Page 78 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV (6) izR;{k rFkk ijks{k djksa esa leUo; (Coordination between Direct and Indirect
Taxes)

vPNh dj&i¼fr dh jpuk ,d gh fdLe osQ djksa dks feykdj ughaa dh tkuh pkfg,] vfirq mlosQ vUrxZr lHkh
izdkj osQ dj lUrqfyr ,oa lefUor (co-ordinated) rjhosQ ls yxk;s tkus pkfg,¡A izR;{k rFkk ijks{k djksa
dj&i¼fr esa leqfpr LFkku feyuk pkfg, rkfd okafNr ek=kk esa vk; dk izfriQy izkIr gks losQ vkSj mRiknu
rFkk miHkksx ij dksbZ izfrowQy izHkko Hkh u iM+s vusd ,sls YkkHk gSa tks izR;{k djkasa (direct taxes) esa ik;s tkrs
gSa] ijks{k djksa (indirect taxes) esa ughaA ijUrq izR;{k djksa esa deh ;g gS fd os lEiw.kZ vFkZO;oLFkk (entire

economy) ij dj&Hkkj Mkyus esa leFkZ gksrsA vr% ,d vk/qfud ljdkj osQ c<+rs gq, [kpks± dks iwjk djus osQ
fy, os ;Fks"B ek=kk esa vk; ugha ns ikrsA fiQj] ,d ckr ;g gS fd ijks{k dj dk Hkqxrku djnkrk osQ fy,
lqfo/ktud gksrk gSA vr% ;g lq>ko fn;k tkrk gS fd vFkZO;oLFkk ij vFkkZr~ mRiknu o forj.k ij dksbZ
izfrowQy izHkko Mkys fcuk] vf/dre ljdkjh vk; izkIr djus osQ fy, izR;{k rFkk ijks{k nksuksa gh izdkj osQ dj
yxk;s tkus pkfg,¡A
blh izdkj] vPNh dj&i¼fr dks osQoy vkjksgh (progressive) vFkok osQoy vuqikrh (proportional) djksa
ij gh fuHkZj ugha jguk pkfg,A bu nksuksa gh izdkj osQ djksa osQ vius xq.k rFkk nks"k gSaA vr% fdlh Hkh vPNh
dj&i¼fr osQ fy, ;g vko';d gS fd vFkZO;oLFkk rFkk lEiw.kZ leqnk; osQ fgr esa bu nksuksa gh izdkj osQ djksa
dk ykHk mBk;k tk,A
vr% fu"d"kZ :i esa dgk tk ldrk gS fd vPNh dj&i¼fr esa fdlh ,d fo'ks"k fdLe osQ djksa ij gh
vuko';d tksj ugha fn;k tkrk cfYd ,d lUrqfyr jhfr ls ,oa rky&esy osQ lHkh dj bl izdkj yxk;s tkrs
gSa rkfd lEiw.kZ lekt ls gh vk; izkIr gks losQ vkSj miHkksx] mRiknu rFkk lEiw.kZ ns'k osQ vkfFkZd fodkl ij
mudk dksbZ izfrowQy izHkko u iM+sA
(7) dj <¡kps esa vuqowQyrk
dj <k¡pk bl izdkj dk gksuk pkfg, rkfd ifjfLFkfr;ksa ,oa vko';drkuqlkj ifjorZu fd;k tk losQA vkfFkZd
mPpkopu ij fu;U=k.k] iw.kZ jkstxkj dh LFkkiuk] nh?kZdkyhu xfrghurk dh izo`fÙk;ksa dk ns[kuk] ladVdky esa
eqnzk&LiQhfr ij fu;U=k.k vkfn egÙoiw.kZ y{;ksa dks ljdkj vius dj <¡kps }kjk izkIr dj ldrh gSA
(8) djnkrkvksa osQ vf/dkj ,oa mudh leL;k ij è;ku

,d vPNh dj iz.kkyh dk fuekZ.k djnkrkvksa osQ vf/dkj ,oa mudh leL;kvksa dks è;ku esa j[kdj gh fd;k
tkuk pkfg,A bl lEcU/ esa fuEufyf[kr rF; egÙoiw.kZ gSaµ
(i) dj ls lEcfU/r dj dkuwu vf/d Li"V ,oa ljy gksus pkfg,¡ rkfd ,d lkekU; O;fDr Hkh bUgsa
vklkuh ls le> losQ A
(ii) djksa dk Hkqxrku ,oa olwyh osQ lEcU/ esa ljdkjh de ls de gksuk pkfg,A dj uhfr ,oa dj
olwy djus dk ,slk le; gksuk pkfg, tks djnkrksa osQ fy, lqfo/ktud gksA
(iii) djnkrkvksa dh f'kdk;rksa ,oa dfBukb;ksa dks vfr 'kh?kzrk ls mfpr dk;Zokgh djosQ lek/ku djuk
pkfg,A bl lEcU/ esa oqQ'ky iz'kklu vf/d lgk;d fl¼ gks ldrk gSA f'kfFky iz'kklu ,oa
vyksdfiz; jktLo uhfr;ksa ls dj ns; {kerk esa ßkl gksrk gSA
(9) mRiknu ij izHkko (Effects on Production)
,d vPNh dj&i¼fr vFkZO;oLFkk osQ rhoz xfr ls vkfFkZd fodkl osQ izfr vk'oLr djkrh gSA og O;kikj rFkk
m|ksx osQ fodkl esa ck/d ugha curh vPNh dj&i¼fr dk <¡kpk bl izdkj cuk;k tkuk pkfg, ftlls fd og
vfrfjDr ;k iQkyrw lk/uksa dks vFkZO;oLFkk ls vyx dj ns rFkk yksxksa dh dke djus] cpr djus o fuos'k djus
dh ;ksX;rk ij bldk izR;{k ;k ijks{k :i ls dksbZ izfrowQy izHkko u iM+sA dj&i¼fr ,slh gksuh pkfg, tks lnk
mRiknu&o`f¼ dks izksRlkgu ns vFkkZr~ og yksxksa dks dke djus] cpr djus rFkk fuos'k (invest) djus osQ fy,

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
72 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY