Page 160 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV fdlh Hkh dj dks vuqikrh rc dgk tkrk gS tcfd lHkh djnkrk viuh vk; (;k lEifÙk) dk ,d leku
vuqikr gh dj osQ :i esa nsrs gSaA dksbZ Hkh dj vkjksgh rc dgykrk gS tcfd djnkrk dh vk; (;k lEifÙk)
ftruh vf/d gksrh gS mrus gh cM+s vuqikr esa mls dj dh vnk;xh djuh iM+rh gS vkSj dksbZ Hkh dj vojksgh
r; gksrk gS tcfd djnkrk dh vk; (;k lEifÙk) ftruh vf/d gksrh gS mrus gh de vuqikr esa mls dj nsuk
iM+rk gSA
;fn vojksgh djk/ku (regressive taxation) dk vuqlj.k fd;k tk, rks vk; rFkk /u osQ forj.k dh
vlekurk,¡ vkSj Hkh c<+ tkrh gSa D;ksafd bu djksa dh fLFkfr esa djksa dk cks> /fu;ksa osQ eqdkcys fu/Zu yksxksa
ij vf/d iM+rk gSA izfr O;fDr dj (toll tax) lnk vojksgh gh gksrk gS D;ksafd blesa dj dh jkf'k /uh rFkk
fu/Zu lHkh osQ fy, cjkcj gksrh gS tcfd dj osQ :i esa vnk fd;s tkus okys nzO; (money) dh mi;ksfxrk
/uh osQ eqdkcys fu/Zuksa osQ fy, vf/d gksrh gS] vr% bl dj dh fLFkfr esa] djksa dk Hkkj /uh O;fDr;ksa osQ
eqdkcys fu/Zuksa ij gh vf/d iM+rk gSA
vuqikrh djk/ku (Proportional taxation) osQ vUrxZr] ;fn vk; iwoZor~ jgrh gS rks vlekurk,¡ Hkh
iwoZor~ tkjh jgrh gSaA ijUrq ;fn vk; vleku vuqikr esa cnyrh gS rks mlesa vk; dh vlekurk,¡ vkSj c<+ tkrh
gSaA mnkgj.k osQ fy,] eku yhft, A dh orZeku vk; 500 #- gS vkSj B dh 1]000 #-A vc ;fn nksuksa ij
10 izfr'kr dh nj ls dj yxk;k tkrk gS rks dj dh vnk;xh osQ ckn A vkSj B dh fucy vk; (net income)

Øe'k% 450 #- vkSj 900 #- gksxhA vc ;fn A vkSj B dh vk; cnydj Øe'k% 600 #- vkSj 1] 400 #- gks
tkrh gS] rks dj dh vnk;xh osQ ckn nksuksa dh fucy vk; 540 #- rFkk 1] 260 #- jg tk;sxhA Li"V gS fd vc
ckn dh fLFkfr esa vk; osQ forj.k dh vlekurk esa vkSj Hkh o`f¼ gks xbZ gSA vuqikrh djk/ku osQ vUrxZr
tSls&tSls vk; c<+rh gS] djksa dk Hkkj /uh O;fDr;ksa osQ eqdkcys fu/Zuksa ij gh vf/d iM+rk gSA
ijUrq vkjksgh djk/ku (Progressive taxation) osQ vUrxZr] vk; rFkk /u dh vlekurk,¡ de gks tkrh
gSa vkSj og blfy, D;ksafd djksa osQ :i eas fu/Zuksa osQ eqdkcys /uh yksxksa dh vk; rFkk lEifÙk dk vfèkd cM+k
vuqikr fd;k tkrk gSA vr% vR;f/d vkjksgh dj iz.kkyh vk; rFkk /u osQ forj.k esa ikbZ tkus okyh
vlekurkvksa dks dkiQh de djrh gS vkSj oLrqfLFkfr ;g gS fd djksa osQ vkjksg.k ;k Øeo¼Zu dh nj ftruh
vf/d rhoz gksrh gS] mlesa vk; dh vlekurkvksa dks de djus dh izo`fÙk Hkh mruh gh vf/d ikbZ tkrh gSA
Li"V gS fd vkjksgh djk/ku dks vk; rFkk /u dk vf/d leU;k;iw.kZ forj.k djus dh n`f"V ls okaNuh; ekuk
tkrk gSA rkfoZQd n`f"V ls vk; osQ leU;k;iw.kZ forj.k djus (equitable distribution) dk mís'; ;g gksrk
gS fd dj cM+h vkenfu;ksa ij yxk;k tk, vkSj fuf'pr Lrj osQ Åij dh lHkh vkenfu;ksa dks djk/ku osQ }kjk
Nk¡V&Nk¡V dj ,d Lrj ij ys vk;k tk, ftlls uhps dh vkenfu;ksa ij dj yxk;k gh ugha tkrkA MkYVu us
dgk gS fd ¶lHkh yEch iksLr (poppy) dh MksfM;ksa (heads) dks dye dj fn;k tk,A¸ ijUrq ,slk djuk
blfy, O;kogkfjd ugha gksxk D;ksafd mRiknu ij bldk izfrowQy izHkko iM+ ldrk gSA
vr% dj&iz.kkyh (tax system) vnk djus dh lkeF;Z osQ fl¼kUr (principle of ability to pay) ij
vk/kfjr gksuh pkfg,A O;fDr dh vk; ftruh vf/d gksrh gS] mldh dj nsus dh lkeF;Z Hkh mruh gh] vfèkd
gksrh gS vkSj foijhr fLFkfr esa blls mYVk gksrk gSA tks O;fDr vuqikftZr vk; (unearned income) izkIr djrs
gSa] mudh dj vnk djus dh lkeF;Z mu yksxksa osQ eqdkcys vf/d gksrh gS tks viuh O;fDrxr lsokvksa ls viuh
vk; izkIr djrs gSaA vr% bl fLFkfr esa] nwljs oxZ osQ O;fDr;ksa osQ eqdkcys izFke oxZ osQ O;fDr;ksa ij Å¡ph njksa
ls dj yxk;k tk ldrk gSA leU;k;iw.kZ forj.k dh n`f"V ls vkjksgh dj&i¼fr dk xBu ,sls <ax ls fd;k tk
ldrk gS fd mRiknu ij mldk dksbZ izfrowQy izHkko u iM+sA vU; 'kCnksa esa dgk tk ldrk gS fd loksZPp vk;
okys oxks± ij vR;f/d vkjksgh ;k Øeo/hZ njksa ls dj yxk;k tk,] eè;e vk; okys oxks± ij fuEu njksa ls dj
yxk;k tk, vkSj fuEu vk; okys oxks± dks djksa ls eqDr dj fn;k tk,A dj yxkrs le; ifjokj osQ vk/kj rFkk
vk; dh izÑfr (nature) dks n`f"Vxr j[kk tkuk pkfg,A

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LOVELY PROFESSIONAL UNIVERSITY