Page 75 - DECO404_PUBLIC_FINANCE_HINDI

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

gksrs gSaA bl lEcU/ esa yqV~l dk dguk gS] ¶u rks dksbZ dj iw.kZr;k vPNk gksrk gS vkSj u gh iw.kZr;k [kjkc uksV
gksrk gSA¸ O;ogkj esa dksbZ iz.kkyh nks"k eqÙkQ ugha gks ldrhA izfl¼ nk'kZfud ,MeaM coZQ dk dguk mfpr gS]
¶dj yxkuk o yksxksa dks izlUu j[kuk mlh izdkj dfBu gS ftl izdkj I;kj djuk vkSj cqf¼eku cus jgukA¸
fdlh le; fo'ks"k esa dksbZ dj&iz.kkyh mfpr gks ldrh gS vkSj le; ,oa ifjfLFkfr;ksa osQ ifjofrZr gksus ij
vuqfpr gks ldrh gSA
,d vPNh dj&iz.kkyh dh D;k fo'ks"krk,¡ gksa ;g ljdkjh O;; dh izo`Qfr] ljdkjh dk;ks± osQ ckjs esa turk dh
izfrfozQ;k,¡ jktdks"kh; uhfr] ns'k dh vkfFkZd n'kk vkSj jktuhfrd mís'; vkfn rÙoksa ij fuHkZj djrk gSA ;gh ugha
,d vPNh dj iz.kkyh dh fo'ks"krk,¡ fodflr vFkZO;oLFkk esa fodkl'khy vFkZO;oLFkk dh rqyuk esa ;g fHkUu
gksaxhA
Jherh fgDl osQ erkuqlkj ,d vPNh dj iz.kkyh esa fuEufyf[kr xq.k gksus pkfg,µ
(i) turk ij tks djkjksi.k fd;k tkrk gS og muosQ Hkqxrku djus dh ;ksX;rk osQ muqlkj gksuk pkfg,A
;g ;ksX;rk mudh vk; ,oa ifjokfd ifjfLFkfr;ksa ij fuHkZj djrh gSA
(ii) dj dk mís'; lkoZtfud lsokvksa dks foÙkh; O;oLFkkvksa osQ fy, fuf'pr fd;k tkuk pkfg,A

(iii) dj&iz.kkyh lkoZHkkSfedrk ij vk/kfjr gksuh pkfg,A
la{ksi esa dgk tk ldrk gS fd ,d vPNh dj&i¼fr og gS ftlesa dj dks 'kuS% 'kuS% c<+k;k tk,] fdUrq ;q¼
tSls ladVdky osQ voljksa ij Hkkjh dj dks O;ogkfjd ekuk tk ldrk gSA lk/kj.k fLFkfr esa] Hkkjh djk/ku
(heavy taxation) dks] tks fd yksxksa osQ vkfFkZd thou ij izfrowQy izHkko Mkyrk gS] ok¡Nuh; ugha ekuk tkrkA
rFkkfi] gekjk er gS fd izR;{k rFkk ijks{k nksuksa gh izdkj osQ djksa dk vkJ; fy;k tkuk pkfg,] ijUrq dj&i¼fr
,slh gksuh pkfg, fd mlosQ vojksgh vFkok izxfr fojks/h izHkko u iM+saA

uksV~l ,d vkn'kZ dj iz.kkyh og gksrh gS tks vko';drkuqlkj lHkh izdkj osQ djksa dk lekos'k dj ysrh gSA

,d vPNh dj&iz.kkyh dh fuEufyf[kr fo'ks"krk,¡ gksuh pkfg,µ
(1) dj lEiw.kZ dj&i¼fr osQ gh vax gSa (Taxes are Parts of the Tax-System)

ljdkj osQ djksa dks] vPNk gS ;g dgk tk;s fd jkT; osQ djksa dks] ,d ,dho`Qr vFkok la;qÙkQ dj&i¼fr osQ
vax osQ :i esa gh ns[kk tkuk pkfg,] vis{kko`Qr blosQ fd mUgsa vusd ijLij vlEcfU/r djksa osQ :i esa gh
ns[kk tk,] izR;sd dj ij bl n`f"V ls fopkj fd;k tkuk pkfg, fd dj&O;oLFkk esa mldk leqfpr LFkku D;k
gSA bldk fu.kZ; dj&O;oLFkk osQ vU; djksa ls mlosQ ykHkksa o gkfu;ksa dh rqyuk djosQ fy;k tk ldrk gSA
mnkgj.k osQ fy,] i`Fko~Q :i esa dksbZ Hkh dj vPNk ;k cqjk oSQlk Hkh gks ldrk gSA ijUrq dj&i¼fr osQ ,d
vax osQ :i esa mldh fLFkfr Bhd blls mYVh gks ldrh gS] D;ksafd dj&i¼fr osQ ,d vax osQ :i esa gks ldrk
gS ;g vU; djksa osQ cqjs izHkkoksa dks nwj dj ns vFkok vU; djksa osQ oqQN vok¡Nuh; ifj.kkeksa dks vkSj Hkh c<+k
nsA dksbZ dj&i¼fr esa vko';d lUrqyu Hkh LFkkfir dj ldrk gS vFkok ;g orZeku lUrqyu dks fcxkM+ Hkh
ldrk gSA fo/k;dksa ,oa 'kkldksa osQ le{k ;g ,d eq[; leL;k fo|eku jgrh gS fd lUrqfyr] ,dhÑr rFkk
le:i dj&i¼fr dk fuekZ.k oSQls fd;k tk, vkSj bl leL;k dk lek/ku osQoy rHkh gks ldrk gS tcfd
dj&O;oLFkk osQ lEiw.kZ <kaps esa fofHkUu djksa dk rkuk&ckuk ,sls cquk tk, fd mlls dj&i¼fr esa cgq:irk
(symmetry) vk;s vkSj mldk fojks/ de ls de gksA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 69
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY