Page 369 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—29% jkT;ksa dk foÙk

izLrkouk (Introduction) uksV

la?kh; fdLe dh ljdkj dk ,d egÙoiw.kZ y{k.k ;g gksrk gS fd mlosQ varxZr osaQnz rFkk jkT;ksa osQ chp 'kfDr;ksa
rFkk dk;ks± dk foHkktu dj fn;k tkrk gSA

oqQN dk;Z leorhZ lwph esa j[ks gSa] tSls fd vkfFkZd o lkekftd fu;kstu] okf.kfT;d o vkS|ksfxd ,dkf/dkj]
vkS/ksfxd o Je fookn] Je dY;k.k ftlesa Jfedksa osQ dk;Z djus dh n'kk,¡ Hkh lfEefyr gSa] ewY;] fu;a=k.k]
f'k{kk] ¯lpkbZ rFkk fctyh vkfnA
ftu djksa ij jkT;ksa dks fo/k;h 'kfDr rFkk ,d=k djus dk vf/dkj izkIr gS] os gSaµHkwjktLo ;k ekyxqtkjh] Ñf"k
vk; ij dj] Ñf"k Hkwfe osQ laca/ esa mÙkjkf/dkj dj rFkk vkfLr dj] Hkwfe] Hkouksa o [kfut vf/dkjksa ij dj
rFkk e|] viQhe] Hkkjrh; Hkk¡x o eknd vkS"kf/;ksa rFkk eknd inkFkks± osQ mRiknu o fofuekZ.k ij mRiknu djA
fczfV'k 'kklu esa Hkwfe osQ iz'kklu dks Hkw&jktLo osQ cUnkscLr dk uke fn;k x;k Fkk vkSj ;s cUnkscLr dkiQh
O;kikj losZ{k.k rFkk oxhZdj.k osQ i'pkr~ fu/kZfjr fd;s x, FksA
,dleku vk; rFkk /u j[kus okys oxks± ij izR;{k djksa dh okárk fcuk bl ckr dk è;ku j[ks gq, leku :i
ls iM+uh pkfg, fd og vk; dk /u fdl lzksr ls izkIr gqvk ;k fdl :i esa izkIr gqvk gSA

29-1 foHkktu osQ izdkj (Types of Division)

osQUnz vkSj jkT; ljdkjksa osQ chp djksa osQ {ks=kkf/dkj (tax jurisdiction) dk Li"V :i ls foHkktu fd;k x;k
gSA ,slk djosQ bl ckr dk iz;kl fd;k x;k gS fd u rks djksa osQ iz'kklu ;k izcU/ esa iqujko`fÙk (duplication)

gks vkSj u ,d gh dj dk izfr;ksfxrkiw.kZ rjhosQ ls 'kks"k.k gksA blosQ fy, loZizFke lHkh djksa dh O;kid :i
ls ifjx.kuk dh xbZ gS vkSj rRi'pkr~ izR;sd dj ij ;k rks osQUnz ljdkj dks vFkok jkT; ljdkj dks oS/kfud
vf/dkj iznku fd;k x;k gSA fiQj Hkh] ;fn dksbZ dj cpkrk gS rks mu vof'k"V djksa dh 'kfDr;k¡ osQUnz ;k la?k
ljdkj dks lkSaih xbZ gaSA lkekU;r% ftu djksa dk vk/kj O;kid vFkok vUrjkZT;h; Lrj dk gS os la?k dh fo/k;h
lÙkk (legislative authority) osQ vUrxZr j[ks x;s gSa vkSj ftu djksa dk vk/kj LFkkuh; gS] os jkT;ksa dh
fo/k;h lÙkk osQ vUrxZr vkrs gSaA
29-2 dk;Z rFkk lk/u (Functions and Resources)

la?kh; fdLe dh ljdkj dk ,d egÙoiw.kZ y{k.k ;g gksrk gS fd mlosQ vUrxZr osQUnz rFkk jkT;ksa osQ chp
'kfDr;ksa rFkk dk;ks± dk foHkktu dj fn;k tkrk gSA blhfy, Hkkjrh; lafo/ku esa oqQN dk;Z rFkk lk/u jkT;ksa dks
lkSais x;s gSaA bl foHkktu dk ewy mís'; ;g gS fd jkT; ljdkjsa foÙkh;] iz'kklfud ,oa vU; {ks=kksa esa fcuk fdlh
la?k"kZ osQ LorU=k :i ls dk;Z dj losQA bl izdkj Li"V gS fd la?kh; 'kklu O;oLFkk esa] jkT;ksa dks vius dk;Z
lEiUu djus osQ fy, ;Fks"B lk/u iznku fd, tkus pkfg,] ;g Hkh vko';d gS fd jkT;ksa dks viuh okafNr vk;
izkIr djus osQ fy, u rks osQUnz ij fuHkZj jguk iM+s vkSj u osQUnz jkT;ksa dh Lok;Ùkrk (autonomy) esa gh gLr{ksi
djsA ;gh ugha] ns'k osQ vkfFkZd fodkl osQ lkFk jkT;ksa osQ dk;ks± o lk/uksa dk ;g foHkktu Hkh vLr&O;Lr ugha
gksuk pkfg,A
vr% vc ge jkT;ksa osQ dk;ks± o lk/uksa dh foospuk djsaxs vkSj bl ckr dh Nkuchu djsaxs fd lafoèkku osQ
vUrxZr jkT;ksa dks tks lk/u lkSais x;s gSa muosQ }kjk os LorU=k :i ls vius dk;ks± dks lEiUu djus esa dgk¡ rd
liQy gq, gSa vkSj bl lEcU/ esa mUgsa fdu&fdu leL;kvksa dk lkeuk djuk iM+ jgk gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 363
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY