Page 258 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV dkWjiksjs'ku dj rFkk mRiknu&dj osQ Ïksr osQUnz osQ v/hu gSa] tks ykspiw.kZ gSaA bl izdkj osQ lk/u jkT; ljdkjksa
osQ ikl ugha gSaA vr% foÙkh; lgk;rk osQ fy, jkT;kssa dks osQUnz ljdkj dk eq¡g ns[kuk iM+rk gSA
(2) ;Fks"Brk ,oa yksp dk fl¼kUr (Principle of Adequacy and Elasticity)µla?kh; foÙk O;oLFkk
osQ lEcU/ eas izks- ch- ih- vnkjdj (Prof. B. P. Adarkar) us ftl nwljs fl¼kUr ij cy fn;k gS] ;g
;Fks"Brk o yksp dk fl¼kUr gSA bl fl¼kUr dk ;g vFkZ gS fd osQUnzh; o jkT; ljdkjksa osQ ikl foÙkh; lk/u
;Fks"B ek=kk esa gksus pkfg,] ftlls izR;sd Lrj dh ljdkj vius nkf;Roksa dks lqxerk ls iwjk dj losQA nwljs 'kCnksa
eas] bldk vFkZ ;g gS fd izR;sd ljdkj osQ ikl vk; osQ brus lk/u gksus pkfg,] tks muosQ dk;ks± ,oa dÙkZO;ksa
dks iwjk djus osQ fy, i;kZIr gksus pkfg,] ftUgsa mudks lkSaik x;k gSA vkLVªsfy;k osQ mPp U;k;ky; osQ HkwriwoZ
U;k;k/h'k lj tkWu ykFke us dgk gS fd] ¶vxj ,d la?kh; O;oLFkk iw.kZ LorU=krk osQ :i esa dk;e jguk pkgrh
gS rks jkT;ksa osQ ikl brus lk/u gksus pkfg,] tks muosQ mÙkjnkf;Roksa dks iwjk djus osQ fy, ;Fks"B gksaA¸
;Fks"Brk osQ vfrfjDr] foÙkh; lk/uksa esa yksp (elasticity) dk gksuk Hkh vko';d gSA bldk vFkZ ;g gS fd
foÙkh; vko';drk osQ rsth ls c<+us ij vk; osQ lk/uksa esa Hkh o`f¼ gks tk, vFkkZr~ vk; Hkh c<+ tk,A vU;Fkk
la?kh; foÙk O;oLFkk] vk£Fkd rFkk lqj{kkRed ladV esa ,d leL;k mRi dj nsrh gSA vf/dka'kr% ,slk gksrk gS
fd jkT; osQ dk;Z rks ,sls gksrs gSa fd muosQ [kps± rks c<+rs gSa fdUrq vk; ykspiw.kZ ugha gksrh] vFkkZr~ vk; [kpks±
osQ vuqlkj ugha c<+ ikrh gSA vr% MkW- vkj- ,u- HkkxZo dk ;g dguk mi;qZDr gh gS fd vk£Fkd lk/uksa
dk foHkktu ykspiw.kZ O;oLFkk osQ :i esa gksuk pkfg,A D;ksafd dksbZ Hkh ;kstuk pkgs og fdruh Hkh
vPNh D;ksa u gks] vkus okys izR;sd le; osQ fy, mi;qDr ugha gks ldrhA
(3) izcU/ esa ferO;f;rk ,oa oqqQ'kyrk dk fl¼kUr (Principle of Administrative Economy)µ izks-
ch- ih- vnkjdj (Prof. B. P. Adarkar) us ftl rhljs fl¼kUr ij cy fn;k gS og la?kh; foÙk O;oLFkk
osQ izcU/ ,oa oqQ'kyrk dk fl¼kUr gSA mudk dguk gS fd la?k jkT;ksa osQ foÙkh; lEcU/ksa dh liQyrk osQ fy,
;g cgqr vko';d gS fd foÙkh; lk/uksa osQ izcU/ esa de ls de ykxr vk;s rFkk blesa fdlh izdkj dk
dj&oapu ,oa tkylkth ugha gksuh pkfg,A lk/uksa dk foHkktu djrs le; Hkh ;g ns[kuk pkfg, fd dkSu ls
lk/u dk osQUnzh; ljdkj vFkok jkT; ljdkj osQ }kjk vPNk izcU/ fd;k tk ldrk gSA Hkz"Vrk rFkk ?kqliSB dks
lekIr fd;k tkuk pkfg, rFkk izR;sd lk/u dk vk; dh o`f¼ osQ fy, mi;ksx fd;k tkuk pkfg,A
blosQ vfrfjDr dj bl izdkj yxk;s tk,¡ fd m|ksx rFkk O;kikj ij mldk cqjk izHkko u iM+s] cfYd blls O;kikj
rFkk jkstxkj dh o`f¼ gks rFkk dj&oapu (Tax evasion) de ls de gksA
izks- lsfyXeSu us iz'kklfud oqQ'kyrk osQ fl¼kUr crkrs gq, dgk gS fd] ¶pkgs dksbZ ;kstuk fdruh Hkh
mi;qDr D;ksa u gks] ;fn bldk iz'kklu Bhd ugha gS rks ;g vo'; gh vliQy gks tk;sxhA¸
(4) ,d:irk dk fl¼kUr (Principle of Uniformity)µla?kh; foÙk O;oLFkk esa ,d:irk dk ;g vFkZ
gS fd la?k dh izR;sd la?k ljdkj dks dj osQ :i esa lekurk osQ vk/kj ij viuk&viuk va'knku nsA tks dk;Z
lc jkT;ksa osQ fy, vko';d gS mldk Hkkj lgu djus osQ fy,] lHkh jkT; ljdkjsa osQUnzh; ljdkj dks lekurk
osQ vk/kj ij viuk&viuk va'knku nsa] vFkkZr~ lekurk osQ vk/kj ij bl Hkkj dks lgu djsa rFkk osQUnz ljdkj
}kjk leLr jkT;ksa osQ fuokfl;ksa ij leku nj ls dj yxk;sa tk,¡A djksa osQ Hkqxrku osQ fy, lHkh ukxfjdksa osQ lkFk
,d&lk O;ogkj fd;k tk,A osQUnzh; ljdkj dks viuk lkoZtfud O;; djrs le; Hkh lHkh jkT;ksa osQ ukxfjdksa
osQ lkFk ,d&lk O;ogkj djuk pkfg,A fdUrq jktdks"kh; uhfr esa bl izdkj dh lekurk ykuk lEHko ugha gksrk]
D;kafd izR;sd bdkbZ osQ ikl u rks ,d ls lk/u gksrs gSa vkSj u mudk O;; leku gksrk gSA izR;sd jkT; osQ lk/u
rFkk vko';drk,¡ vyx&vyx gksrh gSaA gk¡] ;g lEHko gks ldrk gS fd la?k ljdkj }kjk yxk;s x;s djksa dk
Hkqxrku djrs le; fdlh ,d jkT; osQ O;fDr;ksa dks nwljs jkT; osQ O;fDr;ksa dh rqyuk esa u rks dksbZ fo'ks"k lqfoèkk
nh tk, vkSj u gh dksbZ fo'ks"k NwV nh tk,A

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
252 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY