Page 152 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV rFkk cpr djus dh bPNk ij oqQN djksa dk cqjk izHkko ;k rks cgqr iM+rk gS vFkok fcYoqQy gh ugha iM+rk] fdUrq
vU; dj ,sls Hkh gksrs gSa tks bl fn'kk esa fouk'kdkjh izHkko Mkyrs gSaA mnkgj.k osQ fy,] NIijiQkM+ ykHkksa
(windfalls) ij dj] vFkkZr~ FkksM+s le; esa gksus okys vlk/kj.k ykHkksa ij dj] mÙkjkf/dkj dj rFkk Hkwfe osQ
ewY;ksa esa gksus okyh o`f¼ ij fo'ks"k dj&fu/kZj.k vkfn mDr izFke oxZ osQ djksa esa vkrs gSaA ;s vkenfu;k¡ pw¡fd
vpkud gksrh gSa] vr% bu vkenfu;ksa ij dj yxkus dk dksbZ cqjk izHkko dke djus rFkk cpr djus dh bPNk
ij ugha iM+rkA blh izdkj] ,dkf/dkjh ykHkksa (monopoly profits) ij yxk;k tkus okyk dj Hkh rVLFk izHkko
NksM+rk gSA dkj.k ;g gS fd ,dkf/dkjh mRiknu vius mRiknu dks ,sls fcUnq ij lek;ksftr djrk gS tgk¡ fd
lhekUr ykxr rFkk lhekUr vk; cjkcj gksrh gS vkSj ;gh og fcUnq (point) gksrk gS ftl ij fd og vf/dre
ykHk dekrk gSA vc ;fn djk/ku osQ dkj.k og viuk mRiknu de djrk gS rks blls mlosQ dke esa Hkh dkiQh
deh vk tk;sxhA bl fLFkfr esa] mlosQ fy, ;gh vPNk gksxk fd og bl izdkj dek;s x;s ,dkf/dkjh ykHk esa
ls dj vnk dj nsA blosQ foijhr] ;fn ,dkf/dkjh O;fDr dh mRikfnr oLrq dh dher esa deh gksus osQ lkFk
gh ml ij dj Hkh de dj fn;k tkrk gS rks blls mls vkSj vf/d mRiknu osQ fy, izksRlkgu feysxk rFkk bl
ckr dh izsj.kk feysxh fd og oLrq dh dher ?kVkdj vf/d eky csps rFkk vkSj vf/d ykHk dek;sA blls
rks mldh dke djus rFkk cpr djus dh bPNk vkSj Hkh c<+sxhA
blosQ vfrfjDr] mRiknu&dj rFkk fcØh&dj tSls roZQlaxr oLrq djksa dk gks ldrk gS fd dke djus o cpr
djus dh bPNk ij dksbZ cqjk izHkko u iM+sA ijUrq ;fn oLrq djksa osQ :i esa vk; dk ,d cM+k Hkkx ljdkj }kjk
ys fy;k tkrk gS rks lEHko gS cprsa (savings) blfy, de gks tk,¡ D;ksafd mu ij dj yx x;k gSA dj yxus
osQ dkj.k ftu oLrqvksa dh dherksa esa o`f¼ gksxh] mudh ek¡x (demand) Hkh ?kV ldrh gS] vkSj blosQ
iQyLo:i ;g Hkh gks ldrk gS fd mu oLrqvksa dk mRiknu gh ?kV tk;sA vk;kr djksa (import duties) dk
leFkZu blfy, fd;k tkrk gS rkfd ns'kh mRiknuksa dks fons'kh izfr;ksfxrk osQ fo#¼ laj{k.k fn;k tk losQA ;s dj
dke djus rFkk cpr djus dh bPNk esa o`f¼ dj ldrs gSa vkSj ,slh oLrqvksa osQ mRiknu esa vf/d /u yxkus
dks izsfjr dj ldrs gSa tks fd vk;kr dh tkrh gSA blh izdkj] gYosQ fu;kZr djksa dk leFkZu blfy, fd;k tkrk
gS rkfd fu;kZr c<+k;s tk losQ vkSj fons'kh cktkjksa ij Nk;k tk losQA vr% gYosQ fu;kZr dj (low export
duties) ,slh oLrqvksa dk mRiknu c<+kus dks izksRlkfgr dj ldrs gSa ftudk fd fu;kZr fd;k tkrk gS vkSj bl
izdkj ;s dj dke djus] cpr djus rFkk fuos'k djus dh bPNk esa o`f¼ dj ldrs gSaA Li"V gS fd ;g dj dh
izÑfr rFkk mldh fdLe gh gksrh gS tks fd mRiknu ij] vFkkZr~ dke djus] cpr djus rFkk fuos'k djus dh
bPNk ij mlosQ izHkkoksa dk fu/kZj.k djrh gSA
blh izdkj vk;&dj (income tax)] /u&dj (wealth tax)] mÙkjkf/dkj dj (inheritance tax) rFkk
O;; dj (expenditure tax) osQ rqyukRed izHkkoksa dh izÑfr Hkh fHkUu gksrh gSA vk;&dj vkSj /u&dj rks
lkekU;r% dfBu Je djus rFkk vf/d cpr djus dh yksxksa dh bPNk dks vo#¼ djrs gSaA vR;f/d vkjksgh
vk;&dj (highly progressive income tax) vf/dka'k djnkrkvksa dks dfBu Je djus rFkk vf/d cpr
djus osQ izfr grksRlkfgr djrk gSA ;gh fLFkfr /u&dj dh gksrh gSA gk¡] bruk vo'; gS fd vk;&dj osQ
eqdkcys /u&dj djnkrk dh dke djus dh bPNk ij de izHkko Mkyrk gSA dkj.k ;g gS fd /u&dj O;fDr
osQ iqjLdkj ;k ikfjJfed dks izR;{k :i ls izHkkfor ugha djrk gS] fdUrq cpr djus dh bPNk ij vk;&dj
osQ eqdkcys /u&dj vf/d izfrowQy izHkko Mkyrk gS vkSj og blfy, D;ksafd vk;&dj vnk djus osQ ckn tks
vk; cp tkrh gS ml ij nqckjk vk;&dj ugha yxk;k tkrkA
blh rjg vk;&dj osQ eqdkcys mÙkjkf/dkj dj dks izeq[krk ;k rjthg (preference) nh tkrh gSA bldk
dkj.k ;g gS fd djnkrk vk;&dj rks viuh orZeku vk; esa ls nsrk gS] fdUrq mÙkjkf/dkj dj ml vk; rFkk
/u esa ls Hkfo"; esa vnk fd;k tkrk gS tks fd O;fDr mÙkjkf/dkj eas izkIr djrk gSA Li"V gS fd mldh ;g
vk; vukftZr (unearned) izÑfr dh gksrh gSA ;|fi vk;dj rFkk mÙkjkf/dkj dj nksuksa gh dke djus rFkk

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146 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY