Page 135 - DECO404_PUBLIC_FINANCE_HINDI

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

(2) ;g dj iz.kkyh euekus <ax ls fu/kZfjr ugha dh tk ldrhµbl iz.kkyh esa vehj vkSj xjhc nksuksa oxks± uksV
ls leku nj ls dj olwy fd;k tkrk gS vr% blesa fofHkUu vk; okys lewgksa ls dj dh nj euekus <ax ls
fu/kZfjr ugha dh tk ldrhA
vkuqikfrd djkjksi.k osQ nks"kµbl dj iz.kkyh esa xq.k osQ LFkku ij nks"k gh vf/d gSa tks bl izdkj gSaµ

(1) U;k;'khyrk dk vHkkoµ;g dj iz.kkyh U;k;iw.kZ ugha gSA ;fn ge mi;ksfxrk ßkl fu;e dks eqnzk ij ykxw
djsa rks Li"V gks tkrk gS fd vf/d vk; okys O;fDr dks eqnzk dh vfrfjDr bdkbZ ls] fu/Zu dh vis{kk] dj
lUrqf"V izkIr gksrh gSA bl izdkj vkuqikfrd djkas ls djkas osQ Hkkj dk forj.k vleku :i ls gksrk gSA
(2) /uh oxZ ls mudh {kerk osQ vuqowQy dj ugha fy, tkrsµpw¡fd vehj vkSj xjhc nksuksa ls gh leku nj
ls dj fy, tkrs gSaA vr% ljdkj dks vehj oxZ ls mruh vk; izkIr ugha gks ikrh ftruh fd gksuh pkfg,A
vktdy ljdkj osQ O;; esa dkiQh o`f¼ gqbZ gS vr% vkuqikfrd djksa ls ljdkj dks i;kZIr vk; ugha gks ldrhA
(3) yksp dk vHkkoµvkuqikfrd djksa esa yksp dk Hkh vHkko gSSA ;fn ljdkj dks vf/d vk; dh vko';drk
gksrh gS vkSj igys gh djksa dh nj vf/d gS rks fo'ks"k :i ls fu/Zu O;fDr;kas ls vf/d dj ugha fy, tk ldrs
D;kasfd ,slh fLFkfr esssa djksa dh nj c<+kuk lEHko ugha gksrhA

bl izdkj] ;fn vkuqikfrd dj iz.kkyh dks viuk;k tkrk gS rks blls djkas osQ Hkkj dk forj.k vU;k;iw.kZ gksxk]
ljdkj dks i;kZIr vk; izkIr ugha gksxh rFkk djksa osQ <k¡ps esa yksp dk vHkko gksxkA
13-3-2 izxfr'khy vFkok vkjksgh djkjksi.k (Progressive Taxation)

izxfr'khy dj iz.kkyh ,slh iz.kkyh gS ftlesa vk; dh o`f¼ osQ lkFk gh dj nj esa Hkh o`f¼ gksrh tkrh gSA bldk
fl¼kUr ;g gS fd ¶vf/d vk;] vf/d dj dh njA¸ MkYVu osQ vuqlkj] ¶izxfr'khy djkjksi.k esa djnkrk
dh vk; ftruh vf/d gksrh gS] mrus gh vf/d vuqikr esa og dj dk Hkqxrku djrk gSA¸

izks- Vsyj osQ vuqlkj] ¶izxfr'khy dj dh njksa dh rkfydk og gS ftlesa dj osQ vk/kj esa o`f¼ osQ lkFk dj
dh nj Hkh c<+rh tkrh gSA¸
izxfr'khy dj dh rkfydk
vk; Lrj (`` `` `) dj dh nj (») dj dh jkf'k (`` `` `)
40,000 5 2,000
50,000 10 5,000
60,000 15 9,000
70,000 20 14,000

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

Y çxfr'khy dj
esa)
20
(çfr'kr 15

nj 10
dh
dj 5

O 40 50 60 70 X
vk; Lrj (gtkj esa)
fp=k 2

LOVELY PROFESSIONAL UNIVERSITY
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LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY