Page 377 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—29% jkT;ksa dk foÙk

vkjksgh (progressive) ugha gSA vusd yksxksa dk ;g Hkh dguk gS fd xSj Ñf"k {ks=k osQ eqdkcys Ñf"k&{ks=k ij uksV
de dj yxk gSA fdUrq ;gk¡ ckr è;ku j[kus dh gS fd Ñf"k rFkk xSj&Ñf"k {ks=kksa esa fuEu vk; okys oxks± ij
djk/ku osQ Hkkj esa dksbZ vf/d vUrj ugha gSA cfYd xSj&Ñf"k {ks=k dh rqyuk esa Ñf"k {ks=k esa ;g oqQN vf/d
gh gSA Ñf"k /u rFkk vk; djk/ku lfefr osQ 'kCnksa esa] bu nksuksa gh {ks=kksa esa fuEu vk; okys oxks± ij iM+us
okyh okárk eas dksbZ mYys[kuh; vUrj ugha fn[kkbZ nsrkA ;fn dksbZ vUrj gS Hkh] rks og ;g gS fd xzkeh.k
{ks=k esa ;g oqQN Å¡ph gSA ijUrq tgk¡ rd nksuksa {ks=kksa osQ mPp vk; okys oxks± osQ ?kjsyw eky (house

hold) dk iz'u gS] Ñf"k {ks=k esa djksa dh okárk uhph gS vkSj og vlekurk oSls&oSls vkSj c<+h gqbZ
fn[kkbZ nsrh gS tSls&tSls dksbZ O;fDr vk; osQ iSekus ij Åij p<+rk gSA vr% oqQN yksx ;g lq>ko nsrs gSa
fd fodkl ;kstukvksa dh foÙkh; O;oLFkk osQ fy, lk/uksa dks xfr'khyrk djus rFkk djk/ku osQ Hkkj dks
leU;k;iw.kZ cukus osQ fy, Ñf"k vk; ij dj yxk;k tkuk vR;Ur vko';d gSA oqQN Ïksrksa dk ;g Hkh lq>ko
gS fd Ñf"k mitksa ij ml le; fcØh dj yxk;k tk, tcfd fdlku vius eky dks cspsA ,sls yksx Hkh gaS tks
;g lq>ko nsrs gSa fd HkwjktLo dh orZeku iz.kkyh dks fcYoqQy lekIr dj fn;k tkuk pkfg, vkSj mlosQ LFkku
ij Ñf"k vk;&dj vkSj uhph leku njksa ls Hkwfe dj (land tax) yxk;k tkuk pkfg,A

fdUrq bu lHkh lq>koksa esa dksbZ u dksbZ nks"k ik;k tkrk gSA mnkgj.k osQ fy,] mit dh fcØh osQ le; Ñf"k
mRikndksa ij fcØh dj yxk;s tkus ls vusd iz'kklfud rFkk foÙkh; dfBukb;k¡ mRiUu gksaxh vkSj ;gh dkj.k gS
fd HkwjktLo osQ LFkku ij ,slk dj yxkuk vf/d lqfo/ktud ugha gksxkA blh izdkj] djk/ku tk¡p vk;ksx
(Taxation Enquiry Commission) dk dguk gS fd ¶Ñf"k vk; dj dks ;fn HkwjktLo osQ lkFk lfEefyr
:i esa yxk;k tk, rks blesa dksbZ lUnsg ugha fd og Hkwfe osQ djk/ku dks vf/d leU;k;iw.kZ cukus dh n`f"V
ls mi;ksxh fl¼ gksxk] ijUrq jkT; ljdkjksa dh vk; osQ ,d igys tSls Ïksr osQ :i esa ;g HkwjktLo dk LFkku
ugha ys ldrkA¸ oqQN Hkh gks] osQUnz rFkk jkT;] nksuksa gh Ñf"k&vkenfu;ksa ij dj yxkus dh leL;k dk lkeuk
dj jgs gSa] fo'ks"k :i ls mu cM+s fdlkuksa osQ lUnHkZ esa] ftUgksaus ;kstukvksa dh vof/ esa ljdkj }kjk iznku dh
tkus okyh vf/dka'k lqfo/kvksa dk ykHk mBk;k gS vkSj bu lqfo/kvksa osQ dkj.k dkiQh /u bdV~Bk dj fy;k gSA
vc ge bl fn'kk esa osQUnz rFkk jkT;ksa }kjk fd;s tk jgs iz;Ruksa dh foospuk djsaxsA

laoS/kfud fLFkfr (Constitutional Position)

lu~ 1935 osQ Hkkjr ljdkj vf/fu;e osQ vuqlkj] Ñf"k vkenfu;ksa ij dj yxkus dk vf/dkj izkUrksa dks fn;k
x;k FkkA lu~ 1950 osQ Hkkjrh; lafo/ku esa Hkh blh fLFkfr dks cuk;s j[kk x;k gSA bl izdkj] tgk¡ xSj&Ñf"k
vk; ij osQUnz ljdkj }kjk dj yxk;s tkrs gSa] ogk¡ Ñf"k vk; ij jkT; ljdkjsa dj yxkrh gSaA bl lEcU/ esa
djk/ku tk¡p vk;ksx us ;g lq>ko fn;k Fkk fd ¶tc fdlh O;fDr dh vk; ij dj yxk;k tkrk gS rks dj
dh nj fu/kZj.k djus osQ fy, ml O;fDr dh Ñf"k&vk; dks Hkh n`f"Vxr j[kk tkuk pkfg, c'krsZ fd ,slk djuk
iz'kklfud n`f"V ls lqfo/ktud vkSj O;kogkfjd n`f"V ls mi;ksxh gksA¸ vHkh gky gh esa okapw lfefr us Hkh ;g
lq>ko fn;k gS fd ¶,d:irk (uniformity) rFkk fLFkjrk (stability) osQ fgrksa eas ;g vko';d gS
fd osQUnz ljdkj dks Ñf"k vk; ij dj yxkus rFkk mldk izcU/ djus dh 'kfDr izkIr gksA¸

uksV~l osQUnz }kjk Ñf"k vk; ij dj yxkus osQ i{k esa dgus dks cgqr oqQN gS] ijUrq osQUnz ,slk dj rc rd ugha
yxk ldrk tc rd fd lafo/ku esa la'kks/u u fd;k tk,A
(3) Ñf"k tksr dj (Agricultural Holding Tax)

Hkkjr ljdkj osQ MkW- osQ- ,u- jkt dh vè;{krk esa ,d lfefr fu;qDr dh xbZ ftls Ñf"k /u rFkk vk; djk/ku
lfefr dk uke fn;k x;kA lfefr osQ fy, fopkjk/hu fo"k; ;s FksµÑf"k /u rFkk vk; ij izR;{k djksa dh orZeku
O;oLFkk dh tk¡p djuk] ,sls mik; lq>kuk ftuls fodkl osQ fy, vfrfjDr lk/u izkIr gks losaQ] vkfFkZd

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 371
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY