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Pavitar Parkash Singh, Lovely Professional University bdkbZ—6% dj i¼fr ,oa blosQ lkekU; ekinaM

uksV

bdkbZµ6: dj i¼fr ,oa blosQ lkekU; ekinaM

(Taxation and Its Canons)

vuqØef.kdk (Contents)

mís'; (Objectives)

izLrkouk (Introduction)
6.1 djk/ku dk fodkl (The Development of Taxation)
6.2 ,Me fLeFk osQ djk/ku fl¼kUr (Adam Smith’s Canons of Taxation)
6.3 ,Me fLeFk osQ fl¼kar dh vkykspuk (Criticism of Adam Smith’s Canons)
6.4 djk/ku osQ vU; fl¼kar (Other Principles of Taxation)
6.5 lkjka'k (Summary)

6.6 'kCndks'k (Keywords)
6.7 vH;kl&iz'u (Review Questions)
6.8 lUnHkZ iqLrosaQ (Further Readings)

mís'; (Objectives)

bl vè;k; osQ vè;;u osQ i'pkr~ fo|kFkhZ ;ksX; gksaxsµ
• djk/ku osQ fodkl laca/h ckrksa dks tkuus esaA
• djk/ku osQ fofHkUu fl¼karksa dks le>us esaA

izLrkouk (Introduction)

orZeku le; esa ljdkj osQ dk;kss± esa o`f¼ gksus osQ lkFk gh lkFk ljdkjh [kpZ esa Hkh fujUrj o`f¼ gks jgh gSA
vktdy izR;sd ljdkj osQ lkeus ,d egÙoiw.kZ leL;k ;g gksrh gS fd og vius [kpks± dh foÙkh; O;oLFkk
osQ fy, i;kZIr ek=kk esa vk; oSQls izkIr djsaA ljdkj vLFkk;h :i ls rks m/kj }kjk Hkh vk; izkIr dj ldrh
gS] ijUrq oqQN le; ckn rks mUgsa Hkh okfil gh djuh gksrh gSA oqQN ljdkjh vk; ljdkjh m|eksa] iz'kklfud ,oa
U;kf;d dk;ks± rFkk ,sls gh vU; Ïksrksa ls Hkh izkIr dh tkrh gS] ijUrq ljdkjh vk; dk ,d cM+k Hkkx djk/ku
(taxation) ls gh izkIr gksrk gSA

6-1 djk/ku dk fodkl (The Development of Taxation)

izkphu leqnk;ksa esa yksx ljdkj dh lgk;rk osQ fy, viuh ,sfPNd lsok,¡ fn;k djrs FksA fdUrq jkT; osQ mn;

osQ lkFk&lkFk gh ljdkj osQ lapkyu osQ fy, dj ;k migkj rFkk [kkuksa o vU; m|eksa dh vk; izkIr dh tkus

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LOVELY PROFESSIONAL UNIVERSITY