Page 162 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV ftlesa fd P = vkjksg.k dh ek=kk]
δ = dj dh vnk;xh ls iwoZ vkenfu;ksa dh vlekurk dk nk;jk]
δ′ = dj dh vnk;xh osQ i'pkr~ vkenfu;ksa dh vlekurk dk nk;jk]

k = ldkjkRed fu;rkad (positive constant)A
;gk¡ bl rF; dks n`f"Vxr j[kk x;k gS fd vlekurk esa o`f¼ osQoy vojksghiu ;k vuqikrhiu osQ dkj.k gh ugha
gksrh] cfYd vkjksg.k dh gYdh ek=kk ls Hkh gksrh gSA
vr% fu"d"kZ :i esa dgk tk ldrk gS fd mi;qZDr lw=k osQ vk/kj ij vlekurk osQoy rHkh de dh tk ldrh
gS tcfd P ldkjkRed (positive) gks vkSj k ls vf/d gksA lw=k ;g Hkh crykrk gS fd vk/qfud dj&iz.kkyh
tks fd izR;{k rFkk ijks{k nksuksa gh izdkj osQ djksa dks feykdj cuh gS] vFkkZr~ og dj&iz.kkyh] ftlesa vkjksghiu]
izxfr'khyrk vkSj vojksghiu nksuksa gh izdkj osQ rÙo fo|eku gSa] forj.k lEcU/h okaNuh; izHkko osQoy rHkh Mky
ldrh gS tcfd vojksghiu osQ rÙo (element of regressiveness) osQ izHkkoksa dh {kfriwfrZ vkjksghiu osQ
rÙo (elements of progressiveness) osQ izHkkoksa ls dj nh tk,] vkSj bl izdkj] lEiw.kZ :i ls (as a

whole)] dj iz.kkyh (tax system) dks vkjksgh cuk fn;k tk,A
14-4 forj.k cuke mRiknu (Distribution vs Production)

;g ckr igys gh Li"V dh tk pqdh gS fd vR;f/d Øeo/hZ rFkk Hkkjh djk/ku mRiknu dks grksRlkfgr djrs
gSa rFkk ?kVkrs gSaA ;fn mRiknu esa o`f¼ u gks rks forj.k dh lekurk dk eryc xjhch osQ leku forj.k ls gh
fy;k tk ldrk gS] /u osQ leku forj.k ls ughaA vr% djk/ku ,slk Hkkjh rFkk rhoz vkjksgh ugha gksuk pkfg,
fd tks mRiknu dks grksRlkfgr djsA vc ;fn ge leL;k osQ nwljs igyw dks ns[ksa vkSj leL;k ij forj.k osQ
n`f"Vdks.k ls fopkj djsa rks vk; rFkk /u dh vlekurkvksa dks de djus osQ fy, ;g vR;Ur vko';d gks tkrk
gS fd vR;f/d vkjksgh rFkk Hkkjh dj yxk;s tk,¡A okLro esa ckr ;g gS fd mRiknu esa lq/kj vkSj forj.k esa
lq/kj] djk/ku osQ nks egÙoiw.kZ y{; gSa] ;|fi O;ogkj esa ;s nksuksa ijLij Vdjk Hkh tkrs gSaA vr% djk/ku osQ
bu ijLij Vdjkus okys nksuksa mís';ksa osQ chp ,slk rkyesy j[kk tkuk pkfg, fd dj iz.kkyh] lEiw.kZ :i esa] u
rks mRiknu ij dksbZ izfrowQy izHkko Mkys vkSj u forj.k ij] vkSj ;g ckr oqQN ml cqf¼eÙkk rFkk rduhd ij
fuHkZj djrh gSA ftudk fd mi;ksx ns'k osQ dj <k¡ps osQ fuekZ.k esa fd;k tkrk gSA
fodflr vFkZO;oLFkk okys ns'k esa] tgk¡ fd mRiknu vius b"Vre Lrj (optimum level) ij igq¡p pqdk
gksrk gS] djk/ku dk mís'; ;g gksrk gS fd lekt esa vk; rFkk /u dk leU;k;iw.kZ forj.k fd;k tk, vkSj
mRiknu osQ orZeku Lrj dks cuk;s j[kk tk,A nwljh vksj ,d vYifodflr ns'k esa leL;k bruh vklku ugha
gksrh] cfYd cM+h tfVy gksrh gSA
,sls ns'k osQ lkeus ,d vksj rks leL;k mRiknu vFkok vFkZO;oLFkk esa rhoz xfr ls lq/kj ykus dh gksrh gS vkSj
nwljh vksj leL;k jgrh gS fd vk; rFkk /u dh vlekurk,¡ oSQls nwj dh tk,¡A fiQj] ,d vYifodflr ns'k
esa vk; rFkk /u dh fo"kerk,¡ (disparities) cM+h rhoz gksrh gSa vkSj mRiknu dk Lrj uhpk gksrk gSA bl fLFkfr
esa] ;fn vR;f/d Øeo/hZ ,oa Hkkjh djk/ku osQ }kjk mu fo"kerkvksa dks nwj fd;k tkrk gS rks mlls cprsa
grksRlkfgr gksrh gSa vkSj muosQ ifj.kkeLo:i mRiknu dks {kfr igq¡prh gS vkSj ;fn cprksa ij izfrowQy izHkko Mkys
fcuk gh izR;{k rFkk ijks{k nksuksa gh izdkj osQ djksa }kjk lk/uksa dks xfr'khy djosQ mRiknu c<+k;k tkrk gS rks mlls
lekurkvksa ;k fo"kerkvksa esa o`f¼ gksrh gSA bl nqfo/ktud fLFkfr esa] tgk¡ rd fo"kerkvksa dks nwj djus dk
lEcU/ gS] mlosQ ckjs esa rks ,d tjk uje #[k viukuk gksrk gS fdUrq vFkZ&O;oLFkk (economy) esa rhoz xfr
ls lq/kj osQ fy, n`<+ fu'p; osQ lkFk dne mBkus gksrs gSa vkSj lk/uksa dks xfr'khy djosQ rFkk fuos'k dh ek=kk
esa o`f¼ djosQ mRiknu esa o`f¼ djuh gksrh gS vkSj vFkZO;oLFkk esa izk.k iw¡Qdus gksrs gSaA ,sls iz;Ruksa esa bl ckr
dk Hkh è;ku j[kk tkuk vko';d gS fd mRiknu&o`f¼ osQ ykHk lekt osQ /uh oxZ dh vis{kk fu/Zu oxZ osQ

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