Page 69 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—6% dj i¼fr ,oa blosQ lkekU; ekinaM

6-2 ,Me fLeFk osQ djk/ku fl¼kUr (Adam Smith’s Canons of Taxation) uksV

,Me fLeFk }kjk izLrqr djk/ku osQ fl¼kUr ;k fu;e fuEufyf[kr gSaµ

6-2-1 lekurk dk fl¼kUr (The Canon of Equality)

lekurk ;k leU;k; dk fl¼kUr (Canon of equality or equity) ,Me fLeFk }kjk izfrikfnr lcls igyk
fl¼kUr gSA blosQ vuqlkj] ¶izR;sd jkT; osQ ukxfjdksa dks ;FkklEHko viuh&viuh ;ksX;rk osQ vuqikr esa ljdkj
dh lgk;rk osQ fy, va'knku djuk pkfg,] vFkkZr~ ml vk; osQ vuqikr esa ftldk vkuUn os jkT; osQ laj{k.k
esa izkIr djrs gSa---A bl fl¼kUr dk vuqdj.k djus ls djk/ku dh lekurk izkIr dh tk ldrh gS vkSj bldh
mis{kk djus ls djk/ku dh vlekurk ;g fl¼kUr ;g Li"V crkrk gS fd ljdkj dks vius O;; dh iwfrZ osQ
fy, izR;sd ukxfjd ls mldh ;ksX;rkuqlkj dj olwy djuk pkfg,A¸

D;k vki tkurs gSa lekurk osQ fl¼kar dks leU;k; dk fl¼kar Hkh dgrs gSaA

vkykspuk (Criticism)µbldk vFkZ ;g gS fd O;fDr jkT; dh lqj{kk esa tks vk; izkIr djrk gS] ml ij
vuqikrh njksa ls dj yxk;k tkuk pkfg,A ;|fi ,d LFkku ij fLeFk us ;g Hkh dgk fd /uh yksxksa dks vius
/u osQ vuqikr esa ugha cfYd mlls Hkh vf/d dj vnk djuk pkfg,] ftldk vFkZ gS vkjksgh djk/ku
(progressive taxation)A fdUrq vk/qfud vFkZ'kkL=kh ,Me fLeFk dh bl ckr ls lger ugha gSa fd vuqikr
dj (proportional taxes) leU;k;iw.kZ gksrs gSaA vr% lekurk osQ fl¼kUr dks ykxw djus osQ fy, mUgksaus
vkjksgh djk/ku dh odkyr dhA bl izdkj vk/qfud vFkZ'kkfL=k;ksa dk ,Me fLeFk osQ djk/ku osQ lk/uksa vFkkZr~
djk/ku dh njksa osQ ckjs esa gh erHksn gS] djk/ku osQ y{;ksa osQ ckjs esa ughaA

6-2-2 fuf'prrk dk fl¼kUr (Canon of Certainty)

,Me fLeFk dk nwljk fl¼kUr fuf'prrk dk fl¼kUr gSA blosQ vuqlkj] ¶izR;sd O;fDr dks tks dj nssrk gS] og
fuf'pr gksuk pkfg,] euekuk ughaA dj osQ Hkqxrku dk le;] Hkqxrku dh fof/ rFkk Hkqxrku dh jkf'k vkfn
djnkrk rFkk izR;sd vU; O;fDr dks Li"V gksuh pkfg,A dj osQ ekeys esa] fdlh O;fDr dks tks jde vnk djrh
gS mldh fuf'prrk (certainty) brus egÙo dh ckr gS fd leLr ns'kksa osQ vuqHko osQ vk/kj ij esjk fopkj
gS fd dkiQh ek=kk dh vlekurk Hkh bruh Hk;kud ugha gS ftruh fd cgqr FkksM+h ek=kk dh vfuf'prrkA¸
gSMys us bl fl¼kUr dk leFkZu fd;k gSA mldk dguk gS fd blls O;fDr rFkk ljdkj nksuksa dks ykHk gS D;ksafd
O;fDr dks vfuf'prrk jgrh gS fd mls fdruk dj vkSj fdl le; nsuk gSA blosQ foijhr ljdkj dks vius
ctV larqfyr djus esa lgk;rk feyrh gSA
vkykspuk (Criticism)µ;g dgk tkrk gS fd dj dk Hkqxrku vfuok;Z gksrk gS vr% og ,d izdkj ls
fuf'pr&lk gh gksrk gSA bl fLFkfr esa bl fl¼kUr dk dksbZ egÙo ugha gSA ijUrq ;g ckr lS¼kfUrd :i ls gh
lR; gks ldrh gSA tgk¡ rd O;ogkj dk iz'u gS] bl fl¼kUr dh mi;ksfxrk fdlh izdkj Hkh de ugha gksrhA
mnkgj.k osQ fy,] vk;dj dk Hkqxrku] Hkqxrku dh nj rFkk Hkqxrku dk le; vkfn lHkh ckrsa djnkrkvksa o
dj&vf/dkfj;ksa dks vPNh rjg ekywe gksrh gSa ijUrq fiQj Hkh muosQ chp fookn mRiUu gksrs gSa vkSj os vnkyrksa
esa tkrs gSaA ,sls vusd ekeys ns[kus dks feyrs gSa ftuesa dj&vf/dkfj;ksa }kjk djnkrkvksa dks ijs'kku fd;k tkrk
gSA okLro esa ckr ;g gS fd dj dk fu/kZj.k djus esa vusd O;kogkfjd dfBukb;ksa dk lkeuk djuk iM+rk gS
vkSj fuf'prrk osQ fl¼kUr dk mís'; bUgha dfBukb;ksa dks nwj djuk gS rkfd ljdkj dks izkIr gksus okyh vk;
fuf'pr gks tk,A

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 63
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY