Page 187 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—16% yksd ½.k osQ izHkko % lkoZtfud ½.k rFkk vk£Fkd fodkl

(4) iw¡thxr O;;µiw¡thxr O;; ls LFkk;h ifjlEifÙk dk fuekZ.k gksrk gS tSls jsy] lM+osaQ] ¯lpkbZ osQ uksV
lkèku vkfnA iw¡thxr O;; cM+h jkf'k esa gksrk gS vkSj bldk ykHk Hkh Hkkoh ih<+h dks gh feyrk gSA
vr% iw¡thxr O;; dks Í.kksa ls iwjk djuk pkfg, rkfd Hkkoh ih<+h gh ml Hkkj dks lgsA ijUrq
vkèkqfud er ;g gS fd iw¡thxr O;; ftls fodkl O;; Hkh dgrs gSa] djksa osQ }kjk gh iwjk gksA
(5) vk£Fkd fodklµns'k esa vk£Fkd fodkl osQ fy, vusd izdkj dh ;kstukvksa dks fØ;kfUor djuk
iM+rk gSA bu ;kstukvksa ij cgqr cM+h jkf'k esa èku O;; gksrk gS rFkk ;g èkujkf'k osQoy djksa ls izkIr
ugha dh tk ldrhA blfy, ljdkj dks Í.k ysuk vfuok;Z gks tkrk gSA

(6) yksdksi;ksxh lsok,¡µvfodflr ns'kksa esa ljdkj dks vusd izdkj dh dY;k.kdkjh lsok,¡ lEiUu
djuh iM+rh gSa tSls ifjogu] Mkd ,oa rkj vkfnA bu lsokvksa dks lEiUu djus osQ fy, dkiQh ek=kk
esa èku dh vko';drk gksrh gS ftldh iw£r osQoy djksa ls ugha dh tk ldrh gS] vr% Í.k ysus
iM+rs gSaA

16-4 dj rFkk dtZ esa vUrj (Difference between Taxes and Loans)

(1) djkèkku rks pkyw vk; (current income) ij Hkkj gS fdUrq mèkkj O;; djus dh Hkkoh 'kfDr esa
dVkSrh dks izdV djrk gSA
(2) dj ok£"kd vk; esa ls fn, tkrs gSa vkSj mldk lEcUèk orZeku miHkksxksa dh dVkSrh ls gksrk gS fdUrq
dtZ cprksa esa ls fn;s tkrs gSa vkSj xSj&ljdkjh {ks=kksa esa mRiknu osQ fy, miyCèk fufèk;ksa (funds)

dks de dj nsrs gSaA
(3) dj ,d vfuok;Z va'knku gksrk gS fdUrq Í.k vkerkSj ij ,sfPNd gh gksrk gSA dj dk ncko rRdky
izHkkoh gksrk gS fdUrq dtZ dk ncko (pressure) Hkfo"; ij iM+rk gSA
(4) Hkkjh djksa dk Hkkj] gks ldrk gS fd leU;;kiw.kZ u gks] fdUrq dtks± dk cks> nh?kZdky esa iSQydj
leU;k;iw.kZ cu tkrk gSA
(5) dj yksxksa dh vUèkkèkqUèk [kpZ djus dh izo`fÙk ij jksd yxkrs gSa fdUrq dtZ yksxksa dks Hkfo"; esa vk;
c<+us dh vk'kk iznku djrs gSa vkSj ;g vk'kk orZeku esa O;fDr dks viO;;h cuk ldrh gSA

fdUrq bldk ;g vFkZ ugha gS fd dtks± dh foÙkh; O;oLFkk dks ,dne ls vLohdkj dj fn;k tkuk pkfg,A
okLro esa ckr rks ;g gS fd djkèkku vkSj Í.k nksuksa dks U;k;ksfpr :i ls la;qDr dj fn;k tkuk pkfg,A ,d
vPNh dj&i¼fr esa dkiQh yksp'khyrk ikbZ tkrh gSA vr% mfpr ;gh gS fd ljdkjh vk; esa o`f¼ djkèkku osQ
ekè;e ls gh dh tk,A fdUrq tc djkèkku dh o`f¼ viuh lhek ij igq¡ps] rc ljdkjh [kpZ dh foÙkh; O;oLFkk
osQ fy, dtks± dk vkJ; fy;k tkuk pkfg,A

VkLd dj rFkk dtZ esa D;k varj gS\

vuk£Fkd dk;ks± ij fd;s tkus okys vlkèkkj.k O;; dh foÙkh; O;oLFkk osQ fu;e la{ksi esa fuEu izdkj
gSaµ
(1) tgk¡ rd Hkh lEHko rFkk O;kogkfjd gks] pkyw O;; dh iw£r ok£"kd izkfIr;ksa esa gh dh tkuh pkfg,
vkSj O;; esa o`f¼ gks tk, rks mlosQ lkFk&lkFk djkèkku esa Hkh o`f¼ dj nh tkuh pkfg,A
(2) ;fn dHkh cM+h ek=kk esa vukorhZ O;; (non recurring) fd;k tkrk gks rks mldh foÙkh; O;oLFkk
mèkkj }kjk dh tkuh pkfg,A ,slk djus ls izpfyr dj&iz.kkyh osQ vLr&O;Lr gksus dh lEHkkouk ugha
jgsxhA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 181
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY