Page 130 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV vk£eVst fLeFk (Armitage Smith) osQ vuqlkj] ¶izR;{k dj ls rkRi;Z ;g gS fd ;g dj gLrkUrfjr ,oa
foo£rr ugha fd;k tk ldrk oju~ mlh O;fDr ij yxk;k tkrk gS ftlls Hkkj lgu djus dh vk'kk dh tkrh
gSA vk;&dj izR;{k dj dk Js"B mnkgj.k gSA¸ ijks{k dj oLrqvksa vkSj lsokvksa ij ,sls dj gksrs gSa ftUgsa vU;
O;fDr;ksa ij foo£rr fd;k tk ldrk gSA
mi;qZDr ifjHkk"kk ls ;g Li"V gS fd izR;{k dj dk Hkkj vfUre :i ls mlh O;fDr ij jgrk gS tks bls ljdkjh
dks"k eas tek djrk gS vFkkZr~ izR;{k dj osQ Hkkj dks foo£rr djuk lEHko ugha gksrkA
fiQ.Mys f'kjkt osQ 'kCnksa esa] ¶izR;{k dj os gksrs gSa tks O;fDr;ksa dh lEifÙk vkSj vk; ij rRdky yxk, tkrs
gSa vkSj djnkrkvksa }kjk lh/s ljdkj dks Hkqxrku fd, tkrs gSa_ tSls] vk;&dj] lEifÙk dj] e`R;q dj bR;kfnA buosQ
vfrfjDr vU; dj ijks{k dj lewg esa vkrs gSa tks miHkksDrkvksa }kjk oLrqvksa osQ miHkksx vkSj vkuUn ls mudh
vk; dks izHkkfor djrs gSa_ tSls] O;kikj ij dj] euksjatu dj bR;kfnA

izks- Mh ekdksZ us vk; osQ eki osQ vk/kj ij izR;{k vkSj vizR;{k djksa esa Hksn fd;k gSA izks- ekdksZ dk er gS fd
djkjksi.k esa fdlh O;fDr }kjk fn, tkus okys dj dh ek=kk dk fu/kZj.k djus esa ,d O;fDr dh vk; dh x.kuk
djuk lcls egÙoiw.kZ rÙo gSA ekdksZ osQ vuqlkj] ¶;fn fdlh O;fDr dh vk; dh x.kuk izR;{k :i ls dh tkrh
gS rks ml ij yxk, x, dj dks izR;{k dj dgrs gSaA fdUrq ;g izR;{k x.kuk lnSo lEHko ugha gksrh vFkok cgqr
oqQN vk; x.kuk esa ugha vk ikrhA vr% ftl vk; dh x.kuk izR;{k rkSj ij ugha gks ikrh rks miHkksDrk }kjk O;;
djrs le; ,slh vk; dh x.kuk dh tkrh gS vkSj ml ij yxk, x, dj dks vizR;{k dj dgrs gSaA

Mh ekdksZ dk er gS fd izR;{k vkSj ijks{k djkssa dk mi;qZDr Hksn vk£Fkd y{k.kksa ij vk/kfjr gS fdUrq okLro
esa ;g Hksn iz'kklfud ?kVdksa ij gSA fiQj] ek=k vk; dh x.kuk osQ oapu osQ vk/kj ij] djksa dk oxhZdj.k mi;qZDr
ugha gSA
13-1-1 izR;{k djksa osQ xq.k (Merits of Direct Taxes)

izR;{k djksa esa fuEufyf[kr xq.k gksrs gSaµ
1- lerk ,oa U;k;'khyrk (Equity & Justice )µizR;{k djksa esa U;k; osQ fl¼kUr dk ikyu fd;k tk ldrk
gS D;ksafd buesa ,slh O;oLFkk gksrh gS fd izR;sd ukxfjd viuh ;ksX;rk osQ vuqlkj djksa dk Hkqxrku dj losQA
izR;{k djksa dk <k¡pk izxfr'khy gksrk (Progressive) gS vFkkZr~ /uh O;fDr;ksa ls vf/d dj fy;k tkrk gS vkSj
fu/Zu O;fDr;ksa ls de dj fy;k tkrk gS ;g fiQj bl oxZ dks bu djksa ls eqDr dj fn;k tkrk gSA bl izdkj
izR;{k dj djk/ku dh ;ksX;rk osQ vuq:i gksrk gS vkSj ;g djksa esa U;k; osQ fl¼kUr dk vuqikyu djrk gSA

2- ykspiw.kZ (Elastic)µizR;{k dj O;fDr dh lEifÙk vkSj vk; ij vk/kfjr gksrs gSaA tc ns'k esa mRiknu vkSj
jk"Vªh; vk; esa o`f¼ gksrh gS rks yksxksa dh lEifÙk vkSj vk; esa o`f¼ gksrh gS rFkk djksa ls vk; Hkh c<+ tkrh gSA
;s dj bl vFkZ esa ykspiw.kZ gksrs gSa D;ksafd bu djksa dh nj esa tjk&lh o`f¼ djosQ ljdkj viuh vk; c<+k ldrh
gSA bl izdkj ladVdky esa bu djksa ls vk; c<+kus esa lgk;rk feyrh gSA

3- fuf'prrk (Certainty)µizR;{k dj djkjksi.k osQ fuf'prrk osQ fl¼kUr dks Hkh lUrq"V djrs gSa D;ksafd
ljdkj dks bl ckr dh fuf'prrk jgrh gS fd djksa esa mls fdruh vk; izkIr gksxh rFkk djnkrk Hkh tkurs gSa
fd mUgsa dj dh fdruh jkf'k dk Hkqxrku djuk gSA fuf'prrk osQ xq.k osQ dkj.k ljdkj dks viuk ctV cukus
esa lgk;rk feyrh gSA
4- ferO;f;rk (Economy)µdjksa dks ,df=kr djus eas iz'kklfud O;; gksrk gS fdUrq ijks{k djksa dh rqyuk
esa] izR;{k djksa osQ laxzg esa de O;; gksrk gS D;ksafd blesa tks iz'kklfud O;; gksrk gS] mldh rqyuk eas ljdkj
dks vf/d vk; izkIr gksrh gSA bu djksa esa blfy, Hkh ferO;f;rk gksrh gS fd vf/dka'k ekeyksa esa ;s dj vk;
osQ Ïksr ij gh ,df=kr dj fy, tkrs gSa vkSj laxzfgr dj&jkf'k iw.kZ :i ls jktdks"k esa igq¡p tkrh gSA

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124 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY