Page 61 - DECO404_PUBLIC_FINANCE_HINDI

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

fo'ks"k dj&fu/kZj.k (Special assessments)A bu izkfIr;ksa dh ,d fo'ks"krk rks ;g gksrh gS fd O;fDr dkss uksV
U;wukf/d :i esa bl ckr dh NwV gksrh gS fd og budk Hkqxrku djs ;k ugha A nwljs] ;s izkfIr;k¡ O;fDr dks izR;{k
ykHk iznku djrh gSa ;k ml ij tqekZuk djrh gSaA fdUrq budh fLFkfr esa] ;g vko';d ugha gS fd Hkqxrku dh
xbZ /ujkf'k dk ;k rks ykHk osQ ewY; ls vFkok ml ykHk dks iznku djus dh ykxr ls ?kfu"B lEcU/ gksA
iz'kklfud vkenfu;ksa dh ,d vU; vuks[kh fo'ks"krk ;g gS fd ;s lkekU;r% ljdkj osQ iz'kklfud dk;ks± osQ xkS.k
mRiknu (by product) osQ :i esa izkIr gksrh gSaA vkSj ;gh dkj.k gS fd bUgsa ^iz'kklfud vk;* dk uke fn;k
tkrk gSA
bu iz'kklfud vkenfu;ksa dk laf{kIr fooj.k fuEu izdkj ls fd;k tk ldrk gS&

VkLd dj rFkk dher esa varj Li"V djsaA

(d) 'kqYd ;k iQhl (Fees)

izks- lsfyXeSu iQhl dh ifjHkk"kk bl izdkj dh gSµ¶'kqYd vFkok iQhl ml /ujkf'k dks dgrs gSa tks fd ljdkj
}kjk iznku dh tkus okyh izR;sd ,slh vkorhZ lsok (recurring service) dh ykxr vnk djus osQ fy, nh
tkrh gS] tks fd eq[;r% turk osQ fgr osQ fy, gksrh gS fdUrq tks iQhl nsus okys dks ,slh fo'ks"k ykHk igq¡pkrh
gS ftldks ekik tk losQA¸ bl izdkj] iQhl ,d ,slh vnk;xh gS tks fd mu iz'kklfud lsokvksa dh ykxr dks
iwjk djus osQ fy, ljdkj dks nh tkrh gS tks lEiw.kZ turk osQ fgr esa lEiUu dh tkrh gS fdUrq tks O;fDr;ksa
dks fo'ks"k ykHk iznku djrh gSA vr% iQhl osQoy mUgha O;fDr;ksa }kjk vnk dh tkrh gS tks fd ljdkj }kjk iznku
dh tkus okyh lsokvksa ls dksbZ fo'ks"k ykHk izkIr djrs gSaA mnkgj.k osQ fy,] ;fn dksbZ Nk=k jktdh; fo|ky;
esa i<+dj f'k{kk dk ykHk izkIr djuk pkgrk gS rks mls mlosQ fy, iQhl nsuh gksrh gSA
iQhl rFkk dher esa vUrj (Differences between Fees and Price)

iQhl rFkk dher esa dbZ eq[; vUrj ik;s tkrs gSaµ
(1) dher ,sfPNd] iQhl vfuok;Zµdhersa rks lnk gh ,sfPNd vnk;fx;k¡ (voluntary payments)
gksrh gSa] fdUrq iQhl vfuok;Z va'knku Hkh gks ldrh gSa] ;|fi nksuksa dk gh Hkqxrku fo'ks"k lsokvksa osQ
cnys esa fd;k tkrk gSA
(2) vknku&iznku dk rRo (quid pro quo)µvknku&iznku dk rRo tks fd dj esa ik;k tkrk gS] iQhl
esa Hkh fo|eku jgrk gS fdUrq dherksa esa bl rRo dk vHkko gSA
(3) O;kolkf;d fozQ;k,¡µiQhl O;kolkf;d lsok osQ fy, fd;k tkus okyk Hkqxrku ugha gS] cfYd
ljdkj dh iz'kklfud fozQ;kvksa osQ xkS.k mRiknu gSa fdUrq dhersa ljdkj }kjk dh tkus okyh
O;ko;kf;d fozQ;kvksa osQ fy, dh tkus okyh vnk;fx;k¡ gSaA
([k) ykblsUl 'kqYd (Licence Fees)

ykblsUl 'kqYd dh izo`Qfr cgqr oqQN iQhl ;k 'kqYd ls gh feyrh&tqyrh gS fdUrq blesa rFkk iQhl esa oqQN vUrj
Hkh gSA ¶ykblsUl 'kqYd ml fLFkfr esa vnk fd;k tkrk gS tcfd ljdkjh lÙkk ls ;g izkFkZuk dh tkrh
gS fd og dksbZ vf/d Li"V rFkk fuf'pr fdLe dh lsok iznku djus dh ctk; ,d vuqefr
(permission) vFkok fo'ks"kkf/dkj (privilege) iznku dj nsA¸ eksVj okguksa dk jftLVsª'ku 'kqYd] eksVjsa
pykus osQ ijfeV dh vnk;xh vkSj cUnwd ;k fjokYoj j[kus dk ykblsUl 'kqYd ,ssls gh 'kqYd osQ oqQN mnkgj.k
gSaA bu ekeyksa esa fdlh Hkh O;fDr dks 'kqYd vnk djus osQ fy, ckè; ugha fd;k tkrk] vfirq tks Hkh O;fDr
cUnwd ;k eksVj dk mi;ksx djuk pkgrk gS rks mlosQ fy, mls vko';d 'kqYd dk Hkqxrku djuk gksrk gSA 'kqYd
vnk djus ij 'kqYdnkrk dks tks YkkHk izkIr gksrk gS og cUnwd j[kus ;k eksVj dk mi;ksx djus dks dkuwuh o
O;kogkfjd lqfo/k osQ :i esa gksrk gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 55
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY