Page 396 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV ;gh gksrk gS fd miyC/ lk/uksa }kjk vko';drkvksa dh iwfrZ bl izdkj dh tk, rkfd turk dks vf/dre
vkfFkZd o lkekftd dY;k.k dh izkfIr gks losQA tks vko';drk,¡ (needs) LFkkuh; izÑfr dh gksrh gS vkSj
ftudh iwfrZ lkekU;r;k LFkkuh; Lo'kklu }kjk gh dh tkrh gSa mudk lEcU/ LFkkuh; lM+dksa osQ fuekZ.k o
j[kj[kko] fo|qr rFkk tyiwfrZ dh O;oLFkk] liQkbZ rFkk izkbejh f'k{kk dh O;oLFkk vkfn ls gksrk gSA ijUrq bu
dk;ks± dks dkjxj <ax ls mRiUu djus osQ fy, foÙk dh ,d oqQ'ky ,oa l{ke O;oLFkk dk gksuk Hkh vR;Ur
vko';d gksrk gSA vr% LFkkuh; Lo'kklu ;k LFkkuh; ljdkjksa dks oqQN dj rFkk vk; osQ oqQN vU; lk/u lkSai
fn;s tkrs gSaA vc ge bu LFkkuh; ljdkjksa osQ lk/uksa ,oa dk;ks± dk gh foospu djsaxsA

30-1 uxjikfydk,¡ (Municipalities)

uxjikfydkvksa osQ egÙoiw.kZ dk;Z gSaµLFkkuh; lM+dksa dk fuekZ.k o mudh ns[kHkky] izdk'k dh O;oLFkk] tyiwfrZ]
lM+dksa o xfy;ksa dh liQkbZ] vLirkyksa] vkS"k/ky;ksa o i'kq&fpfdRlky; dk j[k&j[kko] ukfy;ksa dh O;oLFkk o
liQkbZ] VhosQ yxkuk] izkbejh f'k{kk dh O;oLFkk] ikdks± o cxhpksa dk fuekZ.k] ?k`.kksRiknd O;olk;ksa dk fu;U=k.k]
rFkk esyksa o izn'kZfu;ksa dk laxBu vkfnA fdUrq ;s lHkh dk;Z uxjikfydkvksa }kjk jkT; ljdkj osQ fu;U=k.k esa
gh lEiUu fd;s tkrs gSaA

vk; osQ Ïksr (Sources of Revenue)

uxjikfydkvksa dh vk; osQ eq[; Ïksr ;s gSaµdjk/ku] jkT; ljdkjksa ls feyus okys lgk;d vuqnku] jkT;
ljdkjksa }kjk yxk;s rFkk ,d=k fd;s tkus okys djksa esa fgLls rFkk uxjikfydk osQ m|eksa ls izkIr gksus okyh
dj&brj vk; (non-tax revenue)A
uxjikfydkvksa }kjk yxk;s tkus okys dj (Tax Levied by Municipalities)

fofHkUu jkT;ksa esa uxjikfydkvksa }kjk yxk;s tkus okys eq[; dj fuEufyf[kr gSaµ
(1) lEifÙk ij dj_ [kqyh Hkwfe lfgr Hkouksa o Hkwfe;ksa ij dj] lkekU; dj o lsok dj] lEifÙk;ksa osQ
gLrkUrj.k ij djA
(2) oLrqvksa ij dj] pq¡xh rFkk lhekUr ijA

(3) oS;fDrd dj] o`fÙk;ksa] O;kikjksa] vkthfodkvksa rFkk jkstxkjksa ij dj] ifjfLFkfr;ksa o lEifÙk ij dj]
;kf=k;ksa ij lhekUr dj ftlesa rhFkZ ;k=kh dj Hkh lfEefyr gSaA
(4) okguksa rFkk i'kqvksa ij djA
(5) fFk;sVj rFkk izn'kZu ;k rek'kk djA

uksV~l lHkh dk;Z uxjikfydkvksa }kjk jkT; ljdkj osQ fu;a=k.k esa gh lEiUu fd;s tkrs gSaA

foÙkh; fLFkfr (Financial Position)
djk/ku tk¡p vk;ksx us fofHkUu jkT;ksa esa uxjikfydkvksa osQ oqQy vk; rFkk O;; dk fo'ys"k.k fd;k vkSj ;g
fopkj O;Dr fd;k fd uxjikfydkvksa dh vk; esa tks o`f¼ gks jgh gS og egÙoiw.kZ ukxfjd lsokvksa ij fd;s
tkus okys [kpZ dh o`f¼ dks ns[krs gq, vR;Ur vi;kZIr gSA vk;ksx us ;g Hkh dgk fd yxHkx lHkh jkT;ksa eas
uxjikfydkvksa osQ ctV 'kk;n gh dHkh lUrqfyr gksrs gksaA ;gh ugha] uxjikfydkvksa dh vkSlr vk; rFkk O;;
esa fofHkUu jkT;ksa esa Hkkjh vUrj ik;s tkrs gSaA buosQ O;; dk Lrj Hkh dkiQh uhpk gS vkSj ,slk bl dkj.k gS D;ksafd
uxjikfydkvksa dh vk; dk Lrj uhpk gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
390 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY