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

uksV

VkLd lqfo/k osQ fl¼kar dks Li"V djsaA

Lo&ewY;kadu (Self Assessment)

fjDr LFkkuksa dh iw£r djsa (Fill in the blanks) %
1. izkphu leqnk;ksa esa yksx ljdkj dh lgk;rk osQ fy, viuh --------- lsok,¡ fn;k djrs FksA
2. lu~ --------- osQ i'pkr~ vk/qfud jkT; dk mn; gqvkA
3. --------- laHkor% lcls igys vFkZ'kkL=kh Fks ftUgksaus djk/ku osQ fl¼kar dk izfriknu fd;kA

4. --------- us fuf'prrk osQ fl¼kar dk leFkZu fd;kA
5. dj olwy djus dh --------- ykxr de ls de gksuh pkfg,A

6-3 ,Me fLeFk osQ fl¼kUr dh vkykspuk (Criticism of Adam Smith’s Canons)

,Me fLeFk osQ djkjksi.k osQ fl¼kUrksa osQ vè;;u osQ mijkUr ;g Kkr gksrk gS fd lekurk osQ fl¼kUr dks
NksM+dj vU; lHkh fl¼kUr dj&uhfr dk dksbZ fuf'pr vk/kj fufeZr ugha djrsA bUgsa fl¼kUr u dgdj
dj&vf/dkfj;ksa osQ iz'kklu lEcU/h funsZ'k dg ldrs gSaA
lekurk vFkok U;k;'khyrk dk fl¼kUr Hkh djns; {kerk dh dksbZ fuf'pr eki ugha crykrkA
,Me fLeFk osQ fl¼kUrksa osQ mi;qZÙkQ nks"k gksus ij Hkh vFkZ'kkfL=k;ksa us bu fl¼kUrksa dks djkjksi.k osQ fy, i;kZIr
egÙoiw.kZ ekuk gSA izksisQlj f'kjkt osQ erkuqlkj] ,Me fLeFk osQ i'pkr~ ¶dksbZ Hkh fo}ku djksa osQ fu;eksa dks
brus ljy rFkk Li"V :i esa ugha j[k ldk tSlk fd ,Me fLeFk usA¸
izks- ch- vkj- feJk osQ 'kCnksa esaµ¶;ksX;rk dk fu;e djkjksi.k dk ,d fl¼kUr gS] vU; rhu djksa ls
lEcfU/r iz'kkldh; fu;e gSaA¸

6-4 djk/ku osQ vU; fl¼kUr (Other Principles of Taxation)

csLVsfcy tSls dbZ ys[kdksa us ,Me fLeFk osQ vykok oqQN vU; fl¼kUrksa dk Hkh izfriknu fd;k gSA ;s fl¼kUr
fuEufyf[kr gSaµ

6-4-1 mRikndrk dk fl¼kUr (Canon of Productivity)

csLVsfcy (Bastable) us vius djk/ku osQ fl¼kUrksa dks egÙo osQ ozQe esa j[kkA bl ozQe esa mUgksaus lcls igyk
LFkku mRikndrk vFkok mRikfnrk osQ fl¼kUr dks fn;kA vU; 'kCnksa esa] ¶loZizFke djk/ku dks mRiknd gksuk
pkfg,A¸ Li"V gS fd csLVsfcy us dj dh mRikndrk dks loksZPp egÙo iznku fd;kA dj dh mRikndrk nks izdkj
ls izkIr dh tk ldrh gSA loZizFke] dj ,slh gksuk pkfg, tks ljdkj osQ lapkyu osQ fy, ;Fks"V ek=kk esa /u
ns losQA csLVsfCky osQ 'kCnksa esa] ¶jktLo O;oLFkk dk eq[; mís'; jkT; osQ [kpks± osQ fy, vk; izkIr djuk gksrk
gS] vr% foÙk eU=kh LoHkkor% gh dj }kjk izkIr gksus okyh jde ls gh mlosQ xq.kksa dk vuqeku yxkrk gSA¸ nwljs]
dj ,slk gksuk pkfg, tks vYidkyhu rFkk nh?kZdkyhu] nksuksa gh n`f"Vdks.kksa ls u rks mRiknu dks grksRlkfgr djs
vkSj u mlesa ck/k MkysaA

6-4-2 yksp dk fl¼kUr (Canon of Elasticity)

dj&iz.kkyh esa yksp dk gksuk Hkh vR;Ur vko';d gSA csLVsfcy us yksp osQ fl¼kUr dks dkiQh egÙoiw.kZ
cryk;kA mUgksaus dgk fd dj ,sls gksus pkfg, fd ljdkj dh vko';drkvksa osQ vuqlkj muesa ?kVk&c<+h dh tk

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 65
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY