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yksd foÙk
uksV Y
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2 T 3
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lhekUr lkekftd R;kx a f}rh; r`rh; dj
dj
çFke
dj
O Y 1 Y 2 X
dj jktLo
fdlh ,di{kh; djkjksi.k dh rqyuk esa ljdkj dks djksa ls ,d iw.kZ feys&tqys :i ls vf/d vk; izkIr gksrh
gSA la{ksi esa ;g dgk tk ldrk gS fd ljdkj dks vf/d jktLo izkIr djus osQ fy, dj&i¼fr osQ vk/kj dks
vf/d O;kid :i iznku djuk pkfg,A bl rF; dks layXu js[kkfp=k dh lgk;rk ls vklkuh ls Li"V fd;k tk
ldrk gSA layXu fp=k esa X-v{k ij dj jktLo rFkk Y-v{k ij lhekUr lkekftd R;kx n'kkZ;k xk;k gSA ;gk¡
;g n'kkZ;k xk;k gS fd izFke dj esa lhekUr lkekftd R;kx] f}rh; ,oa r`rh; dj ls de gSA ljdkj lcls igys
jktLo izkIr djus osQ fy, izFke dj dk lgkjk ysxhA jktLo izkIr djkus osQ fy, dj dh ek=kk esa o`f¼ djsxh
fdUrq a fcUnq osQ i'pkr~ izFke dj dk lhekUr lkekftd R;kx f}rh; dj ls vf/d gks tk;sxkA bl fLFkfr esa
ljdkj vf/d jktLo izkIr djus osQ fy, f}rh; dj dh lgkjk ysxhA vf/d jktLo izkIr djkus osQ fy, f}rh;
dj dh ek=kk eas o`f¼ dh tk;sxh fdUrq b fcUnq osQ i'pkr~ f}rh; dj dk lhekUr lkekftd R;kx r`rh; dj ls
vf/d gksxkA ,slh fLFkfr esa ljdkj vf/d jktLo izkIr djus osQ fy, r`rh; dj yxk;sxhA bl izdkj Li"V gS
fd ljdkj dks vf/d jktLo izkIr djkus osQ fy, dj dk O;kid {ks=k <w¡<+uk gksxkA
vkjksgh vk;&dj rFkk mÙkjkf/dkj djksa dk mi;ksx mPp vk; okys oxks± ij rFkk mlosQ }kjk iz;qÙkQ oLrqvksa ij
Hkkjh cks> Mkyus osQ fy, fd;k tk ldrk gSA ,sls Hkh dj yxk;s tk ldrs gSa tks fd fuEu vk; okys oxks± rd
igq¡p losaQA dj dksbZ ls Hkh yxk;s tk,¡] ijUrq mudk pquko rd lqfu;ksftr lkekftd uhfr osQ vuqlkj fd;k tkuk
pkfg,A bl lEcU/ esa ,d cM+h leL;k lnk ;g cuh jgh gS fd oqQy dj izkfIr;ksa esa lEifÙk&dj] oLrq&dj]
vk;&dj rFkk vU; djksa osQ vuqikr dk irk oSQls yxk;k tk,\ vr% dj&i¼fr ,slh gksuh pkfg, tks bu lHkh
leL;kvksa dk mi;qÙkQ lek/ku izLrqr dj losQA
(2) vf/dre lkekftd ykHk (Maximum Social Benefit)
djk/ku dks ljdkjh vk; izkIr djus dk gh lk/u ugha eku ysuk pkfg, cfYd oqQN ,sls lkekftd y{;ksa dh
iwfrZ dk Hkh lk/u ekuk tkuk pkfg, tSls fd /u dk iqufoZrj.k djkuk rFkk vk; dh vlekurkvksa dks de
djukA ljdkjh lsokvksa dh foÙkh; O;oLFkk djus osQ fy, Hkh djk/ku dk mi;ksx fd;k tk ldrk gSA bldk
mi;ksx miHkksx dks fu;fU=kr ,oa fu;fer djus osQ fy, Hkh fd;k tk ldrk gS_ mnkgj.k osQ fy,] Hkkjh mRiknu
'kqYd yxkdj 'kjkc rFkk vU; u'khys inkFkks± osQ miHkksx dks lhfer djukA ,sls mik;ksa ls ns'k osQ lkekftd
dY;k.k esa o`f¼ gksrh gSA bl izdkj] vPNh dj&i¼fr og gS tks ns'k dks vf/dre lkekftd ykHk iznku djus
osQ fo"k; esa vk'oLr djs rFkk mls osQoy ljdkjh vk; izkIr djus dk gh lk/u u eku fy;k tk,A
(3) djksa osQ Hkkj dk U;k;iw.kZ forj.k (Just Distribution of Tax Burden)
vPNh dj&i¼fr og gS tks fd djksa osQ Hkkj osQ U;k;iw.kZ forj.k osQ fo"k; esa vk'oLr djsA djksa osQ Hkkj osQ
U;k;iw.kZ forj.k osQ lEcU/ esa rhu fl¼kUr eq[;r% izpfyr gaSµ
(1) ykxr fl¼kUr (Cost Theory)µdjk/ku dk eki ljdkj }kjk izR;sd djnkrk dks iznku dh tkus
okyh lsok dh ykxr }kjk fd;k tkuk pkfg,]
LOVELY PROFESSIONAL UNIVERSITY
70 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
