Page 229 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—18% yksd O;; osQ izHkko

uksV
vc ;g ckr fcYoqQy Li"V gksrh tk jgh gS fd fu/Zu yksxksa dh vk; c<+kus rFkk vlekurkvksa dks de djus
esa vkjksgh ljdkjh O;; egÙoiw.kZ ;ksxnku djrk gSA ijUrq bldh Hkh oqQN lhek,¡ gSaA ;s gSaµ (i) ljdkjh O;;
ls dke djus rFkk cpr djus ls yksxksa osQ iz;Ruksa dks pksV igq¡p ldrh gSA ( ii) nwljs] ;g Hkh gks ldrk gS fd
rhoz izxfr'khy lkoZtfud O;; osQ fy, yxk;s x;s rhoz vkjksgh ;k izxfr'khy djk/ku ls djnkrkvksa dh dfBu
Je djus o vf/d cpkus dh bPNk grksRlkfgr gks tk;sA MkYVu osQ gh 'kCnksa esa] ¶;fn fdlh vuqnku osQ
dkj.k dksbZ O;fDr mlosQ eqdkcys de dke rFkk cpr djrk gS ftruk fd og vU; fLFkfr esa djrk]
rks blls mldh vk; c<+kus esa vuqnku dk izHkko de gks tk;sxk] vkSj mlosQ foijhr n'kk esa vuqnku
1
osQ izHkkoksa esa o`f¼ gks tk;sxhA¸
bl izdkj] ;g vR;Ur vko';d gS fd izxfr'khy O;; rFkk izxfr'khy djk/ku osQ }kjk dgha yksxksa osQ efLr"d
esa ;g ckr u cSB tk;s fd mUgsa viuh HkykbZ osQ fy, Lo;a dke djus] cpr djus rFkk fuos'k djus dh
vko';drk ugha gS] vkSj ;g ljdkj dk dke gS fd og muosQ thou dh lHkh vko';drkvksa dh iwfrZ djsA vr%
;g bl ckr vkerkSj ij Lohdkj dh tkrh gS fd ljdkjh O;; dh ;kstuk bl izdkj cukbZ tkuh pkfg, fd dke
djus] cpr djus rFkk fuos'k djus dh bPNk ij mldk izfrowQy izHkko u iM+sA

18-4 mRiknu cuke forj.k (Production vs Distribution)

oqQN yksxksa dk fopkj gS fd ljdkjh O;; osQ }kjk vk; osQ iqufoZrj.k osQ y{k.k dk mRiknu c<+kus osQ y{; ls
Vdjko gks ldrk gSA vr% ;g dgk tkrk gS fd rhoz izxfr'khy lkoZtfud O;; osQ dkj.k rhoz vkjksgh dj yxkus
iM+rs gSa ftlls cprsa rFkk fuos'k grksRlkfgr gks ldrs gSa vkSj og bl izdkj D;ksafd yksx lkspus yxrs gSa fd cprksa
o fuos'k ls mudh tks vk; c<+sxh] mldk vf/dka'k Hkkx ljdkj djksa osQ :i esa ys ysxhA bl izdkj] vR;f/d
vkjksgh ;k izxfr'khy djk/ku (highly progressive taxation) dfBu Je djus] cpr djus rFkk fuos'k
djus dh yksxksa dh iszj.kk dks lekIr dj ldrk gS rFkk vkfFkZd izxfr osQ fy, vuqRiknd (unproductive)
fl¼ gks ldrk gS vkSj tc ljdkjh [kpZ osQ }kjk lekt osQ fu/Zu oxks± dh lqfo/k,¡ c<+kus rFkk /u dk leku
,oa U;k;iw.kZ forj.k djus osQ fy, vf/d dj yxk;s tkus osQ dkj.k mRiknu gh ?kV tk;sxk rks ml fLFkfr esa
ljdkjh [kpZ osQ }kjk ,sls iqufoZrj.k ls xjhch dk gh forj.k gksxk] /u ;k vk; dk ughaA vYifodflr ns'kksa
esa ml le; fo'ks"k :i ls ,slk gksrk gS tcfd /uh yksxksa dh vk; djksa osQ :i esa yh tkrh gS vkSj og mRiknu
dk;ks± esa ugha yxkbZ tkrh rFkk vk; rFkk /u osQ forj.k dh vlekurkvksa dks nwj djus osQ fy, dY;k.k dk;ks±
esa [kpZ dj nh tkrh gSA

ij blosQ ckotwn] bldk ;g vFkZ ugha gS fd mRiknu rFkk vkfFkZd izxfr osQ fy, lHkh izdkj osQ djkèkku
vokaNuh; gksrs gSaA cfYd blosQ foijhr] gksuk ;g pkfg, fd roZQlaxr djk/ku dh ,d ,slh uhfr viukbZ tkuh
pkfg, tks fd vnk djus dh ;ksX;rk osQ fl¼kUr (principle of ability to pay) ij vk/kfjr gksA ,sls
djkèkku ls mRiknu grksRlkfgr ugha gksrkA blh izdkj] lekt osQ fofHkUu oxks± osQ chp ljdkjh [kpZ dk forj.k
Hkh izkIr djus dh ;ksX;rk osQ fl¼kUr (principle of ability to receive) osQ vuqlkj rFkk izR;sd ifjokj osQ
vkdkj o O;fDr dh vko';drkvksa osQ vuqlkj fd;k tkuk pkfg,A blls ,d vksj rks mRiknu ij izfrowQy izHkko
ugha iM+sxk vkSj nwljh vksj ;g vk; rFkk /u osQ leqfpr forj.k esa Hkh Bhd ;ksxnku djsxkA vr% fu"d"kZ osQ
:i esa ;g dgk tk ldrk gS fd ;s nksuksa y{; lnk gh ,d nwljs ls Vdjkrs gksa] ,slh ckr ugha gS_ cfYd blosQ
foijhr rF; ;g gS fd ;fn ljdkj bu nksuksa y{;ksa osQ chp leqfpr lUrqyu cuk;s j[ks rks ;s nksuksa ijLij ,d
nwljs osQ fy, iwjd (complementary) vFkok vko';d (necessary) cu tkrs gSaA

1. Ibid.

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 223
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY