Page 36 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV
uksV vf/dre lkekftd ykHk ml fcUnq ij izkIr gksxk tgk¡ nksuksa enksa ls izkIr lhekar lkekftd ykHk osQ cjkcj gksA
fp=k esa nksuksa ls izkIr lhekar lkekftd ykHk dh fLFkfrA HQ = KQ gksxkA vr% Ñf"k ij OQ rFkk lqj{kk ij
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OQ ek=kk esa O;; fd;k tk;s rks nksuksa ls lhekar lkekftd ykHk leku ek=kk esa izkIr gksxk vkSj ;gh vf/dre
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lkekftd ykHk gksxkA
2-1-4 dj yxkrs le; fopkj.kh; rF;
(1) dj yxkrs le; ljdkj dks ns[kuk pkfg, fd dj mu O;fDr;ksa ij yxs ftuesa dj nsus dh {kerk gksA
dj dk Hkkj fofHkUu O;fDr;ksa ij leku iM+sA
(2) dj yxkus ls lekt dh mRiknu 'kfDr de u gks tk;s rFkk iw¡th osQ fuekZ.k esa ck/k u iM+sA
(3) /uh O;fDr osQ ikl /u osQ vf/d gksus ls /u dh lhekar mi;ksfxrk ?kVrh tkrh gS rFkk dj nsrs le;
mls vf/d R;kx ugha djuk iM+rkA vr% /uh O;fDr;ksa ij fu/Zuksa dh vis{kk vf/d nj ls dj yxs
ftlls R;kx cjkcj gksA mnkgj.kkFkZ X, Y, Z rhu O;fDr gSa] budh vk£Fkd fLFkfr fHkUu gSA ;fn bu rhu
O;fDr;ksa ls ,d leku dj olwy fd;k tkrk gS rks mudk R;kx bl izdkj gksrk gS tSlk fd vkxs lkj.kh
esa fn[kk;k x;k gSµ

#i;ksa dh bdkb;k¡ X R;kx Y Z

1 #i;k dj nsus ij 10 15 20
2 #i;s dj nsus ij 15 20 25
3 #i;s dj nsus ij 20 25 32
4 #i;s dj nsus ij 26 32 40

R;kx dks leku djus osQ fy, X ls 3 #i;s] Y ls 3 #i;s rFkk Z ls 1 #i;k dj osQ :i esa olwy djuk pkfg,
tks fp=k ua- 4 esa Li"V gks tkrk gSA

2-1-5 djk/ku osQ Hkkj dk forj.k (Distribution of Burden of Taxation)
izks- ihxw dk dguk Fkk fd fofHkUu Ïksrksa osQ chp djk/ku osQ Hkkj dk forj.k U;wure oqQy R;kx (least
aggregate sacrifice) osQ fl¼kUr osQ vuqlkj fd;k tkuk pkfg,A vU; 'kCnksa esa] djk/ku osQ Hkkj dks fofHkUu
Ïksrksa osQ chp bl izdkj ck¡Vk tkuk pkfg, fd izR;sd Ïksr (source) dk lhekar R;kx cjkcj gksA izks- ihxw osQ
gh 'kCnksa esa] ¶;fn U;wure oqQy R;kx dh fLFkfr ykuh gS rks djksa dks bl izdkj ck¡Vk tkuk pkfg, fd
djksa osQ :i esa vnk fd;s /u dk lhekar rqf"Vxq.k lHkh djnkrkvksa osQ fy, leku gksA¸ mnkgj.k osQ fy,]
;fn A }kjk vnk fd;s x;s #i;s dh vfUre bdkbZ dk rqf"Vxq.k ;k mi;ksfxrk (utility) B }kjk vnk fd;s x;s
#i;s dh vfUre bdkbZ osQ rqf"Vxq.k ls de gks] rks blesa B ij dj dk Hkkj de fd;k tkuk pkfg, vkSj A osQ
dj&Hkkj esa o`f¼ dh tkuh pkfg,A ;g izfØ;k ml le; rd tkjh jguh pkfg, rc rd fd A vkSj B nksuksa
osQ gh vfUre #i;s dk lhekar R;kx cjkcj u gks tk,A

js[kkfp=k }kjk Li"Vhdj.k

fp=k&4 esa AA o BB oØ A rFkk B O;fDr;ksa }kjk dj vnk djus ls lhekar lkekftd R;kx dks izn£'kr djrs
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gSA ;s oØ mQij dh vksj mBrs gq, gksrs gSa tks ;g n'kkZrs gSa fd tSls&tSls dj dh ek=kk ,df=kr dh tk;sxh] lhekar
lkekftd R;kx dh ek=kk c<+rh tk;sxhA oqQy R;kx mlh voLFkk esa U;wure gksxk tgk¡ A rFkk B dk lhekar
lkekftd R;kx cjkcj gksxkA bl fLFkfr esa ljdkj A O;fDr ij OQ rFkk B O;fDr ij OQ osQ cjkcj dj yxk;s
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D;ksafd ;gk¡ A }kjk fd;k x;k lhekar lkekftd R;kx B }kjk fd;s x;s lhekar lkekftd R;kx osQ cjkcj gS vFkkZr~
TQ = HQ A
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LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
30 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY