Page 72 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV losQA ljdkj dks vdky ;k ck<+ dk lkeuk djus osQ fy, rFkk ;q¼] fodkl dk;ks± ,oa vU; lEHkkfor dkj.kksa
osQ fy, vf/d /u dh vko';drk gks ldrh gSA bl fLFkfr esa ljdkj osQ lk/uksa esa rsth ls o`f¼ osQoy rHkh
dh tk ldrh gS tcfd mldh dj i¼fr ykspnkj (elastic) gksA mnkgj.k osQ fy,] lEifÙk rFkk oLrqvksa ij
yxk;s tkus okys dj mrus ykspnkj ugha gksrs] ftruk fd vk;&dj gksrk gSA

6-4-3 fofo/rk dk fl¼kUr (Canon of Diversity)
,d dj&i¼fr (single tax system) rFkk cgq dj&i¼fr (multiple tax system) esa rqyukRed ykHkksa
osQ ckjs esa igys ls gh dkiQh fookn cuk jgk gSA ,d&dj yxkus osQ lEcU/ esa fopkjdksa }kjk le;≤ ij
vusd izLrko fd;s tkrs jgs gSaA mnkgj.k osQ fy, fiQft;ksozsQV~l (physiocrates) us Hkwfe osQ vkfFkZd yxku
ij gh ,d&dj yxkus dk lq>ko fn;kA blh izdkj] osQoy vk; ij gh ,d&dj yxkus osQ lEcU/ esa vusd roZQ
fn;s tkrs gSaA ,d&dj esa vusd dfe;k¡ ikbZ tkrh gSµ(i) gks ldrk gS fd pg i;kZIr vk; u iznku djs]
(ii) gks ldrk gS fd blosQ }kjk djk/ku osQ Hkkj dk forj.k lUrks"ktud u gks] (iii) bloQks olwy djuk dfBu
rFkk [kphZyk gks ldrk gS] (iv) blesa dj ls cpus dk izyksHku Hkh dkiQh gks ldrk gSA
blosQ foijhr cgq&fo/ djk/ku (multiple taxation) esa bu lc nks"kksa osQ ik;s tkus dh cgqr de lEHkkouk
gSA tgk¡ rd rdks± dk iz'u gS] rjktw dk iyM+k ,d&dj osQ fo#¼ tkrk gSA blh dkj.k oqQN ys[kdksa us djk/ku
dh vusdrk ;k fofo/rk ij Hkkjh tksj fn;k A
djksa dh vusdrk dk vFkZ fd izR;{k] rFkk ijks{k vusd izdkj osQ dj gksus pkfg,¡ rkfd ukxfjdksa dk izR;sd oxZ
jkT; dh vk; esa viuk ;ksxnku dj losQA ,d&dj i¼fr dh rqyuk esa lkekU;r% cgq&dj i¼fr dks izeq[krk
nh tkrh gSA ijUrq djksa esa vR;f/d fofo/rk (multiplicity) dk gksuk Hkh mfpr ugha ekuk tkrk] D;ksafd
vR;f/d fofo/rk ferO;f;rk rFkk mRikndrk osQ fl¼kUrksa osQ fo#¼ iM+rh gSA ;fn djksa dh la[;k cgqr vf/d
gqbZ rks mldk ifj.kke ;g gksxk fd muesa izR;sd dj FkksM+h&FkksM+h gh vk; iznku djsxk ftlls muosQ laxzg dh
ykxr c<+ tk;sxhA
MkYVu dk lq>ko Fkk fd cgqr vf/d dh ctk; FkksM+s ls Bksl djksa ij gh fuHkZj jgk tk;sA ¶;g vPNk gksxk
fd ljdkjh vk; osQ vf/dk¡'k Hkkx osQ fy, FkksM+s ls djksa ij gh fuHkZj jgk tk;sA¸ MkYVu dk fopkj Fkk fd
;fn cgqr vf/d ek=kk esa dj yxk;s x;s rks iz'kklfud O;oLFkk dh dk;ZoqQ'kyrk u"V gks tk;sxhA vr% iz'kklu
dh dk;ZoqQ'kyrk cuk;s j[kus osQ fy, ;g vko';d gS fd dj lhfer ek=kk esa yxk;s tk,¡ fdUrq
izks- vkFkZj ;ax dk dguk gS fd] ¶;fn eq>ls ,d vPNh dj&i¼fr dh O;k[;k djus dks dgk tk;s rks eSa dgw¡xk
fd vPNh dj&i¼fr og gS tks yksxksa dh vifjfer la[;k ij cgqr gYdk ncko Mkys vkSj Hkkjh ncko fdlh
ij Hkh ughaA¸ ijUrq ;g è;ku jgs fd ,sls djksa osQ vojksgh izHkko (regressive effects) u iM+saA
bl izdkj] mfpr ;g gS fd djk/ku osQ Hkkj dks lEiw.kZ vFkZO;oLFkk ij foLr`r :i ls iSQyk fn;k tk;s] rkfd
mlosQ fdlh ,d Hkkx dks vf/d {kfr u ig¡qpsA vr% fu"d"kZ :i esa dgk tk ldrk gS fd ,d vPNh
dj&i¼fr cgqfo/ djk/ku (multiple taxation) osQ fl¼kUrksa ij vk/kfjr gksuh pkfg,] fdUrq ,slk djus esa
mRiknd rFkk ferO;f;rk osQ iz;klksa dks fdlh izdkj dh {kfr u igq¡psA

D;k vki tkurs gSa vPNh dj&i¼fr og gS tks yksxksa dh vifjfpr la[;k ij cgqr gYdk ncko Mkys vkSj
Hkkjh ncko fdlh ij Hkh ughaA
6-4-4 ljyrk dk fl¼kUr (Canon of Simplicity)

dj ,slk gksuk pkfg, fd djnkrk mls ljyrk ls le> losQA nwljs 'kCnksa esa] dj dh izo`Qfr mldk mís';] Hkqxrku
dk le;] dj&fu/kZj.k dk rjhdk rFkk vk/kj vkfn lHkh ,sls gksus pkfg,¡ fd izR;sd djnkrk mudks vklkuh ls

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
66 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY