Page 133 - DECO404_PUBLIC_FINANCE_HINDI

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

6- ukxfjd psruk dk vHkko (Lack of Civic Consciousness)µizR;{k djksa esa miHkksDrk ;g ugha tku uksV
ikrs fd djksa dk Hkqxrku dj jgs gSa vkSj fdruh ek=kk esa dj jgs gSaA bldk dkj.k ;g gS fd djksa dks ewY; esa
'kkfey dj fy;k tkrk gSA vr% djnkrkvkas esa ;g ukxfjd psruk iSnk ugha gks ikrh gd muosQ }kjk Hkqxrku dh
xbZ djksa dh jkf'k dks ljdkj }kjk fdl izdkj O;; fd;k tk jgk gSA
7- dj oapu (Tax Evasion)µ;|fi geus ijks{k djksa osQ xq.kksa esa ;g ns[kk gS fd dj oapu lEHko ugha gks
ikrk fdUrq ;g iw.kZ:i ls lR; ugha gSA ;g lgh gS fd miHkksDrk djkas ls ugha cp ikrs fdUrq fooszQrk izk;% >wBs
fglkc is'k dj nsrs gSa vkSj fcØh jkf'k de fn[kkrs gSa rFkk bl izdkj vizR;{k djkas dh pksjh djus esa liQy gks
tkrs gSaA
8- cprsa grksRlkfgr (Savings Discouraged)µvizR;{k dj dherksa esa lfEefyr gksrk gS vr% O;fDr dks
vius miHkksx osQ fy, vf/d O;; djuk iM+rk gSA bl n'kk esa c<+rk miHkksx O;; O;fDr dh cprksa dks de
dj nsrk gSA

Lo&ewY;kadu (Self Assessment)

fjDr LFkkuksa dh iw£r djsa (Fill in the blanks) %
1. djk?kkr vkSj djkikr dh n`f"V ls dj dk izkjafHkd Hkkj ftl O;fDr ij iM+rk gS] mls --------- dgrs gSaA
2. izR;{k djksa esa --------- osQ fl¼kar dk ikyu fd;k tk ldrk gSA

3. izR;{k dj O;fDr dh --------- vkSj vk; ij vk/kfjr gksrs gSaA
4. --------- dj oLrqvksa ,oa lsokvksa ij yxk, tkrs gSaA
5. ijks{k djksa dk lcls cM+k nks"k ;g gS fd ;s --------- ugha gksrsA

13-2 izR;{k vkSj vizR;{k dj % ,d rqyukRed foospu
(Direct and Indirect Tax : A Comparisonative Explanation)

izR;{k vkSj ijks{k djksa dk rqyukRed foospu djrs gq, izks- Mh ekdksZ us ;g er O;Dr fd;k fd ^izR;{k dj
,oa vizR;{k dj ,d&nwljs osQ iwjd gSaA izks- Mh ekdksZ osQ vuqlkj /uh O;fDr;ksa dh lEiw.kZ vk; dk lgh
eki ugha fd;k tk ldrkA ;g rks Li"V gS fd izR;{k djksa dk Hkkj mUgha O;fDr;ksa ij vf/d iM+rk gS ftudh
vk; dh x.kuk dh tk ldrh gS] tSls] osru ikus okys deZpkjhA blosQ foijhr] oqQN ,sls vf/d vk; okys yksx
gksrs gSa ftudh vk; tks vf/d gksrh gS fdUrq mudh vk; dh lgh x.kuk ugha dh tk ldrh] tSls] MkWDVj]
odhy bR;kfnA vr% ;s yksx vk; dj ls cp tkrs gSaA bl izdkj bu djksa dk forj.k vleku gks tkrk gSA fdUrq
vizR;{k djksa ls bl vlekurk dks Bhd fd;k tk ldrk gSA ftu yksxksa dh vk; dh x.kuk ugha gks ikrh vkSj
bl izdkj djksa ls cp tkrs gSa] muosQ ikl dkiQh vk; cph jgrh gS ftls os oLrqvksa osQ Ø; djus ij [kpZ djrs
gSaA ,slh vk; ij vizR;{k dj yxk, tk ldrs gSaA bl izdkj djksa osQ Hkkj dks fofHkUu oxks± esa leku :i ls
forfjr fd;k tk ldrk gSA bl izdkj vizR;{k dj] izR;{k djksa osQ iwjd gksrs gSa D;ksafd os ,slh vk; ij yxk,
tk ldrs gSa tks izR;{k vk; osQ vUrxZr ugha vk ikrsA
,d vU; n`f"V ls Hkh vizR;{k dj] izR;{k djksa osQ iwjd gksrs gSaA ,d O;fDr dh vk; esa vk; esa le;≤
ij ifjorZu gksrs jgrs gSaA fdUrq izR;{k djksa esa budh iw.kZ x.kuk ugha gks ikrh vkSj yksx izR;{k djksa ls cp tkrs
gSaA fdUrq O;fDr dh vk; c<+us ls mlosQ miHkksx esa o`f¼ gks tkrh gS] vizR;{k djksa osQ :i esa vf/d jkf'k dk
Hkqxrku djuk gksrk gSA
izks- Mh ekdksZ osQ vuqlkj] izR;{k dj dbZ :iksa esa vizR;{k djksa osQ iwjd gksrs gSaµizFke] ,slh oLrqvksa ij vizR;{k
dj ugha yxk, tk ldrs ftudk miHkksx Lo;a mRikndksa }kjk dj fy;k tkrk gS] tSls] Ñf"kA ,sls ekeyksa esa izR;{k

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 127
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY