Page 99 - DECO404_PUBLIC_FINANCE_HINDI

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

9-3 oLrqijd ;k cká n`f"Vdks.k (Objective Approach) uksV

R;kx fl¼kUrksa rFkk O;fDrijd n`f"Vdks.k dks ykxw djus esa pw¡fd vusd O;kogkfjd dfBukb;k¡ lkeus vkrh gSa]
vr% oqQN ys[kdksa us fo'ks"kdj vesfjdh ys[kdksa us dj vnk djus dh lkeF;Z dks ekius osQ fy, oLrqijd ;k
cká n`f"Vdks.k dk izfriknu fd;kA izksñ lSfyXeSu us oLrqijd n`f"Vdks.k esa lkeF;Z (ability) dks izdV djus
osQ fy, mRiknd&'kfDr (faculty) 'kCn dk iz;ksx fd;k gSA bl izdkj] bls ^dj vnk djus osQ mRiknd&'kfDr
fl¼kUr* (faculty theory) dh Hkh laKk nh tkrh gSA
R;kx fl¼kUr vFkok O;fDrijd n`f"Vdks.k osQ foijhr] mRiknd&'kfDr dk fl¼kUr djnkrk dh Hkkoukvksa ,oa
mlosQ d"Vksa dh vis{kk mldh djns; {kerk (taxable capacity) osQ nzkfO;d ewY; (money value) dks
n`f"Vxr j[krk gSA bl izdkj] R;kx fl¼kUr osQ leku] mRiknd 'kfDr dk fl¼kUr djnkrk dh euksoSKkfud
Hkkoukvksa ij vk/kfjr ugha gS] vfirq mldh djns; {kerk ij vk/kfjr gS tks fd mldh vk;] lafpr /u rFkk
lEifÙk vkfn osQ }kjk ekih tkrh gSA vr% mRiknd 'kfDr dk fl¼kUr vusd cká rÙoksa ij Hkh fopkj djrk gS
ftuesa djnkrk dh vk; rFkk lEifÙk vkfn Hkh lfEefyr gS tks fd okLro esa fdlh O;fDr dh dj nsus dh ;ksX;rk
dks izHkkfor djrh gSA mnkgj.k osQ fy,] ;g fl¼kUr osQoy vk; dks gh n`f"Vxr ugha j[krk] vfirq bl ckr ij
Hkh fopkj djrk gS fd og vk; vftZr fdl izdkj dh xbZ (vFkkZr~ O;fDrxr ifjJe djosQ vftZr dh xbZ ;k
lEifÙk osQ }kjk)_ vkSj ;fn lEifÙk osQ }kjk vftZr dh xbZ rks og lEifÙk fdl izdkj izkIr dh xbZ] vFkkZr~ D;k
og lEifÙk mÙkjkf/dkj esa izkIr gqbZ Fkh vFkok O;fDrxr iz;klksa ls oafpr dh xbZA fdlh Hkh O;fDr dh mRiknu
'kfDr eq[;r% lekt osQ vkfFkZd <k¡ps ij fuHkZj gksrh gS rFkk mu ykHkksa ij dj vnk djus dh ;ksX;rk dk eki
fd;k tk;s rks vkfFkZd <k¡ps (economic structure) dks rFkk ml vkfFkZd <k¡ps esa O;fDr ftu ykHkksa dks izkIr
djrk gS] mUgsa Hkh n`f"Vxr j[kk tkuk pkfg,A bl izdkj] R;kx fl¼kUrksa osQ O;fDroknh n`f"Vdks.k osQ foijhr]
mRiknd 'kfDr dk fl¼kUr lkekftd rÙo dks vf/d egÙo nsrk gSA

9-4 mRiknd 'kfDr osQ fl¼kUr esa lkeF;Z dk eki
(Index of Ability in Faculty Theory)

mRiknd&'kfDr osQ fl¼kUr osQ vuqlkj] O;fDr dh dj vnk djus dh lkeF;Z dks ekius osQ rhu egÙoiw.kZ
ekin.M gSaµ
(1) djnkrk dh vk;]
(2) djnkrk dh lEifÙk] rFkk
(3) djnkrk dk miHkksx Lrj ;k O;;A

(d) vk; (Income)µvk; ml /ujkf'k dk izrhd gS tks fd ,d fuf'pr vof/ osQ vUrxZr fdlh ifjokj
}kjk fdlh fØ;k (activity) }kjk izkIr dh tkrh gS ftlesa mlosQ }kjk vf/Ñr fVdkÅ miHkksDrk oLrqvksa dk
ewY; Hkh lfEefyr gSA ijUrq ekin.M osQ :i esa osQoy fucy vk; (net income) ij gh fopkj fd;k tkuk
pkfg,A Å¡ph vk; okys O;fDr;ksa ij vf/d dj yxk;k tkuk pkfg, ij fuEu vk; okys O;fDr;ksa ij ;k rks
dj de ek=kk esa yxk;k tk, vU;Fkk fcYoqQy NwV ns nh tk,A fdUrq ekSfnd vk; dks dj lkeF;Z dk mfpr
vk/kj ugha cuk;k tk ldrk] D;ksafdµ

(1) ;g lEHko gS fd nks O;fDr;ksa dh vk; leku gksrs gq, Hkh mudh dj lkeF;Z vyx&vyx gks ldrh
gS D;ksafd ,d dk nkf;Ro nwljs ls vf/d gksA
(2) oqQN O;fDr dBksj ifjJe ls vk; vftZr djrs gSa rks oqQN dh vk; lEifÙk ls gks ldrh gSA ,slh
fLFkfr esa nksuksa dh leku vk; gksrs gq, leku nj ls dj yxk;k tk ldrk gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 93
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY