Page 87 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—8% lkekftd&jktuhfrd fl¼kar

djuk gksuk pkfg,A nwljs 'kCnksa esa] oSxuj }kjk dj&uhfr osQ fuekZ.k vkSj blosQ dk;kZUo;u esa vkèkqfud fgr&oèkZu uksV
n'kZu osQ viukus ij tksj fn;k tk jgk FkkA fo'ks"kdj oSxuj dk ;g dguk Fkk fd djkèkku osQ ekè;e ls vk;
dh vlekurkvksa dks ?kVkuk pkfg, vkSj blosQ fy, NksVh vkenfu;k¡ dj&eqDr gksuh pkfg,A
oSxuj dk er Fkk fd futh laifÙk vkSj mÙkjkfèkdkfjrk dk vfLrRo osQoy lekt osQ lkStU; rFkk ljdkj osQ
laj{k.k osQ dkj.k gh laHko gSA budk vfLrRo fdlh nsoh vkKk dh nsu ugha gSA blfy, ljdkj dk ;g vfèkdkj
curk gS fd laifÙk osQ LokfeRo vkSj mÙkjkfèkdkfjrk dks ;Fkksfpr fu;fer djs ftlls lekt osQ fgrksa dh j{kk
gks losQA oSxuj osQ fopkjksa dk ml le; rks dkiQh fojksèk gqvk ijarq ;gh fopkj vktdy dh vkèkqfud ljdkjksa
dh jktdks"kh; uhfr;ksa dk ewykèkkj cu pqosQ gSaA vktdy lkekftd vkSj vk£Fkd leL;k,¡ bruh xaHkhj gks xbZ
gSa fd mudks vkaduk rd dfBu gks x;k gSA dksbZ Hkh vkèkqfud ljdkj ,d ewdn'kZd dh Hkkafr lekt dks bu
leL;kvksa osQ gkFkksa ihfM+r ugha ns[k ldrhA bu leL;kvksa osQ lekèkku esa lekt dh lgk;rk djuk bldk ,d
ewy dÙkZO; ekuk tkrk gSA

VkLd ,MksYiQ oSxuj dgk¡ dk jgus okyk Fkk\

8-2 fl¼kar dk ewY;kadu (Evaluation of Theory)

dk;Zokgd fl¼kar dh rqyuk esa lkekftd&jktuhfrd dj dk fl¼kar vfèkd Lohdk;Z gSA ijarq bl fl¼kar esa
dbZ =kqfV;k¡ Hkh gaSA blesa dj&iz.kkyh dh uSfrdrk vFkkZr dj&Hkkj osQ vkoaVu esa U;k;ksfpr lekurk ij è;ku ugha
fn;k x;kA bl vk;ke osQ vHkko esa dj&iz.kkyh lkekftd] vk£Fkd vkSj jktuhfrd leL;kvksa osQ lekèkku esa
lgk;d cuus osQ LFkku ij mudks l{ke vkSj tfVy cukus dh Hkwfedk fuHkkus yxrh gSA jkW;y deh'ku vkWu
VSDls'ku (dukMk) (Royal Commission on Taxation, Canada) osQ erkuqlkj fdlh Hkh dj&iz.kkyh dk
loksZPp mís'; mlosQ Hkkj dk U;k;ksfpr vkoaVu gh gks ldrk gSA bl U;k;laxfr osQ vHkko esa lekt osQ <k¡ps
dks {kfr Hkh igq¡p ldrh gS rFkk og u"V Hkh gks ldrk gSA ;fn djnkrkvksa osQ eu esa ;g èkkj.kk cSB tk, fd
dj&iz.kkyh esa U;k;laxfr dk vHkko gS] rks os djksa dh pksjh dh Hkh ps"Vk djrs gSaA

D;k vki tkurs gSa U;k;laxfr dks viukus esa dbZ dfBukb;k¡ lkeus vkrh gSaA loZizFke ^U;k;laxfr* dk dksbZ
furkar vFkZ ugha yxk;k tk ldrkA nwljh dfBukbZ ;g gS fd cgqèkk bl mís'; dk
dj&iz.kkyh osQ vU; mís';ksa ls Vdjko gks tkrk gSA bu vU; mís';ksa esa vk£Fkd fodkl]
vk£Fkd fLFkjrk] jkstxkj&izksRlkgu vkfn 'kkfey gSaA mís';ksa esa laHkkfor Vdjko dk lekèkku
^dj&ns; {kerk fl¼kar* esa laHko gSA

Lo&ewY;kadu (Self Assessment)

fuEufyf[kr dFkuksa esa lR; vFkok vlR; dh igpku djsa
(State whether the following Statements are True or False) %
1. lkekftd&jktuhfrd fl¼kar dk izfriknu teZuh osQ ,MksYiQ oSxuj us fd;k FkkA
2. teZu&n'kZu osQ izFkkuqlkj oSxuj dk Hkh ;gh er Fkk fd fdlh leL;k dk lek/ku O;fDroknh
n`f"Vdks.k ls gksuh pkfg,A
3. dk;Zokgd fl¼kar dh rqyuk esa lkekftd&jktuhfrd dj dk fl¼kar vf/d Lohdk;Z gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 81
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY