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«¬’≈¬Δ «ÚÙ∂ Ú√» ÍæȪ ÈæÏ
(Units) (CONTENTS) (Page No.)
1. ÒØ’ «Úæ Á≈ ¡Ê ¡Â∂ ÷∂ (Meaning and Scope of Public Finance) 1
Dilfraz Singh, Lovely Professional University
2. «˜¡≈Á≈ ÂØ∫ «˜¡≈Á≈ √Ó≈«‹’ Ò≈Ì Á≈ «√˪ (Principles of Maximum Social Advantage) 25
Dilfraz Singh, Lovely Professional University
3. √Ú‹«È’ «Úæ (÷⁄) Á∆¡ª ¡≈«Ê’ ◊Â∆«ÚË∆¡ª È≈Ò √Ïø«Ë ÓπæÁ∂
(Issues Related to Economic Activities of Public Finance) (EXP.) 37
Dilfraz Singh, Lovely Professional University
4. √Ú‹«È’ «Úæ Á∂ √≈ËÈ : Ï‹‡ Á≈ ¡Ê ¡Â∂ Ì»«Ó’≈
(Instrument of Public Finance : Concepts and Role of Budget) 43
Dilfraz Singh, Lovely Professional University
5. ÒØ’ ¡≈◊Ó : ¡≈◊Ó Íz≈ÍÂ∆ ¡Â∂ ͱߋ∆ Íz≈ÍÂ∆
(Public Revenue: Revenue Receipts and Capital Receipts) 50
Dilfraz Singh, Lovely Professional University
6. ’ ÍæËÂ∆ ¡Â∂ «¬√ Á∂ ¡≈Ó Ó≈ÍÁø‚ (Taxation and Its Canons) 61
Pavitar Parkash Singh, Lovely Professional University
7. ’≈‹-√≈Ë’ «√˪ (Expediency Theory) 77
Pavitar Parkash Singh, Lovely Professional University
8. √Ó≈«‹’-≈‹È∆«Â’ «√˪ (Socio-Political Theory) 80
Pavitar Parkash Singh, Lovely Professional University
9. Ìπ◊Â≈È √ÓÊÂ≈ Á∂ «√˪ : Ú√»͒ ¡Â∂ «Ú¡’Â∆Í’ «ÁzÙ‡∆’؉
(Ability to Pay Theory : Objective and Subjective Indices) 83
Tanima Dutta, Lovely Professional University
10. ’≈ÿ≈ (’ Á≈ ÁÏ≈¡), ’-«ÚÚÂÈ ¡Â∂ ’≈Í≈ (’ Á≈ Ì≈)
(Impact, Shifting and Incidence of Taxation) 99
Tanima Dutta, Lovely Professional University
11. ’ «ÚÚÂÈ Á≈ «√˪ - ’∂∫Á∆’È ¡Â∂ «Ú’∂∫Á∆’È «√˪Â
(Theory of Tax Shifting : Concentration and Diffusion Theory) 105
Tanima Dutta, Lovely Professional University
12. ÍÃ√≈‰ «√˪ (Diffusion Theory) 120
Tanima Dutta, Lovely Professional University
13. ’ª Á≈ Ú◊∆’È ¡Â∂ ⁄؉ : ÍÃÂæ÷ ¡Â∂ ¡ÍÃÂæ÷ ÚÀ‡
(Classification and Choice of Taxes : Direct and Indirect Vat) 123
Tanima Dutta, Lovely Professional University
14. ¿πÂÍ≈ÁÈ ¡Â∂ Ú≈Ë∂ ¿πÂ∂ ’≈Ë≈È Á∂ ÍÃÌ≈Ú (Effect of Taxation on Production and Growth) 145
Ashwani Panesar, Lovely Professional University
15. ÒØ’ ’˜ : √Ú‹«È’ ¡Â∂ «Èæ‹∆ ’˜ Á∂ ¡Ê ¡Â∂ «¬√ Á∆¡ª ‘æÁª
(Public Debt : Meaning of Public and Private Debt and its Limitations) 164
Pavitar Parkash Singh, Lovely Professional University