Page 59 - DECO404_PUBLIC_FINANCE_HINDI

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

2- osQoy ljdkj }kjk dj yxkuk (Taxes are imposed by a government)µosQoy ljdkj }kjk gh uksV
yxk;s tkrs gSaA ;fn fdlh efUnj ;k vU; laLFkk osQ izcU/d fdlh {ks=k osQ izR;sd ifjokj osQ fy, gj o"kZ ,d
fof'k"V jde nsuk vfuok;Z dj nsa] rks bls fdlh Hkh fLFkfr esa dj ugha dgk tk ldrkA
3- R;kx dk lekos'k (Involvement of Sacrifice)µdj osQ Hkqxrku esa R;kx dh Hkkouk fufgr gksrh gS
D;ksafd djnkrk lekt osQ lkekU; fgr esa gh dj vnk djrk gSA
4- lekt dY;k.k (Social Welfare)µdj lEiw.kZ leqnk; osQ dY;k.k osQ mís'; ls yxk;k tkrk gS] vFkkZr~
dj ls izkIr gksus okyh vk;] ,d vksj rks] lekt osQ fo'ks"k oxZ osQ fy, ugha] cfYd lEiw.kZ lekt osQ dY;k.k
osQ fy, [kpZ dj nh tkrh gS vkSj] nwljh vksj bl [kpZ ls vk; dh vlekurk,¡ nwj gksrh gSaA
5- Hkqxrku osQ fy, ykHk 'krZ ugha (The Benefit is not the condition for the Payment)µykHk
izkIr gksuk dj dh vnk;xh dh dksbZ vfuok;Z 'krZ ugha gSA dj blfy, ugha vnk fd;s tkrs D;ksafd djnkrk
ljdkjh [kpZ ls dksbZ ykHk izkIr djrs gSa] vfirq blfy, vnk fd;s tkrs gSa D;ksafd os vfuok;Z gksrs gSaA lkFk gh]
djnkrk dks ;fn dksbZ ykHk feyrk Hkh gS rks ;g t:jh ugha gS fd og vnk fd;s x;s dj osQ vuqikr esa gh gksA
6- lsok ykxr ls dksbZ lEcU/ ugha (No Relation with the Cost of Service)µljdkjh lsok }kjk
O;fDr;ksa dks tks ykHk iznku fd;k tkrk gS] dj ml ykHk dh ykxr (cost) dks olwy djus osQ fy, ugha yxk;k
tkrk] vFkkZr~ dj dk mu lsok dh ykxr ls dksbZ lEcU/ ugha gksrk tks fd ljdkj O;fDr dks iznku djrh gSA
mnkgj.k ds fy,] ;g gks ldrk gS fd ,d xjhc O;fDr ljdkjh [kpZ ls ykHkkfUor rks lcls vf/d gks fdUrq
djk/ku dk izfrdwy izHkko ml ij lcls de iMs+A
7- vk; esa ls Hkqxrku (The Payment from Income)µdj vk; ij Hkh yxk;s tk ldrs gSa vkSj iw¡th ij
HkhA ijUrq mudk Hkqxrku vk; esa ls gh fd;k tkrk gSA

8- O;fDrxr dj vnk;xh (Individual Payment)µdj O;fDr] lEifÙk ;k oLrq fdlh ij Hkh yxk;s tk
ldrs gSa] ijUrq mudh vnk;xh O;fDr;ksa }kjk gh dh tkrh gSA
9- dkuwuh olwyh (Legal Collection)µdj ,d dkuwuh olwy;kch (legal collection) gSA
5-2-2 O;kolkf;d vk; (Commercial Revenues)

O;kolkf;d vk; os vkenfu;k¡ gSa tks fd ljdkj dks vius }kjk mRikfnr oLrqvksa vFkok lsokvksa dh dherksa ds
:i esa izkIr gksrh gSaA vU; 'kCnksa esa] ml vk; dks O;kolkf;d vk; dgk tkrk gS tks fd ljdkj }kjk ljdkjh
m|eksa (public enterprises) dh oLrqvksa o lsokvksa dks cspdj izkIr dh tkrh gSA bl vk; dks dherksa
(Prices) dk uke fn;k tkrk gS vkSj og blfy, D;ksafd og ljdkj }kjk iznku dh tkus okyh oLrqvksa o lsokvksa
dh dherksa osQ :i esa izkIr gksrh gSaA O;kolkf;d vk; esa Mkd O;; dh vnk;fx;k¡] pq¡xh] ljdkjh lk[k fuxeksa
}kjk m/kj fn;s x;s /u dk C;kt] ljdkjh Hk.Mkjksa dh 'kjkc osQ fy, vnk dh tkus okyh dhersa] ljdkj }kjk
forfjr dh tkus okyh fctyh dh dhersa] jsy&lsok vkfn dh vnk;fx;k¡ lfEefyr dh tkrh gSaA dHkh&dHkh
ljdkj bLikr rFkk [kfut rsy tSlh oLrqvksa osQ mRiknu ls Hkh vk; izkIr djrh gSA fdUrq blosQ ckotwn] lalkj
osQ vf/dka'k ns'kksa esa O;kolkf;d m|eksa ls gkssus okyh cprksa ;k csf'k;ksa (Surpluses) dks vk; dk dksbZ
egÙoiw.kZ Ïksr ugha ekuk tkrkA
dj rFkk dher esa vUrj (Difference between Tax and Price)

dj rFkk dher esa eq[; vUrj fuEu izdkj gaS&
(1) vnk;xh dk vUrjµdj rks ,d vfuok;Z va'knku gS tks ,sls izR;sd O;fDr }kjk vnk fd;k tkrk
gS ftl ij fd og yxk;k tkrk gS fdUrq dher mu O;fDr;ksa }kjk vnk dh tkrh gS] tks ljdkj }kjk
mRikfnr oLrq,¡] rFkk lsok,¡ [kjhnrs gSaA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 53
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY