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yksd foÙk
uksV osQ vuqlkj] ¶la?k ,d izdkj dh ljdkj gS] ftldk eq[; fl¼kUr ;g gS fd blesa nks ;k nks vf/d jkT; feydj
oqQN LFkkbZ mís';ksa osQ fy, ,d osQUnzh; ljdkj cukrs gSaA¸ lj jkscVZ xsju (Sir Robert Garran) us la?k dh
ifjHkk"kk bl izdkj dh gS] ¶la?k ,d izdkj dh ljdkj gS] ftlesa loksZÙke lÙkk vFkok jktuSfrd 'kfDr
(Sovereignty of political power) dk forj.k osQUnzh; vkSj LFkkuh; ljdkjksa eas bl izdkj gksrk gS] ftlesa
fd izR;sd jkT; vius {ks=k esa dk;Z djus osQ fy, LorU=k gksrk gSA¸
bl izdkj Li"V gS fd la?kh; 'kklu O;oLFkk esa] ns'k esa ,d osQUnzh; ljdkj gksrh gS rFkk fofHkUu jkT;ksa vFkok
izkUrksa esa jkT; ljdkjsa gksrh gSa] tks viuh&viuh HkkSxksfyd lhekvksa osQ vUrxZr iz'kklfud dk;ks± osQ fy, LorU=k
gksrh gSaA osQUnzh; ljdkj muosQ dk;ks± esa vuko';d gLr{ksi ugha djrh gS] fdUrq oqQN ekeyksa esa ;s osQUnz ls
lEcfU/r gksrh gSaA fofHkUu ljdkjksa osQ vf/dkjksa ,oa dÙkZO;ksa esa Vdjko dks jksdus osQ fy, lafo/ku eaas bu lc
ljdkjksa osQ vf/dkjksa vkSj dÙkZO;ksa dks Li"V :i ls ifjHkkf"kr dj fn;k tkrk gSA
20-1 la?kh; foÙk dh leL;k,¡ (Problems of Federal Finance)
la?kh; foÙk dh eq[; leL;k osQUnz rFkk jkT;ksa osQ eè; foÙkh; lk/uksa dk forj.k gS] D;ksafd ;s vius vk£Fkd
rFkk Hkkoh fodkl osQ dk;ZØeksa dks fcuk foÙkh; izcU/ }kjk lEHko ugha dj ldrsA bl izdkj ;g leL;k muosQ
fy, vR;f/d egÙoiw.kZ gksrh gSA bu rF;ksa dks fuEu vk/kjksa ij Li"V fd;k tk ldrk gSµ
(1) dk;ks± dk foHkktu foÙkh; lk/uksa osQ vuq:iµla?kokn osQ vUrxZr lafo/ku esa osQUnz rFkk jkT;ksa dks
yxHkx ,d nwljs ls LorU=k dk;Z lkSais x;s gSaA vr% ;g vko';d gS fd izR;sd ljdkj dks vius&vius dk;Z
lEiUu djus osQ fy, i;kZIr ek=kk esa foÙkh; lk/uksa dh vko';drk gksxh] mUgsa i;kZIr ek=kk esa lk/u miyC/
djk;s tk,aA lafo/ku eas osQUnz ljdkj dks jk"Vªh; fgr osQ dk;Z tSls lqj{kk] vUrjkZT;h; ,ao fons'kh O;kikj]
Mkd&rkj ,oa lapkj] jsy bR;kfn lkSais x, gSa] tcfd jkT; ljdkjksa dks LFkkuh; vFkok {ks=kh; fgr osQ dk;Z
tSls&f'k{kk fpfdRlk] lkekftd lsok,¡] vkUrfjd dkuwu O;oLFkk bR;kfn lkSais x, gSaA bu lc dk;ks± osQ vuq:i
foÙkh; lk/u miyC/ gksa rFkk ftlesa osQUnz] jkT; rFkk LFkkuh; fudk; viuh vk; izkIr djus ,oa O;; djus
esa LorU=k gksaA fdUrq ;gk¡ ;g mYys[k djuk vko';d gS fd fdlh Hkh la?k O;oLFkk esa osQUnz rFkk jkT;ksa osQ eè;
fujis{k :i esa LorU=k rFkk lefUor Lrj LFkkfir ugha gks ldrk gSA
(2) dk;ks± rFkk lk/uksa essa vlUrqyuµla?kh; foÙk dh ;g Hkh ,d leL;k gS fd dk;ks± rFkk lk/uksa osQ eè;
lUrqyu esa Hkkoh lkefktd rFkk rduhdh ifjorZuksa osQ dkj.k fo?u mRiUu gks tkrk gSA la?kh; O;oLFkk esa ;g
ns[kk x;k gS fd osQUnz ljdkj osQ vk; osQ lk/u rks /hjs&/hjs c<+rs tkrs gSa] fdUrq jkT;ksa osQ dk;ks± osQ vuq:i
u osQoy lk/u gh c<+ ikrs gSa] cfYd mudh LorU=krk dks Hkh [krjk gks tkrk gSA orZeku esa dY;k.kdkjh jkT;
dh /kj.kk ls jkT;ksa osQ dk;ks± esa vR;f/d o`f¼ gks xbZ gS] fdUrq mudks i;kZIr ek=kk esa /u miyC/ ugha gks ikrk
gSA ,slh fLFkfr esa ,d bl izdkj dh O;oLFkk dh vko';drk gksrh gS] tks cnyrh gqbZ ifjfLFkfr;ksa esa lk/uksa
dk iqu£orj.k ,oa leUo; dj losQA bl O;oLFkk dks leorhZ 'kfDr;ksa dks LFkkfir] osQUnzh; dj jktLo esa jkT;ksa
dks vf/d fgLlk iznku djosQ rFkk vuqnku dh O;oLFkk djosQ cuk, j[kk tk ldrk gSA
(3) jkT;ksa dh lkis{k fu/ZurkµoqQN jkT;ksa dh lkis{k fu/Zurk Hkh foÙkh; leL;k dks mRiUu djrh gSA vk£Fkd
fodkl ,oa izkÑfrd lk/uksa dh fofHkUurk osQ dkj.k lc jkT; leku Lrj ij ugha gksrs gSa] vr% mudh foÙkh;
leL;k,¡ Hkh fHkUu&fHkUu gksaxhA foÙkh; leL;k fHkUu gksus osQ dkj.k mudh lkekftd ,oa iz'kklfud leL;kvksa
eas Hkh fo"kerk,¡ ik;h tk,axhA izR;sd la?kh; O;oLFkk osQ fy, bu fo"kerkvkasa dks nwj djuk vko';d gSA bl
leL;k dks la?k }kjk jkT;ksa dks vk£Fkd vuqnku nsdj gy fd;k tk ldrk gSA fu/Zu jkT;ksa dks vU; jkT;ksa dh
vis{kkÑr vf/d vuqnku fn;k tkuk pkfg,A gekjs ns'k esa bu vlekurkvksa dks nwj djus osQ fy, foÙk vk;ksx
dj&jktLo rFkk vuqnku lkekU;rk tula[;k ,oa izfr O;fDr vk; osQ vk/kj ij fliQkfj'k djrk gSA
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250 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY