Page 26 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV (ii) djkjksi.k (Taxation)µdjkjksi.k Hkh /u dh vlekurkvksa dks nwj djus dk egÙoiw.kZ lk/u gSA loZizFke
teZu vFkZ'kkL=kh oSxuj us djkjksi.k osQ ekè;e ls /u dh vlekurkvksa dks nwj djus dk tksjnkj leFkZu fd;k
gSA vk;&dj (Income Tax) osru vkSj etnwfj;ksa eas vUrj osQ dkj.k vk; dh vlekurk dks de djrk gS]
tcfd mÙkjkf/dkj dj (Inheritance Tax) fo'ks"k :i ls lEifÙk;ksa osQ vUrj osQ dkj.k mRiUu vlekurkvksa
dks de djrk gSA vr% izxfr'khy o izR;{k djksa osQ }kjk vis{kkÑr /uh oxZ osQ ykxksa ls fu/Zu oxZ dh vksj
/u dk gLrkUrj.k fd;k tk ldrk gS] D;ksafd /uh O;fDr;ksa ls dj olwy djosQ mls ,slh lkekftd lsokvksa
ij O;; fd;k tk ldrk gS ftldk okLrfod ykHk fu/Zu oxZ osQ yksxksa dks gksA ;|fi lkoZtfud O;; vkSj
djkjksi.k lkFk&lkFk pyrs gSaa] fiQj Hkh /u osQ forj.k dh vlekurk dks nwj djus esa djkjksi.k dk LFkku cgqr
egÙoiw.kZ gS D;ksafd djkjksi.k osQoy /uh O;fDr;ksa dh vk; dk Lrj uhpk djus osQ fy, gh vko';d ugha gS
vfirq ljdkjh O;; osQ dk;ZØeksa osQ fy, /ujkf'k izkIr djus osQ fy, Hkh cgqr vko';d gSA izxfr'khy dj vk;
dh vlekurk dks de djrs gSa tcfd izfrxkeh dj vk; dh vlekurk dks c<+krs gSaA

mijksDr foospu ls Li"V gS fd jktLo }kjk vk; vkSj lEifÙk osQ leku forj.k dh fn'kk esa tks iz;kl fd;s tkrs
gSa mudk cpr vkSj fofu;ksx ij vuqowQy izHkko iM+rk gS vkSj ns'k dh vFkZO;oLFkk dks leqfpr <ax ls fodflr
djus esa lgk;rk feyrh gS rFkk ns'k osQ vk£Fkd o lkekftd dY;k.k esa o`f¼ gksrh gSA
(3) vk£Fkd fLFkjrk osQ lUnHkZ esa egÙo (Importance of Economic Stability)µvk£Fkd fLFkjrk dk
rkRi;Z mRiknu] jkstxkj o ewY; esa gksus okys ifjorZuksa ls gSA mRiknu] jkstxkj vkSj ewY;ksa esa gksus okyh o`f¼ ns'k
dh vFkZO;oLFkk osQ Åij tkus osQ izrhd ekus tkrs gSaA blosQ foijhr mRiknu esa deh] csjkstxkjh o eUnh ns'k dh
vFkZO;oLFkk dks eUnh dh vksj ys tkrs gSaA vr% iw.kZ jkstxkj vFkok vk£Fkd fLFkjrk gsrq yksd foÙk osQ egÙo
dh foospuk ge bl izdkj dj ldrs gSa fd blosQ }kjk mRiknu] ewY;ksa o jkstxkj ij fdl izdkj izHkko Mkyk
tk ldrk gS rkfd fu/kZfjr mís'; dh iw£r gks losQA
;gk¡ ij iw.kZ jkstxkj vkSj ewY;&fLFkjrk osQ vFkks± dks le>uk vko';d gks tkrk gSA lj fofy;e csofjt osQ
vuqlkj] ¶jkstxkj dk fopkj ml fo'ks"k fLFkfr dh vksj laosQr djrk gS ftlesa csdkj O;fDr;kas dh la[;k dh
rqyuk esa dke djus osQ fy, vf/d [kkyh LFkku izkIr gksrs gSaA¸ vejhdh vk£Fkd la?k osQ vuqlkj] ¶iw.kZ jkstxkj
dk vFkZ ;g gS fd mu lHkh ;ksX;rk izkIr O;fDr;ksa dks tks izpfyr osru njksa ij dke pkgrs gSa] fcuk vf/d
foyEc gq, mRiknd dk;ks± esa dke izkIr gks losQA¸ blh izdkj ewY; fLFkjrk dk vFkZ ;g gS fd ewY;ksa osQ lkekU;
Lrj esa rhoz vYidkfyd ifjorZuksa dk u gksukA

izfrf"Br vFkZ'kkfL=k;ksa dk ;g er Fkk fd lekt esa lnk iw.kZ jkstxkj dh fLFkfr cuh jgrh gSA mudk ;g fopkj
ts- ch- ls osQ izfl¼ dFku ¶iw£r Lor% ek¡x dh tuuh gksrh gS¸ ij vk/kfjr FkkA vr% vFkZO;oLFkk esa csjkstxkjh
;k vR;qiknu gks gh ugha ldrk D;kasfd tks oqQN Hkh iSnk gksrk gS mldk eqnzk }kjk fofue; vo'; gks tkrk gSa
ysfdu vk/qfud vFkZ'kkfL=k;ksa us izfrf"Br vFkZ'kkfL=k;ksa osQ mijksDr fopkjksa dk tksjnkj [k.Mu fd;k gS vkSj ;g
Li"V fd;k gS fd ns'k esa futh miØe osQ iz;klksa ls gh lnk iw.kZ jkstxkj dh fLFkfr ugha ikbZ tkrhA dhUl osQ
vuqlkj iw¡thoknh vFkZO;oLFkk esa lnk gh mrkj&p<+ko vk;k djrs gaSA dHkh vfriw.kZ jkstxkj dh fLFkfr vkrh gS
rks dHkh viw.kZ jkstxkj dh fLFkfrA vxj fdlh fo'ks"k le; iw.kZ jkstxkj dh fLFkfr ikbZ tkrh gS rks ;g ,d la;ksx
dh gh ckr gksrh gSA

iw.kZ jkstxkj vkSj mlls lEcfU/r rF; vFkkZr~ mRiknu jkstxkj ,oa ewY; dks izHkkfor djus okyk ,d vkèkkjHkwr
rRo izHkkoiw.kZ ek¡x lekt esa gksus okys oqQy mRiknu osQ ewY; dks lwfpr djrh gSA bldk dkj.k ;g gS fd jk"Vªh;
mRiknu dk oqQy ewY; vkSj m|ksxifr;ksa }kjk eky dh fcØh ls izkIr gksus okyh vk; esa dksbZ vUrj ugha gksrkA
vFkkZr~ oqQy mRiknu jk"Vªh; vk; osQ cjkcj gksrk gSA vr% mi;qZDr fooj.k ls Li"V gks tkrk gS fd vk£Fkd fLFkjrk
,d ns'k dh vFkZO;oLFkk dks dkiQh lhek rd izHkkfor djrh gSA

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LOVELY PROFESSIONAL UNIVERSITY