Page 337 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—25% Hkkjrh; dj iz.kkyh

vk;&dj yxkus osQ fy, vk; dk foHkktuµvk;&dj yxkus osQ fy, vk; dks fuEu 5 Hkkxksa esa foHkkftr uksV
fd;k x;k gSµosru] lEifÙk] O;olk;] iw¡thxr ykHk ,oa vU; Ïksr ftlesa ykHkka'k 'kkfey gSA
vk;&dj dk iz'kklu (Administration of Income Tax)µvk;&dj yxkus osQ fy, vk; dk fu/kZj.k nks
izdkj ls fd;k tk ldrk gSµizFke] Ïksr ij gh bldk fu/kZj.k fd;k tk ldrk gS (tSls] ,d ljdkjh deZpkjh
osQ osru dk Hkqxrku vk;&dj dks dkVdj fd;k tk ldrk gS) nwljs] vk; izkIrdrkZ dks viuh vk; dk fooj.k
izLrqr djus dk vkns'k nsdj mlosQ vk/kj ij vk;&dj dk fu/kZj.k fd;k tk ldrk gSA
vk;&dj osQ izHkko (Effects of Income Tax)µ;fn vk;&dj cgqr izxfr'khy gksrk gS rks cpr ,oa fofu;ksx
ij izfrowQy izHkko iM+rk gS ftlls mRiknu dk Lrj fxj tkrk gSA tc yksxksa dh vk; dk ,d cM+k izfr'kr ljdkj
djksa osQ :i ys ysrh gS rks yksx cpr djus ,oa dk;Z djus dks izksRlkfgr ugha gksrsA fdUrq ljdkj ;g dksf'k'k
djrh gS fd bl dj dk T;knk Hkkj etcwr dU/ksa ij gh iM+sA lkFk gh ljdkj dh foÙkh; vko';drk dks ns[krs
gq, vk;&dj osQ izfrowQy izHkkoksa dks c<+k&p<+k dj ugha crk;k tk ldrkA
tgk¡ rd vk;&dj dk forj.k ij izHkko dk iz'u gS bls dkiQh izHkko'khy Lohdkj fd;k tkrk gS D;ksafd bls
izxfr'khy cukdj vlekurkvksa dks nwj fd;k tk ldrk gSA lkFk gh vkfFkZd fLFkjrk cuk, j[kus esa vk; dk cgqr
egÙo gSA
vk;&dj osQ xq.k (Merits of Income Tax)µvk;&dj esa fuEufyf[kr xq.k gksrs gSaµ
1. ;g dj vU; djksa dh vis{kk] Hkqxrku djus dh ;ksX;rk osQ vf/d vuq:i gksrk gS D;ksafd izxfr'khy
dVkSfr;ksa] vfrdj vkSj vf/Hkkj dk xq.k blesa gksrk gSA
2. vk;&dj osQ }kjk vk; vkSj lEifÙk osQ forj.k esa vlekurk dks nwj fd;k tk ldrk gS D;ksafd bls

izxfr'khy (Progressive) cuk;k tk ldrk gSA
3. vk;&dj Hkkj foofrZr ugha fd;k tk ldrkA vr% bl dj dk Hkkj mlh O;fDr ij iM+rk gS ftl

ij ljdkj }kjk dj yxk;k x;k gS A
4. vk;&dj dks vkfFkZd eUnh vkSj rsth dh fLFkfr (Boom and Depression) esa vkfFkZd fLFkjrk cuk,

j[kus osQ fy, iz;qDr fd;k tk ldrk gSA
5. tgk¡ vU; dj miHkksDrkvksa dks fdlh fo'ks"k fn'kk esa vius O;; esa dVkSrh djus osQ fy;s ckè; djrs

gSa vk;&dj fdlh fo'ks"k fn'kk esa O;; dks lhfer ugha djrkA tSls] ;fn 'kDdj ij fcozQh dj yxk
fn;k tk; rks O;fDr mldk miHkksx de dj nsxk fdUrq vk;&dj yx tkus ls 'kDdj dk miHkksx de
ugha gksrkA
6. vk;&dj mRiknd gS D;ksafd ljdkjksa dks bllss Hkkjh vk; izkIr gksrh gSA
7. vk;&dj cgqr ykspiw.kZ gSA vk;&dj dh nj esa tjk&lh o`f¼ djus ij vk; esa cgqr o`f¼ gks tkrh gSA

vk;&dj osQ nks"kµmi;qZDr xq.kksa osQ ckotwn osQ vk;&dj esa fuEu nks"k gSaµ
1. vk;&dj dk lcls cM+k nks"k ;g gS fd vU; djksa dh vis{kk ;g cpr vkSj fofu;ksx dks vf/d
grksRlkfgr djrk gSSA
2. dHkh&dHkh blesa nksgjs dj (Double Taxation) dh lEHkkouk Hkh cuh jgrh gSA
3. vk;&dj osQ ekeys esa dj vioapu (Tax Evasion) lcls vf/d gksrk gS vFkkZr~ tks yksx vf/d
vk;&izkIr djrs gSa rFkk tks dj&;ksX; gksrs gSa] os viuh vk; fNikdj ;k >wBk fglkc izLrqr dj]
vk;&dj dh pksjh djrs gSaA o"kZ 1995&96 osQ vUr esa Hkkjr esa vk;&dj nsus okyksa dh la[;k osQoy
120 yk[k gS tks oqQy tula[;k osQ 1.25% ls Hkh de gSA

VkLd vk;dj dh fo'ks"krkvksa dks fy[ksaA

LOVELY PROFESSIONAL UNIVERSITY
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LOVELY PROFESSIONAL UNIVERSITY 331
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY