Page 188 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV (3) fdUrq tc ;g lEHkkouk gks fd vlkèkkj.k O;; dbZ o"kks± rd pysxk rks mldh iw£r osQ fy, djksa
osQ <k¡ps esa gh gsj&isQj fd;k tkuk pkfg,A
(4) ;g fl¼kUr ogk¡ dk;Z ugha djrk tgk¡ fd % (i) cM+s djksa dk leU;k;iw.kZ forj.k u gks] (ii) fofHkUu
djksa dh mRikndrk vR;fèkd c<+kuh iM+ tk,] vFkok (iii) tgk¡ Hkkjh djkèkku jktuSfrd n`f"V ls
vuqi;qDr gksaA bu ifjfLFkfr;ksa esa ls fdlh esa Hkh] djkèkku osQ lkFk&lkFk Í.k dk Hkh vkJ; fy;k
tkuk pkfg,A

16-4-1 fodkl ;kstukvksa dh foÙkh; O;oLFkk esa djksa o dtks± dk ;ksxnku
(Role of Taxes and Loans in Financing Development Plans)

vfèkdka'k vYi&fodflr ns'kksa dks viuh fodkl ;kstukvksa osQ fy, èku dh leL;k dk lkeuk djuk gksrk gSA
leL;k ;g gS fd fodkl ;kstukvksa osQ fy, foÙk dh O;oLFkk djkèkku ls dh tk, vFkok dtks± lsA

vYi&fodflr ns'kksa esa vkerkSj ij Hkkjh xjhch ikbZ tkrh gS] izfr O;fDr vk; cgqr de gksrh gS] èku dk forj.k
vleku gksrk gS] yksxksa dk thou&Lrj vR;Ur uhpk gksrk gS vkSj yksxksa dh djns; {kerk de gksrh gSA bl fLFkfr
esa] ,sls ns'kksa esa fodkl ;kstukvksa dh foÙkh; O;oLFkk osQ fy, vfrfjDr djkèkku dk {ks=k Hkh lhfer gh gksrk
gSA Hkkjh djkèkku pw¡fd miHkksx dks de djrk gS vkSj mRiknu dh izsj.kkvksa dks grksRlkfgr djrk gS] vr% ,sls
ns'kksa esa ;g fodkl osQ mís'; dks Hkh {kfrxzLr dj nsrk gSA blosQ vfrfjDr] ;g Hkh gks ldrk gS fd oqQN
ifj;kstuk,¡ bruh [kphZyh gksa fd O;; dh iw£r djkèkku }kjk u gks losQA bl fLFkfr esa] fodkl ifj;kstukvksa dh
foÙkh; O;oLFkk osQ fy, vkUrfjd o cká Ðksrksa ls Í.k fy, tkus pkfg,A pw¡fd vYi&fodflr ns'kksa dh
vkUrfjd mèkkj ysus dh {kerk dkiQh fxjh gqbZ gksrh gS] vr% cká yksxksa ls mèkkj ysuk muosQ fy, cM+k egÙoiw.kZ
gksrk gSA
dtks± }kjk fodkl ifj;kstukvksa (development projects) dh foÙkh; O;oLFkk dks bl vkèkkj ij Hkh mfpr
crk;k tkrk gS fd ifj;kstuk,¡ mRiknd gksrh gSa vkSj muosQ ykHkksa dk miHkksx Hkkoh ihf<+;k¡ Hkh djrh gSaA vr%
mudk cks> ;fn Hkkoh lUrfr ij iM+ Hkh tk, rks blesa dksbZ cqjh ckr ugha gSA ,sls dtks± dh vnk;xh ml le;
dh tk ldrh gS tcfd ;s ifj;kstuk,¡ mRiknu vkjEHk dj nsrh gSaA fdUrq bl fLFkfr esa Hkh nh?kZdkyhu Í.kksa dks
gh izeq[krk nh tkuh pkfg,] D;ksafd vYidkyhu Í.k rks Í.k u jgdj ,d izdkj ls djkèkku dk oqQN le;
osQ fy, LFkxu (Postponement) ek=k gh cu tkrs gSaA
dtks± }kjk fodkl ifj;kstukvksa dh foÙkh; O;oLFkk dh ckr lS¼kfUrd :i ls rks lgh gks ldrh gS] ijUrq
O;kogkfjd :i ls iw.kZr;k dtks± ij gh fuHkZj jgus dks vcqf¼eÙkkiw.kZ ekuk tkrk gSA ,sls fuos'kksa (invest-
ments) esa foÙkh; O;oLFkk osQ fy, ctV dh csf'k;ksa (budget surpluses) dk Hkh mi;ksx fd;k tkuk
pkfg,A Hkkjr dh iapo"khZ; ;kstukvksa osQ fy, bl Ïksr dh O;oLFkk dh tkrh gSA ;gh ugha] vU; ns'k Hkh bl
dk;Z osQ fy, ctV&cs'kh dk mi;ksx djrs jgs gSaA vFkZ'kkfL=k;ksa dk Hkh ;g fo'okl gS fd ;fn vk£Fkd iqu£uekZ.k
dh foÙkh; O;oLFkk ctV&csf'k;ksa }kjk ugha dh xbZ rks fofHkUu ns'kksa dh vFkZ&O;oLFkkvksa dks Hkkjh {kfr mBkuh
gksxhA blosQ vfrfjDr] eqnzkLiQhfr lEcUèkh fLFkfr;ksa ij Hkh leqfpr ek=kk esa rHkh jksd yxkbZ tk ldrh gS tcfd
ctV&csf';ksa dk lgkjk fy;k tk,] D;ksafd fodkl dh vofèk esa Hkkjh fuos'kksa osQ dkj.k ,slh csf'k;k¡ vkerkSj ij
fu£er gks tkrh gSaA
bl izdkj Li"V gS fd fodkl&dk;ZØeksa dh foÙkh; O;oLFkk djksa o dtks±_ nksuksa }kjk gh dh tkuh
pkfg,A blesa dksbZ lUnsg ugha gS fd dtZ (loans) fodkl&foÙk (development finance) esa
egÙoiw.kZ è;ku j[krs gSa ijUrq fodkl&dk;ZØeksa osQ ,d Hkkx dh foÙkh; O;oLFkk fuf'pr :i ls
ctV&csf'k;ksa }kjk gh dh tkuh pkfg,A blls lekt esa pkyw miHkksx ij blls vfèkd okLrfod Hkkj
(real burden) ugha iM+sxk ftruk fd mruh gh ek=kk osQ ljdkjh mèkkj ls iM+sxkA

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182 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY