Page 132 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV 2- dj oapu lEHko ugha (Tax Evasion Impossible)µijks{k djksaa dh pksjh dj ikuk lEHko ugha gksrkA
bldk dkj.k ;g gS fd ;s dj igys mRikndksa ,oa O;kikfj;ksa ls olwy fd, tkrs gSa] fiQj dj dh bl ek=kk dks
oLrqvksa osQ ewY; esa 'kkfey dj fy;k tkrk gS vkSj miHkksDrkvksa ls bls olwy dj fy;k tkrk gS fdUrq ,slh fLFkfr
Hkh gksrh gS fd dHkh&dHkh O;kikjh >wBk fglkc izLrqr dj bu djksa dh pksjh dj ysrs gSaA
3- lqfo/ktud (Convenient)µbu djksa dk ;g xq.k gksrk gS fd djnkrkvksa dh n`f"V ls ;s cgqr lqfo/ktud
gksrs gSa D;ksafd ;s dj ,d gh ckj esa u fy, tkdj FkksM+h&FkksM+h ek=kk esa fy, tkrs gSa vFkkZr~ oLrqvksa osQ miHkksx
dh ek=kk osQ vuqlkjA oLrqvksa osQ ewY; esa 'kkfey gksus osQ dkj.k djnkrkvksa vFkok miHkksDrkvksa dks budk Hkkj
eglwl ugha gksrkA
4- lkekftd dY;k.k vuq:i (Leading to Social Welfare)µbu djksa ls lkekftd dY;k.k esa o`f¼
gksrh gS D;ksafd ,slh oLrqvksa ij ftuosQ miHkksx ls lkekftd dY;k.k esa deh gksrh gS] djksa dh ek=kk esa o`f¼
dj muosQ miHkksx dks grksRlkfgr fd;k tk ldrk gSA ;gh dkj.k gS fd 'kjkc] flxjsV] Hkkax] viQhe vkfn
gkfudkjd ,oa u'khyh oLrqvksa ij Åapk dj yxk;k tkrk gSA
5- ykspnkj (Elastic)µvizR;{k djksssa esa ;g xq.k Hkh gksrk gS fd ;s ykspnkj gksrs gSa vFkkZr~ djksa dh nj esa o`f¼
djosQ ljdkj viuh vk; c<+k ldrh gSA ftu oLrqvksa dh ek¡x csykspnkj gksrh gS] mu ij dj dh nj ljyrk
ls c<+kbZ tk ldrh gSA fdUrq bl ckr dks Hkh è;ku esa j[kk tkuk pkfg, fd ,slh oLrqvksa dk ewY; c<+us ls xjhc
miHkksDrkvksa ij vf/d Hkkj iM+rk gSA
6- yksdfiz; (Popular)µvizR;{k dj nsrs le; O;fDr dks izk;% bu djkas dk cks/ ugha gksrk vkSj O;fDr budh
vnk;xh esa dksbZ d"V vuqHko ugha djrkA

D;k vki tkurs gSa gkfudkjd ,oa u'khyh oLrqvksa ij Å¡pk dj yxk;k tkrk gSA

13-1-4 vizR;{k djksa osQ nks"k (Demerits of Indirect Taxes)
;|fi vizR;{k djksa osQ xq.k gksrs gSa fdUrq muosQ oqQN nks"k Hkh gSa tks fuEu izdkj gSaµ

1- U;k; dh deh (Lack of Justice)µijks{k djksa dk lcls cM+k nks"k ;g gS fd ;s U;k;iw.kZ ugha gksrs D;ksafd
;s vehj vkSj xjhc nksuksa ij leku nj ls yxk, tkrs gSaA vr% Li"V gS fd xjhc O;fDr ij budk Hkkj vis{kkÑr
vf/d gksrk gSA

2- vfuf'pr (Uncertain)µljdkj Li"V dj ls ;g igys ls ugha tku ldrh fd bu djkas ls mls fdruh
vk; izkIr gksxh D;kasfd ;g miHkksDrkvksa dh ek¡x dh yksp ij fuHkZj jgrk gS miHkksDrkvksa dks Hkh ;g Kku ugha
gks ikrk fd mUgsa fdruh ek=kk esa ijks{k dj nsus iM+sxs D;kasfd pkgs rc bu djksa dh nj c<+rh jgrh gSA foozsQrk
Hkh oLrqvksa ij euekuh nj ls olwy djrk jgrk gSA
3- vojksgh (Regressive)µvizR;{k dj /uh ,oa fu/Zu nksuksa oxks± }kjk leku :i ls vnk fd, tkrs gSaA
ifj.kkeLo:i /uh oxZ dh rqyuk esa fu/Zu oxZ ij bu djksa dk vf/d cks> iM+rk gS vFkkZr~ vizR;{k dj izÑfr
ls vojksgh gksrs gSA
4- ferO;f;rk dk vHkko (Lack of Economy)µvizR;{k djksa dks olwy djus esa ,d cM+h iz'kklfud
e'khujh dh vko';drk gksrh gS ftl ij ljdkj dks cgqr O;; djuk iM+rk gSA bu djksa dh olwyh esa Hkz"Vkpkj
Hkh gksrk gS vkSj ljdkj dks ftruh vk; izkIr ugha gksuh pkfg,] mruh vk; izkIr ugha gks ikrhA
5- miHkksx vkSj mRiknu ij izfrowQy izHkko (Adverse effect on Consumption & Production)µijks{k
djksa osQ iQyLo:i oLrqvksa osQ ewY;ksa esa o`f¼ gks tkrh gS ftlls mudk miHkksx de tks tkrk gSA miHkksx de
gks tkus ls oLrqvksa dh ek¡x de gks tkrh gS ftlls mRiknu Hkh de gks tkrk gSA

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