Page 388 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV yxk;s tkus okys dj esa ,d:irk ykbZ tk, rFkk ,slh oLrq,¡ dj yxkus ls cp u tk,¡A fdUrq osQUnzh; fcØh&dj
vf/fu;e 1956 osQ vUrxZr osQUnz ljdkj }kjk mu oLrqvksa ij dj yxk;k tkrk gS tks vUrjkZT;h; O;kikj o
okf.kT; esa fo'ks"k egÙo (specific importance) dh gksrh gSA bl dj dk laxzg jkT; gh djrs gSa vkSj os gh
bldh izkfIr;ksa dks j[k ysrs gSaA

fcØh&dj egÙo (Importance of Sales Tax)
jkT;ksa osQ foÙk esa fcØh&dj us cM+k egÙoiw.kZ jksy vnk fd;k gSA jktLo osQ Ïksr osQ :i esa bl dj esa
yksp'khyrk o rjyrk dk xq.k fo|eku gSA ;kstukvksa dh vof/ esa fcØh&dj ls gksus okyh vk; o`f¼ dk #[k
fuEu izdkj jgk gSµ

o"kZ lkekU; fcØh dj o"kZ lkekU; fcØh dj

1950&51 54-4 1980&81 3837-58
1960&61 142-4 1985&86 7074-00
1970&71 708-4 1986&87 7150-00

fcØh&dj esa o`f¼ dh nj jk"Vªh; vk; dh o`f¼ dh nj ls Hkh vf/d jgh gSA bl dj esa yksp'khyrk o ljyrk
dh dkiQh 'kfDr gSA vr% ;fn dj&oapu dh lEHkkoukvksa dks jksdk tk losQ rks blls gksus okys jktLo esa vkSj
Hkh o`f¼ gks ldrh gSA fiQj] pw¡fd jkT;ksa dh vk; esa o`f¼ dh lEHkkouk,¡ lhfer gh gSa] vr% ;g vR;Ur
vko';d gS fd dj&oapu (tax-evasion) dks jksdus osQ lHkh lEHko mik; dke esa yk, tk,¡ vkSj jkT;ksa dh
vk; esa bl lk/u }kjk o`f¼ dh tk,A

vYi fodflr ns'kksa esa fcØh&dj (Sales Tax in Underdeveloped Countries)

vYifodflr ns'kksa esa] ,d vksj tgk¡ jkT;ksa dh viuh fodkl ;kstukvksa dh foÙkh; O;oLFkk osQ fy, lkèkuksa dks
xfr'khy djus dh vko';drk gS] ogk¡ nwljh vksj mudh vf/dka'k tula[;k fu/Zu gksrh gS rFkk rFkk djksa dk
{ks=k Hkh lhfer gksrk gS vkSj og blfy, D;ksafd bu djksa dks yxkus dh iz'kklfud ykxr cgqr vf/d gksrh gSA
bl fLFkfr esa] fcØh&dj tks fd ,d ijks{k dj gS] jkT; ljdkjksa osQ lkèkuksa dks xfr'khy djus esa cM+k lgk;d
gks ldrk gSA fcØh&dj ,d oLrq dj gS tks fd lkekU;r% dj yxh oLrq dh dher esa lfEefyr jgrk gS vkSj
;g dj dkYoVZ osQ bl fl¼kUr osQ Hkh vuq:i gS fd ^cÙk[k osQ ij bl izdkj ukspks fd og de ls de 'kksj
epk;sA* ;fn fcØh&dj foykflrk dh oLrqvksa ij yxk;k tk, rks ;g ijks{k :i ls cprksa dks Hkh izksRlkfgr djrk
gS D;ksafd c<+h gqbZ dhersa ,slh oLrqvksa osQ miHkksx dks grksRlkfgr djrh gSaA bl izdkj] ;g dj vkerkSj ij yksxksa
dh miHkksx izo`fÙk (propensity to consume) dks {kh.k djrk gS vkSj cprksa dks c<+kok nsrk gSA vr%
fcØh&dj dks jktLo dk ,d vPNk lzksr ekuk tk ldrk gS] vkSj vYifodflr ns'kksa esa rks fo'ks"k :i lsA

mRiknu ij fcØh&dj osQ izHkko (Effects on Production)

vc ge bl ckr dh foospuk djsaxs fd mRiknu ij vFkkZr~ (d) dke djus dh ;ksX;rk ij] ([k) cpr o fuos'k
djus dh ;ksX;rk ij vkSj (x) dke djus o cpr djus dh bPNk ij fcØh&dj osQ D;k izHkko iM+rs gSaA
(d) dke djus dh ;ksX;rk ij izHkko (Effects on the ability to work)µdjk/ku ls dke djus
dh ;ksX;rk rc ?kVrh gS tcfd O;fDr dh dk;Z {kerk ij djksa dk izfrowQy izHkko iM+rk gSA vr% lekt osQ
fu/Zu oxks± ij yxk;s tkus okys dj dk lnk blfy, fojks/ fd;k tkrk gS fd mlls pw¡fd mu yksxksa osQ thou
dh vko';d oLrqvksa dk mi;ksx Hkh ?kV tkrk gS] vr% og dj mudh dk;Z{kerk ij izfrowQy izHkko Mky ldrk
gSA bl izdkj] ;fn fcØh&dj Hkkjh cks> mu oLrqvksa ij iM+rk gS ftldk miHkksx vkerkSj ij lekt dk fuèkZu
oxZ djrk gS rks blls mudh dk;Z{kerk ij vkSj vUrr% dke djus dh ;ksX;rk ij izfrowQy izHkko iM+ ldrk

LOVELY PROFESSIONAL UNIVERSITY
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LOVELY PROFESSIONAL UNIVERSITY
382 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY