Page 355 - DECO502_INDIAN_ECONOMIC_POLICY_HINDI

bdkbZμ25% ljdkjh foÙkμla?k vkSj jkT;
Pavitar Parkash Singh, Lovely Professional University

uksV
bdkbZμ25 : ljdkjh foÙkμla?k vkSj jkT;
(Government Finance : Union and States)

vuqØef.kdk (Contents)

mís'; (Objectives)
izLrkouk (Introduction)

25-1 ljdkjh foÙk% la?k ,oa jkT; (Government: Union and States)
25-2 lkjka'k (Summary)

25-3 'kCndks'k (Keywords)
25-4 vH;kl ç'u (Review Question)

25-5 lanHkZ iqLrdsa (Further Readings)

mís'; (Objectives)

bl bdkbZ osQ vè;;u osQ i'pkr~ fo|kFkhZ ;ksX; gksaxsμ

z ljdkjh foÙk% la?k ,oa jkT; dk foospu djus esaA

izLrkouk (Introduction)

Hkkjrh; lafo/ku esa la?kh; vkSj jkT;h; ljdkjksa ds foÙkh; vf/dkjksa dh Li"V ck¡V dh x;h gSA bl oxhZdj.k ds
fy, ftl fl¼kur dks viuk;k x;k mldk vk/kj ;g Fkk fd os dj] ftudk vUr% jkT;h; vk/kj gS] la?kh; ljdkj
}kjk yxk, tkrs gSa] tcfd LFkkuh; vk/kj okys jkT;h; ljdkjksa }kjk yxk, tkrs gSaA vof'k"V vf/dkj (Residuary
powers) la?kh; ljdkj dks çkIr gSaA

25-1 ljdkjh foÙk% la?k ,oa jkT; (Government: Union and States)

lafo/ku esa dqN la?kh; djksa ls çkIr jktLo dh jkT;ksa esa ck¡V lEcU/h /kjk,¡ nh xbZ gSaA la?kh; ljdkj }kjk yxk,
x, djksa dks pkj Hkkxksa esa ck¡Vk tkrk gSA (d) os dj tks dsUæ }kjk yxk, tkrs gSa vkSj tks iw.kZr;k dsUæ ljdkj
}kjk gh j[ks tkrs gSa_ ([k) os dj tks dsUæ }kjk yxk, rFkk ,d=k fd, tkrs gSa] ijUrq ftuls çkIr jktLo jkT;h;
ljdkjksa ds lkFk ck¡Vk tkrk gS_ (x) os dj tks dsUæ }kjk yxk, rFkk ,d=k fd, tkrs gSa] ijUrq ftuls çkIr leLr
jktLo jkT;ksa dks lkSai fn;k tkrk gS] vkSj (?k) os dj tks dsUæ }kjk yxk, tkrs gSa] ijUrq tks jkT; ljdkjksa }kjk
,d=k rFkk ç;qDr fd, tkrs gSA
la?kh; dj (Union Taxes) μ tks Hkkjrh; lafo/ku dh lkroha vuqlwph esa fn, x, gS] bl çdkja%

(1) d`f"k vk; dks NksM+dj vU; vk; ij dj] (2) fuxe vk; dj (Corporation income tax)] (3) lhek
'kqYd (custom Duties) ftuesa vk;kr rFkk fu;kZr 'kqYd 'kkfey fd, tkrs gSa] (4) 'kjkc rFkk Lokid
vkS"k/ksa dks NksM+ vU; oLrqvksa ij mRiknu 'kqYd] (5) d`f"kZ Hkwfe dks NksM+ vU; lEifÙk ij lEink ,oa mÙkjkfèkdkj
'kqYd] (Estate and Succession Duty)] (6) d`f"kZ Hkwfe dks NksM+ O;fDr;ksa vkSj dEifu;ksa dh ifjlEir ds iw¡th

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