Page 97 - DECO404_PUBLIC_FINANCE_HINDI

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

O;fDrijd n`f"Vdks.k osQ R;kx lEcU/h rhuksa /kj.kkvksa osQ vUrxZr dj dh izÑfr rFkk lkisf{kd djns;rk uksV
(relative tax liability) dk laf{kIr fooj.k fuEu rkfydk esa fn;k x;k gSµ
fofHkUu /kj.kkvksa osQ vUrxZr djk/ku dk Hkkj
(Burden on Taxation Under Different Concepts)

R;kx dh /kj.kk dj&<k¡ps dh izÑfr djk/ku dk Hkkj
;k igyw mPp vk; fuEu vk;
okys oxZ okys oxZ
(d) leku oqQy R;kx U;wure vkjksgh (least progressive) fuEure mPpre
([k) leku vuqikrh R;kx izFke /kj.kk dh rqyuk esa vf/d vkjksgh mPpre fuEure
(x) leku lhekUr R;kx vR;f/d rhoz vkjksgh djk/ku (fuEu vk; mPpre fuEure
okys oxks± osQ fy, dkiQh mPp Lrj dh
dj&NwV lfgr)

buesa dkSu&lh /kj.kk Js"B gS\ (Which Concept is Superior?)
iz'u ;g gS fd R;kx fl¼kUr ls lEcfU/r bu rhuksa /kj.kkvksa vFkok fopkj/kjkvksa esa dkSu&lh Js"B gS\ ,Me
fLeFk dk rks ;g dguk Fkk fd] ¶O;fDr viuh&viuh lEcfU/r lkeF;Z osQ vuqikr esa va'knku (Contribu-
tion) nsaA¸ bl dFku esa vuqikr (proportion) 'kCn dk vFkZ oqQN ifjfLFkfr;ksa osQ vUrxZr ^lekuiw.kZ R;kx*
ls Hkh fy;k tk ldrk gS vkSj oqQN vU; ifjfLFkfr;ksa osQ vUrxZr ^leku vuqikrh R;kx* ls Hkh fy;k tk ldrk
gSA tsñ ,lñ fey us leku R;kx osQ fl¼kUr dk leFkZu rks fd;k fdUrq ^lekurk* dh Li"V :i ls ifjHkk"kk
ugha dhA ckn esa tc R;kx osQ bu rhuksa fl¼kUrksa dh O;k[;k dh xbZ] rc Hkh fopkjdksa esa bl lEcU/ esa dksbZ
lgefr ugha gqbZ fd R;kx fl¼kUr osQ bu rhuksa igyqvksa esa ls fdls loksZÙke ekuk tk;sA blh izdkj] bl leL;k
ij Hkh dksbZ lgefr ugha gqbZ fd R;kx fl¼kUr dks loksZÙke Nk¡Vh xbZ /kj.kk osQ vUrxZr dj&nj dh vuqlwph (tax

rate schedules) dk fu/kZj.k oSQls fd;k tk,A
Li"V gS fd oqQN izkphu ys[kdksa us rks leku vuqikrh R;kx dk leFkZu fd;k vkSj oqQN us leku oqQy R;kx dkA
fdUrq ihxw ls lc lger vo'; gSa ftlus fd leku lhekUr R;kx dks ¶djk/ku osQ vfUre fl¼kUr¸ osQ :i
esa izLrqr fd;kA mlus bl fl¼kUr dk blfy, leFkZu fd;k] D;ksafd U;wure leLr R;kx (least aggregate
sacrifice) (vFkkZr~ leku lhekUr R;kx) lEiw.kZ leqnk; osQ leku dY;k.k dks vf/dre djus dh ,d
vko';d 'krZ vkSj fdlh Hkh vk/qfud ljdkj dk ;gh eq[; y{; Hkh gksrk gSA vr% igys rks ,toFkZ
(Edgeworth) us vkSj mlosQ i'pkr~ ihxw us ;gh fu"d"kZ fudkyk fd U;wure leLr R;kx gh dj&forj.k
dk loZJs"B fl¼kUr gS] blfy, ugha D;ksafd og le&U;k;iw.kZ gS] cfYd blfy, D;ksafd bldk tUe vf/dre
HkykbZ osQ ewyHkwr mi;ksfxrkoknh fl¼kUr ls gqvk gSA ,toFkZ us ;g Hkh dgk fd leku iw.kZ R;kx vFkok leku
vuqikrh R;kx osQ eqdkcys U;wure R;kx fl¼kUr (least sacrifice principle) dks ykxw djuk vf/d
lqfoèkktud gksxkA gesa vko';drk osQoy ;g tkuus fd gS fd lkekU; lhekUr mi;ksfxrk dh oØ js[kk uhps
tk jgh gS] ;g ugha fd bl js[kk osQ uhps >qdus dh Li"V nj D;k gS\ ijUrq vleku mi;ksfxrk vuqlwfp;ksa dh
ekU;rk ls ca/dj ;g fu"d"kZ fiQj nks"kiw.kZ gks tkrk gSA

fiQj] rhoz vkjksgh djk/ku cprksa ij vkSj mlosQ iQyLo:i ns'k osQ lEiw.kZ mRiknu ij izfrowQy izHkko Mky
ldrk gSA ,toFkZ rFkk izksñ ihxw us Hkh bl ckr dks Lohdkj fd;k fd lekurk ykus osQ fy, viuk;s tkus okys
rhoz mik; oqQy mRiknu ij gkfudkjd izHkko Mky ldrs gSaA vr% mUgksaus lq>ko fn;k fd ,sls izHkkoksa dh O;oLFkk
djus dh n`f"V ls U;wure oqQy R;kx osQ fu;e dh iw.kZ O;k[;k dh tkuh pkfg,A

LOVELY PROFESSIONAL UNIVERSITY 91
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY