Page 186 - DECO404_PUBLIC_FINANCE_HINDI
P. 186
yksd foÙk
uksV gks tkrk gSA bl fLFkfr esa] Hkkoh ihf<+;k¡ mÙkjkfèkdkj esa osQoy fons'kh Í.k osQ Hkkj dks gh izkIr ugha djrha] cfYd
rhoz xfr ls gksus okys vk£Fkd fodkl osQ ykHk ,oa vfrfjDr vk; dks izkIr djrh gSa ftlls os o"kks± iqjkus fons'kh
Í.k dks fcuk fdlh izdkj dk okLrfod Hkkj vuqHko fd;s gh pqdk nsrh gSaA ,ysDtsMj gSfeYVu (Alexander
hamilton) us] tksfd ok¯'kxVu dh efU=k&ifj"kn~ esa jktdks"kh; lfpo Fks] fodkl osQ fy, fons'kh iw¡th dh
vko';drk ij Hkkjh tksj fn;k FkkA mUgksaus dgk fd fons'kh iw¡th osQ fo#¼ tks vkifÙk;k¡ mBkbZ tkrh gSa og
rdZghu o vcqf¼eÙkkiw.kZ bZ";kZ dk iQy gSA m|ksx dks izksRlkgu nsus osQ fy, fons'kh iw¡th vR;Ur vko';d
gSA gk¡] ;g lR; gS fd fons'kh iw¡th esa oqQN [krjs vo'; gSa tSls fd fons'kh iw¡th 'kks"k.k (exploita-
tion) dks tUe nsrh gS vkSj izfr;ksfxrk dk xyk ?kksV nsrh gS] ijUrq gSfeYVu dk fo'okl Fkk fd bu
[krjksa ls cpk tk ldrk gSA
fons'kh Í.k dk izR;{k okLrfod Hkkj dherksa ij fuHkZj gksrk gS tc dhersa fxjrh gSa rks ;g c<+rk gS vkSj dherksa
osQ c<+us ij ;g ?kVrk gSA mnkgj.k osQ fy,] ;fn dhersa fxjrh gSa] rks la;qDr jkT; vesfjdk dks 100 MkWyj dh
vnk;xh osQ fy, vfèkd ek=kk esa lsokvksa o oLrqvksa dk fu;kZr djuk gksxkA
fons'kh Í.k ijks{k Hkkj (indirect burden) osQoy rHkh mRiUu gksrk gS tcfd lekt dh mRiknu&{kerk dks
{kfr igq¡prh gS vkSj ,slk rHkh lEHko gksrk gS tcfd fons'kh Í.k dks vuqRiknd dk;ks± esa yxk fn;k tkrk gSA
bl fLFkfr esa] fons'kh Í.k lekt osQ fy, iQyghu Í.k (dead weight debt) cu tkrk gSA
fu"d"kZ :i esa ;g dgk tk ldrk gS fd mRiknd dk;ks± esa yxk;s tkus okys fons'kh Í.k Hkkj ugha gksrsA vr%
mudks ml le; rd grksRlkfgr ugha fd;k tkuk pkfg,A tc rd fd os vFkZO;oLFkk dh vk£Fkd izxfr dks
rst djus esa rFkk lEiw.kZ :i esa lekt osQ fodkl esa lgk;d gksaA
16-3 dtZ cuke dj (Loans v/s Taxes)
dHkh&dHkh ljdkj dks ,slh leL;k dk lkeuk djuk iM+rk gS fd fdlh [kpZ dh iw£r og dj yxkdj djs
vFkok dtZ izkIr djosQA Hkkjh djkèkku ls rFkk fcuk lksp&fopkj dj fy, x, mèkkj ls ;g Hk; jgrk gS fd dgha
foÙkh; <k¡pk gh vLr&O;Lr u gks tk, rFkk ;g lEiw.kZ :i esa lekt osQ fy, nqHkkZX; dk dkj.k u cu tk,A
vr% ge bl ckr ij fopkj djsaxs fd jktLo izkfIr osQ lEcUèk esa fdl lkekU; fl¼kUr dk ikyu fd;k tkuk
pkfg,A
lkoZtfud Í.k vFkok dj dkSu&lk vPNk lkèku gS] bl iz'u dk mÙkj nsuk tfVy gS fdUrq fiQj Hkh bl lEcUèk
esa fuEufyf[kr rF; egÙoiw.kZ gSaµ
(1) pkyw O;;µpkyw O;; ls rkRi;Z iqfyl] ukxfjd iz'kklu] f'k{kk rFkk fpfdRlk vkfn O;; ls gSA pkyw
O;;ksa dks djksa osQ }kjk gh iwjk fd;k tk, D;ksafd pkyw O;; ls fdlh ifjlEifÙk dk fuekZ.k ugha gksrk
gS vr% ;fn pkyw O;; dks Í.kksa osQ }kjk iwjk fd;k tkrk gS rks lkoZtfud Í.k c<+rk tk;sxk vkSj
mlosQ Hkqxrku osQ fy, Hkkjh dj yxkus iM+saxsA
(2) ladVdkyhu O;;µladVdkyhu fLFkfr tSls vdky] ck<+] ;q¼ ls turk dks vikj d"V mBkus iM+rs
gSaA ,slh fLFkfr esa ;fn djkjksi.k dk lgkjk fy;k x;k rks ns'k esa vkUrfjd fonzksg gksus dh fLFkfr
mRiUu gks tk;sxhA vr% ,slh fLFkfr esa foÙkh; O;oLFkk djus osQ fy, Í.kksa ij gh fuHkZj jguk mfpr
ekuk tkrk gSA
(3) ;q¼dkyhu O;;µ;q¼dkyhu O;; nh?kZ vkdkj dk gksrk gS vkSj ljdkj dks foÙkh O;oLFkk djus osQ
fy, dj ,oa Í.k nksuksa ij fuHkZj jguk iM+rk gS D;ksafd fdlh ,d lkèku ls vikj ek=kk esa èku izkIr
djuk lEHko ugha gksrk gSA
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
180 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY