Page 90 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV O;fDrijd n`f"Vdks.k osQ varxZr djnku lkeF;Z dks ekius osQ fy, R;kx fl¼kar dk mi;ksx fd;k tkrk gS vkSj
oLrqijd n`f"Vdks.k esa bl dk;Z osQ fy, mRiknu 'kfDr fl¼kar iz;qDr gksrk gSA
vusd fopkjdksa dk er gS fd djnku ;ksX;rk fl¼kar lkoZHkkSfed fl¼kar gS vkSj ;g vklkuh ls v¼Z fodflr
ns'kksa esa ykxw fd;k tk ldrk gSA

9-1 Hkqxrku&lkeF;Z osQ lwpd (Index of Ability to Pay)

(d) lEifÙk (Property)µdj vnk djus dh ;ksX;rk ;k lkeF;Z dk fl¼kUr] vius izkjfEHkd :i esa] vk;
osQ eqdkcys mRiknu 'kfDr osQ :i esa gh vf/d O;Dr fd;k tkrk FkkA vk; osQ eqdkcys O;fDr osQ lafpr /u
,oa mldh lEifÙk dks gh mldh dj vnk djus dh lkeF;Z dk izrhd ekuk tkrk FkkA okLrfodrk ;g gS fd
lEifÙk Hkqxrku&lkeF;Z dh eq[; dlkSVh ugha gS] gk¡] bls Hkqxrku lkeF;Z dk vuqiwjd lwpd (supplemen-

tary index) vo'; ekuk tk ldrk gSA blosQ vusd dkj.k gSaµ
(1) lEifÙk vk; dk ,d egÙoiw.kZ Ïksr rks gS] ijUrq lHkh lEifÙk;k¡ vk; iznku djrh gkas] ,slh ckr rks
ugha gSA
(2) lEifÙk ls gksus okyh vk; yxkrkj izkIr ugha gksrhA
(3) lEifÙk ls gksus okyh vk; 'kwU; ls ysdj cM+h /u&jkf'k rd fofHkUu izdkj dh gks ldrh gSA ,slk
gksuk lEifÙk dh izÑfr] fLFkfr rFkk mlosQ mi;ksx vkfn ij fuHkZj gksrk gSA mnkgj.k osQ fy,] gks
ldrk gS fdlh O;fDr dk xk¡o esa fLFkr edku dksbZ iznku u djsA ijUrq ;fn ogh edku uxj esa fLFkr
gks rks vk; dk ,d vPNk Ïksr cu ldrk gSA
(4) lEifÙk ij tks dj yxrk gS og mlosQ iw¡thxr ewY; (capital value) ij yxrk gSA vr% ;fn fdlh
o"kZ lEifÙk ls dksbZ vk; ugha gksrh gS rks ml lEifÙk ij yxk;s x;s djksa dks U;k;ksfpr ugha ekuk tk
ldrkA bl fLFkfr esa ;g dgk tk ldrk gS fd lEifÙk dks dj vnk djus dh lkeF;Z dh izkjfEHkd
vFkok eq[; dlkSVh ugha ekuk tk ldrkA
gk¡] fuEufyf[kr dkj.kksa ls lEifÙk dks Hkqxrku&lkeF;Z dh vuqiwjd dlkSVh (Supplementary test)
vo'; ekuk tk ldrk gSµ
(1) vfrfjDr {kerk (Additional Capacity)µlEifÙk dk LokfeRo blosQ /kjd (holder) dks dj
vnk djus dh ,d ,slh vfrfjDr {kerk iznku djrk gS ftldh izkfIr 'kq¼ ;k fucy vk; (net
income) ls izkIr ugha gksrh gSA
(2) Hkqxrku&lkeF;Z (Ability to Pay)µlEifÙk ls gksus okyh vk; esa O;fDrxr lsokvksa ls dekbZ tkus
okyh vk; dh vis{kk dj vnk djus dh lkeF;Z vf/d ek=kk esa gksrh gSA blosQ vfrfjDr]
mÙkjkf/dkj esa izkIr lEifÙk mlosQ ikus okys (receipient) dks dj vnk djus dh ;ksX;rk cgqr
vf/d ek=kk esa iznku djrh gSA bldk dkj.k ;g gS fd bl izdkj izkIr lEifÙk ls mlosQ ikus okys
dks tks vk; feyrh gS] og vuqikftZr (unearned) izÑfr dh gh gksrh gSA
([k) vk; (Income)µdj vnk djus dh lkeF;Z dk nwljk lwpd vk; dks ekuk tk ldrk gSA oqQy vk;
(gross income) esa ykxr dk rRo Hkh lfEefyr jgrk gS tcfd 'kq¼ ;k fucy vk; (net income), ykxr
?kVkus osQ ckn izkIr gksrh gSA vr% oqQN vk; osQ eqdkcys fucy vk; dks dj&lkeF;Z dh eki dk vf/d vPNk
lwpd ekuk tk ldrk gSA ,Me fLeFk lcls igys fopkjd Fks ftUgksaus ;g Lohdkj fd;k Fkk fd vk; gh dj
vnk djus dh ;ksX;rk dk mi;qDr eki gSA vktdy rks ;g ckr vkerkSj ij Lohdkj dh tkrh gSA
(x) ifjokj dk vkdkj (Size of the Family)µO;fDr dh dj nsus dh lkeF;Z dk fu/kZj.k djrs le;
ifjokj osQ vkdkj dks Hkh n`f"Vxr j[kk tkuk pkfg,A ;fn nksuksa dh vk; ,d leku gks rks NksVs vkdkj osQ ifjokj
dh rqyuk esa cM+s vkdkj okys ifjokj esa dj nsus dh lkeF;Z de gksrh gSA mnkgj.k osQ fy,] ;fn vU; ckrsa leku

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