Page 92 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV fdUrq R;kx dk lEcU/ euq"; dh ekufld n'kkvksa ls gksrk gS ftldks ekiuk lEHko ugha gksrkA vr% fofHkUu
O;fDr;ksa osQ R;kx dh rqyuk djuk Bhd ugha gSA ;fn dj yxkus osQ fy, vk; dks vk/kj eku fy;k tk, rks
,slh fLFkfr esa leku R;kx izkIr djus osQ fy, rhu ifjfLFkfr;ksa dh dYiuk dh tk ldrh gSµ
(i) vk; dk rhoz xfr ls c<+ukµbl fLFkfr esa o`f¼ osQ lkFk&lkFk O;fDr dks feykus okyh mi;ksfxrk ?kVrh
pyh tkrh gSA ,slh fLFkfr esa dj dh nwj izxfr'khy gksxhA la{ksi esa] vk; esa o`f¼ osQ lkFk yksxksa dks vf/d dj
pqdkuk gksxkA bldh O;k[;k fp=k }kjk vklkuh ls dh tk ldrh gSA

Y
taxation 3 2

of 1
Rate

O Income X
fp=k 1

fp=kµ1 esa X-v{k ij vk; ,oa Y-v{k ij dj dh nj ekih x;h gSA fp=k esa Li"V gS fd djksa dh njksa dks rhu
izdkj ls izxfr'khy cuk;k tk ldrk gSA ;gk¡ ;g Li"V fd;k x;k gS fd tSls&tSls vk; esa rhoz o`f¼ gksrh gS
oSls&oSls lhekUr mi;ksfxrk de gksrh tkrh gSA bl izdkj lHkh djnkrkvksa dk R;kx djus osQ fy, Å¡ph nj ij
dj leku gksxkA

uksV~l djk/ku esa lekurk dk eryc gS R;kx dh lekurkA

vr% djk/ku osQ nzO;&Hkkj dks ,slh jhfr ls ck¡Vk tkuk pkfg, ftlls fd izR;sd djnkrk dks leku
R;kx djuk iM+sA bl izdkj] djk/ku esa U;k;iw.kZ lekurk ykus osQ fy, ;g vko';d gS fd ,d&lh
ifjfLFkfr;ksa esa jgus okys O;fDr;ksa ls eku O;ogkj fd;k tk, rkfd {kSfrt lkE;rk (horizontal
equity) izkIr dh tk losQ] vkSj vleku ifjfLFkfr;ksa eas jgus okys lHkh O;fDr;ksa ls dj yxkus osQ
ekeys esa fHkUu&fHkUu O;ogkj fd;k tk,] rkfd 'kh"kZ lkE;rk (vertical equity) Hkh izkIr dh tk
losQA vr% fey us ;g roZQ fn;k fd djk/ku osQ okLrfod Hkkj esa lekurk ykus osQ fy, ,d ls rFkk ,d&lh
ifjfLFkfr;ksa esa jgus okys O;fDr;ksa ls ,d&lk gh O;ogkj fd;k tkuk pkfg,A
(ii) vk; esa 'kuS% 'kuS% o`f¼µ;fn vk; esa 'kuS% 'kuS% o`f¼ gksrh gS rks mlls izkIr lhekUr mi;ksfxrk esa /hjs&/hjs
ßkl gksxkA ,sls fLFkfr esa R;kx esa lekurk ykus osQ fy, lekuqikfrd djkjksi.k dk lgkjk ysuk iM+sxkA

Y Y
taxation 3 taxation

2
of 1 of 3 2
Rate Rate 1

O Income X O Income X

fp=k 2 fp=k 3

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86 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY