Page 68 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV yxhA izkphu jkT; lEifÙk dj] vk; dj] oLrq dj rFkk mÙkjkf/dkj djksa dk laxzg dHkh&dHkh gh djrs Fks vkSj
og Hkh FkksM+h ek=kk esa vkSj osQoy ladVdkyhu vk; osQ :i esaA izkphu jkT;ksa dks y?kq O;; osQ fy, djk/ku dh
fdlh foLr`r i¼fr dh vko';drk ugha gksrh FkhA
;fn vk/qfud jkT;ksa dh dj&i¼fr;ksa osQ mn~xe dk yxkuk gS rks] tSls fd Iysu (Plehn) us dgk gS] og izkphu
jktdks"kh; O;oLFkk dh ctk; lkeUroknh O;oLFkk (feudal system) esa vf/d vPNh rjg <wa<+k tk ldrk

gSA jkse osQ iru osQ ckn dkiQh yEcs le; rd 'kkld (rulers) vius [kpks± dh iwfrZ viuh Lo;a dh Hkwfe dh
vk; ls rFkk viuh iztk osQ vfuok;Z va'knkuksa ls fd;k djrs Fks ml le; lkeUroknh cktkjksa osQ 'kqYd] lqj{kk
osQ 'kqYd] lM+dksa iqNksa o ?kkVksa osQ mi;ksx dk 'kqYd] Hkwfe osQ fdjk;s vkfn dh vnk;fx;k¡] tks fd oLrqvksa vkSj
lsokvksa osQ :i esa dh tkrh Fkha] /hjs&/hjs ekSfnzd vnk;fx;ksa (money payments) esa cny xb± vkSj vkxs
pydj tc ekSfnzd vFkZO;oLFkk (money economy) usa tUe fy;k rks bUgha vnk;fx;ksaa us djksa (taxes) dk
:i /kj.k dj fy;kA
nLrdkjh osQ ;qx esa tSls&tSls ubZ&ubZ oLrq,¡ cuus yxha vkSj u;s&u;s izdkj osQ m|ksx LFkkfir gksus yxs] oSls&oSls
gh O;fDrxr inkFkks± ij Hkwfe&dj] mRiknu&dj] lhek 'kqYd] cktkj dj] iFk dj rFkk vU; dj yxk;s tkus yxsA
;g ckr Lej.kh; gS fd izkphu ns; jkf'k;ksa dk djksa osQ :i esa ifjorZu ,dne ugha] cfYd ozQfed :i ls
'kuS&'kuS% gqvkA
lu~ 1500 osQ i'pkr~ tc vk/qfud jkT; dk mn; gqvk] rks 'kuS% 'kuS% djk/ku (Taxation) us vR;Ur
egÙoiw.kZ LFkku izkIr dj fy;kA ljdkjh [kpZ dh o`f¼ osQ lkFk gh vk; osQ u;s&u;s Ïksr <w¡<+us vko';d gks
x;s vkSj os <w¡<s+ x;s ubZ&ubZ lEifÙk;ksa ij] ubZ&ubZ O;kolkf;d fozQ;kvksa ij rFkk miHkksx dh ubZ&ubZ oLrqvksa ij
dj yxkdj 19oha vkSj 20oha 'krkCnh esa vk; dj rFkk mÙkjkf/dkj dj dk egÙo c<+kA izFke fo'o;q¼ rks vius
lkFk ekuks Hkkjh [kpks± dh ck<+ gh ys vk;k ftldh iwfrZ osQ fy, Hkkjh d"Vnk;h djk/ku dh O;oLFkk dh xbZA
;q¼ esa iQals jk"Vªksa us vius iqjkus djksa dks pje lhek rd c<+k fn;k vkSj u;s&u;s lkekU; fcozQh dj rFkk vukorhZ
iw¡th dj (capital levies) ykxw dj fn;sA ;q¼dky osQ ckn dk le; rks m¡Qps djk/ku n`f"V ls vkSj Hkh
mYys[kuh; jgkA lu~ 1929 osQ vUr esa vkjEHk gksus okyh vkSj yEch vof/ rd ¯[kpus okyh eUnh
(depression) us oqQN izpfyr djksa dh mi;ksfxrk dks lekIr dj fn;k vkSj lkekftd lgk;rk ij ljdkjh
O;; esa gksus okyh o`f¼ us u;s&u;s djksa dh ek¡x mRiUu dj nhA ij blosQ ckotwn] eUnh vof/ esa djk/ku lEiw.kZ
vFkZO;oLFkk osQ fy, dksbZ vf/d ykHkdkjh fl¼ ugha gqvkA vktdy rks cnyrh gqbZ vkfFkZd] jktuSfrd vkSj
lkekftd n'kkvksa osQ dkj.k iqufuZekZ.k dh izfozQ;k esa jktdks"kh; dk;Zokfg;k¡ gh lgk;d gksrh gSaA vr% bl ckr
dks le>uk cgqr vko';d gS fd ,d vPNh dj i¼fr osQ fu/kZjd rRo D;k gSa] ftlls fd og i¼fr fofHkUu
ifjfLFkfr;ksa esa vFkZO;oLFkk dh vko';drkvksa dks iwjk dj losQA

vr% bl iz'u ij tc lEiw.kZ :i esa ,oa O;kid n`f"Vdks.k ls fopkj fd;k tkrk gS rks iz'u mBrk gS fd vPNh
dj&i¼fr esa dkSu&dkSu&lh fo'ks"krk,¡ gksuh pkfg,A loZizFke rks] mlesa vPNs djksa dk lekos'k gksuk pkfg,
D;ksafd djksa ls gh dj&i¼fr dk fuekZ.k gksrk gSA ,Me fLeFk lEHkor% lcls igys vFkZ'kkL=kh Fks ftUgksaus
djk/ku osQ fl¼kUrksa dk vFkok djk/ku osQ fu;eksa dk izfriknu fd;kA rRi'pkr~ vU; vFkZ'kkfL=k;ksa ftuesa
fiQ.Mys f'kjkt] csLVsfcy izeq[k gSa] us djkjksi.k osQ vU; fl¼kUrksa dk izfriknu fd;kA

uksV~l lu~ 1500 osQ i'pkr~ vk/qfud jkT; dk mn; gqvkA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
62 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY