Page 93 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ —9% Hkqxrku lkeF;Z osQ fl¼kar % oLrqijd ,oa O;fDrijd n`f"Vdks.k

bl izdkj bl fLFkfr esa Å¡ph rFkk uhph vk; okys lHkh O;fDr;ksa ij leku nj ls dj yxk;k tkuk pkfg,A ;g uksV
fp=k&2 esa Li"V fd;k x;k gSA fp=k esa Li"V gS fd dj dh rhuksa njksa esa fdlh ,d dks ykxw fd;k tk ldrk gSA
(iii) vk; dk fxjukµbl fLFkfr esa vk; osQ fxjus osQ iQyLo:i vk; dh lhekUr bdkb;ksa ls izkjEHk esa lhekUr
mi;ksfxrk c<+rh tkrh gSA ,slh ifjfLFkfr esa leku R;kx djus osQ fy, izfrxkeh (Regressive) djkjksi.k yxk;k
tkuk mfpr gksxk] vFkkZr~ vf/d vk; okys de nj esa vkSj de vk; okys Å¡ph nj esa djksa dk Hkqxrku djsaxsA
js[kkfp=k&3 esa nh x;h rhuksa njksa esa fdlh ,d nj osQ vk/kj ij dj yxk;k tk ldrk gSA
ijUrq vk; osQ c<+us osQ lkFk&lkFk nzO; dh lhekUr mi;ksfxrk osQ ?kVus dk lgh&lgh eki djuk ,d cM+k dfBu
dk;Z gSA iQyLo:i] vkjksg.k dh njksa (rates of progression) dk fu/kZj.k euekus <ax ij fd;k tkrk gS]
ftls fd U;k;ksfpr ugha dgk tk ldrkA fdUrq vk; osQ Å¡ps Lrjksa ij ;fn dj osQ vkjksg.k (progression)
dh ek=kk] ml ek=kk ls dkiQh vf/d gks] tks fd fdlh O;fDr osQ nzO; dh lhekUr mi;ksfxrk dh oØ js[kk
(curve) }kjk izkIr dh tk;s] rks mls U;k;ksfpr ekuk tkrk gSA ;g oØ js[kk vk; dh o`f¼ osQ lkFk gh nzO;
dh lhekUr mi;ksfxrk dh nj dh fxjkoV dks izdV djrh gS rFkk ;g bl ekU;rk ij [khaph tkrh gS
fd blls ml O;fDr osQ vU; lkekftd lkFkh vizHkkfor jgrs gSaA¸

9-2-2 leku vuqikrh R;kx (Equal Proportional Sacrifice)
bl fl¼kUr osQ vuqlkj djnkrkvksa ij dj dk Hkkj leku ugha jgrk gS cfYd mudh vkfFkZd fLFkfr esa vuqikr
esa fuf'pr gksrk gSA nwljs 'kCnksa esa] dj yxkus osQ ifj.kkeLo:i gksus okyh mi;ksfxrk dh gkfu djnkrkvksa dh
oqQy vk; osQ vuqikr esa gksuh pkfg,A bl fLFkfr esa Hkh vf/d vk; okys djnkrk fuEu vk; okys djnkrkvksa
osQ eqdkcys vf/d dj vnk djsaxsA ijUrq vk; osQ izfr R;kx dk vuqikr lHkh osQ fy, cjkcj gksxkA bldks fuEu
izdkj O;Dr fd;k tk ldrk gSµ

s
A }kjk fd;k tku okyk R;kx B }kjk fd;k tku okyk R;kx
s
=
A dh vk; B dh vk;
bl izdkj] bl fl¼kUr osQ vuqlkj] izR;sd djnkrk ij iM+us okyk izR;{k okLrfod Hkkj (direct real
burden) ml vkfFkZd dY;k.k (economic welfare) osQ vuqikr esa gksxk tks fd og viuh vk; ls izkIr
djrk gSA blosQ vuqlkj] vkjksgh dj osQ <k¡ps dk fuekZ.k djuk Hkh lEHko gS D;ksafd nzO; dh lhekUr mi;ksfxrk
vk; dh o`f¼ osQ lkFk gh (fdlh Hkh vuqikr esa) ?kVrh tkrh gSA bl izdkj Li"V gS fd leku iw.kZ R;kx osQ
eqdkcys bl fl¼kUr osQ vuqlkj ykxw fd;k tkus okyk djk/ku vf/d vkjksgh gksrk gSA
9-2-3 leku lhekUr R;kx (Equal Marginal Sacrifice)

bl fl¼kUr osQ vuqlkj fofHkUu djnkrkvksa dk oqQy R;kx ugha] cfYd lhekUr R;kx (vFkkZr~ djnkrk osQ /u dh
vfUre bdkbZ }kjk djk;k tkus okyk R;kx) cjkcj gksuk pkfg,] rkfd leqnk; dk leLr R;kx lEiw.kZ :i esa
U;wure gksA izks- ihxw osQ 'kCnksa esa] ¶djk/ku dk ,slk forj.k] tks fd U;wure leLr R;kx osQ fl¼kUr
(principle of least aggregate sacrifice) osQ vuq:i gks] og gks ldrk gS tks lekt osQ lHkh lnL;ksa
}kjk fd;s tkus okys oqQN R;kx (total sacrifice) dks ugha] vfirq lhekUr R;kx dks cjkcj djk;sA¸ jkT;
dk mís'; vkfFkZd dY;k.k dks vf/dre djuk gS gS vkSj djk/ku djnkrkvksa osQ fy, vuqi;ksfxrk ;k rqf"Vghurk
(disutility) mRiUu djrk gSA vr% djksa dk forj.k U;wure leLr R;kx osQ fl¼kUr osQ vuqlkj fd;k tkuk
pkfg,] vFkkZr~ djk/ku osQ }kjk izR;sd djnkrk ls djk;k tkus okyk lhekUr R;kx cjkcj gksuk pkfg,A
bl fl¼kUr osQ vuqlkj dj dk fu/kZj.k bl izdkj fd;k tkuk pkfg, fd djnkrkvksa }kjk fd;s x;s R;kx dh
ek=kk de ls de gks rFkk lkekftd ykHk vf/dre gksA ;g rHkh lEHko gS fd lHkh djnkrkvksa dk lhekUr R;kx
cjkcj gksA bldks lkj.kh ,oa js[kkfp=k }kjk vxzfyf[kr izdkj ls le>k;k tk ldrk gSµ

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 87
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY