Page 134 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV djksa dh vko';drk gksrh gSA nwljs] vizR;{k dj] lc izdkj dh oLrqvksa ,oa lsokvksa ij ugha yxk, tk ldrs
vr% ,d O;fDr dh vk; ij vizR;{k dj yxkuk gh i;kZIr ugha gS] oju~ ml vk; ij izR;{k dj Hkh yxk;k
tkuk pkfg,A rhljs] izR;{k djksa osQ leku] vizR;{k djksa dk Hkh vioapu fd;k tk ldrk gaSA vr% bl n`f"V
ls] osQoy vizR;{k djksa osQ }kjk gh O;fDr;ksa dh vk; dh lgh x.kuk djksa osQ fy, ugha dh tk ldrh vkSj iwjd
osQ :i esa vizR;{k dj yxk, tkus pkfg,A

VkLd izR;{k dj ,oa vizR;{k dj esa varj Li"V djsaA

13-3 vkuqikfrd] izxfr'khy vkSj izfrxkeh dj
(Proportional, Progressive and Regressive Taxes)

djkjksi.k esa U;k; ,oa dj&Hkkj dh n`f"V ls djksa dks pkj Hkkxksa esa ck¡Vk tk ldrk gSµ

13-3-1 vkuqikfrd djkjksi.k (Proportional Taxation)

MkYVu osQ vuqlkj] ¶vkuqikfrd djkjksi.k osQ vUrxZr lHkh djnkrk viuh vk; dk leku vuqikr djksa osQ :i
esa Hkqxrku djrs gSaA¸
fiQfyi bZ- Vsyj (Philip E. Taylor) osQ vuqlkj] ¶vkuqikfrd dj dh njksa dh rkfydk og gksrh gS ftlesa
dj osQ vk/kj esa ifjorZu gksus ij Hkh dj dh nj leku jgrh gSA¸
vkuqikfrd dj dh rkfydk

vk; Lrj (`` `` `) dj dh nj (izfr'kr) dj dh jkf'k (`` `` `)
40,000 20 8,000
50,000 20 10,000
60,000 20 12,000
70,000 20 14,000

rkfydk dks fuEukafdr fp=k }kjk izn£'kr fd;k tk ldrk gSµ

Y vkuqikfrd dj
20%
nj
dh
dj

O
40 50 60 70 X
vk; Lrj (gtkj esa)
fp=k 1
vkuqikfrd djkjksi.k osQ xq.kµvkuqikfrd dj iz.kkyh osQ fuEu nks xq.k gSaµ

(1) ljyrkµbldk lcls cM+k xq.k bldh ljyrk gSA izks- ts- ch- ls osQ vuqlkj] ¶vkuqikfrd djkjksi.k bruh
ljy iz.kkyh gS fd bldh ifjHkk"kk nsuk Hkh vko';d ugha gSA¸

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
128 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY