Page 161 - DECO404_PUBLIC_FINANCE_HINDI

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

fdUrq ;gk¡ ;g ckr Hkh è;ku j[kus ;ksX; gS fd izR;{k dj vk; rFkk /u dh vlekurkvksa dks de djus esa osQoy uksV
lHkh lgk;d gks ldrs gSa tcfd os vkjksgh izÑfr osQ gksa] vU;Fkk ughaA mnkgj.k osQ fy,] vuqikrh nj ls vFkok
izR;sd djnkrk ij leku ek=kk esa yxk;k tkus okyk izR;{k dj] tSls fd izfr O;fDr dj (toll tax)] vojksgh
izÑfr (regressive nature) dk cu tkrk gS] fo'ks"k :i ls rc] tcfd lekt esa vk; rFkk /u dk forj.k
vleku gksA bl izdkj] vk/qfud lekt osQ fy, ,sls dj dks mi;qDr ugha ekuk tk ldrk] D;ksafd ,sls dj osQ
vUrxZr] èkuh O;fDr;ksa osQ eqdkcys fu/Zuksa ij dj dk vf/d cks> iM+rk gSA ,slk dj rks vk; dh vlekurkvksa
dks de djus dh ctk; vkSj c<+k;sxkA blh izdkj] ;fn O;fDrxr [kpZ ij vuqikrh dj (proportional

tax) yxk;k tkrk gS rks og vojksgh izÑfr dk gh fl¼ gksrk gSA dkj.k ;g gS T;ksa&T;ksa vk; c<+rh gS R;ksa&R;ksa
vk; ij O;; dk vuqikr ?kVrk tkrk gS ftldk ifj.kke ;g gksrk gS fd /uh O;fDr;ksa osQ eqdkcys fu/Zu
O;fDr;ksa ij ,sls dj dk vf/d cks> iM+rk gSA vr% fu"d"kZ :i esa dgk tk ldrk gS izR;{k ij vk; rFkk èku
dk leU;k;iw.kZ (equitable) forj.k djus esa osQoy rHkh lgk;d gksrs gSa tcfd mUgsa vR;f/d Øeo/hZ
(steeply graduated) ;k vkjksgh cuk fn;k tkrk gSA

D;k vki tkurs gSa T;ksa&T;ksa vk; c<+rh gSa R;ksa&R;ksa vk; ij O;; dk vuqikr ?kVrk tkrk gSA

14-3 dj dh izxfr'khyrk dh eki (Measurement of Tax Progression)

dj osQ vkjksghiu (progressiveness) vFkok Øeo/Zu (graduation) dks ekius osQ fy;s MkYVu us xf.kr
dh lgk;rk yhA mlosQ vuqlkj] ;fn dj dh nj (rate of tax) dks t ls vafdr fd;k tk, rks vk; x ij
yxkbZ tkrh gS] rks dj vkjksg.k (progression) vFkok ^vkjksghiu dh ek=kk* (degree of progressive-
dt
ness) dks }kjk ekik tk ldrk gSA
dx
vU; 'kCnksa esa] fdlh dj osQ vkjksghiu dh ek=kk dks vk; osQ ifjorZu gksus ij dj dh nj esa tks lkisf{kd
dt
ifjorZu (relative change) gksxh mlosQ vuqikr }kjk vFkkZr~ }kjk ekik tkrk gSA
dx
dt
dx = vk; osQ ifjorZu ij dj dh nj dk lkisf{kd ifjorZuA
dt
vc ;fn ldkjkRed (positive) gS] rks djk/ku dks vkjksgh dgk tk;sxkA
dx
dt
;fn 'kwU; gS] rks djk/ku vuqikrh gksxkA
dx
dt
;fn udkjkRed (negative) gS] rks djk/ku vojksgh gksxkA
dx
eki dh bu jhfr dh e;kZnk ;g gS fd ;g vojksg.k dk eki djosQ iSekus (tax scale) osQ ,d fuf'pr vFkok
fof'k"V fcUnq ij gh djrh gS] ijUrq mlls lEiw.kZ :i esa] dj&i¼fr ;k dj osQ iSekus esa tks vkjksg.k dh ek=kk
ikbZ tkrh gS ml ij dksbZ izdk'k ugha iM+rkA
MkYVu us ,d lw=k (formula) Hkh izLrqr fd;k ftlosQ }kjk dj&i¼fr esa fo|eku vkjksg.k dh ek=kk
(degree of progression) dks ekik tk ldrk gSA ;g lw=k bl izdkj gSµ
P = δ – δ′ + k,

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 155
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY