Page 151 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—14% mRiknu vkSj o`f¼ ij djk/ku osQ izHkko

izHkko ugha iM+rkA ;gh dkj.k gS fd vf/dka'k vFkZ'kkfL=k;ksa }kjk lekt osQ fu/Zu oxZ osQ yksxksa ij Hkkjh dj uksV
yxk;s tkus dk dM+k fojks/ fd;k tkrk gSA vr% mfpr ;gh gS fd fu/Zu oxZ osQ yksxksa ij ;Fkk&lEHko de ls
de dj yxk, tkus pkfg, rkfd muosQ LokLF; rFkk dke djus dh ;ksX;rk o {kerk ij djk/ku osQ izfrowQy
izHkko u iM+sA mRiknu osQ fgr esa ;g vko';d gS fd de vkenfu;ksa ij rFkk ,slh oLrqvksa ij] ftudk fd
vfèkdre miHkksx lekt osQ de le`¼ oxZ }kjk fd;k tkrk gS] dj ugha yxk;s tkus pkfg,A
fdUrq lHkh dj yksxksa dh dke djus dh ;ksX;rk ij izfrowQy izHkko Mkyrs gksa] ,slh ckr ugha gSA 'kjkc rFkk
viQhe tSlh oLrqvksa ij yxk;s tkus okys dj blosQ mnkgj.k gSaA ,slh oLrqvksa dk miHkksx Jfedksa osQ LokLF;
o mudh dk;Z {kerk osQ fy, gkfudkjd gksrk gSA vr% ,slh oLrqvksa osQ miHkksx ij jksd yxkdj djk/ku vUrr%
mRiknu ij vuqowQy jpukRed izHkko Mkyrk gSA
(ii) cpr djus dh ;ksX;rk ij izHkkoµcpr vk; ij fuHkZj djrh gS vkSj tc djk/ku }kjk vk; de gks
tkrh gS rks cprsa fiQj vki ls vki gh de gksus yxrh gSaA vr% lHkh izdkj osQ djksa }kjk ,sls yksxksa dh cpr
djus dh ;ksX;rk ?kVrh gh gS ftudh vk; bruh vo'; gks fd mlesa ls FkksM+h ;k vf/d ek=kk esa cpr djuk
lEHko gks ldrk gksA ;fn dksbZ dj ,sls gSa] tks fd yksxksa dh cpr djus dh ;ksX;rk dks] oqQN lhek rd] de
ugha djrs gSa] tks fd iw.kZr;k ,sls xjhc yksxksa ij iM+rs gSa ftudh vk; bruh de gS fd mlesa ls cpr djuk
lEHko ugha gSA bl izdkj] Li"V gS fd ;|fi /uh O;fDr;ksa ij yxk;s tkus okys Hkkjh djksa dks oqQN vU; ckrksa
osQ vk/kj ij U;k;ksfpr Bgjk;k tk ldrk gS ijUrq ;gk¡ gesa ;g ckr Hkh Lej.k j[kuh pkfg, fd blls cpr
djus dh ;ksX;rk de gks tkrh gSA
fuos'k (invest) djus dh ;ksX;rk bl ckr ij fuHkZj gksrh gS fd fdrus lk/u vFkkZr~ cprsa (savings) fuos'k
osQ fy, miyC/ gSaA mi;qZDr foospu ls ;g Li"V gS fd djk/ku ls cprsa de gks tkrh gSa] vr% cprsa de gks
tkrh gSa rks fuos'k djus dh ;ksX;rk Hkh vki ls vki gh de gks tkrh gSA
ijUrq ;gk¡ ;g ckr mYys[kuh; gS fd ;g foospu Hkh i{kikr ls eqDr ugha dgk tk ldrkA dkj.k ;g gS fd
;gk¡ djk/ku osQ izHkkoksa dk rks fo'ys"k.k fd;k x;k gS fdUrq ljdkjh [kpZ ls tks ykHk igq¡prs gSa mudks ;gk¡ drbZ
Hkh n`f"Vxr ugha j[kk x;k gSA dke djus] cpr djus rFkk fuos'k djus dh ;ksX;rk djk/ku ls ftruh de gksrh
gS] gks ldrk gS fd ljdkjh [kpZ osQ }kjk ;g ;ksX;rk mlls Hkh vf/d vuqikr esa c<+ tk,A djkèkku dk mís';
lkekU;r% ;gh gksrk gS fd mlosQ }kjk ns'k osQ vkfFkZd dY;k.k esa o`f¼ dh tk,A vr% tc djkèkku osQ izHkkoksa
dk ewY;kadu fd;k tk, rks ljdkjh [kpZ osQ izHkkoksa dks Hkh vo'; n`f"Vxr j[kk tkuk pkfg,A

D;k vki tkurs gSa cpr vk; ij fuHkZj gSA

14-1-2 dke djus] cpr djus rFkk fofu;ksx djus dh bPNk ij izHkko
(Effects on the Desire to Work, Save and Invest)

djk/ku yksxksa osQ dke djus] cpr djus rFkk fuos'k djus dh izsj.kkvksa (incentive) ij izHkko Mkyrk gS vkSj
bl fLFkfr esa mRiknu rks Lo;eso izHkkfor gks tkrk gSA vr% mRiknu ij djk/ku osQ izHkkoksa dk fo'ys"k.k djus
osQ fy, bl ckr ij fopkj djuk gksxk fd dke djus] cpr djus rFkk fuos'k djus dh iszj.kkvksa ij djk/ku
dk D;k izHkko iM+rk gSA vkfFkZd izsj.kkvksa ij djk/ku dk izHkkoµ(1) djksa dh izÑfr rFkk (2) djnkrkvksa dh
euksoSKkfud izfrfØ;k ij fuHkZj gksrk gSA
(1) djksa dh izÑfr (Nature of Taxes)

lkekU; :i esa] ;g dgk tkrk gS fd djk/ku dk vfUre mís'; yksxksa dks dfBu Je djus rFkk vfèkd cpr
djus osQ fy, izsfjr djuk gSA gk¡] ;g vo'; gS fd fofHkUu djksa osQ izHkko i`Fko~Q&i`Fko~Q gks ldrs gSaA dke djus

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 145
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY