Page 227 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—18% yksd O;; osQ izHkko

uksV
18-2 vkjksgh] vuqikrh rFkk vojksgh O;; dk ;ksxnku
(Role of Progressive, Proportional and Regressive Expenditure)

mRiknu rFkk jkstxkj ij ljdkjh [kpZ osQ izHkkoksa osQ iz'u osQ lEcU/ esa MkYVu dk fu"d"kZ ;g gS fd] ¶tgk¡
osQoy djk/ku dks fy;k tk;sxk rks mlls mRiknu vo#¼ gksxk vkSj tgk¡ osQoy ljdkjh [kpZ dks fy;k

tk;sxk] ogk¡ mlls mRiknu esa fuf'pr o`f¼ gksxh¸ MkYVu dk ;g n`<+ fo'okl Fkk fd ljdkjh [kpZ ls
mRiknu esa lnk gh o`f¼ gksxh] c'krsZ fd mls bruh cqf¼eÙkk osQ lkFk fd;k tk;s fd djk/ku osQ dkj.k ;fn
mRiknu esa dksbZ vojks/ vk x;k gks rks og mlls (ljdkjh O;; ls) lekIr gks tk;sA
vojksgh vuqikr vkSj vkjksgh lkoZtfud O;; dk vk'k;&;fn ljdkjh [kpZ mPp vk; okys oxZ osQ yksxksa dks
vf/d ykHk igq¡pk;s vkSj lekt osQ fu/Zu oxZ osQ yksxksa dks de] rks [kpZ dks vojksgh lkoZtfud O;;
(Regressive Public Expenditure) dgk tk;sxkA ;fn ljdkjh [kpZ lekt osQ fu/Zu oxZ osQ yksxksa dks
vf/d vkSj /uh oxZ osQ yksxksa dks de ykHk igq¡pk;s] rks mls izxfr'khy lkoZtfud O;; (Progressive
Public Expenditure) dgk tk;sxk vkSj ;fn ljdkjh O;; bl izdkj fd;k tk, fd og lekt osQ fofHkUu
oxksZa osQ yksxksa dks mudh vkenfu;ksa osQ vuqikr esa gh ykHk igq¡pk;s] rks ,sls [kpZ dks vuqikrh O;; dgk tkrk gSA
vuqikrh O;; (proportional expenditure) esa vk; esa o`f¼ osQ lkFk gh lkFk ykHk Hkh c<+rs gSa ijUrq ykHkksa
dh o`f¼ vk; osQ vuqikr esa gh gksrh gSA vojksgh O;; (regressive expenditure) esa ykHk vk; dh o`f¼
dh nj ls Hkh rhoz xfr ls c<+rs gSaA fdUrq vojksgh O;; (progressive expenditure) esa] ftl xfr ls vk;
c<+rh gS mlls Hkh rhoz xfr ls lkoZtfud O;; osQ ykHk (benefits) ?kVrs gSaA
(1) vojksgh ;k izfrxkeh O;; (Regressive Expenditure)µ,d oxZ dh ftruh vk; de gksrh gS
lkoZtfud O;; ls ;fn ml oxZ dks mruk gh ykHk de vuqikr esa izkIr gksrk gS rks og lkoZtfud O;; vojksgh
dgyk;sxkA mnkgj.k&;fn Hkkjr ljdkj fu/Zuksa osQ cPpksa osQ fy, izkFkfed f'k{kk ij O;; u djosQ mPp oxZ osQ
cPpksa osQ fy, f'k{kk laLFkkvksa ij O;; djrh gS rks ;g vojksgh O;; dgyk;sxkA
(2) vuqikrh O;; (Proportional Expenditure)µ;fn fofHkUu oxks± dks mudh vk; osQ vuqikr esa gh
lkoZtfud O;; ls ykHk izkIr gksrk gS rks bl O;; dks vuqikrh O;; dgsaxsA mnkgj.kkFkZµdeZpkfj;ksa osQ osruekuksa
esa o`f¼ gksus osQ lkFk&lkFk mUgsa lkoZtfud O;; ls izkIr gksus okyk ykHk Hkh mlh vuqikr esa izkIr gksA
(3) izxfr'khy vFkok vkjksgh O;; (Progressive Expenditure)µfdlh oxZ dh vk; ftruh de gS
lkoZtfud O;; ls gksus okys ykHk dk vuqikr ;fn mruk gh vf/d feyrk gS rks mls vkjksgh O;; dgsaxsA
tSls&fu/Zu oxZ osQ fy, fu%'kqYd f'k{kk] fpfdRlk ij O;;] o`¼koLFkk isU'ku vkfnA
vlekurkvksa esa deh djus esa vkjksgh O;; dks loZJs"B ekuk tkrk gSA lkoZtfud O;; ftruk vf/d gksxk] vk;
dh vlekurk mruh vf/d c<+ tk;sxh vkSj O;; ftruk vkjksgh gksxk vk; dh vlekurk mruh vf/d rsth
ls de gksxhA vf/dre lkekftd dY;k.k osQ y{; dks izkIr djus gsrq Hkh ;g vko';d gS fd lkoZtfud O;;
esa vkjksgh vuqnku uhfr dks gh viuk;k tk;sA vkjksgh O;; osQ fuEufyf[kr :i gks ldrs gSaµ

vr% forj.k esa lkoZtfud O;; dk mís'; ;g gksuk pkfg, fd vk; dh vlekurk,¡ de gksa ftlls ns'k osQ
vkfFkZZd o lkekftd dY;k.k esa vf/dre o`f¼ gksA MkYVu osQ gh 'kCnksa esa] ¶ljdkjh [kpZ dh og i¼fr
1
loksZÙke gS ftlesa vk; dh fo"kerkvksa dks de djus dh lcls n`<+ izo`fÙk ikbZ tkrh gSA¸ bl izdkj
Li"V gS fd [kpZ dh vkjksgh iz¼fr vk; dh vlekurkvksa dks de djrh gSA ;gh ugha O;; esa vkjksg.k
(Progression) dh nj ftruh rhoz gksrh gS] mlesa vk; dh vlekurkvksa dks de djus dh vFkkZr~ èkuh
o fu/Zu oxks± osQ chp dh [kkbZ dks ikVus dh izo`fÙk Hkh mruh vf/d n`<+ gksrh gSA ,slh fLFkfr esa] ljdkjh
[kpZ mPp vk; okys oxk±s osQ eqdkcys fuEu vk; okys oxks± dks vf/d ykHk igq¡pkrk gSA vr% ;fn dksbZ ljdkj
bu vlekurkvksa dks de djuk pkgrh gS rks vkjksgh O;; dk vkJ; ysuk pkfg,A

1. Ibid.

LOVELY PROFESSIONAL UNIVERSITY 221
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY