Page 77 - DECO404_PUBLIC_FINANCE_HINDI

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

(2) ykHk fl¼kUr (Benefit Theory)µdjk/ku dk eki izR;sd djnkrk dks ,slh lsok ls izkIr gksus uksV
okys ykHk osQ vk/kj ij fd;k tkuk pkfg,] vkSj
(3) lkeF;Z fl¼kUr (Ability to pay Theory)µdjksa dk fu/kZj.k izR;sd O;fÙkQ dh dj nsus dh
lkeF;Z osQ vuqlkj fd;k tkuk pkfg,A
ykxr fl¼kUr mu lsokvksa ij ykxw ugha fd;k tk ldrk ftudk Hkqxrku dherksa osQ :i esa ugha] cfYd vU;
izdkj ls fd;k tkrk gSA (tSls fd ihNs djksa dh dherksa rFkk 'kqYdksa dh ifjHkk"kkvksa esa crk;k x;k gS) djksa dh
fLFkfr esa ykxr dk irk ugha yxk;k tk ldrkA dj ,d vfuok;Z va'knku gS tks fd lHkh ukxfjdksa ls fy;k tkrk
gS vkSj buesa ;g ugha ns[kk tkrk fd ljdkj }kjk iznku dh tkus okyh lsok dk fofHkUu O;fÙkQ;ksa us fdruk&fdruk

mi;ksx fd;k gSA bl izdkj ykxr fl¼kUr dks O;kogkfjd :i esa ykxw ugha fd;k tk ldrkA pw¡fd fofHkUu
djnkrkvksa dks iznku dh tkus okyh lsokvksa dh ykxr dk irk ugha yxk;k tk ldrk] vr% o`¼koLFkk isU'ku tSls
oqQN&,d ekeyksa dks NksM+dj] lsok ls izkIr gksus okys ykHk dk Hkh irk ugha yxk;k tk ldrkA lsok ls izkIr
gksus okys ykHk osQ fl¼kUr osQ vuqlkj rks isU'ku ikus okys O;fDr dks viuh lEiw.kZ isU'ku gh djksa osQ :i esa
ljdkj dks ykSVkuh gksxhA ;fn bl fl¼kUr osQ oqQN viokn (exceptions) j[ks tkrs gSa] rks ;g Li"V ugha gS
fd os fdl fu;e osQ vk/kj ij rFkk fdl le; rd j[ks tkus gSaA vUr esa 'ks"k cprk gS dj vnk djus dh
;ksx;rk dk fl¼kUr ;k lkeF;Z fl¼kUr] ftlosQ lEcU/ esa Hkh ;|fi ;g dfBukbZ lkeus vkrh gS fd izR;sd
djnkrk dh dj vnk djus dh lkeF;Z dk vuqeku oSQls yxk;k tk,] fdUrq fiQj Hkh bl fl¼kUr dks vU; lHkh
osQ eqdkcys Js"B ekuk tkrk gSA okLro esa] vPNh dj&i¼fr og gS tks U;wure oqQy R;kx osQ fo"k; esa vk'oLr
djs vkSj tks lekt osQ fu/Zu oxZ osQ eqdkcys /uh oxks± ij vf/d cks> MkysA vr% ,d vPNh dj&i¼fr
vkjksg.k (Progression) osQ fl¼kUr ij vk/kfjr gksrh gSA
(4) djksa dk lkoZykSfdd :i ls ykxw gksuk (Universal Application of Taxes)
;g Bhd gh gS fd izR;sd O;fÙkQ dks viuh lkeF;Z osQ vuqlkj gh dj vnk djuk pkfg, vkSj ftu yksxksa dh
dj nsus dh lkeF;Z ,d leku gks mu ij djksa dk cks> Hkh ,d&lk gh iM+uk pkkfg,A fdUrq Hkkjrh; dj&i¼fr
esa oqQN lhek rd ;g xq.k ugha ik;k tkrkA mnkgj.k osQ fy,] Hkkjr esa vk;&dj O;kid rFkk ,d leku :i
esa ugha yxk;k tkrk D;ksafd Ñf"k ls izkIr gksus okyh vk; ij ml lhek rd dj ugha yxk;k tkrk ftruk fd
xSj&Ñf"k {ks=kksa dh vk; ij yxk;k tkrk gSA blls mu yksxksa osQ eu esa vlUrks"k mRiUu gksrk gS tks fd xSj&Ñf"k
{ks=kksa esa yxs gSaA mlls vFkZO;oLFkk esa vlUrqyu mRiUu gksus dk Hkh Hk; jgrk gSA vr% vPNh dj&i¼fr rks ogh
gS tks fcuk fdlh Hksn&Hkko osQ lekt osQ izR;sd O;fÙkQ ij djksa dks O;kid ,oa ,d leku :i ls ykxw djsA

(5) jk"Vªh; vk; dh o`f¼ osQ lkFk gh ljdkjh vk; Hkh c<+uh pkfg,
(Revenues should Increase with the Increase in National Income)

dj&i¼fr dk <k¡pk ,slk gksuk pkfg, fd jk"Vh; vk; esa tSls&tSls o`f¼ gks] oSls&oSls gh mldk vf/dkf/d
vuqikr Lo;eso ljdkjh [ktkus esa vkrk jgs vkSj mldk ysus osQ fy, ljdkj dks dksbZ vfrfjDr dj u yxkuk
iM+sA bl n`f"V ls rks] Ñf"k vk; ij vFkok Hkwfe osQ iw¡thxr ewY; ij yxk;s tkus okys dj osQ eqdkcys] izfr ,dM+
Hkw&jktLo (land revenue) dh ek=kk] tks fd 10 o"kZ iwoZ fuf'pr dh xbZ Fkh] de ykHkizn gSA
blh izdkj] izR;sd nqdkunkj ij yxk;k x;k fLFkj dj (fixed tax) de ykHknk;d gksrk gS vis{kkÑr ml dj
osQ tks fd mudh fucy vk; (net income) vFkok oqQy fcfozQ;ksa ij yxk;k tkrk gSA bl izdkj vPNh
dj&i¼fr og gS ftlosQ vUrxZr jk"Vªh; vk;] izfr O;fDr vk;] iSnkokj rFkk miHkksx esa o`f¼ gksus osQ lkFk gh
lkFk jkT; dh vk; esa Lo;eso o`f¼ gksrh jgsA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 71
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY