Page 140 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV (ii) bu djksa dk vioapu fd;k tk ldrk gS D;ksafd djnkrk >wBs fcy cukdj djksa ls cpus dk iz;kl
djrs gSaA

D;k vki tkurs gSa vizR;{k dj nks izdkj osQ gksrs gSaµ
(a) fof'k"V dj (b) ;FkkewY; djA

13-5 ,d dj iz.kkyh ,oa cgqdj iz.kkyh
(Single Tax System and Multiple Tax System)

,d dj iz.kkyh osQ vUrxZr jkT; }kjk osQoy ,d dj yxk;k tkrk gS tks ;k rks Ñf"k mRiknu ij gks ldrk gS]
vk; ij gks ldrk gS vFkok vU; fdlh oLrq ij gks ldrk gSA
13-5-1 ,d djµosQoy Ñf"k ij (Single Tax—Only on Agriculture)

izÑfroknh (Physiocrats)µvFkZ'kkfL=k;ksa dk fopkj Fkk fd osQoy Ñf"k mRiknu ij dj yxk;k tk;s D;ksafd
osQoy Ñf"k gh mRiknu O;olk; gSA izÑfroknh ekurs Fks fd Ñf"k osQ vfrfjDr vU; lc O;olk; vuqRiknd
gksrs gSaA mudh /kj.kk bl ckr ij vk/kfjr Fkh fd 'kq¼ mRiknu (Net Product) osQoy Ñf"k esa gh izkIr gksrk
gSA
bZlkd 'ksjeSu (Issac Sherman)µdk fopkj Fkk fd Hkwfe ij yxk;k tkus okyk dj foo£rr fd;k tk ldrk
gS vr% ml dj dk vfUre Hkkj lekt osQ lHkh O;fDr;ksa ij iM+sxkA

bl dj osQ nks"kµ;fn osQoy Hkwfe ij dj yxk;k tkrk gS rks blosQ izeq[k nks nks"k fn[kkbZ nsrs gSa tks bl izdkj
gSaµ
(i) vi;kZIr vk;µ;fn osQoy Ñf"k ij dj yxk;k tkrk gS rks blls ljdkj dks i;kZIr vk; izkIr ugha gksrhA
vktdy tcfd ljdkjksa osQ dk;ks± esa o`f¼ gks jgh gS vkSj vf/d /u dh vko';drk gksrh gS] rc ,d dj
iz.kkyh ls dk;Z ugha py ldrk vkSj u gh ljdkj dks vko';d /ujkf'k izkIr gks ldrh gSA
(ii) U;k;'khyrk osQ fo#¼µÑf"k ij yxk, tkus okys dj dk Hkkj osQoy Ñ"kdksa ij iM+rk gS tcfd iw¡thifr
bu djksa ls cp tkrs gSaA ;g dguk xyr gS fd Hkwfe ij yxk, x, dj dks foorZuh; fd;k tk ldrk gSA pw¡fd
/uh O;fDr;ksa dh rqyuk esa] fu/Zu O;fDr vf/d ek=kk esa Ñf"k inkFkks± dk miHkksx djrs gSa vr% fu/Zu oxZ ij
dj dk Hkkj vf/d iM+rk gSA bl izdkj ;g dj vU;k;iw.kZ gS rFkk dj nsus dh ;ksX;rk osQ vuq:i ugha gSA
13-5-2 ,d djµosQoy vk; ij (Single Tax—Only on Income)

lektoknh fopkjdksa us ,d dj osQ :i esa osQoy vk; ij dj yxkus dk leFkZu fd;k gSA mudk roZQ gS fd
djksas dk Hkqxrku vk; esa ls gh fd;k tkrk gS vr% ,d gh dj yxkuk i;kZIr gS rFkk bls izxfr'khy cukdj dj
nsus dh ;ksX;rk osQ vuq:i cuk;k tk ldrk gSA izks- MkYVu ;|fi osQoy Hkwfe dj dh rqyuk eas vk; ij dj
dks mfpr ekurs Fks] fiQj mUgksaus bls i;kZIr ugha ekukA
bl dj osQ nks"kµosQoy vk; ij dj yxkus osQ fuEu nks"k gks ldrs gSaµ
(i) osQoy vk; ij dj yxkus ls i;kZIr vk; izkIr ugha gks ldrhA

(ii) vk; osQ vfrfjDr] vU; Ïksrksa ls izkIr lEifÙk ij dj ugha yxk;k tk losQxkA
(iii) bl dj dh cM+h ek=kk esa pksjh dh tk,xhA
(iv) fu/Zu oxZ dh vk; ij Hkh dj yxsxk rFkk mls vk; dk fglkc&fdrkc j[kus esa vlqfo/k gksxhA
(v) lHkh O;fDr;kas ls vk;&dj olwy djus dk [kpZ dkiQh gksxkA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
134 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY