Page 129 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ —13% djksa dk oxhZdj.k vkSj p;u % izR;{k ,oa vizR;{k] oSV

izLrkouk (Introduction) uksV

djksa dks muosQ Lo:i] izÑfr ,oa yxk, tkus dh fof/ osQ vk/kj ij lkekU; :i esa pkj izeq[k oxks± esa ck¡Vk
tk ldrk gSµ

(i) izR;{k dj vkSj ijks{k dj_
(ii) vkuqikfrd] izxfr'khy] izfrxkrh ,oa v/ksxkeh dj_
(iii) fof'k"V dj RkFkk ;rkewY; dj_
(iv) ,d dj rFkk cgqdj iz.kkyhA

budk foLr`r foospu bl izdkj gSµ
13-1 izR;{k ,oa ijks{k (vizR;{k) dj (Direct and Indirect Taxes)

vusd vFkZ'kkfL=k;ksa us izR;{k ,oa vizR;{k djksa dks djk?kkr (Impact of Taxation) ,oa djkikr
(Incidence of Taxation) osQ vk/kj ij ifjHkkf"kr fd;k gSA djk?kkr vkSj djkikr dh n`f"V ls dj dk
izkjfEHkd Hkkj ftl O;fDr ij iM+rk gS] mls djk?kkr vFkok dj dk ncko (Impact of a tax) dgrs gSaaA
fdUrq dHkh&dHkh] ftl O;fDr ij dj yxk;k tkrk gS] og dj dk ncko nwljksa ij Vkyus esa liQy gks tkrk
gS vFkkZr~ dj dk vfUre Hkqxrku fdlh vU; O;fDr }kjk fd;k tkrk gSS ftls djkikr (Incidence of tax)
dgrs gSaA
lkekU; rkSj ij izR;{k dj os dj gksrs gSa ftudk Hkqxrku ,d gh ckj esa dj fn;k tkrk gS rFkk bu djksa dk
os gh O;fDr Hkqxrku djrs gSa ftu ij og yx;k tkrk gS vFkkZr~ muosQ Hkkj dks nwljksa ij Vkyk ugha tk ldrkA
blosQ foijhr vizR;{k dj os gksrs gSa ftudk Hkqxrku igys rks mRikndksa }kjk fd;k tkrk gS fdUrq ftUgsa ckn esa
miHkksDrkvksa ij Vky fn;k tkrk gSA bl izdkj izR;{k djksa esa dj dk ncko ,oa dj&Hkkj (djk?kkr vkSj
djkikr) ,d gh O;fDr ij iM+rk gS] tSls vk;&dj_ tcfd vizR;{k djksa esa djk?kkr vkSj djkikr
fHkUu&fHkUu O;fDr;ksa ij iM+rk gS] tSls] fcØh&djA
MkYVu osQ vuqlkj] ¶izR;{k dj og dj gS tks fd mlh O;fDr }kjk vnk fd;k tkrk gS ftl ij fd og dkuwuh
:i ls yxk;k tkrk gS] fdUrq vizR;{k (vFkok ijks{k) dj og dj gksrk gS tks fd ml O;fDr }kjk vnk ugha
fd;k tkrk ij fd og yxk;k tkrk gS cfYd ijLij gq, fdlh le>kSrs osQ v/hu vkaf'kd :i ls vFkok iw.kZr;k
fdlh vU; }kjk vnk fd;k tkrk gSA¸

uksV~l MkYVu dh n`f"V esa izR;{k dj dk foorZu (shifting) ugha gksrk tcfd vizR;{k dj dk foorZu gksrk gSA

izks- ts- ,l- fey (J. S. Mill) osQ vuqlkj] ¶izR;{k dj og dj gSS tks mlh O;fDr ls ek¡xk tkrk gS ftlls
mls Hkqxrku djus dh vk'kk dh tkrh gS vkSj ijks{k dj og gS tks O;fDr ls bl vk'kk osQ lkFk ek¡xk tkrk gS
fd og nwljksa ij cks> Mkydj viuh {kfriw£r dj ysxkA¸

mi;qZDr ifjHkk"kk ljdkj dh izR;k'kk vFkok bPNk ij vk/kfjr gS fdUrq ;g ugha dgk tk ldrk fd tks ljdkj
dh bPNk gS mlh osQ vuqlkj djksa osQ lEcU/ esa O;ogkj fd;k tk;sxkA

cSLVscy (Bastable) osQ vuqlkj] ¶izR;{k dj os gS tks LFkkbZ vkSj ckj&ckj mifLFkr gksus okys voljksa ij
yxk, tkrs gSa tcfd vizR;{k dj fo'ks"k ?kVukvksa ij yxk, tkrs gSa tks dHkh&dHkh mifLFkr gksrs gSaA¸
fdUrq cSLVscy dk izR;{k vkSj ijks{k djksa osQ lEcU/ esa mi;qZDr Hksn oSKkfud ugha gSA

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