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




          fu/Zu vk; okys oxks± ls lEcfU/r yksx lkekU;r% viuh vk; dk vf/dka'k Hkkx [kpZ dj nsrs gSaA vr% ;fn  uksV
          ,sls djksa esa deh dh xbZ rks mlls oqQy O;; esa Bksl o`f¼ gksxhA blosQ foijhr] tks dj /uh oxZ osQ yksxksa ij
          vf/d izHkko Mkyrs gSa muls miHkksx vf/d grksRlkfgr ugha gksrkA vr% muesa ,slh gh deh djus dh dksbZ
          vko';drk ugha gksrhA okLro esa] eUnhdky esa djk/ku dk mís'; ;g gksuk pkfg, fd fu/Zu yksxksa dh Ø;
          'kfDr esa o`f¼ dh tk, vkSj ;g mís'; rc izkIr gks ldrk gS tcfd bu yksxksa ij djk/ku dk de cks> Mkyk
          tk, vkSj Ø;&'kfDr lekt osQ /uh oxZ osQ ikl ls bu yksxksa osQ ikl dks LFkkukUrfjr dh tk,A ?kkVs dk ctV
          (deficit budget) cukdj Hkh bu yksxksa dh Ø;&'kfDr esa o`f¼ dh tk ldrh gSA bu yksxksa dh Ø;&'kfDr
          esa o`f¼ gksus ls oqQy leFkZ ek¡x esa Hkh o`f¼ gksrh gS vkSj mlosQ iQyLo:i O;kolkf;d fØ;k rFkk jkstxkj dk
          Lrj Hkh Å¡pk mBrk gSA
          Li"V gS fd eqnzkLiQhfr dky esa u;s djksa dks yxkdj ,oa iqjkus djksa dh njksa esa o`f¼ dj rFkk eqnzk laoqQpu esa
          djksa dks gVkdj ;k djksa dks de djosQ vkfFkZd fLFkjrk izkIr dh tk ldrh gSA vk/qfud vFkZ'kkL=kh bls
          dk;kZRed foÙk (Functional Finance) osQ uke ls iqdkjrs gSa tks vkfFkZd uhfr dk eq[; vax gSA

          14-7 djk/ku osQ fu;kedh; izHkko (Regulatory Effects of Taxation)


          djk/ku dk mi;ksx mRiknu rFkk miHkksx osQ fu;eu (regulation) osQ ,d lk/u osQ :i esa Hkh fd;k tk
          ldrk gSA mnkgj.k osQ fy,] oqQy oLrqvksa osQ mRiknu dks djksa ls eqDr djosQ vkSj oqQN vU; oLrqvksa osQ mRiknu
          ij Hkkjh dj yxkdj mRiknu dh izÑfr rFkk ek=kk dks fu;fer fd;k tk ldrk gSA ;gh ugha] oqQN oLrqvksa osQ
          mRiknu rFkk iz;ksx ij dj yxkdj miHkksx dks fu;fU=kr fd;k tk ldrk gSA mnkgj.k osQ fy,] oqQN djksa dk
          mís'; ;g gks ldrk gS fd 'kjkc tSlh oqQN gkfudkjd oLrqvksa osQ miHkksx rFkk mRiknu dks de fd;k tk,A
          blh izdkj] vk;kr rFkk fu;kZr dj ns'k osQ vUrjkZ"Vªh; O;kikj dks fu;fU=kr dj ldrs gSaA rFkkfi] ;gk¡ ;g
          mYys[kuh; gS fd ns'k osQ miHkksx rFkk mRiknu dh ek=kk dk fu;eu djus osQ fy, vosQyk djk/ku gh lnk i;kZIr
          gksrk gks] ,slh ckr ughaA miHkksx rFkk mRiknu dks fu;fU=kr djus osQ fy, djk/ku osQ lkFk&lkFk fu;U=k.k osQ vU;
          vusd mik; Hkh viukus gksrs gSaA

          Lo&ewY;kadu (Self Assessment)


          fuEufyf[kr dFkuksa esa lR; vFkok vlR; dFku dh igpku djsa
          (State whether the following statements are True or False) :
           11.  yksd foÙk dk ,d lcls izeq[k y{; vkfFkZd fLFkjrk cuk;s j[kuk gSA

           12.  djk/ku yksxksa osQ gkFk esa fo|eku Ø;'kfDr dks c<+k nsrk gSA
           13.  tc miHkksx ?kVrk gS rks cprksa esa rFkk fuos'k esa o`f¼ gksrh gSA
           14.  fdlh Hkh vFkZO;oLFkk osQ fodkl osQ fy, vkfFkZd fLFkjrk dk jguk vko';d ugha gSA
           15.  eqnzkLiQhfr osQ fnuksa esa djk/ku dk mís'; yksxksa osQ gkFkksa esa ls Ø;'kfDr dks de djuk gksrk gSA

          14-8  lkjka'k (Summary)


             •  dj lEcU/ uhfr viukrs le; eq[; mís'; osQoy vkfFkZd ykHk ;k vkf/D; izkIr djuk ugha gksuk
                pkfg, vfirq vFkZO;oLFkk esa fLFkjrk cuk;s j[kuk vkSj rsth ls eUnh dks jksduk Hkh gksuk pkfg,A

             • djk/ku dk vFkZ gS O;fDrxr gkFkksa esa ls ljdkj dh vksj dks Ø;'kfDr (purchasing power) dk
                LFkkukUrj.kA vU; 'kCnksa esa bldk eryc gS djnkrk dh Ø;'kfDr esa deh gksuk rFkk thou dh vfuok;Z]
                vkjkenk;d ,oa foykflrk dh oLrqvksa dks izkIr djus dh mldh ;ksX;rk esa deh vkukA


                                           LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY                                   159
                                           LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY
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