Page 375 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—29% jkT;ksa dk foÙk

Ñf"k rFkk xSj&Ñf"k {ks=k ij izR;{k djksa dk Hkkj uksV

1960&61 1965&66 1969&70 1970&71
1- HkwjktLo rFkk Ñf"k vk; dj (djksM+ #-) 1-07 1-30 1-28 1-37

2- Ñf"k lzksr ls izkIr gksus okyh jk"Vªh;rk 1-61 1-37 0-37 0-85

vk; osQ izfr'kr osQ :i esa
3- vk; dj (djksM+ #-) 1-69 2-72 4-48 4-73

4- xSj Ñf"k lzksr ls izkIr jk"Vªh; vk; osQ 2-49 2-41 2-71 2-60
izfr'kr osQ :i esa

*ÏksrµHkkjr ljdkj dk foÙk eU=kky;µÑf"k vk; o /u djk/ku lfefr dh fjiksVZA

29-8 djk/ku osQ Hkkj esa fofHkUurk,¡
(Variations in the Burden of Taxation)

Ñf"k {ks=k ij de yxus dh ckr osQoy xSj&Ñf"k {ks=k dh rqyuk dh n`f"V ls gh dgh tkrh gS fdUrq ;fn Ñf"k
{ks=k dks i`Fko~Q :i ls fy;k tk, rks jkT;&jkT; vkSj ftys&ftys esa Ñf"k djk/ku osQ Hkkj eas vUrj ik;k tkrk
gSA Ñf"k dh fucy mit ij yxus okys HkwjktLo esa {ks=k&{ks=k osQ chp tks Hkkjh vUrj ik;s tkrs gSa mudk vkaf'kd
dkj.k HkwjktLo dh njksa rFkk muosQ fu/kZj.k djus dh jhfr;ksa esa ikbZ tkus okyh fofHkUurk,¡ gSaA bl izdkj]
jktLFkku rFkk eè; izns'k tSls dbZ ,sls jkT; gSa tgk¡ mu njksa esa Hkkjh fofHkUurk,¡ ikbZ tkrh gSa ftuosQ vuqlkj
Hkw&Lokeh viuh mu tksrksa (holdings) ij jktLo nsrs gSa tks fd dbZ egÙoiw.kZ igyqvksa ls ,d&lh gksrh gSA
bl izdkj] ,d gh fdLe dh Hkwfe ij dj dk Hkkj leku ugha gSA ;g Hkh dgk tkrk gS fd Ñf"k ij jkT;ksa }kjk
yxk;s x;s izR;{k djksa dh okárk esa jkT;&jkT; osQ chp Hkkjh fofHkUurk,¡ feyrh gSaA mM+hlk rFkk iatkc esa ;g
0-24 izfr'kr gS vkSj jktLFkku esa 1-34 izfr'kr gSA bl izdkj Li"V gS fd Ñf"k ij HkwjktLo lfgr izR;{k djksa
dk Hkkj jkT;&jkT; esa fHkUu gSA

dj nsus dh ;ksX;rk (Ability to Pay)

tgk¡ rd dj dh ;ksX;rk osQ fl¼kUrksa dk lEcU/ gS] HkwjktLo ;k ekyxqtkjh ,d ,slk dj gS tks fd ,d leku
nj ls yxk;k tkrk gSA ,d vukfFkZd tksr (uneconomic holding) j[kus okyk fdlku Hkh mlh nj ls
ekyxqtkjh vnk djrk gS ftl nj ls ,d cM+h tksr okyk fdlku djrk gSA fdUrq ;gk¡ ;g ckr è;ku nsus dh
gS fd Hkkjr esa 6 izfr'kr tksrsa 5 ,dM+ ls de gSa vkSj mÙkj izns'k esa rks 81-2 izfr'kr tksrsa 5 ,dM+ ls de gSaA
;s vk¡dM+s izFke ;kstuk osQ gSa vkSj rc ls rks fLFkfr esa vkSj fcxkM+ gh vk;k gSA bu NksVh&NksVh tksrksa ij] tks fd
lkekU;r% vukfFkZd gSa] ekyxqtkjh dh ogh nj ykxw gksrh gS tks fd cM+h tksrksa ij ykxw gksrh gSA bl izdkj]
HkwjktLo osQ fuèkkZj.k esa vkjksg.k osQ fl¼kUr (principle of progression) dks ykxw fd;s tkus osQ i{k esa izcy
roZQ fo|eku gSaA oqQN jkT;ksa us 5 ,dM+ ls de dh tksrksa dh ekyxqtkjh ls eqDr djosQ rFkk Ñf"k vk; dj o
vfèkHkkj vkfn ykxw djosQ vkjksg.k dks ykxw djus dh dksf'k'k Hkh dh gSA ;gk¡ ;g ckr vo'; è;ku eas j[kuh
pkfg, fd HkwjktLo dks vkjksg.k ij vk/kfjr djus osQ i{k esa rks vo'; izcy roZQ fo|eku gS ijUrq tksrksa dks
bl dj ls eqDr djus osQ i{k esa ,slh ckr ugha gS D;ksafd Ñf"k esa gq, uohure lq/kjksa ,oa fodkl osQ dkj.k
fdlkuksa dh dj ns; {kerk c<+ xbZ gSA fiQj] ;g Hkh dgk tkrk gS fd ;fn tksrksa dks ekyxqtkjh ls eqDr fd;k
x;k rks Hkh mlls NksVs fdlkuksa dks dksbZ Bksl ykHk ugha igq¡psxkA vr% ;g lq>ko fn;k tkrk gS fd tksrksa dks
ekyxqtkjh ls eqDr djus dh ctk, bldks vkjksg.k ij vk/kfjr fd;k tkuk pkfg, vkSj Ñf"k lEcU/h lqfo/k,¡
NksVs fdlkuksa dks vf/d vuqikr esa nh tkuh pkfg, rkfd mudh mRiknu {kerk esa rsth ls o`f¼ gks losQA

LOVELY PROFESSIONAL UNIVERSITY
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LOVELY PROFESSIONAL UNIVERSITY 369
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY