Page 58 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV dksbZ O;fDr viuh lHkh vko';drkvksa dks iwjk djus esa leFkZ u gks fo'ks"k :i ls ,slh vko';drkvksa dks iwjk
djus esa ftl ij fd Hkkjh ek=kk esa [kpZ gksrk gS] tSls fd vLirky dk fuekZ.kA bl fLFkfr esa jkT; lHkh yksxksa
osQ ykHk osQ fy, ,slh lsokvkssa dh O;oLFkk djrk gSA vr% bl lkekU; cks> dks mBkus osQ fy, ,sls lHkh yksxksa
ij dj yxk fn;s tkrs gSa tks fd mUgsa vnk djus esa leFkZ gksrs gSaA
(4) dj vkSj jkT; }kjk iznku dh xbZ lsokvksa esa dksbZ lEcUèk ugha (No relation between Taxation
and State Services)µdj dh vnk;xh] jkT; }kjk O;fDr osQ fy, dh tkus okyh fdlh fo'ks"k lsok ds
Hkqxrku osQ fy, ugha dh tkrh vkSj u dj blfy, vnk fd;k tkrk gS fd djnkrk dks jkT; }kjk dksbZ fof'k"V
ykHk iznku fd;k x;k gSA bl izdkj] dj blfy, ugha fn;s tkrs D;ksafd dj nsus okys O;fDr dks jkT; ls dksbZ
ykHk izkIr gqvk gS vFkok jkT; us mlosQ fy, dksbZ lsok dh gSA
ijUrq dj dh bl fo'ks"krk dh Hkh oqQN lhek;sa gSaA mnkgj.k ds fy, Hkwfe dj (Land tax) osQoy mUgha O;fDr;ksa
}kjk vnk fd;k tkrk gS ftuosQ ikl Hkwfe gksrh gS vFkok tks Hkwfe ls ykHk mBkrs gSaA blh izdkj] euksjatu dj
(Entertainment tax) osQoy mUgha O;fDr;ksa }kjk fn;k tkrk gS tks euksjatu dk ykHk izkIr djrs gSaA bl
fLFkfr ij izdk'k Mkyrs gq, izks- fM ekdksZ (De Marco) us dj dh bl fo'ks"krk dh lhekvksa osQ lEcUèk esa dgk
fd vk/qfud jkT; esa djk/ku dk dkuwu ijLij fofue; ds lEcU/ (exchange relationship) dh ekU;rk
ij vk/kfjr gS] vFkkZr~ jkT; }kjk lsok dh O;oLFkk dh tkrh gS vkSj mlosQ cnys esa ljdkj dks dj vnk fd;k
1
tkrk gSA vr% fM ekoQksZ osQ vuqlkj] ¶dj izR;sd ukxfjd }kjk ljdkj dks nh tkus okyh og dher gS tks fd
og mu lkekU; lkoZtfud lsokvksa dh ykxr osQ vius ml fgLls osQ cnys esa vnk djrk gS ftls og mi;ksx
djrk gSA¸ 2
ijUrq ;gk¡ ;g ckr è;ku j[kus ;ksX; gS fd fdlkuksa ls Hkwfe dj osQ :i esa tks va'knku izkIr fd;k tkrk gS] gks
ldrk gS fd jkT; }kjk mldk mi;ksx osQoy mUgha osQ ykHk osQ fy, u fd;k tk,] cfYd lEiw.kZ lekt osQ gh
ykHk osQ fy, fn;k tk,A blh izdkj] euksjatu dk ykHk izkIr djus osQ cnys esa yksxksa ls ljdkj dks tks va'knku
izkIr gksrk gS] gks ldrk gS fd ljdkj }kjk og osQoy mUgha ds ykHk osQ fy, iz;ksx esa u ykdj lEiw.kZ leqnk;
osQ ykHk osQ gh iz;ksx esa yk;k tk,A bl izdkj] O;fDr }kjk dj osQ :i esa vnk dh tkus okyh /ujkf'k rFkk
ljdkjh lsok ls mls izkIr gksus okys YkkHk osQ chp dksbZ lEcU/ ugha gSA vr% dj ,d vfuok;Z va'knku gS vkSj
;g va'knku loZ&lkekU; dks iznku fd;s tkus okys ykHk osQ fy, gh gksrh gS rFkk ljdkj }kjk iznku dh tkus
okyh lsok rFkk vnk fd;s tkus okys dj osQ chp ijLij dksbZ lEcU/ ugha gksrkA

D;k vki tkurs gSa djnkrk dk dÙkZO; gS fd og viuh leLr vk; dks ?kksf"kr djs rFkk dj vnk djrs le;
viuh oqQy vk; dks n`f"Vxr j[ksA
dj osQ rRo (Elements of Tax)

mi;qZDr fo'ys"k.k osQ vk/kj ij ;g dgk tk ldrk gS fd dj osQ izeq[k rRo fuEufyf[kr gSaµ

1- vfuok;Z va'knku (Compulsory Contribution)µdj ,d vfuok;Z va'knku gS] ;fn dj yxus dh
dkuwu }kjk fu/kZfjr n'kk,¡ ykxw gksrh gksaA

1. “The law of taxation in modern state is based on the assumption of an exchange
relationship, that is the exchange of a payment of the state for the provision of public
services by the state.”
2. “The tax is the price which citizen pays to the state to cover his share of the cost the
general public services which he will consume.”
—4 and 5 Antonio de Viti de Macro, First Principle of Public Finance, pages 112-113.

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
52 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY