&c<+rs gSaA blosQ vUrxZr
mRiknu dj (Excise Duty) vkrs gSaA ;s dj ifjorZu'khy ykxr (variable cost) osQ leku gksrs gSa
rFkk bUgsa oLrq osQ izfr bdkbZ ykxr esa tksM+k tk ldrk gSA fdUrq bu djksa dks fdruh lhek rd
foofrZr fd;k tk ldrk gS] ;g oLrq dh ek¡x dh yksp rFkk iwfrZ dh yksp ij fuHkZj jgrk gSA

(iii) rhljs izdkj osQ mRiknu dj os gksrs gSa tks ifjorZu'khy ykxr esa ifjorZu osQ lkFk ?kVrs&c<+rs jgrs
gSa ijUrq djksa esa ifjorZu] vfLFkj ykxr esa ifjorZu osQ vuqikr esa gh ugha gksrkA
mi;qZDr djksa osQ foorZu osQ lEcU/ esa izks- Vsyj dk er gS fd ¶dksbZ Hkh mRiknu dj foofrZr fd;k tk
ldrk gS vFkok ugha] ;g foorZu osQ fo#¼ cpko dh 'kfDr ij fuHkZj gksxkA cpko dh 'kfDr ekax
vkSj iwfrZ dh yksp esa izfrfcfEcr gksrh gSA¸
(5) vk;kr&fu;kZr djksa dk Hkkj (Incidence of Export & Import Duties)µvk;kr vkSj fu;kZr dj ijks{k
dj gksrs gSaA lkekU; :i ls vk;kr djksa dk Hkkj miHkksDrkvksa ij iM+rk gS D;ksafd vk;krdrkZ vk;kfrr oLrqvksa
dk ewY; c<+kdj] dj dh jkf'k dks ns'k osQ miHkksDrkvksa ls olwy dj ysrk gSA tc ljdkj laj{k.k osQ mís';
ls vk;kr dj yxkrh gS rks bu djksa dh nj Åaph gksrh gSA ,slh fLFkfr esa vk;krkdrkZ] dj dks iw.kZ :i ls foofrZr
ugha dj ikrk vkSj vkaf'kd :i ls Lo;a dj osQ Hkkj dks lgrk gSA
tc ljdkj osQoy vk; izkIr djus osQ mís'; ls vk;kr dj yxkrh gS rks dj dh nj cgqr Åaph ugha gksrh
vkSj ,sls djksa osQ Hkkj dks miHkksDrkvksa ij Vkyk tk ldrk gSA fdUrq ;g foorZu fdl lhek rd fd;k tk losQxk]
;g ns'k esa miyC/ LFkkukiUu oLrqvksa] miHkksDrkvksa dh ekax dh yksp vkfn ij fuHkZj jgrk gSA
fu;kZr dj dk Hkkj lkekU; :i ls fu;kZr djus okys O;kikjh ij iM+rk gS fdUrq ifjfLFkfr;ksa osQ vuqlkj fu;kZr
djksa osQ Hkkj dks fu;kZrdrkZ] vk;krdrkZ vkSj fons'kh miHkksDrkvksa osQ chp forfjr fd;k tk ldrk gSA ;fn fu;kZr
dh tkus okyh oLrq dh ek¡x ykspnkj gS rks fu;kZr dj dk Hkkj fu;kZrd ij iM+rk gSA blosQ foijhr] ;fn fu;kZr
dh tkus okyh oLrq dh ek¡x csykspnkj rFkk vf/d rhoz gS rks fu;kZr dj dk Hkkj vk;kr djus okys ns'k osQ
miHkksDrkvksa ij iM+sxkA ;fn fu;kZrd ns'k dk oLrq ij ,dkf/dkj gS vkSj fo'o esa vusd ns'k mlosQ xzkgd gksrs
gSa rks fu;kZr dj osQ Hkkj dks iw.kZ :i ls vk;krd ns'k ij Vkyk tk ldrk gSA
(6) O;olk; dj dk Hkkj (Incidence of Professional Tax)µljdkj }kjk dHkh&dHkh fofHkUu izdkj osQ
O;olk;ksa ij izxfr'khy vk/kj ij dj yxk;k tkrk gS vFkkZr~ O;olk; ls tSls&tSls vk; c<+rh gS] O;olk; dj
dh ek=kk Hkh c<+k nh tkrh gSA ;g dj izR;{k dj osQ leku gh gS ftldk vfUre Hkkj djnkrk ij gh iM+rk gSA
ijUrq oqQN ifjfLFkfr;ksa esa bl dj dks foofrZr fd;k tk ldrk gS] tSls ;fn ,d MkWDVj osQ O;olk; ij dj
yxk;k tkrk gS rks og bl dj dks ejhtksa ls yh tkus okyh iQhl ij foofrZr dj ldrk gS fdUrq ,d izkè;kid
ij yxk, x, O;olk; dj dks foofrZr ugha fd;k tk ldrkA bl izdkj O;olk; dj dk foorZu O;olk; dh
izÑfr ij fuHkZj jgrk gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
116 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY