Page 158 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV gkfudkjd inkFkks± osQ mi;ksx ij jksd yxkus ls miHkksDrkvksa osQ LokLF; o mudh dk;Z{kerk esa Hkh lq/kj gksrk
gSA vr% ,sls inkFkks± ij dj yxkuk lkekftd n`f"V ls ok¡Nuh; ekuk tkrk gSA blh izdkj] foykflrk osQ inkFkks±
osQ mRiknu ij yxk;k x;k dj buosQ Je vkSj iw¡th dks vko';drk dh vksj dks eksM+ nsrk gSA lk/uksa osQ ,sls
fn'kk&ifjorZu dks Hkh ykHknk;d ekuk tkrk gS fo'ks"k :i ls vYifodflr ns'kksa esaA
(2) gkfudkjd fn'kk&ifjorZu (Harmful Diversion)µvfuok;Z vko';drkvksa osQ inkFkks± rFkk lkekU;
miHkksx osQ inkFkks± ij yxk;s tkus okys djksa dks lkekftd n`f"V ls ok¡Nuh; ugha ekuk tkrkA ,sls inkFkks± ij dj
yxkus ls mudh dhersa c<+ tkrh gSa vkSj dhersa c<+us ls ,sls inkFkks± dk miHkksx ?kV tkrk gSA bldk yksxksa osQ
LokLF; ,oa mudh dk;Z{kerk ij izfrowQy izHkko iM+ ldrk gSA fiQj] ,sls inkFkks± dh dherksa esa o`f¼ gksus ls
mldh ek¡x de gks tkrh gS ftlls mudk mRiknu Hkh ?kVus yxrk gS] blls ykHk de gks tkrs gSa vkSj bl fLFkfr
esa ;g lEHko gks ldrk gS fd tks lk/u vc vfuok;Z vko';drk dh oLrqvksa vFkok lkekU; miHkksx dh oLrqvksa
osQ mRiknu esa yxs gSa] os ;gk¡ ls gVdj oqQN de mi;ksxh oLrqvksa osQ mRiknu dh vksj dks LFkkukUrfjr gks tk,¡A
vr% lk/uksa dk ,slk fn'kk&ifjorZu ;k vUrj.k gkfudkjd gksrk gS vkSj lkekftd n`f"V ls bls ok¡Nuh; ekuk
tkrk gSA
(3) orZeku mi;ksxksa ls Hkkoh mi;ksxksa dh vksj dks lk/uksa dk vUrj.k ;k fn'kk&ifjorZu (Diversion

of Resources from Present to Future Use)µdHkh&dHkh dj blfy, Hkh yxk;s tkrs gSa fd ftlls
miHkksx grksRlkfgr gks vkSj cprksa dks izksRlkgu feysA ,slk vkerkSj ij fu;kstu (planning) rFkk fodkl dh
vof/;ksa esa gqvk djrk gS tcfd djk/ku osQ dkj.k miHkksx ?kVrk gS vkSj cpr c<+rh gS bl izdkj] djkèkku
osQ dkj.k lk/u (resources) orZeku mi;ksxksa ls gVdj Hkkoh mi;ksxksa dh vksj dks LFkkukUrfjr gks tkrs gSaA
fiQj] tc cprsa c<+rh gSa rks mlls fuos'k esa Hkh o`f¼ gksrh gS ftlosQ iQyLo:i lEiw.kZ :i esa lekt dh mRiknu
'kfDr c<+rh gSA cprksa dks izksRlkfgr djus osQ fy, tks dj ekfiQ;k¡ (tax exemptions) ;k fj;k;rsa
(concessions) iznku dh tkrh gSa] mudk Hkh ,slk gh izHkko gksrk gSA

blosQ foijhr] tc djk/ku cprksa dks grksRlkfgr djrk gS rks miHkksx esa o`f¼ gksrh gSA blls lk/u Hkkoh mi;ksx
ls orZeku mi;ksx dh vksj dks LFkkukUrfjr gksus yxrs gSa vkSj bldk mRiknu ij izfrowQy izHkko iM+ ldrk gSA
,slk ml fLFkfr esa vf/d gksrk gS tcfd djk/ku osQ }kjk ,d=k dh xbZ ljdkjh vk; dks fnu&izfrfnu osQ
iz'kklu ij rFkk vuqRiknd dk;ks± esa O;; dj fn;k tkrk gS] vU;Fkk rks ;g vk; cpk yh tkrh vkSj mRiknd
dk;ks± esa yxk nh tkrh gSA
(4) ,d jkT; ls nwljs jkT; dh vksj dks lk/uksa dk vUrj.k (Diversion of Resources from one

State to Another)µla?kh; 'kklu dh O;oLFkk esa tcfd fofHkUu jkT; ;k izkUr fofHkUu izdkj osQ dj yxkrs
gSa vFkok ,d gh dj dh fofHkUu njsa ykxw djrs gSa] rks lk/uksa dk vUrj.k ml jkT; ls] tgk¡ fd djksa dk Hkkj
vf/d gS] ml jkT; dh vksj gks ldrk gS tgk¡ djksa dk Hkkj bruk vf/d ugha gSA rFkkfi bl dfBukbZ dks U;wure
fd;k tk ldrk gS c'krsZ fd ns'k Hkj esa ,d ls dj rFkk leku njsa ykxw dh tk,¡A
(5) ,d ns'k ls nwljs ns'kksa dh vksj dks lk/uksa dk vUrj.k (Diversion of Resources from one

Country to Another)µ;fn djksa dk Hkkj fdlh ns'k esa cgqr vf/d gS rks m|eh (enterprisers) ;g
lksp ldrs gSa fd muosQ fy, iw¡th dks mu ns'kksa esa yxkuk vf/d ykHkdkjh gksxk tgk¡ fd djksa dk cks> vfèkd
Hkkjh ugha gSA ijUrq lk/uksa osQ bl vUrj.k dks oqQN lhek rd jksdk tk ldrk gS] ;fn O;fDr dh lEiw.kZ vk;
ij gh dj yxk fn;k tk,] pkgs og vk; mlus ns'k esa dekbZ gks ;k fons'k esaA bl izdkj] ,d ns'k ls nwljs ns'k
dks iw¡th osQ LFkkukUrj.k dks jksdk tk ldrk gS] c'krsZ fd iw¡th dk ekfyd viuh iw¡th osQ lkFk Lo;a fons'k dks
u pyk tk,A

(6) laj{k.k rFkk lk/uksa dk vUrj.k (Protection and Diversion of Resources)µtc ljdkj oqQN
m|ksxksa dks djksa ls NwV rFkk vuqnku (grants) o vf/nku (bounties) vkfn osQ :i esa laj{k.k nsus dk fu'p;

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
152 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY