Page 128 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk Tanima Dutta, Lovely Professional University

uksV

bdkbZµ13: djksa dk oxhZdj.k vkSj p;u % izR;{k ,oa

vizR;{k] oSV
(Classification and Choice of Taxes : Direct

and Indirect, Vat)

vuqØef.kdk (Contents)

mís'; (Objectives)
izLrkouk (Introduction)
13.1 izR;{k ,oa ijks{k (vizR;{k) dj (Direct and Indirect Taxes)
13.2 izR;{k vkSj vizR;{k djµ,d rqyukRed foospu
(Direct and Indirect Tax : A comparisonative Explanation)
13.3 vkuqikfrd] izxfr'khy vkSj izfrxkeh dj
(Proportional, Progressive and Regressive Taxes)
13.4 fof'k"V dj ,oa ;FkkewY; dj (Specific Tax and Ad Valorem Tax)

13.5 ,d dj iz.kkyh ,oa cgqdj iz.kkyh
(Single Tax System and Multiple Tax System)
13.6 Hkkjr esa ewY; of/Zr dj vkSj la'kksf/r ewY; of/Zr dj
[Value Added Tax (VAT) and Modified Value Added Tax (Modvat) In India]
13.7 ewY; of/Zr dj osQ fofHkUu :i (Various Forms of Value Added Tax)
13.8 la'kksf/r ewY; of/Zr dj (Modified Value Added Tax-MODVAT)

13.9 lkjka'k (Summary)
13.10 'kCndks'k (Keywords)
13.11 vH;kl&iz'u (Review Questions)
13.12 lUnHkZ iqLrosaQ (Further Readings)

mís'; (Objectives)

bl vè;k; osQ vè;;u osQ i'pkr~ fo|kFkhZ ;ksX; gksaxsµ
• izR;{k dj ,oa vizR;{k dj dks le>us esaA
• izR;{k ,oa vizR;{k dj osQ rqyukRed vè;;u laca/h ckrksa dh tkudkjh izkIr djus esaA
• vkuqikfrd] izxfr'khy vkSj izfrxkeh dj ls HkyhHkk¡fr ifjfpr gksus esaA
• fof'k"V dj ,oa ;FkkewY; dj dks tkuus esaA
• ,d dj iz.kkyh ,oa cgqdj iz.kkyh dks Li"V djus gsrqA

LOVELY PROFESSIONAL UNIVERSITY
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LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY