Page 352 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV (ii) nqyZHk lk/uksa dks vk£Fkd mi;ksx eas izksRlkfgr djus esa vizR;{k djksa osQ ;ksxnku dh tk¡p djukA
(iii) mRiknu djksa dh lajpuk rFkk Lrjksa] bu djksa dh dherksa rFkk ykxrksa ij izHkko] bu djksa dk vko`Ùkh;
izHkko (Cumulative effects)] fofHkUu O;; lewgksa ij bu djksa dk vfUre Hkkj] dj vk/kj c<+kus
dk {ks=k iz.kkyh dh yksp esa o`f¼ djuk bR;kfn;ksa dh tk¡p djukA
(iv) bdV~Bh jkf'k osQ :i esa yxk;s tkus okys dj (Value-added-Tax) dh oqQN enksa dks vizR;{k
dj iz.kkyh tgk¡ vuqowQy gksa] esa ykxw djus dh lqyHkrk (feasibility) dh tk¡p djuk vkSj ;fn
;s lqyHk ik;s tk,¡ rks ;g dj Hkkjrh; ifjfLFkfr;ksa esa fdu yksxksa ij yxk;k tk,µfuekZrkvksa] Fkksd
O;kikfj;ksa ;k iqQVdj O;kikfj;ksa ij\ blosQ fy, mfpr lq>ko fn;s tk,¡A
(v) D;k fdlh fo'ks"k m|ksx ;k ,d m|ksx osQ fo'ks"k {ks=k dks vizR;{k djksa esa lqfo/kvksa osQ :i esa
vuqnku (grant of concessions) fn;k tk,\ ;fn fn;k tkrk gS rks fdl lhek rd lgk;rk nh
tkuh pkfg,A bu lcdh tk¡p djukA
(vi) vk;kr&djksa dh Lrj rFkk lajpuk dk vk;kr O;kikj fu;U=k.k] ns'k osQ m|ksxkssa] dh lqj{kk rFkk ns'k
dh oLrqvksa dh dher fu/kZj.k vkfn osQ lEcU/ esa tk¡p djukA ;fn vko';d gks rks buesa ifjorZu
osQ fy, lq>ko fn;k tk,A
(vii) ljdkj dks lfefr }kjk nh xbZ fliQkfj'kksa dks ykxw djus esa mfpr dne (iz'kklu rFkk laxBukRed
fu;qfDr;ksa esa ifjorZu Hkh lfEefyr gSa) mBkus osQ fy, lykg nh tk,A
(viii) ;fn dksbZ vko';drk gks] lafo/ku rFkk dj fo/ku esa ifjorZu djus osQ fy, lq>ko fn;s tk,¡A
ifjorZuksa dks ykxw djus esa ,slh dj lajpuk dk lq>ko fn;k tk, tks osQUnz rFkk jkT;ksa nksukasa dh foÙkh;
vko';drk,¡ iwjh dj losaQA
(ix) lk/uksa dks xfr'khy djus esa vizR;{k djksa esa Hkwfedk dh tk¡p djus le; dj lajpuk eas izR;{k rFkk
vizR;{k djksa osQ eè; ijLij fØ;kvksaa rFkk mfpr rkyesy dk è;ku j[kk tk,A
(x) tk¡p esa ;fn dksbZ vU; ckr utj vk;s rks mldh Hkh fliQkfj'k dh tk,A

26-1 lfefr osQ fu"d"kks± dk lkjka'k rFkk fliQkfj'kas
(Summary of Conclusions and Recommendations)

vizR;{k dj tk¡p lfefr] tks >k lfefr osQ uke ls tkuh tkrh gS] us viuh fjiksVZ vizSy] 1977 dks ljdkj osQ
le{k j[khA lfefr us viuk dke iw.kZ dj fy;k gSA lfefr us viuh tk¡p osQ nkSjku tks vuqHko fd;k ,oa ns[kk]
mu izkfIr;ksa (findings) dk lkjk¡'k] fu"d"kZ rFkk fliQkfj'ksa uhps nh tk jgh gSaµ

uksV~l vizSy] 1977 esa >k lfefr us viuh fjiksVZ ljdkj osQ lkeus j[khA

fujh{k.k (Observations)

vizR;{k dj tkap lfefr us vuqHko fd;k fd dj iz.kkyh dk eq[; mís'; vk£Fkd ,oa lkekftd izxfr osQ fy,
vko';d okLrfod lk/uksa dks xfr'khy cukuk gSA fdUrq ftl izdkj ls djksa osQ ekè;e ls lk/ukas dks xfr'khy
fd;k tkrk gSS ml ij Hkkj dk izHkko vFkZO;oLFkk rFkk lekt ij cqjk iM+rk gSA lkekftd n`f"Vdks.k ls dj
iz.kkyh ogh csgrj ekuh tkrh gS tks lkekftd U;k; osQ vuqowQy gksA vk£Fkd n`f"Vdks.k osQ vuqlkj vPNh dj
iz.kkyh og gksrh gS ftlls vk£Fkd fØ;kvksa dks izksRlkgu fey losQA vk£Fkd izfØ;kvksa dks izksRlkgu rHkh fey
losQxk tcfd dj iz.kkyh ,d rjiQ ls lk/uksa dks xfr'khyrk iznku djs rFkk nwljh rjiQ iz;ksx esa yk;s tkus okys
lk/uksa dh oqQ'kyrk esa fuEure deh djsA

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346 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY