Page 57 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—5% yksd vkxe % vkxe izkfIr ,oa iw¡th izkfIr

(2) O;kolkf;d vk; (Commercial Revenues)] uksV
(3) iz'kklfud vk; (Administrative Revenues)]
(4) migkj rFkk vuqnku (Gifts and Grants)]

vc ge bu lHkh Ïksrksa dk i`Fko~Q&i`Fko~Q vè;;u djsaxsA
5-2-1 dj (Taxes)

dj os vfuok;Z Hkqxrku (compulsory payments) gSa tks djnkrk }kjk ljdkj osQ izfr fcuk fdlh ,slh vk'kk
ls fd;s tkrs gSa fd mls muosQ cnys esa dksbZ izR;{k ykHk izkIr gksxkA csLVsfcy osQ vuqlkj] ¶dj O;fDr vFkok
O;fDr;ksa osQ lewg osQ ikl fo|eku èku dk og vfuok;Z va'knku (compulsory contribution) gS tks fd
ljdkjh dk;ks± dks lsok osQ cnys esa fn;k tkrk gSA¸ izks- lSfyXeSu (Seligmen) dk dguk gS fd] ¶dj O;fDr
}kjk ljdkj dks fn;s tkus okys ml vfuok;Z va'knku dks dgrs gSa tks lcosQ lkekU; fgr osQ fy, fd;s tkus okys
[kpks± osQ Hkqxrku esa vnk fd;k tkrk gS vkSj mlosQ cnys esa dksbZ fo'ks"k ykHk ugha fn;k tkrkA¸ VkWftx (taussig)

osQ vuqlkj] ¶ljdkj }kjk yh tkus okyh vU; èkujkf'k;ksa ds eqdkcys dj osQ lEcUèk esa fo'ks"k ckr ;g gS fd
blesa djnkrk o ljdkjh lÙkk osQ chp izR;{k :i ls ysus vkSj nsus okyh ckr (quid pro quo) ugha ikbZ
tkrh gSA¸
dj dh fo'ks"krk,¡ ;k y{k.k (Characteristics of a Tax)

mi;qZDr of.kZr ifjHkk"kkvksa ls Li"V gS fd dj esa oqQN fo'ks"krk;sa ikbZ tkrh gSa] tks bl izdkj gSaµ
(1) vfuok;Z Hkqxrku (Compulsory Contribution)µdj ukxfjd }kjk vFkok fuokl rFkk lEifÙk vkfn
osQ dkj.k ls ns'k dh lhek esa jgus okyh iztk }kjk jkT; dks fn;k tkus okyk va'knku gS vkSj ;g va'knku lkekU;
mi;ksx (Common use) osQ fy, gh fn;k tkrk gSA pw¡fd ;g ,d vfuok;Z va'knku gS] vr% dksbZ Hkh O;fDr
dj dh vnk;xh ls bUdkj ugha dj ldrkA mnkgj.k osQ fy,] dksbZ Hkh O;fDr ;g ugha dg ldrk fd pw¡fd
mls jkT; }kjk iznku dh tkus okyh oqQN lsokvksa dk ykHk ugha fey jgk gS vFkok pw¡fd mls oksV nsus dk vfèkdkj
izkIr ugha gS] vr% og dj nsus dks ckè; ugha gSA vr% dj ml izR;sd O;fDr dks vnk djuk iM+rk gS ftl ij
fd jkT; }kjk dj yxk;k tkrk gS Hkys gh og o;Ld (Adult) gks ;k vo;Ld (minor) vkSj ukxfjd gks ;k
fons'khA ;gh ugha] ;fn dksbZ O;fDr dj nsus ls bUdkj djs rks mls n.M fn;k tkrk gSA
ijUrq blosQ ckotwn dj dh oqQN lhek;sa gSaA mnkgj.k ds fy,] ;fn fdlh fo'ks"k inkFkZ ij dj yxk;k tkrk gS
rks mls inkFkZ dk mi;ksx u djosQ og dj ls cp ldrk gSA eku yhft;s fd 'kjkc ij dj yxk;k x;k gS rks
ljdkj bl dj dks vnk djus osQ fy, fdlh O;fDr dks osQoy rHkh ckè; dj ldrh gSA tcfd og 'kjkc dk
mi;ksx djsA ijUrq ;fn og 'kjkc ugha ihrk gS] rks mls 'kjkc ij yxs dj dks vnk djus osQ fy, Hkh ckè; ugha
fd;k fd;k tk ldrkA bu lhekvksa osQ vfrfjDr] dj ,d vfuok;Z Hkqxrku gh gS vkSj bldh ;gh fo'ks"krk bldks
vU; fdLe dh ljdkjh vk; ls i`Fko~Q djrh gSA
(2) O;fDrxr nkf;Ro (Personal Obligation)µdj djnkrk ij O;fDrxr nkf;Ro (Personal Obli-
gation) Mkyrk gSA bldk vFkZ ;g gS fd ;fn fdlh O;fDr ij dj yxk gS rks mldk drZO; ;k nkf;Ro gS
fd mls vnk djs vkSj fdlh Hkh fLFkfr esa mlls cpus dh u lkspsA mnkgj.k osQ fy,] eku yhft;s yksxksa dh
vkenfu;ksa ij dj yxk;k x;k gS] rks pw¡fd yksxksa dh vk; osQ vusd Ïksr gks ldrs gSa] vr% lEHko gSa] ljdkj
dks yksxksa dh vk; osQ lHkh Ïksrksa dk irk u gksA bl fLFkfr esa] ;g djnkrk dk dÙkZO; gS fd og viuh leLr
vk; dks ?kksf"kr djs vkSj dj vnk djrs le; viuh oqQy vk; dks gh n`f"Vxr j[ksA
(3) dj lekt osQ fgr osQ fy, yxk;k tkrk gS (The Tax is imposed for the General and
Common Benefit)µdjnkrkvksa ls djksa osQ :i esa tks va'knku izkIr gksrk gS] og gks ldrk gS fd osQoy
muosQ gh ykHk ds fy, [kpZ u fd;k tk;sA cfYd loZ&lkekU; osQ fgr esa [kpZ fd;k tk;sA gks ldrk gS fd

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 51
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY