Page 74 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV eku yhft;s D lhekUr mi;ksfxrk oozQ gSA dj yxkus ls iwoZ djnkrk oLrq dh OP dher ij OQ ek=kk izkIr
djrk gSA eku yhft;s izfr bdkbZ dj yxk;k tkrk rks dher Bhd dj dh ek=kk osQ cjkcj vFkkZr~ OQ gks tkrh
1
gS rFkk ek=kk ?kVdj OQ gks tkrh gSA bl fLFkfr esa dj ls izkIr vk; GHPP gS tks dj dh ek=kk rFkk oLrq
1 1
dh ek=kk dk xq.kuiQy gSA bl fLFkfr esa miHkksÙkQk dh vk; GPPT gSA vr% fo'kq¼ gkfu GHT gSA la{ksi esa
1
ge dg ldrs gSa fd dj bl bl izdkj ls yxk;s tkus pkfg, ftlls de ls de miHkksÙkQk cpr dh gkfu gksA

VkLd miHkksDrk cpr osQ fl¼kar dks js[kkfp=k }kjk Li"V djsaA
dj osQ rhu igyw (Three Aspects of Tax)

,Me fLeFk osQ fl¼kUr ij fVIi.kh djrs gq,] lj tksf'k;k LVkEi (Sir Josiah Stamp) us djksa dk fo'ys"k.k
rhu n`f"Vdks.k ls fd;k gSµ
(i) djk/ku osQ iz'uksa ij djnkrk osQ n`f"Vdks.k ls fopkj fd;k tkuk pkfg, A
(ii) mu ij ljdkj osQ n`f"Vdks.k ls fopkj fd;k tkuk pkfg,] vkSj

(iii) mu ij mRiknd bdkbZ ;k vkfFkZd lekt osQ :i esa lEiw.kZ leqnk; osQ n`f"Vdks.k ls fopkj fd;k tkuk
pkfg, A
bl lEcU/ esa izks- osQuu us Bhd dgk gS fd ;s dksbZ ekSfyd fl¼kUr (fundamental principle) ugha gSa
cfYd osQoy bl ckr dks dgus dk dk nwljk rjhdk gS fd lekurk] mRikndrk rFkk ferO;f;rk djk/ku osQ
vk/kjHkwr fl¼kUr gSaA
vusd vk/qfud ys[kdksa us] ftuesa xfuZ;j (Garnier)] jksLpj (Roscher) rFkk fjDdk lkysjuks (Ricca

Salerno) vkfn fo'ks"k mYys[kuh; gSa] bl ckr dk iz;kl fd;k gS fd vPNh dj i¼fr dh fo'ks"krkvksa osQ
lEcU/ esa oqQN fu;e cuk;s tk;saA bl lEcU/ esa izks- f'kjkt dk ;g dguk Bhd gh gS fd ¶dksbZ Hkh cqf¼eku
O;fDr vc rd djk/ku osQ fl¼kUrksa dks buls Li"V vkSj ljy fu;eksa osQ :i esa j[kus esa mruk liQy ugha gqvk
ftruk fd ,Me fLeFkA mlosQ rhoz vkSj fo'kky efLr"d us vius ls iwoZ dh lHkh tk¡p ,oa [kkstksa dks fcYoqQy
gh u;k :i ns fn;k vkSj mlosQ mÙkjkf/dkfj;ksa us ml fl¼kUrksa esa u rks dksbZ vf/d lq/kj gh fd;k vkSj u gh
mUgksaus] yksd foÙk esa mu fl¼kUrksa dks tks LFkku izkIr Fkk] mlls dksbZ m¡Qpk LFkku fnyk;kA¸
ijUrq bldk vFkZ ;g ugha gS fd ckn osQ ys[kdksa us bl fn'kk esa tks ;ksxnku fd;k mldk dksbZ egÙo gh ugha
gSA csLVsfcy rFkk vU; ys[kdksa us djk/ku osQ ftl fl¼kUrksa dk izfriknu fd;k gS mUgsa Hkh ,d vPNh dj
i¼fr osQ egÙoiw.kZ fu/kZjd rRoksa esa fxuk tkrk gSA
;g ckr t:j gS fd tc dHkh ;g ik;k tk;s fd bu fl¼kUrksa esa ijLij Vdjko gks jgk gS rks ml fLFkfr esa
de egÙoiw.kZ fl¼kUr osQ eqdkcys lokZf/d egÙoiw.kZ fl¼kUr dks gh dke esa yk;k tk;sA mnkgj.k osQ fy,]
lekurk o lqfo/k osQ eqdkcys mRikndrk dk fl¼kUr vf/d egÙoiw.kZ ekuk tkuk pkfg,A blh izdkj] vf/d
ek=kk dh ferO;f;rk dks de ek=kk dh lekurk osQ eqdkcys vf/d egÙo iznku fd;k tkuk pkfg, vFkok
vf/d ek=kk dh lekurk dks de ek=kk dh ferO;f;rk osQ eqdkcys vf/d egÙo fn;k tkuk pkfg,A jkT;ksa osQ
iz'kklu dks liQy cukuk dj&i¼fr dj eq[; mís'; gksrk gS] ;fn de ek=kk dh lekurk ,oa lqfo/k dks
mRikndrk osQ fy, NksM+ fn;k tk;s rks ,slk djuk dksbZ v;qfÙkQlaxr ugha gksxkA
6-4-8 ,d vPNh dj&iz.kkyh dh fo'ks"krk,¡ (Characteristics of a Good Tax System)

,d vkn'kZ dj iz.kkyh og gksrh gS tks vko';drkuqlkj lHkh izdkj osQ djksa dk lekos'k dj ysrh gSA ,Me fLeFk
ls ysdj vk/qfud vFkZ'kkfL=k;ksa osQ djkjksi.k osQ fl¼kUrksa osQ lEcU/ esa tks foospuk dh x;h gS mu lHkh rF;ksa
ls ,d vPNh dj iz.kkyh dh fo'ks"krkvksa dk fuekZ.k gksrk gSA izR;sd dj iz.kkyh esa oqQN xq.k ,oa oqQN nks"k lEHko

LOVELY PROFESSIONAL UNIVERSITY
68 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY