Page 131 - DECO404_PUBLIC_FINANCE_HINDI

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

5- mRikndrk (Productivity)µizR;{k djksa ls ljdkj dks cM+h ek=kk esa vk; izkIr gksrh gSA fofHkUu ns'kksa osQ uksV
vè;;u ls ;g Kkr gks x;k gS fd ogk¡ dh ljdkjksa dks djksa ls izkIr gksus okyh vk; esa izR;{k djksa ls vf/d
vk; izkIr gksrh gSA
6- ukxfjdksa esa tkx:drk dh Hkkouk iSnk djuk (Civic Consciousness)µizR;{k djksa esa ;g xq.k Hkh
gksrk gS fd ;s ukxfjdksa esa tkx:drk dh Hkkouk iSnk djrs gSaA djnkrk tkurk gS fd og ljdkj dks dj ns jgk
gS] mldh vfHk:fp bl ckr esa jgrh gS fd ljdkj bl vk; dks fdl izdkj O;; dj jgh gSA bl izdkj O;fDr
ukxfjd osQ :i esa vius dÙkZO; vkSj vf/dkjksa osQ izfr ltx jgk gSA

13-1-2 izR;{k djksa osQ nks"k (Demerits of Direct Taxes)
izR;{k djksa osQ mi;qZDr xq.kksa osQ lkFk gh buesa oqQN nks"k Hkh gSa tks bl izdkj gSaµ

1- dj vioapu (Tax Evasion)µizR;{k djksa dk lcls cM+k nks"k ;g gS fd buesa djksa osQ vioapu vFkok
pksjh dh vf/d xqatkb'k jgrh gSA izk;% yksx >wBk fglkc izLrqr dj ;k rks vius vkidks bu djksa ls iw.kZ :i
ls cpk ysrs gSa vFkok djksa dh pksjh dj ysrs gSa vFkkZr~ de ek=kk esa djksa dk Hkqxrku djrs gSaA ,sls cgqr&ls yksx
Hkh dj nsus ls cp tkrs gSa ftudh vk; osQ lEcU/ esa ljdkj osQ ikl oqQN fuf'pr tkudkjh ugha gksrhA

2- vlqfo/ktud (Inconvenient)µizR;{k dj bl n`f"Vdks.k ls vlqfo/ktud gksrs gSa D;ksafd djnkrkvksa dks
viuh vk; dk ljdkjh fu;eksa osQ vuqlkj yEck&pkSM+k fglkc j[kuk iM+rk gSA tjk&lh xyrh gksus ij djnkrkvksa
dks Hkkjh dfBukb;ksa dk lkeuk djuk iM+rk gSA blosQ lkFk gh djnkrkvksa dks ,d gh ckj esa Hkkjh ek=kk esa dj
dk Hkqxrku djuk iM+rk gS ftlls mUgsa cM+k ekufld d"V gksrk gSSA

3- cpr vkSj fofu;ksx ij izfroqQy izHkko (Adverse effect on Saving & Investment)µ;fn izR;{k
djksa dh nj cgqr Å¡ph gksrh gS rks bldk cpr vkSj fofu;ksx ij izfrowQy izHkko iM+rk gSA lkekU;r% izR;{k djksa
dk Hkkj mlh oxZ ij iM+rk gS tks cpr vkSj fofu;ksx dj ldrs gSaA
4- lhfer {ks=k (Limited Scope)µizR;{k dj pw¡fd lEifÙk vkSj vk; ij gh yxk, tkrs gSa] budk {ks=k lhfer
gks tkrk gS rFkk fu/Zu vkSj de vk; okyk oxZ budh igq¡p osQ ckgj gks tkrk gSA nwljs 'kCnksa esa ;fn osQoy izR;{k
djksa dk gh vkJ; fy;k tk, rks buosQ }kjk fu/Zu oxZ osQ yksxksa rd igq¡pk tk ldrkA bl izdkj izR;{k dj
dk {ks=k lhfer gSA
5- djksa dh euekuh nj (Arbitrary Rates)µljdkj }kjk izR;{k djksa dh tks njsa fu/kZfjr dh tkrh gSa] muosQ
ihNs dksbZ oSKkfud vk/kj ugha gksrkA ,d fuf'pr ek=kk eas lEifÙk vkSj fuf'pr vk; osQ uhps lc O;fDr;ksa dks
dj ls NwV ns nh tkrh gS rFkk vf/d vk; vtZu djus okys yksxksa ij euekus <ax ls izxfr'khy nj ls dj yxk;k
tkrk gS ftlls /uh oxZ grksRlkfgr gksrk gSA
6- ekufld v'kkfUr (Mental Worry)µizR;{k dj dh vnk;xh }kjk lh/s dh tkrh gS ftldk mls iw.kZ Kku
jgrk gS tcfd ijks{k dj esa O;fDr dks dj nsrs le; dj Hkkj dk lh/s vuqeku ugha gksrkA bl n`f"V ls izR;{k
dj O;fDr dks d"V ,oa ekufld v'kkfUr nsrk gSA
13-1-3 ijks{k vFkok vizR;{k djksa osQ xq.k (Merits of Indirect Taxes)

;g Li"V fd;k tk pqdk gS fd vizR;{k dj oLrqvksa ,oa lsokvksa ij yxk, tkrs gSa rFkk bu djksa osQ Hkkj dks
vfUre miHkksDrkvksa ij foo£rr dj fn;k tkrk gSA
ijks{k djksa osQ fuEu xq.k gSaµ

1- O;kid vk/kj (Wide Coverage)µvkt ;g n`f"Vdks.k gS fd izR;sd O;fDr dks viuh {kerk osQ vuqlkj
jkT; dks dj nsuk pkfg,A bl n`f"Vdks.k ls ijks{k djksa dk ;g xq.k gS fd budk vk/kj foLr`r gksrk gS rFkk lHkh
O;fDr;kssa ij budk Hkkj iM+rk gS] D;ksafd oLrqvksa dk mi;ksx /uh vkSj fu/Zu lHkh djrs gSaA vr% lcdks dj
nsuk iM+rk gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 125
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY