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Public�FinanceDECO404

PUBLIC FINANCE

yksd foÙk

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Produced & Printed byLAXMI PUBLICATIONS (P) LTD.

113, Golden House, Daryaganj,New Delhi-110002

forLovely Professional University

Phagwara

Sr. No. Topic

1 Meaning and scope of Public Finance; Principles of maximum social advantage;

Issues related to economic activities of the public sector.

2 Instrument of public finance: concepts and role of budget; Public revenue: Revenue

receipts and capital receipts.

3 Taxation and its cannons; Division of tax burden: Expediency theory.

4 Socio – political theory; Ability to pay theory; objective and subjective indices.

5 Incidence of taxes and the effects of a tax, Forward and backward shifting; Theories

of tax shifting: the concentration theory; Diffusion theory.

6 Classification and choice of taxes: Direct and indirect, VAT; Effect of taxation on

production and growth.

7 Public Debt: Meaning of public and private debt and its limitations; Public debt,

economic growth and inflation.

8 Public expenditure: Meaning and nature of public expenditure, Wagner’s law of

Increasing of state activities; Effects of public expenditure and economic

stabilization; Public budget: Introduction, types.

9 Federal Finance: The rationale and principles; Indian Federal Finance: Historical

background, financial federalism under constitution.

10 Finance Commission: Introduction, rationale.

ikB~;Øe (SYLLABUS)

yksd foÙk (Public Finance)

mís’;

• bl fo"k; ¼dkslZ½ dk mís'; yksd foÙk dh ewy vo/kkj.kkvksa ls] fo'ks"kr% lef"V vFkZ'kkL= dh uhfr;ksa ds lanHkZ esa] Nk=ksa

dks voxr djkuk gSA Nk=ksa dks ljdkjh yksd foÙk uhfr;ksa dk lS)kafrd fof/k }kjk fo'ys"k.k djus dh tkudkjh nsukA

;g fo"k; ¼dkslZ½ yksd foÙk ij lef"V vFkZ'kkL= ds vuqiz;ksxksa ij cy nsrk gSA

Objectives

• The aims of this course are to introduce basic concepts of public finance, particularly in the context of macroeconomicspolicies, to the students. This course will provide students relevant theoretical methods to analyze government publicfinance policies. The course will emphasize on application of advanced macroeconomic to public finance.

fo"k;-lwphbdkbZ (Units) (CONTENTS) i`"B la[;k (Page No.)

1. Ykksd&foÙk dk vFkZ ,oa {ks= (Meaning and Scope of Public Finance) 1

2. vf/kdre lkekftd ykHk dk fl)kar (Principles of Maximum Social Advantages) 25

3. lkoZtfud foÙk ¼O;;½ ds vkfFkZd xfrfof/k;ksa ls lacaf/kr eqn~ns

[Issues Ralated to Economic Activities of Public Finance (Exp.)] 36

4. lkoZtfud foÙk ds lk/ku % ctV dk vFkZ ,oa Hkwfedk (Instrument of Public Finance: Concepts and Role of Budget) 42

5. yksd vkxe % vkxe izkfIr ,oa iw¡th izkfIr (Public Revenue: Revenue Receipts and Capital Receipts) 49

6. dj i)fr ,oa blds lkekU; ekinaM (Taxation and Its Canons) 61

7. dk;&lk/kd fl)kar (Expediency Theory) 77

8. lkekftd&jktuhfrd fl)kar (Socio-Political Theory) 80

9. Hkqxrku lkeF;Z ds fl)kar % oLrqijd ,oa O;fDrijd nf"Vdks.k (Ability to Pay Theory: Objective and Subjective Indices) 83

10. djk?kkr ¼dj dk ncko½] dj&foorZu ,oa djkikr ¼dj dk Hkkj½ (Impact, Shifting and Incidence of Taxation) 99

11. dj-foorZu dk fl)kar % ladsanz.k ,oa fodsanz.k fl)kar (Theories of Tax Shifting: Concentration and Diffusion Theory) 105

12. izlkj.k fl)kar (Diffusion Theory) 119

13. djksa dk oxhZdj.k vkSj p;u % izR;{k ,oa vizR;{k] oSV (Classification and Choice of Taxes: Direct and Indirect, Vat) 122

14. mRiknu vkSj o`f) ij djk/kku ds izHkko (Effects of Taxation on Production and Growth) 143

15. yksd _.k % lkoZtfud vkSj futh _.k ds vFkZ ,oa bldh lhek,¡

(Public Debt: Meaning of Public and Private Debt and its Limitation) 162

16. yksd _.k ds izHkko % lkoZtfud _.k rFkk vkfFkZd fodkl (Effect of Public Debt: Public Debt and Economic Growth) 173

17. yksd O;; (Public Expenditure) 197

18. yksd O;; ds izHkko (Effects of Public Expenditure) 213

19. lkoZtfud ctV (Public Budget) 233

20. la?kh; foÙk O;oLFkk (The Federal Finance) 249

21. Hkkjr esa la?kh; foÙk dk fodkl (Development of Federal Finance in India) 265

22. Hkkjrh; foÙk vk;ksx (Indian Finance Commission) 278

23. Ckkjgosa ,oa rsjgosa foÙk vk;ksx dh flQkfj’ksa (Implementation of XIIth and XIIIth Finance Commission) 293

24. Hkkjrh; yksd _.k (Indian Public Debt) 309

25. Hkkjrh; dj iz.kkyh (Indian Tax System) 326

26. Jh ,yñ dsñ >k lfefr dh flQkfj’ksa (Recommendations of Shri L. K. Jha Committee) 345

27. dj lq/kkjksa ij jktk pyS;k lfefr dh fjiksVZ (Recommendations of Raja J. Chelliah Committee on Tax Reforms) 350

28. izR;{k ,oa vizR;{k djksa ij dsydj lfefr dh flQkfj’ksa

(Recommendations of Kelker Committee on Direct and Indirect Tax) 356

29. jkT;ksa dk foÙk (States Finance) 362

30. LFkkuh; foÙk (Local Finance) 389

uksV

LOVELY PROFESSIONAL UNIVERSITYLOVELY PROFESSIONAL UNIVERSITYLOVELY PROFESSIONAL UNIVERSITYLOVELY PROFESSIONAL UNIVERSITYLOVELY PROFESSIONAL UNIVERSITY 1

bdkbZ—1% yksd foÙk dk vFkZ ,oa {ks=k

bdkbZµ1: yksd foÙk dk vFkZ ,oa {ks=k

(Meaning and Scope of Public Finance)

vuqØef.kdk (Contents)

mís'; (Objectives)

izLrkouk (Introduction)

1.1 yksd foÙk dk vFkZ (Meaning of Public Finance)

1.2 yksd foÙk dk egÙo ,oa {ks=k (Importance and Scope of Public Finance)

1.3 vk/qfud jkT; osQ dk;Z (Functions of Modern States)

1.4 yksd foÙk dh fo"k;&lkexzh (Subject-matter of Public Finance)

1.5 yksd rFkk futh foÙk (Public and Private Finance)

1.6 ljdkjh ;k jk"Vªh; ½.k (National Debt)

1.7 jk"Vªh; vFkZO;oLFkk esa yksd foÙk dk egÙo (Role of Public Finance in National

Economy)

1.8 lkjka'k (Summary)

1.9 'kCndks'k (Keywords)

1.10 vH;kl&iz'u (Review Questions)

1.11 lUnHkZ iqLrosaQ (Further Readings)

mís'; (Objectives)

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

• yksd foÙk dk egÙo ,oa mlosQ {ks=k dks le>us esaA

• vk/qfud jkT; osQ dk;ks± dh HkyhHkk¡fr tkudkjh izkIr djus esaA

• yksd foÙk dh fo"k;&lkexzh dks le>us gsrqA

• yksd foÙk rFkk futh&foÙk dh O;k[;k gsrqA

• jk"Vªh; vFkZO;oLFkk esa yksd foÙk osQ egÙo dks tkuus esaA


yksd foÙk vius vkiesa u;k fo"k; ugha gS vkSj bldk vè;;u izkphudky ls gksrk vk;k gS fdUrq oSKkfud <axls bldk vè;;u orZeku esa gh lEHko gks ik;k gSA izkphudky esa bl fo"k; dk {ks=k laoqQfpr Fkk fdUrq vktbldk {ks=k vis{kkÑr vf/d foLr`r gks pqdk gSA ;|fi izkphu ,drU=kh; iz.kkyh esa Hkh vk;&O;; dk C;ksjk j[kk

2 LOVELY PROFESSIONAL UNIVERSITYLOVELY PROFESSIONAL UNIVERSITYLOVELY PROFESSIONAL UNIVERSITYLOVELY PROFESSIONAL UNIVERSITYLOVELY PROFESSIONAL UNIVERSITY

uksV

yksd foÙk

tkrk Fkk fdUrq mldk izk:i NksVk gksrk Fkk D;ksafd jkT; osQ dk;Z vR;f/d lhfer FksA blosQ foijhr vk/qfudjkT;ksa osQ dk;ks± esa fujUrj o`f¼ gksrh tk jgh gSA fo'ks"kdj dY;k.kdkjh jkT;ksa dh LFkkiuk osQ i'pkr~ rks jkT;yksxksa osQ vk£Fkd thou esa bruh xgurk ls izos'k dj pqdk gS fd orZeku esa mldh vuqifLFkfr dh dYiuk ghugha dh tk ldrhA orZeku esa jkT; dk dk;Z osQoy lqj{kk dk izcU/ djuk rFkk dkuwu vkSj U;k; dh O;oLFkkrd gh lhfer ugha gS cfYd mls vusd dY;k.kdkjh dk;Z Hkh djus gksrs gSaA mnkgj.kkFkZ] Hkkjr rFkk fo'o osQvusd jkT;ksa dks vusd dk;Z] tSlsµlkekftd lqj{kk] turk dk laj{k.k] U;k;] jsyos] Hkkjh fo|qr la;U=k.k ov.kq&'kfDr tSlh vU; tuksi;ksxh lsok,¡ vkfn lEiUu djus gksrs gSaA vk£Fkd fu;kstu rFkk fu;ksftr fodkl dhygj us tks jkT;ksa osQ dk;ks± dh :ijs[kk esa iw.kZr;k ifjorZu dj fn;k gSA LokHkkfod gS fd jkT;ksa osQ dk;ks± esafujUrj o`f¼ gksus ls vk; vkSj O;; osQ <k¡ps esas Hkh o`f¼ gksxhA bl izdkj ;g dguk dfBu gksxk fd jkT; ftldkvkjEHk ek=k thou osQ fy, gqvk Fkk] og vkt vPNs ekuo&thou osQ fy, dk;Zjr gSA Li"V gS fd jkT;ksa osQc<+rs gq, dk;Zdykiksa osQ iQyLo:i jkT; dh vk; rFkk O;; osQ fy, mfpr izcU/ dh vko';drk vuqHko gqbZvkSj mldk ifj.kke ;g gqvk fd vkt yksd foÙk vkSj mldh leL;kvksa dk vè;;u oSKkfud <ax ls fd;k tkusyxkA

1-1 yksd foÙk dk vFkZ (Meaning of Public Finance)

yksd foÙk dk lEcU/ yksd&lÙkkvksa ;k ljdkjh lÙkkvksa (Public authorities) dh vk; rFkk O;; ls gksrkgSA ^yksd* (Public) 'kCn dk iz;ksx lk/kj.kr% ljdkj (Government) ;k jkT; (State) osQ fy, gh fd;ktkrk gSA yksd&lÙkkvksa esa lHkh izdkj dh ljdkjsa lfEefyr dh tkrh gSaA vr% ;g dgk tk ldrk gS fd yksdfoÙk dk lEcU/ osQUnz] jkT; rFkk LFkkuh;&lHkh izdkj dh ljdkjksa osQ vk;&O;; ls gksrk gS vkSj yksd foÙk osQvUrxZr bu lHkh izdkj dh ljdkjksa osQ vk;&O;; dk vè;;u fd;k tkrk gSA yksd foÙk dks fofHkUu fo}kuksa usifjHkkf"kr fd;k gSA oqQN eq[;&eq[; ifjHkk"kk,¡ fuEufyf[kr gSaµ

izks- MkYVu osQ 'kCnksa esa] ¶yksd foÙk dk lEcU/ yksd&lÙkkvksa dh vk; o O;; ls rFkk bu nksuksa osQijLij lek;kstu ls gSA¸1

izks- fiQ.Mys f'kjkt osQ vuqlkj] ¶lkoZtfud vf/dkfj;ksaa }kjk lk/uksa dh izkfIr ,oa O;; ls lEcfU/rfl¼kUrksa dk vè;;u gh jktLo dgykrk gSA¸2

csLVscy us bldks ifjHkkf"kr djrs gq, dgk gS] ¶jktdh; lk/uksa dh iw£r ,oa mudk mi;ksx gh vè;;udh lkexzh gS ftls jktLo dgk tkrk gSA¸3

izks- esgrk osQ 'kCnksa esaa] ¶jktLo jkT; osQ ekSfæd rFkk lk[k lEcU/h lk/uksa dk vè;;u gSA¸4

fo'ys"k.kµfofHkUu fo}kuksaa }kjk yksd foÙk dh mi;qZDr ifjHkk"kkvksa dk vè;;u djus osQ i'pkr~ ;g Li"V gkstkrk gS fd yksd foÙk dk ewy vFkZ osQUnzh;] izkUrh; rFkk LFkkuh; 'kklu&lÙkkvksa osQ vk; rFkk O;; ls gSA ysfduorZeku le; esa ;g vFkZ vkSj vf/d foLr`r vkSj O;kid gks x;k gSA vc yksd foÙk dk vè;;u osQoy ljdkjhvk;&O;; ls lEcfU/r ugha vfirq blosQ vUrxZr foÙkh; iz'kklu] ys[kk ijh{k.k o foÙkh; fu;U=k.k Hkh lfEefyrfd;k tkrk gSA

1. “It deals with the income and expenditure of public authorities and with the adjustmentof one to another.” —Dalton

2. “The study of the principles underlying the spending and raising of funds publicauthorities.” —Findlay Shirras

3. “Public Finance deals with the expenditure and income of public authorities of the Stateand their mutual relation as also with the financial administration and control.”

—C.F. Bastable

4. “Public Finance then constitutes a study of the monetary and credit resources of theState.” —J.K. Mehta

uksV



vr% yksd foÙk dh ifjHkk"kk ge bl izdkj dj ldrs gSaµ;g og foKku gS tks lkoZtfud vk;&O;;] Í.k rFkkfoÙkh; iz'kklu] ys[kk ijh{k.k o foÙkh; fu;U=k.k osQ ewy fl¼kUrksa dk rFkk jktdks"kh; fØ;kvksa o jktdks"kh;uhfr;ksa dk lekt vkSj vk£Fkd&O;oLFkk ij gksus okyh izfrfØ;kvksa dk vè;;u djrk gSA

lSUMiQksMZ us yksd foÙk dks fuEu izdkj ifjHkkf"kr fd;k gS] ¶yksd foÙk dk vFkZ'kkL=k fo'ks"k :i ls lkewfgdvko';drkvksa dh lUrqf"V ls lEcfU/r gSA blesa ge mu vk£Fkd leL;kvksa dk vè;;u djrs gSa tks jkT; vFkoklkoZtfud {ks=k esa mBrh gSa] tSls futh vkSj lkoZtfud {ks=kksa osQ chp lk/uksa dk foHkktu fdl izdkj fd;k tkrkgS rFkk lkoZtfud {ks=k osQ vUrxZr ljdkjh O;; osQ fofHkUu lkè;ksa dh lUrqf"V osQ fy, lk/uksa dk vkoaVu oSQlsfd;k tkrk gSA¸

Li"V gS fd yksd foÙk ;k jkt foÙk (Public Finance) fofHkUu ljdkjksa dh vk; ,oa O;; osQ rjhdksa ,oalek;kstu ls lEcfU/r leL;kvksa dk vè;;u djrk gSA yksd fudk; (public bodies) ftu jhfr;ksa ls viuk/u [kpZ djrs gSa rFkk ftu mik;ksa ls vk; rFkk Í.k izkIr djrs gSa] mu mik;ksa o jhfr;ksa dks gh yksd foÙk dhfØ;kvksa dk uke fn;k tkrk gSA ;s mik; pw¡fd jktdks"k (fiscal or public treasury) dh fØ;kvksa ls lEcU/j[krs gSa] vr% mUgsa jktdks"kh; fØ;k,a (fiscal operations) Hkh dgk tkrk gSA bl izdkj jktdks"kh; fØ;k,¡rFkk jktdks"kh; uhfr;k¡ (fiscal policies) yksd foÙk osQ vfHkUu vax cu x;s gSaA jktdks"kh; fØ;kvksa rFkkjktdks"kh; uhfr;ksa dk izHkko jk"Vªh; mRiknu] jk"Vªh; vk;] ns'k osQ thou&Lrj (standard of living), /u rFkkvk; osQ forj.k rFkk eqnzk cktkj (money market) vkfn ij iM+rk gS vkSj mlls ns'k dk lEiw.kZ vk£Fkdthou izHkkfor gksrk gSA bl izdkj] ns'k dk gj O;fDr yksd foÙk osQ mik;ksa ls lEcfU/r gksrk gSA

uksV~l jktdks"kh; uhfr;k¡ yksd foÙk osQ vfHkUu vax gSaA

1-2 yksd foÙk dk egÙo ,oa {ks=k (Importance and Scope of Public Finance)

yksd foÙk osQ egÙo ,oa {ks=k dk vè;;u ge fuEufyf[kr rhu 'kh"kZdksa osQ vUrxZr djsaxsµ

(1) jkT; osQ dk;Z]

(2) vk£Fkd thou ij jktdks"kh; fØ;kvksa dk izHkko] rFkk

(3) yksd foÙk dh fo"k; lkexzhA

(1) jkT; osQ dk;Z (Functions of the State)µizkphu vFkZ'kkL=kh pw¡fd gLRk{ksi u djus dh vcUèk uhfr(laissez faire) esa fo'okl djrs Fks] vr% mUgksaus bl ckr dk leFkZu fd;k fd ljdkj osQ dk;ks± dh la[;kde ls de gksuh pkfg,A lu~ 1776 esa ,Me fLeFk us ¶osYFk vkWiQ us'kUl¸ (Wealth of Nations) ukedviuh iqLrd esa jkT; osQ dk;ks± osQ lEcU/ esa loZizFke ,d ys[k fy[kkA ,Me fLeFk osQ vuqlkj] ¶,d iw.kZizHkqRo&lEiUu jk"Vª¸ osQ dÙkZO;kas dks fuEufyf[kr rhu oxks± esa ck¡Vk tk ldrk gSµ

(d) vU; jk"Vªksa osQ vkØe.k rFkk vU;k; osQ fo#¼ jk"Vª dks lqj{kk iznku djuk]

([k) ukxfjdksa osQ chp vkUrfjd 'kkfUr] U;k; o O;oLFkk cuk;s j[kuk] rFkk

(x) oqQN ,sls lkoZtfud dk;ks± ,oa lkoZtfud laLFkkvksa dh LFkkiuk djuk ,oa mudk lapkyu djuk] tks;|fi lEiw.kZ lekt osQ fy, vR;f/d ykHknk;d gksa] ijUrq ftudks futh O;fDr;ksa }kjk izkjEHk djusrFkk pykus esa mUgsa equkiQk u gksA mudk er Fkk fd ,sls lkoZtfud dk;ks± esa mu dk;ks± dks eq[; ekuktkuk pkfg, ftuosQ }kjk jkT; esa O;kikj o okf.kT; dh lqfo/ktud fLFkfr;k¡ mRiUu gksaA ;g rks Li"Vgh gS fd ;s rhuksa dk;Z fdlh Hkh ljdkj osQ izkjfEHkd dk;Z gSaA fdlh ,slh fLFkj jktuSfrd O;oLFkkdh dYiuk djuk Hkh vlEHko gS ftlesa fd bu dk;ks± dks ewyHkwr dk;Z u ekuk tkrk gksA orZeku


uksV

yksd foÙk

le; esa ljdkj vk£Fkd o lkekftd y{;ksa dh iw£r osQ fy, tks dk;Z djrh gS mUgas ,Me fLeFkosQ r`rh; oxZ osQ dk;Z dh Js.kh esa j[kk tk ldrk gSA ;gk¡ ;g ckr mYys[kuh; gS fd 18oha 'krkCnhosQ baXyS.M eas ,Me fLeFk us Hkh ljdkjh [kpZ dh bu nks 'kk[kkvksa (vFkkZr vk£Fkd o lkekftdy{;ksa) osQ fodkl ij tksj fn;k FkkA

fdUrq vusd vFkZ'kkfL=k;ksa] tSlsµbaXyS.M esa jkscVZ vksfou (Robert Owen) vkSj tkWu LVqvkVZ fey us tksfd laLFkkid lEiznk; (classical school) osQ vuq;k;h Fks] vcU/ uhfr osQ nks"kksa dh vksj yksxksa dk è;kufnyk;k vkSj ljdkjh gLr{ksi dh odkyr dhA izQk¡l esa fllkse.Mh (Sisomandi) us Hkh vcU/ uhfr(Laissez faire) osQ fl¼kUr dh vkykspuk dh vkSj xjhcksa osQ fgrksa dh j{kk osQ fy, jktdh; fu;U=k.k dklq>ko fn;kA fofHkUu ns'kksa osQ lektokfn;ksa (socialists) us fdlh u fdlh :i esa mRiknu osQ lk/uksa osQlekthdj.k (socialization) dk blfy, lq>ko fn;k] ftlls Jfed oxZ dks izpfyr iw¡thoknh vFkZO;oLFkkosQ 'kks"k.k ls cpk;k tk losQA lu~ 1930 dh xEHkhj vk£Fkd eUnh (Economic depression) rFkk dhUl }kjkjkstxkj osQ lkekU; fl¼kUr dk izfriknu rks vcU/ uhfr osQ fy, ekSr dh ?k.Vh gh cu xbZA dhUl us crk;kfd jkT; dks jktdks"kh; fØ;kvksa osQ }kjk jkstxkj esa o`f¼ djuk vkSj mls mPp Lrj ij cuk;s j[kuk lEHko gSAbl izdkj vk£Fkd thou esa ljdkjh gLr{ksi rFkk izos'k dk leFkZu cjkcj c<+rk x;k vkSj ;g Øe vkt Hkhpkyw gSA

fdUrq jkT; dh /kj.kk (concept) rFkk jkT; osQ dk;ks± dh :ijs[kk esa 'kuS% 'kuS% ifjorZu gksrk jgk gSA ;g ckrvc vR;Ur O;kid :i ls Lohdkj dh tkrh gS fd jkT; dk mís'; lEiw.kZ lekt dk dY;k.k vfèkd ls vf/ddjuk gSA jkT; dh blh /kj.kk osQ iQyLo:i jkT; osQ dk;ks± dk foLrkj gqvk gS vkSj blhfy, mls fpfdRlklqfo/kvksa] f'k{kk] fu/Zu&lgk;rk o LokLF; j{kk rFkk vU; vusd tuksi;ksxh lsokvksa dh O;oLFkk djuh gksrh gS]ftlls lEiw.kZ lekt osQ gh dY;k.k (welfare) esa o`f¼ dh tk losQA orZeku le; eas] jkT; dbZ izdkj ls viuhturk dh lgk;rk djrk gSA mnkgj.kkFkZ] og jsyksa] lM+dksa] fctyh rFkk Mkd o rkj tSlh ewyHkwr lsokvksa dhO;oLFkk djosQ ns'k dh mRiknu 'kfDr esa o`f¼ djrk gS] og vk; osQ forj.k esa ikbZ tkus okyh vlekurkvksa dksde djus osQ fy, vko';d ix mBkrk gS] og deh okyh oLrq osQ mRiknu rFkk forj.k ij fu;U=k.k yxkrkgS] og vko';d inkFkks± dh dherksa dks fu;fU=kr djrk gS vkSj eqnzk&LiQhfr (inflation) rFkk eUnh(depression) dks jksdus osQ fy, rFkk muosQ izfrdkj osQ fy, ;Fkksfpr ix mBkrk gSA ;q¼dky esa] jkT; ns'kosQ lEiw.kZ lk/uksa ij viuk fu;U=k.k j[krk gS rFkk mUgsa fo'ks"k fn'kk esa blfy, xfr'khy djrk gS rkfd ;q¼ dkeqdkcyk liQyrkiwoZd fd;k tk losQA

mUur ,oa fodflr ns'kksa (advanced countries) dh ljdkjsa bl ckr osQ fy, izfrc¼ vFkok opuc¼ gksrhgSa fd os ns'k osQ jkstxkj dk ,d fLFkj ,oa O;kid Lrj cuk;s j[ksaA mudk y{; gh ;g gksrk gS fd ns'k dhvFkZO;oLFkk (economy) ;FkklEHko iw.kZ jkstxkj osQ Lrj ij dk;Z'khy jgsA os ,sls dk;ZØeksa esa lfØ; :i lsHkkx ysrh gSa ftuosQ }kjk jk"Vªh; vk; esa o`f¼ gks rFkk vFkZO;oLFkk fujUrj izxfr dh vksj vxzlj jgsA tgk¡ rdvYifodflr vFkok fodkl'khy ns'kksa (underdeveloped or developing countries) dh ljdkjksa dkiz'u gS] os Hkh izxfr'khy vk£Fkd fodkl osQ dk;ZØeksa osQ fy, opuc¼ (committed) gksrh gSaA vr% gksldrk gS fd ,sls ns'k vius lEiw.kZ lk/uksa dk gh ;kstukc¼ fodkl djsaA Li"V gS fd fodflr] vYifodflrvFkok fodkl'khy lHkh ns'kksa esa jkT; osQ dk;ks± esa Bksl o`f¼ gqbZ gS vkSj lEHkkouk ;gh gS fd ljdkj osQ nkf;Roksa,oa ftEesnkfj;ksa esa T;ksa&T;ksa o`f¼ gksxh] oSls&oSls jkT; osQ dk;ks± esa vkSj foLrkj gksxkA gekjs ns'k dh orZekuifjfLFkfr;k¡ blh rF; dh iqf"V djrh gSaA gekjk ns'k ,d vYifodflr ns'k gSaA vr% fodkl&;kstukvksa dks ykxwdjus osQ fy, ljdkj T;ksa&T;ksa u;s&u;s nkf;Ro vius Åij ys jgh gS] R;ksa&R;ksa vk£Fkd thou esa mldk izos'kc<+rk tk jgk gS vkSj mlosQ dk;ks± dh la[;k c<+rh tk jgh gSA

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D;k vki tkurs gSa lu~ 1776 esa ,Me fLeFk us Wealth of Nations uked viuh iqLrd esa jkT; osQ dk;ks±

osQ laca/ esa loZizFke ,d ys[k fy[kkA

Lo&ewY;kadu (Self Assessment)

fjDr LFkkuksa dh iw£r djsa (Fill in the blanks) %

1. yksd foÙk dk laca/ yksd&lÙkkvksa ;k ljdkjh lÙkkvksa dh vk; rFkk --------- ls gSA

2. --------- 'kCn dk iz;ksx lk/kj.kr% ljdkj ;k jkT; osQ fy, gh fd;k tkrk gSA

3. yksd foÙk dh fØ;kvksa dks --------- fØ;k,¡ Hkh dgk tkrk gSA

4. --------- esa ,Me fLeFk us osYFk vkWiQ us'kUl* uked viuh iqLrd esa jkT; osQ dk;ks± osQ laca/ esa loZizFke,d ys[k fy[kkA

5. lu~ --------- esa xEHkhj vk£Fkd eanh gqbZA

1-3 vk/qfud jkT; osQ dk;Z (Functions of Modern States)

bu c<+s gq, dk;ks± dks iwjk djus osQ fy, jkT; dks viuk [kpZ c<+kuk gksrk gS vkSj [kpZ dh iw£r osQ fy, mlsyksd foÙk esa fn;s x;s rjhdksa dks viukdj fofHkUu Ïksrksa ls /u izkIr djuk gksrk gSA vr% jkT; osQ dk;ks± omÙkjnkf;Roksa dk foLrkj gksus osQ lkFk gh lkFk vktdy yksd foÙk osQ vè;;u dk egÙo ,oa {ks=k Hkh fujUrjc<+rk gh tk jgk gSA

vk/qfud jkT; osQ dk;ks± osQ fo'ys"k.k ls irk pyrk gS fd tu&dY;k.k (welfare) osQ fy, fuEufyf[kr lsokvksadh vko';drk gksrh gSµ

(a) vkUrfjd o cká lqj{kk (security) rFkk lSfud] iqfyl rFkk vU; lqj{kkRed lsokvksa osQ fy,O;; dh O;oLFkk djukA

(b) U;k; (justice) vFkok fooknksa dk fuiVkjkA

(c) vk£Fkd m|eksa rFkk vU; ,slh lsokvksa dk fu;eu o fu;U=k.k tSls fd flDdk <ykbZ (coinage)]ckV rFkk eki (weight and measures)] O;kolkf;d xfrfo/;ksa dk fu;eu (regulation)

rFkk oqQN m|eksa (enterprises) dh ljdkjh LokfeRo o lapkyuA

(d) f'k{kk] lkekftd lgk;rk] lkekftd chek] LokLF; fu;U=k.k rFkk ,slh gh vU; fØ;kvksa osQ }kjklkekftd rFkk lakLÑfrd dY;k.k esa o`f¼ djukA

(e) vkS"kf/;ksa dk fuekZ.k o fcØh] e| dh fcØh] tqvk rFkk vU; lekt fojks/h dk;Zokfg;ksa ij fu;U=k.kyxkdj uSfrd Lrjksa dk vfu;eu djukA

(f ) izkÑfrd lk/ukas dk laj{k.kA

(g) ifjogu rFkk lapkj osQ lk/uksa ij fu;U=k.k j[kdj rFkk ,sls gh vU; mik;kas }kjk jkT; dh ,drk dksu osQoy cuk;s j[kuk vfirq mlesa vkSj o`f¼ djukA

(h) ljdkj dk iz'kklu rFkk ljdkjh vf/dkfj;ksa dh lgk;rkA

(i) ljdkj dh foÙkh; O;oLFkk vkSj jktdks"kh; fu;U=k.k dk iz'kkluA

( j) le;≤ ij /eZ ls lEcfU/r dk;ZA

(2) jktdks"kh; fØ;kvksa osQ izHkko (Effect of Fiscal Operations)µvk£Fkd fo'ys"k.k (economicanalysis) ls irk pyrk gS fd yksd foÙk dh dk;Zokfg;k¡ fuos'k (investment) rFkk miHkksx ij Bksl izHkko


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yksd foÙk

Mkyrh gSaA vr% budk mi;ksx oqQy ek¡x dks fu;fU=kr djus rFkk vFkZO;oLFkk dks fLFkj djus esa ljyrk ls fd;ktk ldrk gSA ljdkjh O;; vFkZO;oLFkk esa fLFkjrk ykus okyh jktdks"kh; uhfr (fiscal policy) dk eq[; vkèkkjgksrk gS vkSj mlesa ifjorZu ykdj ns'k osQ oqQy O;; dks fu;fU=kr fd;k tk ldrk gSA fdUrq bl fn'kk esa ljdkjhO;; osQoy rHkh lfØ; gksrk gS rc ljdkj fdlh fuf'pr vof/ esa viuh vk; ls vf/d ;k de [kpZ djrhgSA vr% mUur ns'k viuh vFkZO;oLFkk esa fLFkjrk ykus osQ fy, lnk vPNh jktdks"kh; uhfr dk gh vkJ; ysrsgSa vkSj vk£Fkd fu;kstu osQ vU; lHkh mik;ksa esa bls gh mDr mís'; dh iw£r dk loZJs"B mik; ekurs gSaA

;|fi Åij osQ oDrO; dh Hkh oqQN lhek,¡ gSa] fiQj Hkh jk"Vªh; vk; o mRiknu esa LFkkf;Ro ykus rFkk oqQNlhekvksa osQ vUrxZr mlesa o`f¼ djus dk ;g lokZf/d 'kfDr'kkyh rFkk ,dek=k vL=k jgk gSA ,d mUurvFkZO;oLFkk (advanced economy) esa] tgk¡ fd izfr O;fDr vk; (per capita income) dk dkiQh vPNkLrj gksrk gS] jk"Vªh; vk; dh o`f¼ osQ ekxZ dh ,d eq[; ck/k ;g gksrh gS fd lk/uksa esa gksus okyh o`f¼ dhrqyuk esa ek¡x ugha c<+rh] vr% fuos'k osQ volj de gks tkrs gaSA ek¡x gksus dk dkj.k ;g gksrk gS fd vk; c<+usosQ lkFk&lkFk lhekUr miHkksx&izo`fÙk (Marginal propensity to consume) ?kVrh tkrh gSA vr% jk"Vªh;vk; osQ forj.k esa ;fn vf/d lekurk ykbZ tk, rks mlls miHkksx dk;Z dks cy feyrk gS vkSj fuos'k rFkk oqQymRiknu esa o`f¼ gksus yxrh gSA bl izdkj mPp vk; okys vkS|ksfxd ns'k ^Å¡ph etnwjh o de ykHk* okyhvFkZO;oLFkk dks viukdj rFkk ,slh gh vU; jktdks"kh; dk;Zokfg;ksa osQ }kjk vk; ls forj.k esa vf/dkf/dlekurk ykdj viuh vk; rFkk yksxksa osQ thou Lrj dks dkiQh Å¡pk mBk ldrs gSaA vr% mUur ns'kksa esa vk£FkdfLFkjrk ykus rFkk jk"Vªh; vk; o mRiknu osQ leku ,oa U;k;iw.kZ forj.k osQ fy, yksd foÙk dh dk;Zokfg;ksa dkscM+k egÙoiw.kZ ekuk tkrk gSA

vYifodflr ns'kksa esa Hkh] ljdkj dk eq[; y{; ;g gksrk gS fd ns'k dk rhoz xfr ls vk£Fkd fodkl gks rFkkjk"Vªh; mRiknu dk U;k;iw.kZ forj.k (equitable distribution) gks] vkSj jktdks"kh; uhfr (fiscal policy)bu y{;ksa dh iw£r osQ fy, egÙoiw.kZ vL=k cu ldrh gSA

jktdks"kh; uhfr ns'k dh vFkZO;oLFkk ij izHkko Mky ldrh gS] ,d vksj rks ;g ljdkjh vk; (Publicincome) dh ek=kk esa o`f¼ djosQ ,slk dj ldrh gS vkSj nwljh vksj] ljdkjh [kpZ (public expenditure)dh ek=kk rFkk mldh fn'kk&ifjorZu djosQA rhu egÙoiw.kZ jktdks"kh; mik;] ftuosQ }kjk fd ljdkjh [ktkusvFkok jktdks"k osQ lk/uksa esa o`f¼ dh tk ldrh gS] ;s gSaµdjk/ku ;k djkjksi.k (taxation) turk osQ mèkkjrFkk Í.k&izkfIr vFkok lk[k&fuekZ.kA ;g vko';d gS fd jktdks"kh; mik;ksa dk miHkksx buesa ijLij iw.kZrkyesy j[krs gq, fd;k tk,] rkfd yksxksa osQ vk£Fkd thou ij lkekftd dY;k.k ,oa vk£Fkd izxfr osQ :iesa buosQ loksZÙke rFkk O;kid izHkko iM+saA

;g Hkh Li"V :i ls le> fy;k tkuk pkfg, fd bu rhuksa mik;ksa esa djk/ku gh lokZf/d egÙoiw.kZ gSA ;fndjksa dk fu/kZj.k cqf¼eÙkk osQ lkFk fd;k tk, vkSj mudks lko/kuh osQ lkFk ykxw fd;k tk, rks djkèkkujktdks"kh; uhfr dk vR;Ur izHkko'kkyh vL=k cu ldrk gSA fodkl osQ lkekU; dk;ZØe osQ ,d vax osQ :iesa] djk/ku dk miHkksx fuEu y{;ksa dh izkfIr osQ fy, fd;k tk ldrk gSµ

(d) miHkksx ij jksd yxkdj ;k mlesa mlesa dVkSrh djosQ mRifÙk osQ lk/uksa dks miHkksx osQ fuos'k dhvksj LFkkukUrfjr djukA

([k) cpr rFkk fuos'k djus osQ fy, izsj.kk o izksRlkgu nsukA

(x) lk/uksa dks turk osQ gkFkksa esa ls jkT;ksa osQ gkFkksa esa nsuk] ftlls lkoZtfud fuos'k djuk lEHko gkslosQA

(?k) vk£Fkd vlekurkvksa esa deh djukA

bl izdkj ;g Li"V gS fd ;s lHkh y{; jk"Vªh; vk; esa rhoz o`f¼ rFkk mlosQ forj.k esa lq/kj osQ vfUre y{;ksals esy [kkrs gSaA vr% vYifodflr ns'kksa osQ vk£Fkd fodkl rFkk lkekftd dY;k.k dh n`f"V ls Hkh yksd foÙkdh dk;Zokfg;ksa dk Hkkjh egÙo gSA

uksV



1-4 yksd foÙk dh fo"k;&lkexzh (Subject-matter of Public Finance)

yksd foÙk ,d ,slk foKku gS] ftldk lEcU/ ljdkj dh vk; rFkk O;; ls gS fdUrq orZeku le; esa bldk{ks=k ,oa egÙo vkSj foLr`r gks x;k gSA vk/qfud vFkZ'kkfL=k;ksa us bldks fuEufyf[kr foHkkxksa esa ck¡Vk gS lkoZtfudvk;] lkoZtfud O;;] lkoZtfud Í.k vkSj lEiw.kZ :i esa jktdks"kh; O;oLFkk dh leL;k,¡] tSls fd foÙkh;iz'kkluA bu foHkkxksa dk laf{kIr fooj.k fuEu izdkj gSµ

(1) lkoZtfud vk; ;k yksd jktLo (Public Revenue)µbu foHkkx esa ljdkjh vk; dh izkfIr ,oa mlesao`f¼ osQ mik;ksa] djk/ku osQ fl¼kUrksa rFkk muls lEcfU/r vU; leL;kvksa dk foospu ,oa fo'ys"k.k fd;ktkrk gSA

bl foHkkx osQ vUrxZr fuEu dk;Z fd;s tkrs gSaµ

(a) lkoZtfud vk; osQ dkSu&dkSu ls lk/u gSa vFkkZr~ lkoZtfud vk; dk oxhZdj.kA

(b) dj tks fd lkoZtfud vk; dk ,d izeq[k lk/u gS] dj fdrus izdkj osQ gksrs gSa vFkkZr~ dj dkoxhZdj.kA

(c) dj yxkus esa fdu&fdu ckrksa ij è;ku nsuk pkfg, vFkkZr~ djkjksi.k osQ fl¼kUrA

(d) turk dh dj nsus dh 'kfDr ls D;k rkRi;Z gS vkSj ;g fdu&fdu ckrksa ij fuHkZj djrh gS vFkkZr~dj ns; {kerk rFkk mlosQ fu/kZjd rRoA

(e) lkoZtfud vk; dk ns'k osQ mRiknu rFkk vk£Fkd forj.k ij D;k izHkko iM+rk gS vFkkZr~ lkoZtfudvk; osQ izHkkoA

(f) fdu&fdu dkj.kksa ls ,d dj dk Hkkj fdlh vU; O;fDr ij Vkyus esa] liQy gksrk gS\ vFkkZr~ djosQ foorZu osQ rRoA

(2) lkoZtfud O;; (Public Expenditure)µyksd foÙk dk ;g foHkkx ljdkjh O;; osQ fl¼kUrksa rFkkns'k osQ vk£Fkd thou ij vFkkZr~ mRiknu] forj.k rFkk fofHkUu oxks± ij iM+us okys mlosQ izHkkoksa dk vè;;udjrk gSA

bl foHkkx osQ vUrxZr fuEufyf[kr leL;kvksa dk vè;;u ,oa fo'ys"k.k fd;k tkrk gSSµ

(a) lkoZtfud O;; dk oxhZdj.kA

(b) fdu&fdu enksa ij ljdkjh O;; gksuk pkfg, vkSj fdu&fdu ij ugha\ vFkkZr~ lkoZtfud O;; dk{ks=kA

(c) lkoZtfud O;; djrs le; fdu&fdu ckrksa ij è;ku nsuk pkfg, vFkkZr~ lkoZtfud O;; osQ fl¼kUrA

(d) lkoZtfud O;; dk ns'k osQ mRiknu rFkk vk£Fkd forj.k ij D;k izHkko iM+rk gS\ vFkkZr~ lkoZtfudO;; osQ izHkkoA

(3) lkoZtfud Í.k (Public Debt)µbl foHkkx osQ vUrxZr ;g vè;;u fd;k tkrk gS fd ljdkjh Í.kD;ksa fy, tkrs gSa] oSQls fy, tkrs gSa] mudk Hkqxrku fdl izdkj fd;k tkrk gS rFkk mudk lekt ij D;k izHkkoiM+rk gSA

lkoZtfud Í.k osQ vUrxZr fuEu ckrksa dk vè;;u fd;k tkrk gSµ

(a) fdu&fdu ifjfLFkfr;ksa esa ljdkj osQ fy, Í.k ysuk ok¡Nuh; gksxk vFkkZr~ lkoZtfud Í.k dk {ks=kA

(b) lkoZtfud Í.k fdrus izdkj osQ gksrs gSa vFkkZr~ lkoZtfud Í.k dk oxhZdj.kA

(c) fdu n'kkvksa esa Í.k ysuk vf/d mi;qDr gksxk vkSj fdu n'kkvksa esa dj yxkuk vFkkZr~ Í.k vkSj djdk rqyukRed vè;;uA

(d) fdu n'kkvksa esa ns'k osQ Hkhrj ls Í.k ysuk vf/d mi;qDr gksxk vkSj fdu esa fons'kksa ls vFkkZr~vkUrfjd rFkk cká Í.k dh rqyukA


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yksd foÙk

(e) ?kkVs dk foÙk izcU/ D;k gksrk gS] fdl lhek rd ?kkVs dk foÙk izcU/ fd;k tk ldrk gS vkSj mlosQD;k izHkko gksrs gSa vFkkZr~ ?kkVs osQ foÙk izcU/ dk vFkZ] lhek rFkk izHkkoA

(f) Í.k dh okilh osQ dkSu&dkSu ls rjhosQ vkSj muesa ls gj ,d osQ D;k xq.k o nks"k gSa vFkkZr~ lkoZtfudÍ.k osQ 'kks/u osQ fl¼kUrA

(g) Í.k osQ D;k izHkko gksrs gSa\

(4) foÙkh; iz'kklu (Financial Administration)µyksd foÙk dh bl 'kk[kk osQ vUrxZr iz'kklfudfu;U=k.k osQ mik;ksa rFkk ctV dh rS;kjh ls lEcfU/r leL;kvksa dk vè;;u rFkk fo'ys"k.k fd;k tkrk gSA

foÙkh; iz'kklu osQ vUrxZr fuEu ckrksa dk vè;;u fd;k tkrk gSµ

(a) ctV fdl izdkj rS;kj] ikl rFkk dk;kZfUor fd;k tkrk gS\

(b) fofHkUu djksa dk ,d=khdj.k fdu&fdu vf/dkfj;ksa rFkk laLFkkvksa }kjk gksrk gS\

(c) O;; foHkkxksa dk lapkyu fdl izdkj gksrk gS\

(d) lkoZtfud ys[kksa osQ fy[kus rFkk muosQ vkWfMV osQ fy, dkSu&dkSu ls foHkkx rFkk vf/dkjh gksrs gSarFkk muosQ D;k&D;k vf/dkj rFkk mÙkjnkf;Ro gSa\

csLVscy us jktLo osQ bl foHkkx dh vko';drk rFkk egÙo ij fo'ks"k cy fn;kA muosQ vuqlkj dksbZ Hkh foÙkdh iqLrd iw.kZ ugha dgh tk ldrh gS tc rd fd og foÙkh; iz'kklu vkSj ctV dh leL;kvksa dk vè;;uugha djrhA

fo"k;&lkexzh lEcU/h vk/qfud er

vk/qfud vFkZ'kkfL=k;ksa osQ erkuqlkj] yksd foÙk dh fo"k;&lkexzh osQ mijksDr pkj Hkkxksa osQ vfrfjDr fuEu nksHkkxksa dks Hkh lfEefyr fd;k tkuk pkfg,µ

(1) vk£Fkd fLFkjrk (Economic Stabilisation)µbl foHkkx osQ vUrxZr ;g vè;;u fd;k tkrk gS fdorZeku esa lHkh vFkZO;oLFkkvksa dk] vk£Fkd fLFkjrk] ,d eq[; mís'; gksrk gS] bldks cuk;s j[kus osQ fy,jktdks"kh; uhfr (Fiscal policy) dks fdl izdkj ls miHkksx esa yk;k tk,\ ns'k dh jk"Vªh; vk; esa U;k;ksfprforj.k] dher fLFkjrk dks cuk;s j[kus osQ fy, jktdks"kh; uhfr ,d egÙoiw.kZ vL=k ekuk tkus yxk gSA bldhlgk;rk ls ns'k dh mRiknu fØ;kvksa dk fu;eu djosQ vk£Fkd fLFkjrk LFkkfir dh tk ldrh gSA

(2) vk£Fkd o`f¼ (Economic Growth)µoqQN fo}kuksa dk dguk gS fd vk£Fkd fLFkjrk dh leL;k ewyHkwr:i ls fodflr ns'kksa dh gksrh gSA fodkl'khy ns'kksa esa rks eq[; leL;k vk£Fkd o`f¼ dh gksrh gSA ,slh fLFkfresa bu ns'kksa esa vk;] cpr] fuos'k ,oa iw¡th&fuekZ.k esa o`f¼ djus dh vko';drk gksrh gS tks jktdks"kh; midj.kksaosQ iz;ksx ls gh lEHko gks ldrk gSA bl lEcU/ esa izfl¼ vFkZ'kkL=kh izks- jSxuj uoZQls (R. Nurkse) dk dgukBhd izrhr gksrk gS] ¶esjk vVwV fo'okl gks pqdk gS vYi&fodflr ns'kksa esa iw¡th&fuekZ.k dh leL;k dks gy djusosQ fy, yksd foÙk dks ,d uk;d dk LFkku izkIr gqvk gSA¸ bl izdkj Li"V gS fd fu;ksftr fodkl esa jktdks"kh;uhfr] tksfd yksd foÙk dh fo"k;&lkexzh dk vax gS] dk vè;;u vko';d gSA

yksd foÙk dk {ks=k rFkk bldh fo"k;&lkexzh fLFkj ugha gS] D;ksafd jkT; dh /kj.kk (concept)] jkT; osQ dk;ks±rFkk vFkZ'kkL=k dh leL;kvksa esa ifjorZu gksus osQ lkFk gh lkFk bldk Hkh fujUrj foLrkj gksrk tk jgk gSA

mnkgj.kµ lu~ 1930 dh xEHkhj vk£Fkd eUnh rFkk jkstxkj dk lkekU; fl¼kUr* uked dhUl osQ ys[k us bl ckrdks igys gh Li"V dj fn;k Fkk fd ns'k esa vk£Fkd fLFkjrk ykus o mls cuk;s j[kus esa jktdks"kh;dk;Zokfg;ksa dk fdruk vf/d egÙo gSA vktdy ljdkjh vk;] ljdkjh [kpZ rFkk ljdkjh m/kj esao`f¼ rFkk jkT; osQ vk£Fkd o lkekftd mÙkjnkf;Roksa esa fujUrj o`f¼ gks jgh gSA izfrj{kk ,oayksd&iz'kklu dh fuR; ubZ&ubZ leL;k,¡ mRiUu gks jgh gSaA bu lHkh rRoksa osQ dkj.k yksd foÙk dk {ks=k

Hkh cjkcj foLr`r gksrk tk jgk gSA

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fuEufyf[kr dFkuksa esa lR; vFkok vlR; dh igpku djsa(State whether the following statements are True or False) :

6. yksd foÙk dh dk;Zokfg;k¡ fuos'k rFkk miHkksx ij Bksl izHkko Mkyrh gSA

7. ljdkjh O;; vFkZO;oLFkk esa vfLFkjrk ykus okyh jktdks"kh; uhfr dk eq[; vk/kj gksrk gSA

8. jktdks"kh; uhfr ns'k dh vFkZO;oLFkk ij izHkko Mky ldrh gSA

9. yksd foÙk ,d ,slk foKku gS] ftldk ljdkj dh vk; rFkk O;; ls dksbZ laca/ ugha gSA

10. yksd foÙk dk {ks=k rFkk bldh fo"k;&lkexzh fLFkj ugha gSA

1-5 yksd rFkk futh foÙk (Public and Private Finance)

yksd foÙk rFkk futh foÙk dh rqyuk djus ls fofnr gksrk gS fd bu nksuksa osQ chp tgk¡ dbZ lekurk;sa ikbZ tkrhgSa ogk¡ vusd fofHkUurk,¡ Hkh n`f"Vxkspj gksrh gSa] tSlk fd fuEu fooj.k ls Li"V gSµ

1-5-1 lekurk,¡ (Similarities)

yksd foÙk rFkk futh&foÙk osQ chp ikbZ tkus okyh lekurk,¡ fuEu izdkj gSaµ

(1) vf/dre lUrqf"V (Maximum Satisfaction)µO;fDr rFkk jkT; nksuksa dk mís';] eksVs rkSj ij,d&lk gh gksrk gS vkSj og gS ekuoh; vko';drkvksa dh rqf"V (Satisfaction of human wants)A futhfoÙk dk lEcU/ tgk¡ O;fDrxr vko';drkvksa dh rqf"V ls gksrk gS] ogk¡ yksd foÙk dk lEcU/ lkekftd ;klkewfgd vko';drkvksa dh rqf"V ls gksrk gSA

(2) lUrqfyr ctV (Balanced Budget)µO;fDr rFkk jkT; nksuksa gh /u izkIr djrs gSa vkSj [kpZ Hkh djrsgSa rFkk izR;sd dk iz;kl ;g gksrk gS fd vk; rFkk O;; dks lUrqfyr fd;k tk,A nksuksa gh bl ckr dk ;Fkk'kfDriz;Ru djrs gSa fd [kpZ }kjk vf/dre lUrqf"V izkIr dh tk,A

(3) Í.k (Borrowing)µyksd foÙk rFkk futh foÙk] nksuksa dh gh fLFkfr esa tc pkyw vk; pkyw O;; osQeqdkcys de iM+ tkrh gS] rks m/kj ysuk vko';d gks tkrk gSA ;gh ugha O;fDr dh rjg jkT; dks Hkh ?kkVs osQle; fy, x;s Í.k dh okilh vnk;xh djuh iM+rh gSA

(4) vk£Fkd fodYi (Economic Choice)µyksd foÙk rFkk futh foÙk nksuksa gh pw¡fd U;wure lkèkuksa lsvf/dre lUrqf"V rFkk y{; izkIr djuk pkgrs gSa] vr% nksuksa dks lnk vk; rFkk O;; osQ lek;kstu dh leL;krFkk vk£Fkd fodYi (Economic Choice) osQ pquko dh leL;k dk lkeuk djuk iM+rk gSA

1-5-2 vlekurk,¡ (Dis-similarities)

yksd foÙk rFkk futh foÙk osQ chp dbZ ekeyksa esa ekSfyd vUrj ik;k tkrk gS tSls fd mís';] foÙk izkfIr osQrjhosQ rFkk lk/uksa dh ek=kk vkfn osQ ekeyksa easA mnkgj.k osQ fy,] tgk¡ yksd foÙk tu&dY;k.k esa fo'okl djrkgS ogk¡ futh foÙk dk ,dek=k y{; ykHk izkIr djuk gksrk gS] igyk (Former) tgk¡ ?kkVs dh iw£r u;s djyxkdj ;k vU; izdkj ls dj ldrk gS] ogk¡ nwljk (Later) ,slk ugha dj ldrkA blh izdkj yksd foÙk osQlk/u cM+s rFkk fo'kky gksrs gSa tcfd futh foÙk osQ lk/u lhfer gksrs gSaA vc ge bl fo"k; dh foLrkj lsfoospuk djsaxsA

(1) O;; dk fu/kZj.k (Determination of Expenditure)µyksd&lÙkk (Public authority) loZizFkevius ml [kpZ dh ek=kk dk fu/kZj.k djrh gS tksfd mls vius oqQN nkf;Roksa dks iwjk djus osQ fy, fofHkUu enksaij O;; djuk gksrk gS vkSj mlosQ i'pkr~ og ml [kpZ dh iw£r osQ fy, lk/uksa dh [kkst djrh gSA fdUrq ,d


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yksd foÙk

O;fDr loZizFke viuh vk; ij fopkj djrk gS vkSj mlosQ ckn og ml [kpZ dh ek=kk dk fu/kZj.k djrk gStks fd mls miHkksx dh fofHkUu enksa ij O;; djuk gksrk gSA ,slk gksus dk dkj.k ;g gS fd yksd&lÙkk rks viuhvk; dks viuh vko';drkvksa osQ vuqlkj ?kVk&c<+k ldrh gS] fdUrq fdlh O;fDr dh vk; esa ,slh ypd ughaikbZ tkrhA izks- MkYVu us bl ckr dks bu 'kCnksa esa O;Dr fd;k gS fd] ¶O;fDr rks viuh vk; osQ vuqlkj ghvius O;; dk lek;kstu (adjustment) djrk gS fdUrq yksd&lÙkk vius O;; osQ vuqlkj viuh vk; dkslek;ksftr djrh gSA¸ fdUrq ;g dFku Hkh oqQN lhekvksa rd gh lR; gSA mnkgj.k osQ fy,] ;fn fdlh O;fDrosQ nkf;Roksa ,oa [kpks± esa o`f¼ gksrh gS rks og Hkh viuh vk; dks c<+kus dk iz;Ru dj ldrk gS vkSj nwljh vksj]dksbZ ljdkj ;k vU; yksd&lÙkk (Public authority) Hkh vius [kpks± dks vfuf'pr lhek rd ugha c<+kldrhA mls Hkh ;g ns[kuk gksrk gS fd ns'k dh vFkZO;oLFkk dks gkfu igq¡pk;s fcuk og fdruh vk; izkIr djldrh gSA vr% dHkh&dHkh rks ljdkj dks lk/uksa osQ vHkko osQ dkj.k vius O;; dks de djuk iM+ tkrk gSA

(2) vfuok;Zrk dk y{k.k (Compulsory Character)µfiQ.Mys f'kjkt osQ vuqlkj] ¶ljdkjh O;; dk,d vU; y{k.k gS] blesa ik;k tkus okyk vfuok;Zrk dk rRoA¸ oqQN O;; ,sls gksrs gSa ftUgsa jkT; LFkfxr ;kmisf{kr ugha dj ldrk] fdUrq O;fDr dh fLFkfr esa ,slk djuk lEHko gSA mnkgj.k osQ fy,] izfrj{kk rFkk yksdiz'kklu vkfn ij fd;k tkus okyk O;; vfuok;Z izÑfr dk gksrk gSA blh izdkj] jkT; yksxksa dks bl ckr osQ fy,ckè; dj ldrk gS fd os diM+s] vukt rFkk vU; oLrqvksa dh fdlh fo'ks"k fdLe dk gh iz;ksx djsa] bu oLrqvksadks ljdkj }kjk fu/kZfjr nkeksa ij gh [kjhnsa rFkk ljdkj }kjk fu/kZfjr njksa ls dj vnk djsaA fdUrq izkbosV O;fDr;k O;kolkf;d iQeZ vkfn ,slk ugha dj ldrsA ;gh ugha] ifjfLFkfr;k¡ Hkh O;fDr dks bl ckr osQ fy, ckè;dj ldrh gSa fd os Hkkstu] U;wure oL=k rFkk edku vkfn dh enksa ij oqQN fo'ks"k ek=kk esa gh [kpZ djsa rFkkoqQN fo'ks"k fdLe ;k uewus osQ gh diM+s [kjhnsa o igusaA bu lc ekeyksa esa og bu osQoy viuh #fp] Lokn rFkkilUn (choice) ls gh izsfjr gksrk gS cfYd oLrqvksa dh miyC/rk rFkk lekt osQ okrkoj.k ls Hkh izHkkforgksrk gSA

(3) le&lhekUr rqf"Vxq.k fu;e (Principle of Equi-marginal Utility)µvf/dre lUrqf"V izkIrdjus osQ fy,] ¶O;fDr vius [kpZ dks fofHkUu oLrqvksa rFkk lsokvksa ij bl izdkj forfjr djrk gS fd lHkh enksaij fd;s x, [kpks± dk lhekUr rqf"Vxq.k ;k lhekUr mi;ksfxrk (marginal utility) lc cjkcj jgs vkSj lEiw.kZO;; ls izkIr gksus okyk oqQy rqf"Vxq.k vf/dre gksA¸ gksuk ;g pkfg, fd fofHkUu mís';ksa o enksa osQ chpljdkjh [kpZ osQ forj.k ij Hkh ,slk gh fu;e ykxw gksA ijUrq ;g ns[kk tkrk gS fd ljdkj osQ eqdkcys O;fDrbl fl¼kUr dks ykxw djus esa vf/d leFkZ gksrk gSA bldk dkj.k ;g gS fd O;fDr viuh bPNk dh [kpZ dhenksa dk pquko djus esa vf/d LorU=k gksrk gS] tcfd ljdkj bruh LorU=k ugha gksrhA lkekU;r% O;fDr osQ [kpZdjus ;k u djus dk iSekuk ;g gksrk gS fd fdlh fo'ks"k [kpZ ls mls fdruk ykHk izkIr gks jgk gS --- fdUrq ljdkj--- bl iSekus dks vius [kpZ dk vk/kj ugha cuk ldrh] fo'ks"k :i ls izfrj{kk] dkuwu o O;oLFkk dh LFkkiuk]f'k{kk] fu/Zuksa dh lgk;rk vkfn osQ ekeyksa ij fd;s tkus okys [kpZ esaA Li"V gS fd jkT; osQ bu [kpks± osQ ekeysesa dksbZ LorU=krk izkIr ugha gksrhA dHkh&dHkh rks ljdkj ij bl ckr osQ fy, ncko Mkyk tkrk gS fd og oqQNfo'ks"k enksa ij gh /u O;; djs] tcfd ncko osQ vHkko dh fLFkfr esa lEHko gS ljdkj ,slk djuk ilUn udjrhA ,slk rc gh gksrk gS tcfd ns'k esa oqQN fufgr LokFkZ okys oxZ ;k O;fDr vf/d 'kfDr'kkyh cudj ljdkjdh vkykspuk djus rFkk ml ij ncko Mkyus dh fLFkfr esa vk tkrs gSaA ifj.kke ;g gksrk gS fd vko';d enksaij ljdkj osQ [kpsZ c<+ tkrs gSaA

(4) ctV dh izÑfr (Nature of Budget)µO;fDr lk/kj.kr;k cs'kh osQ ctV (surplus budget) esavFkkZr vk; ls de [kpZ djus esa fo'okl djrk gS vkSj ?kkVs osQ ctV (deficit budget) dks vFkkZr vk; lsvf/d [kpZ djus dh uhfr dks mfpr rFkk okaNuh; ugha le>rkA ijUrq ljdkj ;k vU; dksbZ yksd&lÙkk o"kks±rd ?kkVs dk ctV cukuk ykHknk;d le> ldrh gS] fo'ks"k :i ls vk£Fkd fodkl rFkk ;q¼ dh vof/;ksa esaO;fDr }kjk cs'kh ctV cukuk cM+k vPNk ekuk tkrk gS vkSj bl dk;Z dks mldk ,d O;fDrxr xq.k le>k tkrk

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gS D;ksafd osQoy cpr }kjk gh dksbZ iw¡th dk laxzg dj ldrk gS rFkk /uoku cu ldrk gS] ijUrq ljdkj osQcs'kh osQ ctV dk vFkZ gSµmPp Lrj dk djk/ku ;k fuEu Lrj dk ljdkjh O;;] fdUrq lkekU; n'kkvksa esa]ljdkj osQ fy, cs'kh ;k ?kkVs osQ ctV dks ugha] vfirq lUrqfyr ctV (balanced budget) dks vPNk le>ktkrk gSA

(5) lk/uksa dh izÑfr (Nature of Resources)µO;fDr dh vk; izkIr djus osQ lk/u U;wukf/d :i lslhfer gh gksrs gSa fdUrq ljdkj osQ lk/u O;kid gksrs gSaA ljdkj ;k yksd&lÙkk vko';drk iM+us ij lkekU;turk ls rFkk fons'kksa ls m/kj ys ldrh gS] fdUrq O;fDr osQ fy, ,slk djuk vkerkSj ij lEHko ugha gksrkAljdkj ?kkVs dh foÙk O;oLFkk (deficit financing) dk vkJ; ys ldrh gS] vFkkZr~ viuh vk; c<+kus osQ fy,uksV Nki ldrh gS] ijUrq dksbZ Hkh O;fDr ,slk ugha dj ldrkA yksd&lÙkk (public authority) ,slk dkuwucuk ldrh gS fd ftlls ykHknk;d O;olk; rFkk O;kikj dks vk; c<+kus osQ mís'; ls og vius gkFkksa esa yslosQ] mnkgj.k osQ fy,] og futh ifjogu (private transport ) rFkk futh Fkksd O;kikj dk jk"Vªh;dj.k djldrh gSA ljdkj lkekU; turk ls /u izkIr djus osQ fy, cy&iz;ksx osQ rjhosQ (coercive method) Hkhviuk ldrh gS fdUrq O;fDr ,slk ugha dj ldrkA

(6) O;; osQ mís'; dk iz;kstu (Motive of Expenditure)µO;kolkf;d lkSnksa esa izkbosV O;fDr dkloZizFke mís'; ykHk izkIr djuk gksrk gSA ijUrq blosQ foijhr yksd fudk;ksa (Public bodies) osQ lkSns ykHkosQ mís'; ls ugha] cfYd tu&dY;k.k osQ mís'; ls izsfjr gksrs gSaA mnkgj.k osQ fy,] vusd lsokvksa tSls fd turkdk LokLF;] fpfdRlk lqfo/k,¡] f'k{kk] lkekftd lqj{kk dh dk;Zokfg;k¡ rFkk tyiw£r vkfn dks O;kolkf;d n`f"Vls ykHkizn ugha ekuk tkrk fdUrq ukxfjdksa osQ dY;k.k dh n`f"V ls mUgsa vR;ko';d le>k tkrk gS vkSj blhdkj.k yksd fudk;ksa }kjk ,slh lsokvksa rFkk lqfo/kvksa dh O;oLFkk dh tkrh gSA

(7) nh?kZdkyhu n`f"Vdks.k (Long Term Consideration)µizkbosV O;fDr ;k dEifu;k¡ mu O;kolkf;d{ks=kksa esa vf/d mnkjrk ls /u yxkrh gSa ftuesa fd 'kh?kz izfriQy (returns) izkIr gksus dh vko';drk gksrhgS fdUrq ftu U;kolkf;d {ks=kksa eas ukeek=k dk gh izfriQy izkIr gksrk gS vkSj og Hkh dkiQh nsj ls] izkbosV iw¡thmuesa tkrs gq, tjk 'kekZrh gS] ijUrq ljdkj bu fopkjksa o n`f"Vdks.kksa ls dHkh izHkkfor ugha gksrhA vr%ljdkj ,slh ifj;kstukvksa dks Hkh vius gkFk esa ys ysrh gS] c'krsZ fd os tudY;k.k (Public welfare) dhn`f"V ls mfpr gksaA Hkkjr esa cgq&mís';h; ty fo|qr ifj;kstukvksa (Multipurpose Hydroelectric

Projects) dk fuekZ.k bldk izR;{k mnkgj.k gSA bl izdkj] ljdkj }kjk tu&dY;k.k dh n`f"V ls vusd [kpsZfd;s tkrs gSa tks Hkfo"; rFkk orZeku nksuksa osQ fy, gh gksrs gSaA okLro esa ckr ;g gS fd Hkfo"; Hkh mruk ghegÙoiw.kZ gksrk gS ftruk fd orZeku] vkSj ljdkj Hkfo"; ,oa orZeku osQ fy, [kpks± dh O;oLFkk ftl izdkjdjrh gS] ml izdkj O;fDr ugha dj ldrkA

(8) cy&iz;ksx osQ rjhosQ (Coercive Method)µljdkj ;k vU; yksd&lÙkk viuh vk; dks olwy djusosQ fy, cy&iz;ksx osQ rjhosQ viuk ldrh gSA eku yhft, dksbZ O;fDr viuk ns; vk;&dj vnk ugha djrkgS rks mls vnkyr }kjk nf.Mr djk;k tk ldrk gS vFkok dj&Hkkj c<+kdj mldks vk£Fkd :i ls nf.Mr fd;ktk ldrk gSA bl izdkj] dksbZ Hkh O;fDr djksa dh vnk;xh ls badkj ugha dj ldrk c'krsZ fd os ml ij ns;gksaA blosQ foijhr] izkbosV O;fDr rFkk O;kikjh viuh vk; izkIr djus osQ fy, ml izdkj 'kfDr dk iz;ksx ughadj ldrs ftl izdkj fd ljdkj djrh gSA ;gh dkj.k gS fd izkbosV O;fDr;ksa rFkk O;kikfj;ksa osQ eqdkcys ljdkjdh vk; vf/d vk'okflr (assured) gksrh gSA

(9) izpkj rFkk ys[kk&ijh{k.k (Publicity and Audit Test)µvUr esa] yksd foÙk rFkk futh foÙk dk ,dvkSj vUrj mYys[kuh; gSA og ;g gS fd izkbosV O;fDr rks vius lHkh foÙkh; lkSnksa dks xqIr j[kuk gh ilUn djrkgS fdUrq ljdkj vius ctV&izLrkoksa dk rFkk iapo"khZ; ;kstuk dh fofHkUu enksa esa lk/ukas osQ caVokjs dk vfèkdls vf/d izpkj djrh gSA blosQ vfrfjDr] yksd&fudk;ksa osQ [kkrksa dk ys[kk&ijh{k.k rFkk fujh{k.k vfuok;Z :ils fd;k tkrk gS fdUrq O;fDr;ksa osQ lEcU/ esa ;g lnk gh vko';d ugha gksrkA


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yksd foÙk

VkLd yksd foÙk vkSj futh foÙk esa vUrj Li"V djsaA

1-5-3 yksd foÙk dh izo`fÙk;k¡ (Trends in Public Finance)

lkekU; vk£Fkd fl¼kUr (General Economic Theory) us yksd foÙk dh fopkj/kjk rFkk jktdh;dk;Zokfg;ksa dks lnk izHkkfor fd;k gSA yksd foÙk dh izkphu fopkj/kjk laLFkkid vk£Fkd fl¼kUr (Classical

Economic Theory) ij vkèkkfjr Fkh ijUrq ckn esa bl fl¼kUr esa vusd ØkfUrdkjh ifjorZu gksrs jgs gSaA vUresa vk/qfud vk£Fkd fl¼kUr dk izfriknu gqvk ftls ^dhUl dk iw.kZ jkstxkj dk lkekU; fl¼kUr (Keyne's

General Theory of Full Employment) dgk tkrk gSA bl fl¼kUr osQ dkj.k yksd foÙk dh izkphu/kj.kk esa Hkh ifjorZu gks x;k gSA

uksV~l yksd foÙk osQ vk/qfud fl¼kUr dk izfriknd dhUl dks ekuk tkrk gSA

ifj.kkeLo:i orZeku ;qx esa yksd foÙk rFkk jktdks"kh; dk;Zokfg;ksa ij vFkZO;oLFkk esa u;s&u;s ;ksxnku djusdk mÙkjnkf;Ro vk x;k gSA

1- izkphu ;k laLFkkid fl¼kUr (Classical Theory)µizkphu vk£Fkd fl¼kUr dh ekU;rk Fkh fd iw£r(supply) viuh ek¡x (demand) Lo;a mRiUu dj ysrh gSA vr% dHkh Hkh dksbZ cM+h csjkstxkjh vFkokvR;qRiknu (over production) dh fLFkfr mRiUu ugha gks ldrhA ;g fl¼kUr iw.kZ jkstxkj vFkkZr lk/uksa osQiw.kZ mi;ksx dks ekU;rk nsrk gSA roZQ ;g gS fd ;fn Je xfr'khy gS vkSj etnwfj;k¡ ypdnkj (flexible) gSa rksfuth m|e }kjk lk/uksa dk iw.kZ mi;ksx fd;k tk ldrk gS vkSj ;g fd csjkstxkjh (unemployment ) Jedh vxfr'khyrk (immobility) rFkk etnwfj;ksa dh ykspghurk vFkok vifjorZu'khyrk osQ dkj.k mRiUu gksrhgSA izkphu vFkok laLFkkid vFkZ'kkfL=k;ksa (classical economists) dk er Fkk fd ,d O;fDr dk O;; nwljsO;fDr dh vk; gksrh gS] ijUrq mudk ;g Hkh dguk Fkk fd fdlh ,d O;fDr osQ O;; esa deh gksus ls vU;O;fDr dh vk; esa deh ugha gksxh] D;ksafd [kpZ de djosQ og tks /u cpk;sxk og Lo;eso fuos'k (Invert)

dj fn;k tk;sxk vFkkZr~ iw¡thxr oLrqvksa osQ m|ksxkas ij O;; gks tk;sxkA vr% ,d O;fDr osQ [kpZ esa deh gksusosQ ifj.kkeLo:i nwljs O;fDr dh vk; esa deh ugha gksxhA bldk vFkZ ;g gS fd izHkkoh ;k leFkZ ek¡x(effective demand) esa dksbZ deh ugha gksxhA

yksd foÙk dk izkphu fl¼kUr (classical theory) izkphu lkekU; vk£Fkd fl¼kUr ij gh vk/kfjr gSA blosQvuqlkj futh m|e (Private enterprises) iw.kZ jkstxkj osQ fo"k; esa vk'oLr jgrs gSa vkSj jkT; vk£FkdfØ;kvksa dk Lrj Å¡pk djus esa vleFkZ gksrk gSA ;fn ljdkj djk/ku (taxation) osQ }kjk viuk [kpZ c<+krhgS rks bldk vFkZ osQoy ;gh gksxk fd [kpZ izkbosV O;fDr osQ gkFkksa esa ls fudydj ljdkj osQ gkFkksa esa vk x;kgS fdUrq mlls mRiknu osQ {ks=k dh oqQy ek¡x esa o`f¼ ugha gksxhA ;fn ljdkj m/kj ysdj vius [kpZ esa o`f¼djrh gS rks bldk vFkZ osQoy izkbosV O;fDr;ksa ls izfr;ksfxrk djuk gh gksxk vkSj blls dherksa esa o`f¼ gksxh rFkkeqnzkLiQhfr c<+sxhA bldk vFkZ ;g gS fd izkphu vFkZ'kkL=kh lUrqfyr ctV esa fo'okl djrs FksA dj pw¡fd lnkgh cprksa ij oqQN u oqQN izHkko Mkyrs gSa] vr% futh cprksa esa deh osQ iQyLo:i futh fuos'k (private

investment) dk Lrj Hkh fxj ldrk gSA Li"V gS fd dj (taxes) iw¡th osQ lap; ij izfrowQy izHkko MkyrsgSaA vr% mudk fo'okl Fkk fd NksVk ctV gh loksZÙke ctV gSA lcls vf/d vokaNuh; dj os gSa tks futh cprksaij vf/d cks> Mkyrs gSa tSls e`R;q dj] vfrfjDr dj (super tax) rFkk O;olk; dj rFkk vis{kkÑr le`¼ksaij iM+us okys izR;{k dj nwljh vksj] ijks{k dj (indirect taxes) pw¡fd miHkksx ij izHkko Mkyrs gSa] vr%vk£Fkd n`f"Vdks.k ls mUgsa gkfujfgr ekuk tk ldrk gS] ;|fi lkekftd n`f"V ls os Hkh vokaNuh; gksrs gSaA bldk

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vFkZ ;g gS fd izkphu vFkZ'kkfL=k;ksa us ijks{k djksa osQ i{k dk leFkZu fd;kA ctV dk ?kkVk ;fn uksV Nkidj;k vYidkyhu ljdkjh Í.k ysdj iwjk fd;k tk, tks mlls eqnzkLiQhfr (inflation) gh c<+rh gSA bldk dkj.k;g gS fd vYikof/ esa C;kt dh nj bruh ugha c<+rh fd mlls futh fuos'k esa fxjkoV vk losQ vkSj ;g fLFkfrljdkj osQ [kpZ dh o`f¼ dks vLr&O;Lr dj nsrh gSA ;fn ctV osQ ?kkVs dh iw£r nh?kZdkyhu ljdkjh ckW.M tkjhdjosQ dh tkrh gS rks ,sls ckW.M osQoy futh O;olk; osQ ckW.M ;k 'ks;jksa osQ LFkkukiUu (substitute) gh ekustk,¡xs vkSj muls eqnzkLiQhfr mRiUu ugha gksxhA ctV dk ?kkVk vkerkSj ij izxfr dh nj dks fxjk nsrk gS c'krsZfd ljdkj iw¡thxr lktlTtk osQ fuekZ.k osQ fy, iw.kZr;k m/kj fy, x;s /u dk gh mi;ksx u djsA Åij fd;sx;s fo'ys"k.k ls fuEu fu"d"kZ fudkys tk ldrs gSaµ

(1) ljdkj ns'k osQ vUnj vk£Fkd fØ;kvksa osQ Lrj es o`f¼ ugha dj ldrh gSA

(2) ctV lUrqfyr gksuk pkfg,A

(3) NksVk ctV gh loksZÙke ctV gSA

(4) lekt osQ fy, os dj gkfudkjd gksrs gSa] tks cprksa ij iM+sa] tSls vk;&dj] e`R;q&dj vkfnA miHkksxij iM+us okys dj de gkfudkjd gksrs gSaA

(5) ;fn ctV osQ ?kkVs ls cpuk lEHko u gks] rks mfpr ;g gksxk fd nh?kZdkyhu ckW.M tkjh fd;s tk,¡A

(6) m/kj osQoy mRikndh; fuos'k (productive investment ) osQ fy, gh fd;k tkuk pkfg,A

2- vk/qfud fl¼kUr (Modern Theory)µdhUl dk ^jkstxkj fl¼kUr* bl lkekU; /kj.kk ij fVdk gS fd,d O;fDr }kjk fd;k tkus okyk O;; nwljs O;fDr dh vk; gSA ;fn fdlh O;fDr }kjk viuh iwjh vk; [kpZdj nh tkrh gS oks mlosQ iQyLo:i nwljs O;fDr dh mruh vk; c<+ tkrh gSA ;fn izR;sd vU; O;fDr Hkh viuhiwjh vk; [kpZ dj nsrk gS rks blls vk; rFkk O;; dh ifjf/ fLFkj gh jgsxhA fdUrq ;fn dksbZ O;fDr viuh izkIrvk; dk oqQN Hkkx [kpZ ugha djrk vkSj [kpZ esa dh xbZ ;g deh fuos'k&O;; }kjk iwjh ugha dh tkrh gS] rksbldk izHkko ;g gksxk fd ,d O;fDr dk ?kVk gqvk [kpZ vU; O;fDr;ksa dh vk; esa deh dj nsxkA vk; defeyus ls yksx Hkh de [kpZ djsaxs vkSj mlosQ iQyLo:i vU; yksxksa dh vk; Hkh ?kV tk,xhA blls ;k rks jkstxkjmiyC/ gksxk ftlosQ ifj.kkeLo:i jk"Vªh; vk; esa fxjkoV vk tk,xhA

rFkkfi] dhUl us ,d roZQ dks Lohdkj ugha fd;kµ

(d) fd miHkksx dk LFkxu iw¡th osQ lap; dks c<+kuk gS] blosQ foijhr cpr osQ iz;kl ls csjkstxkjh c<+rhgS vkSj jk"Vªh; vk; ?kVrh gSA

([k) fd jkstxkj etnwfj;ksa osQ fuEu Lrj ij iznku fd;k tkuk pkfg,A blosQ foijhr] mudk er Fkk fdetnwfj;ksa esa dVkSrh djus ls oLrqvksa dh ek¡x ?kVsxh vkSj mlls etnwjksa dh N¡Vuh dh ukScr vktk,xhA

(x) fdlh ,slh vk£Fkd i¼fr dh LFkkiuk dh izo`fÙk ikbZ tkrh gS tks fd futh lEifÙk ij vk/kfjr gksrhgS rFkk tks iw.kZ jkstxkj osQ Lrj ij vius dks lek;ksftr (adjust) dj ysrh gSA

vc ge bl ckr dk fo'ys"k.k djsaxs fd vFkZ'kkL=k osQ lkekU; fl¼kUr esa gksus okys bl xEHkhj ifjorZu us yksdfoÙk osQ fl¼kUrksa dks fdl izdkj izHkkfor fd;k gSµ

Li"V gS fd dhUl us Lopkfyr iw.kZ jkstxkj dh izkphu ekU;rk dks Lohdkj ugha fd;k rFkk crk;k fd lUrqfyrctV lHkh ifjfLFkfr;ksa esa okaNuh; ugha gksrk gS cfYd orZeku le; esa oqQN y{;ksa dh iw£r osQ fy, ctV dks,d 'kfDr'kkyh vL=k ekuk tkrk gS tSls fdµ(i) iw.kZ jkstxkj dh izkfIr] (ii) fuos'k dk Å¡pk Lrj](iii) eqnzkLiQhfr dk fojks/ vFkkZr~ eqnzk&LiQhfr (inflation) rFkk eqnzk&voLiQhfr (deflation) nksuksa dk ghvHkko] vkSj (iv) Js"Brj forj.kA fdUrq O;ogkj esa] ;g dfBu gks ldrk gS fd lHkh y{;ksas dks ,d lkFk rqjUrizkIr dj fy;k tk,A


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yksd foÙk

LFkwy :i esa dgk tk ldrk gS fd ;fn eqnzkLiQhfr vf/d c<+ xbZ gks rks mldk bykt gS cs'kh dk ctV(surplus budget)_ vkSj ;fn eqæk voLiQhfr vf/d c<+ xbZ gks rks ?kkVs dk ctV (Deficit budget)

cukdj mldk bykt fd;k tk ldrk gSA ;fn eqnzkLiQhfr osQ vHkko dh fLFkfr ykuh gS rks og vko';d gS fdlHkh ljdkjh rFkk xSj&ljdkjh) ubZ cprksa dh oqQy ewY; lHkh (ljdkjh rFkk xSj&ljdkjh) u;s fuos'kksa osQ ewY;osQ cjkcj gksA ;fn cprsa (savings) fuos'k (investment) ls de gksaxh rks eqnzkLiQhfr mRiUu gksxh vkSj dhersac<+sxhA blosQ foijhr] ;fn cprsa fuos'k ls vf/d gkasxh rks mlls eqnzk voLiQhfr mRiUu gksxh] dhersa fxjus yxsaxhvkSj csjkstxkjh c<+us yxsxhA

tSls gh jkstxkj vk; esa o`f¼ gksrh gS] ubZ cprksa osQ ysus osQ fy, u;k fuos'k Hkh vo'; c<+rk gSA ijUrq vk;osQ c<+us osQ lkFk&lkFk yksxksa dh miHkksx&izo`fÙk vFkkZr~ miHkksx osQ izfr #>ku (propensity to consume)

mruk ugha c<+rk fd ftruh vk; c<+rh gSA iQyr% miHkksx] vk; c<+us dh xfr osQ lkFk&lkFk ugha c<+ ikrkAbldk ifj.kke ;g gksrk gS fd cprsa vf/d c<+ tkrh gSa vkSj leFkZ ek¡x (effective demand) ?kV tkrh gS]vkSj leFkZ ek¡x ?kVus osQ iQyLo:i csjkstxkjh mRiUu gks tkrh gSA ;g og fLFkfr gS ftlesa yksd foÙk osQ egÙodk irk pyrk gSA bl fLFkfr esa jkT; lM+dksa] jsyksa tuksi;ksxh m|eksa rFkk m|ksxksa osQ fuos'k ij ljdkjh /u O;;djosQ leFkZ ek¡x esa o`f¼ dj ldrk gSA ljdkj }kjk bl izdkj fuos'k fd;k tkus okyk /u yksxksa ls m/kj fy;ktk ldrk gS_ vkSj yksxksa }kjk ljdkj dks m/kj fn;k x;k ;g /u] gks ldrk gS mlh vk; dk Hkkx gks ftls fdyksxksa us miHkksx dh oLrqvksa ij O;; u djosQ udn :i esa vius ikl j[k fy;k gksA ljdkj ?kkVs dh foÙkO;oLFkk }kjk mRiUu eqnzk esa ls Hkh fuos'k osQ fy, /u ys ldus dh vPNh fLFkfr esa gksrh gSA blls og oqQyO;; dh ml deh dks iwjk dj nsrh gS tks fd yksxksa dh mu cprksa }kjk mRiUu gqbZ Fkh tks fd fuos'k osQ fy,miyCèk ugha gks ldh FkhA izkphu vFkZ'kkL=kh ljdkjh O;; osQ bl egÙoiw.kZ ;ksxnku dks dHkh ugha le> losaQAmUgkssaus rks lnk gh vk£Fkd fØ;kvksa esa ljdkjh gLr{ksi dk fojks/ fd;k vkSj dgk fd jkT; vk£Fkd fØ;kvksaosQ Lrj dks Å¡pk ugha mBk ldrkA blh izdkj] izkphu vFkZ'kkfL=k;ksa us ?kkVs dh foÙk O;oLFkk rFkk ljdkjh m/kjdk Hkh fojks/ fd;k] tcfd vk/qfud vFkZ'kkL=kh vk£Fkd fLFkjrk ykus vFkok vk£Fkd izxfr dks rst djus osQfy, mUgsa yksd foÙk osQ egÙoiw.kZ mik;ksa dh Js.kh esa j[krs gSaA

1-5-4 djk/ku rFkk leU;k;iw.kZ forj.k (Taxation and Equitable Distribution)

izkphu vFkZ'kkL=kh bl ckr dk leFkZu ugha djrs Fks fd djk/ku dk mi;ksx vk; dks /uh yksxksa osQ ikl ls fu/Zuksadh vksj dks LFkkukUrfjr djus osQ ,d vL=k osQ :i esa fd;k tk;s] fdUrq yksd foÙk dh vk/qfud /kj.kk osQvUrxZr] djk/ku dks vk; dh vlekurkvksa dks de djus rFkk lkekftd U;k; esa o`f¼ djus dk ,d egÙoiw.kZlk/u ekuk tkrk gSA blosQ vfrfjDr] izkphu vFkZ'kkL=kh /fudksa osQ eqdkcys fu/Zuksa ij gh dj yxkus gks mfprle>rs Fks vkSj izR;{k djksa osQ eqdkcys os ijks{k djksa dk gh leFkZu djrs FksA fdUrq vk/qfud vFkZ'kkfL=k;ksa dker gS fd mu yksxksa ij gh dj yxk;k tkuk pkfg, ftuesa fd cpr djus dh lkeF;Z gS vkSj mu yksxksa ij ugha]tks fd cspkjs oLrqvksa osQ miHkksx osQ fy, gh cspSu gSaA vU; 'kCnksa esa] mudk er gS fd fuèkZuksa dh vis{kk /fudksaij dj yxk;k tk;sA ;gh ugha] izkphu vFkZ'kkfL=k;ksa osQ fo#¼] vk/qfud vFkZ'kkL=kh vkjksgh rFkk izR;{k djk/ku(progressive and direct taxation) dj leFkZu bl mís'; ls djrs gSa rkfd budk mi;ksx ljdkjh vk;dks ,d=k djus rFkk ns'k esa vk; dk leU;k;iw.kZ forj.k djus osQ ,d vL=k osQ :i esa fd;k tk losQA vuqik£trvk; (unearned income) dks pw¡fd lkekftd n`f"V ls vokaNuh; ekuk tkrk gS] vr% ljdkj }kjk ;g iz;klfd;k tkrk gS fd vuqik£tr vk; dk ,d Hkkx izR;{k djksa (e`R;q dj rFkk ykWVfj;ksa vkfn ij dj) osQ }kjk ysfy;k yk,] fdUrq izkphu vFkZ'kkL=kh bldk Hkh leFkZu ugha djrs FksA ijks{k dj yksd foÙk esa vR;Ur egÙoiw.kZ;ksxnku djrs gSaA fdUrq vk/qfud vFkZ'kkL=kh bl ckr dks mfpr ugha le>rs fd miHkksx dh gj oLrq ij djyxk fn;k tk,A blosQ foijhr] mudk er gS fd miHkksx dh osQoy mUgha oLrqvksa ij dj yxk;k tk,

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ftudk yksxksa osQ lkekU; dY;k.k ij izfrowQy izHkko u iM+s] vFkkZr ,slh oLrqvksa ij dj yxk;k tk, ftudkmiHkksx /uh djrs gSa] fu/Zu ughaA

1-6 ljdkjh ;k jk"Vªh; Í.k (National Debt)

izkphu vFkZ'kkfL=k;ksa dh ekU;rk osQ vuqlkj] ljdkjh Í.k dks iQyghu Í.k (dead weight debt) gh ekuktkuk pkfg,&bu ekuks esa ugha fd Í.k cU/d j[kk x;k] cfYd bu ekuksa esa fd ljdkj dks Í.k nsdj O;FkZ osQ

vFkkZr~ iQyghu volj iznku fd;s x;sA fdUrq vk/qfud vFkZ'kkL=kh ljdkjh m/kj dks yksd foÙk dh ,d

egÙoiw.kZ dk;Zokgh ekurs gSaA orZeku le; eas vusd egÙoiw.kZ ifjfLFkfr;ksa dk lkeuk djus osQ fy, ljdkjhÍ.kksa dks vko';d ekuk tkrk gS tSls fd ctV osQ ?kkVs dks iwjk djus osQ fy, rFkk [kk|kUu osQ vHkko o vdky

vkfn dh fLFkfr;ksa ls fuiVus osQ fy,A ljdkjh m/kj dks bl dkj.k Hkh vR;Ur egÙoiw.kZ ekuk tkrk gS fd

orZeku le; esa tudY;k.k osQ y{; dks iwjk djuk bruk egaxk lkSnk gks x;k gS fd djk/ku osQ }kjk izkIr dhxbZ lkekU; vk; mlosQ fy, de iM+ tkrh gSA dhUl osQ leku] vU; Hkh vusd vFkZ'kkfL=k;ksa dk fopkj gS fd

c<+k gqvk ,slk ljdkjh [kpZ] ftldh foÙkh; O;oLFkk djk/ku }kjk ugha cfYd m/kj (borrowings) }kjk dh

xbZ gks vk£Fkd eUnh nwj djus dk egÙoiw.kZ mik; gSA vYi fodflr ns'kkas osQ izkÑfrd lk/uksa (natural

resources) osQ fodkl osQ fy, Hkh ljdkjh m/kj dks cM+k mi;ksxh ekuk tkrk gSA

1-6-1 dk;Z'khy foÙk (Activating Finance)

izks- cythr ¯lg us dk;Z'khy foÙk dk fopkj izfrikfnr fd;kA muosQ vuqlkj] dk;Z'khy foÙk esa ge foÙkh;

lk/uksa ,oa midj.kksa dk mudh dk;Z lajpuk ij ijh{k.k djrs gSa vkSj ge ckr djrs gSa fd midj.kksa dhvFkZO;oLFkk osQ fy, D;k mi;ksfxrk gSA dk;Z'khy foÙk izcU/ bl ckr dh tkudkjh nsrk gS fd foÙk izcU/ dh

fofHkUu fof/;k¡ fdl izdkj ls vFkZO;oLFkk esa LiwQ£r mRiUu djrh gSaA dk;Z'khy foÙk izcU/ bl ekU;rk dks ysdj

pyrk gS fd O;; viw.kZ jgrk gS vkSj blh osQ dkj.k ek¡x o mRiknu esa vlkE; cuk jgrk gSA

dk;Z'khy foÙk izcU/ esasa ,sls mik; fd;s tkrs gSa ftlls fofu;ksx dk izokg lnSo cuk jgsA ;fn ,slk gqvk rks

jk"Vªh; vk; o jkstxkj Lrj esa o`f¼ gksxhA dhUl vkSj yuZj osQ fopkj osQoy fodflr ns'kksa osQ fy, mi;qDr gSatgk¡ fd O;; dk vf/d egÙo gSA v¼Zfodflr rFkk fodkl'khy ns'kksa dks cpr vkSj fofu;ksx ij vfèkd è;ku

nsuk pkfg,A vr% fodkl'khy ns'kksa esa jktdks"kh; uhfr;ksa dk fu;eu ,oa lapkyu bl izdkj gksuk pkfg, fd lHkh

lkèkuksa dks jkstxkj esa yxkdj mRiknu ,oa vk; o`f¼ osQ iz;kl gksus pkfg,¡A lk/uksa osQ Js"Bre iz;ksx dk iz;kldjuk pkfg,A fodkl'khy ns'kksa esa nksuksa O;oLFkkvksa dk egÙoiw.kZ LFkku gSA fodkl osQ izkjfEHkd pj.kksa esa

izks- ¯lg dh ekU;rk ,oa vfUre pj.kksa esa izks- (Lerner) osQ fl¼kUrksa dks ykxw djosQ visf{kr ykHk izkIr fd;s

tk ldrs gSaA

3- jktLo esa uohu izo`fÙk;k¡ (New Trends in Public Finance)µvk/qfud dky esa jktLo osQ Lo:i

vkSj izÑfr esa Hkkjh ifjorZu gqvk gS ftlosQ ifj.kkeLo:i bldh ifjHkk"kk oqQN fHkUu izdkj ls dh xbZ gSA bllEcU/ esa oqQN izeq[k ifjHkk"kk,¡ vxzfyf[kr gSaµ

(1) fjpMZ elxzso (Richard Musgrave) osQ vuqlkj] ¶jktLo lkoZtfud vFkZO;oLFkk osQ fl¼karksa dkvè;;u gS ;k vkSj Li"V :i esa] vk£Fkd uhfr osQ mu igyqvksa dk vè;;u gS tks lkoZtfud ctV dh fØ;kvksa

osQ iQyLo:i mRiUu gksrs gSa¸A1

1. “...an investigation into the principles of public economy, move precisely into those aspects ofeconomic policy that arise in the operations of the public budget.”

—Theory of Public Finance, 1959, page 3.


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(2) vkVks ,dLVhu (Otto Eckstein) osQ vuqlkj] ¶jktLo vFkZO;oLFkk ij iM+us okys ctV osQ izHkkoksa dkvè;;u gS fo'ks"kdj ml izHkko dk tks izeq[k vk£Fkd mís';ksa dh iw£r ij iM+rk gS tSls&fodkl] LFkkf;Ro] U;k;,oa oqQ'kyrkA ;g ml ckr dk Hkh vè;;u gS fd D;k gksuk pkfg,A¸1

mijksDr ifjHkk"kkvksa ls ;g Li"V gksrk gS fd jktLo okLrfod foKku osQ lkFk&lkFk ,d vkn'kZ foKku Hkh gSA;g ljdkjh ctV osQ vk£Fkd igyqvksa dk vè;;u djrk gSA bu vk£Fkd igyqvksa dk lEcU/ vk£Fkd mís';ksals gSA ;s vk£Fkd ctV }kjk izkIr fd;s tkrs gSaA

;s vk£Fkd mís'; gSaµ(1) vk£Fkd fodkl] (2) vk£Fkd LFkkf;Ro] (3) U;k; ,oa oqQ'kyrkA izks- elxzso (Prof.

Musgrave) us bu vk£Fkd mís';ksa dks rhu Hkkxksa esa ck¡Vk gSµvk£Fkd LFkk;hdj.k (Economic Stabili-

sation)] vk; dk forj.k (Distribution of Income) rFkk lk/uksa dk vkoaVu (Resources Allocation)A

Li"V gS fd jktLo esa fuEu nksuksa ckrksa dk vè;;u djrs gSaµ

(a) fdl izdkj bu mís';ksa dh iw£r dh tk;s]

(b) bu mís';ksa dk iw£r djus esa ctV dh fofHkUu fØ;kvksa dh vFkZO;oLFkk ij oSQls izHkko iM+s gSaA

bl izdkj ;g Li"V gks tkrk gS fd jktLo vc osQoy okLrfod foKku (Positive Science) gh ugha gS cfYd,d vkn'kZ foKku Hkh gSA vr% jktLo dh uohu izo`fÙk;ksa osQ ifj.kkeLo:i jktLo dk {ks=k vkSj fodflr gksx;k gSA

4- fodflr rFkk vYifodflr ns'kksa esa yksd foÙk (Public Finance in Developed and Under-

developed Countries)µorZeku ;qx esaa lHkh ns'k cM+h rhoz xfr ls vk£Fkd mUufr djus esa yxs gSaAvYifodflr ns'kksa esa rks vk£Fkd fodkl dh leL;k gS gh] ;g leL;k fodflr ns'kksa esa Hkh gSa] D;ksafd os viusvk£Fkd fodkl dks fujUrj fodkl'khy cuk;s j[kuk pkgrs gSaA vktdy jk"Vªªksa dh ljdkjsa muosQ vk£Fkd thouesa gLr{ksi djrh gSa] ftlls jk"Vª dh vk£Fkd fØ;k,¡ izHkkfor gksrh gSaA bl izdkj ns'k osQ vk£Fkd thou esa c<+rsgq, ljdkjh gLr{ksi ls] vkt osQ ;qx esa fodflr rFkk vYifodflr ns'kksa esa jktLo dk egÙo Hkh fujUrj c<+jgk gSA

1-6-2 fodflr ns'k ,oa yksd foÙk (Developed Countries and Public Finance)

fodflr ns'kksa osQ vk£Fkd fodkl dh xfr rhoz gksus ij rFkk ogk¡ osQ ukxfjdksa dk thou&Lrj Å¡pk gksus ij Hkhogk¡ yksd foÙk dk i;kZIr egÙo jgrk gSA jktLo&uhfr;k¡ ljdkj dh foÙkh; uhfr;ksa osQ :i esa izdV gksrh gSaAbuls fodflr ns'kksa dh vFkZO;oLFkk izHkkfor gksrh gSA fodflr ns'k dh eq[; leL;k gksrh gSµns'k osQ vk£Fkdthou&Lrj dks fLFkj cuk;s j[kukA fodflr ns'k osQ vUrxZr yksd foÙkh; xfr;ksa dk mís'; vk£Fkd fodkl dksizkIr djuk ugha gksrkA vkFkZj fLeFkht (Arther Smithies) us vesfjdk osQ lEcU/ esa viuk er O;Dr djrsgq, dgk gSµ¶foÙkh; uhfr dk izeq[k mís'; oqQy ek¡x ij fu;U=k.k djuk gksrk gS vkSj ;g futh {ks=k osQ fy,oSdfYid iz;ksxksa osQ chp lk/uksa osQ forj.k osQ blosQ ijEijkxr dk;Z dks NksM+ nsrh gSA¸

fodflr ns'kksa esa vk£Fkd fodkl osQ vk£Fkd mPpkopu vkrs jgrs gSaA blfy, ljdkj ;g iz;kl djrh gS fdtu&Ø;&'kfDr (Purchasing power) dks fu;fU=kr j[kdj vk£Fkd fLFkjrk cuh jgsA

bl izdkj fodflr ns'kksa esa vk£Fkd fLFkjrk cuk;s j[kus esa yksd foÙk vrho egÙoiw.kZ Hkwfedk fuHkkrk gSA oqQyek¡x osQ fu;U=k.k }kjk vk£Fkd fLFkjrk LFkkfir dh tk ldrh gSA oqQy ek¡x lkoZtfud O;;] miHkksx rFkk fofu;ksx}kjk izHkkfor gksrh gSA yksd foÙk dh uhfr;ksa }kjk oqQy ek¡x dks izR;{k ,oa vizR;{k :i ls izHkkfor fd;k tk

1. “Public Finance is the study of the affects of budgets on the economy particularly the effect onthe achievement of the major economic objectives —growth, stability, equality and efficiency.”

It is also the study of “What ought to be.”

uksV



ldrk gSA ;fn ns'k dh ljdkj viuh ctV uhfr osQ }kjk oqQy ek¡x dks fLFkj j[ks rks vk£Fkd fodkl esa LFkkf;Royk;k tk ldrk gSA fodflr ns'kksa esa lkoZtfud O;;] djkjksi.k] lkoZtfud Í.k vkfn iz;ksx ls vk£Fkd fLFkjrkLFkkfir dh tkrh gS vkSj ;s lHkh yksd foÙk ;k jktLo osQ vUrxZr vkrs gSaA vr% fodflr ns'kksa esa vk£FkdLFkkf;Ro ykus esa yksd foÙk dk vR;f/d egÙo gSA

1-6-3 vYifodflr ns'k ,oa yksd foÙk(Under-developed Countries and Public Finance)

fodflr rFkk vYifodflr ns'kksa dh vFkZO;oLFkkvksa esa oqQN ewyHkwr vUrj gksrk gS] tSls fodflr ns'kksa dh eq[;leL;k vk£Fkd fLFkjrk LFkkfir djus dh gksrh gS] tcfd vYifodflr ns'kksa dh eq[; leL;k vk£Fkd fodkldjus dh gksrh gSA okYVj gsYyj (Walter Heller) dk er gS fd fodflr rFkk vYifodflr ns'kksa dhjktLo&uhfr izk;% ,d&lh gksrh gSA foÙkh; uhfr dk izeq[k mís'; vk; ,oa /u osQ oS"kE; dks lekIr djuk]fofu;ksx dks izksRlkfgr djuk rFkk vk£Fkd LFkkf;Ro cuk;s j[kuk gSA

vYifodflr ns'kksa esa ogk¡ dh ljdkjksa dk eq[; mís'; vk£Fkd fodkl dks fnu&izfrfnu rhoz xfr iznku djukgksrk gS vkSj blosQ fy, yksd foÙk ;k jktLo dh fØ;kvksa dks iz;qDr fd;k tkrk gSA ;gk¡ ,- vkj- izsLV(A. R. Prest ) osQ 'kCn nz"VO; gSaµ¶vc ;g osQoy Lohdkj gh ugha fd;k tkrk cfYd vk'kk dh tkrhgS fd ljdkj dks vk£Fkd fodkl osQ fy, n`<+] fuf'pr dk;Z djuk pkfg,A¸

¶fodkl'khy ns'kksa osQ vk£Fkd fodkl gsrq vk£Fkd thou dks fu;fU=kr rFkk fu;fer fd;k tkuk ijeko';d gSAbl dk;Z dks ljdkj jktLo dh fØ;kvksa }kjk lEiUu djrh gSA vr% ;g ckr fu£ookn lR; gS fd vYifodflrns'kksa esa jktLo dh uhfr;k¡ lkFkZd ,oa egÙoiw.kZ dk;Z djrh gSaA¸

vYifodflr ns'kksa esa yksd foÙk dk egÙo oqQN vU; dkj.kksa ls Hkh c<+ x;k gS] tks fuEu izdkj gSaµ

(1) lkoZtfud cpr dh dehµfodkl'khy ns'kksa esa cpr dh ek=kk cgqr de gksrh gS] ftlls vk£Fkd fodklugha gks ikrkA blosQ fy, foÙk ,df=kr djus dh vko';drk gksrh gS] ftls lkoZtfud cpr (Public savings)

dh mfpr uhfr }kjk c<+k;k tk ldrk gSA bl izdkj bu ns'kksa esa jktLo dk egÙo vR;f/d c<+k gSA

(2) vk£Fkd lk/uksa dks izkIr djukµorZeku ;qx esa vYifodflr ns'kksa osQ vk£Fkd fodkl dks rhoz djukrFkk mlesa LFkkf;Ro LFkkfir djuk jkT; dk izeq[k dk;Z ekuk tkrk gSS bu ns'kksa osQ vk£Fkd lk/uksa dks cyiwoZdbdV~Bk djuk dfBu gksrk gS] blfy, vk£Fkd lk/uksa dks vizR;{k :i ls ,df=kr djuk vPNk le>k tkrk gSvkSj blosQ fy, yksd foÙk loksZi;qDr le>k tkrk gSA

(3) futh {ks=k ij fu;U=k.kµvYifodflr ns'kksa esa futh {ks=k dks ,dne lekIr djuk vlEHko gS] D;ksafd ,slkdjus ls vk£Fkd fodkl dh xfr vo#¼ gksus dk Hk; jgrk gSA vr% futh {ks=k osQ fy, mfpr funsZ'ku ,oafu;U=k.k dk gksuk vko';d gS vkSj ;g dk;Z jktLo dh fØ;kvksa }kjk gh fd;k tk ldrk gSA

1-7 jk"Vªh; vFkZO;oLFkk esa yksd foÙk dk egÙo(Role of Public Finance in National Economy)

orZeku le; esa yksd foÙk dk egÙo fnu&izfrfnu c<+rk tk jgk gSA ;|fi izkphu vFkZ'kkfL=k;ksa osQ vuqlkj jkT;dks iztk osQ dk;ks± esa de&ls&de gLr{ksi djuk pkfg,A ,Me fLeFk us rks osQoy lqj{kk] iqfyl vkSj 'kkfUrO;oLFkk vkfn tSls dk;ks± esa gh jktdh; gLr{ksi dks vko';d crk;kA blh izdkj O;fDr;ksa }kjk fd;k x;k O;;mRiknd rFkk ljdkj }kjk fd;k x;k O;; vuqRiknd gksrk gSA 19oha 'krkCnh esa izfl¼ teZu vFkZ'kkL=kh oSxuj(Wagner) us jkT; dh c<+rh gqbZ fØ;kvksa dk izfriknu fd;k vkSj rc ls jkT; osQ dk;ks± esa rhozrk ls o`f¼ gqbZgSA 20oha 'krkCnh osQ izkjEHk esa fo'ks"k :i ls 1930 dh egkeUnh osQ dkj.k yksd foÙk dks vR;f/d egÙo iznkufd;k x;k gSA orZeku le; esa jkT; dks ,d dY;k.kdkjh laLFkk ekuk tkrk gSA fu/Zurk] vk£Fkd fo"kerk]O;kolkf;d mPpkopu vkfn ifjfLFkfr;ksa osQ dkj.k ekuo thou esa jktdh; gLr{ksi dks vifjgk;Z cuk fn;k gSA


uksV

yksd foÙk

dkyZ ekDlZ] tkWtZ cukZMZ 'kkW rFkk flMuh osc us O;fDrxr iz;klksa osQ LFkku ij jktdh; iz;kl o gLr{ksi dksegÙo iznku fd;k gSA

yksd foÙk osQ vè;;u osQ egÙo esa o`f¼ dk ,d dkj.k ;g Hkh gSS fd ns'k dh lkoZtfud foÙk O;oLFkk dkizR;sd vax ij izHkko iM+rk gSSA lkoZtfud foÙk dk dk;Z ljdkj osQ fy, osQoy foÙk ,df=kr djuk gh ughagSµvc mls lkekftd U;k; fnykus] vk£Fkd fLFkjrk cuk;s j[kus] iw.kZ jkstxkj dh fLFkfr izkIr djus rFkk vk£Fkdfodkl dks c<+kok nsus dk Hkh ,d 'kfDr'kkyh lk/u le>k tkrk gSA fodkl'khy ns'kksa osQ vk£Fkd fodkl esaHkh yksd foÙk dk egÙoiw.kZ ;ksxnku gksrk gSA vr% Li"V gS fd vc ljdkj vk£Fkd fo"k;ksa esa vR;f/d gLr{ksidjus yxh gSA

D;k vki tkurs gSa 1930 dh egkeUnh osQ dkj.k yksd foÙk dks vR;f/d egÙo iznku fd;k x;kA

la{ksi esa ge yksd foÙk osQ egÙo dk fuEufyf[kr 'kh"kZdksa osQ vUrxZr vè;;u dj ldrs gSµ

(1) lk/uksa osQ forj.k esa egÙo]

(2) vk; vkSj lEifÙk osQ forj.k eas egÙo]

(3) vk£Fkd fLFkjrk osQ LkUnHkZ esa egÙo rFkk

(4) vk£Fkd fodkl gsrq lk/u tqVkus esa egÙoA

(1) lk/uksa osQ forj.k esa egÙo (Importance of Publilc Finance in Allocation of Resources)µlk/uksa osQ forj.k ls vk'k; buosQ loZJs"B pquko ls gS ftlls Li"V gksrk gS fd lekt dh Hkwfe] Je] iw¡thxroLrqvksa o vU; lk/uksa dk fdl izdkj iz;ksx fd;k tk;sµ fdu oLrqvksa dk mRiknu fdruh ek=kk esa fd;k tk;srFkk mRiknu dh fdu&fdu jhfr;ksa dk iz;ksx fd;k tk;s] bR;kfnA izR;sd ns'k osQ ikl fuf'pr ek=kk esa vk£Fkdlk/u miyC/ gksrs gSaA buesa izkÑfrd lk/u] tSlsµHkwfe] ou] [kfut lEink o 'kfDr Ïksr vkfn Hkh lfEefyrfd;s tkrs gsSaA izkÑfrd lk/uksa osQ fo"k; esa ;g mYys[kuh; gS fd budh miyfC/ ek=k ls gh fdlh ns'k osQvk£Fkd fodkl dk Lrj Å¡pk ugha gks tkrk vfirq vk£Fkd fodkl gsrq bu lk/uksa dk fonksgu Hkh vko';d gSAbuosQ vfrfjDr fdlh ns'k osQ izkÑfrd o ekuoh; lalk/uksa osQ }kjk Ñf"k m|ksx] ;krk;kr o O;kikj vkfn vk£FkdfØ;kvksa dk lapkyu gksrk gSA ;gh ns'k dh vFkZO;oLFkk osQ vax gSaA bUgha ij lEiw.kZ vFkZO;oLFkk fuHkZj djrh gSALi"V gS fd vk£Fkd fØ;kvksa dk eq[; mís'; miyC/ lk/uksa dk cqf¼eÙkkiw.kZ rjhosQ ls mfpr fonksgu djukgSA bldk Kku fuEu fooj.k ls Hkh gks ldrk gSµ

(i) vk£Fkd lajpuk dk fodkl (Development of Economic Structure)µljdkj viuh ctV uhfr}kjk vk£Fkd lajpuk osQ fodkl gsrq /u dh O;oLFkk dj ldrh gSA blosQ vUrxZr jsyos] fo|qr] lM+d] ;krk;kr]LowQy] vLirky] cgqís';h; ;kstukvksa vkfn dk fodkl vkrk gSA blosQ vHkko esa vk£Fkd izxfr O;ofLFkr :ils ugha gks ldrh ijUrq bu ;kstukvksa ij cM+h ek=kk esa iw¡th dh vko';drk gksrh gSA ijUrq buosQ 'kh?kz o izR;{kizfriQy dh Hkh vk'kk ugha dh tk ldrhA vr% O;fDrxr m|eh bl izdkj osQ fofu;ksxksa esa #fp ugha j[krsA vr%jkT; dk dÙkZO; gS fd og vk£Fkd lajpuk osQ Hkkj dks ogu djs] iw¡th fuekZ.k dh nj dks rhoz djs o HkkjferO;f;rkvksa dks mRiUu djsA

(ii) tula[;k o`f¼ dh nj (Rate of Population Growth)µnqzr vk£Fkd fodkl rHkh lEHko gks ldrkgS tc tula[;k oqf¼ nj dh vis{kk jkstxkj osQ voljksa vkSj vk; eas o`f¼ dh nj cgqr vf/d gksA vr% ljdkjviuh jktdks"kh; uhfr esa ifjokj fu;kstu ij vf/d egÙo nsrs gq, tula[;k dks fu;fU=kr djrh gSA

(iii) fiNM+s {ks=kksa dk fodkl (Development of Backward Areas)µ;fn fiNM+s {ks=kksa esa dj lEcU/hNwVsa ,oa fj;k;rsa iznku dh tk,¡ rks ?kus cls {ks=kksa esa yxs vk£Fkd lk/uksa dks fiNM+s {ks=kksa dh vksj eksM+k tk ldrk

uksV



gSA blls tgk¡ fiNM+s {ks=kksa dh mUufr vkSj fodkl esa lgk;rk feysxh ogk¡ lUrqfyr vk£Fkd fodkl Hkh lEHkogks losQxkA

(iv) lkoZtfud o futh m|ksx dk fodkl (Development of Public and Private Industries)µorZeku le; esa jkT; ns'k esa lqn`<+ vkS|ksfxd <k¡pk rS;kj djus gsrq Lo;a vk/kjHkwr m|ksxksa dh LFkkiuk o mudkfodkl djrk gSA blosQ vfrfjDr ljdkj O;fDrxr fofu;ksxksa dks Hkh viuh jktLo uhfr }kjk izksRlkfgr djldrh gS] tSlsµ(A) O;fDrxr m|ksxksa ij dj Hkkj de djuk] (B) budks fofHkUu vkS|ksfxd lqfo/k,¡ iznkudjuk] (C) O;fDrxr m|ksxksa dks lLrh Í.k lqfo/k,¡ feyuk o bl gsrq fof'k"V foÙkh; laLFkk,¡ [kksyuk vkfnA

(v) lkekftd lqj{kk lEcU/h xfrfof/;k¡ (Social Security Activities)µvussd fodflr ns'kksa esa Øfedlqj{kk] mnkgj.kkFkZµLokLF; chek] csdkjh chek ;kstuk] o`¼koLFkk isU'ku] ekr`Ro ykHk vkfn dk;ZØeksa ij cgqrcM+h ek=kk esa lkoZtfud O;; fd;k tkrk gS ftldk vFkZO;oLFkk ij izR;{k rFkk ijks{k egÙoiw.kZ izHkko iM+rk gSA

mijksDr foospu ls Li"V gS fd miyC/ lk/uksa osQ iw.kZ mi;ksx o mfpr vko.Vu osQ {ks=k esa jktLo dk egÙoiw.kZ;ksxnku gSA

(2) vk; vkSj lEifÙk osQ forj.k esa egÙo (Importance of Public Finance in Distribution of

Income and Wealth)µvkt vf/dka'k ns'kksa esa vk; o lEifÙk osQ forj.k esa vlekurk,¡ n`f"Vxkspj gksrh gSa,d vksj rks oqQN eqV~Bh Hkj yksx /u ls ifjiw.kZ jgrs gSa vkSj vusd foykflrkiw.kZ dk;ks± esa viuh vk; dknq#i;ksx djrs gSa] tcfd nwljh vksj tulk/kj.k vFkkg nfjnzrk o foifÙk osQ uhps ncs djkgrs gSaA LorU=kvFkZO;oLFkk os vUrxZr ;fn vk£Fkd 'kfDr;ksa dks fu;fU=kr u fd;k tk;s rks vk; o lEifÙk osQ forj.k dh leL;kvkSj Hkh xEHkhj gks tkrh gSA vk; dh vlekurk uSfrd] lkekftd vk£Fkd o jktuSfrd lHkh n`f"Vdks.kksa lsvokaNuh; gSA /u osQ forj.k dh vlekurk dks nwj djus ls lekt dks vf/dre vk£Fkd dY;k.k izkIr gkslosQxkA vk; dh vlekurk osQ dkj.k ns'k esa mRiknu dk <k¡pk /uh oxZ osQ vuqowQy gks tkrk gSA mRiknu dkvf/dka'k Hkkx vfuok;Z vko';drkvksa dh oLrqvksa osQ ctk; foykflrk dh oLrqvksa dk gksrk gSA vr% lekt dksvf/dre lkekftd lUrks"k izkIr ugha gks ikrkA blosQ vfrfjDr vk; dh vlekurk vUrr% csjkstxkjh dks tUensrh gS] ftlosQ ifj.kkeLo:i tula[;k osQ fo'kky oxZ osQ fy, vk£Fkd vlqj{kk mRiUu gks tkrh gS] cpr ofofu;ksx dk lUrqyu lEHko ugha gks ikrk vkSj ns'k dh vFkZO;oLFkk vuqowQyre fLFkfr esa dk;Z ugha dj ikrhA

vc gesa ;g vè;;u djuk gksxk fd vk; o lEifÙk osQ forj.k dh fo"kerkvksa dks de djus gsrq yksd foÙkdgk¡ rd mi;ksxh gksxkA izfrf"Br vFkZ'kkL=kh /u osQ forj.k osQ fy, djkjksi.k dks lkekU;r% fojksèk dh n`f"Vls ns[krs FksA mudk dguk Fkk fd djkjksi.k dk ,dek=k mís'; jkT; osQ fy, vk; izkIr djuk gSA ijUrq orZekule; esa ;g ckr iw.kZ :i ls Lohdkj dh tk jgh gS fd jktdks"kh; uhfr;k¡ /u osQ forj.k dh vlekurkvksa dksnwj djus esa vR;Ur egÙoiw.kZ ;ksxnku dj ldrh gSaA lkoZtfud O;; }kjk tgk¡ xjhcksa osQ thou&Lrj dks Å¡pkmBkdj forj.k dh fo"kerkvksa eas deh dh tk ldrh gS ogk¡ djkjksi.k }kjk /uh O;fDr;ksa dh vk; dk Lrj uhpkdjosQ Hkh bl mís'; dks izkIr fd;k tk ldrk gSA bl izdkj vkt /u osQ forj.k esa okafNr lekurk ykus dhnks eq[; fof/;k¡ gSaµ

(i) lkoZtfud O;; (Public Expenditure)µ;g vk; dks fu/Zu O;fDr;ksa osQ fgr esa iqu£orfjr djus dklk/u gks ldrk gSA ;fn ljdkj viuh vk; dk vf/dre Hkkx bl izdkj O;; djrh gS ftlls fuèkZuksa dhvf/d lgk;rk gksrh gS rks okLrfod vk;ksa esa de vlekurk gksxhA vr% ljdkj dks fuEu vk; osQ yksxksa ijvf/d O;; djuk pkfg,A bl fo"k; esa ljdkj dks pkfg, fd ogµ(v) lkekftd lsokvksa] tSlsµfu%'kqYdf'k{kk] fpfdRlk o edku dh O;oLFkk vkfn xjhcksa osQ fy, djsA (c) csjkstxkjh] chekjh] o`¼koLFkk dhdfBukb;ksa ls xjhcksa dh j{kk djsaA (l) ljdkj }kjk vfuok;Z oLrqvksa osQ mRiknu esa o`f¼ gsrq fo'ks"k vk£Fkdlgk;rk iznku dh tkuh pkfg,A (n) ;fn ljdkj vFkZO;oLFkk osQ fofHkUu {ks=kksa osQ lUrqfyr fodkl dk;ZØedks 'kq: dj ns rks ;g uhfr thou Lrj dks Å¡pk mBkus vkSj vk; dh vlekurkvksa dks nwj djus esa vkSj Hkh liQygksxhA


uksV

yksd foÙk

(ii) djkjksi.k (Taxation)µdjkjksi.k Hkh /u dh vlekurkvksa dks nwj djus dk egÙoiw.kZ lk/u gSA loZizFketeZu vFkZ'kkL=kh oSxuj us djkjksi.k osQ ekè;e ls /u dh vlekurkvksa dks nwj djus dk tksjnkj leFkZu fd;kgSA vk;&dj (Income Tax) osru vkSj etnwfj;ksa eas vUrj osQ dkj.k vk; dh vlekurk dks de djrk gS]tcfd mÙkjkf/dkj dj (Inheritance Tax) fo'ks"k :i ls lEifÙk;ksa osQ vUrj osQ dkj.k mRiUu vlekurkvksadks de djrk gSA vr% izxfr'khy o izR;{k djksa osQ }kjk vis{kkÑr /uh oxZ osQ ykxksa ls fu/Zu oxZ dh vksj/u dk gLrkUrj.k fd;k tk ldrk gS] D;ksafd /uh O;fDr;ksa ls dj olwy djosQ mls ,slh lkekftd lsokvksaij O;; fd;k tk ldrk gS ftldk okLrfod ykHk fu/Zu oxZ osQ yksxksa dks gksA ;|fi lkoZtfud O;; vkSjdjkjksi.k lkFk&lkFk pyrs gSaa] fiQj Hkh /u osQ forj.k dh vlekurk dks nwj djus esa djkjksi.k dk LFkku cgqregÙoiw.kZ gS D;ksafd djkjksi.k osQoy /uh O;fDr;ksa dh vk; dk Lrj uhpk djus osQ fy, gh vko';d ugha gSvfirq ljdkjh O;; osQ dk;ZØeksa osQ fy, /ujkf'k izkIr djus osQ fy, Hkh cgqr vko';d gSA izxfr'khy dj vk;dh vlekurk dks de djrs gSa tcfd izfrxkeh dj vk; dh vlekurk dks c<+krs gSaA

mijksDr foospu ls Li"V gS fd jktLo }kjk vk; vkSj lEifÙk osQ leku forj.k dh fn'kk esa tks iz;kl fd;s tkrsgSa mudk cpr vkSj fofu;ksx ij vuqowQy izHkko iM+rk gS vkSj ns'k dh vFkZO;oLFkk dks leqfpr <ax ls fodflrdjus esa lgk;rk feyrh gS rFkk ns'k osQ vk£Fkd o lkekftd dY;k.k esa o`f¼ gksrh gSA

(3) vk£Fkd fLFkjrk osQ lUnHkZ esa egÙo (Importance of Economic Stability)µvk£Fkd fLFkjrk dkrkRi;Z mRiknu] jkstxkj o ewY; esa gksus okys ifjorZuksa ls gSA mRiknu] jkstxkj vkSj ewY;ksa esa gksus okyh o`f¼ ns'kdh vFkZO;oLFkk osQ Åij tkus osQ izrhd ekus tkrs gSaA blosQ foijhr mRiknu esa deh] csjkstxkjh o eUnh ns'k dhvFkZO;oLFkk dks eUnh dh vksj ys tkrs gSaA vr% iw.kZ jkstxkj vFkok vk£Fkd fLFkjrk gsrq yksd foÙk osQ egÙodh foospuk ge bl izdkj dj ldrs gSa fd blosQ }kjk mRiknu] ewY;ksa o jkstxkj ij fdl izdkj izHkko Mkyktk ldrk gS rkfd fu/kZfjr mís'; dh iw£r gks losQA

;gk¡ ij iw.kZ jkstxkj vkSj ewY;&fLFkjrk osQ vFkks± dks le>uk vko';d gks tkrk gSA lj fofy;e csofjt osQvuqlkj] ¶jkstxkj dk fopkj ml fo'ks"k fLFkfr dh vksj laosQr djrk gS ftlesa csdkj O;fDr;kas dh la[;k dhrqyuk esa dke djus osQ fy, vf/d [kkyh LFkku izkIr gksrs gSaA¸ vejhdh vk£Fkd la?k osQ vuqlkj] ¶iw.kZ jkstxkjdk vFkZ ;g gS fd mu lHkh ;ksX;rk izkIr O;fDr;ksa dks tks izpfyr osru njksa ij dke pkgrs gSa] fcuk vf/dfoyEc gq, mRiknd dk;ks± esa dke izkIr gks losQA¸ blh izdkj ewY; fLFkjrk dk vFkZ ;g gS fd ewY;ksa osQ lkekU;Lrj esa rhoz vYidkfyd ifjorZuksa dk u gksukA

izfrf"Br vFkZ'kkfL=k;ksa dk ;g er Fkk fd lekt esa lnk iw.kZ jkstxkj dh fLFkfr cuh jgrh gSA mudk ;g fopkjts- ch- ls osQ izfl¼ dFku ¶iw£r Lor% ek¡x dh tuuh gksrh gS¸ ij vk/kfjr FkkA vr% vFkZO;oLFkk esa csjkstxkjh;k vR;qiknu gks gh ugha ldrk D;kasfd tks oqQN Hkh iSnk gksrk gS mldk eqnzk }kjk fofue; vo'; gks tkrk gSaysfdu vk/qfud vFkZ'kkfL=k;ksa us izfrf"Br vFkZ'kkfL=k;ksa osQ mijksDr fopkjksa dk tksjnkj [k.Mu fd;k gS vkSj ;gLi"V fd;k gS fd ns'k esa futh miØe osQ iz;klksa ls gh lnk iw.kZ jkstxkj dh fLFkfr ugha ikbZ tkrhA dhUl osQvuqlkj iw¡thoknh vFkZO;oLFkk esa lnk gh mrkj&p<+ko vk;k djrs gaSA dHkh vfriw.kZ jkstxkj dh fLFkfr vkrh gSrks dHkh viw.kZ jkstxkj dh fLFkfrA vxj fdlh fo'ks"k le; iw.kZ jkstxkj dh fLFkfr ikbZ tkrh gS rks ;g ,d la;ksxdh gh ckr gksrh gSA

iw.kZ jkstxkj vkSj mlls lEcfU/r rF; vFkkZr~ mRiknu jkstxkj ,oa ewY; dks izHkkfor djus okyk ,d vkèkkjHkwrrRo izHkkoiw.kZ ek¡x lekt esa gksus okys oqQy mRiknu osQ ewY; dks lwfpr djrh gSA bldk dkj.k ;g gS fd jk"Vªh;mRiknu dk oqQy ewY; vkSj m|ksxifr;ksa }kjk eky dh fcØh ls izkIr gksus okyh vk; esa dksbZ vUrj ugha gksrkAvFkkZr~ oqQy mRiknu jk"Vªh; vk; osQ cjkcj gksrk gSA vr% mi;qZDr fooj.k ls Li"V gks tkrk gS fd vk£Fkd fLFkjrk,d ns'k dh vFkZO;oLFkk dks dkiQh lhek rd izHkkfor djrh gSA

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(4) vk£Fkd fodkl gsrq lk/u tqVkus esa egÙo (Importance in collection of resources for

Economic Development)µvk£Fkd fodkl gsrq lk/u tqVkus esas yksd foÙk dk D;k egÙo gS] bls ge fuEufooj.k ls Li"V dj ldrs gSaµ

(i) iw¡th fuekZ.k (Capital formation)µfdlh ns'k osQ vk£Fkd fodkl esa iw¡th fuekZ.k dk osQUnzh; egÙogksrk gSA oLrqr% v¼Zfodflr ns'kksa esa O;kIr fu/Zurk osQ mfpr pØ dks fofu;ksx osQ fcUnq ls Vkyk tk ldrkgS vkSj ftlosQ dkj.k vuqowQy ifjorZuksa dh lEHkkouk gks tkrh gSA vUrr% yksd foÙk dh dk;Zokfg;ksa dk mís';;g gksuk pkfg, fd miHkksx o vU; xSj fodkl dk;ks± dh vksj ls iw¡th fuekZ.k vFkkZr~ cpr o fofu;ksx dh vksjlk/uksa dk vUrj.k gksA ljdkj iw¡th fuekZ.k esa o`f¼ djus osQ fy, dbZ izdkj ls lgk;rk dj ldrh gSA MkW- vkj-,u- f=kikBh osQ vuqlkj] pw¡fd v¼Zfodflr ns'kksa esa cpr dh nj vR;Ur de gksrh gS] vr% bu ns'kksa esa c<+rhgqbZ cpr nj izkIr djus gsrq rkfd fofu;ksx vf/d ls vf/d gks] ljdkj fuEufyf[kr <ax viuk ldrh gSµ

(v) izR;{k HkkSfrd fu;a=k.k] (c) orZeku djkssa dh nj esa o`f¼ djuk]

(l) lkoZtfud m|ksxksa ls cpr izkIr djuk] (n) lkoZtfud Í.k]

(;) ?kkVs dk ctV

(v) izR;{k HkkSfrd fu;U=k.k (Direct physical Control)µ;g fof'k"V miHkksx o vuqRiknd fofu;kstudks ?kVkus esa vR;Ur izHkko'kkyh gksrk gSA ;|fi v¼Zfodflr ns'kksa esa mldk iz'kklu vlqfo/ktud gksrk gS fiQjHkh izR;{k HkkSfrd fu;U=k.k jktdks"kh; uhfr dk vko';d vax gksrk gSA

(c) orZeku djksa dh nj esa o`f¼ (Increase in the rate of present taxes)µdjksa dks yxkuk rFkkorZeku djksa dh nj esa o`f¼ tks Li"V :i ls izxfr'khy Hkh dgh tk ldrh gS] viuk egÙoiw.kZ LFkku j[krhgSA dj dh jpuk fuEu izdkj ls gks ldrh gSµ(d) /uh oxZ osQ mu lk/uksa dks tks fuf"Ø; iM+s gksa vFkokftudk jkf'k dh n`f"V ls ykHkizn miHkksx u gksrk gksµvk; dj] lEifÙk dj vkfn yxkdj izkIr fd;k tk ldrkgS] ljdkjh oLrqvksa ij dj yxk;k tk losQ ftudh ek¡x csyksp gks] ([k) Ñ"kd oxZ dh c<+rh vk; esa ls djyxk nsuk vko';d gksrk gSA bl gsrq Hkwfe rFkk vU; izdkj dh lEifÙk;ksa ij djkjksi.k fd;k tk ldrk gSA

(l) lkoZtfud m|ksxksa ls cpr izkIr djuk (To collect the savings from public enterprises)µfodkl'khy ns'kksa esa vf/d ykxr osQ dkj.k m|ksxksa esa de cpr izkIr gksrh gS fiQj Hkh ;fn lkoZtfud m|ksxksadks n{krk o oqQ'kyrk ls pyk;k tk;s rks muls Hkh vfrjsd izkIr fd;k tk ldrk gSA

(n) lkoZtfud Í.k (Public debt)µ,sfPNd cpr dks ljdkj Í.k osQ :i esa izkIr dj ldrh gSA yksxksadh cpr dks c<+kus osQ fy, ljdkjh Í.k i=k dj lqjf{kr lk/u gSA laLFkk,¡ Hkh vius /u dks ljdkjh Í.k&i=kksaesa yxk ldrh gSaA pw¡fd v¼Zfodflr ns'kksa esa izfr O;fDr vk; cgqr de gksrh gS] blfy, lkoZtfud Í.kksa dk{ks=k vR;f/d lhfer gksrk gS] ijUrq bldk ;g vk'k; ugha gS fd lkoZtfud Í.k&i=kksa dks Ø; djus gsrq ns'kesa fdlh izdkj dh cpr ugha gksrhA bu ns'kkssa esa y?kq cprksa dk fo'ks"k egÙo gksrk gSA orZeku le; esa cgqr&lhvUrjkZ"Vªh; laLFkk,¡ tSls] fo'o cSad o vUrjk"Vªh; fodkl la?k vkfn Hkh fodkl'khy ns'kksa dks i;kZIr Í.k iznkudjrh gSaA

(;) ?kkVs dk ctV (Deficit Budget)µ?kkVs dh foÙk O;oLFkk dh fLFkfr rc mRiUu gksrh gS tc fd ljdkjdjksa o turk ls fy, tkus okys Í.kksa o vk; osQ vU; lk/uksa }kjk ftruk izkIr djrh gS mlls vfèkd O;; djrhgSA ljdkj dks ?kkVs fd foÙk O;oLFkk dk miHkksx lroZQrk osQ lkFk djuk pkfg,A bl fof/ dk vR;f/d mi;ksxvFkZO;oLFkk esa LiQhfrtud fLFkfr;k¡ mRiUu djosQ vFkZO;oLFkk dks vLr&O;Lr dj ldrk gSA

(ii) mRiknu osQ Lo:i esa mRiknu djosQ (Change in the production structure)µlkoZtfud {ks=k osQfy, lk/uksa dks xfr'khy djus esa jktdks"kh; uhfr cM+h izsjd gksrh gSA lkoZtfud {ks=k dk foLrkj djosQ ljdkj,sls m|ksxksa dk foLrkj dj ldrh gS ftUgsa og jk"Vªh; fgr dh n`f"V ls egÙoiw.kZ le>rh gSA blosQ lkFk gh


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yksd foÙk

yksd foÙk lEcU/h dk;Zokfg;ksa dk mís'; O;fDrxr fofu;ksx dks okafNr fn'kkvksa dh vksj xfr'khy djus osQ fy,Hkh fd;k tk ldrk gSA

(iii) csjkstxkjh dks nwj djuk (To remove the unemployment)µvYi&fodflr ns'kksa esa csjkstxkjh ovn`'; csjkstxkjh dh leL;k,¡ cgqr fodV gksrh gSaA iw.kZ fodflr ns'kksa esa izk;% ,d vYidkyhu leL;k gksrhgS tks O;kikj&pØksa osQ izHkko ls mRiUu gksrh gSA ijUrq fodkl'khy ns'kksa esa csjkstxkjh ,d loZO;kih leL;k gksrhgS] ftldk lek/ku ,d nh?kZdkyhu fodkl uhfr }kjk gh gks ldrk gSA vr% ns'k esas djkjksi.k] lkoZtfud O;;o Í.k lEcU/h uhfr;ksa osQ }kjk fofu;ksx esa o`f¼ djosQ jkstxkj osQ voljksa dk foLrkj fd;k tk ldrk gSA

VkLd vkfFkZd fodkl gsrq lk/u tqVkus esa yksd foÙk dk D;k egÙo gS\


cgqfodYih; iz'u (Multiple Choice Questions) %

11. yksd foÙk fdlesa fo'okl djrk gS\

(v) tu&dY;k.k esa (c) Lo&dY;k.k esa

(l) ykHk esa (n) mijksDr lHkhA

12. futh foÙk dk ,dek=k y{; D;k gS\

(v) tu&dY;k.k djuk (c) ykHk izkIr djuk

(l) uqdlku djuk (n) mijksDr lHkhA

13. vk/qfud vFkZ'kkL=kh ljdkjh m/kj dks yksd foÙk dh dkSu&lh dk;Zokgh ekurs gSa\

(v) iw.kZ (c) viw.kZ

(l) egÙoiw.kZ (n) laiw.kZA

14. oSxuj dgk¡ dk vFkZ'kkL=kh Fkk\

(v) Hkkjr (c) :l

(l) vesfjdk (n) teZuA

15. egkeanh dc gqbZ Fkh\

(v) 1930 esa (c) 1830 esa

(l) 2001 esa (n) 1999 esaA

1-8 lkjka'k (Summary)

• yksd foÙk dk vFkZ'kkL=k fo'ks"k :i ls lkewfgd vko';drkvksa dh lUrqf"V ls lEcfU/r gSA blesa gemu vk£Fkd leL;kvksa dk vè;;u djrs gSa tks jkT; vFkok lkoZtfud {ks=k esa mBrh gSa] tSls futh vkSjlkoZtfud {ks=kksa osQ chp lk/uksa dk foHkktu fdl izdkj fd;k tkrk gS rFkk lkoZtfud {ks=k osQ vUrxZrljdkjh O;; osQ fofHkUu lkè;ksa dh lUrqf"V osQ fy, lk/uksa dk vkcaVu oSQls fd;k tkrk gSA

• lu~ 1930 dh xEHkhj vk£Fkd eUnh (Economic depression) rFkk dhUl }kjk jkstxkj osQ lkekU;fl¼kUr dk izfriknu rks vcU/ uhfr osQ fy, ekSr dh ?kaVh gh cu xbZA dhUl us crk;k fd jkT; dksjktdks"kh; fØ;kvksa osQ }kjk jkstxkj esa o`f¼ djuk vkSj mls mPp Lrj ij cuk;s j[kuk lEHko gSA

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• vYifodflr ns'kksa esa Hkh] ljdkj dk eq[; y{; ;g gksrk gS fd ns'k dk rhoz xfr ls vk£Fkd fodklgks rFkk jk"Vªh; mRiknu dk U;k;iw.kZ forj.k (equitable distribution) gks] vkSj jktdks"kh; uhfr(fiscal policy) bu y{;ksa dh iw£r osQ fy, egÙoiw.kZ vL=k cu ldrh gSA

• yksd foÙk dk {ks=k rFkk bldh fo"k;&lkexzh fLFkj ugha gS] D;ksafd jkT; dh /kj.kk (concept)] jkT;osQ dk;ks± rFkk vFkZ'kkL=k dh leL;kvksa esa ifjorZu gksus osQ lkFk gh lkFk bldk Hkh fujUrj foLrkj gksrktk jgk gSA

• yksd foÙk rFkk futh foÙk osQ chp dbZ ekeyksa esa ekSfyd vUrj ik;k tkrk gS tSls fd mís';] foÙk izkfIrosQ rjhosQ rFkk lk/uksa dh ek=kk vkfn osQ ekeyksa easA

• yksd foÙk dh izkphu fopkj/kjk laLFkkid vk£Fkd fl¼kUr (Classical Economic Theory) ijvkèkkfjr Fkh ijUrq ckn esa bl fl¼kUr esa vusd ØkfUrdkjh ifjorZu gksrs jgs gSaA vUr esa vk/qfudvk£Fkd fl¼kUr dk izfriknu gqvk ftls ^dhUl dk iw.kZ jkstxkj dk lkekU; fl¼kUr (Keyne's

General Theory of Full Employment) dgk tkrk gSA bl fl¼kUr osQ dkj.k yksd foÙk dhizkphu /kj.kk esa Hkh ifjorZu gks x;k gSA

• dhUl dk ^jkstxkj fl¼kUr* bl lkekU; /kj.kk ij fVdk gS fd ,d O;fDr }kjk fd;k tkus okyk O;;nwljs O;fDr dh vk; gSA

• jkstxkj dk fopkj ml fo'ks"k fLFkfr dh vksj laosQr djrk gS ftlesa csdkj O;fDr;kas dh la[;k dh rqyukesa dke djus osQ fy, vf/d [kkyh LFkku izkIr gksrs gSaA

1-9 'kCndks'k (Keywords)

• ctV (Budget)µvk;&O;; dk ys[kk&tks[kkA

• jktdks"kh; fØ;k,¡ (Fiscal operations)µjktdks"k dh fØ;k,¡A

• eqnzk&LiQhfr (Inflation)µns'k dh O;kikfjd vko';drk ls vf/d eqnzk dk izpyuA

• djk/ku (Taxation)µdj yxkukA

1-10 vH;kl&iz'u (Review Questions)

1- yksd foÙk ls vkidk D;k vfHkizk; gS\

2- vk/qfud jkT; osQ dk;ks± dk la{ksi esa o.kZu djsaA

3- djk/ku ls vki D;k le>rs gSa\

4- yksd foÙk ,oa futh foÙk esa ik, tkus okyh lekurkvksa dks fy[ksaA

5- fuEufyf[kr ij laf{kIr fVIi.kh fy[ksaµ

(a) djkjksi.k (b) lkoZtfud O;;A

mÙkj % Lo&ewY;kadu (Answers: Self Assessment)

1. O;; 2. ^yksd* 3. jktdks"kh; 4. 1776

5. 1930 6. lR; 7. vlR; 8. lR;

9. vlR; 10. lR; 11. (v) 12. (c)

13. (l) 14. (n) 15. (v)A


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yksd foÙk

1-11 lanHkZ iqLrosaQ (Further Readings)

iqLrosaQ 1. yksd foÙkµU;w jkW;y cqd oaQiuhA

2. yksd foÙkµ,p-,y- HkkfV;k] fodkl ifCy¯'kx gkml izk- fy-A

3. Hkkjrh; yksd foÙk iz'kkluµeatw"kk 'kekZ] vks-ih- cksgjk] jfo cqDlA

4. euh cSa¯dx ,aM ifCyd iQkbusalµlaqnje oh] vYiQk ifCy-] 2009A

5. euh cSa¯dx baVjus'kuy VsªM ,aM ifCyd iQkbusalµuh-FkkbZ- lkse'ks[kj] vueksy] 2004A

6. ifCyd iQkbusalµlqizhr ¯lg ,aM vfuy osQ- xqIrk] MksehusaV] 2012A

7. ifCyd iQkbusalµuanfd'kksj izlkn] ,chMh ifCyosQ'ku] 2011A

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bdkbZ—2% vf/dre lkekftd ykHk dk fl¼kar

bdkbZµ2: vf/dre lkekftd ykHk dk fl¼kUr

(Principles of Maximum Social Advantages)


mís'; (Objectives)


2.1 vf/dre lkekftd ykHk dk fl¼kar (The Principle of Maximum Social Advantage)

2.2 vf/dre lkekftd ykHk (Maximum Social Advantage)


2.4 'kCndks'k (keywords)



mís'; (Objectives)


• vf/dre lkekftd ykHk osQ fl¼kar dks le>us esaA

• vf/dre lkekftd ykHk dh tkudkjh izkIr djus esaA

• dj yxkrs le; fopkj.kh; rF; ls voxr gksus esaA

• O;; djrs le; fopkj.kh; rF; dks tkuus esaA


¶yksd foÙk dk fl¼kUr¸ uked okD;ka'k ls vk'k; ml ewyHkwr fu;e (fundamental rule) ls gS] ftlosQ }kjkjkT; dh foÙkh; uhfr dk fu/kZj.k fd;k tkuk pkfg,A bl ewyHkwr fu;e dks gh vf/dre lkekftd ykHk dkfl¼kUr ;k vf/dre 'kq¼ lkekftd ykHk dk fl¼kUr vFkok vf/dre lkekftd dY;k.k dk fl¼kUr dgktkrk gSA izks- ihxw vFkok izks- MkYVu ,sls nks fo[;kr vFkZ'kkL=kh Fks] ftUgsa yksd foÙk osQ bl fl¼kar osQ izfriknurFkk bldh izflf¼ dk iw.kZ Js; fn;k tk ldrk gSA

,Me fLeFk tSls izkphu vFkZ'kkfL=k;ksa dk er Fkk fd jkT; dh fØ;k,¡ rFkk djk/ku dh ek=kk de ls de gksuhpkfg,A ,Me fLeFk dk gh vuqlj.k djrs gq, muosQ izeq[k izQkalhlh f'k"; ts- ch- ls us dgk fd ¶foÙk dhlc ;kstukvksa esa loksZÙke ;kstuk gS de O;; djuk vkSj lHkh djksa esa loksZÙke dj og gS ftldh /ujkf'klcls de gksA¸ ,Me fLeFk rFkk fjdkMksZ dk fopkj Fkk fd xSj&ljdkjh O;; ^mRiknd* (productive) gksrkgS vkSj ljdkjh O;; vuqRiknd* (unproductive)A blh dkj.k bu vFkZ'kkfL=k;ksa dk dguk Fkk fd ¶izR;sd dj

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uksV

yksd foÙk

,d cqjkbZ (evil) gS vkSj izR;sd ljdkjh [kpZ vuqRiknd gSA¸ blosQ foijhr izks- MkYVu us n`<+rkiwoZd ;g dgkfd] ¶;g dguk lgh ugha gS fd izR;sd dj Lo;a esa ,d cqjkbZ gSA¸ mnkgj.k osQ fy,] u'khyh vkS"kf/;ksa] e|rFkk vU; eknd inkFkks± ij ;fn dj yxk;s tk,¡] rks mlls ,sls inkFkks± dk] tks fd LokLF; osQ fy, gkfudkjdgksrs gSa] miHkksx ?kVrk gh gS vkSj blls lekt dk Bksl dY;k.k Hkh gksrk gSA MkYVu us ljdkjh O;; dk Hkh leFkZufd;k vkSj bl izkphu fopkj/kjk dk fojks/ fd;k gS fd ;g vuqRiknd gksrk gSA ¶vUèkfo'oklh O;fDr lHkhizdkj osQ ljdkjh O;; osQ ckjs esa igys ls gh iwokZxzgh (biased) cus gksrs gSaA fdUrq gesa Li"V :i ls blckr dks ekudj pyuk pkfg, fd fdlh Hkh izdkj dk ljdkjh O;; vPNk gksrk gSA¸ mnkgj.k osQ fy,]Ñf"k] m|ksx] lkoZtfud LokLF; f'k{kk rFkk U;k; vkfn ij fd;s x;s ljdkjh O;; dks blfy, vuqRiknd ughaekuk tk ldrk D;ksafd ,slk O;; fdlh u fdlh izdkj ls vk£Fkd o lkekftd dY;k.k esa o`f¼ gh djrk gSAfdUrq lkFk gh] izks- MkYVu us ;g Hkh dgk fd] ¶;g dguk Hkh lgh ugha gS fd lHkh izdkj dk ljdkjhO;; vPNk gksrk gSA mnkgj.kr% vuko';d ;q¼ksa ij fd;k tkus okyk ljdkjh O;; Li"Vr% ,d cqjkbZgh gSA¸ vc ;g ckr rks Li"V gh gS fd izkphu vFkZ'kkfL=k;ksa dh ;g /kj.kk fd izR;sd dj ,d cqjkbZ gS vkSjizR;sd ljdkjh O;; vuqRiknd] vk/qfud vFkZ'kkfL=k;ksa }kjk n`<+rk ls vLohÑr dj nh xbZ gSA mudk fo'oklgS fd fdlh Hkh ljdkjh O;; dh mRikndrk (productivity) dh vk£Fkd dlkSVh ;g gS fd og O;; fdrukvk£Fkd dY;k.k mRiUu djrk gSA mnkgj.kkFkZµf'k{kk rFkk LokLF; ij fd;k x;k ljdkjh O;; foykflrk dhoLrqvksa ij fd;s x;s xSj&ljdkjh O;; ls izk;% vf/d mRiknd gksrk gSA bl izdkj] yksd foÙk dh dksbZ dk;Zokgh;fn] lEiw.kZ :i ls lekt rFkk lekt osQ vk£Fkd dY;k.k esa o`f¼ djrh gS] rc rks mls ok¡Nuh; ekuk tk;sxkvU;Fkk ughaA

2-1 vf/dre lkekftd ykHk dk fl¼kUr(The Principle of Maximum Social Advantage)

;g fl¼kUr lekt osQ vk£Fkd dY;k.k (economic welfare) dks] lEiw.kZ :i esa (as a whole)] vf/dredjus dh n`f"V ls yksd foÙk dh dk;Zokfg;ksa dk funsZ'ku djrk gSA ljdkjh jktLo (public revenue) rFkkljdkjh O;; (public expenditure) jkT; dh nks egÙoiw.kZ foÙkh; dk;Zokfg;k¡ gSaA ;g vko';d gS fd jkT;dh bu nksuksa foÙkh; dk;Zokfg;ksa dk funsZ'ku ;k fu;eu fdlh ewyHkwr fl¼kUr osQ }kjk fd;k tk, rkfd mudk;Zokfg;ksa ls vf/dre lkekftd ykHk izkIr fd;k tk losQA izks- ihxw rFkk izks- MkYVu ,sls nks fo[;krvFkZ'kkL=kh Fks tks yksd foÙk osQ bl ewyHkwr fl¼kUr osQ izfriknu rFkk izflf¼ osQ fy, mÙkjnk;h FksA

vf/dre lkekftd ykHk osQ fl¼kUr osQ vuqlkj] jkT; dh viuh vk; dh izkfIr vkSj /u dk O;; bl izdkjdjuk pkfg, rkfd turk osQ dY;k.k esa vf/dre o`f¼ gks losQA tc ljdkj dj yxkrh gS rks oqQN vuqi;ksfxrk;k rqf"Vghurk (disutility) mRiUu gksrh gSA nwljh vksj] tc ljdkj /u O;; djrh gS rks mi;ksfxrk ;k rqf"Vxq.k(utility) esa oqQN o`f¼ gksrh gSA vr% ljdkj dks vius vk;&O;; dks bl izdkj lek;ksftr djuk pkfg, fdfdlh rqf"Vxq.k osQ vf/dre cs'kh (surplus) mRiUu gks rFkk rqf"Vghurk dh ek=kk de ls de gksA ijUrq ;gk¡;g ckr mYys[kuh; gS fd ,slk djosQ lHkh yksxksa osQ O;fDrxr dY;k.k esa vf/dre o`f¼ gks tk,xh] ,slh ckrugha gS] cfYd ;g lEHko gks ldrk gS fd muesa ls oqQN osQ dY;k.k esa vkSj deh gks tk,A ijUrq ;fn cM+h la[;kesa yksxksa osQ dY;k.k esa o`f¼ gksrh gS rks ;g ekuk tk,xk fd lEiw.kZ :i ls lekt dk 'kq¼ dY;k.k (net

welfare) vf/dre gh gqvk gSA izks- MkYVu us bls bu 'kCnksa esa O;Dr fd;k gS fd] ¶yksd foÙk dh budk;Zokfg;ksa osQ ifj.kkeLo:i] mRiUu fd;s tkus okys /u dh izÑfr rFkk ek=kk esa vkSj fofHkUu O;fDr;ksao oxks± osQ chp ml /u osQ forj.k esa vusd ifjorZu gksrs gSaA iz'u ;g gS fd D;k ;s ifjorZu] lexz:i esa] lekt ij ykHkdkjh izHkko NksM+rs gSa\ ;fn ,slk gS rc rks ekuk tk,xk fd yksd foÙk dhdk;Zokfg;k¡ U;k;ksfpr gSa] vU;Fkk ughaA yksd foÙk dh loksZÙke O;oLFkk og gS tks vius }kjk lEikfnrdh tkus okyh dk;Zokfg;ksa osQ }kjk vfèkdre lkekftd ykHk miyC/ djk;sA¸

uksV



uksV~l izks- MkYVu us bl fl¼kUr dks ^vf/dre lkekftd ykHk dk fl¼kUr* dgk vkSj izks- ihxw us bls

^vf/dre oqQy dY;k.k dk fl¼kUr* (Principle of Maximum Aggregate Welfare) dk

uke fn;kA

2-1-1 ljdkjh vk; rFkk O;; dh lhek (Extent of Public Revenue and Expenditure)

izks- MkYVu us bl ckr dh vksj Hkh laosQr fd;k fd ljdkjh O;; fdl lhek rd c<+k;k tk;s\ ljdkjh O;;dks fofHkUu mi;ksxksa esa fdl izdkj ck¡Vk tk;s\ ljdkjh vk; dks oSQls ,d=k fd;k tk,\ rFkk mls fofHkUu oxks±osQ chp oSQls foHkkftr fd;k tk;s\ izkss- MkYVu osQ gh 'kCnksa esa] ¶ljdkjh O;; izR;sd fn'kk esa Bhd ml lhekrd fd;s tkus pkfg, fd ftlls fdlh Hkh {ks=k esa bl O;; dh FkksM+h&lh vkSj o`f¼ ls lekt dks izkIr gksusokys ykHk esa] vkSj blosQ foijhr djk/ku vFkok vU; ljdkjh vk; osQ vU; fdlh lk/u esa dh tkus okyhFkksM+h&lh Hkh o`f¼ ls gksus okyh gkfu esa] leku lUrqyu LFkkfir fd;k tk losQA ;g fu;e ljdkjh O;; rFkkljdkjh vk; nksuksa dh gh ,d vkn'kZ lhek izLrqr djrk gSA¸ bldk vFkZ gS fd yxk;s tkus okys dj dh izR;sdvfrfjDr bdkbZ ls turk }kjk fd;s tkus okys R;kx (sacrifice) dk Hkkj rks c<+rk tk,xk] fdUrq ml dj osQ [kpZls turk dks izkIr gksus okys ykHk (benefit) dh ek=kk cjkcj ?kVrh tk;sxhA bl izdkj dj yxkus rFkk mls [kpZdjus osQ flyflys esa ,d fcUnq ,slk vk igq¡psxk tgk¡ fd jkT; }kjk [kpZ fd;s tkus okys /u dh fdlh bdkbZ(unit) ls izkIr gksus okyk ykHk] ljdkj }kjk yxk;s tkus okys dj dh fdlh bdkbZ osQ dkj.k turk }kjk fd;stkus okys R;kx osQ Bhd cjkcj gksxkA ;g og fLFkfr gS fd tc ljdkj dks vk; rFkk O;; osQ lEcU/ esa viukc<+rk gqvk dne jksd nsuk pkfg, D;ksafd ;gh og fcUnq (point) gS fd ftl ij lhekUr R;kx (marginal

sacrifice) lhekUr ykHk (marginal benefit) osQ cjkcj gksrk gSA ljdkj osQ foÙkh; dk;Z dh ;gh b"Vre ;kvuqowQyre lhek (optimum limit) gSA bl izdkj] ljdkjh O;; ml lhek rd fd;k tkuk pkfg, tgk¡ rdfd ljdkjh [kpZ ls izkIr gksus okyk lhekUr rqf"Vxq.k] djk/ku ;k ljdkjh vk; osQ dkj.k gksus okyh lhekUrrqf"Vghurk (marginal disutility) osQ Bhd cjkcj gksA

mnkgj.kµvf/dre lkekftd dY;k.k dks fuEu mnkgj.k }kjk vklkuh ls le>k;k tk ldrk gSµ

eqnzk dh bdkbZ dj dh izR;sd bdkbZ ls O;; dh izR;sd bdkbZR;kx ls lUrqf"V

1 5 16

2 7 12

3 9 9

4 12 7

5 16 5

6 20 3

mijksDr rkfydk ls Li"V gS fd lekt ij dj dh izR;sd bdkbZ Hkkj esa o`f¼ djus ls lhekUr R;kx c<+rk tkrkgSA blosQ foijhr lkoZtfud O;; dh izfr vfrfjDr bdkbZ ls lekt osQ fy, bldh mi;ksfxrk igys dh vis{kkde gksrh tkrh gSA ;gk¡ eqnzk dh rhljh bdkbZ ij lhekUr lkekftd R;kx rFkk lhekUr lkekftd ykHk cjkcjgS vFkkZr~ 9 bdkbZA ;gha ij dj rFkk lkoZtfud O;; dh lhek fuf'pr gks tk;sxhA

;g ckr vkxs fn;s x;s js[kkfp=k }kjk Hkh Li"V dh x;h gS ftlesa SS′ js[kk R;kx ;k rqf"Vghurk dh oØ js[kkgS vkSj BB′ js[kk ykHk ;k rqf"Vxq.k dh oØ js[kk (benefit or utility curve) gSA ;s nksuksa oØ js[kk,¡ P fcUnq

uksV


uksV

yksd foÙk

ij ,d&nwljs dks dkVrh gSaA blosQ vfrfjDr OX js[kk [kpZ fd;s x;s /u dh ek=kk dks izdV djrh gS rFkk [kM+hjs[kk (OY) fd;s x;s R;kx (sacrifice) vFkok [kpZ fd;s x;s /u gksus okys ykHk dh ek=kk dks izn£'kr djrh gSA

B

P

S

B

Netbenefit

S�

O P�Amount of money spent

Am

ount

ofsa

crifi

ceor

bene

fitfp=k&1

ykHk dh oØ js[kk BB }kjk ?ksjs x;s {ks=k esa ls ;fn R;kx dh oØ js[kk (sacrifice curve) SS′ }kjk ?ksjs x;s {ks=kdks ?kVk fn;k tk;s rks og 'kq¼ ykHk (net benefit) cpk jgrk gS tks OP′ osQ cjkcj [kpZ djus ls izkIr gksxkAOP′ [kpZ P fcUnq ij vuqowQyre ;k b"Vre fLFkfr esa gS D;ksafd bl fcUnq ij /u dh vfUre bdkbZ }kjk izkIrrqf"Vxq.k /u dh vfUre bdkbZ }kjk [kks;s x;s rqf"Vxq.k osQ cjkcj gSA R;kx dh oØ js[kk SS′ mQij mBrh gqbZ oØjs[kk gS D;ksafd ljdkjh O;; osQ fy, izkIr fd;s tkus okys /u dh izR;sd bdkbZ osQ lkFk gh R;kx dh ek=kk c<+rhtkrh gSA fdUrq blosQ foijhr] ykHk dh oØ js[kk BB′ uhps fxjrh gqbZ oØ js[kk gS] D;ksafd T;ksa&T;ksa O;; c<+rkgS R;ksa&R;ksa mldh izR;sd bdkbZ osQ lkFk gh mlls izkIr gksus okyk ykHk ?kVrk tkrk gSA fcUnq P] tgk¡ fd nksuksaoØ js[kk,¡ ijLij feyrh gSa] jkT; dh foÙkh; fØ;k dh vuqowQyre lhek dks izdV djrk gSA ;gh og fcUnq gStgk¡ fd fd;k x;k lhekUr R;kx izkIr fd;s x;s lhekUr ykHk osQ cjkcj gksrk gSA

vf/dre lkekftd ykHk fl¼kUr dh O;k[;k oqQy lkekftd R;kx rFkk oqQy lkekftd ykHk oØ }kjk Hkh Li"Vdh tk ldrh gSA vf/dre lkekftd ykHk ml fcUnq ij izkIr gksxk tgk¡ oqQy lkekftd ykHk rFkk oqQNlkekftd R;kx dk vUrj lcls vf/d gksA

t

t�M

t�

tNoqQ

y l

kekft

d y

kHk r

Fkk O;;

O Q X

dj rFkk O;; dh bdkb;k¡

oqQylkekftdykHk

oqQylkekftdR;kx

Y

TSS

TSF

fp=k&2

fp=k&2 ls TSB oØ lkoZtfud O;; ls izkIr oqQy lkekftd ykHk dks n'kkZrk gS ftldk <ky mQij dh vksjmBrk gqvk izkIr gksrk gSA ;g oØ ;g n'kkZrk gS fd tSls&tSls lkoZtfud esa o`f¼ gksrh tkrh gS oqQy lkekftdykHk c<+rk tkrk gSA fdUrq ,d fcUnq osQ ckn ?kVus yx tkrk gSA blosQ foijhr TSS oØ dj ls mRiUu oqQylkekftd R;kx dks izn£'kr djrk gS tks ;g n'kkZrk gS fd dj dh ek=kk osQ lkFk oqQy R;kx c<+rk tkrk gS fdUrq,d fcUnq osQ ckn oqQy R;kx cgqr rhoz xfr ls c<+us yx tkrk gSA

uksV



;gk¡ TSB rFkk TSS oØ dk vUrj 'kq¼ lkekftd ykHk izkIr gksxk tks ;gk¡ MN ls n'kkZ;k x;k gSA vr% ljdkjdks OQ ek=kk esa O;; yxkuk pkfg, rkfd vf/dre ykHk izkIr gks losQA

D;k vki tkurs gSa vf/dre lkekftd ykHk fl¼kUr dh O;k[;k oqQy lkekftd R;kx rFkk oqQy lkekftd

ykHk oØ }kjk Hkh dh tk ldrh gSA

2-1-2 lk/uksa dk c¡Vokjk (Distribution of Resources)

fofHkUu mi;ksxksa (uses) osQ chp lk/uksa dk caVokjk bl izdkj fd;k tkuk pkfg, fd larqf"V dk lhekar izfriQy(marginal return of satisfaction) lHkh mi;ksxksa esa ,d leku gksA mnkgj.k osQ fy,] ;q¼iksrksa rFkk fu/Zuksadh lgk;rk dh enksa osQ chp [kpZ dk caVokjk bl izdkj fd;k tkuk pkfg, fd muesa ls izR;sd in ij yxk;sx;s vfUre f'k¯yx ls lUrqf"V dk leku izfriQy izkIr gksA ;gh ls le lhekar rqf"Vxq.k (Equi-marginal

utility) ;k vf/dre larqf"V (maximum satisfaction) dk ;g fl¼kar gS tks yksd foÙk esa ykxw fd;k tkrkgSA fiQj] eku yhft, fd Ñf"k ij fd;s x;s [kpZ lhekar rqf"Vxq.k izfrj{kk (defence) ij fd;s x;s [kpZ osQlhekar rqf"Vxq.k ls vf/d gS rks izfrj{kk ij fd;s x;s [kpZ osQ eqdkcys Ñf"k ij fd;s x;s [kpZ ls vf/d larqf"VizkIr gks jgh gSA bl fLFkfr esa] lk/uksa dks izfrj{kk ls Ñf"k dh vksj dks LFkkukUrfjr djuk okaNuh; gksxkA ;gLFkkukUrj.k ml le; rd gksuk pkfg,] tc rd fd nksuksa fn'kkvksa ls izkIr gksus okyk lhekar rqf"Vxq.k cjkcj ugks tk;sA

2-1-3 O;; djrs le; fopkj.kh; rF;

(1) izR;sd O;; ls lhekar mi;ksfxrk leku jguh pkfg,A ;fn f'k{kk ij fd;s x;s O;; ls lhekar mi;ksfxrkfpfdRlk ij fd;s x;s O;; ls lhekar mi;ksfxrk ls vf/d gS rks f'k{kk ij vf/d O;; djuk gksxkAlqj{kk] f'k{kk] LokLF;] ifjogu vkfn ij O;; bl izdkj fd;k tk;s fd lcls leku lhekar mi;ksfxrkizkIr gksA

(2) O;; ,slk gks fd mRiknu c<+sA lM+dksa] jsyksa] oqQvksa] euksjatu osQ lk/uksa] fo|ky;ksa rFkk fpfdRlky;ksavkfn ij O;; mfpr gSA izfrj{kk ij O;; vuqRiknd gS] ijUrq vko';d gS D;ksafd lekt dks lqjf{krj[kuk gS] ns'k dks vkUrfjd rFkk ckgjh >xM+ksa ls cpkuk gSA

js[kkfp=k }kjk Li"Vhdj.k

fp=k&3 esa AA oØ }kjk Ñf"k ij fd;s x;s lkoZtfud O;; ls izkIr lhekar lkekftd ykHk dks n'kkZ;k x;k gSAblosQ foijhr DD oØ lqj{kk ij fd;s x;s lkoZtfud O;; ls izkIr lhekar O;; lkekftd ykHk crkrk gSA

Y

D

A

H T

D

A

O XQ2

O;; dh ek=kk

lhekUr l

kekft

d y

kHk

Q1

fp=k&3

uksV


uksV

yksd foÙk

vf/dre lkekftd ykHk ml fcUnq ij izkIr gksxk tgk¡ nksuksa enksa ls izkIr lhekar lkekftd ykHk osQ cjkcj gksAfp=k esa nksuksa ls izkIr lhekar lkekftd ykHk dh fLFkfrA HQ1 = KQ2 gksxkA vr% Ñf"k ij OQ1 rFkk lqj{kk ijOQ2 ek=kk esa O;; fd;k tk;s rks nksuksa ls lhekar lkekftd ykHk leku ek=kk esa izkIr gksxk vkSj ;gh vf/drelkekftd ykHk gksxkA

2-1-4 dj yxkrs le; fopkj.kh; rF;

(1) dj yxkrs le; ljdkj dks ns[kuk pkfg, fd dj mu O;fDr;ksa ij yxs ftuesa dj nsus dh {kerk gksAdj dk Hkkj fofHkUu O;fDr;ksa ij leku iM+sA

(2) dj yxkus ls lekt dh mRiknu 'kfDr de u gks tk;s rFkk iw¡th osQ fuekZ.k esa ck/k u iM+sA

(3) /uh O;fDr osQ ikl /u osQ vf/d gksus ls /u dh lhekar mi;ksfxrk ?kVrh tkrh gS rFkk dj nsrs le;mls vf/d R;kx ugha djuk iM+rkA vr% /uh O;fDr;ksa ij fu/Zuksa dh vis{kk vf/d nj ls dj yxsftlls R;kx cjkcj gksA mnkgj.kkFkZ X, Y, Z rhu O;fDr gSa] budh vk£Fkd fLFkfr fHkUu gSA ;fn bu rhuO;fDr;ksa ls ,d leku dj olwy fd;k tkrk gS rks mudk R;kx bl izdkj gksrk gS tSlk fd vkxs lkj.khesa fn[kk;k x;k gSµ

#i;ksa dh bdkb;k¡ X R;kx Y Z

1 #i;k dj nsus ij 10 15 20

2 #i;s dj nsus ij 15 20 25

3 #i;s dj nsus ij 20 25 32

4 #i;s dj nsus ij 26 32 40

R;kx dks leku djus osQ fy, X ls 3 #i;s] Y ls 3 #i;s rFkk Z ls 1 #i;k dj osQ :i esa olwy djuk pkfg,tks fp=k ua- 4 esa Li"V gks tkrk gSA

2-1-5 djk/ku osQ Hkkj dk forj.k (Distribution of Burden of Taxation)

izks- ihxw dk dguk Fkk fd fofHkUu Ïksrksa osQ chp djk/ku osQ Hkkj dk forj.k U;wure oqQy R;kx (least

aggregate sacrifice) osQ fl¼kUr osQ vuqlkj fd;k tkuk pkfg,A vU; 'kCnksa esa] djk/ku osQ Hkkj dks fofHkUuÏksrksa osQ chp bl izdkj ck¡Vk tkuk pkfg, fd izR;sd Ïksr (source) dk lhekar R;kx cjkcj gksA izks- ihxw osQgh 'kCnksa esa] ¶;fn U;wure oqQy R;kx dh fLFkfr ykuh gS rks djksa dks bl izdkj ck¡Vk tkuk pkfg, fddjksa osQ :i esa vnk fd;s /u dk lhekar rqf"Vxq.k lHkh djnkrkvksa osQ fy, leku gksA¸ mnkgj.k osQ fy,];fn A }kjk vnk fd;s x;s #i;s dh vfUre bdkbZ dk rqf"Vxq.k ;k mi;ksfxrk (utility) B }kjk vnk fd;s x;s#i;s dh vfUre bdkbZ osQ rqf"Vxq.k ls de gks] rks blesa B ij dj dk Hkkj de fd;k tkuk pkfg, vkSj A osQdj&Hkkj esa o`f¼ dh tkuh pkfg,A ;g izfØ;k ml le; rd tkjh jguh pkfg, rc rd fd A vkSj B nksuksaosQ gh vfUre #i;s dk lhekar R;kx cjkcj u gks tk,A

js[kkfp=k }kjk Li"Vhdj.k

fp=k&4 esa AA1 o BB1 oØ A rFkk B O;fDr;ksa }kjk dj vnk djus ls lhekar lkekftd R;kx dks izn£'kr djrsgSA ;s oØ mQij dh vksj mBrs gq, gksrs gSa tks ;g n'kkZrs gSa fd tSls&tSls dj dh ek=kk ,df=kr dh tk;sxh] lhekarlkekftd R;kx dh ek=kk c<+rh tk;sxhA oqQy R;kx mlh voLFkk esa U;wure gksxk tgk¡ A rFkk B dk lhekarlkekftd R;kx cjkcj gksxkA bl fLFkfr esa ljdkj A O;fDr ij OQ2 rFkk B O;fDr ij OQ1 osQ cjkcj dj yxk;sD;ksafd ;gk¡ A }kjk fd;k x;k lhekar lkekftd R;kx B }kjk fd;s x;s lhekar lkekftd R;kx osQ cjkcj gS vFkkZr~TQ2 = HQ1A

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lhekUr l

kekft

d R;kx

L

B

A

O Q1 Q2 X

Y

B1

A

TH

dj dh ek=kk

fp=k&4

VkLd djk/ku osQ Hkkj osQ forj.k dks js[kkfp=k }kjk Li"V djsaA

elxzso dk Li"Vhdj.k

izks- elxzso us Hkh vf/dre lkekftd ykHk osQ fl¼kar dks fp=k&5 dh lgk;rk ls le>kus dk iz;kl fd;k gSA

A

S

A1

B1

B

Y

OAmount ofmoney

X

MSBlkekftd dY;k.k

lkekftdvk;

'kq¼ lkekftddY;k.k

S1

lkekftd dY;k.k

lhekUr

lhekUr

MSS

Maximumsocialadvantage

Maximumsocialsacrifice

fp=k&5

fp=k&5 esa OX ij lkoZtfud vk; izn£'kr dh xbZ gSA OX osQ mQij dk Hkkx lkekftd dY;k.k rFkk uhps dkfgLlk lkekftd R;kx dks fn[kkrk gSA AA1 lhekar lkekftd dY;k.k rFkk BB1 lhekar lkekftd R;kx dksizn£'kr djrk gSA AA1 dk uhps >qduk bl ckr dks O;Dr djrk gS fd O;; dh vfrfjDr jkf'k;ksa ls izkIr gksusokyk dY;k.k fxj jgk gSA BB1 oØ ls ;g Li"V gksrk gS fd tSls&tSls dj dk Hkkj c<+sxk djnkrk osQ R;kx dhek=kk Hkh c<+rh tk;sxhA SS1 oØ 'kq¼ lkekftd dY;k.k dks n'kkZrk gS ftls AA1 esa ls BB1 ?kVkdj ekywe fd;ktk ldrk gS vFkkZr~ lkekftd ykHk esa ls lkekftd R;kx ?kVk fn;k tkrk gSA M og fcUnq gS tgk¡ ij okLrfodlkekftd dY;k.k vf/dre gS vkSj OM /u dh og ek=kk gS tks ljdkj dks lekt ls dj osQ :i esa izkIrdjuh pkfg, vkSj lkoZtfud O;; osQ :i esa [kpZ djuh pkfg,A

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uksV

yksd foÙk


fjDr LFkkuksa dh iw£r djsa (Fill in the blanks) :

1. yksd foÙk osQ fl¼kar dks --------- dk fl¼kar Hkh dgrs gSaA

2. ,Me fLeFk --------- FkkA

3. tc ljdkj /u O;; djrh gS rks --------- esa oqQN o`f¼ gksrh gSA

4. izR;sd O;; ls --------- mi;ksfxrk leku jguh pkfg,A

5. O;; ,slk gks fd --------- c<+sA

2-2 vf/dre lkekftd ykHk (Maximum Social Advantage)

fu"d"kZ osQ :i esa vc dgk tk ldrk gS fd ,sls rhu ewyHkwr fl¼kUr gSa tks fd foÙkh; dk;Zokfg;ksa esa ljdkjdk ekxZn'kZu djrs gSa rFkk vf/dre lkekftd ykHk osQ vkn'kZ dks izkIr djus esa ljdkj dh lgk;rk djrs gSaµ

1- O;; dh lhekµljdkjh O;; ml lhek rd gh fd;k fd;k tkuk pkfg,] tgk¡ fd jkT; }kjk [kpZ fd;s /udh vfUre bdkbZ ls turk dks izkIr gksus okyk ykHk ljdkjh vk; dh mlh bdkbZ osQ izkIr djus esa turk ijiM+us okys R;kx osQ Bhd cjkcj gksA

2- jkT;ksa osQ lk/uksa dk foHkktuµ[kpZ dh fofHkUu enksa osQ chp jkT; osQ lk/uksa dk c¡Vokjk bl izdkj fd;ktkuk pkfg, fd izR;sd lk/u ls izkIr gksus okyh lUrqf"V dk lhekUr izfriQy ,d leku gksA

3- dj foHkktuµdjksa dk c¡Vokjk Hkh bl izdkj fd;k tkuk pkfg, fd yksxksa }kjk /u dk tks lhekUr rqf"Vxq.kdjksa osQ :i esa vnk fd;k tk;s] og lHkh djnkrkvksa dk ,d leku gksA

lkekftd ykHk dh dlkSVh (Test of Social Advantage)

izks- MkYVu us lkekftd ykHk osQ ijh{k.k dh oqQN dlkSfV;ksa dk Hkh lq>ko fn;kA mUgksaus dgk fd yksd foÙk dhdk;Zokfg;ksa osQ }kjk oqQN y{; izkIr fd;s tkus pkfg,A ftuosQ }kjk lEiw.kZ :i esa] leqnk; osQ lkekftd ykHkesa o`f¼ gksA muosQ }kjk lq>kbZ tk¡p&dlkSfV;k¡ fuEu izdkj gSaµ

(1) lekt dk laj{k.k (Preservation of Community)µizR;sd ljdkj dk ;g dÙkZO; gS fd og vkUrfjdv'kkfUr rFkk vO;oLFkk rFkk cká vkØe.k ls lekt dh j{kk djsA vkUrfjd 'kkfUr rFkk cká lqj{kk ls ukxfjdksaesa vkRefo'okl iSnk gksrk gS vkSj mudk vk£Fkd thou mUur gksrk gS ftlls lkekftd ykHk esa o`f¼ gksrh gSAvr% ;g vR;Ur vko';d gS fd lsuk] iqfyl rFkk U;k;ky;ksa vkfn dh LFkkiuk dh tk, rkfd ns'k osQ vkUrfjdo cká 'k=kqvksa dh /efd;ksa dk liQyrkiwoZd eqdkcyk fd;k tk losQA izR;sd fLFkfr esa ;g jkT; dk ijedÙkZO; gS fd og vius ukxfjdksa osQ vk£Fkd rFkk vuk£Fkd] nksuksa gh izdkj osQ dY;k.k esa o`f¼ djsA og ns'krFkk fons'k osQ fy, 'kkfUr rFkk lgvfLrRo (peace and co-existence) dh uhfr dk vuqlj.k djs] vU;Fkk lsuk]iqfyl] U;k;ky;ksa vkfn ij gksus okys vuqRiknd O;; esa vf/d o`f¼ gks tk;sxh] ftldk ns'k osQ vk£Fkd thouij izfrowQy izHkko iM+sxkA

(2) mRiknu esa lq/kj (Improvement in Production)µyksd foÙk dh dk;Zokfg;ksa dk nwljk y{; ;g gksukpkfg, fd ns'k esa mRiknu dk Lrj m¡Qpk mBs rkfd lekt osQ vk£Fkd dY;k.k esa o`f¼ gks losQA mRiknu esa o`f¼;k lq/kj dk vFkZ gSµ¶(d) mRiknu 'kfDr esa o`f¼] rkfd izfr Jfed }kjk de iz;Ru djosQ vf/d mRiknufd;k tk losQ] ([k) mRiknu osQ laxBu esa lq/kj] rkfd csjkstxkjh rFkk vU; dkj.kksa ls gksus okyh vk£Fkd lk/uksadh cjcknh dks U;wure fd;k tk losQ] vkSj (x) mRiknu dh jpuk rFkk mlosQ Lo:i esa lq/kj] rkfd ,slhoLrqvksa dk mRiknu gks ftuls lekt dh vko';drk,¡ loksZÙke :i esa iwjh dh tk losaQA¸ vr% yksd foÙk dhdk;Zokfg;ksa (ljdkjh O;;] djk/ku rFkk ljdkjh ½.k vkfn) dk mís'; ;g gksuk pkfg, fd bu rhuksa y{;ksadks iwjk fd;k tk, ftlls fd mRiknu esa vkSj lekt osQ vk£Fkd dY;k.k esa o`f¼ gksA

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(3) forj.k esa lq/kj (Improvement in Distribution)µjkT; dh uhfr dk fu/kZj.k djrs le; rhljhfopkj.kh; ckr ;g gksuh pkfg, fd ;g ns[kk tk, fd tks mRiknu fd;k x;k gS] lekt osQ fofHkUu oxks± osQ chpmldk leqfpr :i ls forj.k Hkh gks] vFkkZr~ mldk forj.k bl izdkj gksuk pkfg, fd fofHkUu O;fDr;ksa rFkkifjokjksa dh vk; esa ikbZ tkus okyh vlekurk,¡ rFkk ?kV&c<+ lekIr gksA vk; dk forj.k ifjokj dhvko';drkvksa osQ vuqlkj rFkk lkFk gh lkFk mudh oqQ'kyrk rFkk iz;Ruksa (efforts) osQ vuq:i gksuk pkfg,Avuqik£tr vk; (unearned income) osQ dkj.k vk; esa mRiUu gksus okyh vlekukrkvksa dks lgu ugha fd;ktkuk pkfg, tcfd oqQ'kyrk rFkk ifjJe dks U;k;ksfpr lEeku fn;k tkuk pkfg, vkSj iqjLÑr fd;k tkukpkfg,A MkYVu osQ 'kCnksa esa] ¶forj.k esa lq/kj dk vFkZ gSµ(d) fofHkUu O;fDr;ksa ,oa ifjokjksa dh vk; esa ikbZtkus okyh vlekurkvksa dks] tks vf/dka'k lH; lektksa esa ikbZ tkrh gS] de djuk] ([k) oqQN O;fDr;ksa ,oaifjokjksa] fo'ks"k :i ls lekt osQ fu/Zu oxZ osQ yksxksa dh vkenfu;ksa esa] fofHkUu le;ksa esa gksus okyh Hkkjh ?kV&c<+dks lekIr djukA¸ vr% ;g vR;Ur vko';d gS fd vk£Fkd dY;k.k esa o`f¼ osQ fy, vk; rFkk /u dkleqfpr :i ls forj.k fd;k tk,A¸

(4) vk£Fkd fLFkjrk vkSj iw.kZ jkstxkj (Economic Stability and Full Employment)µvk£Fkd vfLFkjrk(vFkkZr~ ckj&ckj rsth rFkk eUnh dh fLFkfr mRiUu gksuk) Lora=k vFkZO;oLFkk dk ,d izeq[k y{k.k gSA bllsvusd cqjkb;k¡ iSnk gks tkrh gSa] tSls fd csjkstxkjh rFkk vR;qRiknu (over production) yksxksa osQ lkekftddY;k.k esa rHkh o`f¼ dh tk ldrh gS tcfd ns'k esa O;kolkf;d n'kkvksa esa fLFkjrk cuh jgs rFkk mlesa vkusokys mrkj&p<+ko (fluctuations) lekIr dj fn;s tk,¡A vr% jktdks"kh; dk;Zokfg;ksa dk y{; ;g gksuk pkfg,fd jkstxkj osQ m¡Qps Lrj ij vk£Fkd fLFkjrk dks cuk, j[kk tk losQA jktdks"kh; dk;Zokfg;ksa osQ }kjk lkoZtfudfuekZ.k vkfn osQ dk;ks± ij ljdkjh [kpZ esa o`f¼ djosQ eUnh (depression) osQ izHkkoksa dks de fd;k tk ldrkgS vkSj bl izdkj jkstxkj rFkk leFkZ ek¡x (effective demand) esa o`f¼ dh tk ldrh gSA blh rjg] eqnzk LiQhfrdh vof/ esa] ljdkjh m/kj rFkk Hkkjh djk/ku osQ }kjk ewY; Lrj dks uhps ykus esa enn fey ldrh gSA

(5) Hkfo"; osQ fy, O;oLFkk (Provision for Future)µO;fDr lk/kj.kr;k Hkfo"; dh vis{kk orZeku dksgh vf/d egÙo nsrs gSaA ifj.kkeLo:i] mudh foÙkh; xfrfof/;k¡ mudh orZeku vko';drkvksa vFkokthoudkyhu vko';drkvksa dks lUrq"V djus osQ iz;klksa ls gh izsfjr jgrh gSaA fdUrq jkT; ij nksgjh ftEesnkjh gksrhgS D;ksafd mls orZeku rFkk Hkkoh nksuksa ihf<+;ksa (generations) osQ fgrksa dh ns[kHkky djuh gksrh gSA vr% jkT;osQ fy, ;g mfpr gh gS fd og orZeku ih<+h osQ NksVs ykHk osQ eqdkcys Hkkoh ih<+h osQ cM+s ykHkksa dks izeq[krknsA MkYVu osQ 'kCnksa esa] ¶jkT; Hkfo"; dk Hkh mlh izdkj laj{kd gS ftl izdkj orZeku dkA O;fDr rksej tkrk gS fdUrq og lekt] O;fDr ftldk vax gS] thfor jgrk gSA vr% jkT; dks orZeku osQ NksVslkekftd ykHk osQ eqdkcys Hkfo"; osQ cM+s lkekftd ykHk dks gh izeq[krk nsuh pkfg,A¸

uksV~l eqnzk LiQhfr dh vof/ esa ljdkjh m/kj rFkk djk/ku osQ }kjk ewY; Lrj dks uhps ykus esa enn fey

ldrh gSA

lhek,¡ (Limitations)

vf/dre lkekftd ykHk dk fl¼kUr yksd foÙk dk ,d ewyHkwr fl¼kUr gS vkSj bls jkT; dh foÙkh; fØ;kvksadk ,d ekxZn'kZd fl¼kar ekuk tkrk gSA ijUrq blosQ ckotwn] tc bl fl¼kUr dks O;kogkfjd :i ls ykxw fd;ktkrk gS rks dbZ dfBukb;k¡ lkeus vkrh gSaA muesa fuEu eq[; gSaµ

(i) rqf"Vghurk rFkk rqf"V osQ chp vlUrqyu (Disadjustment between disutility and utility)µ jkT;osQ fy, ;g cM+k dfBu gksxk fd og dj yxkus ls mRiUu gksus okyh rqf"Vghurk ;k vuqi;ksfxrk (disutility)

rFkk ljdkjh O;; ls yksxksa dks feyus okys rqf"Vxq.k ;k mi;ksfxrk (utility) osQ chp lUrqyu LFkkfir dj losQA

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yksd foÙk

;gk¡ rd fd O;fDr rd dks Hkh vius O;kogkfjd thou esa ,slk djus esa rFkk ml fcUnq rd igq¡pus esa izk;%dfBukbZ gksrh gS tgk¡ fd mlosQ R;kx dh rqf"Vghurk mldh vk; osQ rqf"Vxq.k osQ cjkcj gks vkSj jkT; osQ fy,rks ,slk djus esa vkSj Hkh dfBukbZ gksrh gS] D;ksafd ljdkj dk dj yxkus rFkk [kpZ djus dk dk;Z fdlh ,dO;fDr }kjk lEiUu ugha fd;k tkrk] cfYd fofHkUu foHkkxksa esa rFkk fofHkUu LFkkuksa ij yk[kksa ljdkjh deZpkfj;ksa}kjk lEiUu fd;k tkrk gSA

(ii) Hkfo"; dk vuqeku (Future expectation)µjkT; Hkfo"; osQ ckjs esa vuqeku yxk ldrk gS vkSj ns[kldrk gS fd Hkfo"; esa D;k&D;k ?kVuk,¡ ?kfVr gks ldrh gS] ijUrq bu vuqekuksa ,oa ifjdYiukvksa osQ vk/kj ij;g eku ysuk cM+k dfBu gS fd ljdkj }kjk fd;k x;k [kpZ orZeku esa tks rqf"Vghurk mRiUu dj jgk gS] Hkfo";esa mlosQ eqdkcys vf/d rqf"Vxq.k iznku djsxkA vr% djk/ku dh lhekUr rqf"Vghurk dks ljdkjh [kpZ osQlhekUr rqf"Vxq.k ls lUrqfyr dj lduk jkT; osQ fy, ;fn vlEHko ugha rks dfBu vo'; gSA 'kq¼ lkekftdykHk dks vf/dre djus esa jkT; dh liQyrk cgqr oqQN bl ckr ij fuHkZj djrh gS fd viuh foÙkh; fØ;kvksaosQ bu ifj.kkeksa dk lgh&lgh vuqeku yxkus dh mlesa fdruh ;ksX;rk gS vkSj ,slk djus dh ;ksX;rk vHkh vkldrh gS tcfd bl dk;Z dks djus okys vf/dkjh rFkk deZpkjh cM+s laosnu'khy (sensitive) rFkk cqf¼eku gksaAvr% ;g vR;Ur vko';d gS fd ljdkjh iz'kklu dh jpuk izR;sd Lrj ij ,sls ;kstuk&fuekZrkvksa] fo'ks"kKksa rFkkmPp ;ksX;rk okys vf/dkfj;ksa dks feykdj dh tkuh pkfg, tks fd ,d fuf'pr le; esa [kpZ fd;s x;s ljdkjh/u ls vf/dre ykHk izkIr djus esa leFkZ gks losaQA


cgqfodYih; iz'u (Multiple Choice Questions) :

6. ,sls fdrus ewyHkwr fl¼kar gSa tks fd foÙkh; dk;Zokfg;ksa esa ljdkj dk ekxZn'kZu djrs gSa\

(v) rhu (c) pkj

(l) ik¡p (n) N%A

7. vk£Fkd vfLFkjrk fdl vFkZO;oLFkk dk ,d izeq[k y{k.k gS\

(v) ijra=k (c) Lora=k

(l) ijra=k vkSj Lora=k (n) buesa ls dksbZ ughaA

8. mRiknu esa o`f¼ dk vFkZ gSµ

(v) mRiknu 'kfDr esa ßkl (c) mRiknu 'kfDr dk leku gksuk

(l) mRiknu 'kfDr esa o`f¼ (n) buesa ls dksbZ ughaA


• ¶yksd foÙk dk fl¼kUr¸ uked okD;ka'k ls vk'k; ml ewyHkwr fu;e (fundamental rule) ls gS]ftlosQ }kjk jkT; dh foÙkh; uhfr dk fu/kZj.k fd;k tkuk pkfg,A

• ,Me fLeFk tSls izkphu vFkZ'kkfL=k;ksa dk er Fkk fd jkT; dh fØ;k,¡ rFkk djk/ku dh ek=kk de lsde gksuh pkfg,A

• foÙk dh lc ;kstukvksa esa loksZÙke ;kstuk gS de O;; djuk vkSj lHkh djksa esa loksZÙke dj og gS ftldh/ujkf'k lcls de gksA

• vf/dre lkekftd ykHk osQ fl¼kUr osQ vuqlkj] jkT; dh viuh vk; dh izkfIr vkSj /u dk O;;bl izdkj djuk pkfg, rkfd turk osQ dY;k.k esa vf/dre o`f¼ gks losQA

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• ljdkjh O;; izR;sd fn'kk esa Bhd ml lhek rd fd;s tkus pkfg, fd ftlls fdlh Hkh {ks=k esa bl O;;dh FkksM+h&lh vkSj o`f¼ ls lekt dks izkIr gksus okys ykHk esa] vkSj blosQ foijhr djk/ku vFkok vU;ljdkjh vk; osQ vU; fdlh lk/u esa dh tkus okyh FkksM+h&lh Hkh o`f¼ ls gksus okyh gkfu esa] lekulUrqyu LFkkfir fd;k tk losQA ;g fu;e ljdkjh O;; rFkk ljdkjh vk; nksuksa dh gh ,d vkn'kZ lhekizLrqr djrk gSA

• fofHkUu mi;ksxksa (uses) osQ chp lk/uksa dk caVokjk bl izdkj fd;k tkuk pkfg, fd larqf"V dk lhekarizfriQy (marginal return of satisfaction) lHkh mi;ksxksa esa ,d leku gksA

• ;fn U;wure oqQy R;kx dh fLFkfr ykuh gS rks djksa dks bl izdkj ck¡Vk tkuk pkfg, fd djksa osQ :iesa vnk fd;s /u dk lhekar rqf"Vxq.k lHkh djnkrkvksa osQ fy, leku gksA

• forj.k esa lq/kj dk vFkZ gSµ(d) fofHkUu O;fDr;ksa ,oa ifjokjksa dh vk; esa ikbZ tkus okyh vlekurkvksadks] tks vf/dka'k lH; lektksa esa ikbZ tkrh gS] de djuk] ([k) oqQN O;fDr;ksa ,oa ifjokjksa] fo'ks"k :ils lekt osQ fu/Zu oxZ osQ yksxksa dh vkenfu;ksa esa] fofHkUu le;ksa esa gksus okyh Hkkjh ?kV&c<+ dks lekIrdjukA


• jktLo (Revenue)µjkT; dh vk;A

• izfrj{kk (Defence)µfgI+kQktrA


1- vf/dre lkekftd ykHk osQ fl¼kUr dh O;k[;k djsaA

2- lk/uksa dk c¡Vokjk fdl izdkj fd;k tkrk gS\

3- dj yxkrs le; fdu&fdu rF;ksa dks è;ku esa j[kuk pkfg,\

4- fuEufyf[kr ij fVIi.kh fy[ksaµ

(a) O;; dh lhek (b) dj foHkktuA


1. vf/dre lkekftd ykHk 2. vFkZ'kkL=kh 3. mi;ksfxrk 4. lhekar

5. mRiknu 6. (v) 7. (c) 8. (l)A






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yksd foÙk

bdkbZµ3% lkoZtfud foÙk (O;;) osQ vk£Fkd xfrfof/;ksa

ls lacaf/r eqís[Issues Related to Economic Activities

of Public Finance (Exp.)]


mís'; (Objectives)


3.1 lkoZtfud O;; osQ vk£Fkd izHkko (Economic Effects of Public Expenditure)





mís'; (Objectives)


• lkoZtfud O;; osQ vk£Fkd izHkko dks tkuus esaA

• lkoZtfud O;; dk mRiknu ij izHkko le>us esaA

• lkoZtfud O;; dk forj.k ij izHkko dks tkuus esaA


turk dh dk;Z&{kerk rc c<+rh gS] tcfd mls dk;Z djus dh vko';d lqfo/k,¡ iznku dh tk,¡A lkoZtfudO;; }kjk vk£Fkd lk/uksa dk fo'ks"k fu;kstuksa esa LFkkukarj.k dbZ ckj mRifÙk dks c<+k nsrk gSA ftl izdkj dj uhfrdh lgk;rk ls ljdkj /u dh vlekurk dh [kkbZ dks de dj ldrh gS] mlh izdkj lkoZtfud O;; dhlgk;rk ls Hkh vlekurk dks de fd;k tk ldrk gSA

3-1 lkoZtfud O;; osQ vk£Fkd izHkko(Economic Effects of Public Expenditure)

izR;sd vkèkqfud jk"Vª esa lkoZtfud O;; dk ifj.kke fnu&izfrfnu c<+rk tk jgk gSA vr% bl izdkj ds O;; dsvk£Fkd izHkkoksa dk fo'ys"k.k cgqr egÙoiw.kZ gSA MkYVu dk vuqlj.k djrs gq;s ge bu izHkkoksa dks eksVs :i lsrhu Hkkxksa esa ck¡V ysrs gSaµ(i) mRiknu ij izHkko] (ii) forj.k ij izHkko vkSj (iii) vU; izHkkoA

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bdkbZ—3% lkoZtfud foÙk (O;;) osQ vk£Fkd xfrfof/;ksa ls lacaf/r eqís

3-1-1 lkoZtfud O;; dk mRiknu ij izHkko(Effect of Public Expenditure on Production)

oqQN yksxksa dk er gS fd lkoZtfud O;; iw.kZr;k vuqRiknd gksrs gSa vkSj og ns'k dh mRifÙk dks rfud Hkh ughac<+k ldrsA ijUrq ;g er Bhd ugha gSA ,slk dgus okys yksx ;g Hkwy tkrs gSa fd cgqr&lk lkoZtfud O;; rksdsoy yksxksa esa vkil esa èku dk gLrkUrj.k (Transference) ek=k gh gSµtSls fd lkoZtfud Í.k ij ljdkjdk C;kt nsuk ;k cw<+s yksxksa dks isU'ku nsukA ;gk¡ ljdkj osQoy ,d Js.kh osQ yksxksa ls fy;k gqvk èku nwljh Js.khosQ yksxksa dks ns nsrh gS nwljs] f'k{kk vkSj lkoZtfud LokLF; ij lkoZtfud O;; izR;{k :i ls yksxksa dhdk;Z&{kerk dks c<+krk gSA blh izdkj jsyksa] lM+dksa] ugjksa vkfn osQ cukus ij fd;k x;k lkoZtfud O;; Hkh ns'kdh mRiknu 'kfDr c<+krk gSA Ñf"k&Hkwfe osQ lqèkkj rFkk taxyksa osQ fodkl esa fd;k x;k O;; izR;{k :i lsmRiknd gSA ijUrq oqQN lkoZtfud O;; ,sls Hkh gSa tks izR;{k :i ls mRiknu esa lgk;rk ugha nsrs] tSls fd ;q¼ij fd;k x;k O;;A vfèkdka'k yksxksa osQ vuqlkj] ;g O;; fuf'pr :i ls vuqRiknd gS D;ksafd bl izdkj dkO;; ns'k osQ uo;qodksa rFkk ns'k dh cgqr&lh vko';d lkexzh] tSlsµyksgk] dks;yk] rsy vkfn dks mRiknu osQ{ks=k ls gVkdj ;q¼ osQ {ks=k esa yxk nsrk gS] tgk¡ os u"V gks tkrs gSaA Åijh :i ls ;g ckr lR; izrhr gksrh gS]ijUrq ;fn è;kuiwoZd ns[kk tk;s rks ;g Li"V gks tk;sxk fd ;q¼ ij fd;k x;k O;; ckgjh vkØe.k ls j{kk djns'k dks gksus okyh vk£Fkd gkfu rFkk nklrk ls cpkrk gS vkSj bl izdkj mRiknu dk;Z esa ijks{k :i ls lgk;dgksrk gSA

uksV~l ;g vo'; ekuuk iM+sxk fd vktdy lsukvksa ij cgqr vfèkd O;; fd;k tkrk gS vkSj blesa deh dh

cgqr vfèkd vko';drk rFkk xqatkb'k gSA

lkoZtfud O;; osQ mRiknu ij iM+us okys izHkko fuEufyf[kr gSaµ

(1) turk dh dk;Z&{kerk o cpr djus dh 'kfDr esa o`f¼µturk dh dk;Z&{kerk rc gh c<+rh gS] tcfdmls dk;Z djus dh vko';d lqfoèkk;sa iznku dh tk;saA ljdkj dk f'k{kk ij O;;] fpfdRlk ij O;;] ;krk;krij fd;k x;k O;; vkfn ,sls O;; gSa] ftuls yksxksa dks vius dk;Z esa dkiQh lgk;rk feyrh gSA vr% os lHkhO;; yksxksa dh dk;Z&{kerk c<+krs gSa] dk;Z&{kerk c<+us ls muesa mRiknu 'kfDr c<+rh gS vkSj tc vk; vfèkdgksxh rks cpr dh 'kfDr vius vki c<+ tk;sxhA la{ksi esa] bl izdkj le>k tk ldrk gS fd cpkus dh 'kfDrc<+kus osQ fy, vk£Fkd vk; dh vko';drk gS vkSj vfèkd vk; rHkh gks ldrh gS tcfd dk;Z&{kerk esa o`f¼gks vkSj dk;Z&{kerk dk c<+uk] f'k{kk izlkj o vU; cgqr&lh ckrksa ij fuHkZj gSA bu lHkh ij ljdkj }kjk O;;fd;k tkrk gS] blfy, lkoZtfud O;; turk dh dk;Z&{kerk o cpr djus dh 'kfDr esa o`f¼ djrk gSA

(2) turk dh dk;Z djus rFkk cpr djus dh bPNk esa o`f¼µlkoZtfud O;; nks izdkj dk gksrk gSµ,drks orZeku lEcUèkh vkSj nwljk Hkfo"; lEcUèkhA orZeku O;; ls rks O;fDr;ksa osQ dk;Z djus vkSj cpkus dh bPNkesa o`f¼ gksrh gSA lkoZtfud O;; ls vfèkdrj O;fDr;ksa dks viuk thou Lrj Å¡pk djus osQ fy, izksRlkgu feyrkgSA ;g lEHko gS fd oqQN O;fDr;ksa esa cqjh vknr mRiUu gks tk;sa] ftudks u nsus osQ fy, ljdkj dks oLrqvksavkSj lsokvksa osQ :i esa lgk;rk nsuh pkfg,A O;fDr;ksa esa lnSo izxfr djrs jgus dh bPNk jgrh gS] os viuh bPNkdks lkoZtfud O;; }kjk dk;Z :i ns ldrs gSaA vr% lkoZtfud O;; ls O;fDr;ksa esa viuk mRiknu djus dhbPNk mRiUu gksrh gSA blh izdkj ;fn ljdkj Hkfo"; esa vk£Fkd ykHk nsus dk ok;nk dj ys rks lEHko gS fdO;fDr;ksa esa dk;Z djus dh #fp de gks tk;s] ijUrq ;fn ;g O;; oqQN 'krks± osQ vèkhu fd;k tkrk gS rks bllsO;fDr;ksa osQ dk;Z djus vkSj cpkus dh #fp esa o`f¼ gksrh gSA tSlsµchekjh rFkk csdkjh ykHk] ftlls jkT; viukva'knku (Contribution) mlh le; nsrk gS] tcfd ykHk izkIr djus okyk viuk va'knku nsus dks rS;kj gkstkrk gSA ;fn ljdkj dke dh ek=kk esa o`f¼ osQ lkFk&lkFk ykHk dh nj esa o`f¼ dj ns rks Hkh dk;Z djus dhbPNk esa o`f¼ gksxhA


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(3) ns'k osQ mRiknu lkèkuksa dks izksRlkguµlkoZtfud O;; }kjk vk£Fkd lkèkuksa dk fo'ks"k fu;kstuksa(Employments) esa LFkkukUrj.k dbZ ckj mRifÙk dks c<+k nsrk gSA bl izdkj dk LFkkukUrj.k ljdkj fo'ks"km|ksxksa esa futh lkgfl;ksa dks vk£Fkd lgk;rk rFkk vuqnku nsdj ;k Lo;a mu m|ksxksa dks ?kkVs esa pyk dj Hkhdj ldrh gSA bl izdkj dk LFkkukUrj.k vko';d gS] ijUrq vouqr rFkk misf{kr m|ksxksa dks mRiUu djsxk vFkokorZeku dh vis{kk Hkfo"; osQ fy;s O;oLFkk dj mRiknu dh Hkkoh 'kfDr dks c<+k;sxkA nwljh izdkj dk LFkkukUrj.kvFkkZr~ Hkfo"; osQ fy, vk£Fkd O;oLFkk mRiknu 'kfDr dks c<+kus osQ n`f"Vdks.k ls cgqr egÙoiw.kZ gS vkSj blhn`f"Vdks.k ls HkkSfrd iw¡th osQ lkFk&lkFk ekuoh; iw¡th dh Hkh cjkcj o`f¼ djuk cM+k egÙoiw.kZ gSA bl n`f"Vdks.kls f'k{kk] fpfdRlk] vko';d Hkkstu inkFkks± osQ ewY;ksa esa deh djus osQ fy, vk£Fkd lgk;rk] jsyksa] lM+dksa] ugjksao ¯lpkbZ osQ vU; lkèkuksa] oSKkfud vkSj vkS|ksfxd vuqlUèkku] lkekftd chek vkfn ij fd;k x;k lkoZtfudO;; cgqr ykHknk;d gksrk gSA blosQ vfrfjDr ljdkj lkoZtfud Í.k dks de djus osQ fy;s Í.k ifj'kksèk dks"kdks pykdj cpr dks c<+k ldrh gS vkSj ;g cpr mRiknu dks c<+k;sxhA

D;k vki tkurs gSa ljdkj vk£Fkd lgk;rk nsdj fiNM+s gq, {ks=kksa esa u;s m|ksxksa dks pyk dj ogk¡ osQ vpy

vkSj csdkj iM+s gq, lkèkuksa dks dke esa yxk dj oqQy mRifÙk dks c<+k ldrh gSA

(4) ;kstukvksa }kjk vk£Fkd fodklµ;fn ljdkj m|ksxksa dh mUufr osQ fy, ubZ&ubZ ;kstuk;sa cukrh gS] rks;s O;; Hkh mRiknd O;; ekus tkrs gSa] D;ksafd buls mRiknu esa o`f¼ gksdj ns'k osQ vk£Fkd fodkl esa o`f¼gksrh gSA



1. izR;sd vk/qfud jk"Vª esa --------- O;; dk ifj.kke fnu&izfrfnu c<+rk tk jgk gSA

2. turk dh --------- rc gh c<+rh gSa] tcfd mls dk;Z djus dh vko';d lqfo/k,¡ iznku dh tk,¡A

3. ljdkj fu/Zu oxZ dh vk; esa --------- :i ls Hkh o`f¼ dj ldrh gSA

4. ½.kksa rFkk lkekftd O;;ksa osQ }kjk Hkh --------- fu/Zu oxZ dh lgk;rk djrh gSA

5. ljdkjh foHkkxksa esa dke djus okys deZpkfj;ksa osQ --------- dks LFkk;h cukdj jkstxkj osQ mrkj&p<+ko dksjksdk tk ldrk gSA

3-1-2 lkoZtfud O;; dk forj.k ij izHkko(Effect of Public Expenditure on Distribution)

ftl izdkj dj uhfr dh lgk;rk ls ljdkj èku dh vlekurk dh [kkbZ dks de dj ldrh gS] mlh izdkjlkoZtfud O;; dh lgk;rk ls vlekurk dks Hkh de fd;k tk ldrk gSA vxj ljdkj vfèkdre lkekftdykHk fl¼kar osQ vuqlkj O;; djs rks lekt dh vk£Fkd vlekurk cM+h tYnh nwj dh tk ldrh gSA ;gvlekurk fuEu izdkj ls nwj dh tk ldrh gSµ

(1) fuèkZu oxks± osQ fy;s vfèkd O;; djukµljdkj us èkuh oxZ ls djksa }kjk tks èku izkIr fd;k gS] mls fuèkZuoxZ osQ fgrksa ij O;; djs rHkh ns'k dh vk£Fkd vlekurk de gksxh rFkk ns'k dk vfèkdre fgr gks ldsxkAvxj ljdkj èku dh vlekurk dks de djuk pkgrh gS rks mls pkfg;s fd lkoZtfud O;; f'k{kk] fpfdRlk]LoPNrk] cxhpksa rFkk ty vkfn osQ izcUèk ij O;; djsA blls fuèkZu oxZ dh dk;Z&{kerk c<+sxh] mudh vk;esa o`f¼ gksxh rFkk mudk jgu&lgu dk Lrj Å¡pk mBsxkA bu lqfoèkkvksa ls vfèkdrj ykHk fuèkZu oxZ dks gksxkftlls os bu ij O;; gksus okys èku dks cpkdj vU; oLrqvksa dks [kjhn dj miHkksx dj ldrs gSaA blls fuèkZu

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O;fDr Hkh vfèkd ls vfèkd oLrqvksa dk miHkksx djosQ vius jgu&lgu dk Lrj Å¡pk dj ysrs gSaA nwljh vksj]èkuh oxZ dks bu lqfoèkkvksa dks izkIr djus osQ fy;s èku O;; djuk iM+rk gS rFkk blls vU; oLrqvksa ds miHkksxosQ fy;s de èku cp ikrk gSA bl izdkj bu nksuksa osQ jgu&lgu osQ Lrj osQ chp vlekurk èkhjs&èkhjs de gkstkrh gSA

(2) fuèkZu oxZ dh vk; esa izR;{k :i ls o`f¼ djukµljdkj fuèkZu oxZ dh vk; esa izR;{k :i ls Hkh o`f¼

dj ldrh gSA ;g o`f¼ mls csdkjh osQ le; lgk;rk nsdj rFkk o`¼koLFkk osQ le; lgk;rk nsdj dh tk ldrh

gS] blls fuèkZu oxZ dh Ø;&'kfDr c<+ tkrh gS vkSj og viuh miHkksx dh ek=kk dks c<+k ldrk gSA

(3) Í.k rFkk lkekftd O;;ksa }kjk lgk;rkµÍ.kksa rFkk lkekftd O;;ksa osQ }kjk Hkh ljdkj fuèkZu oxZ dh

lgk;rk djrh gS ftlls budk jgu&lgu dk Lrj Å¡pk gks ldrk gS vkSj fuèkZu vkSj èkuh osQ chp dh vlekurk

de gks ldrh gSA bl izdkj osQ Í.kksa ;k lkekftd O;;ksa dk mís'; lekt esa vk£Fkd lekurk ykuk gSA

(4) izxfr'khy vuqnkuksa }kjk lgk;rkµljdkj fuèkZuksa dks vuqnku iznku djosQ Hkh lekt esa vk£Fkd lekurk

ykus dk iz;Ru djrh gSA ;g vuqnku Hkh djksa dh gh Hkk¡fr izxfr'khy] vkuqikfrd rFkk izfrxkeh gksrs gSaA tSls&tSls

fdlh fuèkZu dh vk; de gksrh pyh tkrh gS] oSls&oSls mls nh tkus okyh vuqnku dh ek=kk Hkh vxj Øe'k%

c<+rh pyh tkrh gS rks ;g izxfr'khy vuqnku dgykrk gSA nwljh vksj vxj vk; osQ ?kVus ij Øe'k% vuqnku

dh ek=kk Hkh ?kVrh pyh tk;s rks bls izfrxkeh vuqnku dgrs gSa vkSj tc vuqnku vk; osQ ,d fuf'pr izfr'kr

nj osQ vuqlkj fn;s tk;sa rks bls vkuqikfrd vuqnku dgrs gSaA izxfr'khy vuqnku gh lekt esa vk£Fkd vlekurk

dks de dj ldrk gSA blfy;s ljdkj dks izxfr'khy vuqnku gh nsuk pkfg;sA

ihxw osQ vuqlkjµ¶dksbZ Hkh dk;Z ftlosQ }kjk fuèkZu O;fDr;ksa dh okLrfod vk; esa o`f¼ gks] c'krsZ blosQ }kjk

fdlh Hkh rjg jk"Vªh; vkdkj esa deh u vkus ik;s] lkekU; :i ls vk£Fkd dY;k.k esa o`f¼ djuk gSA¸

VkLd fu/Zu oxZ dh vk; esa izR;{k :i ls o`f¼ djosQ vk£Fkd vlekurkvksa dks nwj fd;k tk ldrk gSµoSQls\

3-1-3 lkoZtfud O;; ds vU; izHkko(Other Effects of Public Expenditure)

lkoZtfud O;; dh lgk;rk ls ljdkj Je dh ek¡x dks LFkk;h j[kdj csdkjh dh leL;k dks lqy>k ldrh gSA

csdkjh dh leL;k dks lqy>kus osQ fy;s lkoZtfud O;; ls fuEufyf[kr lgk;rk yh tk ldrh gSµ

(1) ljdkj viuk O;; u;s O;olk;ksa dks pykus esa dj ldrh gS] ftlls vusd yksxksa dks dke djus osQ

fy;s fey ldrk gSA bl uhfr ls jkstxkj (Employment) esa o`f¼ osQ dkj.k csjkstxkjh dh leL;k gy gks

tk;sxhA vktdy Hkkjro"kZ esa blh izdkj dh uhfr dks viuk;k tk jgk gSA Hkkjr dh lkoZtfud vk; (Public

Revenue) dk vfèkdka'k Hkkx iapo"khZ; ;kstuk ij O;; fd;k tk jgk gSA blls yk[kksa csdkj Jfedksa dks jkstxkj

fey pqdk gSA

(2) ljdkjh foHkkxksa (Government Departments) esa dke djus okys deZpkfj;ksa osQ jkstxkj

dks LFkk;h cukdj jkstxkj osQ mrkj&p<+ko dks jksdk tk ldrk gSA

(3) izkphu ljdkjh O;olk;ksa dh izo`fÙk dks O;fDrxr O;olk;ksa dh izo`fÙk osQ leku cukus esa O;; gksus

ls Hkh csdkjh de gks tk;sxhA vDlj tc O;fDrxr O;olk;ksa esa mrkj&p<+ko gksrk gS rks mlls vusd Jfed

csdkj gks tkrs gSa] ysfdu ljdkjh O;olk;ksa dh izo`fÙk O;fDrxr O;olk;ksa dh izo`fÙk ds leku gks tkus ls mudks

ljdkjh O;olk;ksa esa dke fey tkrk gSA


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(4) O;kikj rFkk m|ksxksa esa eUnh vkus ij csjkstxkjh dk Hk; cuk jgrk gSA vxj ,slh n'kk esa ljdkj viukO;; iw¡thifr;ksa dh lgk;rk djus ;k u;s m|ksxksa dks pykus esa djrh gS] rks blh uhfr ls csdkjh dk Hk; nwj gkstk;sxkA

fu"d"kZµlkoZtfud O;; ij gh okLro esa ns'k dk mRiknu] forj.k o Je leL;k fuHkZj gSA lkoZtfud O;;ftruk gh bUgsa lqpk# :i ls pykus dk iz;Ru djsxk] mruk gh ns'k dh vk£Fkd n'kk dks ykHk gksxkA



6. vxj ljdkj vf/dre lkekftd fl¼kar osQ vuqlkj O;; djs rks lekt dh vk£Fkd vlekurk cM+htYnh nwj dh tk ldrh gSA

7. ljdkj us /uh oxZ ls djksa }kjk tks /u izkIr fd;k gS] mls /uh oxZ osQ fgrksa ij O;; djsA

8. ljdkj fu/Zu oxZ dh vk; esa izR;{k :i ls Hkh o`f¼ dj ldrh gSA

9. ljdkj fu/Zuksa dks vuqnku iznku djosQ Hkh lekt esa vk£Fkd vlekurk ykus dk iz;Ru djrh gSA

10. lkoZtfud O;; dh lgk;rk ls ljdkj Je dh ek¡x dks LFkk;h j[kdj csdkjh dh leL;k dks lqy>kldrh gSA


• izR;sd vkèkqfud jk"Vª esa lkoZtfud O;; dk ifj.kke fnu&izfrfnu c<+rk tk jgk gSA vr% bl izdkj dsO;; ds vk£Fkd izHkkoksa dk fo'ys"k.k cgqr egÙoiw.kZ gSA

• oqQN yksxksa dk er gS fd lkoZtfud O;; iw.kZr;k vuqRiknd gksrs gSa vkSj og ns'k dh mRifÙk dks rfudHkh ugha c<+k ldrsA ijUrq ;g er Bhd ugha gSA

• turk dh dk;Z&{kerk rc gh c<+rh gS] tcfd mls dk;Z djus dh vko';d lqfoèkk;sa iznku dh tk;saAljdkj dk f'k{kk ij O;;] fpfdRlk ij O;;] ;krk;kr ij fd;k x;k O;; vkfn ,sls O;; gSa] ftulsyksxksa dks vius dk;Z esa dkiQh lgk;rk feyrh gSA

• lkoZtfud O;; nks izdkj dk gksrk gSµ,d rks orZeku lEcUèkh vkSj nwljk Hkfo"; lEcUèkhA orZeku O;;ls rks O;fDr;ksa osQ dk;Z djus vkSj cpkus dh bPNk esa o`f¼ gksrh gSA

• ftl izdkj dj uhfr dh lgk;rk ls ljdkj èku dh vlekurk dh [kkbZ dks de dj ldrh gS] mlhizdkj lkoZtfud O;; dh lgk;rk ls vlekurk dks Hkh de fd;k tk ldrk gSA

• ljdkj fuèkZu oxZ dh vk; esa izR;{k :i ls Hkh o`f¼ dj ldrh gSA ;g o`f¼ mls csdkjh osQ le;lgk;rk nsdj rFkk o`¼koLFkk osQ le; lgk;rk nsdj dh tk ldrh gS] blls fuèkZu oxZ dh Ø;&'kfDrc<+ tkrh gS vkSj og viuh miHkksx dh ek=kk dks c<+k ldrk gSA

• ljdkjh foHkkxksa (Government Departments) esa dke djus okys deZpkfj;ksa osQ jkstxkj dksLFkk;h cukdj jkstxkj osQ mrkj&p<+ko dks jksdk tk ldrk gSA

• izkphu ljdkjh O;olk;ksa dh izo`fÙk dks O;fDrxr O;olk;ksa dh izo`fÙk osQ leku cukus esa O;; gksus lsHkh csdkjh de gks tk;sxhA

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• gLrkarj.k (Transference)µ,d osQ gkFk ls nwljs osQ gkFk esa vkukA

• va'knku (Contribution)µFkksM+k ;ksxnkuA


1- lkoZtfud O;; dk mRiknu ij D;k izHkko iM+rk gS\

2- lkoZtfud O;; dk forj.k ij fdl izdkj izHkko iM+rk gS\

3- lkoZtfud O;; osQ vU; izHkkoksa dk o.kZu djsaA


1. lkoZtfud 2. dk;Z{kerk 3. izR;{k 4. ljdkj

5. jkstxkj 6. lR; 7. vlR; 8. lR;

9. vlR; 10. lR;A


iqLrosaQ 1. yksd&foÙkµ,p-,y- HkkfV;k] fodkl ifCy¯'kx gkml izk- fy-A





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yksd foÙk

bdkbZµ4: lkoZtfud foÙk osQ lk/u % ctV dk vFkZ

,oa Hkwfedk(Instrument of Public Finance : Concepts

and Role of Budget)


mís'; (Objectives)


4.1 ctV dk vFkZ (Meaning of Budget)

4.2 ctV ls lacaf/r oqQN vU; ckrsa (Some Concepts Associated with Budgets)

4.3 Hkkjr esa ctV laca/h oqQN rF; (Some Facts Concerning Public Budgets in

India)





mís'; (Objectives)


• ctV osQ vFkZ dks le>us gsrqA

• ctV ls lacaf/r egÙoiw.kZ ckrsa tkuus esaA

• Hkkjr esa ctV ls lacaf/r oqQN rF;ksa dh tkudkjh gsrqA


lkoZtfud ctV dk izFke vk;ke ljdkj }kjk foÙkh; lk/u tqVkus rFkk mUgsa O;; djus dk gSA ;gk¡ rd fdfdlh ctV dk vFkZ Hkh blh vk;ke rd lhfer ekuk tkrk FkkA

vf/drj ns'kksa esa ;g izFkk gS fd lkoZtfud ctV ,d o"kZ osQ fy, gksA fofHkUu ns'kksa esa ^jktdks"kh; o"kZ* dkizkjaHk rFkk lekiu fofHkUu frfFk;ksa osQ lkFk ns[kus dks feyrs gSaA dbZ yksxksa osQ erkuqlkj ctV dh dkykof/ dels de nks o"kZ gksuh pkfg,A muosQ rdkZuqlkj o"kZ dk ,d cM+k Hkkx ctV dks ikfjr djus rFkk vxyk ctV rS;kjdjus esa gh yx tkrk gSA

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bdkbZ—4% lkoZtfud foÙk osQ lk/u % ctV dk vFkZ ,oa Hkwfedk

ctV laca/h vFkZiw.kZ tkudkjh osQ fy, ;g tkuuk t:jh gS fd ljdkj dh izkfIr;ksa rFkk O;; osQ fy, gekjs viusns'k osQ lafo/ku esa D;k izko/ku gS rFkk D;k izFkk,¡ gSaA Hkkjr ljdkj dks feyus okyh os lc izkfIr;k¡ tks blosQvius LokfeRo esa vkrh gSa] mu [kkrksa esa j[kh tkrh gSa ftUgsa lkewfgd rkSj ij Hkkjr dh ^lesfdr fuf/* dgktkrk gSA

4-1 ctV dk vFkZ (Meaning of Budget)

,d vk/qfud ljdkj dk ctV ,d foLr`r izys[k gksrk gSA blesa] izLrkfor la'kks/uksa lfgr] ljdkj dhleLr foÙkh; izkfIr;ksa vkSj O;; dk enokj fooj.k jgrk gS_ mu foÙkh; izokgksa osQ vuqeku jgrs gSa_ rFkkmuls lac¼ ljdkj dh uhfr;ksa vkSj xfrfof/;ksa dk mYys[k jgrk gSA

vr% lkoZtfud ctV dk leqfpr vFkZ tkuus osQ fy, blosQ eq[; vk;keksa dk C;ksjk vko';d gS] tks bl izdkjgSµ

1- lkoZtfud ctV dk izFke eq[; vk;ke ljdkj }kjk foÙkh; lk/u tqVkus rFkk mUgsa O;; djus dk gSA ;gk¡rd fd fdlh le; ctV dk vFkZ Hkh blh vk;ke rd lhfer ekuk tkrk FkkA

gj ljdkj osQ le{k oqQN y{; gksrs gSa ftudh izkfIr osQ fy, og uhfr;ksa vkSj xfrfof/;ksa dk pquko djrh gSAlk/uksa dks tqVkus rFkk mUgsa O;; djus osQ dk;Z Hkh bUgha xfrfof/;ksa ls tqM+s jgrs gSaA vr% lkoZtfud ctV dk,d vFkZ ;g fy;k tk ldrk gS fd ;g ljdkj }kjk foÙkh; lk/u tqVkus rFkk mUgsa O;; djus dk ,d foLr`rC;ksjk gSA blesa ,d dkykof/ (vf/drj ,d o"kZ) osQ fy, vuqekfur izkfIr;k¡ rFkk izLrkfor [kpsZ mi;qDr enksarFkk en&oxks± esa n'kkZ;s tkrs gSaA ,d fopkjk/hu o"kZ dk ctV ml o"kZ osQ 'kq: gksus ls i;kZIr le; iwoZ gh lalnvFkok vU; lac¼ fo/k;d izkf/dj.k dks izLrqr dj fn;k tkrk gS rFkk bl izdkj ljdkj ctV osQ ekè;e lsizkfIr;ksa rFkk O;; gh gj en osQ ckjs esa viuk izLrkfor fu.kZ; n'kkZrh gSA

2- ,d vk/qfud ljdkj ls ;g vis{kk ugha dh tkrh fd og viuh izkfIr;ksa rFkk O;; enksa osQ ckjs esavO;ofLFkr <ax ls fu.kZ; ysA ljdkj osQ ikl vkus okys lk/u cqfu;knh rkSj ij lekt dh /jksgj gksrs gSa vkSjbldk ;g uSfrd dÙkZO; curk gS fd bu lk/uksa dk fdlh izdkj ls viO;; u gksus nsA blosQ vfrfjDr ctVdh lHkh enksa dk ijLij xgjk laca/ gksus osQ dkj.k mudk :i&vkdkj ljdkj dks y{;&izkfIr dh lajpuk osQvuq:i gh gksuk pkfg,A bl dkj.k ctV dk C;ksjk osQoy fopkjk/hu o"kZ (vFkok dkykof/) dh vuqekfurizkfIr;ksa rFkk izLrkfor O;; rd gh lhfer ugha j[kk tkrk] izR;qr blesa lkekU;r% vk¡dM+ksa osQ en&okj (rFkk vU;izdkjksa ls Hkh oxhZÑr) izkfIr;ksa vkSj vnk;fx;ksa osQ pkj lSV rFkk muls lacaf/r vko';d foospu Hkh j[ks tkrsgSa] tks bl izdkj gSaµ

(i) chrs o"kZ osQ ;FkklaHko okLrfod vk¡dM+s (Actuals of previous year);

(ii) pkyw o"kZ osQ fy, ikfjr fd, x, vk¡dM+s] vFkkZr~ ^ctV vuqeku* (Budget Estimates of

outgoing year);

(iii) pkyw o"kZ osQ laHkkfor okLrfod vFkkZr~ ^la'kksf/r vuqeku (Revised Estimates of outgoing

year)_ rFkk

(iv) vkus okys o"kZ (fopkjk/hu ctVh; dkykof/) osQ izLrkfor vFkkZr~ ^ctV vuqeku* (Budget

Estimates of incoming year)A

uksV~l bl Hkkx esa en&okj izLrkfor O;; jkf'k;ksa osQ vfrfjDr izkfIr;ksa osQ nks lSV gksrs gSaA ,d lSV esa os jkf'k;k¡

n'kkZ;h tkrh gSa tks orZeku dj <k¡ps dks ;FkkfLFkr j[krs gq, vuqekfur dh tkrh gS rFkk nwljs lSV esa ctVesa izLrkfor dj&<k¡ps rFkk vU; foÙkh; Ïksrksa ,oa uhfr vkfn esa izLrkfor la'kks/u osQ mijkar visf{kr

vuqeku n'kkZ, tkrs gSaA


uksV

yksd foÙk

3- bl izdkj ctV ljdkj }kjk ns'k] lekt rFkk vFkZO;oLFkk osQ le{k leL;kvksa] rF;ksa] y{;ksa rFkk mudh izkfIrdh laHkkoukvksa osQ ewY;kadu dks izfrfcfEcr djrk gSA

4- vf/drj fLFkfr;ksa esa ;g ns[kus dks feyrk gS fd pkyw o"kZ osQ ^ctV vuqekuksa* (B.E.) rFkk ^la'kksf/rvuqekuksa* (R.E.) esa varj gksrk gSA ctV esa bu varjksa dh ;FkklaHko O;k[;k nh tkrh gSA

5- vf/drj ekeyksa esa lkoZtfud ctV dh oqQN O;; enksa osQ fy, ljdkj dkuwuh rkSj ij ckè; gksrh gS rFkkmuosQ fy, lk/u tqVkus osQ i'pkr gh 'ks"k lk/u vU; O;; enksa osQ fy, iz;qDr fd, tk ldrs gSaA oqQN ekeyksaesa ;g Hkh laHko jgrk gS fd oqQN fu£n"V lk/u&izkfIr;k¡ oqQN fu£n"V O;; enksa osQ fy, vkjf{kr (earmarked) gksaA

6- ;g Hkh laHko gS fd ctV] nks vFkok nks ls vf/d Hkkxksa esa fo/k;d izkf/dj.k dks izLrqr fd;k tk,A ,slkdbZ dkj.kksa ls gks ldrk gSµ

(i) tc ns'k esa cgq&Lrjh; ljdkj gks rks ;g vk'kk dh tkrh gS fd osQUnzh; ljdkj osQ vfrfjDr jkT;ljdkjksa rFkk LFkkuh; ljdkjksa osQ ctV vyx ls izLrqr fd, tk,¡xsA

(ii) ljdkj osQ fdlh ,d Lrj ij Hkh ctV dks [kaMksa esa izLrqr fd;k tk ldrk gSA mnkgj.kkFkZ Hkkjr esaosQUnzh; ljdkj osQ ctV esa ls ^jsyos ctV* dk [kaM ^lkekU; ctV* (vFkkZr~ ^eq[; ctV*)(General or Main Budget) ls iwoZ rFkk vyx ls laln osQ le{k j[kk tkrk gSA

(iii) dHkh&dHkkj pquko vFkok vU; fdlh dkj.k ls Hkh lkoZtfud ctV lkekU; dkykof/ (vFkkZr~ ,do"kZ) ls de dkykof/ osQ fy, fo/k;d izkf/dj.k osQ le{k vkrk gS rFkk o"kZ osQ 'ks"k Hkkx osQ fy,ctV dk nwljk [kaM ckn esa ikfjr djus dh ckjh vkrh gSA

D;k vki tkurs gSa o"kZ osQ nkSjku (vFkkZr~ ctV dh dkykof/ osQ vanj) ljdkj dks fdUgha dkj.kksa ls vfrfjDr

lk/uksa dh rFkk vfrfjDr O;; djus dh vko';drk iM+ ldrh gSA bl dk;Z osQ fy,ljdkj ,d iwjd ctV (supplimentary budget) rS;kj djrh rFkk ikfjr djkrh gSAiwjd ctV dh vko';drk dk Ïksr ljdkj dh viuh xfrfof/;k¡ rFkk uhfr la'kks/u gksldrk gS vFkok ckgjh ifjfLFkfr;ksa esa ifjorZu osQ ifj.kkeLo:i Hkh ljdkj dks iwjd ctV

osQ lgkjs dh vko';drk iM+ ldrh gSA

7- ctV dk enksa rFkk en&oxks± esa c¡Vokjk ns'k osQ dkuwuh <k¡ps rFkk ys[kkadu i¼fr ij fuHkZj djrk gSA blvfuok;Z oxhZdj.k osQ lkFk&lkFk ctV dks vFkZiw.kZ cukus rFkk mlosQ izHkkoksa dk lgh vuqeku yxkus osQ fy, dbZvU; oxhZdj.k fof/;k¡ Hkh viukbZ xbZ gSa] ftudk foospu bl vè;k; esa ckn esa fd;k tk,xkA blh izdkj ctVosQ jktLo rFkk iw¡th [kkrksa (Revenue and Capital Accounts) esa ijaijkxr oxhZdj.k dh O;k[;k ^ctV osQizdkj* uked [kaM esa dh tk,xhA



1. ,d vk/qfud ljdkj dk ctV ,d foLr`r --------- gksrk gSA

2. ljdkj osQ fdlh ,d Lrj ij Hkh --------- dks [kaMksa esa izLrqr fd;k tk ldrk gSA

3. ctV dk enksa rFkk en&oxks± esa c¡Vokjk ns'k osQ dkuwuh <k¡ps rFkk --------- i¼fr ij fuHkZj djrk gSA

4. lkoZtfud ctV dk izFke eq[; vk;ke ljdkj }kjk --------- lk/u tqVkus rFkk mUgsa O;; djus dk gSA

5. ljdkj osQ ikl vkus okys lk/u cqfu;knh rkSj ij lekt dh --------- gksrs gSaA

uksV



4-2 ctV ls lacaf/r oqQN vU; ckrsa(Some Concepts Associated with Budgets)

dkykof/ (Duration)µvf/drj ns'kksa esa ;g izFkk gS fd lkoZtfud ctV ,d o"kZ osQ fy, gksA fofHkUu ns'kksa

esa ^jktdks"kh; o"kZ* (fiscal year) dk izkjaHk rFkk lekiu fofHkUu frfFk;ksa osQ lkFk ns[kus dks feyrs gSaA osQoy

oqQN ns'kksa dk gh jktdks"kh; o"kZ* muosQ oSQysaMj o"kZ osQ lkFk esy [kkrk gSA Hkkjr esa ctV dh lkekU; dkykof/

,d o"kZ gS tks 1 vizSy ls izkjaHk gksdj vxys o"kZ osQ 31 ekpZ rd fxuh tkrh gSA bl jktdks"kh; o"kZ dh frfFk;ksa

osQ la'kks/u osQ i{k esa dbZ ckj lq>ko fn, x, gSa] ijarq fdlh lq>ko us loZekU;rk izkIr ugha dh gSA lq>ko nsus

okyksa dk roZQ gS fd Hkkjr ,d Ñf"k iz/ku ns'k jgk gS ftlesa [kjhiQ dh iQly dh vf/d egÙkk gSA vr% gekjk

jktdks"kh; o"kZ vDVwcj@uoEcj ls 'kq: gksuk pkfg,A

dbZ yksxksa osQ erkuqlkj ctV dh dkykof/ de ls de nks o"kZ gksuh pkfg,A muosQ rdkZuqlkj o"kZ dk ,d cM+k

Hkkx ctV dks ikfjr djus rFkk vxyk ctV rS;kj djus esa gh yx tkrk gSA vr% ok£"kd ctV dh bl izFkk osQ

dkj.k lk/uksa dk dkiQh viO;; gksrk gSA

xksiuh;rk (Secrecy)µHkkjr esa ctV osQ vk¡dM+s rFkk ctVh; izLrko (Budgetary proposals) ctV dh

izLrqfr osQ vafre {k.k rd xqIr j[ks tkrs gSaA bl xksiuh;rk osQ dkj.k (iz/ku ea=kh vFkok eq[; ea=kh dks NksM+

dj) eaf=keaMy osQ vU; lnL;ksa ls Hkh iwjk ctV xqIr j[kk tkrk gSA

dbZ yksxksa dk er ;g gS fd bl xksiuh;rk dh izFkk ls dksbZ fo'ks"k ykHk ugha gksrk] myVs osQoy gkfu gksrh gSA

O;kikjh rFkk vU; yksx ctV osQ izLrkoksa osQ vuqeku yxkrs jgrs gSaA bl dkj.k os cgq/k dhersa c<+kus rFkk vU;

izdkj ls ykHkkfUor gksus esa liQy gks tkrs gSaA fuos'kdrkZvksa osQ fy, Hkh nh?kZdkyhu fu.kZ; ysus esa dfBukbZ gksrh

gSA vr% bu yksxksa dk ;g fopkj gS fd ctV osQ vk¡dM+s rFkk vU; izLrko xksiuh; ugha jgus pkfg,A xSj ljdkjh

rRoksa dks Hkh okn&fookn }kjk buosQ pquko esa ;ksxnku nsus dk volj feyuk pkfg,] rkfd ljdkj Hkh ;g tku

losQ fd lekt vkSj vFkZO;oLFkk ij blosQ ctVh; izLrkoksa osQ laHkkfor izHkko D;k gSa rFkk mUgsa fdl izdkj csgrj

cuk;k tk ldrk gSA

,d vU; erkuqlkj ctV dh oqQN fo'ks"k enksa osQ ckjs esa xksiuh;rk fgrdkjh gks ldrh gSA vr% ,slh enksa dh

xksiuh;rk dks dk;e j[krs gq, vU; enksa rFkk (fo'ks"kdj dj laca/h) izLrkoksa dks ctV dh izLrqfr ls iwoZ turk

dks tkudkjh ns nh tkuh pkfg, rFkk mu ij [kqys :i ls fopkj foe'kZ fd;k tkuk pkfg,A

^vPNk* ctV (A Good Budget)

fdlh ctV dks rHkh vPNk dgk tk ldrk gS tc og lekt vkSj vFkZO;oLFkk osQ fofHkUu p;fur y{;ksa dh

izkfIr esa ;FkklaHko lgk;d gksA ijarq ;gk¡ ij eq[; leL;k ;g gS fd bu y{;ksa osQ ckjs esa erHksn jgrk gSA fiQj

Hkh fo/k;d izkf/dj.k dh n`f"V esa tks y{; mfpr gksa] ,d ^vPNk* ctV mldh lgk;rk esa lgk;d gksuk

pkfg,A

bl ckr dk ewY;kadu oSQls fd;k tk, fd fopkjk/hu ctV p;fur mís';ksa dh izkfIr esa dgk¡ rd lgk;d gksxk\

blosQ fy, ctV osQ vk¡dM+ksa rFkk izLrkoksa osQ foLr`r fo'ys"k.k dh vko';drk iM+rh gSA ,d vPNk ctV og

gS ftlesa ;g fo'ys"k.k fn;k x;k gks vFkok ftldk bl izdkj dk fo'ys"k.k lqpk# <ax ls fd;k tk losQA

bl lanHkZ esa bl ckr ij tksj fn;k tk ldrk gS fd ljdkj dk vius pkyw [kpsZ osQ fy, tSls fd ljdkjh d£e;ksa

osQ osru] C;kt dh vnk;fx;k¡] ns'k dh j{kk ij O;; vkfn) m/kj ysus dh vko';drk ugha gksuh pkfg,A


uksV

yksd foÙk

4-3 Hkkjr esa ctV laca/h oqQN rF;(Some Facts Concerning Public Budgets in India)

ctV laca/h vFkZiw.kZ tkudkjh osQ fy, ;g tkuuk t:jh gS fd ljdkj dh izkfIr;ksa rFkk O;; osQ fy, gekjs viusns'k osQ lafo/ku esa D;k izko/ku gSa rFkk D;k izFkk,¡ gSaA bl lanHkZ esa loZizFke ;g uksV dj ysuk pkfg, fd ljdkjdh izkfIr;k¡ mlosQ vius LokfeRo esa gks ldrh gSa] vFkok blosQ ikl /jksgj osQ :i esa gks ldrh gSa (bu /jksgjksadk eq[; :i m/kj gksrk gS)A blh vk/kj ij ^/jksgj* osQ :i esa olwy gksus okyh izkfIr;ksa dks muosQ Lokfe;ksadks ykSVkus rFkk oqQN vU; O;; enksa osQ fy, laln (vFkok jkT; dh fo/ku lHkk) dh vuqefr dh vko';drkugha iM+rhA

1- lesfdr fuf/ (Consolidated Fund)µHkkjr ljdkj dks feyus okyh os lc izkfIr;k¡ tks blosQ viusLokfeRo esa vkrh gSa] mu [kkrksa esa j[kh tkrh gSa ftUgsa lkewfgd rkSj ij ^Hkkjr dh lesfdr fuf/* dgk tkrk gSA

(i) lafo/ku osQ 80osa la'kks/u ls iwoZ Hkkjr ljdkj }kjk olwys tkus okys djksa esa ls oqQN dh leLr fucy izkfIr;k¡rFkk oqQN dh vkaf'kd fucy izkfIr;k¡ jkT; ljdkjksa dks tkrh FkhaA vr% O;oLFkk bl izdkj Fkh fd vk;dj dhizkfIr;ksa esa jkT;ksa dks feyus okys Hkkx osQ vfrfjDr vU; lHkh dj izkfIr;k¡ Hkkjr dh lesfdr fuf/ esa tkrh FkharFkk bl lesfdr fuf/ esa ls jkT;ksa dks feyus okyh dj izkfIr;ksa dk Hkkx (vk; dj dh izkfIr;ksa ls feyus okyhHkkx dks NksM+dj) mUgsa gLrkarfjr fd;k tkrk FkkA fcuk fo/kulHkk okys la?k jkT; {ks=kksa osQ ctV Hkkjr ljdkjosQ ctV esa lesfdr gksrs gSaA blfy, la?k jkT; {ks=kksa dh dj izkfIr;k¡ Hkh Hkkjr dh lesfdr fuf/ esa tkrh FkhaAvc fLFkfr ;g gS fd (d) vuqPNsn 268 vkSj 269 osQ varxZr yxk, x, djksa] ([k) djksa ij lpkZtZ] rFkk(x) fo'ks"k iz;kstuksa osQ fy, yxk, x, djksa dks NksM+dj Hkkjr ljdkj osQ lHkh djksa dh fucy izkfIr;ksa dk ,diwoZfuf'pr Hkkx jkT;ksa dks tkrk gS vkSj Hkkjr dh lesfdr fuf/ ls ckgj jgrk gSA

(ii) Hkkjr ljdkj dh fofHkUu izdkj dh dj&fHkUu jktLo izkfIr;k¡ Hkh gksrh gSaA ;s lc Hkh Hkkjr dh lesfdrfuf/ esa tkrh gSaA bu izkfIr;ksa osQ mnkgj.kksa esa djsalh*] flDdk <ykbZ vkSj Vdlky* (Currency, Coinage and

Mint), ^C;kt izkfIr;k¡*] ^ykHkka'k vkSj ykHk*] ^fons'kh vuqnku lgk;rk rFkk va'knku* (External Grants-in-

Aid and Contributions), ^la?k&jkT; {ks=kksa dk dj&fHkUu jktLo* rFkk ^vU; dj&fHkUu jktLo* vkfn'kkfey gSaA

(iii) iw¡th [kkrs esa gksus okyh Hkh dbZ izkfIr;k¡ Hkkjr dh lesfdr fuf/ esa gh tkrh gSaA buesa Hkkjr ljdkj }kjkfy, x, dbZ izdkj osQ vkarfjd m/kj] fons'kh&m/kj rFkk Hkkjr ljdkj }kjk igys ls fn, x, m/kjksa vkSj vfxzeksadh olwfy;k¡ vkfn 'kkfey gSaA laoS/kfud fLFkfr ;g ekuh tkrh gS fd tks ½.k izkfIr;k¡ lesfdr fuf/ esa j[khtkrh gS] mUgsa ljdkj us orZeku esa miyC/ rFkk Hkfo"; esa izkI; jkf'k;ksa dh tekur ij m/kj fy;k gS vkSj fdljdkj mudk Hkqxrku Hkh lesfdr fuf/ ls gh djsxhA Hkkjr ljdkj dh os lc nsunkfj;k¡ tks ¶Hkkjr dh lesfdrfuf/¸ ls ns; gS] lkewfgd rkSj ij ¶Hkkjr ljdkj dk lkoZtfud ½.k¸ vFkok ¶yksd ½.k¸ dgykrh gSaA

bl fuf/ osQ rnuq:i gj jkT; dh Hkh ,d lesfdr fuf/ gksrh gSA

2- yksd [kkrk (Public Account)µHkkjr ljdkj }kjk rFkk blosQ fy, izkIr vU; lc jkf'k;k¡ ftu [kkrksa esaj[kh tkrh gSa] mUgsa lkewfgd rkSj ij ^Hkkjr dk yksd [kkrk* (Public Account of India) dgk tkrk gSA ;s lcjkf'k;k¡ ljdkj osQ ikl ,d izdkj ls ^/jksgj* osQ :i esa tek jgrh gSaA vr% mudks ykSVkus osQ fy, ljdkj dkslaln dh vuqefr ysus dh vko';drk ugha gksrhA vU; nsunkfj;ksa osQ eq[; mnkgj.k gSaµ(d) vYi cprsa] tekjkf'k;k¡ vkSj yksd Hkfo"; fuf/;k¡ (Small Savings, Deposits and PPF); ([k) jkT; Hkfo"; fuf/;k¡ (State

Provident Funds)_ (x) vU; [kkrs (Other Accounts)_ rFkk (?k) izkjf{kr fuf/;k¡ vkSj tek jkf'k;k¡(Reserve Funds and Deposits)A bu m/kjksa dh vnk;xh laln ls ikfjr djk, fcuk dh tk ldrh gSA

bl fuf/ osQ rn~uq:i gj jkT; dk Hkh ,d ^yksd [kkrk* gksrk gSA

uksV



VkLd lesfdr fuf/ ls D;k le>rs gSa\

3- Hkkjr dh vkdfLedrk fuf/ (Contingency Fund of India)µns'k dks dHkh fdlh ,slh fLFkfr dklkeuk djuk iM+ ldrk gS ftlesa ljdkj dks ,dne O;; djus dh vko';drk iM+ tk,] ijarq laln ls mldhvuqefr ysus dk le; rFkk volj u gksA ,slh fLFkfr ls fuiVus osQ fy, ljdkj osQ ikl vxznk; vFkok is'kxhosQ :i esa oqQN jkf'k dk jguk mfpr le>k tkrk gSA blosQ fy, laln }kjk ,d vyx fuf/ osQ :i esa oqQNjkf'k j[k nh tkrh gS ftls Hkkjr dh vkdfLed fuf/* (Contingency Fund of India) osQ uke ls tkuk tkrkgSA le;≤ ij bl fuf/ ls fd, x, O;; dks laln }kjk ikfjr fd;k tkrk gS rFkk bldh oqQy jkf'k esa;Fkksfpr la'kks/u Hkh fd;k tkrk gSA

blh izdkj gj jkT; dh viuh ^vkdfLedrk fuf/* jgrh gSA

Hkkjr dh lesfdr fuf/ esa ls dh tkus okyh vnk;fx;ksa osQ nks oxZ gSaA igys oxZ esa os ensa vkrh gSa tks bl fuf/ij ^Hkkfjr* (charged) Hkqxrku gSa] vFkkZr~ bu vnk;fx;ksa (O;; enksa rFkk mu ij vuqekfur O;; jkf'k;ksa) dkslaln ls ikfjr djkus dh vko';drk ugha gksrhA ikfjr gq, fcuk gh os ctV osQ O;; i{k dk ,d vax cu tkrhgSaA bu ^Hkkfjr* Hkqxrku enksa osQ oqQN mnkgj.k mQij fn, tk pqosQ gSaA rnuq:i gj jkT; dh lesfdr fuf/ ijHkh oqQN ^Hkkfjr* Hkqxrku jgrs gSaA lesfdr fuf/ esa ls fdlh Hkh vU; izdkj dh vnk;xh laln (rFkk jkT;ksa osQekeys esa fo/ku lHkkvksa) dh iwokZuqefr osQ fcuk ugha dh tk ldrhA

tgk¡ rd yksd [kkrs dh ckr gS] mlesa izkfIr;k¡ gh ,slh iwoZfuf'pr 'krks± osQ vuqlkj gksrh gSa fd ljdkj mudhvnk;fx;ksa dh le;&lkj.kh rFkk vU; 'krks± }kjk dkuwuh rkSj ij ckè; gksrh gSA vr% bl [kkrs ls vnk;fx;ksa osQfy, laln (vFkok jkT; dh fo/ku lHkk) dh iwokZuqefr dh vko';drk ugha gksrhA



6. fofHkUu ns'kksa esa fdldk izkjaHk rFkk lekiu fofHkUu frfFk;ksa osQ lkFk ns[kus dks feyrs gSa\

(v) jktdks"kh; o"kZ (c) foÙkh; o"kZ

(l) lkoZtfud foÙk (n) buesa ls dksbZ ughaA

7. oqQN ns'kksa dk jktdks"kh; o"kZ mlosQ fdl o"kZ osQ lkFk esy [kkrk gS\

(v) foÙkh; (c) oSQysaMj

(l) ¯gnh (n) lkoZtfudA

8. i¡wth [kkrs esa gksus okyh dbZ izkfIr;k¡ Hkkjr dh fdl fuf/ esa tkrh gSa\

(v) vkdfLed (c) yksd

(l) lesfdr (n) mijksDr lHkhA


• ,d vk/qfud ljdkj dk ctV ,d foLr`r izys[k gksrk gSA blesa] izLrkfor la'kks/uksa lfgr] ljdkj dhleLr foÙkh; izkfIr;ksa vkSj O;; dk enokj fooj.k jgrk gS_ mu foÙkh; izokgksa osQ vuqeku jgrs gSa_ rFkkmuls lac¼ ljdkj dh uhfr;ksa vkSj xfrfof/;ksa dk mYys[k jgrk gSA

• vf/drj ns'kksa esa ;g izFkk gS fd lkoZtfud ctV ,d o"kZ osQ fy, gksA fofHkUu ns'kksa esa ^jktdks"kh;o"kZ* (fiscal year) dk izkjaHk rFkk lekiu fofHkUu frfFk;ksa osQ lkFk ns[kus dks feyrs gSaA osQoy oqQN ns'kksadk gh ^jktdks"kh; o"kZ* muosQ oSQysaMj o"kZ osQ lkFk esy [kkrk gSA


uksV

yksd foÙk

• dbZ yksxksa dk er ;g gS fd bl xksiuh;rk dh izFkk ls dksbZ fo'ks"k ykHk ugha gksrk] myVs osQoy gkfugksrh gSA O;kikjh rFkk vU; yksx ctV osQ izLrkoksa osQ vuqeku yxkrs jgrs gSaA bl dkj.k os cgq/k dhersac<+kus rFkk vU; izdkj ls ykHkkfUor gksus esa liQy gks tkrs gSaA

• fdlh ctV dks rHkh vPNk dgk tk ldrk gS tc og lekt vkSj vFkZO;oLFkk osQ fofHkUu p;fur y{;ksadh izkfIr esa ;FkklaHko lgk;d gksA ijarq ;gk¡ ij eq[; leL;k ;g gS fd bu y{;ksa osQ ckjs esa erHksnjgrk gSA

• ctV laca/h vFkZiw.kZ tkudkjh osQ fy, ;g tkuuk t:jh gS fd ljdkj dh izkfIr;ksa rFkk O;; osQ fy,gekjs vius ns'k osQ lafo/ku esa D;k izko/ku gSa rFkk D;k izFkk,¡ gSaA bl lanHkZ esa loZizFke ;g uksV djysuk pkfg, fd ljdkj dh izkfIr;k¡ mlosQ vius LokfeRo esa gks ldrh gSa] vFkok blosQ ikl /jksgj osQ:i esa gks ldrh gSa (bu /jksgjksa dk eq[; :i m/kj gksrk gS)A

• Hkkjr ljdkj dks feyus okyh os lc izkfIr;k¡ tks blosQ vius LokfeRo esa vkrh gSa] mu [kkrksa esa j[khtkrh gSa ftUgsa lkewfgd rkSj ij ^Hkkjr dh lesfdr fuf/* dgk tkrk gSA

• Hkkjr ljdkj }kjk rFkk blosQ fy, izkIr vU; lc jkf'k;k¡ ftu [kkrksa esa j[kh tkrh gSa] mUgsa lkewfgd rkSjij ^Hkkjr dk yksd [kkrk* (Public Account of India) dgk tkrk gSA

• ns'k dks dHkh fdlh ,slh fLFkfr dk lkeuk djuk iM+ ldrk gS ftlesa ljdkj dks ,dne O;; djusdh vko';drk iM+ tk,] ijarq laln ls mldh vuqefr ysus dk le; rFkk volj u gksA


• iwjd (Supplimentary)µrq"V djus okykA

• Hkkfjr (Charged)µ½.k;qDrA


1- ctV dk D;k vFkZ gS\

2- vPNk ctV D;k gS\

3- ctV ls lacaf/r oqQN rF;ksa dk o.kZu djsaA


(i) dkykof/ (ii) xksiuh;rkA


1. izys[k 2. ctV 3. ys[kkadu 4. foÙkh;

5. /jksgj 6. (v) 7. (c) 8. (l)A







uksV


bdkbZ—5% yksd vkxe % vkxe izkfIr ,oa iw¡th izkfIr

bdkbZµ5: yksd vkxe % vkxe izkfIr ,oa iw¡th izkfIr(Public Revenue : Revenue Receipts

and Capital Receipts)


mís'; (Objectives)


5.1 vFkZ rFkk egÙo (Meaning and Significance)

5.2 yksd vkxe osQ Ïksr (Sources of Public Revenue)





mís'; (Objectives)


• yksd vkxe osQ vFkZ rFkk egÙo dks le>us esaA

• yksd vkxe osQ Ïksr dks tkuus esaA

• dj osQ fofHkUu rRo dks le>us gsrqA

• migkj rFkk vuqnku dh tkudkjh izkIr djus gsrqA


vkt osQ vkfFkZd fu;kstu osQ ;qx esa mRifÙk dk tks egÙo vFkZ'kkL=k esa gS] ogh egÙo yksd vkxe dk yksd foÙkesa gSA orZeku le; esa jkT;ksa osQ dk;ks± esa o`f¼ gksus osQ dkj.k lkoZtfud O;; dh jkf'k Hkh c<+rh tk jgh gSA

yksd vkxe osQ Ïksr esa dj os vfuok;Z Hkqxrku gSa tks djnkrk }kjk ljdkj osQ izfr fcuk fdlh ,slh vk'kk lsfd;s tkrs gSa fd mls muosQ cnys esa dksbZ izR;{k ykHk izkIr gksxkA

5-1 vFkZ rFkk egÙo (Meaning and Significance)

ftl izdkj ,d O;fDr dks viuh vko';drk dh iwfrZ gsrq vk; dh vko';drk gksrh gS] mlh izdkj ljdkjdks vius dk;ks± dks liQyrkiwoZd lEiUu djus osQ fy, vk; dh vko';drk gksrh gSA ljdkj dks izkIr gksus okyhlHkh izdkj dh vk; dks lkoZtfud vk; dgk tkrk gSA yksd foÙk osQ vè;;u esa ljdkjh vk; dks ogh LFkku


uksV

yksd foÙk

izkIr gksrk gS tks fd vFkZ'kkL=k ds vè;;u esa mRiknu (production) osQ izkIr gksrk gSA ftl izdkj miHkksx(consumption) dh iwfrZ osQ fy, mRiknu vko';d gksrk gS] mlh izdkj ljdkjh [kpZ dh iwfrZ osQ fy,ljdkjh vk; vko';d gksrh gSA

ljdkj dks fofHkUu Ïksrksa ls tks vk; izkIr gksrh gS mls ljdkjh vk; ;k ljdkjh jktLo dgk tkrk gSA fdUrqMkYVu us ljdkjh vk; dk O;kid rFkk laoqQfpr] nksuksa gh vFkks± esa iz;ksx fd;k gSA mlus O;kid vFkZ esa blsljdkjh izkfIr;ksa (public receipts) dk uke fn;k gS vkSj laoqQfpr vFkZ esa ljdkjh vk; ;k ljdkjh jktLo(public revenue) dh laKk nh gSA ljdkjh jktLo esa djksa (taxes) ljdkjh m|eksa }kjk iznku dh tkus okyhoLrqvksa o lsokvksa dh dherksa] iQhl rFkk tqekZus tSlh iz'kklfud fØ;kvksa dh vk; rFkk migkjksa o vuqnkuksa dkslfEefyr fd;k tkrk gSA fdUrq ljdkjh izkfIr;ksa esa ljdkj dh mu lHkh vkenfu;ksa dks lfEefyr fd;k tkrkgS tks fd fdlh Hkh fuf'pr vofèk esa mls izkIr gksrh gSaA vU; 'kCnksa esa] ljdkjh izkfIr;k¡ (public receipts)

= ljdkjh jktLo (public revenue) + vU; lHkh Ïksrksa dh vk; tSls fd O;fDr;ksa] cSadksa ;k osQUnzh; cSadls fy;k tkus okyk mèkkj rFkk ubZ i=k&eqnzk tkjh djukA

vkt osQ vkfFkZd fu;kstu ds ;qx esa mRifÙk dk tks egÙo vFkZ'kkL=k esa gS] ogh egÙo yksd vkxe dk yksd foÙkesa gSA orZeku le; esa jkT;ksa osQ dk;ks± esa o`f¼ gksus ds dkj.k lkoZtfud O;; dh jkf'k Hkh c<+rh tk jgh gSAbl c<+rs gq, O;; dh iwfrZ gsrq lkoZtfud vk; esa o`f¼ djuk vko';d gks x;k gSA vk/qfud ;qx esa vk;lEcUèkh lkèkuksa dk mís'; osQoy vk; izkIr djuk gh ugha gS] vfirqq ,d izHkkodkjh jktdks"kh; ;U=k osQ :i esamRiknu] jkstxkj] fofu;ksx ,oa vU; vkfFkZd fØ;kvksa dks Hkh izHkkfor djuk gSA izR;sd vFkZO;oLFkk esa lkoZtfudO;; ,oa lkoZtfud Í.k uhfr ds lkFk&lkFk lkoZtfud vk; osQ lEcUèk esa Hkh fuf'pr uhfr dk fuèkkZj.k djosQok¡fNr mís';ksa dh iwfrZ djrs gsrq ,d 'kfDr'kkyh lkèku dh O;oLFkk dh tk ldrh gSA blfy, orZeku ;qx esalkoZtfud vk; izR;sd vFkZO;oLFkk osQ fy,] pkgs fodflr gks ;k vfodflr] egÙoiw.kZ fl¼ gqbZ gSA ljdkjdh yksdfiz;rk ,oa liQyrk lEiw.kZ lkoZtfud vk; ij fuHkZj djrh gSA bl izdkj futh O;fDr;ksa rFkk ljdkj]nksuksa osQ fy, lkoZtfud vk; osQ rjhdksa rFkk mldh izÑfr osQ vè;;u dk O;kogkfjd egÙo vfèkd gks x;k gSA

uksV~l ljdkjh izkfIr;k¡ = ljdkjh jktLo + vU; lHkh Ïksrksa dh vk;A



1. ljdkj dks izkIr gksus okyh lHkh izdkj dh vk; dks --------- vki dgrs gSaA

2. yksd foÙk esa ljdkjh vk; dks ogh LFkku izkIr gksrk gS tks fd vFkZ'kkL=k osQ vè;;u esa --------- osQ izkIrgksrk gSA

3. --------- dh iw£r osQ fy, mRiknu vko';d gksrk gSA

4. ljdkjh izkfIr;k¡ ¾ ljdkjh jktLo $ ---------A

5. vkt osQ vk£Fkd fu;kstu osQ ;qx esa mRifÙk dk tks egÙo vFkZ'kkL=k esa gS] ogh egÙo --------- dk yksdfoÙk esa gSA

5-2 yksd vkxe osQ Ïksr (Sources of Public Revenue)

vc ge ljdkjh vk; osQ fofHkUu Ïksrksa ;k :ikssa dk vè;;u djsaxsA ;s Ïksr fuEufyf[kr gSaµ

(1) dj (Taxes)]

uksV



(2) O;kolkf;d vk; (Commercial Revenues)]

(3) iz'kklfud vk; (Administrative Revenues)]

(4) migkj rFkk vuqnku (Gifts and Grants)]

vc ge bu lHkh Ïksrksa dk i`Fko~Q&i`Fko~Q vè;;u djsaxsA

5-2-1 dj (Taxes)

dj os vfuok;Z Hkqxrku (compulsory payments) gSa tks djnkrk }kjk ljdkj osQ izfr fcuk fdlh ,slh vk'kkls fd;s tkrs gSa fd mls muosQ cnys esa dksbZ izR;{k ykHk izkIr gksxkA csLVsfcy osQ vuqlkj] ¶dj O;fDr vFkokO;fDr;ksa osQ lewg osQ ikl fo|eku èku dk og vfuok;Z va'knku (compulsory contribution) gS tks fdljdkjh dk;ks± dks lsok osQ cnys esa fn;k tkrk gSA¸ izks- lSfyXeSu (Seligmen) dk dguk gS fd] ¶dj O;fDr}kjk ljdkj dks fn;s tkus okys ml vfuok;Z va'knku dks dgrs gSa tks lcosQ lkekU; fgr osQ fy, fd;s tkus okys[kpks± osQ Hkqxrku esa vnk fd;k tkrk gS vkSj mlosQ cnys esa dksbZ fo'ks"k ykHk ugha fn;k tkrkA¸ VkWftx (taussig)

osQ vuqlkj] ¶ljdkj }kjk yh tkus okyh vU; èkujkf'k;ksa ds eqdkcys dj osQ lEcUèk esa fo'ks"k ckr ;g gS fdblesa djnkrk o ljdkjh lÙkk osQ chp izR;{k :i ls ysus vkSj nsus okyh ckr (quid pro quo) ugha ikbZtkrh gSA¸

dj dh fo'ks"krk,¡ ;k y{k.k (Characteristics of a Tax)

mi;qZDr of.kZr ifjHkk"kkvksa ls Li"V gS fd dj esa oqQN fo'ks"krk;sa ikbZ tkrh gSa] tks bl izdkj gSaµ

(1) vfuok;Z Hkqxrku (Compulsory Contribution)µdj ukxfjd }kjk vFkok fuokl rFkk lEifÙk vkfnosQ dkj.k ls ns'k dh lhek esa jgus okyh iztk }kjk jkT; dks fn;k tkus okyk va'knku gS vkSj ;g va'knku lkekU;mi;ksx (Common use) osQ fy, gh fn;k tkrk gSA pw¡fd ;g ,d vfuok;Z va'knku gS] vr% dksbZ Hkh O;fDrdj dh vnk;xh ls bUdkj ugha dj ldrkA mnkgj.k osQ fy,] dksbZ Hkh O;fDr ;g ugha dg ldrk fd pw¡fdmls jkT; }kjk iznku dh tkus okyh oqQN lsokvksa dk ykHk ugha fey jgk gS vFkok pw¡fd mls oksV nsus dk vfèkdkjizkIr ugha gS] vr% og dj nsus dks ckè; ugha gSA vr% dj ml izR;sd O;fDr dks vnk djuk iM+rk gS ftl ijfd jkT; }kjk dj yxk;k tkrk gS Hkys gh og o;Ld (Adult) gks ;k vo;Ld (minor) vkSj ukxfjd gks ;kfons'khA ;gh ugha] ;fn dksbZ O;fDr dj nsus ls bUdkj djs rks mls n.M fn;k tkrk gSA

ijUrq blosQ ckotwn dj dh oqQN lhek;sa gSaA mnkgj.k ds fy,] ;fn fdlh fo'ks"k inkFkZ ij dj yxk;k tkrk gSrks mls inkFkZ dk mi;ksx u djosQ og dj ls cp ldrk gSA eku yhft;s fd 'kjkc ij dj yxk;k x;k gS rksljdkj bl dj dks vnk djus osQ fy, fdlh O;fDr dks osQoy rHkh ckè; dj ldrh gSA tcfd og 'kjkc dkmi;ksx djsA ijUrq ;fn og 'kjkc ugha ihrk gS] rks mls 'kjkc ij yxs dj dks vnk djus osQ fy, Hkh ckè; ughafd;k fd;k tk ldrkA bu lhekvksa osQ vfrfjDr] dj ,d vfuok;Z Hkqxrku gh gS vkSj bldh ;gh fo'ks"krk bldksvU; fdLe dh ljdkjh vk; ls i`Fko~Q djrh gSA

(2) O;fDrxr nkf;Ro (Personal Obligation)µdj djnkrk ij O;fDrxr nkf;Ro (Personal Obli-

gation) Mkyrk gSA bldk vFkZ ;g gS fd ;fn fdlh O;fDr ij dj yxk gS rks mldk drZO; ;k nkf;Ro gSfd mls vnk djs vkSj fdlh Hkh fLFkfr esa mlls cpus dh u lkspsA mnkgj.k osQ fy,] eku yhft;s yksxksa dhvkenfu;ksa ij dj yxk;k x;k gS] rks pw¡fd yksxksa dh vk; osQ vusd Ïksr gks ldrs gSa] vr% lEHko gSa] ljdkjdks yksxksa dh vk; osQ lHkh Ïksrksa dk irk u gksA bl fLFkfr esa] ;g djnkrk dk dÙkZO; gS fd og viuh leLrvk; dks ?kksf"kr djs vkSj dj vnk djrs le; viuh oqQy vk; dks gh n`f"Vxr j[ksA

(3) dj lekt osQ fgr osQ fy, yxk;k tkrk gS (The Tax is imposed for the General and

Common Benefit)µdjnkrkvksa ls djksa osQ :i esa tks va'knku izkIr gksrk gS] og gks ldrk gS fd osQoymuosQ gh ykHk ds fy, [kpZ u fd;k tk;sA cfYd loZ&lkekU; osQ fgr esa [kpZ fd;k tk;sA gks ldrk gS fd


uksV

yksd foÙk

dksbZ O;fDr viuh lHkh vko';drkvksa dks iwjk djus esa leFkZ u gks fo'ks"k :i ls ,slh vko';drkvksa dks iwjkdjus esa ftl ij fd Hkkjh ek=kk esa [kpZ gksrk gS] tSls fd vLirky dk fuekZ.kA bl fLFkfr esa jkT; lHkh yksxksaosQ ykHk osQ fy, ,slh lsokvkssa dh O;oLFkk djrk gSA vr% bl lkekU; cks> dks mBkus osQ fy, ,sls lHkh yksxksaij dj yxk fn;s tkrs gSa tks fd mUgsa vnk djus esa leFkZ gksrs gSaA

(4) dj vkSj jkT; }kjk iznku dh xbZ lsokvksa esa dksbZ lEcUèk ugha (No relation between Taxation

and State Services)µdj dh vnk;xh] jkT; }kjk O;fDr osQ fy, dh tkus okyh fdlh fo'ks"k lsok dsHkqxrku osQ fy, ugha dh tkrh vkSj u dj blfy, vnk fd;k tkrk gS fd djnkrk dks jkT; }kjk dksbZ fof'k"VykHk iznku fd;k x;k gSA bl izdkj] dj blfy, ugha fn;s tkrs D;ksafd dj nsus okys O;fDr dks jkT; ls dksbZykHk izkIr gqvk gS vFkok jkT; us mlosQ fy, dksbZ lsok dh gSA

ijUrq dj dh bl fo'ks"krk dh Hkh oqQN lhek;sa gSaA mnkgj.k ds fy, Hkwfe dj (Land tax) osQoy mUgha O;fDr;ksa}kjk vnk fd;k tkrk gS ftuosQ ikl Hkwfe gksrh gS vFkok tks Hkwfe ls ykHk mBkrs gSaA blh izdkj] euksjatu dj(Entertainment tax) osQoy mUgha O;fDr;ksa }kjk fn;k tkrk gS tks euksjatu dk ykHk izkIr djrs gSaA blfLFkfr ij izdk'k Mkyrs gq, izks- fM ekdksZ (De Marco) us dj dh bl fo'ks"krk dh lhekvksa osQ lEcUèk esa dgkfd vk/qfud jkT; esa djk/ku dk dkuwu ijLij fofue; ds lEcU/ (exchange relationship) dh ekU;rkij vk/kfjr gS] vFkkZr~ jkT; }kjk lsok dh O;oLFkk dh tkrh gS vkSj mlosQ cnys esa ljdkj dks dj vnk fd;ktkrk gSA1 vr% fM ekoQksZ osQ vuqlkj] ¶dj izR;sd ukxfjd }kjk ljdkj dks nh tkus okyh og dher gS tks fdog mu lkekU; lkoZtfud lsokvksa dh ykxr osQ vius ml fgLls osQ cnys esa vnk djrk gS ftls og mi;ksxdjrk gSA¸2

ijUrq ;gk¡ ;g ckr è;ku j[kus ;ksX; gS fd fdlkuksa ls Hkwfe dj osQ :i esa tks va'knku izkIr fd;k tkrk gS] gksldrk gS fd jkT; }kjk mldk mi;ksx osQoy mUgha osQ ykHk osQ fy, u fd;k tk,] cfYd lEiw.kZ lekt osQ ghykHk osQ fy, fn;k tk,A blh izdkj] euksjatu dk ykHk izkIr djus osQ cnys esa yksxksa ls ljdkj dks tks va'knkuizkIr gksrk gS] gks ldrk gS fd ljdkj }kjk og osQoy mUgha ds ykHk osQ fy, iz;ksx esa u ykdj lEiw.kZ leqnk;osQ ykHk osQ gh iz;ksx esa yk;k tk,A bl izdkj] O;fDr }kjk dj osQ :i esa vnk dh tkus okyh /ujkf'k rFkkljdkjh lsok ls mls izkIr gksus okys YkkHk osQ chp dksbZ lEcU/ ugha gSA vr% dj ,d vfuok;Z va'knku gS vkSj;g va'knku loZ&lkekU; dks iznku fd;s tkus okys ykHk osQ fy, gh gksrh gS rFkk ljdkj }kjk iznku dh tkusokyh lsok rFkk vnk fd;s tkus okys dj osQ chp ijLij dksbZ lEcU/ ugha gksrkA

D;k vki tkurs gSa djnkrk dk dÙkZO; gS fd og viuh leLr vk; dks ?kksf"kr djs rFkk dj vnk djrs le;

viuh oqQy vk; dks n`f"Vxr j[ksA

dj osQ rRo (Elements of Tax)

mi;qZDr fo'ys"k.k osQ vk/kj ij ;g dgk tk ldrk gS fd dj osQ izeq[k rRo fuEufyf[kr gSaµ

1- vfuok;Z va'knku (Compulsory Contribution)µdj ,d vfuok;Z va'knku gS] ;fn dj yxus dhdkuwu }kjk fu/kZfjr n'kk,¡ ykxw gksrh gksaA

1. “The law of taxation in modern state is based on the assumption of an exchangerelationship, that is the exchange of a payment of the state for the provision of publicservices by the state.”

2. “The tax is the price which citizen pays to the state to cover his share of the cost thegeneral public services which he will consume.”

—4 and 5 Antonio de Viti de Macro, First Principle of Public Finance, pages 112-113.

uksV



2- osQoy ljdkj }kjk dj yxkuk (Taxes are imposed by a government)µosQoy ljdkj }kjk ghyxk;s tkrs gSaA ;fn fdlh efUnj ;k vU; laLFkk osQ izcU/d fdlh {ks=k osQ izR;sd ifjokj osQ fy, gj o"kZ ,dfof'k"V jde nsuk vfuok;Z dj nsa] rks bls fdlh Hkh fLFkfr esa dj ugha dgk tk ldrkA

3- R;kx dk lekos'k (Involvement of Sacrifice)µdj osQ Hkqxrku esa R;kx dh Hkkouk fufgr gksrh gSD;ksafd djnkrk lekt osQ lkekU; fgr esa gh dj vnk djrk gSA

4- lekt dY;k.k (Social Welfare)µdj lEiw.kZ leqnk; osQ dY;k.k osQ mís'; ls yxk;k tkrk gS] vFkkZr~dj ls izkIr gksus okyh vk;] ,d vksj rks] lekt osQ fo'ks"k oxZ osQ fy, ugha] cfYd lEiw.kZ lekt osQ dY;k.kosQ fy, [kpZ dj nh tkrh gS vkSj] nwljh vksj bl [kpZ ls vk; dh vlekurk,¡ nwj gksrh gSaA

5- Hkqxrku osQ fy, ykHk 'krZ ugha (The Benefit is not the condition for the Payment)µykHkizkIr gksuk dj dh vnk;xh dh dksbZ vfuok;Z 'krZ ugha gSA dj blfy, ugha vnk fd;s tkrs D;ksafd djnkrkljdkjh [kpZ ls dksbZ ykHk izkIr djrs gSa] vfirq blfy, vnk fd;s tkrs gSa D;ksafd os vfuok;Z gksrs gSaA lkFk gh]djnkrk dks ;fn dksbZ ykHk feyrk Hkh gS rks ;g t:jh ugha gS fd og vnk fd;s x;s dj osQ vuqikr esa gh gksA

6- lsok ykxr ls dksbZ lEcU/ ugha (No Relation with the Cost of Service)µljdkjh lsok }kjkO;fDr;ksa dks tks ykHk iznku fd;k tkrk gS] dj ml ykHk dh ykxr (cost) dks olwy djus osQ fy, ugha yxk;ktkrk] vFkkZr~ dj dk mu lsok dh ykxr ls dksbZ lEcU/ ugha gksrk tks fd ljdkj O;fDr dks iznku djrh gSAmnkgj.k ds fy,] ;g gks ldrk gS fd ,d xjhc O;fDr ljdkjh [kpZ ls ykHkkfUor rks lcls vf/d gks fdUrqdjk/ku dk izfrdwy izHkko ml ij lcls de iMs+A

7- vk; esa ls Hkqxrku (The Payment from Income)µdj vk; ij Hkh yxk;s tk ldrs gSa vkSj iw¡th ijHkhA ijUrq mudk Hkqxrku vk; esa ls gh fd;k tkrk gSA

8- O;fDrxr dj vnk;xh (Individual Payment)µdj O;fDr] lEifÙk ;k oLrq fdlh ij Hkh yxk;s tkldrs gSa] ijUrq mudh vnk;xh O;fDr;ksa }kjk gh dh tkrh gSA

9- dkuwuh olwyh (Legal Collection)µdj ,d dkuwuh olwy;kch (legal collection) gSA

5-2-2 O;kolkf;d vk; (Commercial Revenues)

O;kolkf;d vk; os vkenfu;k¡ gSa tks fd ljdkj dks vius }kjk mRikfnr oLrqvksa vFkok lsokvksa dh dherksa ds:i esa izkIr gksrh gSaA vU; 'kCnksa esa] ml vk; dks O;kolkf;d vk; dgk tkrk gS tks fd ljdkj }kjk ljdkjhm|eksa (public enterprises) dh oLrqvksa o lsokvksa dks cspdj izkIr dh tkrh gSA bl vk; dks dherksa(Prices) dk uke fn;k tkrk gS vkSj og blfy, D;ksafd og ljdkj }kjk iznku dh tkus okyh oLrqvksa o lsokvksadh dherksa osQ :i esa izkIr gksrh gSaA O;kolkf;d vk; esa Mkd O;; dh vnk;fx;k¡] pq¡xh] ljdkjh lk[k fuxeksa}kjk m/kj fn;s x;s /u dk C;kt] ljdkjh Hk.Mkjksa dh 'kjkc osQ fy, vnk dh tkus okyh dhersa] ljdkj }kjkforfjr dh tkus okyh fctyh dh dhersa] jsy&lsok vkfn dh vnk;fx;k¡ lfEefyr dh tkrh gSaA dHkh&dHkhljdkj bLikr rFkk [kfut rsy tSlh oLrqvksa osQ mRiknu ls Hkh vk; izkIr djrh gSA fdUrq blosQ ckotwn] lalkjosQ vf/dka'k ns'kksa esa O;kolkf;d m|eksa ls gkssus okyh cprksa ;k csf'k;ksa (Surpluses) dks vk; dk dksbZegÙoiw.kZ Ïksr ugha ekuk tkrkA

dj rFkk dher esa vUrj (Difference between Tax and Price)

dj rFkk dher esa eq[; vUrj fuEu izdkj gaS&

(1) vnk;xh dk vUrjµdj rks ,d vfuok;Z va'knku gS tks ,sls izR;sd O;fDr }kjk vnk fd;k tkrkgS ftl ij fd og yxk;k tkrk gS fdUrq dher mu O;fDr;ksa }kjk vnk dh tkrh gS] tks ljdkj }kjkmRikfnr oLrq,¡] rFkk lsok,¡ [kjhnrs gSaA


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yksd foÙk

(2) ykHk dk vUrjµdj bl ckr dh dksbZ xkjUVh ughsa nsrk fd ml Hkqxrku osQ cnys esa dksbZ ykHk(benefit) Hkh izkIr gksxk fd ugha] vkSj ;fn gksxk rks mldh ek=kk (amount) rFkk izÑfr (nature)

D;k gksxh] fdUrq dhersa oLrqvksa rFkk lsokvksa ds cnys essa dh tkus okyh izR;{k vnk;fx;k¡ gSa vkSj muvnk;fx;ksa (Payments) dh ek=kk [kjhnh xbZ oLrqvksa vkSj lsokvksa dh ek=kk ij fuHkZj gksrh gSAizks- ih- bZ- Vsyj us bl ckr dks bu 'kCnksa esa O;Dr fd;k gS fd ¶O;kolkf;d vk; dks vU; Jsf.k;ksadh vk; ls i`Fkd~ djus okyh bldh fo'ks"krk,¡ gSa % vnk;xh ;k Hkqxrku osQ cnys esa oLrq ;k lsokdh izR;{k izkfIr (direct receipt) rFkk nwljs] Hkqxrku dh /ujkf'k dk eksVs rkSj ij oLrq ;k lsokdh ykxr (;k ykHk) osQ lkFk lek;kstu (adjustment)A¸

;gk¡ mYys[kuh; gS fd ljdkj }kjk mRikfnr oLrqvksa dh dher vkSj vkSlr ;k lhekUr mRiknu ykxr osQ chplnk gh dksbZ lkE; ;k lekurk dh fLFkfr cuh jgrh gks] ,slh ckr ugha gSA ;g gks ldrk gS fd ljdkjh m|eksa}kjk viukbZ tkus okyh lkekU; lkekftd uhfr (general social policy) vkSj O;kolkf;d uhfr (business

policy) osQ lkFk Vdjko mRiUu gks tk;s] tSlh fd Mkd O;; dh njksa vFkok lqjax ekxZ osQ HkkM+ksa ds ckjs esa gksrkgS fd ;s njsa vkSj HkkMs+ dHkh Hkh lsok dh ykxr dks iwjh ugha djrsA ,sls mnkgj.kksa esa] vkerkSj ij ;g okaNuh;ekuk tkrk gS fd lkekftd dY;k.k osQ fy, ljdkjh lsok dkiQh O;kid :i ls miyC/ djkbZ tk;s] vis{kkÑrmlosQ fd oLrq dh ykxr rFkk dher ;fn cjkcj gksrh rks ml fLFkfr esa miyC/ djkbZ tkuh lEHko gksrhA vU;oqQN ,sls Hkh mnkgj.k gS fd ftuesa oqQy oLrqvksa rFkk lsokvksa osQ forj.k osQ fy, ljdkjh ,dkf/dkjksa(government monopolies) dh LFkkiuk dh tkrh gS] vkSj blfy, rkfd ,dkf/dkjh ykHk dek;s tk losaQAHkkjr esa jsy lsok rFkk fctyh ds forj.k dh lsok,¡ blosQ izeq[k mnkgj.k gSaA iQk¡lhlh rEckowQ ,dkf/dkj(French tobacco monopoly) Hkh blh dk mnkgj.k gS rFkk ljdkj }kjk lapkfyr e|'kkyk,¡ Hkh blh Js.khesa vkrh gSaA bu ekeyksa esa ;g gks ldrk gS fd bu ,dkf/dkjksa dh LFkkiuk esa ljdkj dk ,dek=k mís'; ykHkizkIr djuk gh u gks] cfYd vius }kjk iznku dh tkus okyh oLrqvksa o lsokvksa ds forj.k ij fu;U=k.k j[kukHkh gksA tSlk fd Vsyj (Taylor) us dgk gS ¶;g gks ldrk gS fd bl {ks=k esa fu;U=k.k (control) osQ mís';ls dh tkus okyh ,dkf/dkjh dk;Zokgh Hkh mruh gh egÙoiw.kZ gks ftruh fd ykHk dh lEHkkouk,¡A¸

ljdkj oLrqvksa rFkk lsokvksa osQ mRiknu rFkk mudh fcozQh osQ {ks=k esa vusd dkj.kksa ls izfo"V gks ldrh gSA oqQNekeyksa esaa] ;g gks ldrk gS fd izkbosV lkglh ,sls m|eksa dh LFkkiuk djus osQ bPNqd gh u gksa ;k rks blfy,D;ksafd muesa cgqr de ykHk gksus dh vk'kk gS] vFkok blfy, D;ksafd muls izfriQy ;k ykHkksa dh izkfIr cgqrnh?kZdky osQ ckn gksus dh vk'kk gS] mnkgj.k osQ fy,] Mkd&lsok rFkk ugjksa o fctyh mRiUu djus okys ck¡/ksadk fuekZ.k vkfnA nwljs oqQN vko';d lsok,¡ ljdkj }kjk blfy, Hkh gkFk esa yh tk ldrh gSa ftlls ,dkf/dkjhfdLe osQ izkbosV laxBuksa ls miHkksDrkvksa osQ fgrksa dh j{kk dh tk losQ] tSls fd uxj ifjogu lsok (city

transport service) rFkk ty&iznk; lsok (water supply service)A rhljs] oqQN vU; ekeyksa esa] ;gekuk tkrk gS fd veqd lsok izkbosV O;fDr;ksa dh rqyuk esa ljdkj }kjk vf/d vPNh rFkk lLrh iznku dh tkldrh gS] tSls fd fctyh dk mRiknu rFkk forj.kA pkSFks] oqQN ,sls Hkh ekeys gSa ftuesa ljdkj mDr m|eksa(enterprises) dks vius gkFk esa ys ysrh gS tks fd vFkZO;oLFkk (economy) dks fy, ewyHkwr egÙo osQ gksrsgSaA ljdkj }kjk ,sls m|eksa ls lEcfU/r oLrqvksa dk mRiknu lEiw.kZ ns'k osQ gh fgr esa ekuk tkrk gSA yksgk obLikr] Hkkjh fo|qr inkFkZ] rsy rFkk [kfut vkfn ,sls gh m|eksa osQ mnkgj.k gSaA ;gk¡ bl ckr dk mYys[k djukHkh egÙoiw.kZ gksxk fd bu O;kolkf;d vkenfu;ksa dh izÑfr eq[;r% mu dherksa osQ leku gh gksrh gS tks fdoLrqvksa rFkk lsokvksa osQ xSj&ljdkjh mRikndksa dks nh tkrh gSaA

5-2-3 iz'kklfud vk; (Administrative Revenues)

ftu izkfIr;ksa (receipts) dks iz'kklfud vk; dh Js.kh esa j[kk tkrk gS] os gSaµ'kqYd ;k iQhl] ykblsal] tqekZus]lEifÙk tCr djus vkSj mÙkjkf/dkjh osQ vHkko esa lEifÙk ij vf/dkj djus vkfn ls gksus okyh izkfIr;k¡ rFkk

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fo'ks"k dj&fu/kZj.k (Special assessments)A bu izkfIr;ksa dh ,d fo'ks"krk rks ;g gksrh gS fd O;fDr dkssU;wukf/d :i esa bl ckr dh NwV gksrh gS fd og budk Hkqxrku djs ;k ugha A nwljs] ;s izkfIr;k¡ O;fDr dks izR;{kykHk iznku djrh gSa ;k ml ij tqekZuk djrh gSaA fdUrq budh fLFkfr esa] ;g vko';d ugha gS fd Hkqxrku dhxbZ /ujkf'k dk ;k rks ykHk osQ ewY; ls vFkok ml ykHk dks iznku djus dh ykxr ls ?kfu"B lEcU/ gksAiz'kklfud vkenfu;ksa dh ,d vU; vuks[kh fo'ks"krk ;g gS fd ;s lkekU;r% ljdkj osQ iz'kklfud dk;ks± osQ xkS.kmRiknu (by product) osQ :i esa izkIr gksrh gSaA vkSj ;gh dkj.k gS fd bUgsa ^iz'kklfud vk;* dk uke fn;ktkrk gSA

bu iz'kklfud vkenfu;ksa dk laf{kIr fooj.k fuEu izdkj ls fd;k tk ldrk gS&

VkLd dj rFkk dher esa varj Li"V djsaA

(d) 'kqYd ;k iQhl (Fees)

izks- lsfyXeSu iQhl dh ifjHkk"kk bl izdkj dh gSµ¶'kqYd vFkok iQhl ml /ujkf'k dks dgrs gSa tks fd ljdkj}kjk iznku dh tkus okyh izR;sd ,slh vkorhZ lsok (recurring service) dh ykxr vnk djus osQ fy, nhtkrh gS] tks fd eq[;r% turk osQ fgr osQ fy, gksrh gS fdUrq tks iQhl nsus okys dks ,slh fo'ks"k ykHk igq¡pkrhgS ftldks ekik tk losQA¸ bl izdkj] iQhl ,d ,slh vnk;xh gS tks fd mu iz'kklfud lsokvksa dh ykxr dksiwjk djus osQ fy, ljdkj dks nh tkrh gS tks lEiw.kZ turk osQ fgr esa lEiUu dh tkrh gS fdUrq tks O;fDr;ksadks fo'ks"k ykHk iznku djrh gSA vr% iQhl osQoy mUgha O;fDr;ksa }kjk vnk dh tkrh gS tks fd ljdkj }kjk iznkudh tkus okyh lsokvksa ls dksbZ fo'ks"k ykHk izkIr djrs gSaA mnkgj.k osQ fy,] ;fn dksbZ Nk=k jktdh; fo|ky;esa i<+dj f'k{kk dk ykHk izkIr djuk pkgrk gS rks mls mlosQ fy, iQhl nsuh gksrh gSA

iQhl rFkk dher esa vUrj (Differences between Fees and Price)

iQhl rFkk dher esa dbZ eq[; vUrj ik;s tkrs gSaµ

(1) dher ,sfPNd] iQhl vfuok;Zµdhersa rks lnk gh ,sfPNd vnk;fx;k¡ (voluntary payments)

gksrh gSa] fdUrq iQhl vfuok;Z va'knku Hkh gks ldrh gSa] ;|fi nksuksa dk gh Hkqxrku fo'ks"k lsokvksa osQcnys esa fd;k tkrk gSA

(2) vknku&iznku dk rRo (quid pro quo)µvknku&iznku dk rRo tks fd dj esa ik;k tkrk gS] iQhlesa Hkh fo|eku jgrk gS fdUrq dherksa esa bl rRo dk vHkko gSA

(3) O;kolkf;d fozQ;k,¡µiQhl O;kolkf;d lsok osQ fy, fd;k tkus okyk Hkqxrku ugha gS] cfYdljdkj dh iz'kklfud fozQ;kvksa osQ xkS.k mRiknu gSa fdUrq dhersa ljdkj }kjk dh tkus okyhO;ko;kf;d fozQ;kvksa osQ fy, dh tkus okyh vnk;fx;k¡ gSaA

([k) ykblsUl 'kqYd (Licence Fees)

ykblsUl 'kqYd dh izo`Qfr cgqr oqQN iQhl ;k 'kqYd ls gh feyrh&tqyrh gS fdUrq blesa rFkk iQhl esa oqQN vUrjHkh gSA ¶ykblsUl 'kqYd ml fLFkfr esa vnk fd;k tkrk gS tcfd ljdkjh lÙkk ls ;g izkFkZuk dh tkrhgS fd og dksbZ vf/d Li"V rFkk fuf'pr fdLe dh lsok iznku djus dh ctk; ,d vuqefr(permission) vFkok fo'ks"kkf/dkj (privilege) iznku dj nsA¸ eksVj okguksa dk jftLVsª'ku 'kqYd] eksVjsapykus osQ ijfeV dh vnk;xh vkSj cUnwd ;k fjokYoj j[kus dk ykblsUl 'kqYd ,ssls gh 'kqYd osQ oqQN mnkgj.kgSaA bu ekeyksa esa fdlh Hkh O;fDr dks 'kqYd vnk djus osQ fy, ckè; ugha fd;k tkrk] vfirq tks Hkh O;fDrcUnwd ;k eksVj dk mi;ksx djuk pkgrk gS rks mlosQ fy, mls vko';d 'kqYd dk Hkqxrku djuk gksrk gSA 'kqYdvnk djus ij 'kqYdnkrk dks tks YkkHk izkIr gksrk gS og cUnwd j[kus ;k eksVj dk mi;ksx djus dks dkuwuh oO;kogkfjd lqfo/k osQ :i esa gksrk gSA


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yksd foÙk

,sls 'kqYd dk mís'; dHkh&dHkh ;g Hkh gksrk gS fd fofHkUu izdkj dh fozQ;kvksa ,oa xfrfof/;ksa dk fu;euvFkok fu;U=k.k fd;k tk;s_ mnkgj.k osQ fy,] dkuwu o O;oLFkk dh LFkkiuk djus osQ mís'; ls ftEesnkjO;fDr;ksa osQ cUnwdksa o fjokYojksa osQ ykblsUl fn;s tkrs gSaA blh izdkj] 'kjkc dh fcØh ij fu;U=k.k LFkkfir djusosQ fy, 'kjkc dh nqdkusa pykus osQ fy, ykblsUl fn;s tkrs gSaA tu&lqj{kk osQ fgr esa] eksVj&pykdksa ls eksVjpykus osQ fy, ykblsUl izkIr osQ fy, izkIr djus osQ fy, dgk tkrk gS vkSj ;s ykblsUl osQoy rHkh izkIr fd;stkrs gSa tcfd O;fDr fdlh okgu (vehicle) dks pykus dh n`f"V ls Bhd (fit) gksrk gSA vr% ykblsUl 'kqYdesa fu;eu ;k fu;U=k.k dk tks rRo ik;k tkrk gS og bls 'kqYd rFkk dj nksuksa gh ls i`Fko~Q djrk gSA

(x) fo'ks"k dj&fu/kZj.k (Special Assessments)

izks- lsfyXeSu osQ 'kCnksa esa] ¶fo'ks"k dj&fu/kZj.k ;k fo'ks"k mxkgh (special assessment) ml vfuok;Zva'knku dks dgrs gSa tks iznku fd;s tkus okys fo'ks"k ykHkksa osQ vuqikr esa olwy fd;k tkrk gS vkSj ftldk mís';yksdfgr dh n`f"V ls vf/dkj esa yh xbZ lEifÙk esa fo'ks"k lq/kj djus dh ykxr vnk djuk gksrk gSA¸ tcljdkj lM+d&fuekZ.k] ukfy;ksa dh O;oLFkk rFkk lM+dksa o xfy;ksa esa izdk'k dh O;oLFkk tSls lkoZtfud lq/kjosQ oqQN dk;Z vius gkFk esa ysrh gS] rks ,sls lq/kjksa ls lEiw.kZ turk dks rks lkekU; ykHk igq¡prk gh gS] fdUrqmu O;fDr;ksa dks fof'k"V ykHk gksrk gS ftudh nqdku&edku vkfn lEifÙk ml lM+d osQ fdukjs gksrh gSA bulq/kjksa osQ ifj.kkeLo:i] bu lEifÙk;ksa osQ ewY;ksa vFkok fdjk;ksa esa o`f¼ gks tkrh gSA vr% gks ldrk gS fd ljdkjbl izdkj fd;s x;s [kpZ dk oqQN Hkkx olwy djus osQ fy, ml {ks=k osQ yksxksa ij dksbZ fo'ks"k dj fu/kZfjr djnsA ,slk fo'ks"k dj&fu/kZj.k] lkekU;r% lEifÙk osQ ewY; esa gksus okyh o`f¼ osQ vuqikr esa gh fd;k tkrk gS vkSjbl n`f"V ls ;g fHkUu gksrk gSA

fo'ks"krk,¡ (Characteristics)µlSfyXeSu osQ vuqlkj fo'ks"k dj&fu/kZj.k esa fuEufyf[kr fo'ks"krk,¡ ikbZ tkrhgSaµ

(1) blesa fo'ks"k mís'; (special purpose) dk rRo ik;k tkrk gSA

(2) blesa ljdkjh lsok ls feyus okys fof'k"V ykHk dks ekik tk ldrk gSA

(3) fo'ks"k dj&fu/kZj.k (special assessment) vkjksgh (progressive) ugha gksrs] cfYd izkIr gksusokys ykHk (benefits) osQ vuqlkj vuqikrh (proportional) gksrs gSaA

(4) ;s fof'k"V LFkkuh; lq/kjksa osQ fy, yxk;s tkrs gSaA

fu/kZj.k dh fo'ks"k dj&fu/kZj.k ls rqyuk(Comparison of Special Assessment with a Tax)

lekurk,¡ (Similarities)µblesa fuEufyf[kr lekurk,¡ ikbZ tkrh gSaµ

(1) mís'; (Object)µnksuksa esa gh lkoZtfud mís'; dk rRo (element of public purpose) ik;ktkrk gS] D;ksafd ljdkjh vk; pkgs dj (Tax) osQ :i esa izkIr gqbZ gks vFkok fo'ks"k dj&fu/kZj.k(special assessment) osQ :i esa] lEiw.kZ :i esa lekt osQ vkSj lkFk&lkFk fof'k"V O;fDr osQfgr osQ fy, [kpZ dh tkrh gSA

(2) vfuok;Z va'knku (Compulsory Contribution)µdj dh rjg fo'ks"k dj&fu/kZj.k Hkh ,dvfuok;Z va'knku gSA vr% bu nksuksa esa gh vfuok;Zrk dk rRo Hkh ik;k tkrk gSA

vlekurk,¡ (Dis-similarities)µdj rFkk fo'ks"k dj&fu/kZj.k osQ chp rhu vlekurk,¡ (Dis-similari-

ties) Hkh ikbZ tkrh gSaA ;s fuEufyf[kr gSaµ

(1) mi;ksx dh fofHkUurk (Dis-similarities of Assessment)µdjksa osQ :i esa izkIr gksus okyhvk; ljdkj osQ lkekU; mís';ksa dh iwfrZ esa yxkbZ tkrh gS] fdUrq fo'ks"k dj&fu/kZj.k ;k fo'ks"k mxkghosQ :i esa lekIr gksus okyh vk; fof'k"V LFkkuh; lq/kjksa (special local improvement) esayxkbZ tkrh gSA

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(2) fu/kZj.k dk vk/kj (Basis of Assessment)µdj dks yxkus osQ vk/kj vusd gks ldrs gSa] tSlsfd vk;] O;;_ lEifÙk dk ewY; vkfn_ fdUrq fo'ks"k dj&fu/kZj.k ;k fo'ks"k mxkgh dks yxkus dkvk/kj osQoy ,d gksrk gS] og gS ykHk (benefit)A vU; 'kCnksa esa] fo'ks"k dj&fu/kZj.k izkIr gksusokys YkkHkksa osQ vuqikr esa yxk;k tkrk gSA

(3) mís'; dh fHkUurk,¡ (Dis-similarities of Object)µfo'ks"k dj&fu/kZj.k vf/dka'kr;k oqQNiw¡th fodkl ;kstukvksa osQ fy, /u izkIr djus osQ mís'; ls yxk;s tkrs gSa] fdUrq dj (taxes)

iw¡thxr fodkl ;kstukvksa dh foÙkh; O;oLFkk osQ fy, Hkh yxk;s tkrs gSa vkSj ljdkj osQ pkyw O;;dh iwfrZ osQ fy, HkhA

(4) vnk;xh dh fHkUurk,¡ (Dis-similarities of Payment)µfo'ks"k dj&fu/kZj.k dherksa ls Hkhbl n`f"V ls fHkUu gSa D;ksafd dherksa dh vnk;xh ,sfPNd gksrh gS tcfd fo'ks"k dj&fu/kZj.k dhvnk;xh vfuok;Z gksrh gSA

(?k) vFkZn.M rFkk tqekZus (Fines and Penalties)

vFkZn.M rFkk tqekZus ljdkjh vk; osQ egÙoiw.kZ Ïksr ugha gSaA vFkZn.M (fine) dk lEcU/ n.M (punish-

ment) ls gksrk gS vkSj tqekZuk (penalty) dkuwu osQ mYya?ku ij fd;k tkrk gSA bu nksuksa dk gh mís'; fdlhvuqfpr dk;Z osQ fy, n.M nsuk rFkk vijk/ksa dks jksduk gksrk gSA

(Ä) tekur ;k lEifÙk vkfn tCr djuk (Forfeitures)

tekurksa (bails) ;k ck.Mksa (bonds) vFkok lEifÙk dks tCr djus ls vk'k; mu tqekZuksa ls gksrk gS tks fdvnkyrksa }kjk yksxksa ij blfy, fd;s tkrs gSa fd os fuf'pr frfFk dks vnkyr esa mifLFkr gksus esa vliQy jgsvFkok mUgksaus igys fd;s x;s Bsdksa vFkok djkjksa (contracts) dks iwjk ugha fd;kA Li"V gS fd ljdkj dh vk;osQ bl Ïksr dk Hkh egÙo cgqr gh de gSA

(p) e`rd dh lEifÙk ij dCtk (Escheat)

ljdkj dh vk; dk ;g Ïksr ,sls O;fDr dh lEifÙk ij ljdkj osQ nkos dk izrhd gS tks fcuk dkuwu mÙkjkf/dkjhfu;r fd;s vFkok viuh lEifÙk dks nsus osQ ckjs esa fcuk olh;r fd;s gh ej x;k gksA bl fLFkfr esa] ml O;fDrdh cSad esa tek /ujkf'k;k¡ rFkk vU; lHkh lEifÙk;k¡ ljdkj osQ vf/dkj esa pyh tkrh gSaA lEifÙk ij dCts osQbl vf/dkj (escheat) osQ vUrxZr] ljdkj Hkax dh xbZ f'k{kk laLFkkvksa vFkok vU; U;klksa (trusts) dhcsokjlh lEifÙk (unclaimed property) ij Hkh viuk dCtk dj ldrh gSA ljdkjh vk; dk ;g Hkh dksbZegÙoiw.kZ Ïksr ugha gSA

5-2-4 migkj rFkk vuqnku (Gifts and Grants)

HksaV ;k migkj (gifts) os ,sfPNd va'knku gSa tks izkbosV O;fDr vFkok xSj&ljdkjh nkrkvksa (donors) }kjk ,slsfof'k"V dk;ks± osQ fy, ljdkj dks fn;s tkrs gSa tSls fd ;q¼dky ;k ladVdky osQ le; lgk;rk&dks"k (relief

fund) vFkok izfrj{kk dks"k (defence fund)A ,sls va'knku ns'kHkDr] nku'khy ,oa tulsoh O;fDr;ksa }kjk ;q¼]vdky rFkk ,sls gh vU; ladVdkyhu voljksa ij fn;s tkrs gSaA

vk/qfud jktLo O;oLFkk esa] osQoy ;q¼dky ;k ladVdky dks NksM+dj bu migkjksa dks dksbZ mYys[kuh; LFkkuizkIr ugha gSA izkphu dky dh jktdh; O;oLFkk esa vo'; budks egÙoiw.kZ LFkku izkIr Fkk tcfd jktk] uokcrFkk tkxhjnkj vkfn 'kkld viuh iztk ls ^utjkus* fy;k djrs FksA vktdy migkj (gifts) dh oqQy ek=kk(vuqnkuksa dh ugha) bruh FkksM+h gksrh gS fd jktLo&O;oLFkk esa mldk LFkku ukeek=k dk gh gksrk gSA

migkjksa rFkk vuqnkuksa osQ :i esa gksus okyh izkfIr;ksa dh fo'ks"krk ;gh gS fd ;s ,sfPNd izo`Qfr dh gksrh gSa vkSjbudks nsus okyk O;fDr cnys esa fdlh Hkh izR;{k ykHk dh vk'kk ugha djrkA vuqnkuksa (grants) dh fLFkfr esa]nkrk ljdkj (donor government) vU; fdlh Lrj ij ljdkjh dk;Z dks lEiUu djus osQ fy, foÙkh;


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yksd foÙk

lgk;rk nsrh gSA la?kh; 'kklu okys ns'kksa esa] osQUnz ljdkj jkT; ljdkjksa dks vkSj jkT; ljdkjsa LFkkuh; ljdkjksa(local governments) dks] lk/kj.kr% blfy, lgk;d vuqnku (grants-in-aid) nsrh gS rkfd mUgsa bl;ksX; cuk;k tk losQ fd os vius dk;ks± dks liQyrkiwoZd dj losaQ vFkok ,d:irk (uniformity)A vFkokdk;ZoqQ'kyrk dh n`f"V ls oqQN ,sls fof'k"V dk;ks± dks vius gkFkksa esa ys losaQ tSls fd jktekxks± dk fuekZ.k rFkkj[k&j[kko (maintenance)A vr% ;s vuqnku 'krZjfgr (unconditional) Hkh gks ldrs gSa vFkok osQoy oqQNfof'k"V dk;ks± dks lEiUu djus osQ fy, Hkh fn;s tk ldrs gSaA

dHkh&dHkh ,d ns'k dh ljdkj vU; ns'k ls vuqnku izkIr djrh gSa ftls vkerkSj ij fons'kh lgk;rk(foreign aid) dgk tkrk gSA fons'kh lgk;rk dbZ enksa (plan heads) osQ chp ijLij lg&lEcU/ cuk jgsArFkkfi] mfpr ;g gksxk fd bl oxhZdj.k dks NsM+k u tk;s] vU;Fkk laln osQ izfr tckonsgh rFkk lekt osQ izfrmÙkjnk;hrk osQ tks Bksl ykHk blls vc izkIr gksrs gSa] os lekIr gks tk;saxsA ijUrq ljdkj dks ;g vo'; djukpkfg;s fd ctV dks [kpks± dh ;ksTkuk dh enksa osQ vuqlkj forfjr djus dh ,d ,slh i``Fko~Q O;oLFkk dh tk;sftlls fd fu"ifÙk ctV osQ fuekZ.k dk mís'; iwjk gks losQA



6. dj O;fDr }kjk ljdkj dks fn;s tkus okys vfuok;Z va'knku gSA

7. dj djnkrk ij O;fDrxr nkf;Ro ugha Mkyrk gSA

8. Hkwfe dj osQoy mUgha O;fDr;ksa }kjk vnk fd;k tkrk gS ftuosQ ikl Hkwfe gksrh gSA

9. dj osQ Hkqxrku esa R;kx dh Hkkouk fufgr ugha gksrh gSA

10. ljdkjh lsok }kjk O;fDr;ksa dks ykHk iznku fd;k tkrk gSA


• ljdkj dh yksdfiz;rk ,oa liQyrk lEiw.kZ lkoZtfud vk; ij fuHkZj djrh gSA bl izdkj futh O;fDr;ksarFkk ljdkj] nksuksa osQ fy, lkoZtfud vk; osQ rjhdksa rFkk mldh izÑfr osQ vè;;u dk O;kogkfjdegÙo vfèkd gks x;k gSA

• dj os vfuok;Z Hkqxrku (compulsory payments) gSa tks djnkrk }kjk ljdkj osQ izfr fcuk fdlh,slh vk'kk ls fd;s tkrs gSa fd mls muosQ cnys esa dksbZ izR;{k ykHk izkIr gksxkA csLVsfcy osQ vuqlkj]¶dj O;fDr vFkok O;fDr;ksa osQ lewg osQ ikl fo|eku èku dk og vfuok;Z va'knku (compulsorycontribution) gS tks fd ljdkjh dk;ks± dks lsok osQ cnys esa fn;k tkrk gSA¸

• dj ukxfjd }kjk vFkok fuokl rFkk lEifÙk vkfn osQ dkj.k ls ns'k dh lhek esa jgus okyh iztk }kjkjkT; dks fn;k tkus okyk va'knku gS vkSj ;g va'knku lkekU; mi;ksx (Common use) osQ fy, ghfn;k tkrk gSA pw¡fd ;g ,d vfuok;Z va'knku gS] vr% dksbZ Hkh O;fDr dj dh vnk;xh ls bUdkj ughadj ldrkA

• dj dh vnk;xh] jkT; }kjk O;fDr osQ fy, dh tkus okyh fdlh fo'ks"k lsok ds Hkqxrku osQ fy, ughadh tkrh vkSj u dj blfy, vnk fd;k tkrk gS fd djnkrk dks jkT; }kjk dksbZ fof'k"V ykHk iznku fd;kx;k gSA

• dj izR;sd ukxfjd }kjk ljdkj dks nh tkus okyh og dher gS tks fd og mu lkekU; lkoZtfudlsokvksa dh ykxr osQ vius ml fgLls osQ cnys esa vnk djrk gS ftls og mi;ksx djrk gSA

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• O;kolkf;d vk; os vkenfu;k¡ gSa tks fd ljdkj dks vius }kjk mRikfnr oLrqvksa vFkok lsokvksa dh

dherksa ds :i esa izkIr gksrh gSaA

• dj rks ,d vfuok;Z va'knku gS tks ,sls izR;sd O;fDr }kjk vnk fd;k tkrk gS ftl ij fd og yxk;k

tkrk gS fdUrq dher mu O;fDr;ksa }kjk vnk dh tkrh gS] tks ljdkj }kjk mRikfnr oLrq,¡] rFkk lsok,¡

[kjhnrs gSaA

• dj bl ckr dh dksbZ xkjUVh ughsa nsrk fd ml Hkqxrku osQ cnys esa dksbZ ykHk (benefit) Hkh izkIr gksxkfd ugha] vkSj ;fn gksxk rks mldh ek=kk (amount) rFkk izÑfr (nature) D;k gksxh] fdUrq dhersa

oLrqvksa rFkk lsokvksa ds cnys essa dh tkus okyh izR;{k vnk;fx;k¡ gSa vkSj mu vnk;fx;ksa (Payments)

dh ek=kk [kjhnh xbZ oLrqvksa vkSj lsokvksa dh ek=kk ij fuHkZj gksrh gSA

• ftu izkfIr;ksa (receipts) dks iz'kklfud vk; dh Js.kh esa j[kk tkrk gS] os gSaµ'kqYd ;k iQhl] ykblsal]

tqekZus] lEifÙk tCr djus vkSj mÙkjkf/dkjh osQ vHkko esa lEifÙk ij vf/dkj djus vkfn ls gksus okyh

izkfIr;k¡ rFkk fo'ks"k dj&fu/kZj.k (Special assessments)A

• fo'ks"k dj&fu/kZj.k ;k fo'ks"k mxkgh (special assessment) ml vfuok;Z va'knku dks dgrs gSa tks

iznku fd;s tkus okys fo'ks"k ykHkksa osQ vuqikr esa olwy fd;k tkrk gS vkSj ftldk mís'; yksdfgr dh

n`f"V ls vf/dkj esa yh xbZ lEifÙk esa fo'ks"k lq/kj djus dh ykxr vnk djuk gksrk gSA

• migkjksa rFkk vuqnkuksa osQ :i esa gksus okyh izkfIr;ksa dh fo'ks"krk ;gh gS fd ;s ,sfPNd izo`Qfr dh gksrh

gSa vkSj budks nsus okyk O;fDr cnys esa fdlh Hkh izR;{k ykHk dh vk'kk ugha djrkA


• Hkwfe dj (Land tax)µHkwfe osQ fy, fn;k tkus okyk djA

• ykxr (Cost)µO;;A

• dkuwuh (Legal)µdkuwu ls lac¼A

• cs'k (Surplus)µvf/drkA


1- ljdkjh izkfIr;ksa dk fu/kZj.k fdl izdkj fd;k tkrk gS\

2- yksd vkxe osQ fofHkUu Ïksrksa dk la{ksi esa o.kZu djsaA

3- dj dh fo'ks"krkvksa dk mYys[k djsaA

4- iz'kklfud vk; ls vki D;k le>rs gSa\

5- iQhl rFkk dher esa D;k varj gS\


1. lkoZtfud 2. mRiknu 3. miHkksx 4. vU; lHkh Ïksrksa dh vk;

5. yksd vkxe 6. lR; 7. vlR; 8. lR;

9. vlR; 10. lR;A


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yksd foÙk




3. euh cSa¯dx % baVjus'kuy VsªM ,aM ifCyd iQkbusalµuh-FkkbZ- lkse'ks[kj] vueksy] 2004A


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bdkbZ—6% dj i¼fr ,oa blosQ lkekU; ekinaM

bdkbZµ6: dj i¼fr ,oa blosQ lkekU; ekinaM

(Taxation and Its Canons)


mís'; (Objectives)


6.1 djk/ku dk fodkl (The Development of Taxation)

6.2 ,Me fLeFk osQ djk/ku fl¼kUr (Adam Smith’s Canons of Taxation)

6.3 ,Me fLeFk osQ fl¼kar dh vkykspuk (Criticism of Adam Smith’s Canons)

6.4 djk/ku osQ vU; fl¼kar (Other Principles of Taxation)





mís'; (Objectives)


• djk/ku osQ fodkl laca/h ckrksa dks tkuus esaA

• djk/ku osQ fofHkUu fl¼karksa dks le>us esaA


orZeku le; esa ljdkj osQ dk;kss± esa o`f¼ gksus osQ lkFk gh lkFk ljdkjh [kpZ esa Hkh fujUrj o`f¼ gks jgh gSAvktdy izR;sd ljdkj osQ lkeus ,d egÙoiw.kZ leL;k ;g gksrh gS fd og vius [kpks± dh foÙkh; O;oLFkkosQ fy, i;kZIr ek=kk esa vk; oSQls izkIr djsaA ljdkj vLFkk;h :i ls rks m/kj }kjk Hkh vk; izkIr dj ldrhgS] ijUrq oqQN le; ckn rks mUgsa Hkh okfil gh djuh gksrh gSA oqQN ljdkjh vk; ljdkjh m|eksa] iz'kklfud ,oaU;kf;d dk;ks± rFkk ,sls gh vU; Ïksrksa ls Hkh izkIr dh tkrh gS] ijUrq ljdkjh vk; dk ,d cM+k Hkkx djk/ku(taxation) ls gh izkIr gksrk gSA

6-1 djk/ku dk fodkl (The Development of Taxation)

izkphu leqnk;ksa esa yksx ljdkj dh lgk;rk osQ fy, viuh ,sfPNd lsok,¡ fn;k djrs FksA fdUrq jkT; osQ mn;

osQ lkFk&lkFk gh ljdkj osQ lapkyu osQ fy, dj ;k migkj rFkk [kkuksa o vU; m|eksa dh vk; izkIr dh tkus


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yksd foÙk

yxhA izkphu jkT; lEifÙk dj] vk; dj] oLrq dj rFkk mÙkjkf/dkj djksa dk laxzg dHkh&dHkh gh djrs Fks vkSj

og Hkh FkksM+h ek=kk esa vkSj osQoy ladVdkyhu vk; osQ :i esaA izkphu jkT;ksa dks y?kq O;; osQ fy, djk/ku dh

fdlh foLr`r i¼fr dh vko';drk ugha gksrh FkhA

;fn vk/qfud jkT;ksa dh dj&i¼fr;ksa osQ mn~xe dk yxkuk gS rks] tSls fd Iysu (Plehn) us dgk gS] og izkphu

jktdks"kh; O;oLFkk dh ctk; lkeUroknh O;oLFkk (feudal system) esa vf/d vPNh rjg <wa<+k tk ldrk

gSA jkse osQ iru osQ ckn dkiQh yEcs le; rd 'kkld (rulers) vius [kpks± dh iwfrZ viuh Lo;a dh Hkwfe dh

vk; ls rFkk viuh iztk osQ vfuok;Z va'knkuksa ls fd;k djrs Fks ml le; lkeUroknh cktkjksa osQ 'kqYd] lqj{kk

osQ 'kqYd] lM+dksa iqNksa o ?kkVksa osQ mi;ksx dk 'kqYd] Hkwfe osQ fdjk;s vkfn dh vnk;fx;k¡] tks fd oLrqvksa vkSj

lsokvksa osQ :i esa dh tkrh Fkha] /hjs&/hjs ekSfnzd vnk;fx;ksa (money payments) esa cny xb± vkSj vkxs

pydj tc ekSfnzd vFkZO;oLFkk (money economy) usa tUe fy;k rks bUgha vnk;fx;ksaa us djksa (taxes) dk

:i /kj.k dj fy;kA

nLrdkjh osQ ;qx esa tSls&tSls ubZ&ubZ oLrq,¡ cuus yxha vkSj u;s&u;s izdkj osQ m|ksx LFkkfir gksus yxs] oSls&oSls

gh O;fDrxr inkFkks± ij Hkwfe&dj] mRiknu&dj] lhek 'kqYd] cktkj dj] iFk dj rFkk vU; dj yxk;s tkus yxsA

;g ckr Lej.kh; gS fd izkphu ns; jkf'k;ksa dk djksa osQ :i esa ifjorZu ,dne ugha] cfYd ozQfed :i ls

'kuS&'kuS% gqvkA

lu~ 1500 osQ i'pkr~ tc vk/qfud jkT; dk mn; gqvk] rks 'kuS% 'kuS% djk/ku (Taxation) us vR;Ur

egÙoiw.kZ LFkku izkIr dj fy;kA ljdkjh [kpZ dh o`f¼ osQ lkFk gh vk; osQ u;s&u;s Ïksr <w¡<+us vko';d gks

x;s vkSj os <w¡<s+ x;s ubZ&ubZ lEifÙk;ksa ij] ubZ&ubZ O;kolkf;d fozQ;kvksa ij rFkk miHkksx dh ubZ&ubZ oLrqvksa ij

dj yxkdj 19oha vkSj 20oha 'krkCnh esa vk; dj rFkk mÙkjkf/dkj dj dk egÙo c<+kA izFke fo'o;q¼ rks vius

lkFk ekuks Hkkjh [kpks± dh ck<+ gh ys vk;k ftldh iwfrZ osQ fy, Hkkjh d"Vnk;h djk/ku dh O;oLFkk dh xbZA

;q¼ esa iQals jk"Vªksa us vius iqjkus djksa dks pje lhek rd c<+k fn;k vkSj u;s&u;s lkekU; fcozQh dj rFkk vukorhZ

iw¡th dj (capital levies) ykxw dj fn;sA ;q¼dky osQ ckn dk le; rks m¡Qps djk/ku n`f"V ls vkSj Hkh

mYys[kuh; jgkA lu~ 1929 osQ vUr esa vkjEHk gksus okyh vkSj yEch vof/ rd ¯[kpus okyh eUnh

(depression) us oqQN izpfyr djksa dh mi;ksfxrk dks lekIr dj fn;k vkSj lkekftd lgk;rk ij ljdkjh

O;; esa gksus okyh o`f¼ us u;s&u;s djksa dh ek¡x mRiUu dj nhA ij blosQ ckotwn] eUnh vof/ esa djk/ku lEiw.kZ

vFkZO;oLFkk osQ fy, dksbZ vf/d ykHkdkjh fl¼ ugha gqvkA vktdy rks cnyrh gqbZ vkfFkZd] jktuSfrd vkSj

lkekftd n'kkvksa osQ dkj.k iqufuZekZ.k dh izfozQ;k esa jktdks"kh; dk;Zokfg;k¡ gh lgk;d gksrh gSaA vr% bl ckr

dks le>uk cgqr vko';d gS fd ,d vPNh dj i¼fr osQ fu/kZjd rRo D;k gSa] ftlls fd og i¼fr fofHkUu

ifjfLFkfr;ksa esa vFkZO;oLFkk dh vko';drkvksa dks iwjk dj losQA

vr% bl iz'u ij tc lEiw.kZ :i esa ,oa O;kid n`f"Vdks.k ls fopkj fd;k tkrk gS rks iz'u mBrk gS fd vPNh

dj&i¼fr esa dkSu&dkSu&lh fo'ks"krk,¡ gksuh pkfg,A loZizFke rks] mlesa vPNs djksa dk lekos'k gksuk pkfg,

D;ksafd djksa ls gh dj&i¼fr dk fuekZ.k gksrk gSA ,Me fLeFk lEHkor% lcls igys vFkZ'kkL=kh Fks ftUgksaus

djk/ku osQ fl¼kUrksa dk vFkok djk/ku osQ fu;eksa dk izfriknu fd;kA rRi'pkr~ vU; vFkZ'kkfL=k;ksa ftuesa

fiQ.Mys f'kjkt] csLVsfcy izeq[k gSa] us djkjksi.k osQ vU; fl¼kUrksa dk izfriknu fd;kA

uksV~l lu~ 1500 osQ i'pkr~ vk/qfud jkT; dk mn; gqvkA

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6-2 ,Me fLeFk osQ djk/ku fl¼kUr (Adam Smith’s Canons of Taxation)

,Me fLeFk }kjk izLrqr djk/ku osQ fl¼kUr ;k fu;e fuEufyf[kr gSaµ

6-2-1 lekurk dk fl¼kUr (The Canon of Equality)

lekurk ;k leU;k; dk fl¼kUr (Canon of equality or equity) ,Me fLeFk }kjk izfrikfnr lcls igykfl¼kUr gSA blosQ vuqlkj] ¶izR;sd jkT; osQ ukxfjdksa dks ;FkklEHko viuh&viuh ;ksX;rk osQ vuqikr esa ljdkjdh lgk;rk osQ fy, va'knku djuk pkfg,] vFkkZr~ ml vk; osQ vuqikr esa ftldk vkuUn os jkT; osQ laj{k.kesa izkIr djrs gSa---A bl fl¼kUr dk vuqdj.k djus ls djk/ku dh lekurk izkIr dh tk ldrh gS vkSj bldhmis{kk djus ls djk/ku dh vlekurk ;g fl¼kUr ;g Li"V crkrk gS fd ljdkj dks vius O;; dh iwfrZ osQfy, izR;sd ukxfjd ls mldh ;ksX;rkuqlkj dj olwy djuk pkfg,A¸

D;k vki tkurs gSa lekurk osQ fl¼kar dks leU;k; dk fl¼kar Hkh dgrs gSaA

vkykspuk (Criticism)µbldk vFkZ ;g gS fd O;fDr jkT; dh lqj{kk esa tks vk; izkIr djrk gS] ml ijvuqikrh njksa ls dj yxk;k tkuk pkfg,A ;|fi ,d LFkku ij fLeFk us ;g Hkh dgk fd /uh yksxksa dks vius/u osQ vuqikr esa ugha cfYd mlls Hkh vf/d dj vnk djuk pkfg,] ftldk vFkZ gS vkjksgh djk/ku(progressive taxation)A fdUrq vk/qfud vFkZ'kkL=kh ,Me fLeFk dh bl ckr ls lger ugha gSa fd vuqikrdj (proportional taxes) leU;k;iw.kZ gksrs gSaA vr% lekurk osQ fl¼kUr dks ykxw djus osQ fy, mUgksausvkjksgh djk/ku dh odkyr dhA bl izdkj vk/qfud vFkZ'kkfL=k;ksa dk ,Me fLeFk osQ djk/ku osQ lk/uksa vFkkZr~djk/ku dh njksa osQ ckjs esa gh erHksn gS] djk/ku osQ y{;ksa osQ ckjs esa ughaA

6-2-2 fuf'prrk dk fl¼kUr (Canon of Certainty)

,Me fLeFk dk nwljk fl¼kUr fuf'prrk dk fl¼kUr gSA blosQ vuqlkj] ¶izR;sd O;fDr dks tks dj nssrk gS] ogfuf'pr gksuk pkfg,] euekuk ughaA dj osQ Hkqxrku dk le;] Hkqxrku dh fof/ rFkk Hkqxrku dh jkf'k vkfndjnkrk rFkk izR;sd vU; O;fDr dks Li"V gksuh pkfg,A dj osQ ekeys esa] fdlh O;fDr dks tks jde vnk djrhgS mldh fuf'prrk (certainty) brus egÙo dh ckr gS fd leLr ns'kksa osQ vuqHko osQ vk/kj ij esjk fopkjgS fd dkiQh ek=kk dh vlekurk Hkh bruh Hk;kud ugha gS ftruh fd cgqr FkksM+h ek=kk dh vfuf'prrkA¸

gSMys us bl fl¼kUr dk leFkZu fd;k gSA mldk dguk gS fd blls O;fDr rFkk ljdkj nksuksa dks ykHk gS D;ksafdO;fDr dks vfuf'prrk jgrh gS fd mls fdruk dj vkSj fdl le; nsuk gSA blosQ foijhr ljdkj dks viusctV larqfyr djus esa lgk;rk feyrh gSA

vkykspuk (Criticism)µ;g dgk tkrk gS fd dj dk Hkqxrku vfuok;Z gksrk gS vr% og ,d izdkj lsfuf'pr&lk gh gksrk gSA bl fLFkfr esa bl fl¼kUr dk dksbZ egÙo ugha gSA ijUrq ;g ckr lS¼kfUrd :i ls ghlR; gks ldrh gSA tgk¡ rd O;ogkj dk iz'u gS] bl fl¼kUr dh mi;ksfxrk fdlh izdkj Hkh de ugha gksrhAmnkgj.k osQ fy,] vk;dj dk Hkqxrku] Hkqxrku dh nj rFkk Hkqxrku dk le; vkfn lHkh ckrsa djnkrkvksa odj&vf/dkfj;ksa dks vPNh rjg ekywe gksrh gSa ijUrq fiQj Hkh muosQ chp fookn mRiUu gksrs gSa vkSj os vnkyrksaesa tkrs gSaA ,sls vusd ekeys ns[kus dks feyrs gSa ftuesa dj&vf/dkfj;ksa }kjk djnkrkvksa dks ijs'kku fd;k tkrkgSA okLro esa ckr ;g gS fd dj dk fu/kZj.k djus esa vusd O;kogkfjd dfBukb;ksa dk lkeuk djuk iM+rk gSvkSj fuf'prrk osQ fl¼kUr dk mís'; bUgha dfBukb;ksa dks nwj djuk gS rkfd ljdkj dks izkIr gksus okyh vk;fuf'pr gks tk,A


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yksd foÙk

6-2-3 lqfo/k dk fl¼kUr (Canon of Convenience)

,Me fLeFk dk rhljk fl¼kUr lqfo/k dk fl¼kUr gSA bl fl¼kUr osQ vuqlkj] ¶izR;sd dj ,sls le; rFkk ,slhjhfr ls olwy fd;k tkuk pkfg, fd mldks vnk djuk djnkrk osQ fy, lcls vf/d lqfo/ktud gksA¸ bldkvFkZ gS fd dj ,sls rjhosQ ls yxk;k tkuk pkfg, vkSj ,sls le; yxk;k tkuk pkfg, tcfd djnkrk mldkvR;Ur lqfo/k osQ lkFk Hkqxrku dj losQA mnkgj.k osQ fy,] Hkw&jktLo ;k ekyxqtkjh (land revenue) dksolwy djus dk loksZÙke le; og gksrk gS tcfd iQly dkVh tkrh gSA blh izdkj] edkuksa osQ fdjk;s ij yxk;ktkus okyk dj ml le; olwy fd;k tkuk pkfg, tcfd djnkrk dks mls nsus esa lcls vf/d lqfo/k gksA ijks{kdj brus lqfo/ktud gksrs gSa fd O;fDr dj osQ Hkqxrku dh rqyuk esa oLrqvksa dh dherksa osQ :i esa vf/dlqfo/ktud ekurs gSaA mi;ksxh oLrqvksa dh rqyuk esa foykflrkvkssa dh oLrqvksa ij yxk;s x;s dj vf/dlqfo/ktud gksrs gSaA

vkykspuk (Criticism)µfLeFk us mu djksa dk Hkh dkj.kksa lfgr mYys[k fd;k ftudks fd cM+h lqfo/k osQlkFk ,d=k fd;k tk ldrk gSA ;g gSa foykflrk dh oLrqvksa ij djA ¶miHkksxh oLrqvksa (consumable goods)

tSls fd foykflrk dh o ,s'k dh oLrqvksa ij yxk;s x;s dj cgqr lqfo/kiw.kZ gksrs gSa D;ksafd miHkksDrkvksa dksftl :i esa mUgsa nsuk iMrk gS og cgqr lqfo/ktud gksrk gSA¸ bu djksa dk Hkqxrku miHkksDrk osQ fy, lqf/ktudgksrk gS D;ksafd og /hjs&/hjs tc&tc oLrq,¡ [kjhnrk gS rks oSls&oSls gh og FkksM+k&FkksM+k dj vnk djrk jgrkgS vkSj og tc pkgrk gS rHkh vnk djrk gS] D;ksafd mu oLrqvksa dks lokZf/d lqfo/ktud le; ij [kjhnuk;k fcYoqQy u [kjhnuk mldh bPNk ij fuHkZj gksrk gSA

6-2-4 ferO;f;rk dk fl¼kUr (Canon of Economy)

fLeFk dk pkSFkk vkSj vfUre fl¼kUr gS ferO;f;rk ;k fdiQk;r dk fl¼kUrA blosQ vuqlkj] ¶izR;sd dj blizdkj yxk;k rFkk olwy fd;k tkuk pkfg, fd mlosQ }kjk jkT; osQ dks"k esa ftruk /u vk;s] yksxksa dh tsc lsmlosQ vykok iQkyrw /u de ls de ek=kk esa fudysA¸ bl fl¼kUr dk mís'; gS fd dj&olwyh dh iz'kklfudykxr de ls de j[kh tk;s] vFkkZr~ yksxksa dh tsc ls ckgj vkus okys /u rFkk jktdks"k esa tek fd;s tkus okys/u esa de ls de vUrj gksA ,Me fLeFk us ;g Hkh dgk fd turk }kjk fn;s tkus okys dj dk lgdkjh dks"kls vkus okyh jde esa vkf/D; fuEufyf[kr pkj n'kkvksa esa gks ldrk gSµ

(i) loZizFke] dj yxkus rFkk olwy djus osQ fy, Hkkjh la[;k esa vf/dkfj;ksa dh t:jr iM+ ldrh gS_ ftudkosru gh bruk gksxk fd dj osQ :i esa izkIr /ujkf'k dk dkiQh cM+k Hkkx rks mlesa rks [kpZ gks tk;sxk vkSj fiQjjkT;&dk;Z osQ fy, djnkrkvksa dks igys ls vf/d dj nsuk iM+sxkA vr% ;g vko';d gS fd dj olwy djusdh iz'kklfud ykxr de ls de gksuh pkfg,A

(ii) nwljs] dj yksxksa osQ m|ksx o O;kikj esa ck/k Mky ldrs gSa vkSj yksxksa dks O;olk; dh oqQN ,slh 'kk[kk,¡pkyw djus osQ fo"k; esa grksRlkfgr dj ldrs gSa tks cgqla[;d yksxksa osQ fy, thfodk rFkk fuokZg dk lk/ucu ldrh FkhaA

(iii) rhljs] oqQN nqHkkZX;'kkyh O;fÙkQ djksa ls cpus dk vliQy iz;kl djrs gSa vkSj idM+s tkus ij tc mu ijtqekZuk gksrk gS vFkok mudh lEifÙk vkfn tCr dh tkrh gS rks mlls mudk O;kikj Hkh PkkSiV gks tkrk gS vkSj,slk gksus ls leqnk; dks ml O;olk; ls feyus okys ykHk Hkh lekIr gks tkrs gSaA blosQ vfrfjÙkQ] ,d vfoosdhdj vf/dkjh djksa dh pksjh o rLdjh osQ fy, Lo;a gh ,d cM+k vkd"kZ.k cuk jgrk gSA vr% dj brus Hkkjhugha gksus pkfg, fd mlls djksa dks fNikus dk izyksHku feys vkSj djnkrk ij vuko';d vfRkfjÙkQ cks> iM+sA

(iv) pkSFks] dj vf/dkfj;ksa osQ ckj&ckj osQ nkSjksa ls rFkk [kkrksa vkfn dh vuko';d tk¡p&iM+rky ls Hkhdjnkrkvksa ij vuko';d ijs'kkuh] ?kcjkgV rFkk ncko iM+ ldrk gSA vr% dj&i¼fr cgqr ljy gksuh pkfg,rkfd og dj vf/dkfj;ksa }kjk ijs'kkuh rFkk mÙkstuk iSnk djus dk dkj.k u cusA

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VkLd lqfo/k osQ fl¼kar dks Li"V djsaA



1. izkphu leqnk;ksa esa yksx ljdkj dh lgk;rk osQ fy, viuh --------- lsok,¡ fn;k djrs FksA

2. lu~ --------- osQ i'pkr~ vk/qfud jkT; dk mn; gqvkA

3. --------- laHkor% lcls igys vFkZ'kkL=kh Fks ftUgksaus djk/ku osQ fl¼kar dk izfriknu fd;kA

4. --------- us fuf'prrk osQ fl¼kar dk leFkZu fd;kA

5. dj olwy djus dh --------- ykxr de ls de gksuh pkfg,A

6-3 ,Me fLeFk osQ fl¼kUr dh vkykspuk (Criticism of Adam Smith’s Canons)

,Me fLeFk osQ djkjksi.k osQ fl¼kUrksa osQ vè;;u osQ mijkUr ;g Kkr gksrk gS fd lekurk osQ fl¼kUr dksNksM+dj vU; lHkh fl¼kUr dj&uhfr dk dksbZ fuf'pr vk/kj fufeZr ugha djrsA bUgsa fl¼kUr u dgdjdj&vf/dkfj;ksa osQ iz'kklu lEcU/h funsZ'k dg ldrs gSaA

lekurk vFkok U;k;'khyrk dk fl¼kUr Hkh djns; {kerk dh dksbZ fuf'pr eki ugha crykrkA

,Me fLeFk osQ fl¼kUrksa osQ mi;qZÙkQ nks"k gksus ij Hkh vFkZ'kkfL=k;ksa us bu fl¼kUrksa dks djkjksi.k osQ fy, i;kZIregÙoiw.kZ ekuk gSA izksisQlj f'kjkt osQ erkuqlkj] ,Me fLeFk osQ i'pkr~ ¶dksbZ Hkh fo}ku djksa osQ fu;eksa dksbrus ljy rFkk Li"V :i esa ugha j[k ldk tSlk fd ,Me fLeFk usA¸

izks- ch- vkj- feJk osQ 'kCnksa esaµ¶;ksX;rk dk fu;e djkjksi.k dk ,d fl¼kUr gS] vU; rhu djksa lslEcfU/r iz'kkldh; fu;e gSaA¸

6-4 djk/ku osQ vU; fl¼kUr (Other Principles of Taxation)

csLVsfcy tSls dbZ ys[kdksa us ,Me fLeFk osQ vykok oqQN vU; fl¼kUrksa dk Hkh izfriknu fd;k gSA ;s fl¼kUrfuEufyf[kr gSaµ

6-4-1 mRikndrk dk fl¼kUr (Canon of Productivity)

csLVsfcy (Bastable) us vius djk/ku osQ fl¼kUrksa dks egÙo osQ ozQe esa j[kkA bl ozQe esa mUgksaus lcls igykLFkku mRikndrk vFkok mRikfnrk osQ fl¼kUr dks fn;kA vU; 'kCnksa esa] ¶loZizFke djk/ku dks mRiknd gksukpkfg,A¸ Li"V gS fd csLVsfcy us dj dh mRikndrk dks loksZPp egÙo iznku fd;kA dj dh mRikndrk nks izdkjls izkIr dh tk ldrh gSA loZizFke] dj ,slh gksuk pkfg, tks ljdkj osQ lapkyu osQ fy, ;Fks"V ek=kk esa /uns losQA csLVsfCky osQ 'kCnksa esa] ¶jktLo O;oLFkk dk eq[; mís'; jkT; osQ [kpks± osQ fy, vk; izkIr djuk gksrkgS] vr% foÙk eU=kh LoHkkor% gh dj }kjk izkIr gksus okyh jde ls gh mlosQ xq.kksa dk vuqeku yxkrk gSA¸ nwljs]dj ,slk gksuk pkfg, tks vYidkyhu rFkk nh?kZdkyhu] nksuksa gh n`f"Vdks.kksa ls u rks mRiknu dks grksRlkfgr djsvkSj u mlesa ck/k MkysaA

6-4-2 yksp dk fl¼kUr (Canon of Elasticity)

dj&iz.kkyh esa yksp dk gksuk Hkh vR;Ur vko';d gSA csLVsfcy us yksp osQ fl¼kUr dks dkiQh egÙoiw.kZcryk;kA mUgksaus dgk fd dj ,sls gksus pkfg, fd ljdkj dh vko';drkvksa osQ vuqlkj muesa ?kVk&c<+h dh tk


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yksd foÙk

losQA ljdkj dks vdky ;k ck<+ dk lkeuk djus osQ fy, rFkk ;q¼] fodkl dk;ks± ,oa vU; lEHkkfor dkj.kksaosQ fy, vf/d /u dh vko';drk gks ldrh gSA bl fLFkfr esa ljdkj osQ lk/uksa esa rsth ls o`f¼ osQoy rHkhdh tk ldrh gS tcfd mldh dj i¼fr ykspnkj (elastic) gksA mnkgj.k osQ fy,] lEifÙk rFkk oLrqvksa ijyxk;s tkus okys dj mrus ykspnkj ugha gksrs] ftruk fd vk;&dj gksrk gSA

6-4-3 fofo/rk dk fl¼kUr (Canon of Diversity)

,d dj&i¼fr (single tax system) rFkk cgq dj&i¼fr (multiple tax system) esa rqyukRed ykHkksaosQ ckjs esa igys ls gh dkiQh fookn cuk jgk gSA ,d&dj yxkus osQ lEcU/ esa fopkjdksa }kjk le;≤ ijvusd izLrko fd;s tkrs jgs gSaA mnkgj.k osQ fy, fiQft;ksozsQV~l (physiocrates) us Hkwfe osQ vkfFkZd yxkuij gh ,d&dj yxkus dk lq>ko fn;kA blh izdkj] osQoy vk; ij gh ,d&dj yxkus osQ lEcU/ esa vusd roZQfn;s tkrs gSaA ,d&dj esa vusd dfe;k¡ ikbZ tkrh gSµ(i) gks ldrk gS fd pg i;kZIr vk; u iznku djs](ii) gks ldrk gS fd blosQ }kjk djk/ku osQ Hkkj dk forj.k lUrks"ktud u gks] (iii) bloQks olwy djuk dfBurFkk [kphZyk gks ldrk gS] (iv) blesa dj ls cpus dk izyksHku Hkh dkiQh gks ldrk gSA

blosQ foijhr cgq&fo/ djk/ku (multiple taxation) esa bu lc nks"kksa osQ ik;s tkus dh cgqr de lEHkkoukgSA tgk¡ rd rdks± dk iz'u gS] rjktw dk iyM+k ,d&dj osQ fo#¼ tkrk gSA blh dkj.k oqQN ys[kdksa us djk/kudh vusdrk ;k fofo/rk ij Hkkjh tksj fn;k A

djksa dh vusdrk dk vFkZ fd izR;{k] rFkk ijks{k vusd izdkj osQ dj gksus pkfg,¡ rkfd ukxfjdksa dk izR;sd oxZjkT; dh vk; esa viuk ;ksxnku dj losQA ,d&dj i¼fr dh rqyuk esa lkekU;r% cgq&dj i¼fr dks izeq[krknh tkrh gSA ijUrq djksa esa vR;f/d fofo/rk (multiplicity) dk gksuk Hkh mfpr ugha ekuk tkrk] D;ksafdvR;f/d fofo/rk ferO;f;rk rFkk mRikndrk osQ fl¼kUrksa osQ fo#¼ iM+rh gSA ;fn djksa dh la[;k cgqr vf/dgqbZ rks mldk ifj.kke ;g gksxk fd muesa izR;sd dj FkksM+h&FkksM+h gh vk; iznku djsxk ftlls muosQ laxzg dhykxr c<+ tk;sxhA

MkYVu dk lq>ko Fkk fd cgqr vf/d dh ctk; FkksM+s ls Bksl djksa ij gh fuHkZj jgk tk;sA ¶;g vPNk gksxkfd ljdkjh vk; osQ vf/dk¡'k Hkkx osQ fy, FkksM+s ls djksa ij gh fuHkZj jgk tk;sA¸ MkYVu dk fopkj Fkk fd;fn cgqr vf/d ek=kk esa dj yxk;s x;s rks iz'kklfud O;oLFkk dh dk;ZoqQ'kyrk u"V gks tk;sxhA vr% iz'kkludh dk;ZoqQ'kyrk cuk;s j[kus osQ fy, ;g vko';d gS fd dj lhfer ek=kk esa yxk;s tk,¡ fdUrqizks- vkFkZj ;ax dk dguk gS fd] ¶;fn eq>ls ,d vPNh dj&i¼fr dh O;k[;k djus dks dgk tk;s rks eSa dgw¡xkfd vPNh dj&i¼fr og gS tks yksxksa dh vifjfer la[;k ij cgqr gYdk ncko Mkys vkSj Hkkjh ncko fdlhij Hkh ughaA¸ ijUrq ;g è;ku jgs fd ,sls djksa osQ vojksgh izHkko (regressive effects) u iM+saA

bl izdkj] mfpr ;g gS fd djk/ku osQ Hkkj dks lEiw.kZ vFkZO;oLFkk ij foLr`r :i ls iSQyk fn;k tk;s] rkfdmlosQ fdlh ,d Hkkx dks vf/d {kfr u ig¡qpsA vr% fu"d"kZ :i esa dgk tk ldrk gS fd ,d vPNhdj&i¼fr cgqfo/ djk/ku (multiple taxation) osQ fl¼kUrksa ij vk/kfjr gksuh pkfg,] fdUrq ,slk djus esamRiknd rFkk ferO;f;rk osQ iz;klksa dks fdlh izdkj dh {kfr u igq¡psA

D;k vki tkurs gSa vPNh dj&i¼fr og gS tks yksxksa dh vifjfpr la[;k ij cgqr gYdk ncko Mkys vkSj

Hkkjh ncko fdlh ij Hkh ughaA

6-4-4 ljyrk dk fl¼kUr (Canon of Simplicity)

dj ,slk gksuk pkfg, fd djnkrk mls ljyrk ls le> losQA nwljs 'kCnksa esa] dj dh izo`Qfr mldk mís';] Hkqxrkudk le;] dj&fu/kZj.k dk rjhdk rFkk vk/kj vkfn lHkh ,sls gksus pkfg,¡ fd izR;sd djnkrk mudks vklkuh ls

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le> losQ rFkk mudk ikyu dj losQA Li"V gS fd ;g fl¼kUr djnkrk dh vusd dfBukb;ksa dks nwj djrkgS ijUrq vk/qfud dj&O;oLFkk esa] ftudh izÑfr dkiQh tfVy gks xbZ gS] bl fl¼kUr dk ikyu djuk dfBu gSA

rFkkfi ;g dgk tk ldrk gS fd iz'kklfud dk;Z&oqQ'kyrk (administrative efficiency) vPNhdj&i¼fr dk ,d egÙoiw.kZ fu/kZjd rRo gS vkSj og oqQ'kyrk vklkuh ls rHkh ykbZ yk ldrh gS tcfddj&i¼fr dkiQh ljy gksA tc dj&i¼fr gksxh vkSj mls le>us esa dksbZ dfBukbZ ugha gksxh rks djnkrk dksfglkc&fdrkc lEcU/h ;k iz'kklfud vFkok vU; fdlh izdkj dh dfBukbZ dk Hkh lkeuk ugha djuk iMs+xkAiQyLo:i] ljdkj osQ fy, dj&vk; dh olwyh Hkh vklku gks tk;sxhA vr% djk/ku osQ bl fl¼kUr dks viukusls gh dj&i¼fr dh oqQ'kyrk c<+kbZ tk ldrh gSA

6-4-5 okaNuh;rk dk fl¼kUr (Canon of Expediency)

bldk vfHkizk; ;g gS fd ljdkj dks osQoy os gh dj yxkus pkfg, tks mfpr o okaNuh; gksaA bl n`f"V lsljdkj tc Hkh dksbZ u;k dj yxk;s ;k iqjkus djksa esa o`f¼ djs rks ;g ns[kk tkuk pkfg, fd djnkrkvksa ij mldhD;k izfrfozQ;k gksrh gSA dHkh&dHkh ,slk izrhr gksrk gS fd dksbZ dj ok¡Nuh; Hkh gS vkSj mlesa ,d vPNs djdh vf/dka'k fo'ks"krk,¡ Hkh ikbZ tkrh gSa ijUrq ljdkj ml dj dks yxkuk le;kuqdwy u ekusA mnkgj.k osQ fy,]Hkkjr esa ,d vkjksgh o`Qf"k vk;dj dks vR;Ur ok¡Nuh; ekuk tkrk gS ijUrq bls vkt rd ml :i esa ykxw ughafd;k x;k ftl :i esa ykxw fd;k tkuk pkfg,A vr% yksdrU=kh; ns'kksa esa] tgk¡ fd turk dh bPNkvksa dk vknjfd;k tkrk gS] bl fl¼kUr dks cM+k egÙo iznku fd;k tkrk gSA

6-4-6 leUo; dk fl¼kUr (Canon of Co-ordination)

yksdrU=kh; ns'kksa esa osQUnz] jkT; rFkk LFkkuh; ljdkjksa }kjk yxk;s tkrs gSaA vr% ;g ok¡Nuh; gS fd fofHkUu ljdkjksa}kjk yxk;s tkus okys djksa osQ chp leUo; cuk jgsA djnkrk vkSj ljdkj nksuksa osQ gh fgrksa dh n`f"V ls ,slkgksuk vR;Ur vko';d gS] fo'ks"k :i ls yksdrU=kh; ns'kksa esaA

6-4-7 miHkksDrk cpr dk fl¼kUr (Canon of Consumer Surplus)

ek'kZy osQ vuqlkj ljdkj dks dj yxkrs le; fuEufyf[kr nks rF;ksa dks è;ku esa j[kuk pkfg,µ(i) dj mUghaoLrqvksa ij yxk;k tkuk pkfg, ftuls miHkksÙkQkvksa dks cpr izkIr gks jgh gks rkfd mu oLrqvksa ij dj yxkusosQ i'pkr~ Hkh miHkksÙkQkvksa dk vkd"kZ.k cuk jgsA (ii) ljdkj dks mUgha oLrqvksa ij dj yxkuk pkfg, ftu ijdj osQ dkj.k ls miHkksDrk cpr osQ R;kx ls vf/d ljdkj dks vk; izkIr gks rHkh vf/dre dY;k.k izkIr gksxkAbl rF; dks layXu fp=k ls vklkuh ls Li"V fd;k tk ldrk gSµ

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yksd foÙk

eku yhft;s D lhekUr mi;ksfxrk oozQ gSA dj yxkus ls iwoZ djnkrk oLrq dh OP dher ij OQ ek=kk izkIrdjrk gSA eku yhft;s izfr bdkbZ dj yxk;k tkrk rks dher Bhd dj dh ek=kk osQ cjkcj vFkkZr~ OQ1 gks tkrhgS rFkk ek=kk ?kVdj OQ1 gks tkrh gSA bl fLFkfr esa dj ls izkIr vk; GHPP1 gS tks dj dh ek=kk rFkk oLrqdh ek=kk dk xq.kuiQy gSA bl fLFkfr esa miHkksÙkQk dh vk; GPPT1 gSA vr% fo'kq¼ gkfu GHT gSA la{ksi esage dg ldrs gSa fd dj bl bl izdkj ls yxk;s tkus pkfg, ftlls de ls de miHkksÙkQk cpr dh gkfu gksA

VkLd miHkksDrk cpr osQ fl¼kar dks js[kkfp=k }kjk Li"V djsaA

dj osQ rhu igyw (Three Aspects of Tax)

,Me fLeFk osQ fl¼kUr ij fVIi.kh djrs gq,] lj tksf'k;k LVkEi (Sir Josiah Stamp) us djksa dk fo'ys"k.krhu n`f"Vdks.k ls fd;k gSµ

(i) djk/ku osQ iz'uksa ij djnkrk osQ n`f"Vdks.k ls fopkj fd;k tkuk pkfg, A

(ii) mu ij ljdkj osQ n`f"Vdks.k ls fopkj fd;k tkuk pkfg,] vkSj

(iii) mu ij mRiknd bdkbZ ;k vkfFkZd lekt osQ :i esa lEiw.kZ leqnk; osQ n`f"Vdks.k ls fopkj fd;k tkukpkfg, A

bl lEcU/ esa izks- osQuu us Bhd dgk gS fd ;s dksbZ ekSfyd fl¼kUr (fundamental principle) ugha gSacfYd osQoy bl ckr dks dgus dk dk nwljk rjhdk gS fd lekurk] mRikndrk rFkk ferO;f;rk djk/ku osQvk/kjHkwr fl¼kUr gSaA

vusd vk/qfud ys[kdksa us] ftuesa xfuZ;j (Garnier)] jksLpj (Roscher) rFkk fjDdk lkysjuks (Ricca

Salerno) vkfn fo'ks"k mYys[kuh; gSa] bl ckr dk iz;kl fd;k gS fd vPNh dj i¼fr dh fo'ks"krkvksa osQlEcU/ esa oqQN fu;e cuk;s tk;saA bl lEcU/ esa izks- f'kjkt dk ;g dguk Bhd gh gS fd ¶dksbZ Hkh cqf¼ekuO;fDr vc rd djk/ku osQ fl¼kUrksa dks buls Li"V vkSj ljy fu;eksa osQ :i esa j[kus esa mruk liQy ugha gqvkftruk fd ,Me fLeFkA mlosQ rhoz vkSj fo'kky efLr"d us vius ls iwoZ dh lHkh tk¡p ,oa [kkstksa dks fcYoqQygh u;k :i ns fn;k vkSj mlosQ mÙkjkf/dkfj;ksa us ml fl¼kUrksa esa u rks dksbZ vf/d lq/kj gh fd;k vkSj u ghmUgksaus] yksd foÙk esa mu fl¼kUrksa dks tks LFkku izkIr Fkk] mlls dksbZ m¡Qpk LFkku fnyk;kA¸

ijUrq bldk vFkZ ;g ugha gS fd ckn osQ ys[kdksa us bl fn'kk esa tks ;ksxnku fd;k mldk dksbZ egÙo gh ughagSA csLVsfcy rFkk vU; ys[kdksa us djk/ku osQ ftl fl¼kUrksa dk izfriknu fd;k gS mUgsa Hkh ,d vPNh dji¼fr osQ egÙoiw.kZ fu/kZjd rRoksa esa fxuk tkrk gSA

;g ckr t:j gS fd tc dHkh ;g ik;k tk;s fd bu fl¼kUrksa esa ijLij Vdjko gks jgk gS rks ml fLFkfr esade egÙoiw.kZ fl¼kUr osQ eqdkcys lokZf/d egÙoiw.kZ fl¼kUr dks gh dke esa yk;k tk;sA mnkgj.k osQ fy,]lekurk o lqfo/k osQ eqdkcys mRikndrk dk fl¼kUr vf/d egÙoiw.kZ ekuk tkuk pkfg,A blh izdkj] vf/dek=kk dh ferO;f;rk dks de ek=kk dh lekurk osQ eqdkcys vf/d egÙo iznku fd;k tkuk pkfg, vFkokvf/d ek=kk dh lekurk dks de ek=kk dh ferO;f;rk osQ eqdkcys vf/d egÙo fn;k tkuk pkfg,A jkT;ksa osQiz'kklu dks liQy cukuk dj&i¼fr dj eq[; mís'; gksrk gS] ;fn de ek=kk dh lekurk ,oa lqfo/k dksmRikndrk osQ fy, NksM+ fn;k tk;s rks ,slk djuk dksbZ v;qfÙkQlaxr ugha gksxkA

6-4-8 ,d vPNh dj&iz.kkyh dh fo'ks"krk,¡ (Characteristics of a Good Tax System)

,d vkn'kZ dj iz.kkyh og gksrh gS tks vko';drkuqlkj lHkh izdkj osQ djksa dk lekos'k dj ysrh gSA ,Me fLeFkls ysdj vk/qfud vFkZ'kkfL=k;ksa osQ djkjksi.k osQ fl¼kUrksa osQ lEcU/ esa tks foospuk dh x;h gS mu lHkh rF;ksals ,d vPNh dj iz.kkyh dh fo'ks"krkvksa dk fuekZ.k gksrk gSA izR;sd dj iz.kkyh esa oqQN xq.k ,oa oqQN nks"k lEHko

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gksrs gSaA bl lEcU/ esa yqV~l dk dguk gS] ¶u rks dksbZ dj iw.kZr;k vPNk gksrk gS vkSj u gh iw.kZr;k [kjkcgksrk gSA¸ O;ogkj esa dksbZ iz.kkyh nks"k eqÙkQ ugha gks ldrhA izfl¼ nk'kZfud ,MeaM coZQ dk dguk mfpr gS]¶dj yxkuk o yksxksa dks izlUu j[kuk mlh izdkj dfBu gS ftl izdkj I;kj djuk vkSj cqf¼eku cus jgukA¸fdlh le; fo'ks"k esa dksbZ dj&iz.kkyh mfpr gks ldrh gS vkSj le; ,oa ifjfLFkfr;ksa osQ ifjofrZr gksus ijvuqfpr gks ldrh gSA

,d vPNh dj&iz.kkyh dh D;k fo'ks"krk,¡ gksa ;g ljdkjh O;; dh izo`Qfr] ljdkjh dk;ks± osQ ckjs esa turk dhizfrfozQ;k,¡ jktdks"kh; uhfr] ns'k dh vkfFkZd n'kk vkSj jktuhfrd mís'; vkfn rÙoksa ij fuHkZj djrk gSA ;gh ugha,d vPNh dj iz.kkyh dh fo'ks"krk,¡ fodflr vFkZO;oLFkk esa fodkl'khy vFkZO;oLFkk dh rqyuk esa ;g fHkUugksaxhA

Jherh fgDl osQ erkuqlkj ,d vPNh dj iz.kkyh esa fuEufyf[kr xq.k gksus pkfg,µ

(i) turk ij tks djkjksi.k fd;k tkrk gS og muosQ Hkqxrku djus dh ;ksX;rk osQ muqlkj gksuk pkfg,A;g ;ksX;rk mudh vk; ,oa ifjokfd ifjfLFkfr;ksa ij fuHkZj djrh gSA

(ii) dj dk mís'; lkoZtfud lsokvksa dks foÙkh; O;oLFkkvksa osQ fy, fuf'pr fd;k tkuk pkfg,A

(iii) dj&iz.kkyh lkoZHkkSfedrk ij vk/kfjr gksuh pkfg,A

la{ksi esa dgk tk ldrk gS fd ,d vPNh dj&i¼fr og gS ftlesa dj dks 'kuS% 'kuS% c<+k;k tk,] fdUrq ;q¼tSls ladVdky osQ voljksa ij Hkkjh dj dks O;ogkfjd ekuk tk ldrk gSA lk/kj.k fLFkfr esa] Hkkjh djk/ku(heavy taxation) dks] tks fd yksxksa osQ vkfFkZd thou ij izfrowQy izHkko Mkyrk gS] ok¡Nuh; ugha ekuk tkrkArFkkfi] gekjk er gS fd izR;{k rFkk ijks{k nksuksa gh izdkj osQ djksa dk vkJ; fy;k tkuk pkfg,] ijUrq dj&i¼fr,slh gksuh pkfg, fd mlosQ vojksgh vFkok izxfr fojks/h izHkko u iM+saA

uksV~l ,d vkn'kZ dj iz.kkyh og gksrh gS tks vko';drkuqlkj lHkh izdkj osQ djksa dk lekos'k dj ysrh gSA

,d vPNh dj&iz.kkyh dh fuEufyf[kr fo'ks"krk,¡ gksuh pkfg,µ

(1) dj lEiw.kZ dj&i¼fr osQ gh vax gSa (Taxes are Parts of the Tax-System)

ljdkj osQ djksa dks] vPNk gS ;g dgk tk;s fd jkT; osQ djksa dks] ,d ,dho`Qr vFkok la;qÙkQ dj&i¼fr osQvax osQ :i esa gh ns[kk tkuk pkfg,] vis{kko`Qr blosQ fd mUgsa vusd ijLij vlEcfU/r djksa osQ :i esa ghns[kk tk,] izR;sd dj ij bl n`f"V ls fopkj fd;k tkuk pkfg, fd dj&O;oLFkk esa mldk leqfpr LFkku D;kgSA bldk fu.kZ; dj&O;oLFkk osQ vU; djksa ls mlosQ ykHkksa o gkfu;ksa dh rqyuk djosQ fy;k tk ldrk gSAmnkgj.k osQ fy,] i`Fko~Q :i esa dksbZ Hkh dj vPNk ;k cqjk oSQlk Hkh gks ldrk gSA ijUrq dj&i¼fr osQ ,dvax osQ :i esa mldh fLFkfr Bhd blls mYVh gks ldrh gS] D;ksafd dj&i¼fr osQ ,d vax osQ :i esa gks ldrkgS ;g vU; djksa osQ cqjs izHkkoksa dks nwj dj ns vFkok vU; djksa osQ oqQN vok¡Nuh; ifj.kkeksa dks vkSj Hkh c<+knsA dksbZ dj&i¼fr esa vko';d lUrqyu Hkh LFkkfir dj ldrk gS vFkok ;g orZeku lUrqyu dks fcxkM+ Hkhldrk gSA fo/k;dksa ,oa 'kkldksa osQ le{k ;g ,d eq[; leL;k fo|eku jgrh gS fd lUrqfyr] ,dhÑr rFkkle:i dj&i¼fr dk fuekZ.k oSQls fd;k tk, vkSj bl leL;k dk lek/ku osQoy rHkh gks ldrk gS tcfddj&O;oLFkk osQ lEiw.kZ <kaps esa fofHkUu djksa dk rkuk&ckuk ,sls cquk tk, fd mlls dj&i¼fr esa cgq:irk(symmetry) vk;s vkSj mldk fojks/ de ls de gksA


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fdlh ,di{kh; djkjksi.k dh rqyuk esa ljdkj dks djksa ls ,d iw.kZ feys&tqys :i ls vf/d vk; izkIr gksrhgSA la{ksi esa ;g dgk tk ldrk gS fd ljdkj dks vf/d jktLo izkIr djus osQ fy, dj&i¼fr osQ vk/kj dksvf/d O;kid :i iznku djuk pkfg,A bl rF; dks layXu js[kkfp=k dh lgk;rk ls vklkuh ls Li"V fd;k tkldrk gSA layXu fp=k esa X-v{k ij dj jktLo rFkk Y-v{k ij lhekUr lkekftd R;kx n'kkZ;k xk;k gSA ;gk¡;g n'kkZ;k xk;k gS fd izFke dj esa lhekUr lkekftd R;kx] f}rh; ,oa r`rh; dj ls de gSA ljdkj lcls igysjktLo izkIr djus osQ fy, izFke dj dk lgkjk ysxhA jktLo izkIr djkus osQ fy, dj dh ek=kk esa o`f¼ djsxhfdUrq a fcUnq osQ i'pkr~ izFke dj dk lhekUr lkekftd R;kx f}rh; dj ls vf/d gks tk;sxkA bl fLFkfr esaljdkj vf/d jktLo izkIr djus osQ fy, f}rh; dj dh lgkjk ysxhA vf/d jktLo izkIr djkus osQ fy, f}rh;dj dh ek=kk eas o`f¼ dh tk;sxh fdUrq b fcUnq osQ i'pkr~ f}rh; dj dk lhekUr lkekftd R;kx r`rh; dj lsvf/d gksxkA ,slh fLFkfr esa ljdkj vf/d jktLo izkIr djus osQ fy, r`rh; dj yxk;sxhA bl izdkj Li"V gSfd ljdkj dks vf/d jktLo izkIr djkus osQ fy, dj dk O;kid {ks=k <w¡<+uk gksxkA

vkjksgh vk;&dj rFkk mÙkjkf/dkj djksa dk mi;ksx mPp vk; okys oxks± ij rFkk mlosQ }kjk iz;qÙkQ oLrqvksa ijHkkjh cks> Mkyus osQ fy, fd;k tk ldrk gSA ,sls Hkh dj yxk;s tk ldrs gSa tks fd fuEu vk; okys oxks± rdigq¡p losaQA dj dksbZ ls Hkh yxk;s tk,¡] ijUrq mudk pquko rd lqfu;ksftr lkekftd uhfr osQ vuqlkj fd;k tkukpkfg,A bl lEcU/ esa ,d cM+h leL;k lnk ;g cuh jgh gS fd oqQy dj izkfIr;ksa esa lEifÙk&dj] oLrq&dj]vk;&dj rFkk vU; djksa osQ vuqikr dk irk oSQls yxk;k tk,\ vr% dj&i¼fr ,slh gksuh pkfg, tks bu lHkhleL;kvksa dk mi;qÙkQ lek/ku izLrqr dj losQA

(2) vf/dre lkekftd ykHk (Maximum Social Benefit)

djk/ku dks ljdkjh vk; izkIr djus dk gh lk/u ugha eku ysuk pkfg, cfYd oqQN ,sls lkekftd y{;ksa dhiwfrZ dk Hkh lk/u ekuk tkuk pkfg, tSls fd /u dk iqufoZrj.k djkuk rFkk vk; dh vlekurkvksa dks dedjukA ljdkjh lsokvksa dh foÙkh; O;oLFkk djus osQ fy, Hkh djk/ku dk mi;ksx fd;k tk ldrk gSA bldkmi;ksx miHkksx dks fu;fU=kr ,oa fu;fer djus osQ fy, Hkh fd;k tk ldrk gS_ mnkgj.k osQ fy,] Hkkjh mRiknu'kqYd yxkdj 'kjkc rFkk vU; u'khys inkFkks± osQ miHkksx dks lhfer djukA ,sls mik;ksa ls ns'k osQ lkekftddY;k.k esa o`f¼ gksrh gSA bl izdkj] vPNh dj&i¼fr og gS tks ns'k dks vf/dre lkekftd ykHk iznku djusosQ fo"k; esa vk'oLr djs rFkk mls osQoy ljdkjh vk; izkIr djus dk gh lk/u u eku fy;k tk,A

(3) djksa osQ Hkkj dk U;k;iw.kZ forj.k (Just Distribution of Tax Burden)

vPNh dj&i¼fr og gS tks fd djksa osQ Hkkj osQ U;k;iw.kZ forj.k osQ fo"k; esa vk'oLr djsA djksa osQ Hkkj osQU;k;iw.kZ forj.k osQ lEcU/ esa rhu fl¼kUr eq[;r% izpfyr gaSµ

(1) ykxr fl¼kUr (Cost Theory)µdjk/ku dk eki ljdkj }kjk izR;sd djnkrk dks iznku dh tkusokyh lsok dh ykxr }kjk fd;k tkuk pkfg,]

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(2) ykHk fl¼kUr (Benefit Theory)µdjk/ku dk eki izR;sd djnkrk dks ,slh lsok ls izkIr gksusokys ykHk osQ vk/kj ij fd;k tkuk pkfg,] vkSj

(3) lkeF;Z fl¼kUr (Ability to pay Theory)µdjksa dk fu/kZj.k izR;sd O;fÙkQ dh dj nsus dhlkeF;Z osQ vuqlkj fd;k tkuk pkfg,A

ykxr fl¼kUr mu lsokvksa ij ykxw ugha fd;k tk ldrk ftudk Hkqxrku dherksa osQ :i esa ugha] cfYd vU;

izdkj ls fd;k tkrk gSA (tSls fd ihNs djksa dh dherksa rFkk 'kqYdksa dh ifjHkk"kkvksa esa crk;k x;k gS) djksa dh

fLFkfr esa ykxr dk irk ugha yxk;k tk ldrkA dj ,d vfuok;Z va'knku gS tks fd lHkh ukxfjdksa ls fy;k tkrk

gS vkSj buesa ;g ugha ns[kk tkrk fd ljdkj }kjk iznku dh tkus okyh lsok dk fofHkUu O;fÙkQ;ksa us fdruk&fdruk

mi;ksx fd;k gSA bl izdkj ykxr fl¼kUr dks O;kogkfjd :i esa ykxw ugha fd;k tk ldrkA pw¡fd fofHkUu

djnkrkvksa dks iznku dh tkus okyh lsokvksa dh ykxr dk irk ugha yxk;k tk ldrk] vr% o`¼koLFkk isU'ku tSls

oqQN&,d ekeyksa dks NksM+dj] lsok ls izkIr gksus okys ykHk dk Hkh irk ugha yxk;k tk ldrkA lsok ls izkIr

gksus okys ykHk osQ fl¼kUr osQ vuqlkj rks isU'ku ikus okys O;fDr dks viuh lEiw.kZ isU'ku gh djksa osQ :i esa

ljdkj dks ykSVkuh gksxhA ;fn bl fl¼kUr osQ oqQN viokn (exceptions) j[ks tkrs gSa] rks ;g Li"V ugha gS

fd os fdl fu;e osQ vk/kj ij rFkk fdl le; rd j[ks tkus gSaA vUr esa 'ks"k cprk gS dj vnk djus dh

;ksx;rk dk fl¼kUr ;k lkeF;Z fl¼kUr] ftlosQ lEcU/ esa Hkh ;|fi ;g dfBukbZ lkeus vkrh gS fd izR;sd

djnkrk dh dj vnk djus dh lkeF;Z dk vuqeku oSQls yxk;k tk,] fdUrq fiQj Hkh bl fl¼kUr dks vU; lHkh

osQ eqdkcys Js"B ekuk tkrk gSA okLro esa] vPNh dj&i¼fr og gS tks U;wure oqQy R;kx osQ fo"k; esa vk'oLr

djs vkSj tks lekt osQ fu/Zu oxZ osQ eqdkcys /uh oxks± ij vf/d cks> MkysA vr% ,d vPNh dj&i¼fr

vkjksg.k (Progression) osQ fl¼kUr ij vk/kfjr gksrh gSA

(4) djksa dk lkoZykSfdd :i ls ykxw gksuk (Universal Application of Taxes)

;g Bhd gh gS fd izR;sd O;fÙkQ dks viuh lkeF;Z osQ vuqlkj gh dj vnk djuk pkfg, vkSj ftu yksxksa dh

dj nsus dh lkeF;Z ,d leku gks mu ij djksa dk cks> Hkh ,d&lk gh iM+uk pkkfg,A fdUrq Hkkjrh; dj&i¼fr

esa oqQN lhek rd ;g xq.k ugha ik;k tkrkA mnkgj.k osQ fy,] Hkkjr esa vk;&dj O;kid rFkk ,d leku :i

esa ugha yxk;k tkrk D;ksafd Ñf"k ls izkIr gksus okyh vk; ij ml lhek rd dj ugha yxk;k tkrk ftruk fd

xSj&Ñf"k {ks=kksa dh vk; ij yxk;k tkrk gSA blls mu yksxksa osQ eu esa vlUrks"k mRiUu gksrk gS tks fd xSj&Ñf"k

{ks=kksa esa yxs gSaA mlls vFkZO;oLFkk esa vlUrqyu mRiUu gksus dk Hkh Hk; jgrk gSA vr% vPNh dj&i¼fr rks ogh

gS tks fcuk fdlh Hksn&Hkko osQ lekt osQ izR;sd O;fÙkQ ij djksa dks O;kid ,oa ,d leku :i ls ykxw djsA

(5) jk"Vªh; vk; dh o`f¼ osQ lkFk gh ljdkjh vk; Hkh c<+uh pkfg,

(Revenues should Increase with the Increase in National Income)

dj&i¼fr dk <k¡pk ,slk gksuk pkfg, fd jk"Vh; vk; esa tSls&tSls o`f¼ gks] oSls&oSls gh mldk vf/dkf/d

vuqikr Lo;eso ljdkjh [ktkus esa vkrk jgs vkSj mldk ysus osQ fy, ljdkj dks dksbZ vfrfjDr dj u yxkuk

iM+sA bl n`f"V ls rks] Ñf"k vk; ij vFkok Hkwfe osQ iw¡thxr ewY; ij yxk;s tkus okys dj osQ eqdkcys] izfr ,dM+

Hkw&jktLo (land revenue) dh ek=kk] tks fd 10 o"kZ iwoZ fuf'pr dh xbZ Fkh] de ykHkizn gSA

blh izdkj] izR;sd nqdkunkj ij yxk;k x;k fLFkj dj (fixed tax) de ykHknk;d gksrk gS vis{kkÑr ml dj

osQ tks fd mudh fucy vk; (net income) vFkok oqQy fcfozQ;ksa ij yxk;k tkrk gSA bl izdkj vPNh

dj&i¼fr og gS ftlosQ vUrxZr jk"Vªh; vk;] izfr O;fDr vk;] iSnkokj rFkk miHkksx esa o`f¼ gksus osQ lkFk gh

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(6) izR;{k rFkk ijks{k djksa esa leUo; (Coordination between Direct and Indirect

Taxes)

vPNh dj&i¼fr dh jpuk ,d gh fdLe osQ djksa dks feykdj ughaa dh tkuh pkfg,] vfirq mlosQ vUrxZr lHkhizdkj osQ dj lUrqfyr ,oa lefUor (co-ordinated) rjhosQ ls yxk;s tkus pkfg,¡A izR;{k rFkk ijks{k djksadj&i¼fr esa leqfpr LFkku feyuk pkfg, rkfd okafNr ek=kk esa vk; dk izfriQy izkIr gks losQ vkSj mRiknurFkk miHkksx ij dksbZ izfrowQy izHkko Hkh u iM+s vusd ,sls YkkHk gSa tks izR;{k djkasa (direct taxes) esa ik;s tkrsgSa] ijks{k djksa (indirect taxes) esa ughaA ijUrq izR;{k djksa esa deh ;g gS fd os lEiw.kZ vFkZO;oLFkk (entire

economy) ij dj&Hkkj Mkyus esa leFkZ gksrsA vr% ,d vk/qfud ljdkj osQ c<+rs gq, [kpks± dks iwjk djus osQfy, os ;Fks"B ek=kk esa vk; ugha ns ikrsA fiQj] ,d ckr ;g gS fd ijks{k dj dk Hkqxrku djnkrk osQ fy,lqfo/ktud gksrk gSA vr% ;g lq>ko fn;k tkrk gS fd vFkZO;oLFkk ij vFkkZr~ mRiknu o forj.k ij dksbZizfrowQy izHkko Mkys fcuk] vf/dre ljdkjh vk; izkIr djus osQ fy, izR;{k rFkk ijks{k nksuksa gh izdkj osQ djyxk;s tkus pkfg,¡A

blh izdkj] vPNh dj&i¼fr dks osQoy vkjksgh (progressive) vFkok osQoy vuqikrh (proportional) djksaij gh fuHkZj ugha jguk pkfg,A bu nksuksa gh izdkj osQ djksa osQ vius xq.k rFkk nks"k gSaA vr% fdlh Hkh vPNhdj&i¼fr osQ fy, ;g vko';d gS fd vFkZO;oLFkk rFkk lEiw.kZ leqnk; osQ fgr esa bu nksuksa gh izdkj osQ djksadk ykHk mBk;k tk,A

vr% fu"d"kZ :i esa dgk tk ldrk gS fd vPNh dj&i¼fr esa fdlh ,d fo'ks"k fdLe osQ djksa ij ghvuko';d tksj ugha fn;k tkrk cfYd ,d lUrqfyr jhfr ls ,oa rky&esy osQ lHkh dj bl izdkj yxk;s tkrsgSa rkfd lEiw.kZ lekt ls gh vk; izkIr gks losQ vkSj miHkksx] mRiknu rFkk lEiw.kZ ns'k osQ vkfFkZd fodkl ijmudk dksbZ izfrowQy izHkko u iM+sA

(7) dj <¡kps esa vuqowQyrk

dj <k¡pk bl izdkj dk gksuk pkfg, rkfd ifjfLFkfr;ksa ,oa vko';drkuqlkj ifjorZu fd;k tk losQA vkfFkZdmPpkopu ij fu;U=k.k] iw.kZ jkstxkj dh LFkkiuk] nh?kZdkyhu xfrghurk dh izo`fÙk;ksa dk ns[kuk] ladVdky esaeqnzk&LiQhfr ij fu;U=k.k vkfn egÙoiw.kZ y{;ksa dks ljdkj vius dj <¡kps }kjk izkIr dj ldrh gSA

(8) djnkrkvksa osQ vf/dkj ,oa mudh leL;k ij è;ku

,d vPNh dj iz.kkyh dk fuekZ.k djnkrkvksa osQ vf/dkj ,oa mudh leL;kvksa dks è;ku esa j[kdj gh fd;ktkuk pkfg,A bl lEcU/ esa fuEufyf[kr rF; egÙoiw.kZ gSaµ

(i) dj ls lEcfU/r dj dkuwu vf/d Li"V ,oa ljy gksus pkfg,¡ rkfd ,d lkekU; O;fDr Hkh bUgsavklkuh ls le> losQ A

(ii) djksa dk Hkqxrku ,oa olwyh osQ lEcU/ esa ljdkjh de ls de gksuk pkfg,A dj uhfr ,oa djolwy djus dk ,slk le; gksuk pkfg, tks djnkrksa osQ fy, lqfo/ktud gksA

(iii) djnkrkvksa dh f'kdk;rksa ,oa dfBukb;ksa dks vfr 'kh?kzrk ls mfpr dk;Zokgh djosQ lek/ku djukpkfg,A bl lEcU/ esa oqQ'ky iz'kklu vf/d lgk;d fl¼ gks ldrk gSA f'kfFky iz'kklu ,oavyksdfiz; jktLo uhfr;ksa ls dj ns; {kerk esa ßkl gksrk gSA

(9) mRiknu ij izHkko (Effects on Production)

,d vPNh dj&i¼fr vFkZO;oLFkk osQ rhoz xfr ls vkfFkZd fodkl osQ izfr vk'oLr djkrh gSA og O;kikj rFkkm|ksx osQ fodkl esa ck/d ugha curh vPNh dj&i¼fr dk <¡kpk bl izdkj cuk;k tkuk pkfg, ftlls fd ogvfrfjDr ;k iQkyrw lk/uksa dks vFkZO;oLFkk ls vyx dj ns rFkk yksxksa dh dke djus] cpr djus o fuos'k djusdh ;ksX;rk ij bldk izR;{k ;k ijks{k :i ls dksbZ izfrowQy izHkko u iM+sA dj&i¼fr ,slh gksuh pkfg, tks lnkmRiknu&o`f¼ dks izksRlkgu ns vFkkZr~ og yksxksa dks dke djus] cpr djus rFkk fuos'k (invest) djus osQ fy,

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izksRlkfgr djsA bl ckr dks MkYVu us cMs+ gh uis&rqys 'kCnksa esa bl izdkj O;ÙkQ fd;k gS fd] ¶vkfFkZd n`f"Vdks.kls djk/ku dh loksZÙke i¼fr og gS tks fd lcls vPNs vFkok lcls de cqjs vkfFkZd izHkko Mkyrh gSA¸

(10) forj.k dk izHkko (Effects on Distribution)

djk/ku dk iqjkuk mís'; rks osQoy vk; izkIr djuk ek=k gh jgrk FkkA izkphu le; esa] pw¡fd jkT; dks FkksMs+ ghdk;Z lEiUu djus gksrs Fks] vr% djk/ku dks jkT; osQ fy, /u izkfIr dk ,d lk/u ek=k le>k tkrk Fkk] ijUrq^osQoy vk; osQ fy, djk/ku* bl fopkj dks vc ,slk eè;dkyhu ukjk le>k tkrk gS tks fd orZeku n'kkvksaesa drbZ Hkh ykxw ugha gksrkA dgk tkrk gS fd orZeku le; esa djk/ku dk mi;ksx oqQN lkekftd y{;ksa dhizkfIr osQ ,d vL=k osQ :i esa fd;k tk ldrk gS] tSls fd vk; dh vlekurkvksa dks nwj djuk] lkèkuksa dksmRiknd mi;ksxksa dh vksj dks eksM+uk rFkk leqnk; osQ lkekftd dY;k.k esa o`f¼ djukA tks dj] vk; dksO;fDr;ksa osQ ikl ls ljdkj dh vksj dks LFkkukUrfjr dj nsrs gSa muls gks ldrk gS fd xSj&ljdkjh miHkksx rFkkfuos'k (investment) dk Lo:i gh cny tk, vkSj ;g fLFkfr jk"Vh; vk; dk Lrj m¡Qpk mBkus esa lgk;dfl¼ gks ldrh gSA vr% fu"d"kZ osQ :i esa dgk tk ldrk gS fd vPNh dj&i¼fr og gS tks jk"Vh; vk; dho`f¼ rFkk vkenfu;ksa osQ leku ,oa U;k;iw.kZ forj.k osQ fo"k; esa vk'oLr djsA

(11) ljdkjh vk; dh ek=kk rFkk dY;k.k (Size of Revenue and Welfare)

izkphu vFkok laLFkkid vFkZ'kkfL=k;ksa (Classical Economists) dk fo'okl Fkk fd ljdkjh vk; dk vfUrefu/kZjd rÙo ns'k osQ O;fDr;ksa osQ ikl fo|eku /u (Wealth) gh gS vkSj ljdkjh vk; dh izkfIr osQoy ml/u ij dj yxkdj gh dh tk tkrh gSA bl izdkj] os okf.kfT;d vk; tSls vU; Ïksrksa dk irk yxkus esa vliQyjgsA

mldk ;g Hkh fopkj Fkk fd xSj&ljdkjh {ks=k dh vksj dks lk/uksa osQ LFkkukUrj.k ls ykHk osQ LFkku ij gkfu;k¡gh vf/d gksrh gSaA ;g fl¼kUr fd ljdkj] tks lcls de dj yxkrh gS lcls de [kpZ djrh gS] orZeku le;osQ fy, mi;qÙkQ ugha gSA orZeku le; esa rks lkekftd U;k; iznku djus rFkk vkfFkZd lekurk ykus osQ fy, Hkhljdkj dks /u dh vko';drk gksrh gS vkSj djk/ku vk; dh vlekurk,¡ nwj djus] lkekftd U;k; ykus dkegÙoiw.kZ lk/u gSA

;gk¡ ;g ckr Hkh è;ku j[kus dh gS fd ljdkjh vk; dh ek=kk ls vk'k;] vkSj oqQN ugha] osQoy lkèkuksa dhmiyC/rk (availability of resources) ls gh gSA fdlh Hkh ns'k dk vkfFkZd dY;k.k bl ckr ij fuHkZj gksrkgS fd ;s miyC/ lk/u oSQls izkIr fd;s tkrs gSa rFkk mudk mi;ksx fd;k tkrk gSA ;g gks ldrk gS fd fdlhns'k esa ljdkjh vk; cM+h ek=kk esa gksus ij vkfFkZd dY;k.k dh ek=kk cgqr FkksM+h gks vkSj ,slk rc gks ldrk gStcfd cM+h vk; iznku djus okyk djk/ku mRiknu rFkk forj.k ij izfrowQy izHkko Mkyrk gksA blosQ foijhr];fn fdlh ns'k dk djk/ku mRiknu rFkk U;k;iw.kZ forj.k dks izksRlkfgr djrk gS rks ogk¡ ljdkjh vk; dh ek=kkde gksus ij Hkh vkfFkZd dY;k.k vf/d ek=kk esa ns[kk tk ldrk gSA vr% ljdkjh vk; dh cM+h ek=kk osQoyrHkh mYys[kuh; vuqowQy izHkko Mky ldrh gS tcfd mls cqf¼eÙkkiw.kZ fofHk=k enksa ij [kpZ dj fn;k tk,A blizdkj] ljdkjh [kpZ Hkh mruk gh egÙoiw.kZ gS ftruh fd ljdkjh vk;A

bl izdkj fu"d"kZ :i esa dgk tk ldrk gS fd vPNh dj&i¼fr og gS tks u osQoy jkT; dks i;kZIr vk; iznkudjs] vfirq vk; rFkk /u osQ forj.k esa ikbZ tkus okyh vlekurkvksa dks nwj djosQ ns'k osQ vkfFkZd dY;k.k esaHkh o`f¼ djsa A

6-4-9 fodkl'khy vFkZO;oLFkk esa dj&iz.kkyh (Tax Structure in a Developing Economy)

izR;sd vFkZO;oLFkk esa dj&iz.kkyh dk Lo:i bl izdkj dk gksuk pkfg, fd og vFkZO;oLFkk dh vk/kjHkwrvko';drkvksa ,oa mís'; dh iwfrZ dj losQA ,d Hkkjr tSlh fodflr vFkZO;oLFkk dh vk/kjHkwr leL;k^vkfFkZd fLFkjrk* dks cuk;s j[kus dh gksrh gS rkfd ogk¡ iw.kZ jkstxkj dh fLFkfr crh jgsA blfy, fodflr


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vFkZO;oLFkk esa dj&iz.kkyh dk Lo:i bl izdkj dk gksuk pkfg, ftlls fd ogk¡ vkfFkZd fLFkjrk ,oa iw.kZ jkstxkjdks cuk;s j[kus esa lg;ksx fey losQA fdUrq fodflr vFkZO;oLFkk dh dj&iz.kkyh fodkl'khy vFkZO;oLFkk osQfy, mi;qÙkQ ugha ekuh tkrh gSA D;ksafd fodkl'khy vFkZO;oLFkkvksa dh eq[; leL;k vkfFkZd fodkl dh xfrdks rst djus dh gksrh gSA ,slh fLFkfr esa fodkl'khy vFkZO;oLFkkvksa esa dj&iz.kkyh dk Lo:i ,slk gksuk pkfg,ftlls iw¡th fuekZ.k dh nj esa o`f¼ djosQ vkfFkZd izxfr dh nj dks c<+k;k tk losQ] eqnzk&LiQhfr ij fu;U=k.kfd;k tk losQ rFkk /u vkSj vk; osQ forj.k esa vlekurkvksa esa deh dh tk losQA bl izdkj Li"V gS fdfodkl'khy ns'kksa dh dj&iz.kkyh fodflr ns'kksa dh dj&iz.kkyh ls fHkUurk fy, gksrh gSA

fodk'khy ns'kksa dh dj&iz.kkyh osQ lEcU/ esa izfl¼ vFkZ'kkL=kh izks- fdUMys ctZj (Kindley Berger) dkdguk gS fd bu ns'kksa esa dj&uhfr osQ nks eq[; mís'; gksus pkfg,µ

(i) vuko';d miHkksx o`f¼ rFkk lVVk vkfn ij fu;U=k.k rFkk

(ii) iw¡th fuekZ.k esa o`f¼ djukA

izks- ek;j ,oa ckYMfou (Meier and Baldwin) osQ vuqlkj fodkl'khy ns'kksa dh uhfr rHkh izHkko'khy gksxhtcfd mllsµ

(i) yksxksa dh djnku {kerk c<+kbZ tk losQA

(ii) iz'kklu dks oqQ'ky ,oa bZekunkj cuk;k tk losQ] rFkk

(iii) U;k; ,oa lekurk LFkkfir dh tk losQA

fdUrq bu ns'kksa esa lqn`<+ dj&O;oLFkk dk fuekZ.k djrs le; fuEu ckrksa ij è;ku fn;k tkuk pkfg,µ

(1) iw¡th fuekZ.k dh nj esa o`f¼ djuk (Increase in the rate of Capital Formation)µfodkl'khy ns'kksa esa iw¡th fuek.kZ dh nj cgqr uhph gksrh gSA blfy, bu ns'kksa esa djkjksi.k dk eq[; mís'; muleL;kvksa dk gy djuk gksuk pkfg,A dj uhfr }kjk orZeku miHkksx esa dVkSrh djosQ cprksa esa o`f¼ dh tkldrh gSA blosQ vfrfjÙkQ djkjksi.k }kjk lk/uksa dk fofHkUu mRiknd ,oa vuqRiknd {ks=kksa esa iqufoZrj.k djosQiw¡th fuekZ.k dh nj esa c<+ksrjh dh tk ldrh gSA

(2) vkfFkZd fodkl dks xfr nsuk (To Accelerate the Economic Development)µfodkl'khyns'kksa esa eq[; leL;k vkfFkZd fodkl dh xfr esa o`f¼ djus dh gksrh gSA ,slh fLFkfr esa dj uhfr ,slh fu/kZfjrdjuh pkfg, rkfd ns'k osQ mRiknu esa vf/d ls vf/d o`f¼ dh tk losQA blossQ fy, djkjksi.k ls yksxksa osQdke djus dh {kerk ,oa bPNk] cpr ,oa fofu;ksx dh {kerk o bPNk dks c<+kuk vko';d gSA mRiknu o`f¼osQ fy, djkjksi.k dh lgk;rk ls lk/uksa dh Hkh fofHkUu {ks=kksa esa iqufoZrfjr fd;k tk ldrk gSA

(3) vkfFkZd vfrjsd dks xfr'khy djuk (To Mobilize the Economic Surplus)µbu ns'kksa esa dkiQhvkfFkZd vfrjsd miHkksx tSls vuqRiknd dk;ks± ij O;; dj fn;k tkrk gS ftlls iw¡th fuekZ.k dks gkfu igq¡prhgSA vf/dka'k vkfFkZd vfrjsd miHkksx ij O;; dj fn;k tkrk gSA vr% bu ns'kksa esa dj&O;oLFkk ,slh gksuh pkfg,tks lk/uksa dks futh miHkksx ls gVkdj iw¡th fuekZ.k dh vksj izsfjr dj losQ vkSj iw¡th fuekZ.k osQ vk/kj esa fujUrjo`f¼ dj losQA

(4) vkfFkZd fo"kerkvksa dks de djuk (To Minimize the Economic Disequalities)µ fodkl'khyns'kksa esa vkfFkZd fo"kerk,¡ vf/d ikbZ tkrh gSaA ljdkj dks pkfg, fd og bl izdkj dh dj&uhfr dk fuekZ.kdjs ftlls ns'k esa vkfFkZd fo"kerk,¡ de ls de dh tk losaQA bl mís'; dh iwfrZ djkjksi.k }kjk dh tk ldrhgSA vk; ,oa /u esa lekurk ykus osQ fy, izxfr'khy dj uhfr viuk;h tk ldrh gS vFkkZr~ /uh oxZ ij vf/dnj ls dj yxk;k tk, rFkk fuEu oxZ ij cgqr de vU;Fkk mUgsa NwV nh tk ldrh gSA blosQ vfrfjÙkQ /uh oxZls djksa }kjk izkIr /u dks lkekftd ykHk dh lsokvksa esa O;; djuk pkfg,A

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(5) eqnzkLiQhfr ij fu;U=k.k (Control on Inflation)µdjkjksi.k eqnzkLiQhfr dks fu;fU=kr djus dk vpwdvL=k ekuk tkrk gSA fodkl'khy ns'kksa esa O;; rFkk ghukFkZ izcU/u osQ dkj.k eqnzkLiQhfr dh xEHkhj fLFkfr ikbZtkrh gSA bl izdkj dh fLFkfr esa ,d vksj fofu;ksx vkSj vk; esa o`f¼ gksrh gS fdUrq nwljh vksj mRiknu esa mlvuqikr esa o`f¼ ugha gks ikrh gS ftlosQ ifj.kkeLo:i oLrqvksa dh ek¡x rFkk ewY; nksuksa esa o`f¼ gks tkrh gS vkSjeqnzkLiQhfr dh fLFkfr mRiUu gks tkrh gSA bldks fu;fU=kr djus osQ fy, bu ns'kksa esa djkjksi.k dk lgkjk fy;ktkrk gSA dj&iz.kkyh ,slh gksuh pkfg, tks yksxksa dh vfrfjÙkQ ozQ; 'kfDr dks de dj losQ vkSj ,sfPNd cprdks c<+kok ns losQA

(6) ;ksX;rkuqlkj va'knku (Contribution according to Ability)µdj&iz.kkyh ,slh gksuh pkfg, fdlHkh yksx ljdkj dks oqQN u oqQN va'knku vo'; nsa vkSj djkjksi.k dj lkeF;Z osQ vuqlkj olwy fd;k tk,A,slk djus ls nks ykHk gksaxs&izFke] ljdkj dks vf/d ek=kk esa jktLo izkIr gks losQxk rFkk nwljs dj&Hkkx dkforj.k U;k;iw.kZ gks losQxkA la{ksi esa dgk tk ldrk gS fd dj&iz.kkyh ,slh viuk;h tkuh pkfg, ftlosQvUrxZr lHkh O;fDr viuh lkeF;Z osQ vuqlkj dj pqdk losaQA



6. djkjksi.k fl¼kar dk izfriknu fdlus fd;k\

(v) ,Me fLeFk (c) gSMys

(l) vjLrq (n) csLVsfcyA

7. loZizFke djk/ku dks D;k gksuk pkfg,\

(v) vuqRiknd (c) mRiknd

(l) miHkksx (n) lHkhA

8. tks vko';drk vuqlkj lHkh izdkj osQ djksa dk lekos'k dj ysrh gS mls D;k dgrs gSa\

(v) nks"kiw.kZ dj iz.kkyh (c) lerk dj iz.kkyhA

(l) vkn'kZ dj iz.kkyh (n) foÑr dj iz.kkyhA


• lu~ 1500 osQ i'pkr~ tc vk/qfud jkT; dk mn; gqvk] rks 'kuS% 'kuS% djk/ku (Taxation) us vR;UregÙoiw.kZ LFkku izkIr dj fy;kA ljdkjh [kpZ dh o`f¼ osQ lkFk gh vk; osQ u;s&u;s Ïksr <w¡<+usvko';d gks x;s vkSj os <w¡<s x;s ubZ&ubZ lEifÙk;ksa ij] ubZ&ubZ O;kolkf;d fozQ;kvksa ij rFkk miHkksxdh ubZ&ubZ oLrqvksa ij dj yxkdj 19oha vkSj 20oha 'krkCnh esa vk; dj rFkk mÙkjkf/dkj dj dk egÙoc<+kA

• lu~ 1929 osQ vUr esa vkjEHk gksus okyh vkSj yEch vof/ rd ¯[kpus okyh eUnh (depression) usoqQN izpfyr djksa dh mi;ksfxrk dks lekIr dj fn;k vkSj lkekftd lgk;rk ij ljdkjh O;; esa gksusokyh o`f¼ us u;s&u;s djksa dh ek¡x mRiUu dj nhA

• izR;sd jkT; osQ ukxfjdksa dks ;FkklEHko viuh&viuh ;ksX;rk osQ vuqikr esa ljdkj dh lgk;rk osQ fy,va'knku djuk pkfg,] vFkkZr~ ml vk; osQ vuqikr esa ftldk vkuUn os jkT; osQ laj{k.k esa izkIr djrsgSa---A bl fl¼kUr dk vuqdj.k djus ls djk/ku dh lekurk izkIr dh tk ldrh gS vkSj bldh mis{kkdjus ls djk/ku dh vlekurk ;g fl¼kUr ;g Li"V crkrk gS fd ljdkj dks vius O;; dh iwfrZ osQfy, izR;sd ukxfjd ls mldh ;ksX;rkuqlkj dj olwy djuk pkfg,A


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yksd foÙk

• izR;sd dj ,sls le; rFkk ,slh jhfr ls olwy fd;k tkuk pkfg, fd mldks vnk djuk djnkrk osQ fy,lcls vf/d lqfo/ktud gksA

• izR;sd dj bl izdkj yxk;k rFkk olwy fd;k tkuk pkfg, fd mlosQ }kjk jkT; osQ dks"k esa ftruk /uvk;s] yksxksa dh tsc ls mlosQ vykok iQkyrw /u de ls de ek=kk esa fudysA

• loZizFke djk/ku dks mRiknd gksuk pkfg,A

• jktLo O;oLFkk dk eq[; mís'; jkT; osQ [kpks± osQ fy, vk; izkIr djuk gksrk gS] vr% foÙk eU=khLoHkkor% gh dj }kjk izkIr gksus okyh jde ls gh mlosQ xq.kksa dk vuqeku yxkrk gSA

• ;fn eq>ls ,d vPNh dj&i¼fr dh O;k[;k djus dks dgk tk;s rks eSa dgw¡xk fd vPNh dj&i¼frog gS tks yksxksa dh vifjfer la[;k ij cgqr gYdk ncko Mkys vkSj Hkkjh ncko fdlh ij Hkh ughaA

• u rks dksbZ dj iw.kZr;k vPNk gksrk gS vkSj u gh iw.kZr;k [kjkc gksrk gSA


• djkjksi.k (Taxation)µdj yxkukA

• vk;&dj (Income Tax)µvk; ij yxus okyk djA


1- djk/ku osQ fodkl ij izdk'k Mkfy,A

2- fuf'prrk osQ fl¼kar dh vkykspukRed O;k[;k izLrqr djsaA

3- ykspnkj fl¼kar D;k gS\

4- dj osQ fdrus igyw gSa\ fy[ksaA

5- ¶jk"Vªh; vk; dh o`f¼ osQ lkFk gh ljdkjh vk; Hkh c<+uh pkfg,¸A bl dFku ls vki dgk¡ rd lgergSa\ vius fopkj izLrqr dhft,A


1. ,sfPNd 2. 1500 3. ,Me fLeFk 4. gSMys

5. iz'kklfud 6. (v) 7. (c) 8. (l)A




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bdkbZ —7% dk;Z&lk/d fl¼kar

bdkbZµ7: dk;Z&lkèkd fl¼kar

(Expediency Theory)


mís'; (Objectives)


7.1 fl¼kar dk ewY;kadu (Evaluation of Theory)




7.5 lUnHkZ iqLroasQ (Further Readings)

mís'; (Objectives)


• dk;Z&lk/d fl¼kar ls lacaf/r ewY;kadu izfØ;k dks le>us esaA


bl fl¼kar esa bl ckr dks egÙo fn;k x;k gS fd osQoy mUgha djksa dks yxkus dk vkSfpR; curk gS ftUgsa olwyHkh fd;k tk ldrk gks rFkk ftuls jktLo dh izkfIr Hkh gks losQA fdlh ,sls dj dks yxkuk ftls olwy u fd;ktk losQ] ,d vFkZghu iz;Ru osQ flok oqQN ugha dgk tk ldrkA bl fl¼kar esa ;g er Hkh fufgr gS fd ljdkjdks fdlh fopkjkèkhu dj dks viukus esa mlosQ laHkkfor izHkkoksa ij fopkj djus dh vko';drk ugha gSAvuqekfur izHkkoksa osQ gkfudkjd gksus ij Hkh ;fn dj&jktLo dh mfpr jkf'k izkfIr gks ldrh gks rks ,slk djvLohdk;Z ugha gksuk pkfg,A

7-1 fl¼kar dk ewY;kadu (Evaluation of Theory)

(1) ;g fl¼kar vo'; ,d dVq lR; ij vkèkkfjr gS] ijarq ;g lR; osQoy udkjkRed gSA O;kogkfjdrk osQLrj ij gj ljdkj rFkk gj foèkku&eaMy osQ le{k jktLo&izkfIr osQ vfrfjDr Hkh vusd mís'; jgrs gSa ftuosQdkj.k osQoy dk;Z&lkèkdrk osQ vkèkkj ij fdlh dj dks viuk, tkus dh laHkkouk vfr de gksrh gSA blosQvfrfjDr lkekU;r% lekt esa fofHkUu oxks± dh ;g ps"Vk jgrh gS fd djns;rk dk Hkkj eq[; :i ls vU; oxks±ij gh Fkksik tk,A ok£xd fufgr LokFkks± (sectarian or vested interests) osQ fy, ljdkj ij lc izdkj lsncko Mkys tkrs gSaA bl dkj.k dbZ ckj ljdkj ncko esa vkdj Hkh dj lacaèkh fu.kZ; ys ysrh gSA


uksV

yksd foÙk

(2) ;g rF; Hkh è;ku nsus ;ksX; gS fd fdlh ljdkj osQ fy, viuh =kqfV;ksa ij fopkj fd, fcuk dksbZ djyxkuk mfpr ugha Bgjk;k tk ldrkA ljdkj dks viuh iz'kklfud =kqfV;ksa rFkk dj olwyus dh ykxr vkfn vusdigyqvksa ij fopkj djus osQ i'pkr gh fdlh dj osQ viukus dk fu.kZ; ysuk pkfg,A dj bl izdkj yxkuk pkfg,fd djnkrkvksa dks vuko';d ijs'kkuh u gksA

(3) fdlh dj&iz.kkyh dk iwjk fuekZ.k osQoy dk;Z&lkèkdrk osQ vkèkkj ij djus ls lekt mlosQ vusd laHkkforykHkksa ls oafpr jg tkrk gSA ;g rF; loZekU; gS fd dj vFkZO;oLFkk ij xgjs izHkko Mkyrs gSaA ,slh fLFkfr esaljdkj dk iz;Ru ;g gksuk pkfg, fd ;FkklaHko vPNs izHkkoksa esa c<+ksrjh rFkk cqjs izHkkoksa esa deh gksA ;fn djiz.kkyh osQ fuekZ.k esa bldk laHkkfor izHkkoksa ij fopkj u fd;k tk, rks ;g lekt osQ fy, vfr gkfudkjd Hkhfl¼ gks ldrh gSA

uksV~l fu"d"kZ ;g fudyrk gS fd fdlh ,sls dj osQ yxkus dk vkSfpR; ugha curk ftls olwyk u tk losQAijarq ,sls lHkh ^;ksX;* djksa dks ,d cjkcj u ekudj muesa ls loksZÙke djksa dks pquuk pkfg, ftllslekt vkSj vFkZO;oLFkk dks de ls de gkfu rFkk vfèkd ls vfèkd fgr dh izkfIr gksA



1. fdlh ,sls dj dks yxkuk ftls olwy u fd;k tk losQ] ,d --------- iz;Ru osQ flok oqQN ugha dgk tkldrkA

2. ;g fl¼kar vo'; dVq lR; ij vk/kfjr gS] ijarq ;g lR; osQoy --------- gSA

3. fdlh dj iz.kkyh dk iwjk fuekZ.k osQoy dk;Z&lk/drk osQ vk/kj ij djus ls lekt mlosQ vusdlaHkkfor --------- ls oafpr jg tkrk gSA

4. lHkh ;ksX; djksa dks ,d cjkcj u ekudj muesa ls --------- djksa dks pquuk pkfg,A

5. fdlh ljdkj osQ fy, viuh =kqfV;ksa ij fopkj fd, fcuk dksbZ --------- ugha yxkuk pkfg,A


• fdlh ,sls dj dks yxkuk ftls olwy u fd;k tk losQ] ,d vFkZghu iz;Ru osQ flok oqQN ugha dgktk ldrkA bl fl¼kar esa ;g er Hkh fufgr gS fd ljdkj dks fdlh fopkjkèkhu dj dks viukus esamlosQ laHkkfor izHkkoksa ij fopkj djus dh vko';drk ugha gSA

• ;g fl¼kar vo'; ,d dVq lR; ij vkèkkfjr gS] ijarq ;g lR; osQoy udkjkRed gSA O;kogkfjdrk osQLrj ij gj ljdkj rFkk gj foèkku&eaMy osQ le{k jktLo&izkfIr osQ vfrfjDr Hkh vusd mís'; jgrsgSa ftuosQ dkj.k osQoy dk;Z&lkèkdrk osQ vkèkkj ij fdlh dj dks viuk, tkus dh laHkkouk vfr degksrh gSA

• ;g rF; Hkh è;ku nsus ;ksX; gS fd fdlh ljdkj osQ fy, viuh =kqfV;ksa ij fopkj fd, fcuk dksbZ djyxkuk mfpr ugha Bgjk;k tk ldrkA

• fdlh dj&iz.kkyh dk iwjk fuekZ.k osQoy dk;Z&lkèkdrk osQ vkèkkj ij djus ls lekt mlosQ vusdlaHkkfor ykHkksa ls oafpr jg tkrk gSA ;g rF; loZekU; gS fd dj vFkZO;oLFkk ij xgjs izHkko MkyrsgSaA

uksV


bdkbZ —7% dk;Z&lk/d fl¼kar


• dk;Z&lk/d (Expediency)µdk;Z lk/us okykA

• ewY;kadu (Evaluation)µewY; vk¡dukA


1- dk;Z&lk/d fl¼kar dk D;k egÙo gS\

2- dk;Z&lk/d fl¼kar dk ewY;kadu djsaA


1. vFkZghu 2. udkjkRed 3. ykHkksa 4. loksZÙke

5. djA







uksV

yksd foÙk

bdkbZµ8: lkekftd&jktuhfrd fl¼kar

(Socio-Political Theory)


mís'; (Objectives)


8.1 lkekftd&jktuhfrd fl¼kar (Socio-Political Theory)

8.2 fl¼kar dk ewY;kadu (Evaluation of Theory)





mís'; (Objectives)


• lkekftd&jktuhfrd fl¼kar dks tkuus esaA

• fl¼kar osQ ewY;kadu dks le>us gsrqA


oSxuj dk er Fkk fd futh laifÙk vkSj mÙkjkf/dkfjrk dk vfLrRo osQoy lekt osQ lkStU; rFkk ljdkj osQlaj{k.k osQ dkj.k gh laHko gSA budk vfLrRo fdlh nSoh vkKk dh nsu ugha gSA blfy, ljdkj dk ;g vf/dkjcurk gS fd laifÙk osQ LokfeRo vkSj mÙkjkf/dkfjrk dks ;Fkksfpr fu;fer djs ftlls lekt osQ fgrksa dh j{kkgks losQA

8-1 lkekftd&jktuhfrd fl¼kar (Socio-Political Theory)

bl fl¼kar dks teZuh osQ ,MksYiQ oSxuj (Adolph Wagner) us izfrikfnr fd;kA bl fl¼kar dh ewy èkkj.kk;g gS fd djksa dk pquko mlosQ lkekftd vkSj jktuhfrd mís';ksa osQ vkèkkj ij fd;k tkuk pkfg,A teZu&n'kZudh izFkkuqlkj oSxuj dk Hkh ;g fopkj Fkk fd fdlh leL;k dk lekèkku O;fDroknh n`f"Vdks.k ls ugha] izR;qrlkewfgd] lkekftd vkSj jktuhfrd n`f"Vdks.k ls fd;k tkuk pkfg,A lekt osQoy O;fDr;ksa dk ,d lewg ghugha gksrkA bldk ,d viuk vfLrRo Hkh gksrk gS ftls cuk, j[kus dk ,d viuk vkSfpR; gksrk gSA gj ljdkjdk ;g cqfu;knh drZO; gS fd bl mís'; dh iw£r gsrq ;Fkk'kfDr dne mBk,A blfy, dj&iz.kkyh dk mís';lekt osQ lnL;ksa dh O;fDrxr vko';drkvksa dks iwjk djuk ugha] izR;qr ;FkklaHko iwjs lekt osQ fgrksa dh j{kk

uksV


bdkbZ—8% lkekftd&jktuhfrd fl¼kar

djuk gksuk pkfg,A nwljs 'kCnksa esa] oSxuj }kjk dj&uhfr osQ fuekZ.k vkSj blosQ dk;kZUo;u esa vkèkqfud fgr&oèkZun'kZu osQ viukus ij tksj fn;k tk jgk FkkA fo'ks"kdj oSxuj dk ;g dguk Fkk fd djkèkku osQ ekè;e ls vk;dh vlekurkvksa dks ?kVkuk pkfg, vkSj blosQ fy, NksVh vkenfu;k¡ dj&eqDr gksuh pkfg,A

oSxuj dk er Fkk fd futh laifÙk vkSj mÙkjkfèkdkfjrk dk vfLrRo osQoy lekt osQ lkStU; rFkk ljdkj osQlaj{k.k osQ dkj.k gh laHko gSA budk vfLrRo fdlh nsoh vkKk dh nsu ugha gSA blfy, ljdkj dk ;g vfèkdkjcurk gS fd laifÙk osQ LokfeRo vkSj mÙkjkfèkdkfjrk dks ;Fkksfpr fu;fer djs ftlls lekt osQ fgrksa dh j{kkgks losQA oSxuj osQ fopkjksa dk ml le; rks dkiQh fojksèk gqvk ijarq ;gh fopkj vktdy dh vkèkqfud ljdkjksadh jktdks"kh; uhfr;ksa dk ewykèkkj cu pqosQ gSaA vktdy lkekftd vkSj vk£Fkd leL;k,¡ bruh xaHkhj gks xbZgSa fd mudks vkaduk rd dfBu gks x;k gSA dksbZ Hkh vkèkqfud ljdkj ,d ewdn'kZd dh Hkkafr lekt dks buleL;kvksa osQ gkFkksa ihfM+r ugha ns[k ldrhA bu leL;kvksa osQ lekèkku esa lekt dh lgk;rk djuk bldk ,dewy dÙkZO; ekuk tkrk gSA

VkLd ,MksYiQ oSxuj dgk¡ dk jgus okyk Fkk\

8-2 fl¼kar dk ewY;kadu (Evaluation of Theory)

dk;Zokgd fl¼kar dh rqyuk esa lkekftd&jktuhfrd dj dk fl¼kar vfèkd Lohdk;Z gSA ijarq bl fl¼kar esadbZ =kqfV;k¡ Hkh gaSA blesa dj&iz.kkyh dh uSfrdrk vFkkZr dj&Hkkj osQ vkoaVu esa U;k;ksfpr lekurk ij è;ku ughafn;k x;kA bl vk;ke osQ vHkko esa dj&iz.kkyh lkekftd] vk£Fkd vkSj jktuhfrd leL;kvksa osQ lekèkku esalgk;d cuus osQ LFkku ij mudks l{ke vkSj tfVy cukus dh Hkwfedk fuHkkus yxrh gSA jkW;y deh'ku vkWuVSDls'ku (dukMk) (Royal Commission on Taxation, Canada) osQ erkuqlkj fdlh Hkh dj&iz.kkyh dkloksZPp mís'; mlosQ Hkkj dk U;k;ksfpr vkoaVu gh gks ldrk gSA bl U;k;laxfr osQ vHkko esa lekt osQ <k¡psdks {kfr Hkh igq¡p ldrh gS rFkk og u"V Hkh gks ldrk gSA ;fn djnkrkvksa osQ eu esa ;g èkkj.kk cSB tk, fddj&iz.kkyh esa U;k;laxfr dk vHkko gS] rks os djksa dh pksjh dh Hkh ps"Vk djrs gSaA

D;k vki tkurs gSa U;k;laxfr dks viukus esa dbZ dfBukb;k¡ lkeus vkrh gSaA loZizFke ^U;k;laxfr* dk dksbZ

furkar vFkZ ugha yxk;k tk ldrkA nwljh dfBukbZ ;g gS fd cgqèkk bl mís'; dkdj&iz.kkyh osQ vU; mís';ksa ls Vdjko gks tkrk gSA bu vU; mís';ksa esa vk£Fkd fodkl]vk£Fkd fLFkjrk] jkstxkj&izksRlkgu vkfn 'kkfey gSaA mís';ksa esa laHkkfor Vdjko dk lekèkku

^dj&ns; {kerk fl¼kar* esa laHko gSA


fuEufyf[kr dFkuksa esa lR; vFkok vlR; dh igpku djsa(State whether the following Statements are True or False) %

1. lkekftd&jktuhfrd fl¼kar dk izfriknu teZuh osQ ,MksYiQ oSxuj us fd;k FkkA

2. teZu&n'kZu osQ izFkkuqlkj oSxuj dk Hkh ;gh er Fkk fd fdlh leL;k dk lek/ku O;fDroknhn`f"Vdks.k ls gksuh pkfg,A

3. dk;Zokgd fl¼kar dh rqyuk esa lkekftd&jktuhfrd dj dk fl¼kar vf/d Lohdk;Z gSA


uksV

yksd foÙk


• lkekftd&jktuhfrd fl¼kar dks teZuh osQ ,MksYiQ oSxuj (Adolph Wagner) us izfrikfnr fd;kA blfl¼kar dh ewy èkkj.kk ;g gS fd djksa dk pquko mlosQ lkekftd vkSj jktuhfrd mís';ksa osQ vkèkkj ijfd;k tkuk pkfg,A

• dj&iz.kkyh dk mís'; lekt osQ lnL;ksa dh O;fDrxr vko';drkvksa dks iwjk djuk ugha] izR;qr;FkklaHko iwjs lekt osQ fgrksa dh j{kk djuk gksuk pkfg,A

• dksbZ Hkh vkèkqfud ljdkj ,d ewd n'kZd dh Hkkafr lekt dks bu leL;kvksa osQ gkFkksa ihfM+r ugha ns[kldrhA bu leL;kvksa osQ lekèkku esa lekt dh lgk;rk djuk bldk ,d ewy dÙkZO; ekuk tkrk gSA

• dk;Zokgd fl¼kar dh rqyuk esa lkekftd&jktuhfrd dj dk fl¼kar vfèkd Lohdk;Z gSA ijarq blfl¼kar esa dbZ =kqfV;k¡ Hkh gaSA blesa dj&iz.kkyh dh uSfrdrk vFkkZr dj&Hkkj osQ vkoaVu esa U;k;ksfprlekurk ij è;ku ugha fn;k x;kA


• deh'ku (Commission)µvk;ksxA

• djkjksi.k (Taxation)µdj yxkukA


1- lkekftd&jktuhfrd fl¼kar dh O;k[;k djsaA

2- lkekftd&jktuhfrd fl¼kar dk ewY;kadu djsaA

mÙkj % Lo&ewY;kadu (Answer : Self Assessment)

1. lR; 2. vlR; 3. lR;A






uksV


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

bdkbZµ9: Hkqxrku lkeF;Z osQ fl¼kar % oLrqijd ,oa

O;fDrijd nf"Vdks.k(Ability to Pay Theory : Objective and

Subjective Indices)


mís'; (Objectives)


9.1 Hkqxrku&lkeF;Z osQ lwpd (Index of Ability to Pay)

9.2 O;fDrijd ;k HkkoukRed n`f"Vdks.k (Subjective Approach)

9.3 oLrqijd ;k cká n`f"Vdks.k (Objective Approach)

9.4 mRiknu 'kfDr osQ fl¼kar esa lkeF;Z dk eki (Index of Ability in Faculty Theory)

9.5 dj lkeF;Z fl¼kUr o v¼Zfodflr ns'k (Ability to Pay Theory and Under-devel-

oped Countries)





mís'; (Objectives)


• Hkqxrku lkeF;Z osQ lwpd osQ ckjs esa tkudkjh izkIr djus gsrqA

• O;fDrijd ;k HkkoukRed n`f"Vdks.k dks le>us gsrqA

• oLrqijd ;k cká n`f"Vdks.k dks tkuus esaA

• mRiknd 'kfDr osQ fl¼kar esa lkeF;Z osQ eki laca/h ckrksa dh tkudkjh izkIr djus gsrqA

• dj lkeF;Z fl¼kar o v¼Zfodflr ns'k ls lacaf/r ckrksa dks tkuus esaA


Hkqxrku&lkeF;Z osQ lwpd esa laifÙk vk; dk ,d egÙoiw.kZ Ïksr ekuk tkrk gSA blls izkIr gksus okyh vk; 'kwU;ls ysdj cM+h /u&jkf'k rd fofHkUu izdkj dh gks ldrh gSA


uksV

yksd foÙk

O;fDrijd n`f"Vdks.k osQ varxZr djnku lkeF;Z dks ekius osQ fy, R;kx fl¼kar dk mi;ksx fd;k tkrk gS vkSjoLrqijd n`f"Vdks.k esa bl dk;Z osQ fy, mRiknu 'kfDr fl¼kar iz;qDr gksrk gSA

vusd fopkjdksa dk er gS fd djnku ;ksX;rk fl¼kar lkoZHkkSfed fl¼kar gS vkSj ;g vklkuh ls v¼Z fodflrns'kksa esa ykxw fd;k tk ldrk gSA

9-1 Hkqxrku&lkeF;Z osQ lwpd (Index of Ability to Pay)

(d) lEifÙk (Property)µdj vnk djus dh ;ksX;rk ;k lkeF;Z dk fl¼kUr] vius izkjfEHkd :i esa] vk;osQ eqdkcys mRiknu 'kfDr osQ :i esa gh vf/d O;Dr fd;k tkrk FkkA vk; osQ eqdkcys O;fDr osQ lafpr /u,oa mldh lEifÙk dks gh mldh dj vnk djus dh lkeF;Z dk izrhd ekuk tkrk FkkA okLrfodrk ;g gS fdlEifÙk Hkqxrku&lkeF;Z dh eq[; dlkSVh ugha gS] gk¡] bls Hkqxrku lkeF;Z dk vuqiwjd lwpd (supplemen-

tary index) vo'; ekuk tk ldrk gSA blosQ vusd dkj.k gSaµ

(1) lEifÙk vk; dk ,d egÙoiw.kZ Ïksr rks gS] ijUrq lHkh lEifÙk;k¡ vk; iznku djrh gkas] ,slh ckr rksugha gSA

(2) lEifÙk ls gksus okyh vk; yxkrkj izkIr ugha gksrhA

(3) lEifÙk ls gksus okyh vk; 'kwU; ls ysdj cM+h /u&jkf'k rd fofHkUu izdkj dh gks ldrh gSA ,slkgksuk lEifÙk dh izÑfr] fLFkfr rFkk mlosQ mi;ksx vkfn ij fuHkZj gksrk gSA mnkgj.k osQ fy,] gksldrk gS fdlh O;fDr dk xk¡o esa fLFkr edku dksbZ iznku u djsA ijUrq ;fn ogh edku uxj esa fLFkrgks rks vk; dk ,d vPNk Ïksr cu ldrk gSA

(4) lEifÙk ij tks dj yxrk gS og mlosQ iw¡thxr ewY; (capital value) ij yxrk gSA vr% ;fn fdlho"kZ lEifÙk ls dksbZ vk; ugha gksrh gS rks ml lEifÙk ij yxk;s x;s djksa dks U;k;ksfpr ugha ekuk tkldrkA bl fLFkfr esa ;g dgk tk ldrk gS fd lEifÙk dks dj vnk djus dh lkeF;Z dh izkjfEHkdvFkok eq[; dlkSVh ugha ekuk tk ldrkA

gk¡] fuEufyf[kr dkj.kksa ls lEifÙk dks Hkqxrku&lkeF;Z dh vuqiwjd dlkSVh (Supplementary test)

vo'; ekuk tk ldrk gSµ

(1) vfrfjDr {kerk (Additional Capacity)µlEifÙk dk LokfeRo blosQ /kjd (holder) dks djvnk djus dh ,d ,slh vfrfjDr {kerk iznku djrk gS ftldh izkfIr 'kq¼ ;k fucy vk; (net

income) ls izkIr ugha gksrh gSA

(2) Hkqxrku&lkeF;Z (Ability to Pay)µlEifÙk ls gksus okyh vk; esa O;fDrxr lsokvksa ls dekbZ tkusokyh vk; dh vis{kk dj vnk djus dh lkeF;Z vf/d ek=kk esa gksrh gSA blosQ vfrfjDr]mÙkjkf/dkj esa izkIr lEifÙk mlosQ ikus okys (receipient) dks dj vnk djus dh ;ksX;rk cgqrvf/d ek=kk esa iznku djrh gSA bldk dkj.k ;g gS fd bl izdkj izkIr lEifÙk ls mlosQ ikus okysdks tks vk; feyrh gS] og vuqikftZr (unearned) izÑfr dh gh gksrh gSA

([k) vk; (Income)µdj vnk djus dh lkeF;Z dk nwljk lwpd vk; dks ekuk tk ldrk gSA oqQy vk;(gross income) esa ykxr dk rRo Hkh lfEefyr jgrk gS tcfd 'kq¼ ;k fucy vk; (net income), ykxr?kVkus osQ ckn izkIr gksrh gSA vr% oqQN vk; osQ eqdkcys fucy vk; dks dj&lkeF;Z dh eki dk vf/d vPNklwpd ekuk tk ldrk gSA ,Me fLeFk lcls igys fopkjd Fks ftUgksaus ;g Lohdkj fd;k Fkk fd vk; gh djvnk djus dh ;ksX;rk dk mi;qDr eki gSA vktdy rks ;g ckr vkerkSj ij Lohdkj dh tkrh gSA

(x) ifjokj dk vkdkj (Size of the Family)µO;fDr dh dj nsus dh lkeF;Z dk fu/kZj.k djrs le;ifjokj osQ vkdkj dks Hkh n`f"Vxr j[kk tkuk pkfg,A ;fn nksuksa dh vk; ,d leku gks rks NksVs vkdkj osQ ifjokjdh rqyuk esa cM+s vkdkj okys ifjokj esa dj nsus dh lkeF;Z de gksrh gSA mnkgj.k osQ fy,] ;fn vU; ckrsa leku

uksV



gksa rks pkj cPpksa ls ;qDr fookfgr ;qxy osQ eqdkcys ,d oqQ¡vkjs ;k vfookfgr O;fDr esa dj nsus dh lkeF;Zvf/d gksrh gSA

(?k) miHkksx (Consumption)µ;g Hkh dgk tkrk gS fd miHkksx&O;; dks O;fDr dh dj vnk djus dhlkeF;Z dk eki cuk;k tkuk pkfg,A dHkh&dHkh ;g ns[kk tkrk gS fd lEifÙk vkSj vk; osQ vk/kj ij cuk;sx;s dj le&U;k;iw.kZ ugha gksrs gSaA ifj.kkeLo:i] djnkrk vusd izdkj ls mUgsa fNikus dh dksf'k'k djrs gSaA vr%izks- fiQ'kj us vkSj vHkh gky gh esa] izks- oSQYMksj us O;; ij dj yxkus dh fli+Qkfj'k dhA ijUrq okLrfodrk ;ggS fd dj vnk djus dh lkeF;Z osQ miHkksx&ekin.M dks dHkh dksbZ fof'k"V LFkku izkIr ugha gqvkA

dj nsus dh lkeF;Z dks oSQls ekik tk tk,\ (How to measure Ability?)

Hkqxrku&lkeF;Z osQ fl¼kUr osQ vUrxZr ,d ekSfyd leL;k ;g mRiUu gksrh gS fd O;fDr dh dj vnk djusdh lkeF;Z dks ekik oSQls tk,\ bl mís'; dh iwfrZ osQ fy, nks n`f"Vdks.kksa dk lgkjk fy;k tkrk gSµ

(1) O;fDrijd ;k HkkoukRed n`f"Vdks.k (subjective approach),

(2) oLrqijd ;k cká n`f"Vdks.k (objective approach)A

O;fDrijd n`f"Vdks.k osQ vUrxZr] djnku lkeF;Z dks ekius osQ fy, R;kx fl¼kUr (sacrifice theory) dkmi;ksx fd;k tkrk gS vkSj oLrqijd n`f"Vdks.k esa] bl dk;Z osQ fy, mRiknd 'kfDr fl¼kUr (faculty theory)

iz;qDr gksrk gSA

9-2 O;fDrijd ;k HkkoukRed n`f"Vdks.k (Subjective Approach)

O;fDrijd n`f"Vdks.k djnkrkvksa dh euksoSKkfud vFkok ekufld izfrfØ;kvksa ij vk/kfjr gSA O;fDrijd ;kHkkoukRed n`f"Vdks.k esa] djnkrk dks djksa osQ vnk djus esa ekufld vlUrks"k] d"V rFkk vU; izdkj dhvlqfo/k,¡ gksrh gSaA bl izdkj djnkrk tc dj dk Hkqxrku djrk gS rks mls R;kx djuk iM+rk gSA ;fn dj&Hkkjdks U;k;iw.kZ jhfr ls ck¡Vk tk,] rks izR;sd djnkrk dks leku R;kx gh djuk gksxkA

O;fDrijd n`f"Vdks.k ls djkjksi.k osQ rhu vk/kj fy, tkrs gSaµ

(1) leku fujis{k R;kx (Equal Absolute Sacrifice)

(2) leku vkuqikfrd R;kx (Equal Proportional Sacrifice)

(3) lelhekUr R;kx vFkok U;wure oqQy R;kx (Equal Marginal Sacrifice or Minimum

Aggregate Sacrifice)A

bu /kj.kkvksa osQ izfriknu esa fuEu ekU;rk,¡ ysdj pyrs gSaµ

(i) vk; }kjk izkIr mi;ksfxrk dh la[;kRed eki (cardinal measurement) lEHko gSA

(ii) vk; esa o`f¼ osQ lkFk&lkFk lhekUr mi;ksfxrk esa ßkl gks tkrk gSA

(iii) vk; Lrj dh lhekUr mi;ksfxrk ij dksbZ izHkko ugha iM+rk gSA lHkh O;fDr;ksa dh vk; dh bdkbZ omlls lEcfU/r lhekUr mi;ksfxrk leku gS] vr% mi;ksfxrk dh vUr%oS;fDrd rqyuk (inter-

personal comparison) lEHko gksrh gSA

9-2-1 leku oqQy R;kx (Equal Absolute Sacrifice)

bl n`f"Vdks.k osQ vuqlkj djkjksi.k rHkh U;k;laxr gks ldrk gS tcfd izR;sd O;fDr dh R;kx dh ek=kk cjkcjgksA bl lEcU/ esa MkW- MkYVu dk dguk gS] ¶djkjksi.k osQ izR;sd nzO; osQ cks> dk forj.k bl izdkj ls gksukpkfg, fd lc djnkrkvksa ij izR;{k okLrfod Hkkj cjkcj gksA¸1

1. Dalton, op. cit., page 91.


uksV

yksd foÙk

fdUrq R;kx dk lEcU/ euq"; dh ekufld n'kkvksa ls gksrk gS ftldks ekiuk lEHko ugha gksrkA vr% fofHkUuO;fDr;ksa osQ R;kx dh rqyuk djuk Bhd ugha gSA ;fn dj yxkus osQ fy, vk; dks vk/kj eku fy;k tk, rks,slh fLFkfr esa leku R;kx izkIr djus osQ fy, rhu ifjfLFkfr;ksa dh dYiuk dh tk ldrh gSµ

(i) vk; dk rhoz xfr ls c<+ukµbl fLFkfr esa o`f¼ osQ lkFk&lkFk O;fDr dks feykus okyh mi;ksfxrk ?kVrhpyh tkrh gSA ,slh fLFkfr esa dj dh nwj izxfr'khy gksxhA la{ksi esa] vk; esa o`f¼ osQ lkFk yksxksa dks vf/d djpqdkuk gksxkA bldh O;k[;k fp=k }kjk vklkuh ls dh tk ldrh gSA

1

23

Rat

eof

taxa

tion

Y

O XIncome

fp=k 1

fp=kµ1 esa X-v{k ij vk; ,oa Y-v{k ij dj dh nj ekih x;h gSA fp=k esa Li"V gS fd djksa dh njksa dks rhuizdkj ls izxfr'khy cuk;k tk ldrk gSA ;gk¡ ;g Li"V fd;k x;k gS fd tSls&tSls vk; esa rhoz o`f¼ gksrh gSoSls&oSls lhekUr mi;ksfxrk de gksrh tkrh gSA bl izdkj lHkh djnkrkvksa dk R;kx djus osQ fy, Å¡ph nj ijdj leku gksxkA

uksV~l djk/ku esa lekurk dk eryc gS R;kx dh lekurkA

vr% djk/ku osQ nzO;&Hkkj dks ,slh jhfr ls ck¡Vk tkuk pkfg, ftlls fd izR;sd djnkrk dks lekuR;kx djuk iM+sA bl izdkj] djk/ku esa U;k;iw.kZ lekurk ykus osQ fy, ;g vko';d gS fd ,d&lhifjfLFkfr;ksa esa jgus okys O;fDr;ksa ls eku O;ogkj fd;k tk, rkfd {kSfrt lkE;rk (horizontal

equity) izkIr dh tk losQ] vkSj vleku ifjfLFkfr;ksa eas jgus okys lHkh O;fDr;ksa ls dj yxkus osQekeys esa fHkUu&fHkUu O;ogkj fd;k tk,] rkfd 'kh"kZ lkE;rk (vertical equity) Hkh izkIr dh tklosQA vr% fey us ;g roZQ fn;k fd djk/ku osQ okLrfod Hkkj esa lekurk ykus osQ fy, ,d ls rFkk ,d&lhifjfLFkfr;ksa esa jgus okys O;fDr;ksa ls ,d&lk gh O;ogkj fd;k tkuk pkfg,A

(ii) vk; esa 'kuS% 'kuS% o`f¼µ;fn vk; esa 'kuS% 'kuS% o`f¼ gksrh gS rks mlls izkIr lhekUr mi;ksfxrk esa /hjs&/hjsßkl gksxkA ,sls fLFkfr esa R;kx esa lekurk ykus osQ fy, lekuqikfrd djkjksi.k dk lgkjk ysuk iM+sxkA

O XIncome

Rat

eof

taxa

tion

Y

3

2

1

O XIncome

Rat

eof

taxa

tion

Y

12

3

fp=k 2 fp=k 3

uksV



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 ;gfp=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 lhekUrmi;ksfxrk c<+rh tkrh gSA ,slh ifjfLFkfr esa leku R;kx djus osQ fy, izfrxkeh (Regressive) djkjksi.k yxk;ktkuk mfpr gksxk] vFkkZr~ vf/d vk; okys de nj esa vkSj de vk; okys Å¡ph nj esa djksa dk Hkqxrku djsaxsAjs[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 dfBudk;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 gSfd 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 vuqikresa fuf'pr gksrk gSA nwljs 'kCnksa esa] dj yxkus osQ ifj.kkeLo:i gksus okyh mi;ksfxrk dh gkfu djnkrkvksa dhoqQy vk; osQ vuqikr esa gksuh pkfg,A bl fLFkfr esa Hkh vf/d vk; okys djnkrk fuEu vk; okys djnkrkvksaosQ eqdkcys vf/d dj vnk djsaxsA ijUrq vk; osQ izfr R;kx dk vuqikr lHkh osQ fy, cjkcj gksxkA bldks fuEuizdkj O;Dr fd;k tk ldrk gSµ

A

A

B

B

}kjk fd;k tkus okyk R;kx

dh vk;

}kjk fd;k tkus okyk R;kx

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 izkIrdjrk gSA blosQ vuqlkj] vkjksgh dj osQ <k¡ps dk fuekZ.k djuk Hkh lEHko gS D;ksafd nzO; dh lhekUr mi;ksfxrkvk; dh o`f¼ osQ lkFk gh (fdlh Hkh vuqikr esa) ?kVrh tkrh gSA bl izdkj Li"V gS fd leku iw.kZ R;kx osQeqdkcys 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 dhvfUre bdkbZ }kjk djk;k tkus okyk R;kx) cjkcj gksuk pkfg,] rkfd leqnk; dk leLr R;kx lEiw.kZ :i esaU;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 tkukpkfg,] 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 dhek=kk de ls de gks rFkk lkekftd ykHk vf/dre gksA ;g rHkh lEHko gS fd lHkh djnkrkvksa dk lhekUr R;kxcjkcj gksA bldks lkj.kh ,oa js[kkfp=k }kjk vxzfyf[kr izdkj ls le>k;k tk ldrk gSµ


uksV

yksd foÙk

ekuk rhu djnkrk A, B vkSj C gSa ftuls ljdkj 8 #i;s dj osQ :i esa olwy djuk pkgrh gSA eku yhft;sbuesa esa fdlh ,d dks #i;k nsuk iM+rk gS rks fuEu R;kx djuk iM+rk gSµ

#i;ksa dh bdkb;k¡ A }kjk fd;k B }kjk fd;k C }kjk fd;kx;k lhekUr R;kx x;k lhekUr R;kx x;k lhekUr R;kx

1 15 20 42

2 25 30 51

3 38 42 60

4 42 50 65

5 50 58 69

bl fLFkfr esa le&lhekUr R;kx 4 bdkbZ gSA vr% ljdkj ;fn 8 #i;s dj osQ :i esa olwy djuk pkgrh gS rksA ls 4 #i;s] B ls 3 #i;s C ls 1 #i;k olwy djsxhA

bl fLFkfr dks js[kkfp=k&4 }kjk vklkuh ls Li"V fd;k tk ldrk gSA ;gk¡ x-v{k rFkk y-v{k ij Øe'k% djdh ek=kk ,oa dj pqdkus ls R;kx ekik x;k gSA AA1 rFkk BB1 Øe'k% A ,oa B djnkrk osQ R;kx dks iznf'kZrdjrs gSa tks ;g crkrs gSa fd tSls&tSls dj dh ek=kk c<+rh tk;sxh oSls&oSls R;kx c<+rk tk;sxkA oqQy R;kx rcU;wure gksxk tc A ,oa B dk lhekUr R;kx cjkcj gksA ;g rHkh lEHko gks ldrk gS tc ljdkj A ls OQ1

rFkk B ls OQ2 dj dh ek=kk ,df=kr djs D;ksafd bl fLFkfr esa gh A dk lhekUr R;kx Q1M rFkk B dk lhekUrR;kx Q2N cjkcj gSA

Y A1B

NML

A

B

O Q1 Q2 X

fp=k 4

lekurk ykus osQ fy,] ;g gksuk pkfg, fd /uh O;fDr;ksa ij dj yxk;s tk,¡ vkSj buls gksus okyh izkfIr;k¡ esals NksVh vk; okys yksxksa dks ml le; rd vf/nku (bounties) fn;s tk,¡] tc rd fd lekurk dk pje Lrj(dead level) u izkIr dj fy;k tk;sA ijUrq ;fn jkT; ,slk ugha djrk gS rks jktLo dk laxzg iw.kZr;k loksZPpvk; okys oxks± ls fd;k tkuk pkfg,A ljdkj dks pkfg, fd og fuEu vk; okys oxks± dks ml le; rd u Nq,]tc rd fd mPp vk; okys oxZ fuEu vk; okys oxks± osQ Lrj rd u vk;saA bldk vFkZ ;g gS fd dj lclsigys ,sls O;fDr ij yxk;s tkus pkfg, ftldh vk; lokZf/d gks vkSj og blfy, D;ksafd dj yxus ij mlsU;wure R;kx djuk gksxkA bl izdkj] djk/ku osQ }kjk tc mldh vk; ?kVdj lekt osQ nwljs lcls cM+s /uhO;fDr osQ Lrj rd vk tk,] rks vc bu nksuksa ij gh dj yxkuk vkjEHk dj nsuk pkfg, vkSj og blfy, D;ksafdtc bu nksuksa osQ }kjk gh dj osQ :i esa vfUre #i;s dh vnk;xh osQ dkj.k tks R;kx fd;k tk;sxk] og cjkcjgksxkA bl izdkj] vc bu nksuksa ij gh dj yxkrs&yxkrs bUgsa lekt osQ rhljs lcls cM+s /uh O;fDr osQ Lrj rd

uksV



uhps ys vkuk pkfg,A vkSj ;g izfØ;k ml le; rd tkjh jguh pkfg, tc rd fd vko';d ek=kk esa jktLo(revenue) izkIr u gks tk,A

VkLd leku vuqikrh R;kx rFkk leku lhekUr R;kx ls vki D;k le>rs gSa\

U;wure leLr R;kx dk fl¼kUr vFkok le&lhekUr R;kx dk fl¼kUr Li"Vr% vR;f/d vkjksgh dj <k¡ps dkfuekZ.k djrk gSA vr% tSls fd izksñ ihxw us dgk gS fd le&lhekUr R;kx dk vFkZ gS fd] ¶djksa }kjk U;wurevk; osQ Åij dh lHkh vkenfu;ksa dh pksfV;k¡ dye dj nh tk,¡ vkSj djk/ku osQ i'pkr~ lHkhO;fDr;ksa osQ ikl leku vkenfu;k¡ NksM+h tk,¡A¸ ;gk¡ ;g Hkh vko';d gS fd U;wure Lrj dh vk;s okysoxZ dks djk/ku ls eqDr j[kk tk;sA og U;wure Lrj dh vk; bruh vo'; gks fd mlls thou dh vfuok;Zvko';drkvksa ij fd;k tkus okyk [kpZ iwjk gks tk;sA O;fDr ij dj yxkrs le; mlosQ ifjokj osQ vkdkj dksHkh vo'; gh n`f"Vxr j[kk tkuk pkfg,A

9-2-4 fl¼kUr dk eqlxzso mi;ksfxrk ekWMy (Musgrave’s Utility Model)

leku iw.kZ R;kx] leku vuqikrh R;kx vkSj leku lhekUr R;kx osQ fl¼kUr dks xf.krh; :i esa Hkh izLrqr fd;ktk ldrk gSA1 izR;sd O;fDr tks R;kx djrk gS mldk eki vk; dh ml 'kfDr ls fd;k tkuk pkfg, ftls fdog dj osQ :i esa NksM+rk gSA vc ;fn Y vk;] T = vnk fd;s x;s dj dh jkf'k vkSj U = oqQy mi;ksfxrk gS]rks U(Y) = dj dh vnk;xh ls iwoZ miyC/ oqQy mi;ksfxrk vkSj U(Y – T) = dj vnk;xh osQ ckn Lok;Ùkvk; (disposable income) ls izkIr oqQy mi;ksfxrk eku ysa rks (uhps dh vksj fy[ks x;s NksVs v{kj(subscripts) A rFkk B fofHkUu O;fDr;ksa osQ lwpd gSa)A O;fDrijd R;kx n`f"Vdks.k (subjective

sacrifice approach) osQ rhuksa n`f"Vdks.kksa dks fuEu izdkj ls xf.krh; :i esa n'kkZ;k tk ldrk gS%

(d) leku iw.kZ R;kx (Equal Absolute Sacrifice)µ

[U(Y) – U(Y – T)]A = [U(Y) – U(Y – T)]B bR;kfnA

([k) leku vuqikrh R;kx (Equal Proportional Sacrifice)µ

U(Y) U(Y T)U(Y)

U(Y) U(Y T)U(Y)A B

− −LNM

OQP =

− −LNM

OQP

(x) leku lhekUr R;kx Equal Marginal Sacrifice)µ

dad

dd

(Y T)(Y T)

(Y T)(Y T)A B

−−

LNM

OQP =

−−

LNM

OQP

9-2-5 fl¼kUr dk js[kkadu :i (Diagrammatic Representation)

izksñ eqlxzso Musgrave) us leku R;kx ls lEcfU/r rhu igyqvksaµleku oqQy R;kx] leku vkuqikfrd R;kxvkSj leku lhekUr R;kx dks js[kkfp=k&5 }kjk iznf'kZr fd;k gSA

fp=k (tks fd Åij n'kkZ;k x;k gS) esa {kSfrt v{k (Horizontal axis) ij vk; (Income) dks ekik x;k gSrFkk yEcor~ v{k (Vertical axis) ij D fcUnq osQ Åij rFkk uhps Øe'k% oqQy mi;ksfxrk (Total utility)

dks ekik x;k gSA

1. Musgrave—The Theory of Public Finance. Page 96.


uksV

yksd foÙk

fp=k esa vk; OZ ;k DC thfodksiktZu (Subsistence) vk; dks crk;k x;k gS ftldh mi;ksfxrk ;gk¡ ughan'kkZ;h xbZ gSA ;gk¡ CE oØ ,oa CF oØ Øe'k% vk; ls izkIr oqQy mi;ksfxrk (Total utility) rFkk lhekUrmi;ksfxrk (Marginal utility) dks iznf'kZr djrs gSaA vc eku yhft, djnkrk&A rFkk djnkrk&B dh vk;thfodksiktZu vk; ls Øe'k% ZG rFkk ZH c<+ tkrh gSA ,slh fLFkfr eas djnkrk&A dks oqQy mi;ksfxrk IE rFkklhekUr mi;ksfxrk GF osQ cjkcj izkIr gksxhA blosQ foijhr djnkrk&B dks KJ osQ cjkcj oqQy mi;ksfxrk rFkkHL osQ cjkcj lhekUr mi;ksfxrk izkIr gksxhA vc eku yhft, MG osQ cjkcj vk;&dj (Income Tax) yxk;ktkrk gS rks iQyLo:i nksuksa djnkrkvksa dh mi;ksfxrk eas deh vk;sxhA

O Z M T S V R N K H G

LF

CDU

Mar

gina

lutil

ityT

otal

utili

ty

Y KE

W

XYUO

I

P1

fp=k 5

leku iw.kZ R;kx osQ vUrxZr djnkrk&A, NG osQ cjkcj dj pqdk;sxk rFkk djnkrk&B, TH osQ cjkcj djpqdk;sxk vFkkZr~ oqQy dj dh jkf'k MG = NG + TH osQ cjkcj gksxhA ;fn djnkrk&A, NG osQ cjkcj djpqdk;sxk rks mldh oqQy mi;ksfxrk esa deh EP osQ cjkcj vk;sxh vFkkZr~ NG = EPA blosQ foijhr djnkrk&BosQ }kjk TH dj pqdkus ls mldh KQ osQ cjkcj oqQy mi;ksfxrk esa deh vk;sxh TH = KQA

leku vkuqikfrd R;kx osQ vUrxZr djnkrk&A RG osQ rFkk djnkrk&B SH osQ cjkcj Hkqxrku djrk gS vkSj blizdkj oqQy Hkqxrku MG = RG + SH gksrk gSA tgk¡ RG = EW rFkk SH = KUA bl izdkj djnkrkvksa osQvar fuEu izdkj gksaxsµ

A

A

B

B

}kjk fd;k tkus okyk R;kxdh oqQy mi;ksfxrk

}kjk fd;k tkus okyk R;kxdh oqQy mi;ksfxrk

=

vFkkZr~ WEI

KUKJ

=

leku lhekUr R;kx osQ vUrxZr djnkrk&A, VG rFkk djnkrk&B, VH osQ cjkcj Hkqxrku djrk gS vkSj bl izdkjoqQy Hkqxrku MG = VG + VH osQ cjkcj fd;k tkrk gSA bu voLFkkvksa esa nksuksa djnkrk VN osQ cjkcj lhekUrR;kx djsaxs fdUrq oqQy R;kx EX + KY osQ cjkcj gksxk tks fd U;wure gksrk gSA

D;k vki tkurs gSa MG = RG + SH, tgk¡ RG = EW rFkk SH = KU

uksV



O;fDrijd n`f"Vdks.k osQ R;kx lEcU/h rhuksa /kj.kkvksa osQ vUrxZr dj dh izÑfr rFkk lkisf{kd djns;rk(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 dhdj&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\ ,MefLeFk 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 ldrkgSA tsñ ,lñ fey us leku R;kx osQ fl¼kUr dk leFkZu rks fd;k fdUrq ^lekurk* dh Li"V :i ls ifjHkk"kkugha dhA ckn esa tc R;kx osQ bu rhuksa fl¼kUrksa dh O;k[;k dh xbZ] rc Hkh fopkjdksa esa bl lEcU/ esa dksbZlgefr ugha gqbZ fd R;kx fl¼kUr osQ bu rhuksa igyqvksa esa ls fdls loksZÙke ekuk tk;sA blh izdkj] bl leL;kij 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 dkAfdUrq ihxw ls lc lger vo'; gSa ftlus fd leku lhekUr R;kx dks ¶djk/ku osQ vfUre fl¼kUr¸ osQ :iesa 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 ,dvko';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.kdk loZJs"B fl¼kUr gS] blfy, ugha D;ksafd og le&U;k;iw.kZ gS] cfYd blfy, D;ksafd bldk tUe vf/dreHkykbZ osQ ewyHkwr mi;ksfxrkoknh fl¼kUr ls gqvk gSA ,toFkZ us ;g Hkh dgk fd leku iw.kZ R;kx vFkok lekuvuqikrh R;kx osQ eqdkcys U;wure R;kx fl¼kUr (least sacrifice principle) dks ykxw djuk vf/dlqfoèkktud gksxkA gesa vko';drk osQoy ;g tkuus fd gS fd lkekU; lhekUr mi;ksfxrk dh oØ js[kk uhpstk jgh gS] ;g ugha fd bl js[kk osQ uhps >qdus dh Li"V nj D;k gS\ ijUrq vleku mi;ksfxrk vuqlwfp;ksa dhekU;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 Mkyldrk gSA ,toFkZ rFkk izksñ ihxw us Hkh bl ckr dks Lohdkj fd;k fd lekurk ykus osQ fy, viuk;s tkus okysrhoz mik; oqQy mRiknu ij gkfudkjd izHkko Mky ldrs gSaA vr% mUgksaus lq>ko fn;k fd ,sls izHkkoksa dh O;oLFkkdjus dh n`f"V ls U;wure oqQy R;kx osQ fu;e dh iw.kZ O;k[;k dh tkuh pkfg,A


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yksd foÙk

1- O;fDrijd n`f"Vdks.k dh lhek,¡ (Limitations of Subjective Approach)

Åij ftl O;fDrijd R;kx n`f"Vdks.k dk foospu fd;k x;k gS] mldh vusd lhek,¡ Hkh gSaA ;s fuEufyf[kr gSaµ

(1) O;ogkj esa lhekUr R;kx dks cjkcj djuk dfBuµO;ogkj esa] lHkh djnkrkvksa osQ lhekUr R;kx dkscjkcj djuk cM+k dfBu fl¼ gksxkA nks O;fDr ftudh vk; rFkk ns;rk,¡ (income and liabilities) ,dleku gksa] ;fn leku dj Hkh vnk djsa rks Hkh ;g gks ldrk gS fd os leku R;kx u dj ik;saA ,slk mudh #fprFkk muosQ LoHkko esa vUrj osQ dkj.k gks ldrk gSA

(2) R;kx ,oa HkkokRed fopkjµR;kx (sacrifice) ,d O;fDrijd ;k HkkokRed rÙo gS] ftls ljdkjh lÙkk}kjk Bhd&Bhd eki lduk lEHko ugha gSA bls rks osQoy ogh O;fDr vuqHko dj ldrk gS tks fd R;kx djjgk gSA blosQ vfrfjDr] ,d ,slh fLFkfr ij igq¡puk dfBu gS ftuesa fd lHkh O;fDr;ksa dk oqQy R;kx U;wuregksA vr% leqnk; esa dj&Hkkj osQ U;k;iw.kZ forj.k osQ y{; dks izkIr dj lduk dfBu gSA

(3) vk; dk xyr vk/kjµog vk; tks fd /u rFkk lEifÙk ls izkIr dh xbZ gks] osQ eqdkcys O;fDrxr lsokrFkk dfBu Je ls vftZr dh xbZ vk; ls O;fDr dks vf/d mi;ksfxrk ;k rqf"Vxq.k (utility) izkIr gksrh gSAblosQ vfrfjDr] /u rFkk lEifÙk ls izkIr og vk;] tks fd iz;klksa rFkk dBksj Je ls ,d=k dh xbZ gks] mlvk; osQ eqdkcys vf/d rqf"Vxq.k iznku djrh gS tks fd mÙkjkf/dkj esa izkIr lEifÙk ls izkIr dh xbZ gksA ijUrqdj nsus dh lkeF;Z dks ekius gsrq] O;fDrxr R;kx osQ n`f"Vdks.k ls bu rF;ksa dks drbZ Hkh n`f"Vxr ugha j[kk x;kgSA bl fLFkfr esa ;g irk yxkuk cM+k eqf'dy gS fd fdl O;fDr us fdruk R;kx fd;k gSA

(4) lhekUr mi;ksfxrk dh eki lEHko ughaµ;g Hkh lEHko ugha gS fd vk; c<+us osQ lkFk&lkFk lhekarmi;ksfxrk ;k rqf"Vxq.k osQ ?kVus dh nj dks fcYoqQy Bhd&Bhd eki fy;k tk,A bldk ifj.kke ;g gksxk fddjk/ku dh nj esa vkjksg.k dk fu/kZj.k euekus <ax ij fd;k tk;sxkA blls lHkh osQ lhekar R;kx osQ cjkcj gksusdh izo`fÙk dks izksRlkgu ugha feysxkA

(5) eqnzk dh ßkleku lhekUr mi;ksfxrk dh xyr ekU;rkµ;g loZfofnr gS fd tc vk; vfr U;wu Lrjls eè;e Lrj dh vksj c<+rh gS rks eqnzk (vk;) dh lhekar mi;ksfxrk esa deh vkrh gS fdUrq tc vk; eè;eLrj ls mPp Lrj dh vksj c<+rh gS rks fuf'pr :i ls ugha dgk tk ldrk fd vk; esa o`f¼ gksus ls lhekarmi;ksfxrk ?kVrh gSA

vUr esa] fu"d"kZ :i esa dgk tk ldrk gS fd dj vnk djus dh lkeF;Z dks ekius osQ fy, O;fDrijd R;kxn`f"Vdks.k u osQoy ,d mi;ksxh /kj.kk (concept) gS] vfirq ,d vkn'kZ Hkh gSA O;kogkfjd thou esa bldksykxw djus dk {ks=k cM+k lhfer gS vkSj blosQ y{; dks izkIr dj lduk cM+k dfBu gSA

VkLd O;fDrijd n`f"Vdks.k dh lhekvksa dks fy[ksaA



1. --------- ls gksus okyh vk; yxkrkj izkIr ugha gksrhA

2. vk; }kjk izkIr --------- dh la[;kRed eki laHko gSA

3. vk; esa o`f¼ osQ lkFk&lkFk lhekUr mi;ksfxrk esa --------- gks tkrk gSA

4. le&lhekUr R;kx dk fl¼kar Li"Vr% vR;f/d --------- dj <k¡ps dk fuekZ.k djrk gSA

5. leku iw.kZ R;kx] leku vuqikrh R;kx vkSj leku lhekUr R;kx osQ fl¼kar dks --------- :i esa izLrqr fd;ktk ldrk gSA

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

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 ;kcká n`f"Vdks.k dk izfriknu fd;kA izksñ lSfyXeSu us oLrqijd n`f"Vdks.k esa lkeF;Z (ability) dks izdV djusosQ fy, mRiknd&'kfDr (faculty) 'kCn dk iz;ksx fd;k gSA bl izdkj] bls ^dj vnk djus osQ mRiknd&'kfDrfl¼kUr* (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 ,oamlosQ d"Vksa dh vis{kk mldh djns; {kerk (taxable capacity) osQ nzkfO;d ewY; (money value) dksn`f"Vxr j[krk gSA bl izdkj] R;kx fl¼kUr osQ leku] mRiknd 'kfDr dk fl¼kUr djnkrk dh euksoSKkfudHkkoukvksa ij vk/kfjr ugha gS] vfirq mldh djns; {kerk ij vk/kfjr gS tks fd mldh vk;] lafpr /u rFkklEifÙk vkfn osQ }kjk ekih tkrh gSA vr% mRiknd 'kfDr dk fl¼kUr vusd cká rÙoksa ij Hkh fopkj djrk gSftuesa djnkrk dh vk; rFkk lEifÙk vkfn Hkh lfEefyr gS tks fd okLro esa fdlh O;fDr dh dj nsus dh ;ksX;rkdks izHkkfor djrh gSA mnkgj.k osQ fy,] ;g fl¼kUr osQoy vk; dks gh n`f"Vxr ugha j[krk] vfirq bl ckr ijHkh fopkj djrk gS fd og vk; vftZr fdl izdkj dh xbZ (vFkkZr~ O;fDrxr ifjJe djosQ vftZr dh xbZ ;klEifÙk osQ }kjk)_ vkSj ;fn lEifÙk osQ }kjk vftZr dh xbZ rks og lEifÙk fdl izdkj izkIr dh xbZ] vFkkZr~ D;kog 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 ekifd;k tk;s rks vkfFkZd <k¡ps (economic structure) dks rFkk ml vkfFkZd <k¡ps esa O;fDr ftu ykHkksa dks izkIrdjrk 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.kZekin.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 dkewY; Hkh lfEefyr gSA ijUrq ekin.M osQ :i esa osQoy fucy vk; (net income) ij gh fopkj fd;k tkukpkfg,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 rksdj de ek=kk esa yxk;k tk, vU;Fkk fcYoqQy NwV ns nh tk,A fdUrq ekSfnd vk; dks dj lkeF;Z dk mfprvk/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 ldrhgS 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 ,slhfLFkfr esa nksuksa dh leku vk; gksrs gq, leku nj ls dj yxk;k tk ldrk gSA


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yksd foÙk

([k) lEifÙk (Property)µlEifÙk rFkk lafpr /u dh ek=kk dks Hkh dj vnk djus dh ;ksX;rk dk ,degÙoiw.kZ ekin.M ekuk tkrk gSA bldk dkj.k ;gh gS fd yksxksa dk jgu&lgu dk Lrj osQoy vk; ls ghizHkkfor ugha gksrk] vfirq lafpr /u rFkk lEifÙk ls Hkh izHkkfor gksrk gSA fdUrq lEifÙk dks ;ksX;rk dk ekidcukus esa fuEu dfBukb;k¡ mRiUu gksrh gSaµ

(1) lekt esa oqQN ,sls O;fDr gks ldrs gSa ftudh vk; rks cgqr vf/d gksrh gS fdUrq os dj osQ Hk;ls ferO;;h ugha gSa ftlosQ ifj.kke ls os lEifÙk ugha j[krsA bl fLFkfr esa ;fn lEifÙk dks dj dkvk/kj ekuk x;k rks ,sls yksx dj ls eqDr gks tk;saxsA

(2) lEifÙk dk vk/kj blfy, Hkh Hkzked gS D;ksafd lEifÙk ls fdlh o"kZ vk; izkIr gks ldrh gS vkSjugha HkhA blosQ vfrfjDr leku vkdkj okyh lEifÙk ls vk; fHkUu&fHkUu izkIr gksaA

(3) ;fn lEifÙk ij dj yxk;k x;k rks yksx lEifÙk ,df=kr djus esa fgposaQxs vkSj os vferO;;h gkstk;saxsA

(4) lEifÙk dk okLrfod ewY; vkaduk Hkh lEHko ugha gSA

(5) ,d lkekU; lEifÙk dj] pw¡fd cM+h lEifÙk osQ eqdkcys NksVh lEifÙk ij vf/d cks> Mkyrk gS] vr%;g izfrxkeh (regressive) izÑfr dh gksrh gSA

(x) miHkksx O;; (Consumption Expenditure)µizksñ oSQYMksj tSls oqQN vFkZ&'kkfL=k;ksa dk ;g er gSfd dj vnk djus dh lkeF;Z dk lPpk ekin.M u rks vk; gS vkSj u gh lEifÙkA mudk dguk gS fd yksxksadk vkfFkZd dY;k.k ml vk; ij fuHkZj gksrk gS tks fd [kpZ dj nh tkrh gS_ vFkkZr~ vk; ij ugha] cfYd [kpZij fuHkZj gksrk gSA lafpr /u rFkk lEifÙk ml le; rd lUrqf"V iznku ugha dj ldrs tc rd fd mudk mi;ksxmiHkksx osQ fy, u fd;k tk,A vr% miHkksx dj vnk djus dh lkeF;Z dks ekius dk ,d egÙoiw.kZ ekin.M gSA

miHkksx Lrj dh djnku dh ;ksX;rk dks ekius dk ;g vk/kj O;kogkfjd :i ls mfpr ugha gS] D;ksafdµ

(1) fdlh O;fDr dk vf/d O;; bl ckr dk ifjpk;d ugha gksrk gS fd mldh dj lkeF;Z vf/dgSA mnkgj.kLo:i] ,d cM+s ifjokj dk miHkksx O;; ,d NksVs ifjokj ls gksrk gSA ijUrq bldk vk'k;;g ugha gS fd cM+s ifjokj dh djnku ;ksX;rk vf/d gSA

(2) ;fn djnku ;ksX;rk dk vk/kj miHkksx eku fy;k tk, rks mlls miHkksx esa deh vk;sxh ftlosQifj.kkeLo:i yksxksa dh dk;Z{kerk ?kV tk;sxh ftldk mRiknu ij cqjk izHkko iM+sxkA

(3) ;g Bhd gS fd vk; dk miktZu vko';drkvksa dh larqf"V (miHkksx) osQ fy, gksrk gS fdUrq vk;dk mi;ksx osQoy miHkksx osQ fy, gh ugha gksrk gSA cpr vk; dk egÙoiw.kZ vax gS ftldk cknesa fofu;ksx gks tkrk gSA ;fn dj lkeF;Z dk vk/kj miHkksx eku fy;k tk;sxk rks cpr ,oa fofu;ksxdh mis{kk gks tk;sxh tks dksbZ cqf¼eÙkk dh ckr ugha gSA

pw¡fd oLrqijd n`f"Vdks.k dh Hkh vusd xEHkhj e;kZnk,¡ gSa] vr% O;fDr dh dj nsus dh lkeF;Z dks ekius osQrjhosQ dk iz'u vHkh Hkh fcuk mÙkj fn;s gh jg tkrk gSA okLro esa ckr ;g gS fd izkphu dky esa vko';dlEifÙk (property) djk/ku dk ,d egÙoiw.kZ vk/kj FkkA ijUrq orZeku le; esa] vk; dks gh O;fDr dh djvnk djus dh lkeF;Z dks ekius dk U;k;iw.kZ ekin.M ekuk tkrk gSA vk; dks vk/kj cukus dk ,d ykHk ;ggS fd blosQ vUrxZr djk/ku dks vkjksgh cukuk ljy gksrk gSA ijUrq O;ogkj esa tc O;fDr dh dj nsus dhlkeF;Z dk fu/kZj.k fd;k tk;s rks vk; osQ vykok lEifÙk rFkk miHkksx O;; dks Hkh n`f"Vxr j[kk tkuk pkfg,A

;gk¡ ;g ckr mYys[kuh; gS fd vk; osQ lEcU/ esa Hkh osQoy mldh ek=kk egÙoiw.kZ ugha gS vfirq vk; osQ Ïksrdk Hkh Hkkjh egÙo gS] vFkkZr~ bl ckr dks Hkh n`f"Vxr j[kk tkuk pkfg, fd vk; O;fDrxr lsokvksa }kjk dekbZx;h gS vFkok lEifÙk osQ LokfeRo ls izkIr gqbZ gSA ;gha tc O;fDr dh dj nsus dh lkeF;Z dk fu/kZj.k fd;ktk;s rks oqQN vU; ckrksa ij Hkh fopkj fd;k tkuk pkfg, tSls fd ifjokj dk vkdkj] vk; dh fu;ferrk rFkk

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1. “Minimum sacrifice approach to be the allocation of taxes is matched by a maximumbenefit approach to the determination of public expenditure and the two are combinedin a general theory of budget planning.” —Musgrave

og vof/ ftlosQ fy;s vk; dh x.kuk dh xbZ gSA bl izdkj] Li"V gS fd djk/ku osQ Hkkj dk U;k;iw.kZ forj.kdjus osQ y{; dks izkIr djus esa oLrqijd n`f"Vdks.k osQ vuqiwjd (supplementary) osQ :i esa dk;Z djrk gSA

mi;qZDr foospu osQ i'pkr~] fu"d"kZ osQ :i esa ;g dgk tk ldrk gS fd djk/ku osQ Hkkj dk U;k;iw.kZ forj.kdjus dh n`f"V ls lkeF;Z fl¼kUr (Ability Theory) gh lcls vf/d mi;qDr fl¼kUr gSA

vk/qfud er&vf/dre lkekftd dY;k.k(Present Views—Maximum Welfare Principle)

vk/qfud vFkZ'kkfL=k;ksa us djkjksi.k osQ mfpr forj.k osQ fy, U;k;&fl¼kUr osQ LFkku ij dY;k.k fl¼kUr dksizkFkfedrk nh gSA izks- ihxw us lhekUr R;kx fl¼kUr dk izfriknu dY;k.k dks è;ku esa j[kdj gh fd;kA ,toFkZdY;k.k osQ roZQ dks Lohdkj djrk gSA mldk dguk gS fd dY;k.k rc vf/dre gksxk tc lhekUr mi;ksfxrkleku gksxhA blosQ foijhr] ihxw us U;wure lkewfgd R;kx osQ fl¼kUr dks vf/dre dY;k.k ls lEcfU/r fd;kgSA okLro esa djkjksi.k dk lerk fl¼kar ,oa dY;k.k fl¼kUr nksuksa gh nks"kiw.kZ gSaA ;s nksuksa fopkj/kjk,¡ ghlaoqQfpr gSa D;ksafd os osQoy ctV osQ djkjksi.k dk gh vè;;u djrh gSaA okLro esa djksa esa U;k;'khyrk dkvè;;u djrs le; osQoy dj Hkkj dks gh u ysa cfYd mu ykHkksa dks Hkh lfEefyr djsa tks lkoZtfud O;; lsizkIr gksrs gSaA MkYVu] ihxw ,oa eqlxzso us dj osQ Hkkj rFkk blosQ forj.k dh leL;k esa ljdkjh lsokvksa dkslfEefyr djosQ bldks U;k; osQ :i esa iznku djus dk iz;kl fd;k D;ksafd dY;k.k dks dj rFkk lkoZtfudO;; nksuksa gh izHkkfor djrs gSaA tgk¡ dj dY;k.k dks de djrk gS ogk¡ lkoZtfud O;; dY;k.k esa o`f¼ djrhgSA ihxw ,oa MkYVu us ctV uhfr lEcU/h nks fl¼kUrksa dk izfriknu fd;k gSµ

(1) ljdkj dks fofHkUu enksa ij bl izdkj ls O;; djuk pkfg, rkfd izR;sd en ij dh x;h jkf'k ls izkIrlhekUr mi;ksfxrk cjkcj gksA

(2) lkoZtfud O;; dks ml lhek rd c<+krs jguk pkfg, tgk¡ rd fd bl O;; ls mRiUu gksus okyhmi;ksfxrk jkT; }kjk yxk;s x;s djksa ls mRiUu vlUrks"k osQ cjkcj u gks tk,A

ctV uhfr }kjk lkekftd dY;k.k dks vf/dre djuk mi;qDr jgrk gSA eqlxzso osQ erkuqlkj] djksa osQ vkoaVuesa U;wure R;kx fl¼kUr] lkoZtfud O;; osQ fu/kZj.k osQ vf/dre ls esy [kkrs gSa vkSj ;s nksuksa gh ctV osQlkekU; fl¼kUr esa ik;s tkrs gSaA¸1 eqlxzso us bls fp=k&6 }kjk le>kus dh dksf'k'k dh gSA js[kkfp=k esa OX&v{kij lkoZtfud vk; n'kkZ;h x;h gSA A B oØ lkoZtfud O;; ls lekt dks izkIr gksus okys lUrks"k dks iznf'kZrdjrk gSA blosQ foijhr A′B′ oØ djkjksi.k ls mRiUu lhekUr lkekftd R;kx dks iznf'kZr djrk gSA AB oØuhps ?kV jgk gS tks ;g crykrk gS fd tSls&tSls lkoZtfud O;; esa o`f¼ gksrh gS] oSls&oSls O;fDr;ksa dks

O

Y AM

EB

XPublic

revenueA�

B�

Marginalsocialwelfare

Marginalsocialsacrifice

N

X

fp=k 6


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yksd foÙk

gksus okyk larks"k ,oa ykHk dh ek=kk ?kVrh tkrh gSA blosQ foijhr A′B′ oØ ;g n'kkZrk gS fd djkjksi.k esa o`f¼gksus ls djnkrk dh R;kx dh ek=kk c<+rh tkrh gSA MN og 'kq¼ lkekftd dY;k.k gS tks A A esa ls A′B′?kVkdj izkIr gksrk gSA E fcUnq lkE; gS tgk¡ lhekUr lkekftd R;kx=lhekUr lkekftd ykHk gksrk gSA blh fcUnqij vf/dre lkekftd dY;k.k izkIr gksxkA

9-5 dj lkeF;Z fl¼kUr o v¼Zfodflr ns'k(Ability to Pay Theory and Under-developed Countries)

vusd fopkjdksa dk er gS fd djnku ;ksX;rk fl¼kUr lkoZHkkSfed (universal) fl¼kUr gS vkSj ;g vklkuhls v¼Zfodflr ns'kksa esa ykxw fd;k tk ldrk gSA fdUrq ;g Bhd ugha gS D;ksafd v¼Zfodflr ns'kksa dh fLFkfreas dj lkeF;Z fl¼kUr djkjksi.k <k¡ps osQ vuq:i ugha cu ldrk gS] blosQ fuEufyf[kr dkj.k gSaµ

(1) vkfFkZd fodkl (Economic Development)µv¼Zfodflr ns'kkssa esa djkjksi.k dk izeq[k mís';vkfFkZd fodkl osQ fy, cpr dk l`tu ,oa laO;wgu djuk gksrk gSA v¼Zfodflr ns'kksa esa djnku ;ksX;rk fl¼kUrrHkh ykxw fd;k tk ldrk gS tcfd blls vk; o lEifÙk osQ forj.k esa O;kIr vlekurkvksa dks de fd;k tk;sAtcfd bu ns'kksa dk eq[; mís'; vkfFkZd fodkl gksrk gSA vk; dh vlekurkvksa esa deh djuk xkS.k fo"k; gksrkgSA bl fo"k; dh iwfrZ esa djnku ;ksX;rk fl¼kUr vf/d lgk;d ugha gksrk gSA bl lEcU/ esa uDlsZ dh fVIi.khBhd gS] ¶vkfFkZd fodkl osQ izlax ls yksd foÙk dk izkFkfed y{; vUroSZ;fDrd (inter-personal) vk;forj.k esa ifjorZu djuk ugha] cfYd iw¡th fuekZ.k esa vuqjDr jk"Vªh; vk; osQ vuqikr esa o`f¼ djuk gSA¸

(2) lhfer ek=kkµdjnku ;ksX;rk fl¼kUr dk izeq[k vk/kj vk; ,oa lEifÙk gksrh gS tcfd v¼Z&fodflr ns'kksaesa budh lhfer ek=kk gksrh gSA vkfFkZd fodkl osQ dk;ks± dks dk;kZfUor djus osQ fy, ljdkj dks tks foÙk izcU/djuk iM+rk gS og eq[;r;k ijks{k djksa }kjk gh izkIr gksrk gSA vk; ,oa lEifÙk dh lhfer ek=kk gksus ls izR;{kdj lhfer ek=kk esa gh yxk;k tk ldrk gSA

(3) lk/uksa dh izkfIrµdk;Z'khy foÙk izcU/ (Activating Finance) ,oa fØ;kRed foÙk izcU/ (Func-tional Finance) osQ n`f"Vdks.k ls djkjksi.k fodkl osQ fy, lk/u izkfIr dks ,d eq[; vL=k ekuk tkrk gSA;fn bl n`f"Vdks.k dks eku fy;k rks v¼Zfodflr vFkZO;oLFkk esa djnku&;ksX;rk fl¼kUr ewyHkwr fl¼kUr ughagks ldrk D;ksafd v¼Zfodflr ns'kksa esa yksxksa dh vk; cgqr de gS vkSj vk; esa cgqr vlekurk ik;h tkrh gSA

mijksDr foospu ls Li"V gS fd djnku ;ksX;rk fl¼kUr pkgs djkjksi.k esa fdruk Hkh U;k;'khy D;ksa u gksv¼Zfodflr ns'kksa dh ifjfLFkfr;ksa esa ykxw ugha fd;k tk ldrkA



6. oqQN ys[kdksa us fo'ks"kdj vesfjdh ys[kdksa us dj vnk djus dh lkeF;Z dks ekius osQ fy, fdln`f"Vdks.k dk izfriknu fd;k\

(v) oLrqijd (c) O;fDrijd

(l) O;ogkjijd (n) buesa dksbZ ughaA

7. fdlh Hkh O;fDr dh mRiknu 'kfDr eq[;r% lekt osQ fdl <k¡ps ij fuHkZj djrh gS\

(v) vuk£Fkd (c) vk£Fkd

(l) lkekftd (n) lkaLÑfrdA

8. ekin.M osQ :i esa osQoy fdl vk; ij gh fopkj fd;k tkuk pkfg,\

(v) lcy (c) fucZy

(l) fucy (n) ldyA

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9. lEifÙk osQ fdl ewY; dks vkaduk laHko ugha gS\

(v) okLrfod (c) vokLrfod

(l) lkoZtfud (n) cktkjA

10. vusd fopkjdksa osQ erkuqlkj djnku ;ksX;rk fl¼kar fdl izdkj dk fl¼kar gS\

(v) lkoZtfud (c) lkoZHkkSfed

(l) O;fDrxr (n) mijksDr lHkhA


• vr% djk/ku osQ nzO;&Hkkj dks ,slh jhfr ls ck¡Vk tkuk pkfg, ftlls fd izR;sd djnkrk dks leku R;kxdjuk iM+sA bl izdkj] djk/ku esa U;k;iw.kZ lekurk ykus osQ fy, ;g vko';d gS fd ,d&lhifjfLFkfr;ksa esa jgus okys O;fDr;ksa ls eku O;ogkj fd;k tk, rkfd {kSfrt lkE;rk (horizonal

equity) izkIr dh tk losQ] vkSj vleku ifjfLFkfr;ksa eas jgus okys lHkh O;fDr;ksa ls dj yxkus osQekeys esa fHkUu&fHkUu O;ogkj fd;k tk,] rkfd 'kh"kZ lkE;rk (vertical equity) Hkh izkIr dh tk losQA

• 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

• ¶O;fDr viuh&viuh lEcfU/r lkeF;Z osQ vuqikr esa va'knku (Contribution) nsaA¸ bl dFku esavuqikr (proportion) 'kCn dk vFkZ oqQN ifjfLFkfr;ksa osQ vUrxZr ^lekuiw.kZ R;kx* ls Hkh fy;k tkldrk gS vkSj oqQN vU; ifjfLFkfr;ksa osQ vUrxZr ^leku vuqikrh R;kx* ls Hkh fy;k tk ldrk gSA

• R;kx fl¼kUr vFkok O;fDrijd n`f"Vdks.k osQ foijhr] mRiknd&'kfDr dk fl¼kUr djnkrk dhHkkoukvksa ,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


• lerk (Equity)µrqY;rkA

• va'knku (Contribution)µFkksM+k ;ksxnkuA

• lkE; (Equilibrium)µlekurkA

• vf/nku (Bounties)µlk/kj.k ls vf/d nkuA


1- laifÙk osQ Hkqxrku&lkeF;Z dh vuqiwjd dlkSVh D;ksa dgk x;k gS\

2- dj nsus dh lkeF;Z dks oSQls ekik tkrk gS\

3- O;fDrijd n`f"Vdks.k vkSj oLrqijd n`f"Vdks.k esa D;k varj gS\

4- leku oqQy R;kx dks Li"V djsaA

5- fl¼kar dk eqlxzso mi;ksfxrk ekWMy dh O;k[;k djsaA


uksV

yksd foÙk


1. laifÙk 2. mi;ksfxrk 3. ßkl 4. vkjksgh

5. xf.krh; 6. (v) 7. (c) 8. (l)

9. (v) 10. (c)A


iqLrosaQ 1. yksd foÙkµ,p-,y- HkkfV;k] fodkl ifCy¯'kx gkml izk- fy-A





uksV


bdkbZ —10% djk?kkr (dj dk ncko)] dj&foorZu ,oa djkikr (dj dk Hkkj)

bdkbZµ10: djk?kkr (dj dk ncko)] dj&foorZu ,oa

djkikr (dj dk Hkkj)

(Impact, Shifting And Incidence of Taxation)


mís'; (Objectives)


10.1 djk?kkr vFkok dj dk ncko (Impact of Tax)

10.2 dj dk foorZu (Shifting of Tax)

10.3 dj dk Hkkj vFkok djkikr (Incidence of a Tax)




10.7 lanHkZ iqLrosaQ (Further Readings)

mís'; (Objectives)


• djk?kkr vFkok dj osQ ncko dks le>us esaA

• dj dk Hkkj vFkok djkikr dks le>us esaA

• dj osQ foorZu dks tkuus gsrqA


lkekU; vFkks± esa dj foorZu dk vfHkizk; gS djnkrk }kjk dj osQ Hkkj dks fdlh nwljs ij VkyukA dj foorZuog izfØ;k gS ftlesa djnkrk vius djHkkj dks nwljs ij Mkyus dk iz;kl djrk gSA bl izdkj] foorZu dk djHkkjls xgjk laca/ gS] D;ksafd dj Hkkj ls cpus osQ fy, gh dj foorZu fd;k tkrk gSA

dj osQ Hkkj dks djkikr Hkh dgrs gSaA ;g foorZu dk vafre ifj.kke gS] ;g izR;{k ekSfnzd Hkkj gSA

10-1 djk?kkr vFkok dj dk ncko (Impact of Tax)

djk?kkr vFkok dj dk ncko ml O;fDr ij iM+rk gS ftl ij ljdkj dj yxkrh gS vkSj tks okLro esa ljdkj

dks dj dk Hkqxrku djrk gS vkSj djnkrk osQ :i esa ljdkj osQ ikl blh O;fDr dk uke iathÑr gksrk gSA


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yksd foÙk

mnkgj.k osQ fy,] ;fn 'kDdj ij nl #i, izfr ¯DoVy dk dj ljdkj }kjk yxk;k tkrk gS rks 'kDdj osQ

mRiknd ls ;g olwy fd;k tkrk gSA vr% djk?kkr blh mRiknd ij gksxk D;ksafd ljdkj dks dj Hkqxrku foozsQrk

ls gh izkIr gksrk gSA vU; 'kCnksa esa ;gh mRiknd] ¶dj osQ Hkqxrku dk izkjfEHkd ekSfnzd Hkkj mBkrk gSA¸ lsfyxeSu

(Seligman) osQ vuqlkj] ¶dj nsus dk rkRdkfyd izHkko ftl O;fDr ij iM+rk gSZ] mls djk?kkr dgrs

gSaA¸ tc djnkrk fdlh dj fo'ks"k osQ Hkkj dks nwljksa ij foofrZr ugha dj ikrk rks ml ij djk?kkr osQ lkFk dj

dk Hkkj Hkh iM+rk gSA izR;{k dj blh izÑfr osQ gksrs gSa] tSls] vk;&dj] lEifÙk dj vkfn dk djk?kkr vkSj

djkikr mlh O;fDr ij iM+rk gS tks mls ljdkjh dks"k esa tek djrk gSA

10-2 dj dk foorZu (Shifting of Tax)

lkekU; vFkks± esa dj foorZu dk vfHkizk; gS djnkrk }kjk dj osQ Hkkj dks fdlh nwljs ij VkyukA dj foorZu

og izfØ;k gS ftlesa djnkrk vius djHkkj dks nwljksa ij Mkyus dk iz;kl djrk gSA dj foorZu dh

izfØ;k ml le; gksrh gS tc dj dk ncko vkSj dj dk Hkkj vyx&vyx O;fDr;ksa ij iM+rk gS_ tSls fcØh

dj igys O;kikfj;ksa ls fy;k tkrk gS rks mu ij dj dk ncko iM+rk gS] fdUrq O;kikjh tc bu djksa dh ek=kk

dks vkaf'kd vFkok iw.kZ:i ls oLrq osQ ewY; esa lfEefyr djosQ miHkksDrkvksa ij Vky nsrs gSa rks dj dk Hkkj

vfUre :i ls miHkksDrkvksa ij iM+rk gSµbl izdkj djk?kkr ls djkikr dh fLFkfr esa igq¡pus dh izfØ;k gh dj

foorZu gSA izks- elxzso osQ 'kCnksa esa] ¶ikjEifjd vFkZ esa dj foorZu ls vk'k; ml izfØ;k ls gS ftlosQ }kjk

dj dk izR;{k ekSfnzd Hkkj ewY;ksa esa lekfgr djosQ ncko osQ fcUnq ls vfUre fcUnq dh vksj gVk fn;k tkrk gSA¸

bl izdkj] foorZu dk djHkkj ls xgjk lEcU/ gS D;ksafd dj Hkkj ls cpus osQ fy, gh dj foorZu fd;k tkrk

gSA dj foorZu ftl fcUnq osQ vkxs ugha gksrk og fcUnq djkikr vFkok dj Hkkj dk fcUnq gksrk gSA tc dj foorZu

ugha gks ikrk rks djk?kkr ,oa djkikr nksuksa ,d gh O;fDr ij iM+rs gSaA

dj foorZu osQ izdkj

dj foorZu nks izdkj dk gksrk gSµ

(1) vkxs dh vksj dj foorZu (Forward Shifting)

(2) ihNs dh vksj dj foorZu (Backward Shifting)

tc dj fdlh mRiknd ij yxk;k tk,] fdUrq mls og oszQrk ij Mky ns rc ;g ^vkxs dh vksj foorZu*

dgykrk gS vkSj blosQ foijhr tc dj fdlh mRiknd ij yxk;k tk, vkSj mRiknd ml dj dks dPps eky

dh vkiwfrZ djus okys O;fDr vFkok mRiknu esa dke dj jgs Jfed ij LFkkukUrfjr dj ns rc ;g ^ihNs dh

vksj foorZu* dgykrk gSA dj foorZu osQ izdkjksa dks ,d mnkgj.k }kjk le>k tk ldrk gSA tc ljdkj phuh

ij mRiknu dj yxkrh gS vkSj phuh dk mRiknd dj osQ Hkkj dks miHkksDrkvksa dh vksj Vky nsrk gS rks bls vkxs

dh vksj dj foorZu dgk tk,xk] fdUrq ;fn phuh dk mRiknd dj Hkkj dks xUus osQ mRikndksa ij Vkyus esa

liQy gk tkrk gS rks ;g ihNs dh vksj dj foorZu dk mnkgj.k gSA

uksV~l djnkrk vius djHkkj dks nwljksa ij Mkyus dk iz;kl djrk gS] ftls foorZu dh laKk nsrs gSaA



1. dj dk ncko ml O;fDr ij iM+rk gS ftl ij ljdkj --------- yxkrh gSA

2. mRiknd dj osQ Hkqxrku dk izkjafHkd --------- Hkkjr mBkrk gSA

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3. --------- og izfØ;k gS ftlesa djnkrk vius djHkkj dks nwljksa ij Mkyus dk iz;kl djrk gSA

4. foorZu ls --------- dk xgjk laca/ gSA

5. dj foorZu ftl ¯cnq osQ vkxs ugha gksrk og ¯cnq --------- dk ¯cnq gksrk gSA

10-3 dj dk Hkkj vFkok djkikr (Incidence of a Tax)

dj osQ Hkkj dks djkikr Hkh dgrs gSaA fiQ.Msy f'kjkt osQ 'kCnksa esa] ¶djkikr foorZu dk vfUre ifj.kke

gS] ;g izR;{k ekSfnzd Hkkj gSA bl izdkj djkikr dh leL;k esa ;g fo'ys"k.k fd;k tkrk gS fd dj dk

Hkqxrku dkSu djrk gS vFkkZr~ ekSfnzd Hkkj fdl ij iM+rk gSA¸ ;g ifjHkk"kk Li"V djrh gS fd dj dk Hkkj

ml O;fDr ij iM+rk gS tks vUre :i ls dj dk Hkqxrku djrk gS vFkkZr~ tks vfUre :i ls dj osQ ekSfnzd

Hkkj dks ogu djrk gSA tSls 'kDdj osQ mRiknd ij dj yxk;k tkrk gSA ;fn mRiknd bl dj dks 'kDdj dk

ewY; c<+kdj miHkksDrkvksa ij Vkyus esa liQy gks tkrk gS rks dj dk Hkkj miHkksDrkvksa ij iM+sxk D;ksafd vfUre

:i ls 'kDdj osQ miHkksDrkvksa ij gh dj dk ekSfnzd Hkkj iM+sxkA ;fn mRiknd 'kDdj ij yxk, x, dj dks

miHkksDrkvksa ij Vkyus esa liQy ugha gksrk rks djk?kkr osQ lkFk dj dk Hkkj Hkh mRiknd ij gh iM+sxkA lkekU;r%

'kDdj dk miHkksDrk dj osQ Hkkj dks vkSj vkxs ugha Vky ldrk vkSj Lo;a dj dk Hkkj lgu djrk gSA

izks- lsfyxeSu osQ vuqlkj] ¶vfUre djnkrk ij dj osQ cks> osQ fu/kZj.k dks dj dk Hkkj dgk tkrk gSA¸

izks- fiQfyi bZ- Vsyj (Philip E. Taylor) osQ vuqlkj] ¶djHkkj ml O;fDr ij gksrk gS tks mls vkSj vkxs ugha

Vky ldrk gSA¸

la{ksi eas] dgk tk ldrk gS fd djkikr ;k dj Hkkj esa fuEukafdr rhu rÙo lfEefyr gksrs gSaµ

(i) djkikr dj dk vfUre Hkkj gS ftls vkxs fdlh vU; ij Vkyk ugha tk ldrkA

(ii) ;g dj dk ekSfnzd Hkkj gSA

(iii) ;g dj dk izR;{k ekSfnzd Hkkj gS D;ksafd ;g ljdkjh dks"k esa tek oqQy jkf'k osQ cjkcj gksrk gSA

10-3-1 djk?kkr ,oa djkikr esa vUrj

(Distinction Between Impact & Incidence of Taxation)

djk?kkr vkSj djkikr esa vUrj djkjksi.k osQ izkjfEHkd Hkkj ,oa vfUre Hkkj osQ vk/kj ij fd;k tkrk gSA djk?kkr

,oa djkikr esa vUrj iznf'kZr djus okys eq[; fcUnq gSaµ

1- djk?kkr dj osQ izkjfEHkd Hkkj dks izdV djrk gS vkSj djkikr dj osQ vfUre Hkkj dks izdV djrk gSA

2- djk?kkr ml O;fDr ij iM+rk gS tks ml jkf'k dk Hkqxrku djrk gS tcfd djkikr ml O;fDr ij gksrk

gS tks vfUre :i ls ml dj Hkkjr dks ogu djrk gSA

3- djk?kkr dk vfHkizk; ljdkj dks fd, x, dj jkf'k osQ ekSfnzd Hkqxrku ls gS tcfd djkikr ls vfHkizk;

dj osQ izR;{k ekSfnzd Hkkj ls yxk;k tkrk gSA

4- djkikr ml O;fDr ij gksrk gS tks bls fdlh nwljs ij Vky ugha ldrk tcfd djk?kkr esa dj Hkkj fdlh

nwljs ij Vkyk tk ldrk gSA nwljs 'kCnksa esa] djkikr vFkok dj Hkkj dk foorZu fd;k tk ldrk

gS] fdUrq djk?kkr dk ughaA

5- djk?kkr ls cpuk dj vioapu (Tax Evasion) dgykrk gS tks voS/kfud gS tcfd djkikr vFkok

dj Hkkj ls cpus osQ fy, iz;Ru fd;k tkuk iw.kZr% oS/kfud gSA


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yksd foÙk

10-3-2 dj dk ekSfnzd Hkkj vkSj okLrfod Hkkj(Money Burden And Real Burden of Tax)

izks- MkYVu us dj (Tax) osQ izR;{k Hkkj vkSj vizR;{k Hkkj rFkk dj osQ ekSfnzd vkSj okLrfod Hkkj esa Hksnfd;k gSA

;fn ,d mRiknd oLrq osQ ewY;ksa dks dj dh ek=kk osQ vuqlkj c<+kus esa liQy gks tkrk gS rks dj dk izR;{kekSfnzd Hkkj miHkksDrkvksa ij iM+rk gS D;ksafd mls oLrq dk vf/d ewY; pqdkuk iM+rk gSA

dHkh&dHkh ,slk gksrk gS fd mRiknd dks igys gh oqQN djksa dk Hkqxrku ljdkj dks dj nsuk iM+rk gS ftllsmRiknd dks mruh jkf'k ij C;kt dh gkfu gksrh gS] bls dj dk vizR;{k ekSfnzd Hkkj dgrs gSa vU; 'kCnksa esa]tc djnkrk dks dj dh ek=kk dh rqyuk esa vf/d jkf'k ls oafpr gksuk iM+rk gS rks bls gh dj dk vizR;{kekSfnzd Hkkj dgrs gSaA

D;k vki tkurs gSa dj Hkkj ml O;fDr ij gksrk gS tks mls vkSj vkxs ugha Vky ldrk gSA

dj oapu (Tax Evasion)µftl O;fDr dh vk; dj&;ksX; (Taxable) gksrh gS fdUrq og viuh vk; dk>wBk fglkc fn[kkdj vFkok xyr fcØh fn[kkdj de djksa dk Hkqxrku djrk gS rks bls dj oapu dgrs gSa vFkkZr~blesa djnkrk djksa dh pksjh djrk gSA

dj ls cpko (Tax Avoidance)µ;g dj oapu ls fHkUu fLFkfr gSA tc djnkrk dkuwu dk ikyu djrs gq,dj cpkrk gS rks mls dj dk cpko dgrs gSaA tSls Hkkjr esa orZeku dkuwu osQ vuqlkj ;fn osruHkksxh deZpkjhviuh vk; ls thou chek] lap;h lkof/ tek] lkekU; Hkfo"; fuf/ vkfn esa 80] 000 ` rd tek djrk gSrks bl cpr ij vk;&dj esa ls 20 izfr'kr dh NwV (vf/dre 16] 000 `) izkIr gksrh gSA

dj foorZu vkSj dj oapu esa vUrjµdj foorZu vkSj dj oapu esa vUrj gSA tc djnkrk dj dk Hkqxrkurks dj nsrk gS ijUrq dj osQ Hkkj dks nwljksa ij Vky nsrk gS rks bls dj foorZu dgrs gSaA tSls foØ; dj dh jkf'kfoozsQrk] miHkksDrkvksa ij Vky nsrk gSA blosQ foijhr dj oapu esa djnkrk >wBk fglkc izLrqr djosQ dj pqdkusls cp tkrk gSA

dj foorZu vkSj dj oapu esa fuEu Hksn gSaµ

(i) dj foorZu ,d LokHkkfod rFkk oSKkfud izfØ;k gS tcfd dj oapu voS/kfud dk;Z gS tks n.Muh;vijk/ gSA

(ii) dj foorZu ls ljdkj dks jktLo dh gkfu ugha gksrh tcfd dj oapu ls ljdkj dks Hkkjh vkfFkZd{kfr gksrh gSA

(iii) dj foorZu esa dj dk Hkkj fdlh&u&fdlh dks lguk gh iM+rk gS tcfd dj oapu esa djksa dkHkqxrku gh ugha fd;k tkrk rks mlosQ Hkkj dk iz'u gh mifLFkr ugha gksrkA

(iv) dj foorZu ls uSfrd iru dk dksbZ lEcU/ ugha gS tcfd dj oapu ls lekt esa csbZekuh] Hkz"Vkpkj]fj'or[kksjh vkfn vokaNuh; dk;ks± dks izksRlkgu feyrk gSA

VkLd dj oapu ls D;k vfHkizk; gS\

uksV




fuEufyf[kr dFkuksa esa lR; vFkok vlR; dh igpku djsa(State whether the following statements are True or False):

6. dj osQ Hkkj dks djkikr Hkh dgrs gSaA

7. djk?kkr dj osQ vafre Hkkj dks izdV djrk gS vkSj djkikr dj osQ izkjafHkd Hkkj dks izdV djrk gSA

8. djk?kkr ls cpuk dj vioapu dgykrk gSA

9. ;fn ,d mRiknd oLrq osQ ewY;ksa dks dj dh ek=kk osQ vuqlkj c<+kus esa liQy gks tkrk gS rks dj dkekSfnzd Hkkj mRiknd ij gh iM+rk gSA

10. tc djnkrk dkuwu dk ikyu djrs gq, dj cpkrk gS rks mls dj dk cpko dgrs gSaA


• djk?kkr vFkok dj dk ncko ml O;fDr ij iM+rk gS ftl ij ljdkj dj yxkrh gS vkSj tks okLro

esa ljdkj dks dj dk Hkqxrku djrk gS vkSj djnkrk osQ :i esa ljdkj osQ ikl blh O;fDr dk uke

iathÑr gksrk gSA

• dj nsus dk rkRdkfyd izHkko ftl O;fDr ij iM+rk gSZ] mls djk?kkr dgrs gSaA tc djnkrk fdlh dj

fo'ks"k osQ Hkkj dks nwljksa ij foofrZr ugha dj ikrk rks ml ij djk?kkr osQ lkFk dj dk Hkkj Hkh iM+rk

gSA

• lkekU; vFkks± esa dj foorZu dk vfHkizk; gS djnkrk }kjk dj osQ Hkkj dks fdlh nwljs ij VkyukA dj

foorZu og izfØ;k gS ftlesa djnkrk vius djHkkj dks nwljksa ij Mkyus dk iz;kl djrk gSA

• djkikr foorZu dk vfUre ifj.kke gS] ;g izR;{k ekSfnzd Hkkj gSA bl izdkj djkikr dh leL;k esa ;g

fo'ys"k.k fd;k tkrk gS fd dj dk Hkqxrku dkSu djrk gS vFkkZr~ ekSfnzd Hkkj fdl ij iM+rk gSA

• djk?kkr vkSj djkikr esa vUrj djkjksi.k osQ izkjfEHkd Hkkj ,oa vfUre Hkkj osQ vk/kj ij fd;k tkrkA

• ;fn ,d mRiknd oLrq osQ ewY;ksa dks dj dh ek=kk osQ vuqlkj c<+kus esa liQy gks tkrk gS rks dj dk

izR;{k ekSfnzd Hkkj miHkksDrkvksa ij iM+rk gS D;ksafd mls oLrq dk vf/d ewY; pqdkuk iM+rk gSA


• foorZu (Shifting)µnwljs ij VkyukA

• djkikr (Incidence of Tax)µdj yxkukA


1- dj foorZu ls D;k vfHkizk; gS\

2- djk?kkr dks ifjHkkf"kr djsaA

3- djkikr dh O;k[;k djsaA

4- djk?kkr ,oa djkikr esa D;k varj gS\

5- dj dk ekSfnzd Hkkj vkSj okLrfod Hkkj ls vki D;k le>rs gSa\


uksV

yksd foÙk


1. dj 2. ekSfnzd 3. dj foorZu 4. djHkkj

5. djkikr 6. lR; 7. vlR; 8. lR;

9. vlR; 10. lR;A






uksV


bdkbZ—11% dj&foorZu dk fl¼kar % laosaQnz.k ,oa foosaQnz.k fl¼kar

bdkbZµ11: dj&foorZu dk fl¼kar % laosaQnz.k

,oa foosaQnz.k fl¼kar(Theories of Tax Shifting : Concentration

and Diffusion Theory)


mís'; (Objectives)


11.1 dj&foorZu vFkok djkikr osQ fl¼kUr(Theories of Shifting of Taxes or Incidence of Taxes)

11.2 dj Hkkj vFkok dj&foorZu dks fu/kZfjr djus okys rRo(Factors Determining Incidence or Shifting of Tax)

11.3 dj Hkkj dh leL;k osQ vè;;u dk egÙo(Importance of Incidence Problem Study)

11.4 oqQN eq[; djksa osQ Hkkj dk vè;;u(Study of the Incedence of Some Important Taxes)





mís'; (Objectives)


• dj foorZu vFkok djkikr osQ fl¼kar dks tkuus gsrqA

• dj Hkkj vFkok dj foorZu dks fu/kZfjr djus okys rRoksa dh tkudkjh esaA

• dj Hkkj dh leL;k osQ vè;;u osQ egÙo laca/h ckrksa dh tkudkjh izkIr djus gsrqA


laosQUnz.k osQ fl¼kar dk izfriknu izQkal osQ izÑfroknh vFkZ'kkfL=k;ksa us fd;k rFkk foosQUnz.k fl¼kar dk izfriknuizQkalhlh vFkZ'kkL=kh oSQukMZ vkSj fczfV'k fo}ku eSUliQhYM us fd;kA

tc fdlh oLrq ij dj yxk;k tkrk gS vFkok iqjkus dj dh nj esa o`f¼ dh tkrh gS rks djnkrk dj osQ Hkkjdks nwljksa ij Vkyus dk iz;Ru djrk gSA


uksV

yksd foÙk

djkjksi.k esa U;k; dh leL;k cgqr egÙoiw.kZ gSA vr% lekt osQ fofHkUu oxks± esa dj dk Hkkj leku :i lsforfjr fd;k tkuk pkfg,A

11-1 dj&foorZu vFkok djkikr osQ fl¼kUr(Theories of Shifting of Taxes or Incidence of Taxes)

dj osQ Hkkj osQ lEcU/ esa rhu fl¼kUr izLrqr fd, x, gSa tks fuEu izdkj gSaµ

(1) laosQUnz.k dk fl¼kUr (Concentration Theory)µbl fl¼kUr dk izfriknu izQkal osQ izÑfroknhvFkZ'kkfL=k;ksa us fd;kA mudk fo'okl Fkk fd Hkwfe esa gh okLrfod mRiknu (Net Product) izkIr gksrk gS vr%Hkwfe ij gh dj yxk;k tkuk pkfg,A mudk fopkj Fkk fd dj pkgs ftl O;fDr ;k oLrq ij yxk;k tk;] mldkvfUre Hkkj Hkwfe ij gh iM+sxk vFkkZr~ vUr esa tkdj dj Hkwfe ij gh osQfUnzr gks tkrs gSaA vr% ljdkj dks vusdizdkj osQ dj u yxkdj osQoy Hkwfe dh 'kq¼ vk; ij gh dj yxkuk pkfg,A blls dj izfØ;k ljy gksxh rFkkdjksa dks ,d=k djus dh ykxr Hkh de gksxhA

mi;qZDr fl¼kUr dh vkykspuk dh xbZ gS D;ksafd vFkZ'kkfL=k;ksa dk er gS fd osQoy Hkwfe gh mRiknd ugha gksrhoju~ vU; O;olk; Hkh mRiknd gksrs gSa vr% lekt osQ vU; oxks± ij Hkh dj yxk, tkus pkfg,A blls djksa dkforj.k Hkh U;k;iw.kZ gksxkA laosQUnz.k fl¼kUr ;|fi nks"kiw.kZ gS ij blls ;g ckr Kkr gksrh gS fd djksa dk Hkqxrkuvfrjsd ls gh fd;k tk ldrk gS tks dj Hkkj osQ vk/qfud fl¼kUr dk vk/kj gSA

(2) foosQUnz.k vFkok izlj.k fl¼kUr (Diffusion Theory)µbl fl¼kUr dk izfriknu izQkalhlh vFkZ'kkL=khoSQukMZ (Canard) vkSj fczfV'k fo}ku eSUliQhYM (Mansfield) us fd;kA ;g fl¼kUr laosQUnz.k fl¼kUr osQfoijhr gS rFkk Li"V djrk gS fd lHkh dj pkgs ftl :i esa yxk, tk,¡] os iwjs lekt esa iSQy tkrs gSaA vU;'kCnksa esa] dj foorZu ml le; rd gksrk jgrk gS tc rd fd og lEiw.kZ lekt esa ugha iSQy tkrk gSA oSQukMZosQ vuqlkj ftl izdkj 'kjhj dh fdlh ,d f'kjk ls jDr fudkyus ij jDr dh deh osQoy ml f'kjk esa ughagksrh oju~ ;g deh iwjs 'kjhj esa iSQy tkrh gS] mlh izdkj ;fn oxZ fo'ks"k ls ljdkj dj olwy djrh gS rks mldj dk Hkkj dj foorZu osQ ekè;e ls vU; lHkh oxks± ij forfjr gks tkrk gSA blh lUnHkZ esaizks- fiQ.Mys f'kjkt eSUliQhYM dks mn~/`r djrs gq, dgrs gSa fd ¶fdlh Hkh LFkku ij yxk;k tkus okyk dksbZHkh dj fdlh >hy esa fxjus okys oaQdM+ dh Hkkafr gksrk gS tks ikuh esa bl izdkj pØ mRiUu djrk gS fd ,dpØ nwljs dks xfr iznku djrk pyk tkrk gS vkSj osQUnz&fcUnq ls lEiw.kZ ifjf/ vkUnksfyr gks tkrh gSA¸

mi;qZDr fl¼kUr dh Hkh vkykspuk dh xbZ gSA bl fl¼kUr dh ;g ekU;rk xyr gS fd izR;sd dj dks foofrZrfd;k tk ldrk gSA okLro esa izR;{k djksa dk foorZu ugha fd;k tk ldrkA nwljs] ;g fl¼kUr dj iSQyus dhizo`fÙk rks crkrk gS] dj dh ek=kk dks Li"V ugha djrkA rhljs ;g fl¼kUr iw.kZ izfr;ksfxrk dh ekU;rk dks ysdjpyrk gS tks vokLrfod ,oa dkYifud gSA

(3) dj Hkkj dk vk/qfud fl¼kUr (Modern Theory of Incidence)µdj Hkkj dk vk/qfud fl¼kUr ewY;vkSj dher osQ fo'ys"k.k ij vk/kfjr gSA ;g fl¼kUr ekudj pyrk gS fd dj dk Hkqxrku osQoy vfrjsd(Surplus) esa ls gh fd;k tkrk gS ,oa dj oLrq dh mRiknu ykxr dk Hkkx gSA izks- MkYVu vkSj izks- Vsyj dker gS fd mUgha djksa dk foorZu lEHko gS tks dher lkSnksa (Price Transactions) ls lEcfU/r gksrs gSaA ;ghdkj.k gS fd izR;{k djksa dks blfy, foofrZr ugha fd;k tk ldrk D;ksafd os dher lkSnksa ls lEcfU/r ugha gksrsAtSlk fd 'kq: esa gh Li"V dj fn;k x;k gS] djksa dk Hkqxrku vfrjsd ls gh fd;k tkrk gSA ;fn djnkrk dks dksbZvfrjsd izkIr ugha gksrk rks og dj dk foorZu djrk gS vkSj ;g foorZu ml le; rd fd;k tk;xk tc rdfd ,slh fLFkfr iSnk ugha gks tkrh fd mls vkf/D; izkIr gksus yxsA oLrqvksa dk ewY; bruk gksuk pkfg, ftllsdj dh jkf'k dk Hkqxrku fd;k tk losQA ;fn dj yxkus osQ ckn oLrq osQ ewY; esa dksbZ o`f¼ ugha gksrh rks bldk;g vFkZ gS fd foozsQrk dks orZeku ewY; ij gh vkf/D; izkIr gks jgk gSA blosQ foijhr] ;fn orZeku ewY; lsdj dk Hkqxrku ugha fd;k tk ldrk gS rks oLrq osQ ewY; esa o`f¼ dj nh tk,xhA

uksV



uksV~l djnkrk dj dk fdruk Hkkx nwljksa ij foofrZr dj ldrk gS] ;g dj dh izÑfr] oLrq dh ekax ,oa iwfrZ

dh yksp] oLrq dh mRiknu] ykxr vkfn ij fuHkZj jgrk gSA

11-2 dj Hkkj vFkok dj&foorZu dks fu/kZfjr djus okys rRo(Factors Determining Incidence or Shifting of Tax)

tc fdlh oLrq ij dj yxk;k tkrk gS vFkok iqjkus dj dh nj esa o`f¼ dh tkrh gS rks djnkrk ml dj osQHkkj dks nwljksa ij Vkyus dk iz;Ru djrk gSA dj osQ Hkkj dks nwljksa ij fdl lhek rd Vkyk tk ldrk gS] ;gvkxs fy[ks rÙoksa ij fuHkZj jgrk gSµ

(1) dj dh izÑfr (Nature of Tax)µ;g dj dh izÑfr ij fuHkZj jgrk gS fd dj dk foorZu fd;k tkldrk gS vFkok ugha vkSj ;fn fd;k tk ldrk gS] rks fdl lhek rdA mnkgj.k osQ fy,] 'kq¼ vk; ij yxk,x, dj tSls] vk;&dj vFkok lEifÙk dj dks foofrZr ugha fd;k tk ldrkA fdUrq ijks{k djksa osQ Hkkj dks nwljksaij Vkyk tk ldrk gS] tSls foØ; dj miHkksDrkvksa ls olwy fd;k tk ldrk gSA fdUrq ;fn vYidky esa djksaosQ Hkkj dks ewY; esa 'kkfey djus ls fcØh ij izfrowQy izHkko iM+rk gS rks foozsQrk dj osQ leLr Hkkj dksmiHkksDrkvksa ij ugha VkyrkA

(2) dj dh 'kfDr (Amount of Tax)µ;fn fdlh oLrq ij ljdkj }kjk cgqr gh vYi ek=kk esa dj yxk;ktkrk gS rks O;kikjh mldk Hkkj Lo;a lg ysrk gS rFkk miHkksDrkvksa ij mls ugha VkyrkA bldk dkj.k ;g gS fdNksVh&lh jkf'k osQ fy, og vius xzkgd dks ukjkt ugha djuk pkgrkA fdUrq ;fn dj dh jkf'k vfèkd gS rksbls miHkksDrkvksa ij Vkyus dk gj lEHko iz;Ru fd;k tkrk gSA

(3) oLrq dh ekax dh yksp (Elasticity of Demand)µdj dk foorZu oLrq dh yksp ij Hkh fuHkZj jgrkgSA ftl oLrq ij dj yxk;k x;k gS ;fn mldh ekax ykspnkj gS rks dj dk Hkkj foofrZr ugha fd;k tkrk rFkkO;kikjh Lo;a Hkkj dk ogu djrk gSA bldk dkj.k ;g gS fd ;fn O;kikjh oLrq dk ewY; c<+krk gS rks miHkksDrkoLrq dh ek¡x de dj nsaxs vkSj blls foozsQrk dh fcozQh de gks tk;sxh vkSj mls gkfu gksxhA

blosQ foijhr] ;fn oLrq dh ek¡x csykspnkj gS rks foozsQrk dj osQ Hkkj dks ljyrk ls miHkksDrkvksa ij Vky nsxkD;ksafd oLrq dk ewY; c<+ tkus ij Hkh miHkksDrk oLrq dh ek¡x de ugha djsaxsA mnkgj.kkFkZ vfuok;Z oLrqvksa ijyxk, x, dj osQ Hkkj dks Vkyk tk ldrk gS ij foykflrkvksa ij dj osQ Hkkj dks O;kikjh gh ogu djrk gSA

fofHkUu ek¡x yksp n'kkvksa esa dj foorZu dks fp=k 1(A), 1(B), 1(C), 1(D) rFkk 1(E) }kjk iznf'kZr fd;k x;k gSA

(i) tc ek¡x iw.kZr% ykspnkj gks (ed = ∞)

fp=k 1(A)


uksV

yksd foÙk

(ii) tc ek¡x dh yksp iw.kZr;k csykspnkj gks (ed = 0)

Y

P1

P

S

S1D

E1

S1

dj dh ek=kk dk lEiw.kZ HkkxozsQrk lgu djrk gS

E

D

O Q X

dher

ek=kk

S

fp=k 1(B)

(iii) tc ekax dh yksp bdkbZ ls vf/d gks (ed > 1)

fp=k 1(C)

(iv) tc ek¡x dh yksp bdkbZ ls de gks (ed < 1)

fp=k 1(D)

uksV



(v) tc ek¡x dh yksp bdkbZ osQ cjkcj gks (ed = 1)

fp=k 1(E)

ek¡x dh fofHkUu yksp dh n'kkvksa esa dj Hkkj dh fLFkfr

ozsQrk dk HkkjY

DS2

S1

E3

T3

D3

K3

M3E2

K2

D2M2E1

M1

K1

S1

S2

T1

D1

O

T2

e > 1d

e= 1

d

e<

1d

foozsQrk dk Hkkj

X

fp=k 2

mi;qZDr fp=k 2 ls Li"V gS fd tSls&tSls ek¡x dh yksp c<+rh tkrh gS oSls&oSls foozsQrk ij dj&Hkkj vfèkd gksrktkrk gS vFkkZr~ ekax dh yksp ftruh de gksxh dj dk Hkkj oszQrk ij mruk gh vf/d gksxk rFkk blosQ foijhrek¡x dh yksp ftruh vf/d gksxh dj&Hkkj foozsQrk ij c<+rk pyk tk,xkA

(4) oLrq dh iwfrZ dh yksp (Elasticity of Supply)µoLrq dh iwfrZ dh yksp Hkh dj Hkkj osQ foorZu dksizHkkfor djrh gSA ;fn oLrq dh iwfrZ csykspnkj gS rks bl ij yxk, x, dj dk Hkkj O;kikjh ij gh iM+sxk D;ksafd,slh fLFkfr esa foozsQrk oLrq dk ewY; c<+kdj mldh iwfrZ dks izHkkfor ugha dj ldrkA

blosQ foijhr] ;fn oLrq dh iwfrZ ykspnkj gS rks dj osQ Hkkj dks miHkksDrkvksa ij Vkyk tk ldrk gSA bldk dkj.k;g gS fd dj osQ iQyLo:i oLrq esa o`f¼ gksus ls ;fn ek¡x esa deh gksrh gS] rks O;kikjh oLrq dh iwfrZ dks dedj nsrk gS ftlls ewY; ugha ?kV ikrsA bl izdkj] ftl oLrq ij dj yxk;k tkrk gS ;fn ml oLrq dh ek¡xykspnkj vkSj iwfrZ csykspnkj gksrh gS rks dj dk foorZu ugha fd;k tk ldrkA ;fn oLrq dh ek¡x csykspnkj gksrhgS rks dj osQ Hkkj dk foorZu fd;k tk ldrk gSA


uksV

yksd foÙk

fofHkUu iwfrZ yksp n'kkvksa esa dj&foorZu dks fp=k 3(A), 3(B), 3(C), 3(D) rFkk 3(E) }kjk iznf'kZr fd;k x;kgSA

(i) tc iwfrZ dh yksp iw.kZr;k ykspnkj gks (es = ∞)

lEiw.kZ dj dk HkkjozsQrk lgu djrk gS

dher

P1

P S

S1

D

E1S1

SE

T1

Q1 QO X

ek=kk

Y

D

fp=k 3(A)

(ii) tc iwfrZ dh yksp iw.kZr% csykspnkj gks (es = 0)

lEiw.kZ dj dk HkkjfoozsQrk lgu djrk gS

dher

P1

P

D

E1

D1

E

QO X

ek=kk

Y

D

D1

S

fp=k 3(B)

(iii) tc iwfrZ dh yksp bdkbZ ls vf/d gks (es > 1)

dher P1

P

D

E1

D1

E

QO X

ek=kk

Y

D

D1

S

Q1

foozsQrk dk Hkkj gS

ozsQrk dk HkkjT1

K1

S

fp=k 3(C)

uksV



(iv) tc iwfrZ dh yksp bdkbZ ls de gks (es < 1)

dher

P1

P

DE1

D1

E

QO X

ek=kk

Y

D

D1

S

Q1

foozsQrk dk Hkkj

ozsQrk dk Hkkj

T1

S

K1

fp=k 3(D)

(v) tc iwfrZ dh yksp bdkbZ osQ cjkcj gks (es = 1)

dher

P1

P

D

E1

D1

E

QO X

ek=kk

Y

D

D1

S

Q1

foozsQrk dk Hkkj

ozsQrk dk Hkkj

T1

S

K1

nksuksa cjkcj&cjkcjlgu djrs gSa

fp=k 3(E)

izks- MkYVu osQ vuqlkj] ¶izR;sd miHkksDrk viuh ek¡x esa deh osQ }kjk dj osQ Hkkj dks foozsQrk ij gh Mkyusdk iz;kl djrk gS tcfd izR;sd mRiknd vFkok foozsQrk oLrq dh iwfrZ esa deh osQ }kjk dj osQ Hkkj dks]miHkksDrk ij Mkyus dk iz;kl djrk gSA dj osQ Hkkj dk okLrfod foHkktu vUrr% mudh lkSnk djus dhrqyukRed 'kfDr;ksa }kjk fu/kZfjr gksrk gSA¸

bl izdkj dj dk Hkkj ml oLrq dh ek¡x o iwfrZ dh lkisf{kd yksp ij fuHkZj jgrk gS ftl ij dj yxk;k x;kgSA

(5) cktkj esa izfr;ksfxrk (Competition in the Market)µdj osQ foorZu ij bl ckr dk Hkh izHkko iM+rkgS fd cktkj esa izfr;ksfxrk dk va'k D;k gSA iw.kZ izfr;ksfxrk dh fLFkfr esa dj dh jkf'k dks foofrZr fd;k tkldrk gS D;ksafd bl fLFkfr esa dj dk foorZu oLrq dh yksp ij fuHkZj jgrk gSA blh izdkj viw.kZ izfr;ksfxrkdh fLFkfr esa Hkh dj foorZu bl ckr ij fuHkZj jgrk gS fd ek¡x dh yksp oSQlh gSa vkSj izfr;ksfxrk dk va'k D;kgSA è;ku jgs iw.kZ izfr;ksfxrk ,oa ,dkf/dkj cktkj dh dkYifud n'kk,¡ gSaA okLro esa viw.kZ izfr;ksfxrk gh ikbZtkrh gSA


uksV

yksd foÙk

(6) djkjksi.k dk mís'; (Object of Taxation)µoqQN dj bl mís'; ls yxk, tkrs gSa fd mudk foorZudj fn;k tk,xk] tSls] ijks{k djA ijUrq oqQN djksa dk ;g mís'; gksrk gS fd ftu ij os yxk, x, gSa os gh mldkHkqxrku djsa rFkk mudk foorZu u fd;k tk losQ_ tSls] vk;&djA

(7) LFkkukiUu oLrqvksa dh miyfC/ (Availability of Substitutes)µftl oLrq ij dj yxk;k x;k gS] ;fncktkj esa mldh LFkkukiUu oLrq miyC/ gksrh gS rks dj Hkkj dks ljyrk ls foofrZr ugha fd;k tk ldrkA bldkdkj.k ;g gS fd tSls gh mRiknd djksa dks oLrq osQ ewY; esa 'kkfey djrk gS ewY; c<+ tkrk gS ftlosQ iQyLo:imiHkksDrk mu LFkkukiUu oLrqvksa dk iz;ksx djus yxrs gSa tks lLrh gksrh gSA ftu oLrqvksa dh dksbZ LFkkukiUu oLrq,¡ugha gksrh ;fn mu ij dj yxk;k tkrk gS rks foozsQrk vklkuh ls djksa dh jkf'k dks foofrZr dj nsrk gS D;ksafdmiHkksDrk ,slh oLrq dks [kjhnus osQ fy, ckè; gksrk gSA

(8) dj dk vk/kj (Basis of Taxation)µfof'k"V djksa vFkkZr~ la[;k] otu vFkok vkdkj osQ vk/kj ijyxk, x, djksa dk foorZu fd;k tk ldrk gSA fdUrq oLrq osQ ewY; osQ vk/kj ij (Advalorem) yxk, x,djksa dk foorZu djuk dfBu gksrk gS D;ksafd tSls&tSls oLrq dk ewY; c<+rk gS djksa dh jkf'k Hkh c<+rh tkrhgSA

D;k vki tkurs gSa iw.kZ izfr;ksfxrk dh fLFkfr esa dj dh jkf'k dks foo£rr fd;k tk ldrk gSA

(9) mRifÙk osQ fu;e (Laws of Return)µdj osQ foorZu ij mRifÙk osQ fu;eksa dk Hkh izHkko iM+rk gS ftldkfoospu vxz izdkj gSµ

(i) Øekxr mRifÙk ßkl fu;eµ;fn oLrq dk mRiknu] mRifÙk ßkl fu;e osQ vUrxZr gks jgk gS rks bldkvk'k; ;g gS fd tSls&tSls mRiknu c<+rk gS izfr bdkbZ ykxr esa o`f¼ gksrh gSA vr% tc dj dh jkf'k ewY;esa tksM+h tkrh gS rks oLrq dk ewY; vf/d c<+ tkrk gS ftlls oLrq dh ek¡x esa deh gksus dh lEHkkouk jgrhgSA vr% dj dh iw.kZ jkf'k dk foorZu ugha fd;k tk ldrk gSA

fp=k 4(a)

fp=k 4(a) esa S1S1 dj yxus osQ iwoZ dk iwfrZ oØ gS tcfd S2S2 dj yxus osQ ckn dk iwfrZ oØ gSA dj yxusls iwoZ oLrq dh dher PM gS rFkk dj yxus osQ ckn oLrq dh dher c<+dj P1M1 gks tkrh gSA vr% dheresa gksus okyh o`f¼ P1Q osQ cjkcj gS vr% oszQrkvksa ij dj dk Hkkj P1Q osQ cjkcj gksxk tks dj dh jkf'k P1R

ls de gSA nwljs 'kCnksa esa foozsQrkvksa ij iM+us okyk dj dk Hkkj QR osQ cjkcj gSA

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(ii) Øekxr mRifÙk lerk fu;eµ;fn oLrq dk mRiknu] mRifÙk lerk fu;e osQ vUrxZr gks jgk gS rks mRifÙk?kVkus ;k c<+kus dk ykxr ij dksbZ izHkko ugha iM+rkA ;fn dj dh jkf'k dks oLrq osQ ewY; esa tksM+k tkrk gS rksblesa ek¡x izHkkfor ugha gksrh vkSj dj dh leLr jkf'k dks ewY; esa feykdj miHkksDrkvksa ij foofrZr fd;k tkldrk gSA

fp=k 4(b)

fp=k 4(b) esa S1S1 dj yxus osQ iwoZ dk iwfrZ oØ gS vkSj S2S2 dj yxus osQ ckn dk iwfrZ oØ gSA dj ls iwoZdher PM osQ cjkcj gS tcfd dj osQ ckn dher P1M1 gks tkrh gSA bl izdkj dj dh ek=kk P1R osQ cjkcjgSA fp=k ls Li"V gS fd lEiw.kZ dj dk Hkkj oszQrkvksa }kjk ogu fd;k tkrk gS vkSj foozsQrk dj Hkkj dk dksbZ va'kogu ugha djrk gSA

(iii) Øekxr mRifÙk o`f¼ fu;e (Decreasing Cost)µ;fn oLrq dk mRiknu] mRifÙk o`f¼ fu;e osQ vUrxZrgks jgk gS rks tSls&tSls mRiknu c<+rk gS izfr bdkbZ ykxr ?kVrh tkrh gSA ;fn ,slh fLFkfr esa dj yxk;k tk,rks oLrq osQ ewY; esa dj dh jkf'k ls vf/d dh o`f¼ gks ldrh gS vkSj mldk Hkkj miHkksDrkvksa ij iM+sxkA

dher

P1

P

R

MO X

ek=kk

Y

S1

M1

S2

D

S2Q

S1

D

fp=k 4(c)

fp=k 4(c) esa S1S1 dj yxus osQ iwoZ dk iwfrZ oØ gS rFkk S1S2 dj yxus osQ ckn dk iwfrZ oØ gSA dj yxusls iwoZ dher PM osQ cjkcj gS dj dh jkf'k P1R osQ cjkcj gS tcfd dher esa gksus okyh o`f¼ P1Q osQ cjkcj


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yksd foÙk

gS bl izdkj fp=k ls Li"V gS fd mRifÙk o`f¼ fu;e esa yxk, x, dj ls vf/d ewY; esa o`f¼ gks tkrh gS vkSjozsQrkvksa dks dj dh jkf'k ls vf/d Hkkj ogu djuk iM+rk gSA

(10) le; rÙo (Time Element)µ;fn foozsQrk ij dksbZ dj cgqr FkksM+s le; osQ fy, vLFkkbZ :i ls yxk;ktkrk gS rks og izk;% Hkkj dks Lo;a lg ysrk gS rFkk mls vius xzkgdksa ij ugha VkyrkA fdUrq tks dj LFkk;h :iesa yxk, tkrs gSa] foozsQrk }kjk mUgsa foofrZr djus dk iz;kl fd;k tkrk gSA

(11) iwath dh xfr'khyrk (Mobility of Capital)µ;fn iwath iw.kZ :i ls xfr'khy gksrh gS rks mRiknd djosQ Hkkj dks miHkksDrkvksa ij foofrZr djus esa liQy gks tkrk gS D;ksafd og iwath dk fofu;ksx dj mlls ykHkizkIr dj ysrk gSA fdUrq ;fn mlus igys ls gh O;olk; esa vf/dre iwath yxk j[kh gS rks dj osQ Hkkj dksmiHkksDrkvksa ij ugha Mkyk tk ldrkA

VkLd mRifÙk osQ fu;e dks fy[ksaA



1. izR;{k djksa dk --------- ugha fd;k tk ldrkA

2. djHkkj dk vk/qfud fl¼kar ewY; vkSj --------- osQ fo'ys"k.k ij vk/kfjr gSA

3. oLrqvksa dk ewY; bruk gksuk pkfg, ftlls dj dh jkf'k dk --------- fd;k tk losQA

4. dj dk foorZu oLrq dh --------- ij Hkh fuHkZj djrk gSA

5. oLrq dh iw£r dh yksp Hkh djHkkj osQ --------- dks izHkkfor djrh gSA

11-3 dj Hkkj dh leL;k osQ vè;;u dk egÙo(Importance of Incidence Problem Study)

djkjksi.k esa U;k; dh leL;k cgqr egÙoiw.kZ gS vr% lekt osQ fofHkUu oxks± esa dj dk Hkkj leku :i ls forfjrfd;k tkuk pkfg,A fdUrq tc rd foÙkeU=kh dks ;g Kku u gks fd djksa dk ekSfnzd Hkkj vUr esa fdl oxZ ijiM+rk gS] og djksa osQ Hkkj dk U;k;iw.kZ forj.k ugha dj ldrkA djkjksi.k dj nsus dh ;ksX;rk osQ vuq:i gSvFkok ugha] ;g tkuus osQ fy, djksa osQ vfUre Hkkj dk vè;;u djuk cgqr vko';d gSA tSls ljdkj ;fn ;giSQlyk djrh gS fd 'kDdj osQ mRikndksa ij dj yxk;k tk;s D;ksafd muesa Hkqxrku djus dh ;ksX;rk gSA fdUrq;fn ;s mRiknd vius dj osQ Hkkj dks miHkksDrkvksa ij Vkyus esa liQy gks tkrs gSa rks ljdkj dk mís'; gh foiQygks tkrk gSA

izks- lsfyxeSu osQ vuqlkj] ¶djksa osQ fofo/ vkfFkZd izHkkoksa dks tkuus osQ fy, Hkh dj Hkkj dk vè;;uvko';d gSA¸ muosQ gh 'kCnksa esa] ¶dj Hkkj fu/kZfjr dj ysus osQ ckn gh ge fdlh dj osQ O;kid izHkkoksaosQ vè;;u dh fn'kk esa c<+ ldrs gSaA¸1

dj osQ vfUre Hkkj osQ vè;;u dh viuh oqQN lhek,¡ gSaA vHkh lkaf[;dh dh dksbZ ,slh bdkbZ fodflr ughagqbZ gS ftlosQ }kjk dj osQ Hkkj dk lgh vuqeku yxk;k tk losQA fdUrq blosQ ckotwn O;kogkfjd ,oa lS¼kfUrdnksuksa gh :iksa eas dj Hkkj osQ vè;;u dh mi;ksfxrk gSA dHkh&dHkh dherksa esa ifjorZu osQ dkj.k djksa osQ Hkkjdks ekywe djuk lEHko ugha gks ikrkA fiQj dHkh dj Hkkj vkSj dj osQ izHkko esa Hksn dj ikuk Hkh lEHko ugha

1. “It is only when have ascertained the incidence that we can proceed to discuss the widereffects of a tax.” —Seligman

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gksrkA izks- oSQuu (Cannan) dk er gS fd ¶osQoy ;g tkuuk fd dj dk Hkkj ,d fo'ks"k O;fDr ij iM+rkgS] bl ckr dk izek.k ugha gS fd og nwljksa dh rqyuk esa vf/d Hkkj dk ogu dj jgk gSA¸

uksV~l dj Hkkj ij è;ku fn, fcuk tks dj iz.kkyh fodflr gksxh] og U;k; vkSj lekurk ls nwj gksxhA

11-4 oqQN eq[; djksa osQ Hkkj dk vè;;u(Study of the Incidence of Some Important Taxes)

(1) vk; ij djksa dk Hkkj (Incidence of Tax on Income)µvk; ij yxk, tkus okys djksa esa vk;&dj]vfrfjDr ykHkdj] fuxe dj] iwath ykHk dj (Capital gains tax) vkfn dk lekos'k gksrk gSA pw¡fd ;s dj'kq¼ vk; ij yxk, tkrs gSa] budk Hkkj mUgha O;fDr;ksa ij iM+rk gS] ftu ij ;s yxk, tkrs gSaA

;fn osru vkSj etnwjh ls izkIr vk; ij dj yxk;k tkrk gS rks lk/kj.kr% bls foofrZr ugha fd;k tk ldrkAbl dj dk foorZu lsok;kstdksa (Employers) ij gh fd;k tk ldrk gS fdUrq lsok;kstd osQoy blfy, vf/dosru vkSj etnwjh nsus dks rS;kj ugha gksaxs fd Jfedksa dh vk; ij dj yxk fn;k x;k gSA bldk dkj.k ;g gSfd vk;&dj yxus ls deZpkfj;ksa dh mRikndrk esa dksbZ o`f¼ rks gksrh ugha gSA

tgk¡ rd O;kolkf;d 'kq¼ ykHk ij yxk, tkus okys dj dk iz'u gS] oqQN vFkZ'kkfL=k;ksa dk er gS fd oLrqvksadk ewY; c<+kdj bldk foorZu fd;k tk ldrk gS fdUrq ;g roZQ mfpr izrhr ugha gksrk D;ksafd okLro esa cktkjesa viw.kZ izfr;ksfxrk ikbZ tkrh gSA viw.kZ izfr;ksfxrk esa O;olk;h ljyrk ls oLrqvksa osQ ewY; esa o`f¼ ugha djldrkA bl izdkj 'kq¼ ykHk ij yxk, tkus okys dj dk Hkkj O;kikfj;ksa ij gh iM+rk gSA

;fn vk; ij Hkkjh ek=kk esa dj yxk;k tkrk gS rks bldk dj Hkkj Hkh djnkrk ij iM+rk gSA fdUrq tc mRiknuij Hkkjh ek=kk esa dj yxk;k tkrk gS rks bldk fofu;ksx vkSj mRiknu ij izfrowQy izHkko iM+rk gSA

(2) lEifÙk ij dj dk Hkkj (Incidence of Tax on Property)µfo'ys"k.k dh lqfo/k osQ fy, lEifÙk ijdj osQ Hkkj dk vè;;u ge nks [k.Mksa esa djsaxsµizFke] ml lEifÙk ij dj ftldk iz;ksx mRiknu osQ fy, fd;ktkrk gS vkSj f}rh;] ml lEifÙk ij dj ftldk iz;ksx vko';drkvksa dh izR;{k lUrqf"V osQ fy, fd;k tkrk gSA

tc ,slh lEifÙk osQ LokfeRo ij dj yxk;k tkrk gS ftldk iz;ksx mRiknu osQ fy, fd;k tkrk gS] rks bl djdks foofrZr fd;k tk ldrk gSA tSls dkj[kkus dh bekjr ij dj yxk;k tkrk gS rks mRiknd bls ykxr ekudjoLrq osQ ewY; esa 'kkfey dj ysrk gS vkSj bls miHkksDrkvksa ij Vkyus esa liQy gks tkrk gSA

tc ,slh lEifÙk ij dj yxk;k tkrk gS ftldk iz;ksx djnkrk }kjk izR;{k lUrqf"V osQ fy, fd;k tkrk gS] tSlsLo;a jgus dk edku] dkj] vkHkw"k.k bR;kfn rks bl dj dk foorZu djuk lEHko ugha gksrk D;ksafd blosQ foorZuesa dher dk iz;ksx ugha fd;k tk ldrk gSA

(3) fcØh dj dk Hkkj (Incidence of Sales Tax)µtks dj oLrqvksa ij yxk;k tkrk gS] foozsQrk mls oLrqosQ ewY; esa 'kkfey dj ysrk gS vkSj dj dh jkf'k dks miHkksDrkvksa ij Vkyus esa liQy gks ldrk gS vFkkZr~ djk?kkrrks foozsQrkvksa ij iM+rk gS fdUrq dj dk Hkkj miHkksDrkvksa ij iM+rk gS] fdUrq bl dFku dk lkekU;hdj.k ughafd;k tk ldrk D;ksafd foozsQrk lnSo fcØh&dj dks foofrZr djus esa liQy ugha gksrkA foozsQrk mUgha oLrqvksaosQ dj dks foofrZr djus esa liQy gks ikrk gS ftudh ek¡x csykspnkj gksrh gS rFkk ftudh LFkkukiUu oLrq,¡miyC/ gksrh gSa] mu ij yxk, x, djksa dh jkf'k dks foofrZr djuk foozsQrk osQ fy, lEHko ugha gksrkA

,slh n'kk Hkh mRiUu gks ldrh gS fd foozsQrk djksa dks miHkksDrkvksa ij (vkxs dh vksj foorZu) u Vkydj mudkihNs dh vksj foorZu djs vFkkZr~ oLrqvksa dk ewY; u c<+kdj Fkksd O;kikjh vFkok mRiknd dks de dher ijcspus osQ fy, ckè; djsA dHkh&dHkh fcØh&dj dk Hkkj vkaf'kd :i ls ozsQrk vkSj vkaf'kd :i ls foozsQrk ij


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yksd foÙk

Hkh iM+rk gS tks miHkksDrkvksa vkSj foozsQrkvksa dh lkSnk djus dh rqyukRed 'kfDr;ksa (Bargaining Power) }kjkfu/kZfjr gksrk gSA

(4) mRiknu ij djksa dk Hkkj (Incidence of Taxes on Production)µ;g dj oLrqvksa osQ mRiknu ijyxk;k tkrk gSA mRiknu ij djksa osQ Hkkj dk vè;;u fcØh&dj osQ leku gh gSA tks dj mRiknu ij yxk, tkrsgSa] mUgsa mRikndksa }kjk oLrq osQ ewY; esa 'kkfey dj fy;k tkrk gS vkSj mUgsa miHkksDrkvksa ij Vky fn;k tkrk gSAizks- Vsyj (Philip E. Taylor) osQ vuqlkj] ¶mRiknu ij yxk, tkus okys leLr dj] mRiknd vFkok foozsQrk}kjk mRiknu ykxr ekus tkrs gSa fdUrq fofHkUu mRiknu ykxrksa esa ftu ij izkjfEHkd djk?kkr (Impact of Tax)

gksrk gS] djksa dh foofrZr djus dk va'k vyx&vyx gksrk gSA¸

izks- Vsyj osQ vuqlkj mRiknu ij rhu izdkj osQ dj yxk, tkrs gSaµ

(i) os dj ftudh jkf'k fuf'pr gksrh gS rFkk ftudk mRiknu dh ek=kk ls dksbZ lEcU/ ugha gksrkA

(ii) nwljs izdkj osQ dj os dj gksrs gSa tks mRiknu dh ek=kk osQ vuqikr esa ?kVrs&c<+rs gSaA blosQ vUrxZrmRiknu dj (Excise Duty) vkrs gSaA ;s dj ifjorZu'khy ykxr (variable cost) osQ leku gksrs gSarFkk bUgsa oLrq osQ izfr bdkbZ ykxr esa tksM+k tk ldrk gSA fdUrq bu djksa dks fdruh lhek rdfoofrZr fd;k tk ldrk gS] ;g oLrq dh ek¡x dh yksp rFkk iwfrZ dh yksp ij fuHkZj jgrk gSA

(iii) rhljs izdkj osQ mRiknu dj os gksrs gSa tks ifjorZu'khy ykxr esa ifjorZu osQ lkFk ?kVrs&c<+rs jgrsgSa ijUrq djksa esa ifjorZu] vfLFkj ykxr esa ifjorZu osQ vuqikr esa gh ugha gksrkA

mi;qZDr djksa osQ foorZu osQ lEcU/ esa izks- Vsyj dk er gS fd ¶dksbZ Hkh mRiknu dj foofrZr fd;k tkldrk gS vFkok ugha] ;g foorZu osQ fo#¼ cpko dh 'kfDr ij fuHkZj gksxkA cpko dh 'kfDr ekaxvkSj iwfrZ dh yksp esa izfrfcfEcr gksrh gSA¸

(5) vk;kr&fu;kZr djksa dk Hkkj (Incidence of Export & Import Duties)µvk;kr vkSj fu;kZr dj ijks{kdj gksrs gSaA lkekU; :i ls vk;kr djksa dk Hkkj miHkksDrkvksa ij iM+rk gS D;ksafd vk;krdrkZ vk;kfrr oLrqvksadk ewY; c<+kdj] dj dh jkf'k dks ns'k osQ miHkksDrkvksa ls olwy dj ysrk gSA tc ljdkj laj{k.k osQ mís';ls vk;kr dj yxkrh gS rks bu djksa dh nj Åaph gksrh gSA ,slh fLFkfr esa vk;krkdrkZ] dj dks iw.kZ :i ls foofrZrugha dj ikrk vkSj vkaf'kd :i ls Lo;a dj osQ Hkkj dks lgrk gSA

tc ljdkj osQoy vk; izkIr djus osQ mís'; ls vk;kr dj yxkrh gS rks dj dh nj cgqr Åaph ugha gksrhvkSj ,sls djksa osQ Hkkj dks miHkksDrkvksa ij Vkyk tk ldrk gSA fdUrq ;g foorZu fdl lhek rd fd;k tk losQxk];g ns'k esa miyC/ LFkkukiUu oLrqvksa] miHkksDrkvksa dh ekax dh yksp vkfn ij fuHkZj jgrk gSA

fu;kZr dj dk Hkkj lkekU; :i ls fu;kZr djus okys O;kikjh ij iM+rk gS fdUrq ifjfLFkfr;ksa osQ vuqlkj fu;kZrdjksa osQ Hkkj dks fu;kZrdrkZ] vk;krdrkZ vkSj fons'kh miHkksDrkvksa osQ chp forfjr fd;k tk ldrk gSA ;fn fu;kZrdh tkus okyh oLrq dh ek¡x ykspnkj gS rks fu;kZr dj dk Hkkj fu;kZrd ij iM+rk gSA blosQ foijhr] ;fn fu;kZrdh tkus okyh oLrq dh ek¡x csykspnkj rFkk vf/d rhoz gS rks fu;kZr dj dk Hkkj vk;kr djus okys ns'k osQmiHkksDrkvksa ij iM+sxkA ;fn fu;kZrd ns'k dk oLrq ij ,dkf/dkj gS vkSj fo'o esa vusd ns'k mlosQ xzkgd gksrsgSa rks fu;kZr dj osQ Hkkj dks iw.kZ :i ls vk;krd ns'k ij Vkyk tk ldrk gSA

(6) O;olk; dj dk Hkkj (Incidence of Professional Tax)µljdkj }kjk dHkh&dHkh fofHkUu izdkj osQO;olk;ksa ij izxfr'khy vk/kj ij dj yxk;k tkrk gS vFkkZr~ O;olk; ls tSls&tSls vk; c<+rh gS] O;olk; djdh ek=kk Hkh c<+k nh tkrh gSA ;g dj izR;{k dj osQ leku gh gS ftldk vfUre Hkkj djnkrk ij gh iM+rk gSAijUrq oqQN ifjfLFkfr;ksa esa bl dj dks foofrZr fd;k tk ldrk gS] tSls ;fn ,d MkWDVj osQ O;olk; ij djyxk;k tkrk gS rks og bl dj dks ejhtksa ls yh tkus okyh iQhl ij foofrZr dj ldrk gS fdUrq ,d izkè;kidij yxk, x, O;olk; dj dks foofrZr ugha fd;k tk ldrkA bl izdkj O;olk; dj dk foorZu O;olk; dhizÑfr ij fuHkZj jgrk gSA

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6. vk; ij yxk, tkus okys djksa esa vk;&dj] vfrfjDr ykHk dj] fuxe dj] iw¡th ykHk dj vkfn dklekos'k gksrk gSA

7. ;fn vk; ij Hkkjh ek=kk esa dj yxk;k tkrk gS rks bldk dj Hkkj djnkrk ij ugha iM+rk gSA

8. tc mRiknu ij Hkkjh ek=kk esa dj yxk;k tkrk gS rks bldk fofu;ksx vkSj mRiknu ij izfrowQy izHkkoiM+rk gSA

9. vk;kr vkSj fu;kZr dj ijks{k dj gksrs gSaA

10. lkekU; :i ls vk;kr djksa dk Hkkj mRiknudrkZvksa ij iM+rk gSA


• dj foorZu ml le; rd gksrk jgrk gS tc rd fd og lEiw.kZ lekt esa ugha iSQy tkrk gSA oSQukMZosQ vuqlkj ftl izdkj 'kjhj dh fdlh ,d f'kjk ls jDr fudkyus ij jDr dh deh osQoy ml f'kjkesa ugha gksrh oju~ ;g deh iwjs 'kjhj esa iSQy tkrh gS] mlh izdkj ;fn oxZ fo'ks"k ls ljdkj dj olwydjrh gS rks ml dj dk Hkkj dj foorZu osQ ekè;e ls vU; lHkh oxks± ij forfjr gks tkrk gSA

• dj Hkkj dk vk/qfud fl¼kUr ewY; vkSj dher osQ fo'ys"k.k ij vk/kfjr gSA ;g fl¼kUr ekudj pyrkgS fd dj dk Hkqxrku osQoy vfrjsd (Surplus) esa ls gh fd;k tkrk gS ,oa dj oLrq dh mRiknuykxr dk Hkkx gSA

• djnkrk dj dk fdruk Hkkx nwljksa ij foofrZr dj ldrk gS] ;g dj dh izÑfr] oLrq dh ekax ,oa iwfrZdh yksp] oLrq dh mRiknu] ykxr vkfn ij fuHkZj jgrk gSA

• tc fdlh oLrq ij dj yxk;k tkrk gS vFkok iqjkus dj dh nj esa o`f¼ dh tkrh gS rks djnkrk mldj osQ Hkkj dks nwljksa ij Vkyus dk iz;Ru djrk gSA

• dj dk foorZu oLrq dh yksp ij Hkh fuHkZj jgrk gSA ftl oLrq ij dj yxk;k x;k gS ;fn mldh ekaxykspnkj gS rks dj dk Hkkj foofrZr ugha fd;k tkrk rFkk O;kikjh Lo;a Hkkj dk ogu djrk gSA

• izR;sd miHkksDrk viuh ek¡x esa deh osQ }kjk dj osQ Hkkj dks foozsQrk ij gh Mkyus dk iz;kl djrk gStcfd izR;sd mRiknd vFkok foozsQrk oLrq dh iwfrZ esa deh osQ }kjk dj osQ Hkkj dks] miHkksDrk ij Mkyusdk iz;kl djrk gSA dj osQ Hkkj dk okLrfod foHkktu vUrr% mudh lkSnk djus dh rqyukRed 'kfDr;ksa}kjk fu/kZfjr gksrk gSA

• djksa osQ fofo/ vkfFkZd izHkkoksa dks tkuus osQ fy, Hkh dj Hkkj dk vè;;u vko';d gSA

• osQoy ;g tkuuk fd dj dk Hkkj ,d fo'ks"k O;fDr ij iM+rk gS] bl ckr dk izek.k ugha gS fd ognwljksa dh rqyuk esa vf/d Hkkj dk ogu dj jgk gSA

• dksbZ Hkh mRiknu dj foofrZr fd;k tk ldrk gS vFkok ugha] ;g foorZu osQ fo#¼ cpko dh 'kfDrij fuHkZj gksxkA cpko dh 'kfDr ekax vkSj iwfrZ dh yksp esa izfrfcfEcr gksrh gSA


• foorZu (Shifting)µyq<+dukA

• yksp (Elasticity)µdkseyrkA


uksV

yksd foÙk


1- Øekxr mRifÙk lerk fu;e dh O;k[;k djsaA

2- Øekxr mRifÙk ßkl fu;e dh lksnkgj.k O;k[;k djsaA

3- mRifÙk osQ fu;eksa dh lizlax O;k[;k djsaA

4- oLrq dh ek¡x dh yksp ls vkidk D;k vfHkizk; gS\

5- djkikr osQ fl¼karksa dh lizlax O;k[;k djsaA


1. foorZu 2. dher 3. Hkqxrku 4. yksp

5. foorZuA 6. lR; 7. vlR; 8. lR;

9. lR; 10. vlR;A






uksV


bdkbZ—12% izlkj.k fl¼kar

bdkbZµ12: izlkj.k fl¼kar

(Diffusion Theory)


mís'; (Objectives)


12.1 izlkj.k fl¼kar (Diffusion Theory)





mís'; (Objectives)


• izlkj.k fl¼kar laca/h tkudkjh izkIr djus gsrqA

• izlkj.k fl¼kar dh =kqfV;ksa ls voxr gksus esaA


izlkj.k fl¼kar dh ,d fufgr ekU;rk ;g gS fd vFkZO;oLFkk esa ,d ,slh cktkj O;oLFkk gS tks i;kZIr gn rdLi/kZ;qDr gS vkSj bl dkj.k mRiknu lk/u lqxerk vkSj 'kh?kzrk ls ,d jkstxkj iz;qfDr ls nwljh jkstxkj iz;qfDresa tk ldrs gSaA

12-1 izlkj.k fl¼kar (Diffusion Theory)

bl fl¼kar osQ vuqlkj djksa dk vafre vkiru iwjh vFkZO;oLFkk dh xfrfofèk;ksa] oLrqvksa rFkk vk;ksa ij bl izdkjfc[kj tkrk gS fd mlosQ vkoaVu dk dksbZ fuf'pr :i fuèkkZfjr ugha fd;k tk ldrkA bl erkuqlkj vk;vfèk'ks"k (vFkok fuoy mRikn) dk vfLrRo osQoy [ksrh esa ugha] vusd izdkj ls v£tr dh xbZ vk; enksa esagksrk gSA bl dkj.k dj&vkiru dk osQUnzhdj.k vfuok;Z ugha gSA blosQ foijhr fofHkUu oxks± dh vk£Fkdxfrfofèk;ksa esa ijLij fuHkZjrk osQ iQyLo:i dherksa esa ?kVh&c<+h }kjk dj&vkiru dk varj.k gksrk jgrk gSA blvarj.k izfØ;k }kjk dj&vkiru iwjh vFkZO;oLFkk ij bl izdkj iSQy tkrk gS fd bldh vafre :i js[kk fuèkkZfjrugha dh tk ldrhA


uksV

yksd foÙk

bl fl¼kar dh ,d fufgr ekU;rk ;g gS fd vFkZO;oLFkk esa ,d ,slh cktkj O;oLFkk gS tks i;kZIr gn rdLièkkZ;qDr gS vkSj bl dkj.k mRiknu lkèku lqxerk vkSj 'kh?kzrk ls ,d jkstxkj iz;qfDr ls nwljh jkstxkj iz;qfDresa tk ldrs gSaA

uksV~l ;fn ;s 'krs± iwjh gks tk,¡ rks bl ckr ls dksbZ varj ugha iM+rk fd djksa dk izkFkfed vk?kkr dgk¡ gksrk

gSA mudk vkiru rks gj n'kk esa lkjh vFkZO;oLFkk ij iSQy tkrk gSA

=kqfV;k¡ (Limitation)

bl fl¼kar ij è;ku ls fopkj djus ij bldh dbZ =kqfV;k¡ n`f"Vxkspj gksrh gSaµ

1- ;fn ;g eku Hkh fy;k tk, fd djksa dk vafre vkiru iwjh vFkZO;oLFkk esa fc[kj tkrk gS rks Hkh bldkvFkZ ;g ugha fudyrk fd ljdkj dks dj yxkrs le; bl ckr ij fopkj ugha djuk pkfg, fd ogdj dgk¡ yxk jgh gSA bldk dkj.k ;g gS fd djkjksi.k osQ O;kid izHkko muosQ vafre vkiru osQvfrfjDr Hkh dbZ :i ysrs gSa vkSj bu izHkkoksa dh :ijs[kk dkiQh gn rd bl ckr ij fuHkZj djrh gSfd djksa dks dc] dgk¡ rd fdl izdkj yxk;k x;k] mudh njsa rFkk vU; lacafèkr xq.k D;k gSa vkfnA

2- ;g fl¼kar v;FkkFkZ ekU;rkvksa ij vkèkkfjr gSA cktkj O;oLFkk esa Hkh iw.kZ LièkkZ ns[kus dks ugha feyrhrFkk orZeku dky esa rks ,dkfèkdkjd rRo blosQ vko';d ?kVd cu x, gSaA blfy, ;g vfuok;Zugha fd gj dj fo'ks"k dk vkiru fc[kj tk,A blosQ foijhr vusd ekeyksa esa vkiru dh vk?kkr&LFkkuij gh fVosQ jgus dh izo`fÙk ikbZ tkrh gSA

3- izks- MkYVu dk dguk gS fd bl fl¼kar ls feyus okys fu"d"kZ gesa djksa osQ vafre vkiru ds vkoaVudh tkudkjh izkIr djus rFkk ,d mi;qDr dj&uhfr dk fuekZ.k djus esa grksRlkfgr djrs gSaA ijarqdj&uhfr dk fuekZ.k ,d ,slk dk;Z gS tks lc izdkj dh #dkoVksa osQ ckotwn ;FkklaHko lqpk# :i lsfd;k tkuk pkfg,A



1. dj vkiru dk osQUnzhdj.k --------- ugha gSA

2. dj&vkiru iwjh vFkZO;oLFkk ij bl izdkj iSQy tkrk gS fd bldh vafre :i&js[kk --------- ugha dh tkldrhA

3. djkjksi.k osQ O;kid izHkko muosQ vafre --------- osQ vfrfjDr Hkh dbZ :i ysrs gSaA


• izlkj.k fl¼kar osQ vuqlkj djksa dk vafre vkiru iwjh vFkZO;oLFkk dh xfrfofèk;ksa] oLrqvksa rFkk vk;ksaij bl izdkj fc[kj tkrk gS fd mlosQ vkoaVu dk dksbZ fuf'pr :i fuèkkZfjr ugha fd;k tk ldrkA

• bl fl¼kar dh ,d fufgr ekU;rk ;g gS fd vFkZO;oLFkk esa ,d ,slh cktkj O;oLFkk gS tks i;kZIr gnrd LièkkZ;qDr gS vkSj bl dkj.k mRiknu lkèku lqxerk vkSj 'kh?kzrk ls ,d jkstxkj iz;qfDr ls nwljhjkstxkj iz;qfDr esa tk ldrs gSaA

• ;fn ;g eku Hkh fy;k tk, fd djksa dk vafre vkiru iwjh vFkZO;oLFkk esa fc[kj tkrk gS rks Hkh bldkvFkZ ;g ugha fudyrk fd ljdkj dks dj yxkrs le; bl ckr ij fopkj ugha djuk pkfg, fd ogdj dgk¡ yxk jgh gSA

uksV


bdkbZ—12% izlkj.k fl¼kar

• dj&uhfr dk fuekZ.k ,d ,slk dk;Z gS tks lc izdkj dh #dkoVksa osQ ckotwn ;FkklaHko lqpk# :i lsfd;k tkuk pkfg,A


• izlkj.k (Diffusion)µiSQykukA

• =kqfV (Limitation)µdehA


1- izlkj.k fl¼kar dk o.kZu djsaA

2- izlkj.k fl¼kar esa D;k =kqfV;k¡ gSa\


1. vfuok;Z 2. fu/kZfjr 3. vkiruA







uksV

yksd foÙk

bdkbZµ13: djksa dk oxhZdj.k vkSj p;u % izR;{k ,oa

vizR;{k] oSV(Classification and Choice of Taxes : Direct

and Indirect, Vat)


mís'; (Objectives)


13.1 izR;{k ,oa ijks{k (vizR;{k) dj (Direct and Indirect Taxes)

13.2 izR;{k vkSj vizR;{k djµ,d rqyukRed foospu(Direct and Indirect Tax : A comparisonative Explanation)

13.3 vkuqikfrd] izxfr'khy vkSj izfrxkeh dj(Proportional, Progressive and Regressive Taxes)

13.4 fof'k"V dj ,oa ;FkkewY; dj (Specific Tax and Ad Valorem Tax)

13.5 ,d dj iz.kkyh ,oa cgqdj iz.kkyh(Single Tax System and Multiple Tax System)

13.6 Hkkjr esa ewY; of/Zr dj vkSj la'kksf/r ewY; of/Zr dj[Value Added Tax (VAT) and Modified Value Added Tax (Modvat) In India]

13.7 ewY; of/Zr dj osQ fofHkUu :i (Various Forms of Value Added Tax)

13.8 la'kksf/r ewY; of/Zr dj (Modified Value Added Tax-MODVAT)





mís'; (Objectives)


• izR;{k dj ,oa vizR;{k dj dks le>us esaA

• izR;{k ,oa vizR;{k dj osQ rqyukRed vè;;u laca/h ckrksa dh tkudkjh izkIr djus esaA

• vkuqikfrd] izxfr'khy vkSj izfrxkeh dj ls HkyhHkk¡fr ifjfpr gksus esaA

• fof'k"V dj ,oa ;FkkewY; dj dks tkuus esaA

• ,d dj iz.kkyh ,oa cgqdj iz.kkyh dks Li"V djus gsrqA

uksV


bdkbZ —13% djksa dk oxhZdj.k vkSj p;u % izR;{k ,oa vizR;{k] oSV


djksa dks muosQ Lo:i] izÑfr ,oa yxk, tkus dh fof/ osQ vk/kj ij lkekU; :i esa pkj izeq[k oxks± esa ck¡Vktk ldrk gSµ

(i) izR;{k dj vkSj ijks{k dj_

(ii) vkuqikfrd] izxfr'khy] izfrxkrh ,oa v/ksxkeh dj_

(iii) fof'k"V dj RkFkk ;rkewY; dj_

(iv) ,d dj rFkk cgqdj iz.kkyhA

budk foLr`r foospu bl izdkj gSµ

13-1 izR;{k ,oa ijks{k (vizR;{k) dj (Direct and Indirect Taxes)

vusd vFkZ'kkfL=k;ksa us izR;{k ,oa vizR;{k djksa dks djk?kkr (Impact of Taxation) ,oa djkikr(Incidence of Taxation) osQ vk/kj ij ifjHkkf"kr fd;k gSA djk?kkr vkSj djkikr dh n`f"V ls dj dkizkjfEHkd Hkkj ftl O;fDr ij iM+rk gS] mls djk?kkr vFkok dj dk ncko (Impact of a tax) dgrs gSaaAfdUrq dHkh&dHkh] ftl O;fDr ij dj yxk;k tkrk gS] og dj dk ncko nwljksa ij Vkyus esa liQy gks tkrkgS vFkkZr~ dj dk vfUre Hkqxrku fdlh vU; O;fDr }kjk fd;k tkrk gSS ftls djkikr (Incidence of tax)

dgrs gSaA

lkekU; rkSj ij izR;{k dj os dj gksrs gSa ftudk Hkqxrku ,d gh ckj esa dj fn;k tkrk gS rFkk bu djksa dkos gh O;fDr Hkqxrku djrs gSa ftu ij og yx;k tkrk gS vFkkZr~ muosQ Hkkj dks nwljksa ij Vkyk ugha tk ldrkAblosQ foijhr vizR;{k dj os gksrs gSa ftudk Hkqxrku igys rks mRikndksa }kjk fd;k tkrk gS fdUrq ftUgsa ckn esamiHkksDrkvksa ij Vky fn;k tkrk gSA bl izdkj izR;{k djksa esa dj dk ncko ,oa dj&Hkkj (djk?kkr vkSjdjkikr) ,d gh O;fDr ij iM+rk gS] tSls vk;&dj_ tcfd vizR;{k djksa esa djk?kkr vkSj djkikrfHkUu&fHkUu O;fDr;ksa ij iM+rk gS] tSls] fcØh&djA

MkYVu osQ vuqlkj] ¶izR;{k dj og dj gS tks fd mlh O;fDr }kjk vnk fd;k tkrk gS ftl ij fd og dkuwuh:i ls yxk;k tkrk gS] fdUrq vizR;{k (vFkok ijks{k) dj og dj gksrk gS tks fd ml O;fDr }kjk vnk ughafd;k tkrk ij fd og yxk;k tkrk gS cfYd ijLij gq, fdlh le>kSrs osQ v/hu vkaf'kd :i ls vFkok iw.kZr;kfdlh vU; }kjk vnk fd;k tkrk gSA¸

uksV~l MkYVu dh n`f"V esa izR;{k dj dk foorZu (shifting) ugha gksrk tcfd vizR;{k dj dk foorZu gksrk gSA

izks- ts- ,l- fey (J. S. Mill) osQ vuqlkj] ¶izR;{k dj og dj gSS tks mlh O;fDr ls ek¡xk tkrk gS ftllsmls Hkqxrku djus dh vk'kk dh tkrh gS vkSj ijks{k dj og gS tks O;fDr ls bl vk'kk osQ lkFk ek¡xk tkrk gSfd og nwljksa ij cks> Mkydj viuh {kfriw£r dj ysxkA¸

mi;qZDr ifjHkk"kk ljdkj dh izR;k'kk vFkok bPNk ij vk/kfjr gS fdUrq ;g ugha dgk tk ldrk fd tks ljdkjdh bPNk gS mlh osQ vuqlkj djksa osQ lEcU/ esa O;ogkj fd;k tk;sxkA

cSLVscy (Bastable) osQ vuqlkj] ¶izR;{k dj os gS tks LFkkbZ vkSj ckj&ckj mifLFkr gksus okys voljksa ijyxk, tkrs gSa tcfd vizR;{k dj fo'ks"k ?kVukvksa ij yxk, tkrs gSa tks dHkh&dHkh mifLFkr gksrs gSaA¸

fdUrq cSLVscy dk izR;{k vkSj ijks{k djksa osQ lEcU/ esa mi;qZDr Hksn oSKkfud ugha gSA


uksV

yksd foÙk

vk£eVst fLeFk (Armitage Smith) osQ vuqlkj] ¶izR;{k dj ls rkRi;Z ;g gS fd ;g dj gLrkUrfjr ,oa

foo£rr ugha fd;k tk ldrk oju~ mlh O;fDr ij yxk;k tkrk gS ftlls Hkkj lgu djus dh vk'kk dh tkrhgSA vk;&dj izR;{k dj dk Js"B mnkgj.k gSA¸ ijks{k dj oLrqvksa vkSj lsokvksa ij ,sls dj gksrs gSa ftUgsa vU;

O;fDr;ksa ij foo£rr fd;k tk ldrk gSA

mi;qZDr ifjHkk"kk ls ;g Li"V gS fd izR;{k dj dk Hkkj vfUre :i ls mlh O;fDr ij jgrk gS tks bls ljdkjh

dks"k eas tek djrk gS vFkkZr~ izR;{k dj osQ Hkkj dks foo£rr djuk lEHko ugha gksrkA

fiQ.Mys f'kjkt osQ 'kCnksa esa] ¶izR;{k dj os gksrs gSa tks O;fDr;ksa dh lEifÙk vkSj vk; ij rRdky yxk, tkrs

gSa vkSj djnkrkvksa }kjk lh/s ljdkj dks Hkqxrku fd, tkrs gSa_ tSls] vk;&dj] lEifÙk dj] e`R;q dj bR;kfnA buosQ

vfrfjDr vU; dj ijks{k dj lewg esa vkrs gSa tks miHkksDrkvksa }kjk oLrqvksa osQ miHkksx vkSj vkuUn ls mudhvk; dks izHkkfor djrs gSa_ tSls] O;kikj ij dj] euksjatu dj bR;kfnA

izks- Mh ekdksZ us vk; osQ eki osQ vk/kj ij izR;{k vkSj vizR;{k djksa esa Hksn fd;k gSA izks- ekdksZ dk er gS fddjkjksi.k esa fdlh O;fDr }kjk fn, tkus okys dj dh ek=kk dk fu/kZj.k djus esa ,d O;fDr dh vk; dh x.kuk

djuk lcls egÙoiw.kZ rÙo gSA ekdksZ osQ vuqlkj] ¶;fn fdlh O;fDr dh vk; dh x.kuk izR;{k :i ls dh tkrh

gS rks ml ij yxk, x, dj dks izR;{k dj dgrs gSaA fdUrq ;g izR;{k x.kuk lnSo lEHko ugha gksrh vFkok cgqroqQN vk; x.kuk esa ugha vk ikrhA vr% ftl vk; dh x.kuk izR;{k rkSj ij ugha gks ikrh rks miHkksDrk }kjk O;;

djrs le; ,slh vk; dh x.kuk dh tkrh gS vkSj ml ij yxk, x, dj dks vizR;{k dj dgrs gSaA

Mh ekdksZ dk er gS fd izR;{k vkSj ijks{k djkssa dk mi;qZDr Hksn vk£Fkd y{k.kksa ij vk/kfjr gS fdUrq okLro

esa ;g Hksn iz'kklfud ?kVdksa ij gSA fiQj] ek=k vk; dh x.kuk osQ oapu osQ vk/kj ij] djksa dk oxhZdj.k mi;qZDr

ugha gSA

13-1-1 izR;{k djksa osQ xq.k (Merits of Direct Taxes)

izR;{k djksa esa fuEufyf[kr xq.k gksrs gSaµ

1- lerk ,oa U;k;'khyrk (Equity & Justice )µizR;{k djksa esa U;k; osQ fl¼kUr dk ikyu fd;k tk ldrkgS D;ksafd buesa ,slh O;oLFkk gksrh gS fd izR;sd ukxfjd viuh ;ksX;rk osQ vuqlkj djksa dk Hkqxrku dj losQA

izR;{k djksa dk <k¡pk izxfr'khy gksrk (Progressive) gS vFkkZr~ /uh O;fDr;ksa ls vf/d dj fy;k tkrk gS vkSj

fu/Zu O;fDr;ksa ls de dj fy;k tkrk gS ;g fiQj bl oxZ dks bu djksa ls eqDr dj fn;k tkrk gSA bl izdkjizR;{k dj djk/ku dh ;ksX;rk osQ vuq:i gksrk gS vkSj ;g djksa esa U;k; osQ fl¼kUr dk vuqikyu djrk gSA

2- ykspiw.kZ (Elastic)µizR;{k dj O;fDr dh lEifÙk vkSj vk; ij vk/kfjr gksrs gSaA tc ns'k esa mRiknu vkSjjk"Vªh; vk; esa o`f¼ gksrh gS rks yksxksa dh lEifÙk vkSj vk; esa o`f¼ gksrh gS rFkk djksa ls vk; Hkh c<+ tkrh gSA

;s dj bl vFkZ esa ykspiw.kZ gksrs gSa D;ksafd bu djksa dh nj esa tjk&lh o`f¼ djosQ ljdkj viuh vk; c<+k ldrh

gSA bl izdkj ladVdky esa bu djksa ls vk; c<+kus esa lgk;rk feyrh gSA

3- fuf'prrk (Certainty)µizR;{k dj djkjksi.k osQ fuf'prrk osQ fl¼kUr dks Hkh lUrq"V djrs gSa D;ksafd

ljdkj dks bl ckr dh fuf'prrk jgrh gS fd djksa esa mls fdruh vk; izkIr gksxh rFkk djnkrk Hkh tkurs gSafd mUgsa dj dh fdruh jkf'k dk Hkqxrku djuk gSA fuf'prrk osQ xq.k osQ dkj.k ljdkj dks viuk ctV cukus

esa lgk;rk feyrh gSA

4- ferO;f;rk (Economy)µdjksa dks ,df=kr djus eas iz'kklfud O;; gksrk gS fdUrq ijks{k djksa dh rqyuk

esa] izR;{k djksa osQ laxzg esa de O;; gksrk gS D;ksafd blesa tks iz'kklfud O;; gksrk gS] mldh rqyuk eas ljdkj

dks vf/d vk; izkIr gksrh gSA bu djksa esa blfy, Hkh ferO;f;rk gksrh gS fd vf/dka'k ekeyksa esa ;s dj vk;osQ Ïksr ij gh ,df=kr dj fy, tkrs gSa vkSj laxzfgr dj&jkf'k iw.kZ :i ls jktdks"k esa igq¡p tkrh gSA

uksV



5- mRikndrk (Productivity)µizR;{k djksa ls ljdkj dks cM+h ek=kk esa vk; izkIr gksrh gSA fofHkUu ns'kksa osQvè;;u ls ;g Kkr gks x;k gS fd ogk¡ dh ljdkjksa dks djksa ls izkIr gksus okyh vk; esa izR;{k djksa ls vf/dvk; izkIr gksrh gSA

6- ukxfjdksa esa tkx:drk dh Hkkouk iSnk djuk (Civic Consciousness)µizR;{k djksa esa ;g xq.k Hkhgksrk gS fd ;s ukxfjdksa esa tkx:drk dh Hkkouk iSnk djrs gSaA djnkrk tkurk gS fd og ljdkj dks dj ns jgkgS] mldh vfHk:fp bl ckr esa jgrh gS fd ljdkj bl vk; dks fdl izdkj O;; dj jgh gSA bl izdkj O;fDrukxfjd osQ :i esa vius dÙkZO; vkSj vf/dkjksa osQ izfr ltx jgk gSA

13-1-2 izR;{k djksa osQ nks"k (Demerits of Direct Taxes)

izR;{k djksa osQ mi;qZDr xq.kksa osQ lkFk gh buesa oqQN nks"k Hkh gSa tks bl izdkj gSaµ

1- dj vioapu (Tax Evasion)µizR;{k djksa dk lcls cM+k nks"k ;g gS fd buesa djksa osQ vioapu vFkokpksjh dh vf/d xqatkb'k jgrh gSA izk;% yksx >wBk fglkc izLrqr dj ;k rks vius vkidks bu djksa ls iw.kZ :ils cpk ysrs gSa vFkok djksa dh pksjh dj ysrs gSa vFkkZr~ de ek=kk esa djksa dk Hkqxrku djrs gSaA ,sls cgqr&ls yksxHkh dj nsus ls cp tkrs gSa ftudh vk; osQ lEcU/ esa ljdkj osQ ikl oqQN fuf'pr tkudkjh ugha gksrhA

2- vlqfo/ktud (Inconvenient)µizR;{k dj bl n`f"Vdks.k ls vlqfo/ktud gksrs gSa D;ksafd djnkrkvksa dksviuh vk; dk ljdkjh fu;eksa osQ vuqlkj yEck&pkSM+k fglkc j[kuk iM+rk gSA tjk&lh xyrh gksus ij djnkrkvksadks Hkkjh dfBukb;ksa dk lkeuk djuk iM+rk gSA blosQ lkFk gh djnkrkvksa dks ,d gh ckj esa Hkkjh ek=kk esa djdk Hkqxrku djuk iM+rk gS ftlls mUgsa cM+k ekufld d"V gksrk gSSA

3- cpr vkSj fofu;ksx ij izfroqQy izHkko (Adverse effect on Saving & Investment)µ;fn izR;{kdjksa dh nj cgqr Å¡ph gksrh gS rks bldk cpr vkSj fofu;ksx ij izfrowQy izHkko iM+rk gSA lkekU;r% izR;{k djksadk Hkkj mlh oxZ ij iM+rk gS tks cpr vkSj fofu;ksx dj ldrs gSaA

4- lhfer {ks=k (Limited Scope)µizR;{k dj pw¡fd lEifÙk vkSj vk; ij gh yxk, tkrs gSa] budk {ks=k lhfergks tkrk gS rFkk fu/Zu vkSj de vk; okyk oxZ budh igq¡p osQ ckgj gks tkrk gSA nwljs 'kCnksa esa ;fn osQoy izR;{kdjksa dk gh vkJ; fy;k tk, rks buosQ }kjk fu/Zu oxZ osQ yksxksa rd igq¡pk tk ldrkA bl izdkj izR;{k djdk {ks=k lhfer gSA

5- djksa dh euekuh nj (Arbitrary Rates)µljdkj }kjk izR;{k djksa dh tks njsa fu/kZfjr dh tkrh gSa] muosQihNs dksbZ oSKkfud vk/kj ugha gksrkA ,d fuf'pr ek=kk eas lEifÙk vkSj fuf'pr vk; osQ uhps lc O;fDr;ksa dksdj ls NwV ns nh tkrh gS rFkk vf/d vk; vtZu djus okys yksxksa ij euekus <ax ls izxfr'khy nj ls dj yxk;ktkrk gS ftlls /uh oxZ grksRlkfgr gksrk gSA

6- ekufld v'kkfUr (Mental Worry)µizR;{k dj dh vnk;xh }kjk lh/s dh tkrh gS ftldk mls iw.kZ Kkujgrk gS tcfd ijks{k dj esa O;fDr dks dj nsrs le; dj Hkkj dk lh/s vuqeku ugha gksrkA bl n`f"V ls izR;{kdj O;fDr dks d"V ,oa ekufld v'kkfUr nsrk gSA

13-1-3 ijks{k vFkok vizR;{k djksa osQ xq.k (Merits of Indirect Taxes)

;g Li"V fd;k tk pqdk gS fd vizR;{k dj oLrqvksa ,oa lsokvksa ij yxk, tkrs gSa rFkk bu djksa osQ Hkkj dksvfUre miHkksDrkvksa ij foo£rr dj fn;k tkrk gSA

ijks{k djksa osQ fuEu xq.k gSaµ

1- O;kid vk/kj (Wide Coverage)µvkt ;g n`f"Vdks.k gS fd izR;sd O;fDr dks viuh {kerk osQ vuqlkjjkT; dks dj nsuk pkfg,A bl n`f"Vdks.k ls ijks{k djksa dk ;g xq.k gS fd budk vk/kj foLr`r gksrk gS rFkk lHkhO;fDr;kssa ij budk Hkkj iM+rk gS] D;ksafd oLrqvksa dk mi;ksx /uh vkSj fu/Zu lHkh djrs gSaA vr% lcdks djnsuk iM+rk gSA


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yksd foÙk

2- dj oapu lEHko ugha (Tax Evasion Impossible)µijks{k djksaa dh pksjh dj ikuk lEHko ugha gksrkAbldk dkj.k ;g gS fd ;s dj igys mRikndksa ,oa O;kikfj;ksa ls olwy fd, tkrs gSa] fiQj dj dh bl ek=kk dksoLrqvksa osQ ewY; esa 'kkfey dj fy;k tkrk gS vkSj miHkksDrkvksa ls bls olwy dj fy;k tkrk gS fdUrq ,slh fLFkfrHkh gksrh gS fd dHkh&dHkh O;kikjh >wBk fglkc izLrqr dj bu djksa dh pksjh dj ysrs gSaA

3- lqfo/ktud (Convenient)µbu djksa dk ;g xq.k gksrk gS fd djnkrkvksa dh n`f"V ls ;s cgqr lqfo/ktudgksrs gSa D;ksafd ;s dj ,d gh ckj esa u fy, tkdj FkksM+h&FkksM+h ek=kk esa fy, tkrs gSa vFkkZr~ oLrqvksa osQ miHkksxdh ek=kk osQ vuqlkjA oLrqvksa osQ ewY; esa 'kkfey gksus osQ dkj.k djnkrkvksa vFkok miHkksDrkvksa dks budk Hkkjeglwl ugha gksrkA

4- lkekftd dY;k.k vuq:i (Leading to Social Welfare)µbu djksa ls lkekftd dY;k.k esa o`f¼gksrh gS D;ksafd ,slh oLrqvksa ij ftuosQ miHkksx ls lkekftd dY;k.k esa deh gksrh gS] djksa dh ek=kk esa o`f¼dj muosQ miHkksx dks grksRlkfgr fd;k tk ldrk gSA ;gh dkj.k gS fd 'kjkc] flxjsV] Hkkax] viQhe vkfngkfudkjd ,oa u'khyh oLrqvksa ij Åapk dj yxk;k tkrk gSA

5- ykspnkj (Elastic)µvizR;{k djksssa esa ;g xq.k Hkh gksrk gS fd ;s ykspnkj gksrs gSa vFkkZr~ djksa dh nj esa o`f¼djosQ ljdkj viuh vk; c<+k ldrh gSA ftu oLrqvksa dh ek¡x csykspnkj gksrh gS] mu ij dj dh nj ljyrkls c<+kbZ tk ldrh gSA fdUrq bl ckr dks Hkh è;ku esa j[kk tkuk pkfg, fd ,slh oLrqvksa dk ewY; c<+us ls xjhcmiHkksDrkvksa ij vf/d Hkkj iM+rk gSA

6- yksdfiz; (Popular)µvizR;{k dj nsrs le; O;fDr dks izk;% bu djkas dk cks/ ugha gksrk vkSj O;fDr budhvnk;xh esa dksbZ d"V vuqHko ugha djrkA

D;k vki tkurs gSa gkfudkjd ,oa u'khyh oLrqvksa ij Å¡pk dj yxk;k tkrk gSA

13-1-4 vizR;{k djksa osQ nks"k (Demerits of Indirect Taxes)

;|fi vizR;{k djksa osQ xq.k gksrs gSa fdUrq muosQ oqQN nks"k Hkh gSa tks fuEu izdkj gSaµ

1- U;k; dh deh (Lack of Justice)µijks{k djksa dk lcls cM+k nks"k ;g gS fd ;s U;k;iw.kZ ugha gksrs D;ksafd;s vehj vkSj xjhc nksuksa ij leku nj ls yxk, tkrs gSaA vr% Li"V gS fd xjhc O;fDr ij budk Hkkj vis{kkÑrvf/d gksrk gSA

2- vfuf'pr (Uncertain)µljdkj Li"V dj ls ;g igys ls ugha tku ldrh fd bu djkas ls mls fdruhvk; izkIr gksxh D;kasfd ;g miHkksDrkvksa dh ek¡x dh yksp ij fuHkZj jgrk gS miHkksDrkvksa dks Hkh ;g Kku ughagks ikrk fd mUgsa fdruh ek=kk esa ijks{k dj nsus iM+sxs D;kasfd pkgs rc bu djksa dh nj c<+rh jgrh gSA foozsQrkHkh oLrqvksa ij euekuh nj ls olwy djrk jgrk gSA

3- vojksgh (Regressive)µvizR;{k dj /uh ,oa fu/Zu nksuksa oxks± }kjk leku :i ls vnk fd, tkrs gSaAifj.kkeLo:i /uh oxZ dh rqyuk esa fu/Zu oxZ ij bu djksa dk vf/d cks> iM+rk gS vFkkZr~ vizR;{k dj izÑfrls vojksgh gksrs gSA

4- ferO;f;rk dk vHkko (Lack of Economy)µvizR;{k djksa dks olwy djus esa ,d cM+h iz'kklfude'khujh dh vko';drk gksrh gS ftl ij ljdkj dks cgqr O;; djuk iM+rk gSA bu djksa dh olwyh esa Hkz"VkpkjHkh gksrk gS vkSj ljdkj dks ftruh vk; izkIr ugha gksuh pkfg,] mruh vk; izkIr ugha gks ikrhA

5- miHkksx vkSj mRiknu ij izfrowQy izHkko (Adverse effect on Consumption & Production)µijks{kdjksa osQ iQyLo:i oLrqvksa osQ ewY;ksa esa o`f¼ gks tkrh gS ftlls mudk miHkksx de tks tkrk gSA miHkksx degks tkus ls oLrqvksa dh ek¡x de gks tkrh gS ftlls mRiknu Hkh de gks tkrk gSA

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6- ukxfjd psruk dk vHkko (Lack of Civic Consciousness)µizR;{k djksa esa miHkksDrk ;g ugha tkuikrs fd djksa dk Hkqxrku dj jgs gSa vkSj fdruh ek=kk esa dj jgs gSaA bldk dkj.k ;g gS fd djksa dks ewY; esa'kkfey dj fy;k tkrk gSA vr% djnkrkvkas esa ;g ukxfjd psruk iSnk ugha gks ikrh gd muosQ }kjk Hkqxrku dhxbZ djksa dh jkf'k dks ljdkj }kjk fdl izdkj O;; fd;k tk jgk gSA

7- dj oapu (Tax Evasion)µ;|fi geus ijks{k djksa osQ xq.kksa esa ;g ns[kk gS fd dj oapu lEHko ugha gksikrk fdUrq ;g iw.kZ:i ls lR; ugha gSA ;g lgh gS fd miHkksDrk djkas ls ugha cp ikrs fdUrq fooszQrk izk;% >wBsfglkc is'k dj nsrs gSa vkSj fcØh jkf'k de fn[kkrs gSa rFkk bl izdkj vizR;{k djkas dh pksjh djus esa liQy gkstkrs gSaA

8- cprsa grksRlkfgr (Savings Discouraged)µvizR;{k dj dherksa esa lfEefyr gksrk gS vr% O;fDr dksvius miHkksx osQ fy, vf/d O;; djuk iM+rk gSA bl n'kk esa c<+rk miHkksx O;; O;fDr dh cprksa dks dedj nsrk gSA



1. djk?kkr vkSj djkikr dh n`f"V ls dj dk izkjafHkd Hkkj ftl O;fDr ij iM+rk gS] mls --------- dgrs gSaA

2. izR;{k djksa esa --------- osQ fl¼kar dk ikyu fd;k tk ldrk gSA

3. izR;{k dj O;fDr dh --------- vkSj vk; ij vk/kfjr gksrs gSaA

4. --------- dj oLrqvksa ,oa lsokvksa ij yxk, tkrs gSaA

5. ijks{k djksa dk lcls cM+k nks"k ;g gS fd ;s --------- ugha gksrsA

13-2 izR;{k vkSj vizR;{k dj % ,d rqyukRed foospu(Direct and Indirect Tax : A Comparisonative Explanation)

izR;{k vkSj ijks{k djksa dk rqyukRed foospu djrs gq, izks- Mh ekdksZ us ;g er O;Dr fd;k fd ^izR;{k dj,oa vizR;{k dj ,d&nwljs osQ iwjd gSaA izks- Mh ekdksZ osQ vuqlkj /uh O;fDr;ksa dh lEiw.kZ vk; dk lgheki ugha fd;k tk ldrkA ;g rks Li"V gS fd izR;{k djksa dk Hkkj mUgha O;fDr;ksa ij vf/d iM+rk gS ftudhvk; dh x.kuk dh tk ldrh gS] tSls] osru ikus okys deZpkjhA blosQ foijhr] oqQN ,sls vf/d vk; okys yksxgksrs gSa ftudh vk; tks vf/d gksrh gS fdUrq mudh vk; dh lgh x.kuk ugha dh tk ldrh] tSls] MkWDVj]odhy bR;kfnA vr% ;s yksx vk; dj ls cp tkrs gSaA bl izdkj bu djksa dk forj.k vleku gks tkrk gSA fdUrqvizR;{k djksa ls bl vlekurk dks Bhd fd;k tk ldrk gSA ftu yksxksa dh vk; dh x.kuk ugha gks ikrh vkSjbl izdkj djksa ls cp tkrs gSa] muosQ ikl dkiQh vk; cph jgrh gS ftls os oLrqvksa osQ Ø; djus ij [kpZ djrsgSaA ,slh vk; ij vizR;{k dj yxk, tk ldrs gSaA bl izdkj djksa osQ Hkkj dks fofHkUu oxks± esa leku :i lsforfjr fd;k tk ldrk gSA bl izdkj vizR;{k dj] izR;{k djksa osQ iwjd gksrs gSa D;ksafd os ,slh vk; ij yxk,tk ldrs gSa tks izR;{k vk; osQ vUrxZr ugha vk ikrsA

,d vU; n`f"V ls Hkh vizR;{k dj] izR;{k djksa osQ iwjd gksrs gSaA ,d O;fDr dh vk; esa vk; esa le;≤ij ifjorZu gksrs jgrs gSaA fdUrq izR;{k djksa esa budh iw.kZ x.kuk ugha gks ikrh vkSj yksx izR;{k djksa ls cp tkrsgSaA fdUrq O;fDr dh vk; c<+us ls mlosQ miHkksx esa o`f¼ gks tkrh gS] vizR;{k djksa osQ :i esa vf/d jkf'k dkHkqxrku djuk gksrk gSA

izks- Mh ekdksZ osQ vuqlkj] izR;{k dj dbZ :iksa esa vizR;{k djksa osQ iwjd gksrs gSaµizFke] ,slh oLrqvksa ij vizR;{kdj ugha yxk, tk ldrs ftudk miHkksx Lo;a mRikndksa }kjk dj fy;k tkrk gS] tSls] Ñf"kA ,sls ekeyksa esa izR;{k


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yksd foÙk

djksa dh vko';drk gksrh gSA nwljs] vizR;{k dj] lc izdkj dh oLrqvksa ,oa lsokvksa ij ugha yxk, tk ldrsvr% ,d O;fDr dh vk; ij vizR;{k dj yxkuk gh i;kZIr ugha gS] oju~ ml vk; ij izR;{k dj Hkh yxk;ktkuk pkfg,A rhljs] izR;{k djksa osQ leku] vizR;{k djksa dk Hkh vioapu fd;k tk ldrk gaSA vr% bl n`f"Vls] osQoy vizR;{k djksa osQ }kjk gh O;fDr;ksa dh vk; dh lgh x.kuk djksa osQ fy, ugha dh tk ldrh vkSj iwjdosQ :i esa vizR;{k dj yxk, tkus pkfg,A

VkLd izR;{k dj ,oa vizR;{k dj esa varj Li"V djsaA

13-3 vkuqikfrd] izxfr'khy vkSj izfrxkeh dj(Proportional, Progressive and Regressive Taxes)

djkjksi.k esa U;k; ,oa dj&Hkkj dh n`f"V ls djksa dks pkj Hkkxksa esa ck¡Vk tk ldrk gSµ

13-3-1 vkuqikfrd djkjksi.k (Proportional Taxation)

MkYVu osQ vuqlkj] ¶vkuqikfrd djkjksi.k osQ vUrxZr lHkh djnkrk viuh vk; dk leku vuqikr djksa osQ :iesa Hkqxrku djrs gSaA¸

fiQfyi bZ- Vsyj (Philip E. Taylor) osQ vuqlkj] ¶vkuqikfrd dj dh njksa dh rkfydk og gksrh gS ftlesadj osQ vk/kj esa ifjorZu gksus ij Hkh dj dh nj leku jgrh gSA¸

vkuqikfrd dj dh rkfydk

vk; Lrj (`) dj dh nj (izfr'kr) dj dh jkf'k (`)

40,000 20 8,000

50,000 20 10,000

60,000 20 12,000

70,000 20 14,000

rkfydk dks fuEukafdr fp=k }kjk izn£'kr fd;k tk ldrk gSµ

40 50 60 70

20%

djdh n

j

vkuqikfrd dj

vk; Lrj (gtkj esa)

Y

OX

fp=k 1

vkuqikfrd djkjksi.k osQ xq.kµvkuqikfrd dj iz.kkyh osQ fuEu nks xq.k gSaµ

(1) ljyrkµbldk lcls cM+k xq.k bldh ljyrk gSA izks- ts- ch- ls osQ vuqlkj] ¶vkuqikfrd djkjksi.k bruh

ljy iz.kkyh gS fd bldh ifjHkk"kk nsuk Hkh vko';d ugha gSA¸

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(2) ;g dj iz.kkyh euekus <ax ls fu/kZfjr ugha dh tk ldrhµbl iz.kkyh esa vehj vkSj xjhc nksuksa oxks±

ls leku nj ls dj olwy fd;k tkrk gS vr% blesa fofHkUu vk; okys lewgksa ls dj dh nj euekus <ax ls

fu/kZfjr ugha dh tk ldrhA

vkuqikfrd djkjksi.k osQ nks"kµbl dj iz.kkyh esa xq.k osQ LFkku ij nks"k gh vf/d gSa tks bl izdkj gSaµ

(1) U;k;'khyrk dk vHkkoµ;g dj iz.kkyh U;k;iw.kZ ugha gSA ;fn ge mi;ksfxrk ßkl fu;e dks eqnzk ij ykxw

djsa rks Li"V gks tkrk gS fd vf/d vk; okys O;fDr dks eqnzk dh vfrfjDr bdkbZ ls] fu/Zu dh vis{kk] dj

lUrqf"V izkIr gksrh gSA bl izdkj vkuqikfrd djkas ls djkas osQ Hkkj dk forj.k vleku :i ls gksrk gSA

(2) /uh oxZ ls mudh {kerk osQ vuqowQy dj ugha fy, tkrsµpw¡fd vehj vkSj xjhc nksuksa ls gh leku nj

ls dj fy, tkrs gSaA vr% ljdkj dks vehj oxZ ls mruh vk; izkIr ugha gks ikrh ftruh fd gksuh pkfg,A

vktdy ljdkj osQ O;; esa dkiQh o`f¼ gqbZ gS vr% vkuqikfrd djksa ls ljdkj dks i;kZIr vk; ugha gks ldrhA

(3) yksp dk vHkkoµvkuqikfrd djksa esa yksp dk Hkh vHkko gSSA ;fn ljdkj dks vf/d vk; dh vko';drk

gksrh gS vkSj igys gh djksa dh nj vf/d gS rks fo'ks"k :i ls fu/Zu O;fDr;kas ls vf/d dj ugha fy, tk ldrs

D;kasfd ,slh fLFkfr esssa djksa dh nj c<+kuk lEHko ugha gksrhA

bl izdkj] ;fn vkuqikfrd dj iz.kkyh dks viuk;k tkrk gS rks blls djkas osQ Hkkj dk forj.k vU;k;iw.kZ gksxk]

ljdkj dks i;kZIr vk; izkIr ugha gksxh rFkk djksa osQ <k¡ps esa yksp dk vHkko gksxkA

13-3-2 izxfr'khy vFkok vkjksgh djkjksi.k (Progressive Taxation)

izxfr'khy dj iz.kkyh ,slh iz.kkyh gS ftlesa vk; dh o`f¼ osQ lkFk gh dj nj esa Hkh o`f¼ gksrh tkrh gSA bldk

fl¼kUr ;g gS fd ¶vf/d vk;] vf/d dj dh njA¸ MkYVu osQ vuqlkj] ¶izxfr'khy djkjksi.k esa djnkrk

dh vk; ftruh vf/d gksrh gS] mrus gh vf/d vuqikr esa og dj dk Hkqxrku djrk gSA¸

izks- Vsyj osQ vuqlkj] ¶izxfr'khy dj dh njksa dh rkfydk og gS ftlesa dj osQ vk/kj esa o`f¼ osQ lkFk dj

dh nj Hkh c<+rh tkrh gSA¸

izxfr'khy dj dh rkfydk

vk; Lrj (`) dj dh nj (») dj dh jkf'k (`)

40,000 5 2,00050,000 10 5,00060,000 15 9,000

70,000 20 14,000

mi;ZqDr rkfydk dks fuEukafdr fp=k }kjk izn£'kr fd;k tk ldrk gSµ

40 50 60 70

5

10

15

20

djdh n

j(ç

fr'kresa)

çxfr'khy dj

vk; Lrj (gtkj esa)

Y

XO

fp=k 2


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izxfr'khy djkjksi.k osQ xq.k vFkok i{k esa roZQµbl dj iz.kkyh osQ i{k esa fuEu roZQ izLrqr fd, tkrs gSaµ

1- U;k;iw.kZµ;g iz.kkyh U;k;iw.kZ D;ksafd blesa Å¡ph vk; okyksa ls m¡Qph nj osQ vk/kj ij dj fy;k tkrk gStks mi;ksfxrk ßkl fu;e osQ vuq:i gSA ftl O;fDr osQ ikl ftruh vf/d vk; gksrh gS] mls vfrfjDr eqnzkdh bdkbZ esa mruh gh de lUrqf"V izkIr gksrh gS vr% /uh O;fDr;ksa ls vf/d dj fy;k tk ldrk gSA bl izdkj;g iz.kkyh dj nsus dh ;ksX;rk osQ vuq:i gSA

2- oqQy R;kx U;wure fl¼kUr osQ vuq:iµizxfr'khy dj iz.kkyh esa] fu/Zu O;fDr;ksa dh rqyuk esa /uhO;fDr;ksa dks de R;kx djuk iM+rk gS tks fd mi;ksfxrk ßkl fu;e ls Li"V gks x;k gSA ;fn /uh O;fDr;ksa ijÅ¡ph nj ls dj yxk, tkrs gSa vkSj fu/Zu O;fDr;ksa dks ;k djksa ls eqDr dj fn;k tkrk gS vFkok cgqr uhphnjksa ij dj yxk, tkrs gSa rks iwjs leqnk; ij djkas dk Hkkj U;wure gksxkA bl lEcU/ esa izks- ihxw dk er gS fdnks leku :i ls /uh O;fDr dj dk Hkqxrku djus osQ ckn Hkh leku /uh cus jgasxsA ;|fi iwoZ dh rqyuk esaos nksuksa oqQN /uh cu tk,¡xs ij lekurk muesa cuh jgsxh vkSj bl izdkj mudh lUrqf"V dk vf/d ßkl ughagksxkA

3- forj.k esa lekurkµizxfr'khy djksa ls /u osQ forj.k esa vf/d lekurk ykbZ tk ldrh gSA bu djksa ls/uh O;fDr;ksa dh Ø;&'kfDr dks de fd;k tk ldrk gS vkSj bl vk; dks yksd O;; osQ ekè;e ls fu/ZuO;fDr;ksa ij O;; djosQ forj.k esa lekurk ykbZ tk ldrh gSA bldk vk/kj ;g gS fd vehj O;fDr dksvfrfjDr eqnzk dh bdkbZ dh lhekUr mi;ksfxrk de jgrh gS rFkk fu/Zu O;fDr dks mlh eqnzk dh bdkbZ ls vf/dmi;ksfxrk izkIr gksrh gSA bl izdkj lekt dh oqQy lUrqf"V dks vf/dre fd;k tk ldrk gSA blh mís'; lscgqr&ls ns'kksa esa bl dj iz.kkyh dks viuk;k x;kA

4- ljdkj dh vk; dh o`f¼ lEHkoµorZeku esa ljdkjksa dk dk;Z&{ks=k c<+rk tk jgk gS vr% mudh /u dhvko';drk Hkh c<+ jgh gSA izxfr'khy djksa osQ ekè;e ls vehj O;fDr;ksa ij Åaph nj ls dj yxkdj ljdkjviuh vk; dh iw£r dj ldrh gSA geus ;g Li"V dj fn;k gS fd vkuqikfrd djksa ls ljdkj dks i;kZIr vk;izkIr ugha gks ikrh vr% vktdy izxfr'khy dj iz.kkyh vko';d gks xbZ gSA

5- yksdiw.kZµizxfr'khy djksa ls ;g YkkHk Hkh gS fd ljdkj viuh vk; dks vko';drk iM+us ij c<+k ldrhgS tcfd vkuqikfrd djksa eas ;g lEHko ugha gksrk D;ksafd mldh djksa dh nj esa o`f¼ djus ij xjhcksa ij vf/dHkkj iM+rk gSA izxfr'khy djksa esa /uh O;fDr;ksa ij dj dh nj c<+kdj vk; esa o`f¼ dh tk ldrh gSA

6- ferO;f;rkµizxfr'khy dj ferO;;h Hkh gksrs gSa D;ksafd bUgsa ,df=kr djus dh ykxr vf/d ugha gksrhA djksadh olwy djus dh ykxr ogh jgrh gS pkgs dj dh nj de gks pkgs vf/dA bl izdkj djkas osQ laxzg ij deO;; djosQ ljdkj izxfr'khy djksa osQ ekè;e ls vf/d jktLo izkIr dj ldrh gSA

7- vk£Fkd fLFkjrkµ;fn vk£Fkd eUnh osQ le; yksxksa dh O;; djus dh 'kfDr esa o`f¼ dh tkrh gS rks vk£FkdfØ;kvksa vkSj jkstxkj osQ Lrj dks c<+k;k tk ldrk gSA vr% dj uhfr dk ;g mís'; gksuk pkfg, fd vf/dyksxksa osQ ikl Ø;&'kfDr jgsA fdUrq Ø;&'kfDr dks osQoy FkksM+s ls /uh O;fDr;ksa osQ ikl NksM+ fn;k tkrk gSrks os mls O;; ugha djuk pkgsaxs D;ksafd mudh miHkksx izo`fÙk lhfer gksrh gSA fdUrq ;fn ;g jkf'k izxfr'khydjksa osQ ekè;e ls /uh O;fDr;ksa ls ljdkj }kjk ys yh tkrh gS vkSj bls lkoZtfud O;; osQ }kjk vf/d la[;kesa fu/Zu O;fDr;ksa dks gLrkUrfjr dj fn;k tkrk gS rks oqQy miHkksx esa o`f¼ gksxh D;ksafd budh Ø;&'kfDr c<+usls ek¡x esa o`f¼ gksxh] blosQ iQyLo:i ns'k esa mRiknu vkSj jkstxkj esa o`f¼ gksxh rFkk vk£Fkd fLFkjrk vk,xhA

izxfr'khy dj iz.kkyh osQ nks"k vFkok foi{k esa roZQ (Demerits of Progressive Taxation)µ ;|fiorZeku izxfr'khy dj iz.kkyh dks izk;% lkoZHkkSfed :i ls viuk;k tk jgk gS fiQj Hkh izkjfEHkd vFkZ'kkfL=k;ksaus ftuesa esoqQykp (McCulloch) dk uke mYys[kuh; gS] izxfr'khy djksa dk fojks/ fd;kA esoqQykp us crk;kfd vkuqikfrd djkjksi.k dk ifjR;kx dj izxfr'khy djkjksi.k dks viukus ls gekjh fLFkfr Bhd ml O;fDr dhrjg gks tkrh gS tks leqnz rV ij fcuk fn'kk lwpd ;U=k osQ [kM+k gksA

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izxfr'khy dj iz.kkyh osQ fojks/ esa fuEu roZQ fy, tkrs gSaµ

1- mRiknu ij izfrowQy izHkkoµ;fn izxfr'khy djksa dh nj cgqr Åaph jgrh gS rks cpr] fofu;ksx vkSj mRiknuij izfrowQy izHkko iM+rk gSA tc yksx ;g vuqHko djrs gS fd muosQ }kjk v£tr vk; dk cM+k fgLlk djksa osQ:i esa fy;k tk;sxk rks os mRiknu djus osQ fy, izksRlkfgr ugha gksrsA ijUrq ;g vkifÙk iw.kZ:i ls Bhd ugha gSD;ksafd izxfr'khy djksa dk lc oxks± dh vk; ij izfrowQy izHkko ugha iM+rkA ;g /kj.kk bl xyr ekU;rk ijvk/kfjr gS fd ljdkj dk leLr O;; vuqRiknd gksrk gSA

2- djksa dk vk/kj xyrµoqQN fopkjdksa dk ;g er gS fd izxfr'khy dj iz.kkyh dk vk/kj xyr gSA blosQvk/kj ij ;g ekU;rk gS fd rqyukRed :i ls ,d fu/Zu O;fDr dh rqyuk esa ,d /uh O;fDr dh eqnzk dhlhekUr mi;ksfxrk de gksrh gSA fdUrq oqQN vFkZ'kkL=kh bls lgh ugha ekurs D;kasfd mudh n`f"V es ,d ekufldrÙo gksus ls mi;ksfxrk dh rqyuk ugha dh tk ldrhA izks- jkWfcUl dk ;gh er gSA fdUrq ;g roZQ mfpr ughaagS D;ksafd eqnzk] mi;ksfxrk ßkl fu;e dk viokn ugha gS vkSj leku fLFkfr esa jgus okys yksx yxHkx lekulUrqf"V dk vuqHko djrs gSaA

3- izxfr'khy dj iz.kkyh vUr esa Lo;a lekIr gks tkrh gSµizxfr'khy djksa ls ,dkf/dkj vkSj /u osQosQUnzh;dj.k ij jksd yxrh gS rFkk ykxksa dh lEifÙk leku gksus dh izo`fÙk gksrh gSA ;fn ;g fLFkfr fujUrj pyrhjgs] rks djksa esa izxfr'khyrk dk vk/kj gh lekIr gks tk,xkA fdUrq ;g vkykspuk mlh le; lgh gks ldrh gStc ge ;g ekudj pys fd izxfr'khy djksa dk lnSo mRiknu ij izfrowQy izHkko iM+rk gSA ij ge ;g Li"Vdj pqosQ gSa fd lnSo ,slk ugha gksrkA

4- djkas dh euekuh njµ;g vkykspuk Hkh dh tkrh gS fd fofHkUu izdkj dh vk;ksa ij yxkus osQ fy, djdh tks nj fu/kZfjr dh tkrh gS og izk;% euekus <ax ls fuf'pr dh tkrh gS tks fdlh&u&fdlh :i lsvU;k;iw.kZ gksrh gSA bl lEcU/ esa esoqQykp dk dFku gS fd ¶izxfr'khy djksa esa vU;k; dh ,slh dksbZ lhekugha gS tks vki ugha dj ldrsA¸ izks- yqV~t osQ 'kCnksa esa] ¶izxfr'khy djkjksi.k cgqr vf/d [krjukd jktLovL=k gS D;ksafd blosQ nq#i;ksx ij dksbZ izkÑfrd vFkok Lopkfyr fu;U=k.k ugha gksrkA¸

;g rks dgk tk ldrk gS fd bu djksa dh nj esa oqQN euekuh dh tk ldrh gS ijUrq bl iz.kkyh esa djk/kudh [k.M i¼fr (Slab System of taxation) osQ dkj.k euekuh izo`fÙk dks de fd;k tk ldrk gSA

5- cpr vkSj ifjJe grksRlkfgrµizxfr'khy djksa osQ vkykspd dgrs gSa fd ;g dj iz.kkyh cpr djus okyksa,oa ifjJe djus okyksa dks ltk nsrh gS rFkk fiQtwy[kphZ djus okyksa vkSj vkyfl;ksa dks izJ; nsrh gSA izks- ts-,e- fey (J. S. Mill) osQ vuqlkj] ¶,d fuf'pr lhek osQ ckn izxfr'khy djk/ku] djkjksi.k dk vU;k;iw.kZrjhdk gS vkSj okLro esa ,d izxfr'khy MoSQrh gSA¸ fdUrq ;g roZQ iw.kZ :i ls lgh ugha gS D;ksafd osQoy ifjJevkSj feO;f;rk ls gh lEifÙk dk fuekZ.k ugha gksrk oju~ blesa lkekftd] vk£Fkd ,oa jkT; }kjk iznÙk lqfo/kvkssadk Hkh egÙoiw.kZ gkFk gksrk gSA

fu"d"kZµvUr esa ;g dgk tk ldrk gS fd vktdy izxfr'khy dj iz.kkyh dks mlosQ xq.kksa osQ dkj.k cgqr&lsns'kksa }kjk viuk;k tk jgk gSA ;|fi blesa oqQN nks"k gSa] tSls] djksa dh euekuh nj ,oa mRiknu ij izfrowQy izHkko]fdUrq bUgsa iz'kklfud oqqQ'kyrk }kjk nwj fd;k tk ldrk gSA

13-3-3 izfrxkeh vFkok vojksgh dj iz.kkyh (Regressive Taxation)

dj iz.kkyh dks ml le; izfrxkeh dgk tkrk gS tc djnkrk dh vk; vkSj lEifÙk esa o`f¼ gksus osQ lkFk djksadh nj eas deh tkrh gSA tSls fuEu vk; ij nl izfr'kr dj vkSj Åaph vk; ij ik¡p izfr'kr dj izfrxkeh djiz.kkyh dk mnkgj.k gSA MkYVu osQ 'kCnksa esa] ¶izfrxkeh djkjksi.k esa djnkrk dh vk; ftruh vf/d gksrh gSdj dk fn;k tkus okyk vuqikr mruk gh de gksrk gSA¸ bl ifjHkk"kk ls Li"V gS fd djksa dk Hkkj /uh O;fDr;ksadh rqyuk esa fu/Zu O;fDr;ksa ij vf/d iM+rk gS vr% bUgsa U;k; vkSj lekurk osQ vk/kj ij mfpr ugha dgk


uksV

yksd foÙk

tk ldrk gSA ;g iz.kkyh csykspnkj vkSj vuqRiknd Hkh gS D;ksafd ljdkj dks blls dksbZ mYys[kuh; vk; izkIrugha gksrhA bls n`f"V esa j[krs gq, vk/qfud le; esa u rks bl dj iz.kkyh dj dksbZ vkSfpR; gS vkSj u egÙoA

izfrxkeh dj dh rkfydk

vk; Lrj (`) dj dh nj (izfr'kr) dj dh jkf'k ( `)

40,000 20 8,000

50,000 15 7,500

60,000 10 6,000

70,000 5 3,500

mi;qZDr rkfydk dks fuEukafdr fp=k }kjk iznf'kZr fd;k tk ldrk gSµ

40 50 60 70

5

10

15

20

djdh n

j(ç

fr'kresa) çfrxkeh dj

vk; Lrj (gtkj esa)

Y

O X

fp=k 3

13-3-4 v/ksxkeh dj (Degressive Taxation)

v/ksxkeh dj ,d fuf'pr lhek ,d izxfr'khy gksrs gSaA fdUrq bl lhek osQ ckn ;g dj vkuqikfrd cu tkrsgSaA orZeku le; esa fodkl'khy vFkZO;oLFkk,¡ blh izdkj osQ djksa dk vf/d iz;ksx djrh gSaA

v/ksxkeh dj dh rkfydk

vk; Lrj (`) dj dh nj (izfr'kr) dj dh jkf'k ( `)

40,000 5 2,000

50,000 10 5,000

60,000 15 9,000

70,000 20 14,000

80,000 20 16,000

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mi;qZDr rkfydk dks fuEukafdr fp=k }kjk izn£'kr fd;k tk ldrk gSµ

40 50 60 70

5

10

15

20djdhnj

(çfr'kresa)

v/ksxkeh dj

vk; Lrj (gtkj esa)

Y

XO 80

fp=k 4

13-4 fof'k"V dj ,oa ;FkkewY; dj(Specific Tax and Ad Valorem Tax)

ijks{k vFkok vizR;{k dj nks izdkj osQ gksrs gSaµ

(i) fof'k"V dj (Specific Tax)] (ii) ;FkkewY; dj (Ad Valorem Tax)A

fof'k"V dj os gksrs gSa tks oLrq dh la[;k] vkdkj vFkok Hkkj osQ vk/kj ij yxk, tkrs gSa] tSls] fdlh oLrqosQ Hkkj ij 50 #i, izfr ehfVªd Vu osQ fglkc ls dj yxk;k tk;sA

;FkkewY; dj os gksrs gSa tks oLrqvksa osQ ewY; osQ vuqlkj yxk, tkrs gSa] tSls] fdlh oLrq osQ ewY; ij 10 izfr'krdh nj ls dj yxk;k tk, rks ;g ;FkkewY; dj gksxkA foØ; dj izk;% blh i¼fr ls yxk;k tkrk gSA

mi;qZDr nksuksa dj izfr;ksxh u gksdj ,d&nwljs osQ iwjd gSaA ftu oLrqvksa dh x.kuk djuk dfBu gksrk gS] mu ij;FkkewY; dj yxk;k tkrk gS rFkk ftu oLrqvksa dk Hkkj Kkr fd;k tk ldrk gSS vFkok x.kuk dh tk ldrh gS]mu ij fof'k"V dj yxk;k tkrk gSA

fof'k"V djksa osQ xq.k

fof'k"V djksa osQ fuEufyf[kr xq.k gksrs gSaµ

(i) bu djksa dks ,df=kr djuk lqfo/ktud gksrk gSA

(ii) bu djksa dk vioapu Hkh ljyrk ls ugha fd;k tk ldrk D;kasfd oLrqvksa dh la[;k vFkok Hkkj dhtk¡p dh tk ldrh gSA

fof'k"V djksa osQ nks"k

bu djksa dk lcls cM+k nks"k ;g gS fd ;s U;k;iw.kZ ugha gksrs D;ksafd budk Hkkj Hkkj fu/Zu oxZ ij vf/d iM+rkgSA fu/Zu oxZ] /uh O;fDr;ksa dh rqyuk esa ,slh oLrqvksa dk miHkksx djrs gSa ftudk Hkkj vf/d gksrk gSA

;FkkewY; djksa osQ xq.k

;FkkewY; dj] fof'k"V djksa dh rqyuk esa iw.kZ gksrs gSa D;ksafd budksa izxfr'khy njksa ls olwy fd;k tk ldrk gSAizk;% /uh yksx vf/d ewY;oku oLrqvksa dk iz;ksx djrs gSa vkSj ;fn ,slh oLrqvksa ij dj dh nj Åaph j[kh tk;srks bu djksa dks izxfr'khy cuk;k tk ldrk gSA

;FkkewY; djksa osQ nks"k

(i) ;FkkewY; dj ,df=kr djus dh n`f"V ls vlqfo/ktud gksrs gSa] ewY; dk lgh&lgh irk yxkukiM+rk gSA


uksV

yksd foÙk

(ii) bu djksa dk vioapu fd;k tk ldrk gS D;ksafd djnkrk >wBs fcy cukdj djksa ls cpus dk iz;kldjrs gSaA

D;k vki tkurs gSa vizR;{k dj nks izdkj osQ gksrs gSaµ

(a) fof'k"V dj (b) ;FkkewY; djA

13-5 ,d dj iz.kkyh ,oa cgqdj iz.kkyh(Single Tax System and Multiple Tax System)

,d dj iz.kkyh osQ vUrxZr jkT; }kjk osQoy ,d dj yxk;k tkrk gS tks ;k rks Ñf"k mRiknu ij gks ldrk gS]vk; ij gks ldrk gS vFkok vU; fdlh oLrq ij gks ldrk gSA

13-5-1 ,d djµosQoy Ñf"k ij (Single Tax—Only on Agriculture)

izÑfroknh (Physiocrats)µvFkZ'kkfL=k;ksa dk fopkj Fkk fd osQoy Ñf"k mRiknu ij dj yxk;k tk;s D;ksafdosQoy Ñf"k gh mRiknu O;olk; gSA izÑfroknh ekurs Fks fd Ñf"k osQ vfrfjDr vU; lc O;olk; vuqRikndgksrs gSaA mudh /kj.kk bl ckr ij vk/kfjr Fkh fd 'kq¼ mRiknu (Net Product) osQoy Ñf"k esa gh izkIr gksrkgSA

bZlkd 'ksjeSu (Issac Sherman)µdk fopkj Fkk fd Hkwfe ij yxk;k tkus okyk dj foo£rr fd;k tk ldrkgS vr% ml dj dk vfUre Hkkj lekt osQ lHkh O;fDr;ksa ij iM+sxkA

bl dj osQ nks"kµ;fn osQoy Hkwfe ij dj yxk;k tkrk gS rks blosQ izeq[k nks nks"k fn[kkbZ nsrs gSa tks bl izdkjgSaµ

(i) vi;kZIr vk;µ;fn osQoy Ñf"k ij dj yxk;k tkrk gS rks blls ljdkj dks i;kZIr vk; izkIr ugha gksrhAvktdy tcfd ljdkjksa osQ dk;ks± esa o`f¼ gks jgh gS vkSj vf/d /u dh vko';drk gksrh gS] rc ,d djiz.kkyh ls dk;Z ugha py ldrk vkSj u gh ljdkj dks vko';d /ujkf'k izkIr gks ldrh gSA

(ii) U;k;'khyrk osQ fo#¼µÑf"k ij yxk, tkus okys dj dk Hkkj osQoy Ñ"kdksa ij iM+rk gS tcfd iw¡thifrbu djksa ls cp tkrs gSaA ;g dguk xyr gS fd Hkwfe ij yxk, x, dj dks foorZuh; fd;k tk ldrk gSA pw¡fd/uh O;fDr;ksa dh rqyuk esa] fu/Zu O;fDr vf/d ek=kk esa Ñf"k inkFkks± dk miHkksx djrs gSa vr% fu/Zu oxZ ijdj dk Hkkj vf/d iM+rk gSA bl izdkj ;g dj vU;k;iw.kZ gS rFkk dj nsus dh ;ksX;rk osQ vuq:i ugha gSA

13-5-2 ,d djµosQoy vk; ij (Single Tax—Only on Income)

lektoknh fopkjdksa us ,d dj osQ :i esa osQoy vk; ij dj yxkus dk leFkZu fd;k gSA mudk roZQ gS fddjksas dk Hkqxrku vk; esa ls gh fd;k tkrk gS vr% ,d gh dj yxkuk i;kZIr gS rFkk bls izxfr'khy cukdj djnsus dh ;ksX;rk osQ vuq:i cuk;k tk ldrk gSA izks- MkYVu ;|fi osQoy Hkwfe dj dh rqyuk eas vk; ij djdks mfpr ekurs Fks] fiQj mUgksaus bls i;kZIr ugha ekukA

bl dj osQ nks"kµosQoy vk; ij dj yxkus osQ fuEu nks"k gks ldrs gSaµ

(i) osQoy vk; ij dj yxkus ls i;kZIr vk; izkIr ugha gks ldrhA

(ii) vk; osQ vfrfjDr] vU; Ïksrksa ls izkIr lEifÙk ij dj ugha yxk;k tk losQxkA

(iii) bl dj dh cM+h ek=kk esa pksjh dh tk,xhA

(iv) fu/Zu oxZ dh vk; ij Hkh dj yxsxk rFkk mls vk; dk fglkc&fdrkc j[kus esa vlqfo/k gksxhA

(v) lHkh O;fDr;kas ls vk;&dj olwy djus dk [kpZ dkiQh gksxkA

uksV



mi;qZDr nks"kksa dks ns[krs gq, orZeku esa ,d dj iz.kkyh dks O;kogkfjd ugha ekuk tkrk vkSj blosQ LFkku ij lcns'kksa us cgqdj iz.kkyh dks viuk;k gSA

VkLd ,d dj iz.kkyh ls D;k vfHkizk; gS\

13-5-3 cgqdj iz.kkyh (Multiple Tax System)

bls vusd dh iz.kkyh Hkh dgrs gSaA tSlk fd 'kCn ls gh Li"V gS] blosQ vUrxZr fofHkUu izdkj osQ dj yxkdjljdkj vko';d /u ,df=kr dj ldrh gSA vkFkZj ;ax (Arthur Young) osQ 'kCnksa esa] ¶;fn eSa djkjksi.kdh Js"B i¼fr dh ifjHkk"kk d:a rks og ,slh gksuh pkfg, ftlesa fdlh fo'ks"k fcUnq ij cgqr vf/ddj Hkkj u gksdj vuUr fcUnq ij FkksM+k&FkksM+k Hkkj gksA¸ ysfdu ;gk¡ ;g è;ku j[kuk pkfg, fd dj osQvusd fcUnq rks gks ldrs gSa ij mUgsa vuUr ugha gksuk pkfg, D;ksafd mlls dj my>uiw.kZ gks tk;saxs rFkk olwyhHkh leL;k cu tk;sxhA

vktdy izk;% lc ns'kksa esa cgqdj iz.kkyh gh yksdfiz; gSaA bu djksa esa izxfr'khyrk dk xq.k ykdj bUgsa U;k;iw.kZHkh cuk;k tk ldrk gSA vktdy ljdkjsa vk;&dj] foØ;&dj] lEifÙk dj] migkj dj] e`R;q dj] mRiknu dj]vk;kr dj vkfn vusd djksa dks viuk jgh gSaA

cgqdj iz.kkyh osQ xq.k

cgqdj iz.kkyh osQ fuEu xq.k gSaµ

(i) bu djksa ls ljdkj dks vko';drkuqlkj i;kZIr vk; gks ldrh gSA

(ii) djksa dks izxfr'khy cukdj U;k;iw.kZ cuk;k tk ldrk gSA

(iii) vusd djksa osQ ekè;e ls jkT; osQ izk;% lc oxks± ls lg;ksx fy;k tk ldrk gSA

(iv) mfpr mik; viukdj djoapu dks jksdk tk ldrk gSA

cgqdj iz.kkyh osQ nks"k

cgqdj iz.kkyh esa vusd xq.kksa osQ lkFk&lkFk vusd nks"kksa dk Hkh lekos'k gS ftlesa fuEu izeq[k gSaµ

(i) cgqdj iz.kkyh miHkksDrkvksa ij vf/d dj&Hkkj Mkyrh gSA ftlls mudh cpr ,oa dke djus dh;ksX;rk ,oa bPNk ij izfrowQy izHkko iM+rk gSA

(ii) cgqdj iz.kkyh esa /fudksa dh vis{kk fu/Zuksa ij dj dk Hkkj vf/d iM+rk gSA

uksV~l vktdy lHkh ns'kksa esa cgqdj iz.kkyh izpfyr gSA



6. vizR;{k dj izR;{k osQ gksrs gSaµ

(v) iwjd (c) leku

(l) vuqiwjd (n) vlekuA

7. vkuqikfrd djkjksi.k osQ lcls cM+k xq.k D;k gS\

(v) dBksjrk (c) ljyrk

(l) uezrk (n) e`nqrkA


uksV

yksd foÙk

8. izxfr'khy dj iz.kkyh ,slh iz.kkyh gS ftlesa vk; dh o`f¼ osQ lkFk gh dj&nj esa Hkh D;k gks tkrhgS\

(v) ßkl (c) leku jgrk gS

(l) o`f¼ (n) vleku jgrk gSA

9. fof'k"V djksa dks ,df=kr djuk D;k gksrk gS\

(v) vklku (c) eqf'dy

(l) ykHknk;d (n) lqfo/ktudA

10. cgqdj iz.kkyh ls ljdkj dks vko';drkuqlkj D;k izkIr gksrh gS\

(v) vk; (c) O;;

(l) uqdlku (n) buesa ls dksbZ ughaA

13-6 Hkkjr esa ewY; o£/r dj vkSj la'kksf/r ewY; o£/r dj(Value Added Tax (VAT) and Modified Value Added Tax (Modvat) In India)

ifjp;µewY; o£/r dj (VAT)] foØ; dj osQ fodYi osQ :i esa ykxw fd;k x;k gS lcls igys 1954 esabls Úkal esa ykxw fd;k x;k tgk¡ fu;kZr oLrqvksaa dks NksM+dj fofHkUu oLrqvksa ij vyx&vyx nj ls ewY; o£/rdj yxk;k x;kA Úkal osQ vfrfjDr ;wjksi osQ lk>k cktkj osQ vU; ns'kkas esa Hkh ykxw fd;k x;kA ;g dj ykxwgksus osQ igys ;wjksi osQ ns'kksa esa fcØh dj gj ysu&nsu osQ lkSns ij yxrk Fkk] iQyLo:i oLrq dh dher esa cgqro`f¼ gks tkrh Fkh] vr% ;g fu.kZ; fy;k x;k fd izR;sd voLFkk esa lEiw.kZ ewY; ij dj u ysdj osQoy c<+sgq, ewY; ij gh dj fy;k tk;s] blls oLrqvksa osQ ewY; esa de o`f¼ gksxh rFkk miHkksDRkkvksa dks YkkHk gksxkA blsgh ewY; o£/r dj dgrs gSA 1973 esa bls vesfjdk esa Hkh ykxw fd;k x;kA

13-6-1 oSV dh ifjHkk"kk (Definition of VAT)

ewY; o£/r (VAT)] ,d ,slh dj iz.kkyh gS ftlosQ vuqlkj dj (Tax) osQoy mRiknu izfØ;k esa dh xbZ ewY;o`f¼ ij gh yx;k tkrk gSA ;g ewY; o`f¼ mRiknd o fooszQrk }kjk dh tkrh gSA

Jh ,y- osQ- >k lfefr osQ vuqlkj] ¶ewY; o£/r dj O;kid :i ls leLr oLrqvksa ,oa lsokvksa ij ,ddj gS ftlesa fu;kZr oLrqvksa ,oa 'kkldh; lsokvksa dks i`Fko~Q dj fn;k tkrk gSA ;g dj izR;sd Lrj ijO;olk; dh ewY; o`f¼ ij tksM+k tkrk gSA vr% bls ewY; o£/r dj dgrs gSaA¸ ewY; o`f¼ ls rkRi;Z mljkf'k ls gS tks mRiknu osQ oqQy ewY; esa ls Ø; fd, x, HkkSfrd lk/uksa dk ewY; ?kVkdj izkIr fd;k tkrk gSAbl n`f"V ls O;kikjh }kjk dj] oLrq osQ oqQy ewY; ij ugha] oju~ ml jkf'k ij fn;k tkrk gS ftldh o`f¼ dhxbZ gSA bls 'kq¼ ewY; (Net Value) dgk tk ldrk gSA lw=k :i esa bls fuEu izdkj ls O;Dr fd;k tk ldrkgSµ

uksV~l o£/r ewY; ¾ oLrq dk oqQy ewY; µ Ø; dh x;h dPph lkexzh ,oa vU; lkexzh dk ewY;

mi;qZDr esa tks dj o£/r ewY; esa yxk;k tkrk gS] mls gh ewY; o£/r dj dgrs gSaA bls ge ,d ljy mnkgj.knsdj izLrqr djsaxsµcktkj esa tks Mcy jksVh fcdrh gSa] og xsagq osQ eSns ls rS;kj dh tkrh gSaµblosQ cuus dh rhuvoLFkk,¡ gSaµxsgw¡] xsgw¡ ls eSnk rS;kj djuk vkSj fiQj bls xwaFkdj ,oa lsaddj Mcy jksVh rS;kj djukA vxj igysxsgw¡ ij dj yxs] mlosQ ckn eSns ij vkSj fiQj Mcy jksVh ij rks rhu ckj dj osQ Åij dj yxsxk vkSj Mcy

uksV



jksVh osQ nke cgqr c<+ tk;saxsA ewY; o£/r dj iz.kkyh osQ izkjEHk gksus ij vUrj gqvk fd eSns ij dj bldh oqQydher ij u yxkdj osQoy ml Hkkx ij yxrk gS ftlls eSns dh dher esa o`f¼ gqbZ gSA eku yks xsgw¡ rhu #i,fdyks gS vkSj eSnk rhu #i, ipkl iSls fdyks rks igys eSns ij rhu #i, ipkl iSls ij dj yxrk Fkk ij oSV(VAT) osQ ykxw gksus osQ ckn osQoy 50 iSls ij dj yxus yxkA

,d Vªd dk mnkgj.k nsdj Hkh bls le>k;k tk ldrk gSA Vªd osQ fy, igys bLikr pkfg,] fiQj bl bLikrosQ fofHkUu fgLls cuk, tkrs gSa vkSj fiQj Vªd rS;kj fd;k tkrk gSA mDr rhuksa phtksa osQ dkj[kkus fHkUu&fHkUu gSavkSj ;fn gj ,d fHkUu&fHkUu dj yxrs gSa rks djksa ij dj yxus ls Vªd dh dher cgqr c<+ tk;sxh vr% osQoyewY; o`f¼ ij dj yxk;k tkuk pkfg,A

mi;qZDr foospu osQ vk/kj ij izks- ts- lh- fouizsQ (J. C. Winfrey) us ewY; o£/r dj dh ifjHkk"kk bl izdkjnh gS] ¶ewY; o£/r dj oLrq osQ iqQVdj foØ; ewY; ij u yxk;k tkdj mRiknu dh fofHkUu voLFkkvkas esa c<+sgq, ewY; ij yxk;k tkrk gSA¸

13-6-2 ewY; o£/r dj ,oa foØ; dj (VAT and Sales Tax)

pw¡fd oSV dks] foØ; dj osQ fodYi osQ :i esa viuk;k x;k gS] vr% vko';d gS ge bu nksuksa dk vUrj le>ysaA foØ; dj oLrq osQ oqQy ewY; ij osQoy ,d gh ckj yxk;k tkrk gS tcfd ewY; o£/r dj mRiknu dhizR;sd voLFkk esa osQoy c<+s gq, ewY; ij yxk;k tkrk gSA pw¡fd oLrq dk oqQy ewY; mRikndksa }kjk c<+k, x,ewY; dh gh ;ksx gksrk gS] vr% dgk tk ldrk gS fd bu nksuksa esa dbZ vUrj ugha gS] fdUrq buesa ;g fo'ks"k vUrjgS fd tgk¡ ewY; o`f¼ dj] osQoy c<+s gq, ewY; ij yxk;k tkrk gS ogk¡ foØ; dj osQoy ,d gh ckj oqQyfoØ; ewY; ij yxk;k tkrk gSA

vc iz'u gS oSV dks fcØh dj osQ fodYi osQ :i esa D;ksa izLrqr fd;k x;k\ blosQ fuEu dkj.k gSaµ

(i) fcØh dj esa vusd tfVyrk,¡ gSaA

(ii) fcØh dj osQ dkj.k] fofHkUu jkT;ksa esa oLrqvksa osQ Ø;&foØ; esa dbZ izdkj dh ck/k,¡ vkrh gSaA

(iii) pw¡fd foØ; dj osQoy ,d gh fcUnq ij yxk;k tkrk gS] bleas dj pksjh dh vf/d lEHkkoukjgrh gSaA

13-6-3 ewY; o£/r dj ,oa mRiknu dj (VAT and Excise Duty)

mRiknu 'kqYd] ljdkj }kjk fdlh iQeZ }kjk fd, x, mRiknu ij yxk;k tkrk gSA ;fn fdlh oLrq ;k bdkbZ dkmRiknu fofHkUu iQeks± }kjk fd;k tkrk gS vFkkZr~ ,d iQeZ] nwljh iQeZ }kjk fu£er dPps eky dk iz;ksx djrhgS rks izR;sd iQeZ dks mRiknu 'kqYd dk Hkqxrku djuk gksrk gS vr% vUr esa fu£er oLrq (final goods) osQÅij dj dk Hkkj cgqr c<+ tkrk gSA blosQ foijhr] ewY; o£/r dj osQ vuqlkj izR;sd iQeZ ij osQoy o£/rewY; ij gh dj yxk;k tkrk gSA

Hkkjr osQ eq[; vFkZ'kkfL=k;ksa us Hkkjr eas mRiknu dj osQ LFkku ij ewY; o£/r dj yxkus dk leFkZufd;kA bldk dkj.k ;g gS fd mRiknu dj esa vusd tfVyrk,¡ gaS tks bl izdkj gSaµ

(i) oqQN oLrqvksa ij mRiknu dj fof'k"V dj (Specific) dh rjg rFkk oqQN oLrqvksa ij ewY;kuqlkj(ad-valorem) yxk;k tkrk gS blls iz.kkyh eas tfVyrk vkrh gSA

(ii) pw¡fd mRiknu osQ fofHkUu pj.kksa ij mRiknu dj yxk;k tkrk gS] mlosQ iz'kklu osQ fy, cM+s iSekusij deZpkfj;ksa dh vko';drk gksrh gSA

(iii) iz'kkldh; dfBukbZ osQ dkj.k NksVs m|ksxksa dks mRiknu dj eas 'kkfey ugha fd;k tk ldrk ftllsljdkj dks gkfu gksrh gSA


uksV

yksd foÙk

mnkgj.k }kjk ewY; o£/r dj dk Li"Vhdj.k

eku yhft, ,d iQeZ d* us viuk 10] 000 #i, dk fu£er eky Fkksd O;kikjh [k* dks cspkA [k* Fkksd O;kikjhbl eky dks iqQVdj O;kikfj;ksa dks 10] 500 #i, esa csprk gS rks ewY; o£/r dj dh x.kuk bl izdkj gksxhµ

(i) Fkksd O;kikjh }kjk Ø; eky dk ewY; 10]000 #i,

(ii) Fkksd O;kikjh }kjk olwy fd;k x;k ewY; 10]500 #i,

(iii) ;fn dj dh nj 10 izfr'kr gS rks Fkksd foØ; ewY; ij

ns; dj dh jkf'k 10] 500 ij 10 izfr'kr 1] 050 #i,

(iv) igys iQeZ ^d* }kjk Hkqxrku dj 1] 000 #i,

(v) O;kikjh ^[k* }kjk Hkqxrku fd;k tkus okyk dj (ewY; o£/r dj) 50 #i,

13-7 ewY; o£/r dj osQ fofHkUu :i(Various Forms of Value Added Tax)

izks- dkyZ 'kwi (Carl Shoup) us ewY; o£/r dj osQ fuEu pkj izdkjksa dk foospu fd;k gS tks bl izdkj gSµ

(i) mRiknu ij vk/kfjr ewY; o£/r dj (VAT Based on Production)µizR;sd iQeZ mRiknu djusosQ fy, vU; iQeks± ls lkexzh Ø; djrh gS rFkk vius mRiknu dks cspdj vk; izkIr djrh gS ftls geoqQy izkfIr;k¡ (Gross Receipts) dgrs gSaA ;fn ge iQeZ dh oqQy izkfIr;ksa esa ls mlosQ }kjk Ø; dhxbZ lkexzh dk ewY; ?kVk nsa rks ge iQeZ }kjk dh xbZ ewY; o`f¼ Kkr dj ldrs gSaA bl ewY; o`f¼ ijyxk, x, dj dks mRiknu ij vk/kfjr ewY; o£/r dj dgrs gSaA

(ii) miHkksx ij vk/kfjr ewY; o£/r dj (Consumption Based VAT)µ;fn jk"Vªh; mRikn esa lsoqQy fofu;ksx dks ?kVk fn;k tk;s rks tks 'ks"k cprk gS] og miHkksx osQ rqY; gksrk gS vkSj bl ij tksdj yxk;k tkrk gS] mls miHkksx vk/kfjr ewY; o£/r dj dgrs gSaA ;g lcls vf/d izpfyr dj gStks fcØh dj (Sales Tax) osQ fodYi osQ :i esa yxk;k tkrk gSA ;g dj mu oLrqvksa ij yxk;k tkrkgS ftudk iz;ksx vfUre miHkksx gsrq fd;k tkrk gSSA

(iii) vk; vk/kfjr ewY; o£/r dj (Income Based VAT)µ;g dj fuxe dj (Corporation

Tax) osQ fodYi osQ :i esa yxk;k tkrk gS fuxe dj O;kolkf;d fuxeksa vkSj dEifu;ksa dh vk; ijyxk;k tkrk gSA mRiknu esa fofHkUu lk/uksa dk ;ksxnku gksrk gS] tSls] Hkwfe] Je] iw¡th] laxBu ,oa lkglftUgsa Øe'k% yxku] etnwjh] C;kt] osru ,oa ykHk izkIr gksrk gSA mDr ikfjJfedksa dk ;ksx dj ;fn mlsvk/kj ekudj ewY; o`f¼ ij dj yxk;k tk, rks mls vk/kfjr ewY; o£/r dj dgrs gSaA

(iv) etnwjh vk/kfjr ewY; o£/r dj (Wage Based VAT)µ,d iQeZ }kjk mRikfnr bdkb;ksa osQ ewY;esa ls mleas iz;qDr fofHkUu vknkvksa (Inputs) osQ lkFk e'khu dh f?klkoV] C;kt bR;kfn dks ?kVkdjtks 'ks"k cprk gS] og o£/r ewY; gksrk gS tks etnwjh Hkqxrku osQ cjkcj gksrk gSA bl fof/ dks etnwjhvk/kfjr ewY; o£/r dj dgrs gSaA

13-7-1 ewY; o£/r dj osQ xq.k (Merits of VAT)

(1) mRiknu osQ fofHkUu :iksa osQ izfr rVLFkµewY; o£/r dj] foØ; dj ls bl vFkZ esa fHkUu gS fd ;fnfoØ; dj yxk;k tkrk gS rks fofHkUu mRiknu fØ;kvksa osQ vuqlkj dj dk Hkkj vyx&vyx gksrk gS] ftlosQiQyLo:i dj dk Hkkj c<+ tkrk gSA fdUrq ewY; o£/r dj lHkh fLFkfr;ksa esa leku jgrk gSA ewY; o£/r djbl ij fuHkZj ugha jgrk gS fd oLrq fdrus gkFkksa esa ls foØ; osQ nkSjku xqtjrh gSA

uksV



(2) dj oapu esa dehµewY; o£/r dj esa dj dh pksjh dk Hk; de jgrk gS D;ksafd izR;sd iQeZ dks osQoyewY; o`f¼ ij gh dj nsuk iM+rk gS tks foØ; dj dh rqyuk esa dkiQh de gksrk gSA LokHkkfod gS mRiknu djdh pksjh djus dks izksRlkfgr ugha gksrs gSA

(3) fu;kZr izksRlkguµewY; o£/r dj dks mRiknu ykxr ls ljyrk ls i`FkoQ fd;k tk ldrk gS rFkk dj Hkkjdks i`Fko~Q djosQ fu;kZr O;kikj dks izksRlkfgr fd;k tk ldrk gSA ;fn ge vU; djksa ls rqyuk djsa rks ikrs gSafd ewY; o£/r dj fu;kZr O;kikj c<+kus eas vf/d lgk;d gSA

(4) ewY; fu;U=k.k esa lgk;dµfoØ; dj osQ iQLo:i ewY; esa dj dh rqyuk esa vf/d o`f¼ gks tkrh gS]fdUrq ewY; o£/r dj dk Hkkj lHkh mRiknu dh fØ;kvksa esa leku gksus ls ewY; esa vf/d o`f¼ ugha gksrhA

(5) O;kogkfjdµvU; djksa dh rqyuk esa ewY; o£/r dj vf/d O;kogkfjd gSA ;gh dkj.k gS vf/drj ;wjksiosQ ns'kksa us bls viuk;k gSA

(6) iQeZ dh mRiknu {kerk esssa o`f¼µewY; o£/r dj ykHk osQ vk/kj ij u yxk;k tkdj mRiknu dh ek=kkosQ vuqlkj yxk;k tkrk gSA ykHk gks ;k gkfu] iQeZ dks dj nsuk gh iM+rk gS vr% izR;sd iQeZ ;g iz;kl djrhgS fd U;wure ykxr ij vf/dre mRiknu djsA

ewY; o£/r dj osQ nks"k (Demerits of VAT)

(1) ykxw djus esa dfBukb;k¡µewY; o£/r dj dks ykxw djus osQ fy, ,d l{ke ,oa dk;ZoqQ'ky iz'kklu rU=kdh vko';drk gksrh gS tks mRiknu dh fofHkUu iz.kkyh esa gksus okyh ewY; o`f¼ dk lgh ys[kk&tks[kk j[k losQ]ijUrq bl izdkj osQ oqQ'ky deZpkjh u gksus ls bls ykxw djus esa dfBukbZ gksrh gSA

(2) djnkrkvksa osQ lg;ksx osQ fcuk ykxw djuk vlEHkoµ;g dj iz.kkyh mlh le; ykxw dh tk ldrhgS tc ljdkj dks djnkrkvksa dk iwjk lg;ksx feysA blosQ fy, iQeks± dks mRiknu o ewY; dh lgh x.kuk djukt:jh gSA iQeks± dks bldk fglkc Hkh j[kuk iM+rk gS fd mRiknu esa ftu vU; iQeks± ls lkexzh Ø; dh xbZ gS]mUgksaus fdrus dj dk Hkqxrku fd;k gSA

(3) x.kuk lEcU/h dfBukb;k¡µbl dj dh x.kuk ljy ugha gS D;ksafd blesa dkiQh tfVyrk jgrh gSA

(4) vfodlfr ns'kksa esa fØ;kUo;u esa dfBukbZµ,d fiNM+h ,oa vHkkoxzLrrk okyh vFkZO;oLFkk esa bl djiz.kkyh dks dk;ZfoUr djuk dfBu gSA

13-8 la'kksf/r ewY; o£/r dj (Modified Value Added Tax-MODVAT)

MODVAT dk vfHkizk; gSµModified Value Added Tax vFkkZr~ la'kksf/r ewY; o£/r djA MODVAT

iwoZ esa izpfyr VAT (ewY; o£/r dj Value Added Tax dk dh gh la'kksf/r :i gSA

Hkkjr esa ewY; o£/r dj mRiknu 'kqYd osQ LFkku ij yxk;k x;k gS tcfd vU; ns'kksa esa bls foØ; dj osQ LFkkuij yxk;k x;k gSA vFkkZr~ Hkkjr esa bls la'kksf/r :i esa yxk;k x;kA ;gh dkj.k gS fd bls la'kksf/r ewY; o£/rdj (eksMoSV) dgrs gSaA

lcls igys Hkkjr esa Hkwrfyaxe lfefr us mRiknu 'kqYd osQ uke os ewY; o£/r dj (VAT) dk leFkZu fd;kAlu~ 1978 esa Jh ,y- osQ- >k lfefr us ftls ijks{k djksa osQ vè;;u gsrq fu;qDr fd;k x;k Fkk] oqQN oLrqvksaij ewY; o£/r dj (VAT) yxkus dk lq>ko fn;k ftUgsa fu£er oLrqvksa (Manufactured Goods) ijyxk;k tkuk Fkk ftls (MANVAT) (Manufacturing Value Added Tax) dk uke fn;k] fdUrq ckn esabls la'kksf/r dj MODVAT dj fn;k x;kA

MODVAT osQ vuqlkj vkxrksa (Insprits) ,oa eè;orh oLrqvksa ij dj lekIr djosQ dj dks osQoy fu£ervfUre oLrqvksa (final Goods) ij yxk;k tkrk gS ftlls djkjksi.k dh nksgjh lEHkkouk lekIr gks tkrh gSA


uksV

yksd foÙk

D;k vki tkurs gSa Hkkjr esa (MODVAT) ;kstuk 1980&87 osQ ctV esa ykxw dh xbZA

Hkkjr esa eksMoSV dks 'kq: djus dh vko';drk D;ksa gqbZ\ rRdkyhu foÙkeU=kh osQ vuqlkj mRiknu 'kqYd lEcU/hlek/ku esa ftl tfVy leL;k dk lek/ku djuk iM+rk gS og gS buiqV (Inputs) ij djk/ku vkSj vfUremRikn osQ ewY; ij iM+us okyk mldk lap;h izHkkoA nh?kZdkyhu jktkdks"kh; uhfr esa ;g lq>ko fn;k x;k Fkkfd bldk lcls vPNk gy ;g gksxk fd oqQN fo'ks"k leL;kvksa okys {ks=kksa dks NksM+dj izksiQkekZ ozsQfMV dh ekStwnkiz.kkyh dks mRiknu 'kqYd ;ksX; lHkh oLrqvksa ij ykxw fd;k tk;sA bls gh eksMoSV dk uke fn;k x;kA

13-8-1 izksiQkekZ ozsQfMV ;kstuk D;k gS\

;g ns[kus osQ fy, fd dj osQ Åij dj u yxs] ljdkj us izksiQkekZ ozsQfMV ;kstuk] (Proforma Credit Plan)

cukbZ gSA blosQ vUrxZr izR;sd iQeZ] mRiknu esa tc dksbZ ,slh oLrq dk iz;ksx djrh gS ftl ij igys dj fn;ktk pqdk gS] rks og ljdkj dks og izksiQkekZ is'k djrh gS vkSj ml ij dj yxkrs le; dj ugha yxrkA bl ;kstukosQ vUrxZr ykHk osQoy mu m|ksxksa dks feyrk gSA tgk¡ buiqV vkSj vfUre mRiknu nksuksa gh mRiknu djksa dh lwpheas ,d gh Js.kh eas vkrs gSaA

Hkkjr esa 1986&87 osQ ctV esa lc eksMoSV dk vkjEHk gqvk rc ;g ?kksf"kr fd;k x;k fd tc rd buiqV~lvkSj vfUre mRikn 37 fofu£n"V vè;k;ksa esa 'kkfey jgsaxs vkSj vfUre mRikn ij oqQN mRikn 'kqYd yxrk jgsxkArc rd mi;qZDr buiqV~l ij yxus okys 'kqYd ij ozsQfMV miyC/ gksrk jgsxkA blls vfUre mRikn dh yxr esadeh vk,xhA

eksMoSV dksbZ ,slh ;kstuk ugha gS ftldk Hkkjr esa vkfo"dkj fd;k x;k gSA igys gh bls ;wjksi osQ lk>k cktkjns'kksa eas 'kq: fd;k x;kA izkjEHk esa Hkkjr esa oqQN phtksa ij MODVAT yxk;k x;k] tSls] 'kh'ks dh oLrq,¡]IykfLVd] jax&jksxu] oqQN dy&iqtsZ bR;kfnA ;g lp gS fd eksMoSV ls oqQN phtksa dh dhers de gksaxh ij ;gjkgr ekewyh lh gksxh vkSj FkksM+h oLrqvksa ij gh feysxhA fdUrq eksMoSV ;kstuk dk okLrfod mís'; rks ;g gSfd dj osQ Åij dj u yxsA

lsuoSV (CENVAT)

1 vizSy] 2000 ls eksMoSV (MODVAT) dks lsuoSV (CENVAT) osQ :i esa ifjo£rr fd;k x;kA o"kZ2000&2001 osQ ctV esa fiNys ctV dh ?kks"kr rhu mRikn 'kqYd njksa (8] 16 rFkk 24 izfr'kr) dks 16» dh,d eksMoSV ;ksX; nj esa cnydj bls (Central Value Added Tax (CENVAT) dk uke fn;k x;kA



11. ewY; o£/r dj (VAT), foØ; dj osQ fodYi osQ :i esa ykxw fd;k x;k gSA

12. o£/r ewY; ¾ oLrq dk oqQy ewY; $ Ø; dh x;h dPph lkexzh ,oa vU; lkexzh dk ewY;A

13. fcØh dj esa vusd tfVyrk,¡ gSaA

14. Hkkjr osQ eq[; vFkZ'kkfL=k;ksa us Hkkjr esa mRiknu dj osQ LFkku ij ewY; o£/r dj yxkus dk leFkZufd;kA

15. gkfu dh fLFkfr esa iQeZ dks dj ugha nsuk iM+rk gSA

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• izR;{k djksa esa dj dk ncko ,oa dj&Hkkj (djk?kkr vkSj djkikr) ,d gh O;fDr ij iM+rk gS] tSlsvk;&dj_ tcfd vizR;{k djksa esa djk?kkr vkSj djkikr fHkUu&fHkUu O;fDr;ksa ij iM+rk gS] tSls]fcØh&djA

• izR;{k dj ls rkRi;Z ;g gS fd ;g dj gLrkUrfjr ,oa foo£rr ugha fd;k tk ldrk oju~ mlh O;fDrij yxk;k tkrk gS ftlls Hkkj lgu djus dh vk'kk dh tkrh gSA vk;&dj izR;{k dj dk Js"Bmnkgj.k gSA

• vizR;{k djksssa esa ;g xq.k Hkh gksrk gS fd ;s ykspnkj gksrs gSa vFkkZr~ djksa dh nj esa o`f¼ djosQ ljdkjviuh vk; c<+k ldrh gSA ftu oLrqvksa dh ek¡x csykspnkj gksrh gS] mu ij dj dh nj ljyrk ls c<+kbZtk ldrh gSA fdUrq bl ckr dks Hkh è;ku esa j[kk tkuk pkfg, fd ,slh oLrqvksa dk ewY; c<+us ls xjhcmiHkksDrkvksa ij vf/d Hkkj iM+rk gSA

• izR;{k dj ,oa vizR;{k dj ,d&nwljs osQ iwjd gSaA

• vkuqikfrd djkjksi.k osQ vUrxZr lHkh djnkrk viuh vk; dk leku vuqikr djksa osQ :i esa Hkqxrkudjrs gSaA

• vkuqikfrd dj dh njksa dh rkfydk og gksrh gS ftlesa dj osQ vk/kj esa ifjorZu gksus ij Hkh dj dhnj leku jgrh gSA

• fof'k"V dj os gksrs gSa tks oLrq dh la[;k] vkdkj vFkok Hkkj osQ vk/kj ij yxk, tkrs gSa tSls] fdlhoLrq osQ Hkkj ij 50 #i, izfr eSfVªd Vu osQ fglkc ls dj yxk;k tk;sA

• ;FkkewY; dj os gksrs gSa tks oLrqvksa osQ ewY; osQ vuqlkj yxk, tkrs gSa] tSls] fdlh oLrq osQ ewY; ij10 izfr'kr dh nj ls dj yxk;k tk, rks ;g ;FkkewY; dj gksxkA foØ; dj izk;% blh i¼fr ls yxk;ktkrk gSA

• ,d dj iz.kkyh osQ vUrxZr jkT; }kjk osQoy ,d dj yxk;k tkrk gS tks ;k rks Ñf"k mRiknu ij gksldrk gS] vk; ij gks ldrk gS vFkok vU; fdlh oLrq ij gks ldrk gSA

• vktdy izk;% lc ns'kksa esa cgqdj iz.kkyh gh yksdfiz; gSaA bu djksa esa izxfr'khyrk dk xq.k ykdj bUgsaU;k;iw.kZ Hkh cuk;k tk ldrk gSA vktdy ljdkjsa vk;&dj] foØ;&dj] lEifÙk dj] migkj dj] e`R;qdj] mRiknu dj] vk;kr dj vkfn vusd djksa dks viuk jgh gSaA

• ewY; o£/r dj (VAT)] foØ; dj osQ fodYi osQ :i esa ykxw fd;k x;k gS lcls igys 1954 esabls Úkal esa ykxw fd;k x;k tgk¡ fu;kZr oLrqvksaa dks NksM+dj fofHkUu oLrqvksa ij vyx&vyx nj ls ewY;o£/r dj yxk;k x;kA

• ewY; o£/r dj O;kid :i ls leLr oLrqvksa ,oa lsokvksa ij ,d dj gS ftlesa fu;kZr oLrqvksa ,oa'kkldh; lsokvksa dks i`Fko~Q dj fn;k tkrk gSA ;g dj izR;sd Lrj ij O;olk; dh ewY; o`f¼ ij tksM+ktkrk gSA vr% bls ewY; o£/r dj dgrs gSaA

• MODVAT dk vfHkizk; gSµModified Value Added Tax vFkkZr~ la'kksf/r ewY; o£/r djAMODVAT iwoZ esa izpfyr VAT (ewY; o£/r dj Value Added Tax dk dh gh la'kksf/r :i gSA


• vkuqikfrd (Proportional)µvuqikr laca/hA

• fof'k"V (Specific)µfo'ks"krk ;qDrA


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yksd foÙk


1- izR;{k dj ls D;k vfHkizk; gS\

2- vizR;{k dj dks ifjHkkf"kr djsaA

3- vizR;{k dj osQ xq.k&nks"kksa dk o.kZu djsaA

4- izfrxkeh vFkok vojksgh dj iz.kkyh ls vki D;k le>rs gSa\

5- cgqdj iz.kkyh osQ xq.k&nks"kksa dk o.kZu djsaA

6- lsuoSV ls D;k vfHkizk; gS\


1. djk?kkr 2. U;k; 3. laifÙk 4. vizR;{k

5. U;k;iw.kZ 6. (v) 7. (c) 8. (l)

9. (n) 10. (v) 11. lR; 12. vlR;

13. lR; 14. lR; 15. vlR;A






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bdkbZ—14% mRiknu vkSj o`f¼ ij djk/ku osQ izHkko

bdkbZµ14: mRiknu vkSj of¼ ij djk/ku osQ izHkko

(Effects of Taxation on Production and Growth)


mís'; (Objectives)


14.1 mRiknu ij djkjksi.k dk izHkko (Effects of Taxation on Production)

14.2 forj.k ij djk/ku osQ izHkko (Effects of Taxation on Distribution)

14.3 dj dh izxfr'khyrk dh eki (Measurement of Tax Progression)

14.4 forj.k cuke mRiknu (Distribution vs Production)

14.5 djk/ku osQ vU; izHkko (Other Effects of Taxation)

14.6 djkjksi.k vkSj vkfFkZd fLFkjrk (Taxation and Economic Stability)

14.7 djk/ku osQ fu;kedh; izHkko (Regulatory Effects of Taxation)



14.10 vH;kl&iz'u (Review Questions)14.11 lUnHkZ iqLrosaQ (Further Readings)

mís'; (Objectives)


• forj.k ij djk/ku osQ izHkko dh tkudkjh izkIr djus esaA

• dj dh izxfr'khyrk dh eki dks tkuus esaA

• forj.k cuke mRiknu dks le>us gsrqA

• djkjksi.k vkSj vkfFkZd fLFkjrk dh tkudkjh gsrqA


vktdy djk/ku dk mi;ksx osQoy jktLo&izkfIr osQ lzksr osQ :i esa gh ugha fd;k tkrk] cfYd oqQN ,slslkekftd ,oa vkfFkZd y{;ksa dh izkfIr osQ ,d egÙoiw.kZ lk/u osQ :i esa Hkh fd;k tkrk gS] tSls fd miHkksxo mRiknu dk fu;eu] rsth o eUnh dh fLFkfr;ksa ij fu;U=k.k] vkfFkZd izxfr dks izksRlkgu rFkk vk; dhvlekurkvksa dh lekfIr vkfnA bu vkfFkZd fØ;kvksa ij djk/ku osQ izHkko vPNs Hkh gks ldrs gSa vkSj cqjs HkhAvr% ljdkj dks osQoy jktLo&izkfIr dh ckr gh vius eu esa ugha j[kuh pkfg, vfirq djk/ku osQ vkfFkZdizHkkoksa dks Hkh n`f"Vxr j[kuk pkfg,A bl lEcU/ esa MkYVu dk dguk gS fd ¶vkfFkZd n`f"Vdks.k ls djk/ku dhloZJs"B i¼fr og gS tks lcls vPNs vFkok de ls de cqjs vkfFkZd izHkko Mkyrh gSA¸


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yksd foÙk

14-1 mRiknu ij djkjksi.k dk izHkko (Effects of Taxation on Production)

izkphu vFkZ'kkfL=k;ksa dk er Fkk fd djkjksi.k dk ,d ek=k mís'; vk; izkIr djuk gS ijUrq vk/qfud le; esadjkjksi.k dk mís'; vis{kkÑr foLr`r gks x;k gSA orZeku ;qx esa djkjksi.k ls ek=k vk; izkfIr gh ugha vfirqbldk è;s; mRiknu dks izHkkfor djuk o lekt esa /u osQ forj.k dks leku Hkh djuk le>k tkrk gSA JherhfgDl osQ 'kCnksa esa] ¶fdlh ns'k dh vFkZO;oLFkk ij ml ns'k dh dj iz.kkyh dk egÙoiw.kZ izHkko iM+rk gSA¸vr% gesa bl ckr dk xgurk ls vè;;u djuk gksxk fd djkjksi.k dk mRiknu] forj.k o jkstxkj vkfn ij dksbZizfrowQy izHkko u iM+sA izks- yuZj dk dguk gS fd dj lEcU/ uhfr viukrs le; eq[; mís'; osQoy vkfFkZdykHk ;k vkf/D; izkIr djuk ugha gksuk pkfg, vfirq vFkZO;oLFkk esa fLFkjrk cuk;s j[kuk vkSj rsth ls eUnh dksjksduk Hkh gksuk pkfg,A

izks- MkYVu us djkjksi.k osQ izHkkoksa dk fuEu rhu 'kh"kZdksa osQ vUrxZr foospu fd;k gSµ

(1) mRiknu ij izHkko (Effects on Production),

(2) forj.k ij izHkko (Effects on Distribution),

(3) vU; izHkko (Other Effects)A

mRiknu ij izHkko (Effects on Production)

MkYVu osQ vuqlkj mRiknu ij djk/ku osQ izHkko fuEufyf[kr rhu izdkj ls iM+ ldrs gSaµ

(d) dke djus] cpr djus rFkk fuos'k djus dh ;ksX;rk ij izHkkoA

([k) dke djus] cpr djus rFkk fuos'k djus dh bPNk ij izHkkoA

(x) mRiknu osQ xBu vFkok izfr:i (pattern) ij iM+us okys izHkko (vFkkZr~ fofHkUu m|ksxksa rFkk {ks=kksa osQchp lk/uksa osQ caVokjs ij izHkko)A

vc ge bl ckr dk vè;;u djsaxs fd djk/ku bu rhuksa :iksa esa mRiknu osQ Lrj dks fdl izdkj izHkkfor djrkgSA

uksV~l djkjksi.k dk ,dek=k mís'; vk; izkIr djuk gSA

14-1-1 dke djus] cpr djus rFkk fofu;ksx djus dh ;ksX;rk ij izHkko(Effects on Ability to Work, Save and Invest)

lk/kj.kr;k ;g dgk tkrk gS fd dj yxkus ls yksxksa dh ;ksX;rk vkSj cpr djus dh {kerk ij cqjk izHkko iM+rkgSA fdUrq ;g lHkh fLFkfr;ksa esa Bhd ugha gSA

(i) dke djus dh ;ksX;rkµdjk/ku dk vFkZ gS O;fDrxr gkFkksa esa ls ljdkj dh vksj dks Ø;'kfDr(purchasing power) dk LFkkukUrj.kA vU; 'kCnksa esa bldk eryc gS djnkrk dh Ø;'kfDr esa deh gksukrFkk thou dh vfuok;Z] vkjkenk;d ,oa foykflrk dh oLrqvksa dks izkIr djus dh mldh ;ksX;rk esa deh vkukAdjk/ku dk ;g izHkko fu/Zu oxZ osQ yksxksa }kjk vf/d eglwl fd;k tkrk gSA tc djksa dk Hkkj fu/Zu yksxksaij iM+rk gS rks blls mudh vfuok;Z ,oa vkjkenk;d oLrqvksa dk miHkksx ?kV tkrk gS vkSj mlls mudkthou&Lrj uhpk gks tkrk gS rFkk bl izdkj fu/Zu yksxksa dh dke djus dh ;ksX;rk o {kerk ij djk/ku dkizfrowQy izHkko iM+rk gSA blosQ foijhr] vis{kkÑr /uh oxZ osQ yksxksa dh dke djus dh ;ksX;rk rFkk {kerk ijdjk/ku dk bruk vf/d izHkko ugha iM+rkA dkj.k ;g gS fd /uh O;fDr;ksa ij yxk;k x;k djk/ku muosQ osQoyfoykflrkiw.kZ miHkksx dks gh vo#¼ djrk gS ftldk mudh dke djus dh ;ksX;rk o {kerk ij dksbZ fo'ks"k

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izHkko ugha iM+rkA ;gh dkj.k gS fd vf/dka'k vFkZ'kkfL=k;ksa }kjk lekt osQ fu/Zu oxZ osQ yksxksa ij Hkkjh djyxk;s tkus dk dM+k fojks/ fd;k tkrk gSA vr% mfpr ;gh gS fd fu/Zu oxZ osQ yksxksa ij ;Fkk&lEHko de lsde dj yxk, tkus pkfg, rkfd muosQ LokLF; rFkk dke djus dh ;ksX;rk o {kerk ij djk/ku osQ izfrowQyizHkko u iM+sA mRiknu osQ fgr esa ;g vko';d gS fd de vkenfu;ksa ij rFkk ,slh oLrqvksa ij] ftudk fdvfèkdre miHkksx lekt osQ de le`¼ oxZ }kjk fd;k tkrk gS] dj ugha yxk;s tkus pkfg,A

fdUrq lHkh dj yksxksa dh dke djus dh ;ksX;rk ij izfrowQy izHkko Mkyrs gksa] ,slh ckr ugha gSA 'kjkc rFkkviQhe tSlh oLrqvksa ij yxk;s tkus okys dj blosQ mnkgj.k gSaA ,slh oLrqvksa dk miHkksx Jfedksa osQ LokLF;o mudh dk;Z {kerk osQ fy, gkfudkjd gksrk gSA vr% ,slh oLrqvksa osQ miHkksx ij jksd yxkdj djk/ku vUrr%mRiknu ij vuqowQy jpukRed izHkko Mkyrk gSA

(ii) cpr djus dh ;ksX;rk ij izHkkoµcpr vk; ij fuHkZj djrh gS vkSj tc djk/ku }kjk vk; de gkstkrh gS rks cprsa fiQj vki ls vki gh de gksus yxrh gSaA vr% lHkh izdkj osQ djksa }kjk ,sls yksxksa dh cprdjus dh ;ksX;rk ?kVrh gh gS ftudh vk; bruh vo'; gks fd mlesa ls FkksM+h ;k vf/d ek=kk esa cpr djuklEHko gks ldrk gksA ;fn dksbZ dj ,sls gSa] tks fd yksxksa dh cpr djus dh ;ksX;rk dks] oqQN lhek rd] deugha djrs gSa] tks fd iw.kZr;k ,sls xjhc yksxksa ij iM+rs gSa ftudh vk; bruh de gS fd mlesa ls cpr djuklEHko ugha gSA bl izdkj] Li"V gS fd ;|fi /uh O;fDr;ksa ij yxk;s tkus okys Hkkjh djksa dks oqQN vU; ckrksaosQ vk/kj ij U;k;ksfpr Bgjk;k tk ldrk gS ijUrq ;gk¡ gesa ;g ckr Hkh Lej.k j[kuh pkfg, fd blls cprdjus dh ;ksX;rk de gks tkrh gSA

fuos'k (invest) djus dh ;ksX;rk bl ckr ij fuHkZj gksrh gS fd fdrus lk/u vFkkZr~ cprsa (savings) fuos'kosQ fy, miyC/ gSaA mi;qZDr foospu ls ;g Li"V gS fd djk/ku ls cprsa de gks tkrh gSa] vr% cprsa de gkstkrh gSa rks fuos'k djus dh ;ksX;rk Hkh vki ls vki gh de gks tkrh gSA

ijUrq ;gk¡ ;g ckr mYys[kuh; gS fd ;g foospu Hkh i{kikr ls eqDr ugha dgk tk ldrkA dkj.k ;g gS fd;gk¡ djk/ku osQ izHkkoksa dk rks fo'ys"k.k fd;k x;k gS fdUrq ljdkjh [kpZ ls tks ykHk igq¡prs gSa mudks ;gk¡ drbZHkh n`f"Vxr ugha j[kk x;k gSA dke djus] cpr djus rFkk fuos'k djus dh ;ksX;rk djk/ku ls ftruh de gksrhgS] gks ldrk gS fd ljdkjh [kpZ osQ }kjk ;g ;ksX;rk mlls Hkh vf/d vuqikr esa c<+ tk,A djkèkku dk mís';lkekU;r% ;gh gksrk gS fd mlosQ }kjk ns'k osQ vkfFkZd dY;k.k esa o`f¼ dh tk,A vr% tc djkèkku osQ izHkkoksadk ewY;kadu fd;k tk, rks ljdkjh [kpZ osQ izHkkoksa dks Hkh vo'; n`f"Vxr j[kk tkuk pkfg,A

D;k vki tkurs gSa cpr vk; ij fuHkZj gSA

14-1-2 dke djus] cpr djus rFkk fofu;ksx djus dh bPNk ij izHkko(Effects on the Desire to Work, Save and Invest)

djk/ku yksxksa osQ dke djus] cpr djus rFkk fuos'k djus dh izsj.kkvksa (incentive) ij izHkko Mkyrk gS vkSjbl fLFkfr esa mRiknu rks Lo;eso izHkkfor gks tkrk gSA vr% mRiknu ij djk/ku osQ izHkkoksa dk fo'ys"k.k djusosQ fy, bl ckr ij fopkj djuk gksxk fd dke djus] cpr djus rFkk fuos'k djus dh iszj.kkvksa ij djk/kudk D;k izHkko iM+rk gSA vkfFkZd izsj.kkvksa ij djk/ku dk izHkkoµ(1) djksa dh izÑfr rFkk (2) djnkrkvksa dheuksoSKkfud izfrfØ;k ij fuHkZj gksrk gSA

(1) djksa dh izÑfr (Nature of Taxes)

lkekU; :i esa] ;g dgk tkrk gS fd djk/ku dk vfUre mís'; yksxksa dks dfBu Je djus rFkk vfèkd cprdjus osQ fy, izsfjr djuk gSA gk¡] ;g vo'; gS fd fofHkUu djksa osQ izHkko i`Fko~Q&i`Fko~Q gks ldrs gSaA dke djus


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yksd foÙk

rFkk cpr djus dh bPNk ij oqQN djksa dk cqjk izHkko ;k rks cgqr iM+rk gS vFkok fcYoqQy gh ugha iM+rk] fdUrqvU; dj ,sls Hkh gksrs gSa tks bl fn'kk esa fouk'kdkjh izHkko Mkyrs gSaA mnkgj.k osQ fy,] NIijiQkM+ ykHkksa(windfalls) ij dj] vFkkZr~ FkksM+s le; esa gksus okys vlk/kj.k ykHkksa ij dj] mÙkjkf/dkj dj rFkk Hkwfe osQewY;ksa esa gksus okyh o`f¼ ij fo'ks"k dj&fu/kZj.k vkfn mDr izFke oxZ osQ djksa esa vkrs gSaA ;s vkenfu;k¡ pw¡fdvpkud gksrh gSa] vr% bu vkenfu;ksa ij dj yxkus dk dksbZ cqjk izHkko dke djus rFkk cpr djus dh bPNkij ugha iM+rkA blh izdkj] ,dkf/dkjh ykHkksa (monopoly profits) ij yxk;k tkus okyk dj Hkh rVLFk izHkkoNksM+rk gSA dkj.k ;g gS fd ,dkf/dkjh mRiknu vius mRiknu dks ,sls fcUnq ij lek;ksftr djrk gS tgk¡ fdlhekUr ykxr rFkk lhekUr vk; cjkcj gksrh gS vkSj ;gh og fcUnq (point) gksrk gS ftl ij fd og vf/dreykHk dekrk gSA vc ;fn djk/ku osQ dkj.k og viuk mRiknu de djrk gS rks blls mlosQ dke esa Hkh dkiQhdeh vk tk;sxhA bl fLFkfr esa] mlosQ fy, ;gh vPNk gksxk fd og bl izdkj dek;s x;s ,dkf/dkjh ykHk esals dj vnk dj nsA blosQ foijhr] ;fn ,dkf/dkjh O;fDr dh mRikfnr oLrq dh dher esa deh gksus osQ lkFkgh ml ij dj Hkh de dj fn;k tkrk gS rks blls mls vkSj vf/d mRiknu osQ fy, izksRlkgu feysxk rFkk blckr dh izsj.kk feysxh fd og oLrq dh dher ?kVkdj vf/d eky csps rFkk vkSj vf/d ykHk dek;sA bllsrks mldh dke djus rFkk cpr djus dh bPNk vkSj Hkh c<+sxhA

blosQ vfrfjDr] mRiknu&dj rFkk fcØh&dj tSls roZQlaxr oLrq djksa dk gks ldrk gS fd dke djus o cprdjus dh bPNk ij dksbZ cqjk izHkko u iM+sA ijUrq ;fn oLrq djksa osQ :i esa vk; dk ,d cM+k Hkkx ljdkj }kjkys fy;k tkrk gS rks lEHko gS cprsa (savings) blfy, de gks tk,¡ D;ksafd mu ij dj yx x;k gSA dj yxusosQ dkj.k ftu oLrqvksa dh dherksa esa o`f¼ gksxh] mudh ek¡x (demand) Hkh ?kV ldrh gS] vkSj blosQiQyLo:i ;g Hkh gks ldrk gS fd mu oLrqvksa dk mRiknu gh ?kV tk;sA vk;kr djksa (import duties) dkleFkZu blfy, fd;k tkrk gS rkfd ns'kh mRiknuksa dks fons'kh izfr;ksfxrk osQ fo#¼ laj{k.k fn;k tk losQA ;s djdke djus rFkk cpr djus dh bPNk esa o`f¼ dj ldrs gSa vkSj ,slh oLrqvksa osQ mRiknu esa vf/d /u yxkusdks izsfjr dj ldrs gSa tks fd vk;kr dh tkrh gSA blh izdkj] gYosQ fu;kZr djksa dk leFkZu blfy, fd;k tkrkgS rkfd fu;kZr c<+k;s tk losQ vkSj fons'kh cktkjksa ij Nk;k tk losQA vr% gYosQ fu;kZr dj (low export

duties) ,slh oLrqvksa dk mRiknu c<+kus dks izksRlkfgr dj ldrs gSa ftudk fd fu;kZr fd;k tkrk gS vkSj blizdkj ;s dj dke djus] cpr djus rFkk fuos'k djus dh bPNk esa o`f¼ dj ldrs gSaA Li"V gS fd ;g dj dhizÑfr rFkk mldh fdLe gh gksrh gS tks fd mRiknu ij] vFkkZr~ dke djus] cpr djus rFkk fuos'k djus dhbPNk ij mlosQ izHkkoksa dk fu/kZj.k djrh gSA

blh izdkj vk;&dj (income tax)] /u&dj (wealth tax)] mÙkjkf/dkj dj (inheritance tax) rFkkO;; dj (expenditure tax) osQ rqyukRed izHkkoksa dh izÑfr Hkh fHkUu gksrh gSA vk;&dj vkSj /u&dj rkslkekU;r% dfBu Je djus rFkk vf/d cpr djus dh yksxksa dh bPNk dks vo#¼ djrs gSaA vR;f/d vkjksghvk;&dj (highly progressive income tax) vf/dka'k djnkrkvksa dks dfBu Je djus rFkk vf/d cprdjus osQ izfr grksRlkfgr djrk gSA ;gh fLFkfr /u&dj dh gksrh gSA gk¡] bruk vo'; gS fd vk;&dj osQeqdkcys /u&dj djnkrk dh dke djus dh bPNk ij de izHkko Mkyrk gSA dkj.k ;g gS fd /u&dj O;fDrosQ iqjLdkj ;k ikfjJfed dks izR;{k :i ls izHkkfor ugha djrk gS] fdUrq cpr djus dh bPNk ij vk;&djosQ eqdkcys /u&dj vf/d izfrowQy izHkko Mkyrk gS vkSj og blfy, D;ksafd vk;&dj vnk djus osQ ckn tksvk; cp tkrh gS ml ij nqckjk vk;&dj ugha yxk;k tkrkA

blh rjg vk;&dj osQ eqdkcys mÙkjkf/dkj dj dks izeq[krk ;k rjthg (preference) nh tkrh gSA bldkdkj.k ;g gS fd djnkrk vk;&dj rks viuh orZeku vk; esa ls nsrk gS] fdUrq mÙkjkf/dkj dj ml vk; rFkk/u esa ls Hkfo"; esa vnk fd;k tkrk gS tks fd O;fDr mÙkjkf/dkj eas izkIr djrk gSA Li"V gS fd mldh ;gvk; vukftZr (unearned) izÑfr dh gksrh gSA ;|fi vk;dj rFkk mÙkjkf/dkj dj nksuksa gh dke djus rFkk

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cpr djus dh bPNk dks izHkkfor djrs gSa ijUrq bl bPNk ij vFkkZr~ mRiknu ij mÙkjkf/dkj dj dh vis{kkvk;&dj osQ izHkko vf/d izfrowQy gksrs gSaA

dke djus rFkk cpr djus dh bPNk ij vk;&dj dh vis{kk O;;&dj (expenditure tax) osQ izHkko vf/dvuqowQy (favourable) gks ldrs gSaA ,d vkjksgh O;;&dj miHkksx ij fd;s tkus okys O;FkZ osQ [kpks± dksgrksRlkfgr djrk gS vkSj cpr rFkk fuos'k (investment) dks izksRlkfgr djrk gSA O;;&dj dk mi;ksx miHkksxosQ Lo:i dks ifjofrZr djus esa Hkh fd;k tk ldrk gSA ijUrq ,d fodflr vFkZO;oLFkk osQ vUrxZr] O;; djls eqnzk&voLiQhfr lEcU/h izo`fÙk;k¡ (deflationary tendencies) mRiUu gksus dh lEHkkouk gSA bldk dkj.k;g gS fd miHkksx O;; esa deh gksus ls leFkZ ek¡x (effective demand) de gks tk;sxh vkSj ykHk dh nj?kV tk;sxh ftldk cpr] fuos'k rFkk vk; ij izfrowQy izHkko iM+ ldrk gS c'krsZ fd ljdkjh [kpZ esa o`f¼ djosQmldh iwfrZ u dj nh tk,A

dke djus] cpr djus rFkk fuos'k djus dh iszj.kkvksa ij vuqikrh djk/ku osQ eqdkcys vkjksgh vk;&dj]/u&dj rFkk lEifÙk djksa osQ vf/d izfrowQy izHkko iM+rs gSaA bl izdkj] ;g Li"V gS fd dj fHkUu&fHkUu izÑfrosQ gksrs gSa vkSj yksxksa dh iszj.kkvksa ij vFkkZr~ dke djus] cpr djus rFkk fuos'k djus dh bPNk ij muosQ izHkkoHkh fHkUu&fHkUu gh iM+rs gSaA

(2) djnkrkvksa dh euksoSKkfud izfrfØ;k (Psychological Reaction of the Tax-payers)

izks- ihxw us djnkrkvksa dh euksoSKkfud vFkok ekufld izfrfØ;k dks ¶djk/ku osQ ?kksf"kr izHkko¸ dk uke fn;kgSA bldk vk'k; ;gh gS fd djnkrk euksoSKkfud :i ls Hkh djk/ku osQ Hkkj ls izHkkfor gksrk gSA tc dj dh?kks"k.kk dh tkrh gS rks djnkrk ,dne ;g vuqHko djrk gS fd mldh vk; ?kV xbZ gSA djnkrk dh ;g euksn'kkdfBu Je djus rFkk vf/d cpr djus dh bPNk dks izHkkfor dj ldrh gSA

dj osQ ckjs esa djnkrkvksa dh ekufld izfrfØ;k izR;sd O;fDr esa fHkUu&fHkUu gksrh gS vkSj ;g izfrfØ;k bl ckrls izHkkfor gksrh gS fd vk; osQ fy, O;fDr dh ek¡x fdruh ykspnkj gSA MkYVu osQ 'kCnksa eas] ¶djkèkku osQ izfrfdlh Hkh O;fDr dh izfrfØ;k vk; osQ izfr mldh ek¡x dh yksp ls funsZf'kr gksrh gSA¸ vc ge ;g ns[ksaxs fdvk; osQ fy, ek¡x dh yksp dk D;k rkRi;Z gS rFkk dke djus vkSj cpr djus dh bPNk esa bldk D;k ;ksxnkugks ldrk gSA

vk; osQ fy, ek¡x dh yksp (Income Elasticity of Demand)µ(i) ykspnkj ek¡xµvk; osQ izfr O;fDrdh ek¡x dks ykspnkj (elastic) rc dgk tkrk gS tcfd O;fDr viuh vk; osQ orZeku Lrj dks cuk;s j[kusosQ fy, vf/d mRlqd ugha gksrk vkSj vk; dh mruh gh ek=kk izkIr djus osQ fy, og dM+h esgur djus dksrS;kj ugha gksrkA eku yhft,] dksbZ O;fDr izfr o"kZ 12] 000 #- dh vk; dek jgk gS vkSj og ml ij 1] 200 #-vk;&dj nsrk gSA bl fLFkfr esa vk; osQ izfr mldh ek¡x dks ykspnkj rc dgk tk;sxk tcfd ge ;g ik;saxs fdvk; dks vius orZeku Lrj ij cuk;s j[kus dh mldh bPNk vf/d rhoz ugha gS vkSj vfrfjDr vk; dekus osQfy, og vf/d dke ugha djrk gS rkfd og djk/ku osQ izfrowQy izHkko dh {kfr&iwfrZ dj losQ vkSj dj dhvnk;xh osQ ckn Hkh viuh vk; dks 12] 000 #- osQ iwoZ Lrj ij cuk;s j[ksA

(ii) csykspnkj ek¡xµvk; osQ izfr O;fDr dh ek¡x dks ykspghu (inelastic) rc dgk tkrk gS tcfd viuhfuf'pr vk; dks cuk;s j[kus dh bPNk mlesa dkiQh rhoz gksrh gS vkSj og dj dh vnk;xh osQ ckn Hkh viuhvk; dks 12]000 #- osQ iwoZ Lrj ij gh cuk;s j[kus osQ fy, vf/d dke djus dks dfVc¼ gSA

rVLFkrk oØ }kjk vk; dh ykspnkj vkSj vk; dh csykspnkj ek¡x dk yksxksa dh dk;Z djus o cpr djusdh bPNk ij izHkko dks vklkuh ls le>k;k tk ldrk gSµ


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layXu fp=k esa X-v{k ij dk;Z vFkok vkjke rFkk Y-v{k ij vk; (etnwjh) ekih xbZ gSA izR;sd Jfed dks24 ?k.Vs feyrs gSa ftlesa og dk;Z vFkok vkjke dj ldrk gSA ;fn og 24 ?k.Vs dk;Z djs rks og vfèkdreOM vk; vFkok etnwjh izkIr dj ldrs gSaA MN js[kk etnwjh vFkok vk; js[kk dks iznf'kZr djrh gSA bl js[kkdk <ky ftruk vf/d gksxk etnwjh nj mruh gh vf/d Å¡ph gksxhA

VkLd ykspnkj ek¡x D;k gS\

;fn ljdkj mldh vk; ij dj ugha yxkrh gS rks ,slh fLFkfr esa mudh vk; js[kk MN gksxhA lUrqyu dh fLFkfresa og E fcUnq ij gksxk D;ksafd bl fcUnq ij bldk rVLFkk oØ rFkk vk; js[kk ,d&nwljs dks Li'kZ djrs gSaAbl fLFkfr esa mlls OG vk; izkIr gksxhA blh voLFkk esa og OQ ?k.Vs vkjke djsxk rFkk QN ?k.Vs dk;ZdjsxkA

vc eku yhft, ljdkj OR vk; dks dj&eqDr dj nsrh gS rFkk 'ks"k vk; ij dj yxk nsrh gSA vk;dj yxkusls Jfedksa dh vk;] dj dh ek=kk osQ cjkcj vo'; gks tk;sxhA vk;&dj nsus osQ i'pkr~ vc mldh ubZ vk;js[kk M1R1 izkIr gksxhA bl fLFkfr esa og E1 fcUnq ij lUrqyu esa gksxkA vc og N1Q1 (NQ + Q1O) osQcjkcj dk;Z djsxk rFkk LO vk; ;k etnwjh izkIr djsxkA nwljs 'kCnksa esa] vk;&dj yxus ls og vf/d ?k.Vsdk;Z djuk pkgrk gSA vk;dj yxus ls iwoZ og OQ ?k.Vs vkjke djrk Fkk fdUrq vk;dj yxus osQ i'pkr~ ogosQoy OQ1 ?k.Vs gh vkjke djrk gSA ;fn ;g eku fy;k tk;s fd dk;Z osQ ?k.Vksa rFkk mRiknu esa izR;{k lEcU/ik;k tkrk gS rks vk; ij dj yxus osQ i'pkr~ mRiknu dh ek=kk c<+ tk;sxhA ;g bl ekU;rk ij vk/kfjr gSfd vk; dh ek¡x yksp csykspnkj gSA

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blosQ foijhr ;fn vk; dh ek¡x dks ykspnkj dh ekU;rk eku ysa rks ,slh fLFkfr dks vxz fp=k }kjk n'kkZ;k tkldrk gSA vxzkafdr fp=k esa ekuk dj yxkus ls iwoZ Jfed E fcUnq ij larqyu dh fLFkfr esa gSA bl voLFkk esa

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mls OQ vk; izkIr djus osQ fy, QN ?k.Vs dk;Z djuk iM+rk gSA vFkkZr~ bl vk; ij mls OQ ?k.Vs vkjkemiyC/ jgrk gSA eku yhft, ljdkj vk; ij dj yxk nsrh gSA bl fLFkfr esa E1 larqyu fcUnq izkIr gksxk] D;ksafdbl fcUnq ij ubZ js[kk M1R1 rVLFkrk oØ IC1 dks Li'kZ djrh gSA bl fLFkfr esa mls OL vk; osQ fy, osQoyQ1N ?k.Vs gh dk;Z djuk iM+rk gSA nwljs 'kCnksa esa] vk; dj yxkus ls iwoZ og OQ1 ?k.Vs vkjke djrk Fkk rFkkQN ?k.Vs dk;Z djrk FkkA dj Hkqxrku djus osQ i'pkr~ vc og OQ1 vkjke djrk gS rFkk osQoy Q1N ?k.Vsgh dk;Z djrk gSA bl izdkj Jfed dj pqdkus osQ i'pkr~ igys dh vis{kk vf/d vkjke djrk gSA vc mlsvius thou&Lrj fxjus dh dksbZ fpUrk ugha gSA bl izdkj Li"V gS fd vk; dh ek¡x dk ykspnkj fLFkfr esa O;fDrosQ dke djus dh bPNk ij cqjk izHkko iM+rk gSA

bl izdkj] ;fn vk; osQ izfr O;fDr dh ek¡x ykspnkj gS rks dj yxus ls dke djus rFkk cpr djus dh mldhizsj.kk (incentive) vo#¼ gks ldrh gS ftlls mRiknu dks {kfr igq¡p ldrh gSA nwljh vksj] ;fn vk; osQ izfrO;fDr dh ek¡x ykspnkj ugha gS rks blls mldh dke djus rFkk cpr djus dh iszj.kk ij djk/ku dk dksbZizfrowQy izHkko ugha iM+sxk cfYd mudks vkSj c<+kus dk izksRlkgu feysxkA

(iii) vk; dh ek¡x dh yksp bdkbZ osQ cjkcj gksukµvk; osQ fy, O;fDr dh ek¡x ykspnkj ;k ykspghu gksldrh gS vFkok leku Hkh gks ldrh gSA vk; osQ izfr ek¡x dks leku rc dgk tk ldrk gS tcfd dj yxkusosQ ckn Hkh O;fDr dh dke djus o cpr djus dh bPNk oSlh gh cuh jgrh gSA ,slk rc gksrk gS tcfd O;fDrdks vf/d dke djus osQ vfrfjDr le; esa dke djus osQ vFkok vfrfjDr dke feyus osQ volj izkIr ughagksrsA ;gh og fLFkfr gS fd ftlosQ vUrxZr vf/dka'k ljdkjh deZpkjh dke djrs gSaA fiQj] oqQN yksx ,sls Hkhgksrs gSa fd mu ij fdruk gh dj D;ksa u yxs] os rks dke djus rFkk cpr djus osQ vknh gksrs gSaA ,sls ekeyksaesa] vk; osQ fy, O;fDr dh ek¡x leku vFkkZr~ ,d&lh gh jg ldrh gS vkSj gks ldrk gS fd djkèkku dkedjus rFkk cpr djus dh izsj.kkvksa ij dksbZ izfrowQy izHkko u MkysA

fdUrq vk; osQ fy, O;fDr dh ek¡x dh yksp (elasticity) dk eki dj lduk dksbZ vklku dke ugha gSA dkj.k;g gS fd ek¡x dh ;g yksp O;fDr&O;fDr esa rFkk fofHkUu ifjfLFkfr;ksa eas fHkUu gksrh gSA rFkkfi] O;ogkj esavkerkSj ij ;g ns[kk tkrk gS fd vk; osQ fy, O;fDr dh ek¡x lkekU;r% ykspghu (inelastic) gksrh gS vFkkZr~yksxksa esa ;g bPNk lkekU;r% ikbZ tkrh gS fd tSls Hkh lEHko gks] vk; osQ vius ,d fuf'pr Lrj dks cjkcjcuk;s j[ksaA

vk; osQ izfr O;fDr dh ek¡x ykspghu gksus osQ fy, fuEu rÙo mÙkjnk;h gksrs gSaµ

(1) fuf'pr U;wure LrjµoqQN yksx izR;sd ifjfLFkfr esa vius ifjokj osQ fy, jgu&lgu dk ,d fuf'prU;wure Lrj cuk;s j[kus osQ fy, bPNqd jgrs gSaA ,sls O;fDr dj yxkus ij vf/d dke djus rFkk vfèkd cprdjus osQ fy, fuf'pr :i ls rS;kj jgrs gSaA

(2) Hkfo";µoqQN yksx ;g pkgrs gSa fd mudh cpr ls muosQ fy, vFkok muosQ vkfJrksa osQ fy, Hkfo"; esa,d fuf'pr ek=kk esa U;wure vk; vo'; izkIr gksuh pkfg,A ,sls yksx Hkh dj yxus ij vf/d dke djus rFkkvf/d cpr djus osQ bPNqd jgrs gSaA

(3) lekt esa fof'k"Vrk izkIr djukµoqQN yksxksa esa bl ckr dh cM+h rhoz bPNk ikbZ tkrh gS fd os /u dklaxzg djsa vkSj mlls lekt esa 'kfDr rFkk fof'k"Vrk izkIr djsaA ;s yksx Hkh dj yxk;s tkus ij vfèkd cpr djusosQ bPNqd ik;s tkrs gSaA

(4) dk;Z ls yxkoµftu yksxksa dks dke rFkk m|e ls I;kj gksrk gS os yksx Hkh blfy, dfBu Je rFkk vfèkdcpr djrs gSa ftlls dj yxus ij os viuh vk; dks iwoZor~ cuk;s j[k losaQA

(5) vf/d lUrqf"V izkIr djukµlkekU;r% yksx vf/d dke djuk rFkk vf/d cpr djuk blfy, pkgrsgSa rkfd os viuh dekbZ gqbZ vk; ls ,oa vius ,d=k fd;s gq, /u ls vU; yksxksa osQ eqdkcys vf/d lUrqf"VizkIr dj losaQ vFkkZr~ os viuh vk; o /u ls vU; yksxksa osQ eqdkcys lkisf{kd lUrqf"V vf/d ek=kk esa izkIr


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yksd foÙk

dj losaQA blh ckr dks izks- ihxw us fuEu 'kCnksa esa O;Dr fd;k gS] ¶/uh O;fDr;ksa dks viuh vk; ls tkslUrqf"V (satisfaction) feyrh gS] mldk ,d cM+k Hkkx ml vk; dh lEiw.kZ ek=kk ls ugha] cfYd mldhlkisf{kd ek=kk (relative amount) ls izkIr gksrk gSA ;fn lHkh /uh O;fDr;ksa dh vk; ,d lkFk dedj nh tk, rks Hkh mudh lUrqf"V dk og Hkkx lekIr ugha gksxkA¸1 yksx /uh gksuk ugha pkgrs cfYd osrks vU; yksxksa dh vis{kk vf/d /uh gksuk pkgrs gSaA ;fn dj dh vnk;xh osQ ckn Hkh A O;fDr B ls vfèkd/uh gS rks dj yxus ls A osQ dM+k Je djus rFkk vf/d cpr djus osQ ekxZ esa dksbZ ck/k mRiUu ugha gksxhAbldk dkj.k ;gh gS fd og B osQ eqdkcys viuh lkisf{kd lUrqf"V dks c<+kus vFkok vf/d cuk;s j[kus osQfy, lnk iz;Ru'khy jgsxkA

oqQN vkSj Hkh ,slh ifjfLFkfr;k¡ gSa ftuosQ vUrxZr djk/ku dh izÑfr djnkrkvksa dh euksn'kk dksizHkkfor djrh gSA ;s fuEu izdkj gSaµ

(1) rsth o eUnh esa djk/ku dk izHkko (Effect of Taxation in Booms and Depression)µrsthvFkok c<+rh gqbZ dherksa dh vof/ esa] O;kikjh vkSj mRiknd Hkfo"; esa vf/d ykHk dekus osQ ckjs esa lkekU;r%vk'kkoknh jgrs gSaA vr% Hkkjh djk/ku mudks dfBu Je djus rFkk vf/d cpr o fuos'k djus ls ugha jksdrsAvr% rsth vFkok dherksa osQ c<+kus dh vof/;ksa esa] yksxksa dh iszj.kkvksa ij djk/ku osQ izfrowQy izHkko ugha iM+rsvkSj bl izdkj mRiknu ij Hkh djk/ku osQ cqjs izHkko ugha iM+rsA blosQ foijhr] eUnh vFkok fxjrh gqbZ dherksadh vof/ esa] O;kikjh rFkk mRiknd Hkfo"; esa gkfu;k¡ gksus osQ Hk; ls lkekU;r% fujk'k cus jgrs gSaA vr% djkèkkumudh dke djus] cpr djus rFkk fuos'k djus dh bPNk dks grksRlkfgr djrk gSA bl izdkj] eUnh vFkok dhersafxjus dh vof/;ksa esa] djk/ku yksxksa dh izsj.kkvksa ij izfrowQy izHkko Mkyrk gS vkSj mldk Lo:i mRiknu dks{kfr igq¡pkrk gSA

(2) ;q¼dky esa djk/ku dk izHkko (Effect to Taxation in Times of War)µ;q¼ dk dky Hkhdherksa osQ c<+us dk gh dky gksrk gSA ;q¼dky esa dherksa esa c<+us dh izo`fÙk blfy, ikbZ tkrh gS D;ksafd ,dvksj rks ljdkjh [kpZ Hkkjh ek=kk esa fd;k tkrk gS vkSj nwljh vksj oLrqvksa o lsokvksa dh ek¡x mu fnuksa esa cgqrc<+ tkrh gSA bl fLFkfr esa] mRiknd rFkk O;kikjh ykHk dekus dh n`f"V ls cM+s vk'kkoknh cu tkrs gSa ftllsmudh dke djus] cpr djus rFkk fuos'k djus dh bPNk ij djk/ku dk izfrowQy izHkko ugha iM+rkA blosQvfrfjDr] tgk¡ rd ns'k osQ ukxfjdksa dk loky gS] viuh jk"Vªh; Hkkoukvksa osQ dkj.k] os ;q¼dky esa djk/kuosQ :i esa vf/d va'knku nsus esa Hkh dksbZ ladksp rFkk ijs'kkuh eglwl ugha djrsA

(3) djk/ku dk izHkko rFkk m|ksxksa dh fdLe (Effect of Taxation and the Type of Industries)µ,slsm|ksx] ftudk fd vk/kj etcwr gS rFkk tks dkiQh ykHk dek jgs gksrs gS] djk/ku osQ Hkkjh cks> dks mBkus esaHkh leFkZ gksrs gSa] eqdkcys mu m|ksxksa osQ tks fd u;s&u;s LFkkfir gq, gksrs gSa rFkk vius vfLrRo ek=k osQ fy,gh la?k"kZ dj jgs gksrs gSaA vr% f'k'kq m|ksxksa (infant industries) osQ mRiknu ij djk/ku izfrowQy izHkko Mkyldrk gSA bl fLFkfr esa ;g mfpr gksxk fd ,sls u;s&u;s LFkkfir m|ksxksa dks oqQN le; osQ fy, djk/ku ls eqDrdj fn;k tk, rkfd mudk rhoz xfr ls fodkl gks losQ vkSj os mu m|ksxksa dh izfr;ksfxrk dk lkeuk djus esaleFkZ gks losaQ] tks fd dkiQh yEcs le; ls dk;Z dj jgs gSaA

(4) fuxe ln'k m|eksa ij djk/ku dk izHkko (Effect of Taxation on Corporate Enterprise)µvcrd geus bl ckr dk foospu fd;k gS fd O;fDrxr djnkrkvksa] O;kikfj;ksa rFkk mRikndksa vkfn dh izsj.kkvksaij] vFkkZr~ mudh dke djus] cpr djus rFkk fuos'k djus dh bPNk ij djk/ku osQ D;k izHkko iM+rs gSaA ijUrqoqQy cprksa rFkk fuos'kksa dk ,d cM+k Hkkx vktdy fuxe ln`'k m|eksa }kjk dke esa yk;k tkrk gSA ;|fi djkèkkuls fuxe (corporations) oSls izHkkfor ogh gksrs tSls O;fDr gksrs gSa] fiQj Hkh fuos'k (investment)] mRiknurFkk foLrkj ls lEcfU/r mudh uhfr;k¡ djk/ku dh izÑfr ls dkiQh izHkkfor gksrh gSA mnkgj.k osQ fy,] ;fnykHkksa dh mu /ujkf'k;ksa ij Hkkjh ek=kk esa dj yxk;s tkrs gSa tks fd iqu% m|ksxksa esa gh yxk fn;s tkrs gSa rks bldk

1. Pigou, Economics of Welfare, page 90.

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mRiknu ij izfrowQy izHkko iM+sxk] D;ksafd Hkkjh djk/ku ls fuos'k dh nj vo#¼ gks tk;sxhA blosQ foijhr];fn va'k/kfj;ksa (shareholders) dks ck¡Vs tkus okys ykHkka'kksa (dividends) ij Hkkjh dj yxk;s tkrs gSa vkSjmuesa ls iqu% fuos'k dj fn;s tkus okys ykHkka'kksa dks dj&eqDr dj fn;k tkrk gS rks mlls mRiknu o`f¼ dksizksRlkgu feysxk] D;ksafd ykHkka'kksa osQ iqu% fuos'k ij nh xbZ dj eqfDr ls fuos'k nj c<+ tk;sxhA

vr% fu"d"kZ osQ :i esa ;g dgk tk ldrk gS fd dj yksxksa dh dke djus] cpr djus rFkk fuos'k dh izsj.kkvksaij lnk gh izfrowQy izHkko ugha Mkyrs tSlk fd vkerkSj ij le>k tkrk gSA blosQ vfrfjDr] ;g ns[kk tkrk gSfd djk/ku yksxksa dh dke djus] cpr djus rFkk fuos'k djus dh yksxksa dh bPNk dks grksRlkfgr djus osQ ctk,izksRlkfgr djrk gSA ijUrq ;gk¡ ;g ckr mYys[kuh; gS fd vR;f/d vkjksgh djk/ku] tSls fd vR;Ur m¡Qpk/u&dj ;k lEifÙk&dj vFkok vR;f/d Øeo/hZ vk;&dj (steeply graduated income-tax) mPp vk;okys oxZ osQ yksxksa dh dke djus rFkk cpr djus dh izsj.kk dks fuf'pr :i ls lekIr dj nsrk gS] fuos'k :iesa rc] tcfd bu djksa dk mís'; yksxksa dh vke lEifÙk ;k /u dks 'kuS% 'kuS% gM+i ysus dk gksrk gSA

14-1-3 mRiknu osQ xBu rFkk Lo:i ij djk/ku osQ izHkko(Effects of Taxation on Composition and Production)

ns'k esa mRiknu rFkk jk"Vªh; vk; dh ek=kk yksxksa dh dke djus rFkk cpr djus dh ;ksX;rk o bPNk ij fuHkZjgksrh gS fdUrq mRiknu dk xBu rFkk izfr:i bl ckr ij fuHkZj gksrk gS fd fofHkUu m|ksxksa osQ chp rFkkfofHkUu {ks=kksa osQ chp lk/uksa dk c¡Vokjk fdl izdkj gksrk gSA fofHkUu m|ksxksa rFkk {ks=kksa osQ chp lkèkuksa dkvUrj.k ;k fn'kk&ifjorZu (diversion) djus osQ fy, djk/ku dks jktdks"kh; uhfr (fiscal policy) osQ ,dvL=k osQ :i esa iz;qDr fd;k tk ldrk gSA bl izdkj] djk/ku u osQoy mRiknu osQ vk/kj rFkk o`f¼ dks ghizHkkfor dj ldrk gS] cfYd mRiknu dh jpuk rFkk mlosQ Lo:i ij Hkh ;Fks"V izHkko Mky ldrk gSA vr%djk/ku osQ }kjk mRiknu osQ xBu rFkk izfr:i esa ifjorZu fd;k tk ldrk gSA

tc oqQN m|ksxksa dh mRikfnr oLrqvksa ij dj yxk;k tkrk gS rks mlls mudh dhersa c<+ tkrh gSaA dhersa c<+usls mu oLrqvksa dh ek¡x de gks tkrh gS rFkk mlosQ iQyLo:i ykHk Hkh ?kV tkrs gSaA bldk ifj.kke ;g gksrkgS fd bu m|ksxksa osQ lk/u (resources) ,sls vU; m|ksxksa dh vksj dks gLrkUrfjr gksus yxrs gSa ftudh mRikfnroLrqvksa ij ;k rks dj fcYoqQy ugha yxrk vFkok cgqr gYdh njksa ls yxrk gSA ,slk ;k rks djk/ku osQ Hkkj dksde djus osQ fy, fd;k tkrk gS vFkok dj&Hkkj ls fcYoqQy cpus osQ fy, lk/uksa osQ bl fn'kk&ifjorZu lsm|ksxksa osQ mRiknu dh jpuk rFkk mlosQ izfr:i esa gh ifjorZu yk;k tk ldrk gSA

dj yxs m|ksxksa dh vksj ls dj&jfgr m|ksxksa ;k de dj yxs m|ksxksa dh vksj dks gksus okyk ;g fn'kk&ifjorZufdl lhek rd gksxk] ;g ckr ,sls m|ksxksa osQ mRikfnr eky dh ek¡x rFkk iwfrZ dh yksp'khyrk ij fuHkZj gksrhgSA ;fn dj yxh oLrq dh ek¡x (demand) csykspnkj (inelastic) gS vkSj mldh iwfrZ (supply) ykspnkjgS rks dj dk Hkkj (incidence of tax) vis{kkÑr ozsQrk (buyer) ij gh vf/d iM+sxk] ftlosQ ifj.kkeLo:ilk/uksa dk fn'kk&ifjorZu ugha gksxkA fdUrq blosQ foijhr] ;fn ml mRikfnr oLrq dh ek¡x rks ykspnkj gS fdUrqmldh iwfrZ ykspghu gS] rks dj dk Hkkj mRiknu ij gh iM+sxkA bl fLFkfr esa ;fn mRiknd ;g ns[krk gS fd djyxs m|ksxksa esa mRiknu dks tkjh j[kuk ykHknk;d ugha gS vFkok vis{kkÑr de ykHknk;d gS rks lk/u ml m|ksxls dj&jfgr m|ksxksa dh vksj dks LFkkukUrfjr gks ldrs gSaA

(1) ykHkdkjh fn'kk&ifjorZu (Beneficial Diversion)µlk/uksa dks oqQN vUrj.k ;k fn'kk&ifjorZuykHkdkjh gksrs gSaA miHkksx osQ gkfudkjd inkFkks± tSls fd eknd inkFkks± ij yxk;k x;k djk/ku muosQ mRiknudks grksRlkfgr dj nsrk gSA bldk ifj.kke ;g gksrk gS fd bu m|ksxksa esa tks iw¡th vkSj Je yxk gksrk gS og vU;m|ksxksa dh vksj LFkkukUrfjr gksus yxrk gSA eknd inkFkks± rFkk vU; gkfudkjd inkFkks± ij dj yxus ls mudhdhersa c<+ tkrh gSa vkSj dhersa c<+ tkus ls ,sls inkFkks± dk miHkksx ?kV tkrk gSA bl fLFkfr esa] ,sls inkFkks± osQmiHkksx esa tks lk/u yxs gksrs gSa os vU; inkFkks± osQ ykHkdkjh miHkksx dh vksj dks LFkkukUrfjr gksus yxrs gSaA


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gkfudkjd inkFkks± osQ mi;ksx ij jksd yxkus ls miHkksDrkvksa osQ LokLF; o mudh dk;Z{kerk esa Hkh lq/kj gksrkgSA vr% ,sls inkFkks± ij dj yxkuk lkekftd n`f"V ls ok¡Nuh; ekuk tkrk gSA blh izdkj] foykflrk osQ inkFkks±osQ mRiknu ij yxk;k x;k dj buosQ Je vkSj iw¡th dks vko';drk dh vksj dks eksM+ nsrk gSA lk/uksa osQ ,slsfn'kk&ifjorZu dks Hkh ykHknk;d ekuk tkrk gS fo'ks"k :i ls vYifodflr ns'kksa esaA

(2) gkfudkjd fn'kk&ifjorZu (Harmful Diversion)µvfuok;Z vko';drkvksa osQ inkFkks± rFkk lkekU;miHkksx osQ inkFkks± ij yxk;s tkus okys djksa dks lkekftd n`f"V ls ok¡Nuh; ugha ekuk tkrkA ,sls inkFkks± ij djyxkus ls mudh dhersa c<+ tkrh gSa vkSj dhersa c<+us ls ,sls inkFkks± dk miHkksx ?kV tkrk gSA bldk yksxksa osQLokLF; ,oa mudh dk;Z{kerk ij izfrowQy izHkko iM+ ldrk gSA fiQj] ,sls inkFkks± dh dherksa esa o`f¼ gksus lsmldh ek¡x de gks tkrh gS ftlls mudk mRiknu Hkh ?kVus yxrk gS] blls ykHk de gks tkrs gSa vkSj bl fLFkfresa ;g lEHko gks ldrk gS fd tks lk/u vc vfuok;Z vko';drk dh oLrqvksa vFkok lkekU; miHkksx dh oLrqvksaosQ mRiknu esa yxs gSa] os ;gk¡ ls gVdj oqQN de mi;ksxh oLrqvksa osQ mRiknu dh vksj dks LFkkukUrfjr gks tk,¡Avr% lk/uksa dk ,slk fn'kk&ifjorZu ;k vUrj.k gkfudkjd gksrk gS vkSj lkekftd n`f"V ls bls ok¡Nuh; ekuktkrk gSA

(3) orZeku mi;ksxksa ls Hkkoh mi;ksxksa dh vksj dks lk/uksa dk vUrj.k ;k fn'kk&ifjorZu (Diversion

of Resources from Present to Future Use)µdHkh&dHkh dj blfy, Hkh yxk;s tkrs gSa fd ftllsmiHkksx grksRlkfgr gks vkSj cprksa dks izksRlkgu feysA ,slk vkerkSj ij fu;kstu (planning) rFkk fodkl dhvof/;ksa esa gqvk djrk gS tcfd djk/ku osQ dkj.k miHkksx ?kVrk gS vkSj cpr c<+rh gS bl izdkj] djkèkkuosQ dkj.k lk/u (resources) orZeku mi;ksxksa ls gVdj Hkkoh mi;ksxksa dh vksj dks LFkkukUrfjr gks tkrs gSaAfiQj] tc cprsa c<+rh gSa rks mlls fuos'k esa Hkh o`f¼ gksrh gS ftlosQ iQyLo:i lEiw.kZ :i esa lekt dh mRiknu'kfDr c<+rh gSA cprksa dks izksRlkfgr djus osQ fy, tks dj ekfiQ;k¡ (tax exemptions) ;k fj;k;rsa(concessions) iznku dh tkrh gSa] mudk Hkh ,slk gh izHkko gksrk gSA

blosQ foijhr] tc djk/ku cprksa dks grksRlkfgr djrk gS rks miHkksx esa o`f¼ gksrh gSA blls lk/u Hkkoh mi;ksxls orZeku mi;ksx dh vksj dks LFkkukUrfjr gksus yxrs gSa vkSj bldk mRiknu ij izfrowQy izHkko iM+ ldrk gSA,slk ml fLFkfr esa vf/d gksrk gS tcfd djk/ku osQ }kjk ,d=k dh xbZ ljdkjh vk; dks fnu&izfrfnu osQiz'kklu ij rFkk vuqRiknd dk;ks± esa O;; dj fn;k tkrk gS] vU;Fkk rks ;g vk; cpk yh tkrh vkSj mRiknddk;ks± esa yxk nh tkrh gSA

(4) ,d jkT; ls nwljs jkT; dh vksj dks lk/uksa dk vUrj.k (Diversion of Resources from one

State to Another)µla?kh; 'kklu dh O;oLFkk esa tcfd fofHkUu jkT; ;k izkUr fofHkUu izdkj osQ dj yxkrsgSa vFkok ,d gh dj dh fofHkUu njsa ykxw djrs gSa] rks lk/uksa dk vUrj.k ml jkT; ls] tgk¡ fd djksa dk Hkkjvf/d gS] ml jkT; dh vksj gks ldrk gS tgk¡ djksa dk Hkkj bruk vf/d ugha gSA rFkkfi bl dfBukbZ dks U;wurefd;k tk ldrk gS c'krsZ fd ns'k Hkj esa ,d ls dj rFkk leku njsa ykxw dh tk,¡A

(5) ,d ns'k ls nwljs ns'kksa dh vksj dks lk/uksa dk vUrj.k (Diversion of Resources from one

Country to Another)µ;fn djksa dk Hkkj fdlh ns'k esa cgqr vf/d gS rks m|eh (enterprisers) ;glksp ldrs gSa fd muosQ fy, iw¡th dks mu ns'kksa esa yxkuk vf/d ykHkdkjh gksxk tgk¡ fd djksa dk cks> vfèkdHkkjh ugha gSA ijUrq lk/uksa osQ bl vUrj.k dks oqQN lhek rd jksdk tk ldrk gS] ;fn O;fDr dh lEiw.kZ vk;ij gh dj yxk fn;k tk,] pkgs og vk; mlus ns'k esa dekbZ gks ;k fons'k esaA bl izdkj] ,d ns'k ls nwljs ns'kdks iw¡th osQ LFkkukUrj.k dks jksdk tk ldrk gS] c'krsZ fd iw¡th dk ekfyd viuh iw¡th osQ lkFk Lo;a fons'k dksu pyk tk,A

(6) laj{k.k rFkk lk/uksa dk vUrj.k (Protection and Diversion of Resources)µtc ljdkj oqQNm|ksxksa dks djksa ls NwV rFkk vuqnku (grants) o vf/nku (bounties) vkfn osQ :i esa laj{k.k nsus dk fu'p;

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blfy, djrh gS rkfd os m|ksx fons'kh izfr;ksfxrk dk eqdkcyk dj losaQ vFkok viuk fodkl dj losaQ] rksvU; m|ksxksa ls bu m|ksxksa dh vksj dks lk/uksa dk LFkkukUrj.k gks ldrk gS] ijUrq nh?kkZof/ esa (in the long

run) vkS|ksfxd fodkl bruh vf/d rhoz xfr ls gksxk] ftruk fd vU; ifjfLFkfr;ksa esa lEHko ugha gksrk vkSj;fn csdkj iM+s lk/uksa dks lajf{kr m|ksxksa dh LFkkiuk dh fn'kk esa eksM+ fn;k x;k] rc rks lEiw.kZ :i esa vkS|ksfxdfodkl vkSj Hkh rsth ls gksxkA



1. fdlh ns'k dh vFkZO;oLFkk ij ml ns'k dh dj iz.kkyh dk --------- izHkko iM+rk gSA

2. djk/ku dk vFkZ gS O;fDrxr gkFkksa esa ls ljdkj dh vksj dks --------- dk LFkkukarj.kA

3. djk/ku dk vafre mís'; yksxksa dks dfBu Je djus rFkk vf/d cpr djus osQ fy, --------- djuk gSA

4. vk; osQ fy, O;fDr dh ek¡x ykspnkj ;k ykspghu gks ldrh gS vFkok --------- Hkh gks ldrh gSA

5. lk/uksa dks oqQN --------- ;k fn'kk&ifjorZu ykHkdkjh gksrs gSaA

14-2 forj.k ij djk/ku osQ izHkko (Effects of Taxation on Distribution)

orZeku le; esa vkfFkZd dY;k.k osQ fy, vf/dre mRiknu egÙoiw.kZ gS fdUrq vf/dre mRiknu dk forj.k;fn U;k;ksfpr ,oa leku ugha gS rks og fdlh Hkh vFkZO;oLFkk osQ fy, vPNk ugha ekuk tk ldrkA dj iz.kkyhogh vPNh ekuh tkrh gS tks mRiknu ij izfrowQy izHkko Mkys fcuk /u ,oa vk; dh vlekurkvksa dks de djlosQA izfrf"Br vFkZ'kkfL=k;ksa tSls ,Me fLeFk] fjdkMksZ] fey vkfn osQ vuqlkj djkjksi.k dk eq[; mís'; jktLoizkIr djuk gSA teZu vFkZ'kkL=kh oSxuj (Wagner) dks ,sls loZizFke vFkZ'kkfL=k;ksa esa fxuk tk ldrk gS ftUgksausbl ckr ij tksj fn;k fd djk/ku dk mi;ksx vk; dh vlekurkvksa dks de djus osQ ,d vL=k osQ :i esafd;k tkuk pkfg,A muosQ yksd foÙk osQ ¶lkekftd&vkfFkZd¸ n`f"Vdks.k dks ;|fi vusd vFkZ'kkfL=k;ksa us ilUnugha fd;k] ijUrq lS¼kfUrd :i ls ;g n`f"Vdks.k cM+k Bksl gS vkSj vk/qfud ljdkjsa bldk vf/dkf/d vuqlj.kdjrh tk jgh gSaA MkW- MkYVu dk er gS fd ftruk egÙo vf/d mRiknu dk gS mlls de egÙo forj.k dkugha gSA /u osQ vkfFkZd mRiknu osQ eqdkcys mlosQ de vleku forj.k dks de okaNuh; ugha ekuk tk ldrkAvU; 'kCnksa esa] mRiknu esa o`f¼ osQ eqdkcys /u dk leU;k;iw.kZ forj.k vf/d okaNuh; gSA

uksV~l oSxuj loZizFke ,sls vFkZ'kkL=kh gSa ftUgksaus djk/ku dks vk; dh vlekurkvksa dks nwj djus dk vL=k ekuk

gSA

fdUrq lekt osQ fofHkUu oxks± esa vk; rFkk /u osQ forj.k ij djk/ku osQ izHkko fuEufyf[kr nks rRoksa ij fuHkZjgksrs gSaµ

(1) djk/ku dh izÑfr vFkok dj dh njsaA

(2) djksa osQ izdkjA

14-2-1 djk/ku dh izÑfr vFkok dj dh njsa (Nature of Taxation of Tax Rates)

djk/ku dh izÑfr ls vk'k; gS fd lekt osQ fofHkUu oxks± osQ chp djksa osQ Hkkj dk forj.k fdl izdkj fd;ktkrk gS] vFkkZr~ djk/ku dh izÑfr vkjksgh gS ;k vuqikrh gS vFkok vojksgh gSA bl izdkj] fdlh Hkh dj&iz.kkyhosQ vUrxZr djk/ku dk izfr:i ;k <k¡pk vkjksgh] vuqikrh vFkok vojksgh gks ldrk gSA


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yksd foÙk

fdlh Hkh dj dks vuqikrh rc dgk tkrk gS tcfd lHkh djnkrk viuh vk; (;k lEifÙk) dk ,d lekuvuqikr gh dj osQ :i esa nsrs gSaA dksbZ Hkh dj vkjksgh rc dgykrk gS tcfd djnkrk dh vk; (;k lEifÙk)ftruh vf/d gksrh gS mrus gh cM+s vuqikr esa mls dj dh vnk;xh djuh iM+rh gS vkSj dksbZ Hkh dj vojksghr; gksrk gS tcfd djnkrk dh vk; (;k lEifÙk) ftruh vf/d gksrh gS mrus gh de vuqikr esa mls dj nsukiM+rk gSA

;fn vojksgh djk/ku (regressive taxation) dk vuqlj.k fd;k tk, rks vk; rFkk /u osQ forj.k dhvlekurk,¡ vkSj Hkh c<+ tkrh gSa D;ksafd bu djksa dh fLFkfr esa djksa dk cks> /fu;ksa osQ eqdkcys fu/Zu yksxksaij vf/d iM+rk gSA izfr O;fDr dj (toll tax) lnk vojksgh gh gksrk gS D;ksafd blesa dj dh jkf'k /uh rFkkfu/Zu lHkh osQ fy, cjkcj gksrh gS tcfd dj osQ :i esa vnk fd;s tkus okys nzO; (money) dh mi;ksfxrk/uh osQ eqdkcys fu/Zuksa osQ fy, vf/d gksrh gS] vr% bl dj dh fLFkfr esa] djksa dk Hkkj /uh O;fDr;ksa osQeqdkcys fu/Zuksa ij gh vf/d iM+rk gSA

vuqikrh djk/ku (Proportional taxation) osQ vUrxZr] ;fn vk; iwoZor~ jgrh gS rks vlekurk,¡ HkhiwoZor~ tkjh jgrh gSaA ijUrq ;fn vk; vleku vuqikr esa cnyrh gS rks mlesa vk; dh vlekurk,¡ vkSj c<+ tkrhgSaA mnkgj.k osQ fy,] eku yhft, A dh orZeku vk; 500 #- gS vkSj B dh 1] 000 #-A vc ;fn nksuksa ij10 izfr'kr dh nj ls dj yxk;k tkrk gS rks dj dh vnk;xh osQ ckn A vkSj B dh fucy vk; (net income)

Øe'k% 450 #- vkSj 900 #- gksxhA vc ;fn A vkSj B dh vk; cnydj Øe'k% 600 #- vkSj 1] 400 #- gkstkrh gS] rks dj dh vnk;xh osQ ckn nksuksa dh fucy vk; 540 #- rFkk 1] 260 #- jg tk;sxhA Li"V gS fd vcckn dh fLFkfr esa vk; osQ forj.k dh vlekurk esa vkSj Hkh o`f¼ gks xbZ gSA vuqikrh djk/ku osQ vUrxZrtSls&tSls vk; c<+rh gS] djksa dk Hkkj /uh O;fDr;ksa osQ eqdkcys fu/Zuksa ij gh vf/d iM+rk gSA

ijUrq vkjksgh djk/ku (Progressive taxation) osQ vUrxZr] vk; rFkk /u dh vlekurk,¡ de gks tkrhgSa vkSj og blfy, D;ksafd djksa osQ :i eas fu/Zuksa osQ eqdkcys /uh yksxksa dh vk; rFkk lEifÙk dk vfèkd cM+kvuqikr fd;k tkrk gSA vr% vR;f/d vkjksgh dj iz.kkyh vk; rFkk /u osQ forj.k esa ikbZ tkus okyhvlekurkvksa dks dkiQh de djrh gS vkSj oLrqfLFkfr ;g gS fd djksa osQ vkjksg.k ;k Øeo¼Zu dh nj ftruhvf/d rhoz gksrh gS] mlesa vk; dh vlekurkvksa dks de djus dh izo`fÙk Hkh mruh gh vf/d ikbZ tkrh gSALi"V gS fd vkjksgh djk/ku dks vk; rFkk /u dk vf/d leU;k;iw.kZ forj.k djus dh n`f"V ls okaNuh; ekuktkrk gSA rkfoZQd n`f"V ls vk; osQ leU;k;iw.kZ forj.k djus (equitable distribution) dk mís'; ;g gksrkgS fd dj cM+h vkenfu;ksa ij yxk;k tk, vkSj fuf'pr Lrj osQ Åij dh lHkh vkenfu;ksa dks djk/ku osQ }kjkNk¡V&Nk¡V dj ,d Lrj ij ys vk;k tk, ftlls uhps dh vkenfu;ksa ij dj yxk;k gh ugha tkrkA MkYVu usdgk gS fd ¶lHkh yEch iksLr (poppy) dh MksfM;ksa (heads) dks dye dj fn;k tk,A¸ ijUrq ,slk djukblfy, O;kogkfjd ugha gksxk D;ksafd mRiknu ij bldk izfrowQy izHkko iM+ ldrk gSA

vr% dj&iz.kkyh (tax system) vnk djus dh lkeF;Z osQ fl¼kUr (principle of ability to pay) ijvk/kfjr gksuh pkfg,A O;fDr dh vk; ftruh vf/d gksrh gS] mldh dj nsus dh lkeF;Z Hkh mruh gh] vfèkdgksrh gS vkSj foijhr fLFkfr esa blls mYVk gksrk gSA tks O;fDr vuqikftZr vk; (unearned income) izkIr djrsgSa] mudh dj vnk djus dh lkeF;Z mu yksxksa osQ eqdkcys vf/d gksrh gS tks viuh O;fDrxr lsokvksa ls viuhvk; izkIr djrs gSaA vr% bl fLFkfr esa] nwljs oxZ osQ O;fDr;ksa osQ eqdkcys izFke oxZ osQ O;fDr;ksa ij Å¡ph njksals dj yxk;k tk ldrk gSA leU;k;iw.kZ forj.k dh n`f"V ls vkjksgh dj&i¼fr dk xBu ,sls <ax ls fd;k tkldrk gS fd mRiknu ij mldk dksbZ izfrowQy izHkko u iM+sA vU; 'kCnksa esa dgk tk ldrk gS fd loksZPp vk;okys oxks± ij vR;f/d vkjksgh ;k Øeo/hZ njksa ls dj yxk;k tk,] eè;e vk; okys oxks± ij fuEu njksa ls djyxk;k tk, vkSj fuEu vk; okys oxks± dks djksa ls eqDr dj fn;k tk,A dj yxkrs le; ifjokj osQ vk/kj rFkkvk; dh izÑfr (nature) dks n`f"Vxr j[kk tkuk pkfg,A

uksV



fdUrq ;gk¡ ;g ckr Hkh è;ku j[kus ;ksX; gS fd izR;{k dj vk; rFkk /u dh vlekurkvksa dks de djus esa osQoylHkh lgk;d gks ldrs gSa tcfd os vkjksgh izÑfr osQ gksa] vU;Fkk ughaA mnkgj.k osQ fy,] vuqikrh nj ls vFkokizR;sd djnkrk ij leku ek=kk esa yxk;k tkus okyk izR;{k dj] tSls fd izfr O;fDr dj (toll tax)] vojksghizÑfr (regressive nature) dk cu tkrk gS] fo'ks"k :i ls rc] tcfd lekt esa vk; rFkk /u dk forj.kvleku gksA bl izdkj] vk/qfud lekt osQ fy, ,sls dj dks mi;qDr ugha ekuk tk ldrk] D;ksafd ,sls dj osQvUrxZr] èkuh O;fDr;ksa osQ eqdkcys fu/Zuksa ij dj dk vf/d cks> iM+rk gSA ,slk dj rks vk; dh vlekurkvksadks de djus dh ctk; vkSj c<+k;sxkA blh izdkj] ;fn O;fDrxr [kpZ ij vuqikrh dj (proportional

tax) yxk;k tkrk gS rks og vojksgh izÑfr dk gh fl¼ gksrk gSA dkj.k ;g gS T;ksa&T;ksa vk; c<+rh gS R;ksa&R;ksavk; ij O;; dk vuqikr ?kVrk tkrk gS ftldk ifj.kke ;g gksrk gS fd /uh O;fDr;ksa osQ eqdkcys fu/ZuO;fDr;ksa ij ,sls dj dk vf/d cks> iM+rk gSA vr% fu"d"kZ :i esa dgk tk ldrk gS izR;{k ij vk; rFkk èkudk leU;k;iw.kZ (equitable) forj.k djus esa osQoy rHkh lgk;d gksrs gSa tcfd mUgsa vR;f/d Øeo/hZ(steeply graduated) ;k vkjksgh cuk fn;k tkrk gSA

D;k vki tkurs gSa T;ksa&T;ksa vk; c<+rh gSa R;ksa&R;ksa vk; ij O;; dk vuqikr ?kVrk tkrk gSA

14-3 dj dh izxfr'khyrk dh eki (Measurement of Tax Progression)

dj osQ vkjksghiu (progressiveness) vFkok Øeo/Zu (graduation) dks ekius osQ fy;s MkYVu us xf.krdh lgk;rk yhA mlosQ vuqlkj] ;fn dj dh nj (rate of tax) dks t ls vafdr fd;k tk, rks vk; x ijyxkbZ tkrh gS] rks dj vkjksg.k (progression) vFkok ^vkjksghiu dh ek=kk* (degree of progressive-

ness) dks dtdx

}kjk ekik tk ldrk gSA

vU; 'kCnksa esa] fdlh dj osQ vkjksghiu dh ek=kk dks vk; osQ ifjorZu gksus ij dj dh nj esa tks lkisf{kd

ifjorZu (relative change) gksxh mlosQ vuqikr }kjk vFkkZr~ dtdx

}kjk ekik tkrk gSA

dtdx

= vk; osQ ifjorZu ij dj dh nj dk lkisf{kd ifjorZuA

vc ;fn dtdx

ldkjkRed (positive) gS] rks djk/ku dks vkjksgh dgk tk;sxkA

;fn dtdx

'kwU; gS] rks djk/ku vuqikrh gksxkA

;fn dtdx

udkjkRed (negative) gS] rks djk/ku vojksgh gksxkA

eki dh bu jhfr dh e;kZnk ;g gS fd ;g vojksg.k dk eki djosQ iSekus (tax scale) osQ ,d fuf'pr vFkokfof'k"V fcUnq ij gh djrh gS] ijUrq mlls lEiw.kZ :i esa] dj&i¼fr ;k dj osQ iSekus esa tks vkjksg.k dh ek=kkikbZ tkrh gS ml ij dksbZ izdk'k ugha iM+rkA

MkYVu us ,d lw=k (formula) Hkh izLrqr fd;k ftlosQ }kjk dj&i¼fr esa fo|eku vkjksg.k dh ek=kk(degree of progression) dks ekik tk ldrk gSA ;g lw=k bl izdkj gSµ

P = δ – δ′ + k,


uksV

yksd foÙk

ftlesa fd P = vkjksg.k dh ek=kk]

δ = dj dh vnk;xh ls iwoZ vkenfu;ksa dh vlekurk dk nk;jk]

δ′ = dj dh vnk;xh osQ i'pkr~ vkenfu;ksa dh vlekurk dk nk;jk]

k = ldkjkRed fu;rkad (positive constant)A

;gk¡ bl rF; dks n`f"Vxr j[kk x;k gS fd vlekurk esa o`f¼ osQoy vojksghiu ;k vuqikrhiu osQ dkj.k gh ughagksrh] cfYd vkjksg.k dh gYdh ek=kk ls Hkh gksrh gSA

vr% fu"d"kZ :i esa dgk tk ldrk gS fd mi;qZDr lw=k osQ vk/kj ij vlekurk osQoy rHkh de dh tk ldrhgS tcfd P ldkjkRed (positive) gks vkSj k ls vf/d gksA lw=k ;g Hkh crykrk gS fd vk/qfud dj&iz.kkyhtks fd izR;{k rFkk ijks{k nksuksa gh izdkj osQ djksa dks feykdj cuh gS] vFkkZr~ og dj&iz.kkyh] ftlesa vkjksghiu]izxfr'khyrk vkSj vojksghiu nksuksa gh izdkj osQ rÙo fo|eku gSa] forj.k lEcU/h okaNuh; izHkko osQoy rHkh Mkyldrh gS tcfd vojksghiu osQ rÙo (element of regressiveness) osQ izHkkoksa dh {kfriwfrZ vkjksghiu osQrÙo (elements of progressiveness) osQ izHkkoksa ls dj nh tk,] vkSj bl izdkj] lEiw.kZ :i ls (as a

whole)] dj iz.kkyh (tax system) dks vkjksgh cuk fn;k tk,A

14-4 forj.k cuke mRiknu (Distribution vs Production)

;g ckr igys gh Li"V dh tk pqdh gS fd vR;f/d Øeo/hZ rFkk Hkkjh djk/ku mRiknu dks grksRlkfgr djrsgSa rFkk ?kVkrs gSaA ;fn mRiknu esa o`f¼ u gks rks forj.k dh lekurk dk eryc xjhch osQ leku forj.k ls ghfy;k tk ldrk gS] /u osQ leku forj.k ls ughaA vr% djk/ku ,slk Hkkjh rFkk rhoz vkjksgh ugha gksuk pkfg,fd tks mRiknu dks grksRlkfgr djsA vc ;fn ge leL;k osQ nwljs igyw dks ns[ksa vkSj leL;k ij forj.k osQn`f"Vdks.k ls fopkj djsa rks vk; rFkk /u dh vlekurkvksa dks de djus osQ fy, ;g vR;Ur vko';d gks tkrkgS fd vR;f/d vkjksgh rFkk Hkkjh dj yxk;s tk,¡A okLro esa ckr ;g gS fd mRiknu esa lq/kj vkSj forj.k esalq/kj] djk/ku osQ nks egÙoiw.kZ y{; gSa] ;|fi O;ogkj esa ;s nksuksa ijLij Vdjk Hkh tkrs gSaA vr% djk/ku osQbu ijLij Vdjkus okys nksuksa mís';ksa osQ chp ,slk rkyesy j[kk tkuk pkfg, fd dj iz.kkyh] lEiw.kZ :i esa] urks mRiknu ij dksbZ izfrowQy izHkko Mkys vkSj u forj.k ij] vkSj ;g ckr oqQN ml cqf¼eÙkk rFkk rduhd ijfuHkZj djrh gSA ftudk fd mi;ksx ns'k osQ dj <k¡ps osQ fuekZ.k esa fd;k tkrk gSA

fodflr vFkZO;oLFkk okys ns'k esa] tgk¡ fd mRiknu vius b"Vre Lrj (optimum level) ij igq¡p pqdkgksrk gS] djk/ku dk mís'; ;g gksrk gS fd lekt esa vk; rFkk /u dk leU;k;iw.kZ forj.k fd;k tk, vkSjmRiknu osQ orZeku Lrj dks cuk;s j[kk tk,A nwljh vksj ,d vYifodflr ns'k esa leL;k bruh vklku ughagksrh] cfYd cM+h tfVy gksrh gSA

,sls ns'k osQ lkeus ,d vksj rks leL;k mRiknu vFkok vFkZO;oLFkk esa rhoz xfr ls lq/kj ykus dh gksrh gS vkSjnwljh vksj leL;k jgrh gS fd vk; rFkk /u dh vlekurk,¡ oSQls nwj dh tk,¡A fiQj] ,d vYifodflr ns'kesa vk; rFkk /u dh fo"kerk,¡ (disparities) cM+h rhoz gksrh gSa vkSj mRiknu dk Lrj uhpk gksrk gSA bl fLFkfresa] ;fn vR;f/d Øeo/hZ ,oa Hkkjh djk/ku osQ }kjk mu fo"kerkvksa dks nwj fd;k tkrk gS rks mlls cprsagrksRlkfgr gksrh gSa vkSj muosQ ifj.kkeLo:i mRiknu dks {kfr igq¡prh gS vkSj ;fn cprksa ij izfrowQy izHkko Mkysfcuk gh izR;{k rFkk ijks{k nksuksa gh izdkj osQ djksa }kjk lk/uksa dks xfr'khy djosQ mRiknu c<+k;k tkrk gS rks mllslekurkvksa ;k fo"kerkvksa esa o`f¼ gksrh gSA bl nqfo/ktud fLFkfr esa] tgk¡ rd fo"kerkvksa dks nwj djus dklEcU/ gS] mlosQ ckjs esa rks ,d tjk uje #[k viukuk gksrk gS fdUrq vFkZ&O;oLFkk (economy) esa rhoz xfrls lq/kj osQ fy, n`<+ fu'p; osQ lkFk dne mBkus gksrs gSa vkSj lk/uksa dks xfr'khy djosQ rFkk fuos'k dh ek=kkesa o`f¼ djosQ mRiknu esa o`f¼ djuh gksrh gS vkSj vFkZO;oLFkk esa izk.k iw¡Qdus gksrs gSaA ,sls iz;Ruksa esa bl ckrdk Hkh è;ku j[kk tkuk vko';d gS fd mRiknu&o`f¼ osQ ykHk lekt osQ /uh oxZ dh vis{kk fu/Zu oxZ osQ

uksV



yksxksa rd vf/d ek=kk esa igq¡psA vr% okaNuh; ;g gS fd ,d vYifodflr vFkZO;oLFkk esa mRiknu osQlkFk&lkFk forj.k dk Hkh è;ku j[kk tk,A



6. izfr O;fDr dj lnk gksrk gSµ

(v) vojksgh (c) vkjksgh

(l) vuqikrh (n) lekuA

7. vkjksghiu dh ek=kk fdlosQ }kjk lwfpr fd;k tkrk gS\

(v) dxdt (c) dt

dx

(l)dydx (n) dx

dyA

8. ;fn dtdx ldkjkRed gS] rks djk/ku fdl izdkj dk gksxk\

(v) vojksgh (c) vuqikrh

(l) vkjksgh (n) lekuqikrhA

9. vR;f/d Øeo/hZ rFkk Hkkjh djk/ku mRiknu ij D;k izHkko Mkyrs gSa\

(v) c<+krk gS (c) mRlkfgr djrk gS

(l) gkfu gksrh gS (n) grksRlkfgr djrs gSaA

10. fdl ns'k esa vk; rFkk /u dh fo"kerk,¡ cM+h rhoz gksrh gSa\

(v) fodflr (c) vYifodflr

(l) /uh (n) fodkl'khyA

14-5 djk/ku osQ vU; izHkko (Other Effects of Taxation)

jkstxkj ij djk/ku osQ izHkko (Effects of Taxation on Employment)

yksd foÙk dk ,d lcls izeq[k y{; vkfFkZd fLFkjrk (economic stability) vFkkZr~ vkfFkZd fØ;kvksa ojkstxkj osQ Lrjksa esa fLFkjrk cuk;s j[kuk gSA vkfFkZd fLFkjrk cuk;s j[kus esa ljdkjh [kpZ dk D;k ;ksxnku gS] bldkfoospu igys gh fd;k tk pqdk gSA vc rks osQoy bl ckr dk fo'ys"k.k fd;k tkuk gS fd vkfFkZd fLFkjrkcuk;s j[kus esa djk/ku D;k ;ksxnku djrk gSA bl lEcU/ esa izks- yuZj (Prof. Lerner) dk ;g dFku Bhdgh gS fd djk/ku esa eq[; mís'; vkfFkZd fØ;kvksa osQ Lo:i o ifj.kke ij izHkko Mkyuk gksuk pkfg, vU; dksbZ,slk mís'; ugha tSls fd jktLo izkfIr vkfnA

djk/ku yksxksa osQ gkFk esa fo|eku Ø;'kfDr dks de dj nsrk gS vkSj bl izdkj mudk [kpZ ?kVk nsrk gSA miHkksxesa deh gks tkus ls mRikfnr dh tkus okyh oLrqvksa o lsokvksa dh leFkZ ek¡x (effective demand) Hkh degks tkrh gS vkSj tc leFkZ ek¡x ?kV tkrh gS rks mlls vkfFkZd fØ;kvksa o jkstxkj dk Lrj Hkh fxj tkrk gSA blosQfoijhr] miHkksx esa o`f¼ gksus ls O;kolkf;d fØ;kvksa o jkstxkj dh ek=kk esa o`f¼ gksrh gSA fodflr ns'kksa osQckjs esa ;g ckr vf/d lgh fl¼ gksrh gSA

tc miHkksx ?kVrk gS rks cprksa esa rFkk fuos'k esa o`f¼ gksrh gSA blls mRiknu dh fØ;kvksa] O;olk; rFkk jkstxkjesa Hkh o`f¼ gksrh gSA ;g ckr vYi&fodflr ns'kksa osQ ckjs esa vf/d lgh fl¼ gksrh gSA


uksV

yksd foÙk

bl izdkj] djk/ku tc miHkksx osQ lkekU; Lrj dks fxjkrk gS vkSj cprksa dks c<+krk gS rks mlls O;kolkf;dfØ;kvksa o jkstxkj dk Lrj fxjus yxrk gS] fo'ks"k :i ls fodflr ns'kksa esa] blh izdkj] tc djkèkku cprksa ofuos'k dks grksRlkfgr djrk gS rks mlls O;kolkf;d fØ;kvksa o jkstxkj dk Lrj fxjus yx tkrk gS] fo'ks"k :ils vYifodflr ns'kksa esaA

VkLd jkstxkj ij djk/ku osQ izHkko dk la{ksi esa mYys[k djsaA

14-6 djkjksi.k vkSj vkfFkZd fLFkjrk (Taxation and Economic Stability)

fdlh Hkh vFkZO;oLFkk osQ fodkl osQ fy, vkfFkZd fLFkjrk dk jguk vko';d gSA lekt osQ vkfFkZd thou dkfu;eu djus osQ fy, ljdkj djkjksi.k dk lgkjk ys ldrh gSA bl lEcU/ esa izks- yuZj dk er gS] ¶djkjksi.kdk ,dek=k mís'; ns'k esa vkfFkZd fØ;kvksa vFkkZr~ mRiknu] forj.k ,oa miHkksx lEcU/h fØ;kvksa osQ vkdkj dksfu;fer djuk gh gksuk pkfg,A¸

14-6-1 djk/ku rFkk eqnzkLiQhfr (Taxation and Inflation)

eqnzkLiQhfr (Inflation) rFkk eUnh (depression) dh vof/;ksa esa djk/ku fHkUu&fHkUu izdkj osQ ;ksxnku djldrk gSA eqnzkLiQhfr osQ fnuksa esa djk/ku dk mís'; yksxksa osQ gkFkksa esa ls Ø;'kfDr dks de djuk gksrk gSA vr%u;s dj yxkus rFkk izpfyr djksa dh njksa esa o`f¼ djus ls miHkksx ij jksd yxrh gS] ftlls leFkZ ek¡x dk Lrjfxjrk gS vkSj mlls dherksa eas fLFkjrk ykus esa enn feyrh gSA ;gh ugha eqnzk LiQhfr osQ fnuksa eas] Hkkjh dj yxusls izpfyr rFkk djksa dh njksa esa o`f¼ gksus ls Ø;'kfDr (purchasing power) yksxksa osQ gkFkksa esa ls ljdkjdh vksj dks LFkkukUrfjr gks tkrh gS] ftldk fd ;fn leqfpr :i ls mRiknu dk;ks± osQ fy, mi;ksx fd;k tk,rks mlls vkfFkZd fØ;kvksa o jkstxkj dk Lrj Å¡pk mBrk gS vkSj oLrqvksa rFkk lsokvksa dh iwfrZ esa okafNr o`f¼gksus ls c<+rh gqbZ dhersa #dus yxrh gSaA eqnzkLiQhfr osQ fnuksa esa oqQN dj lEcU/h NwVsa rFkk dj&fj;k;rsa nsukHkh blfy, t:jh gks ldrk gS rkfd cprksa ij fuos'k dh nj esa o`f¼ djosQ mRiknu c<+k;k tk losQA mnkgj.kosQ fy,] cprksa dks djk/ku ls eqDr fd;k tk ldrk gS vFkok mu cprksa dks dj&eqDr j[kk tk ldrk gS ftudkmi;ksx ches dh fdLrsa vnk djus esa fd;k tkrk gksA ;gh ugha] mRiknu dks izksRlkgu nsus osQ fy, u;s LFkkfirgksus okys m|ksxksa dks ;k rks iw.kZr;k dj&eqDr j[kk tk ldrk gS vFkok oqQN o"kks± rd mu ij gYdh njksa ls djyxk;s tk ldrs gSaA

14-6-2 djk/ku rFkk eUnh (Taxation and Depression)

tSlk fd Åij crk;k tk pqdk gS] djk/ku yksxksa osQ gkFk esa fo|eku Ø;'kfDr dks de dj nsrk gSA bl izdkj]djk/ku Ø;'kfDr dks yksxksa osQ gkFkksa esa ls ljdkj dh vksj dks LFkkukUrfjr dj nsrk gS ftlosQ dkj.k miHkksxgrksRlkfgr gksrk gS vkSj mlls oLrqvksa rFkk lsokvksa dh leFkZ ek¡x (effective demand) esa deh gks tkrhgSA leFkZ ek¡x osQ ?kVus ls eUnh dh rhozrk esa o`f¼ gksrh gSA vr% volkn dky (eUnh dh vofèk) esa;fn djksa dh ek=kk rFkk njksa esa deh dj nh tk, rks vkfFkZd fØ;kvksa o jkstxkj osQ Lrj ij mlls vuqowQy izHkkoiM+ ldrs gSaA blosQ vfrfjDr] djksa osQ }kjk ,d=k ljdkjh vk; dks lM+dksa tSlh tuksi;ksxh lsokvksa (publicutility services) osQ fuekZ.k ij O;; fd;k tk ldrk gS rkfd oLrqvksa vkSj lsokvksa dh leFkZ ek¡x esa o`f¼gks losQA ;gh ugha] tks dj lekt osQ fu/Zu oxZ ij vf/d cks> Mkyrs gSa] tSls fd lkekU;r% fu/Zu yksxksa }kjkiz;ksx dh tkus okyh oLrqvksa ij yxus okys mRiknu&dj rFkk fcØh&dj] ;fn bu djksa esa] deh dj nh tk, rksvkfFkZd fØ;kvksa o jkstxkj osQ Lrj ij okaNuh; izHkko iM+ ldrs gSaA bl izdkj osQ djksa osQ ?kVkus ls ,d vksjrks O;fDr;ksa osQ miHkksx O;; c<+saxs vkSj nwljh vksj mRikndksa o foozsQrkvksa dh vk; Hkh c<+ tk;sxh vkSj os mRiknuc<+kus dks izsfjr gksaxsA ifj.kkeLo:i vk;] jkstxkj ,oa fofu;ksx esa o`f¼ gksxhA

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fu/Zu vk; okys oxks± ls lEcfU/r yksx lkekU;r% viuh vk; dk vf/dka'k Hkkx [kpZ dj nsrs gSaA vr% ;fn,sls djksa esa deh dh xbZ rks mlls oqQy O;; esa Bksl o`f¼ gksxhA blosQ foijhr] tks dj /uh oxZ osQ yksxksa ijvf/d izHkko Mkyrs gSa muls miHkksx vf/d grksRlkfgr ugha gksrkA vr% muesa ,slh gh deh djus dh dksbZvko';drk ugha gksrhA okLro esa] eUnhdky esa djk/ku dk mís'; ;g gksuk pkfg, fd fu/Zu yksxksa dh Ø;'kfDr esa o`f¼ dh tk, vkSj ;g mís'; rc izkIr gks ldrk gS tcfd bu yksxksa ij djk/ku dk de cks> Mkyktk, vkSj Ø;&'kfDr lekt osQ /uh oxZ osQ ikl ls bu yksxksa osQ ikl dks LFkkukUrfjr dh tk,A ?kkVs dk ctV(deficit budget) cukdj Hkh bu yksxksa dh Ø;&'kfDr esa o`f¼ dh tk ldrh gSA bu yksxksa dh Ø;&'kfDresa o`f¼ gksus ls oqQy leFkZ ek¡x esa Hkh o`f¼ gksrh gS vkSj mlosQ iQyLo:i O;kolkf;d fØ;k rFkk jkstxkj dkLrj Hkh Å¡pk mBrk gSA

Li"V gS fd eqnzkLiQhfr dky esa u;s djksa dks yxkdj ,oa iqjkus djksa dh njksa esa o`f¼ dj rFkk eqnzk laoqQpu esadjksa dks gVkdj ;k djksa dks de djosQ vkfFkZd fLFkjrk izkIr dh tk ldrh gSA vk/qfud vFkZ'kkL=kh blsdk;kZRed foÙk (Functional Finance) osQ uke ls iqdkjrs gSa tks vkfFkZd uhfr dk eq[; vax gSA

14-7 djk/ku osQ fu;kedh; izHkko (Regulatory Effects of Taxation)

djk/ku dk mi;ksx mRiknu rFkk miHkksx osQ fu;eu (regulation) osQ ,d lk/u osQ :i esa Hkh fd;k tkldrk gSA mnkgj.k osQ fy,] oqQy oLrqvksa osQ mRiknu dks djksa ls eqDr djosQ vkSj oqQN vU; oLrqvksa osQ mRiknuij Hkkjh dj yxkdj mRiknu dh izÑfr rFkk ek=kk dks fu;fer fd;k tk ldrk gSA ;gh ugha] oqQN oLrqvksa osQmRiknu rFkk iz;ksx ij dj yxkdj miHkksx dks fu;fU=kr fd;k tk ldrk gSA mnkgj.k osQ fy,] oqQN djksa dkmís'; ;g gks ldrk gS fd 'kjkc tSlh oqQN gkfudkjd oLrqvksa osQ miHkksx rFkk mRiknu dks de fd;k tk,Ablh izdkj] vk;kr rFkk fu;kZr dj ns'k osQ vUrjkZ"Vªh; O;kikj dks fu;fU=kr dj ldrs gSaA rFkkfi] ;gk¡ ;gmYys[kuh; gS fd ns'k osQ miHkksx rFkk mRiknu dh ek=kk dk fu;eu djus osQ fy, vosQyk djk/ku gh lnk i;kZIrgksrk gks] ,slh ckr ughaA miHkksx rFkk mRiknu dks fu;fU=kr djus osQ fy, djk/ku osQ lkFk&lkFk fu;U=k.k osQ vU;vusd mik; Hkh viukus gksrs gSaA


fuEufyf[kr dFkuksa esa lR; vFkok vlR; dFku dh igpku djsa(State whether the following statements are True or False) :

11. yksd foÙk dk ,d lcls izeq[k y{; vkfFkZd fLFkjrk cuk;s j[kuk gSA

12. djk/ku yksxksa osQ gkFk esa fo|eku Ø;'kfDr dks c<+k nsrk gSA

13. tc miHkksx ?kVrk gS rks cprksa esa rFkk fuos'k esa o`f¼ gksrh gSA

14. fdlh Hkh vFkZO;oLFkk osQ fodkl osQ fy, vkfFkZd fLFkjrk dk jguk vko';d ugha gSA

15. eqnzkLiQhfr osQ fnuksa esa djk/ku dk mís'; yksxksa osQ gkFkksa esa ls Ø;'kfDr dks de djuk gksrk gSA


• dj lEcU/ uhfr viukrs le; eq[; mís'; osQoy vkfFkZd ykHk ;k vkf/D; izkIr djuk ugha gksukpkfg, vfirq vFkZO;oLFkk esa fLFkjrk cuk;s j[kuk vkSj rsth ls eUnh dks jksduk Hkh gksuk pkfg,A

• djk/ku dk vFkZ gS O;fDrxr gkFkksa esa ls ljdkj dh vksj dks Ø;'kfDr (purchasing power) dkLFkkukUrj.kA vU; 'kCnksa esa bldk eryc gS djnkrk dh Ø;'kfDr esa deh gksuk rFkk thou dh vfuok;Z]vkjkenk;d ,oa foykflrk dh oLrqvksa dks izkIr djus dh mldh ;ksX;rk esa deh vkukA


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yksd foÙk

• fuos'k (invest) djus dh ;ksX;rk bl ckr ij fuHkZj gksrh gS fd fdrus lk/u vFkkZr~ cprsa (savings)

fuos'k osQ fy, miyC/ gSaA

• djk/ku yksxksa osQ dke djus] cpr djus rFkk fuos'k djus dh izsj.kkvksa (incentive) ij izHkko MkyrkgS vkSj bl fLFkfr esa mRiknu rks Lo;eso izHkkfor gks tkrk gSA

• dke djus rFkk cpr djus dh bPNk ij vk;&dj dh vis{kk O;;&dj (expenditure tax) osQizHkko vf/d vuqowQy (favourable) gks ldrs gSaA ,d vkjksgh O;;&dj miHkksx ij fd;s tkus okysO;FkZ osQ [kpks± dks grksRlkfgr djrk gS vkSj cpr rFkk fuos'k (investment) dks izksRlkfgr djrk gSAO;;&dj dk mi;ksx miHkksx osQ Lo:i dks ifjofrZr djus esa Hkh fd;k tk ldrk gSA

• vk; osQ izfr O;fDr dh ek¡x dks ykspnkj (elastic) rc dgk tkrk gS tcfd O;fDr viuh vk; osQorZeku Lrj dks cuk;s j[kus osQ fy, vf/d mRlqd ugha gksrk vkSj vk; dh mruh gh ek=kk izkIr djusosQ fy, og dM+h esgur djus dks rS;kj ugha gksrkA

• vk; osQ izfr O;fDr dh ek¡x dks ykspghu (inelastic) rc dgk tkrk gS tcfd viuh fuf'pr vk;dks cuk;s j[kus dh bPNk mlesa dkiQh rhoz gksrh gS vkSj og dj dh vnk;xh osQ ckn Hkh viuh vk;dks 12] 000 ` osQ iwoZ Lrj ij gh cuk;s j[kus osQ fy, vf/d dke djus dks dfVc¼ gSA

• ns'k esa mRiknu rFkk jk"Vªh; vk; dh ek=kk yksxksa dh dke djus rFkk cpr djus dh ;ksX;rk o bPNkij fuHkZj gksrh gS fdUrq mRiknu dk xBu rFkk izfr:i bl ckr ij fuHkZj gksrk gS fd fofHkUu m|ksxksaosQ chp rFkk fofHkUu {ks=kksa osQ chp lk/uksa dk c¡Vokjk fdl izdkj gksrk gSA fofHkUu m|ksxksa rFkk{ks=kksa osQ chp lkèkuksa dk vUrj.k ;k fn'kk&ifjorZu (diversion) djus osQ fy, djk/ku dks jktdks"kh;uhfr (fiscal policy) osQ ,d vL=k osQ :i esa iz;qDr fd;k tk ldrk gSA

• lk/uksa dks oqQN vUrj.k ;k fn'kk&ifjorZu ykHkdkjh gksrs gSaA miHkksx osQ gkfudkjd inkFkks± tSls fdeknd inkFkks± ij yxk;k x;k djk/ku muosQ mRiknu dks grksRlkfgr dj nsrk gSA

• vfuok;Z vko';drkvksa osQ inkFkks± rFkk lkekU; miHkksx osQ inkFkks± ij yxk;s tkus okys djksa dks lkekftdn`f"V ls ok¡Nuh; ugha ekuk tkrkA ,sls inkFkks± ij dj yxkus ls mudh dhersa c<+ tkrh gSa vkSj dhersac<+us ls ,sls inkFkks± dk miHkksx ?kV tkrk gSA

• izfrf"Br vFkZ'kkfL=k;ksa tSls ,Me fLeFk] fjdkMksZ] fey vkfn osQ vuqlkj djkjksi.k dk eq[; mís';jktLo izkIr djuk gSA teZu vFkZ'kkL=kh oSxuj (Wagner) dks ,sls loZizFke vFkZ'kkfL=k;ksa esa fxuk tkldrk gS ftUgksaus bl ckr ij tksj fn;k fd djk/ku dk mi;ksx vk; dh vlekurkvksa dks de djusosQ ,d vL=k osQ :i esa fd;k tkuk pkfg,A

• fodflr vFkZO;oLFkk okys ns'k esa] tgk¡ fd mRiknu vius b"Vre Lrj (optimum level) ij igq¡ppqdk gksrk gS] djk/ku dk mís'; ;g gksrk gS fd lekt esa vk; rFkk /u dk leU;k;iw.kZ forj.k fd;ktk, vkSj mRiknu osQ orZeku Lrj dks cuk;s j[kk tk,A nwljh vksj ,d vYifodflr ns'k esa leL;kbruh vklku ugha gksrh] cfYd cM+h tfVy gksrh gSA


• rj”khg (Preference)µizeq[krkA

• fuos'k (Invest)µoaQiuh vkfn esa ykHk gsrq jde yxkukA

• m|eh (Enterprisers)µifjJehA

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1- mRiknu osQ xBu rFkk Lo:i ij djk/ku osQ izHkkoksa dk o.kZu djsaA

2- djnkrkvksa dh euksn'kk dks izHkkfor djus okys dkjdksa dk o.kZu djsaA

3- ykspnkj ek¡x ,oa csykspnkj ek¡x esa D;k varj gS\

4- djksa dh izÑfr ls vkidk D;k vfHkizk; gS\

5- vk; osQ izfr O;fDr dh ek¡x ykspghu gksus osQ fy, mÙkjnk;h rRo dkSu&dkSu ls gSa\


1. egÙoiw.kZ 2. Ø;'kfDr 3. izsfjr 4. leku

5. varj.k 6. (v) 7. (c) 8. (l)

9. (n) 10. (c) 11. lR; 12. vlR;

13. lR; 14. vlR; 15. lR;A







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yksd foÙk

bdkbZµ15: yksd Í.k % lkoZtfud vkSj futh Í.k osQ vFkZ

,oa bldh lhek,¡(Public Debt : Meaning of Public and Private

Debt and its Limitations)


mís'; (Objectives)


15.1 futh (O;fDrxr) vkSj yksd Í.k dh rqyuk (Comparison between Private and

Public Debt)

15.2 yksd Í.k osQ mís'; (Objects of Public Debt)

15.3 yksd Í.k dk oxhZdj.k (Classification of Public Debt)



15.6 vH;kl&iz'u (Review Questions)15.7 lUnHkZ iqLrosaQ (Further Readings)

mís'; (Objectives)


• futh vkSj yksd Í.k dh rqyukRed O;k[;k djus gsrqA

• yksd Í.k osQ mís'; dks tkuus gsrqA

• yksd Í.k osQ oxhZdj.k dks le>us gsrqA


lkoZtfud Í.k] jkT; }kjk vk; izkIr djus dk ,d lkèku gSA yksd vFkok lkoZtfud Í.k ml Í.k dks dgrsgSa ftls fd jkT; (state) viuh iztk ls vFkok vU; ns'kksa osQ ukxfjdksa ls ysrk gSA ljdkj tc mèkkj ysrh gSrks mlls yksd Í.k dk tUe gksrk gSA ljdkj cSadksa] O;kolkf;d laxBuksa] O;olk; x`gksa rFkk O;fDr;ksa ls mèkkjys ldrh gSA ljdkj ns'k osQ vUnj ls mèkkj ys ldrh gS vkSj ns'k osQ ckgj ls Hkh] vFkok nksuksa txgksa ls HkhAyksd Í.k vkerkSj ij ckW.Mksa osQ :i esa (vFkok ;fn Í.k FkksM+s le; osQ fy, pkfg,] rks jktdks"kh;&i=k osQ:i esa) gksrk gSA bu ckW.Mksa esa ljdkj ;g ok;nk djrh gS fd og fuèkkZfjr le; esa ewyèku dh okfilh osQ lkFkgh] ckW.Mksa osQ èkkjdksa dks iw.kZ fuèkkZfjr nj ls Hkh fu;fer le;kUrjksa ij vFkok vUr esa ,deq'r èkujkf'k osQ :i

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bdkbZ—15% yksd ½.k% lkoZtfud vkSj futh ½.k osQ vFkZ ,oa bldh lhek,¡

esa C;kt dh Hkh vnk;xh djsxhA Í.k ljdkj dh vk; dk vfUre Ïksr gksrk gSA MkYVu osQ vuqlkj] ¶lkoZtfudvfèkdkfj;ksa dh vk; izkIr djus dk ,d <ax lkoZtfud Í.k Hkh gSA¸

izks- ts- osQ- esgrk osQ vuqlkj] ¶lkoZtfud Í.k vis{kkÑr vkèkqfud ?kVuk gS rFkk fo'o esa turkfU=kd ljdkjksaosQ fodkl osQ lkFk O;ogkj esa vk;k gSA¸ ,Me fLeFk dk dFku Fkk fd ¶lkoZtfud Í.k ls ;q¼ ,oafiQtwy[kphZ tSlh ifjfLFkfr;k¡ mRiUu gks tkrh gSaA ijUrq vkèkqfud vFkZ'kkL=kh bls cqjk ugha ekursA¸

mèkkj ysus osQ dkj.k (Causes of Borrowing)

ljdkj blfy, mèkkj ys ldrh gS D;ksafd gks ldrk gS fd pkyw vk; muosQ [kpks± dks iwjk djus osQ fy, i;kZIru iM+rh gksA oqQy vkdfLed ,oa vlEHkkfor [kpZ lkeus vk tkus osQ dkj.k Hkh ljdkj dks mèkkj ysuk iM+ ldrkgS D;ksafd dj&vk; esa ml lhek rd o`f¼ dj lduk ,dne lEHko ugha gksrkA ljdkj iw¡thxr [kpks± dh foÙkh;O;oLFkk osQ fy, Hkh mèkkj ys ldrh gS D;ksafd pkyw vk; (current revenue) bl mís'; dh iwfrZ osQ fy,i;kZIr ugha gksxhA

eUnh dh vofèk esa] tc futh ek¡x (private demand) vi;kZIr gksrh gS rks ljdkj yksxksa dh csdkj iM+h gqbZcprksa dks vkèkkj osQ :i esa ys ysrh gS vkSj leFkZ ek¡x (effective demand) esa o`f¼ djus osQ fy, mUgsa [kpZdjrh gS vkSj bl izdkj lekt esa vfrfjDr vk; rFkk jkstxkj iSnk dj nsrh gSA blosQ foijhr] eqnzk&LiQhfr dhfLFkfr esa tc leFkZ ek¡x pkyw ewY;ksa ij miyCèk oLrqvksa o lsokvksa dh iw£r ls vfèkd gksrh gS rks ljdkj viuhvko';drk ls vfèkd dj yxkrh gS vkSj mls [kpZ djrh gS rkfd iQkyrw Ø;&'kfDr osQ lEiw.kZ vFkok vkaf'kdHkkx dk :i&ifjorZu djosQ 'kqf¼dj.k gks losQA ljdkj djksa ls izkIr bl iQkyrw jkf'k ,d&nwljs osQ iwjd gSaAbl dkj.k jktdks"kh; uhfr dks liQyrkiwoZd fØ;kfUor ugha fd;k tk ldrk gSA

(1) jk"Vªh; vk; esa djksa dk de fgLlkµLorU=krk&izkfIr osQ i'pkr~ Hkkjr dh jk"Vªh; vk; esa pkj xquh lsT;knk o`f¼ gqbZ gS tcfd jk"Vªh; vk; esa dj ls gksus okyh vk; osQ izfr'kr esa ml vuqikr ls de o`f¼ gqbZ gSAorZeku esa jk"Vªh; vk; esa dj dk 20 izfr'kr ls Hkh de fgLlk gS tcfd ;g izfr'kr vesfjdk esa22-42 izfr'kr] LohMu esa 26-3 izfr'kr] vkLVªsfy;k esa 27-9 izfr'kr] uhnjySaM esa 29-2 izfr'kr rFkk baXySaM esa30-4 izfr'kr jgk gSA blosQ vfrfjDr bu ns'kksa esa djksa ls izkIr vk; dk vfèkdka'k fgLlk izR;{k djksa ls izkIrgksrk gS tcfd Hkkjr esa dj vk; dk T;knkrj fgLlk vizR;{k djksa dk gksrk gSA bl izdkj dh fLFkfr esa jktdks"kh;mik; vFkZO;oLFkk esa fodkl dks c<+kus esa vfèkd lgk;d fl¼ ugha gks ldrsA

(2) vizR;{k djksa dh vfèkdrkµHkkjrh; dj iz.kkyh esa vizR;{k djksa dh vfèkdrk gS tks U;k;laxr ugha gSA;kstukdky esa vizR;{k djksa esa bruh rsth ls o`f¼ gqbZ gS fd lEiw.kZ dj O;oLFkk vlarqfyr ,oa vU;k;iw.kZ cuxbZ gSA vizR;{k djksa dk T;knkrj Hkkj èkuh oxZ dh vis{kk fuèkZuksa dks ogu djuk iM+rk gS ftlls lekt esavk£Fkd fo"kerk,¡ c<+h gSaA bl lEcUèk esa izks- osQ- Vh- 'kkg us Bhd gh dgk gS] ¶;|fi èkuh oxZ esa dj {kerkvfèkd gksrh gS tcfd mu ij dj&Hkkj cgqr de gSA blosQ foijhr fuèkZu oxZ ij dj dk Hkkj 'ksj osQ fgLlsosQ cjkcj gS tcfd ogu djus dh {kerk HksM+ osQ cPps osQ cjkcj gSA¸

(3) voqQ'ky dj iz.kkyhµHkkjrh; dj iz.kkyh dk;ZoqQ'ky ugha gSA Hkkjr esa dj oapuk vke gS D;ksafd gekjhdj&iz.kkyh nks"kiw.kZ gSA izks- oSQYMksj osQ vuqeku osQ vuqlkj Hkkjr esa 200 ls 300 djksM+ #i;s izfro"kZ dj oapukgksrh gSA blosQ vfrfjDr vk;&dj dk lEiw.kZ fgLlk olwy ugha fd;k tkrk gSA Hkkjr esa vk;dj dk 70 izfr'krls de fgLlk gh olwy fd;k tkrk gSA

(4) lkoZtfud vk; dk viO;;µHkkjr esa lkoZtfud O;; dk dkiQh Hkkx viO;; gksrk gSA xSj&fodklifj;kstukvksa ij dkiQh O;; fd;k tkrk gS] blosQ vfrfjDr oqQN ifj;kstuk,¡ osQoy izfr"Bk osQ vkèkkj ij 'kq:dj nh tkrh gSaA muesa cM+h ek=kk esa O;; dj fn;k tkrk gS tcfd turk dks blls dksbZ ykHk ugha izkIr gksrkgSA ljdkjh foHkkxksa ij dkiQh ek=kk esa O;; fd;k tkrk gS tcfd ogk¡ Hkz"Vkpkj] fj'or[kksjh ,oa ykyiQhrk'kkghdk jkT; dk;e gS vkSj dke foyEc ls gksrs gSa ftlosQ dkj.k mRikndrk esa fxjkoV vkrh gSA


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yksd foÙk

(5) c<+rk gqvk lkoZtfud Í.kµHkkjr esa iapo"khZ; ;kstukvksa dks liQy cukus osQ fy, cM+h ek=kk esa foÙkh;lkèkuksa dh vko';drk iM+rh gSA bldh iw£r osQ fy, lkoZtfud Í.k dk lgkjk fy;k tkrk gSA foxr o"kks± esablosQ Hkkj esa fujUrj o`f¼ gqbZ gSA fons'kh Í.kksa ij vR;fèkd fuHkZjrk osQ dkj.k vk£Fkd fodkl dh ;kstukvksaesa vfuf'prrk iSnk gks xbZ gSA fons'kh Í.kksa osQ Hkkj c<+us ls oqQN jktuSfrd [krjs Hkh mRiUu gks ldrs gSaA vr%;g vko';d gS fd fons'kh Í.kksa ls tYnh ls tYnh eqfDr ikdj vkRefuHkZjrk dh vksj vxzlj gksA

uksV~l Lora=krk&izkfIr osQ i'pkr~ Hkkjr dh jk"Vªh; vk; esa pkj xquh o`f¼ gqbZ gSA

jktdks"kh; uhfr esa lqèkkj osQ lq>ko (Suggestions to Improve Fiscal Policy)

Hkkjr esa vk£Fkd fodkl dks nzqr xfr nsus osQ fy, jktdks"kh; uhfr esa lqèkkj djuk cgqr vko';d gSA blosQ fy,oqQN lq>ko fn;s tk ldrs gSaµ

(1) djkjksi.k ls vfèkd vk;µvk£Fkd fodkl osQ fy, c<+rs gq, lkoZtfud O;; dh iw£r osQ fy, ;gvko';d gS fd jkT; ljdkj djkjksi.k ls vfèkd vk; izkIr djus dh dksf'k'k djsA blosQ fy, djkjksi.k osQu;s {ks=k <w¡<us vko';d gSaA djksa dks olwy djrs le; ferO;f;rk cjruh cgqr t:jh gSA vizR;{k djksa dk Hkkjtks fuèkZuksa ij iM+rk gS de fd;k tk,A Ñf"k vk; ij dj yxk;k tkuk pkfg, ftlls ljdkjh vk; esa o`f¼ gksxhrFkk Ñf"k rFkk xSj&Ñf"k {ks=k osQ djksa esa lekurk ykbZ tk losQA

(2) dj vioapu dks jksdukµdj iz.kkyh vfèkd U;k;laxr ,oa O;kogkfjd cuk;h tk, rFkk dj&iz'kkluoqQ'ky cuk;k tk, rkfd djksa esa de ls de pksjh gksA dj <k¡ps esa ifjorZu bl rjg ls fd;k tk, rkfd jk"Vªh;vk; esa o`f¼ osQ lkFk djksa dk fgLlk Hkh c<+sA

(3) xSj&osru oxZ ij dj&HkkjµxSj&osru oxZ Å¡ph vk; izkIr djus osQ i'pkr~ djksa ls cp tkrk gS ;k cgqrde ek=kk esa dj nsrk gSA ;g oxZ viuh vk; dk T;knkrj Hkkx vuko';d miHkksx ij O;; djrk gSA dj&iz.kkyhesa bl izdkj osQ ifjorZu fd;s tk,¡ rkfd ;s yksx djksa ls u cp losaQA

(4) lkoZtfud m|ksxksa dh dk;ZoqQ'kyrk esa o`f¼µnqHkkZX;o'k Hkkjr esa lkoZtfud m|ksxksa ls i;kZIr ek=kk esavk; izkIr ugha gksrh gSA T;knkrj m|ksx ?kkVs esa gh jgrs gSaA blfy, t:jh gS fd mudh dk;Z&oqQ'kyrk esa o`f¼dh tk, vkSj bl vk; dks fodkl dk;ks± esa O;; fd;k tk,A

(5) lkekftd lsokvksa ,oa dY;k.k ij vfèkd O;;µvizR;{k djksa dk Hkkj tks fuèkZuksa ij vfèkd iM+rk gS];fn mls ugha Vkyk tk ldrk gS rks lkoZtfud O;; mu lkekftd lsokvksa vkSj dY;k.k ij djsa rkfd mldkvfèkd ykHk fuèkZuksa dks feysA bl lEcUèk esa f'k{kk] LokLF; vkfn lsokvksa ij vfèkd O;; fd;k tk,A

(6) cpr ,oa iw¡th fuekZ.k dks izksRlkguµHkkjr esa vk£Fkd fodkl osQ fy, iw¡th fuekZ.k dh cgqr vko';drkgSA jktdks"kh; uhfr }kjk miHkksx dks grksRlkfgr fd;k tk, rFkk cpr dks izksRlkfgr fd;k tk,A

(7) fons'kh Í.kksa ij de fuHkZjrkµjktdks"kh; uhfr esa bl izdkj ifjorZu djus dh vko';drk gS fd gekjhfons'kh Í.kksa ij fuHkZjrk de gks losQA ;g Bhd gS fd vk£Fkd fodkl dks nqzrxfr iznku djus osQ fy, fons'khÍ.k dk mi;ksx eUnh osQ le; fy, x;s Í.kksa dh vnk;xh esa vFkok Hkkoh vko';drkvksa dh iw£r esa fd;ktkrk gSA bl izdkj] ;g Li"V gS fd ,d foosdiw.kZ ljdkjh Í.k uhfr dk mi;ksx eUnh vFkok rsth dh fLFkfr;ksadk lkeuk djus esa fd;k tk ldrk gSA

foxr oqQN o"kk± esa] ljdkj osQ dk;ks± dk vlkèkkj.k :i ls foLrkj gqvk gS vkSj blls mldh vk; rFkk iw¡thxr[kpks± esa Hkh o`f¼ gqbZ gSA vkèkqfud ;q¼ ,oa muosQ dkj.k izfrj{kk&O;; esa gksus okyh o`f¼ ls Hkh ljdkjh [kpZdk foLrkj gqvk gS vkSj ;g c<+k gqvk [kpZ Hkh ljdkjh Í.k esa gksus okyh O;kid o`f¼ osQ fy, mÙkjnk;h jgkgSA

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15-1 futh (O;fDrxr) vkSj yksd Í.k dh rqyuk(Comparison between Private and Public Debt)

futh vFkok xSj&ljdkjh Í.k vkSj ljdkjh Í.k osQ chp vusd lekurk,¡ rFkk vlekurk,¡ ikbZ tkrh gSaA izkbosVO;fDr vkSj O;olk;&x`g mèkkj fy, x, èku dk mi;ksx oqQN lkèkuksa dh izkfIr osQ fy, djrs gSaA vr% futhÍ.k èku dks ,d mi;ksx ls gVkdj nwljs mi;ksx dh vksj LFkkukUrfjr dj nsrk gSA blh izdkj] yksd Í.k lsvk'k; gS fd mu mRikndh; mi;ksxksa (productive uses) dk ftUgsa fd xSj&ljdkjh {ks=k ilUn djrk gS] mumi;ksxksa osQ fy, cfynku (sacrifice) djuk ftUgsa fd ljdkj ilUn djrh gSA bl izdkj ljdkjh rFkkxSj&ljdkjh Í.k] nksuksa esa gh ewyr% èku dk ,d mi;ksx ls nwljs mi;ksx dh vksj dks LFkkukUrj.k gksrk gSA

yksd rFkk futh Í.k osQ chp ik;s tkus okys eq[; vUrj fuEu izdkj gSaµ

(1) ljdkj osQ ikl Í.k ysus osQ vkUrfjd vkSj cká nksuksa gh izdkj osQ Ïksr gksrs gSa fdUrq O;fDr;ksa dks ,slsÏksr (sources) miyCèk ugha gksrsA

(2) ljdkj }kjk fy, x;s Í.kksa dk mi;ksx lEiw.kZ lekt osQ fy, fd;k tkrk gS fdUrq futh Í.kksa osQ }kjk izkIrèku dk mi;ksx osQoy mèkkj ysus okys O;fDr osQ ykHk osQ fy, gh fd;k tkrk gSA

(3) ljdkj yksxksa dks mèkkj nsus osQ fy, ckè; dj ldrh gS fdUrq O;fDr ,slk ugha dj ldrkA

(4) pw¡fd jkT; dh lk[k vPNh gksrh gS] vr% futh Í.kksa osQ eqdkcys ljdkjh Í.kksa ij C;kt dh nj uhphgksrh gS] ;|fi ;g gksrk gS fd oqQN fuxe (corporations) ljdkj tSlh gh ljy njksa ij Í.k izkIr dj ysaA

(5) ljdkj rks lkèkkj.kr;k mRikndh; dk;ks± osQ fy, gh mèkkj ysrh gS fdUrq O;fDr miHkksx osQ fy, Hkh mèkkjys ldrk gSA

(6) yksd Í.kksa dh okfilh vnk;xh yksd vk; ls] ftlesa fd yksd m|eksa dh vk; Hkh lfEefyr gksrh gS] dhtkrh gS fdUrq O;fDr viuh futh dekbZ esa ls Í.kkas dks vnk;xh djrk gSA vr% yksd Í.k ls Hkkj dh izÑfrfuth Í.k osQ Hkkj dh izÑfr (nature) ls fHkUu gksrh gSA

(7) vUr esa] ljdkj ,d uhfr (policy) osQ :i esa mèkkj (borrowing) dk vkJ; ys ldrh gS] Hkys ghmldks èku dh vko';drk gks ;k u gksA gks ldrk gS fd mèkkj ls vk£Fkd thou esa oqQN fLFkjrk ykus esa ennfeysA eqnzk&LiQhfr osQ fnuks esa ;g yksxksa osQ gkFkksa esa Ø;&'kfDr dh ek=kk de dj nsrk gS ftlls dherksa dks uhpsykus esa enn feyrh gSA eUnh osQ fnuksa esa ljdkj mèkkj }kjk oqQN fdLe osQ [kpsZ djus esa leFkZ gks tkrh gS ftllsO;kolkf;d fØ;kvksa o jkstxkj dk Lrj Å¡pk mBkus esa enn feyrh gSA ijUrq O;fDr dks ;fn èku dh vko';drku gks] rks og mèkkj ugha ysrkA

D;k vki tkurs gSa futh Í.k /u dks ,d mi;ksx ls gVkdj nwljs mi;ksx dh vksj LFkkukarfjr dj nsrk gSA



1. lkoZtfud Í.k jkT; }kjk vk; izkIr djus dk ,d --------- gSA

2. Lora=krk&izkfIr osQ i'pkr~ Hkkjr dh jk"Vªh; vk; esa --------- ls Hkh T;knk o`f¼ gqbZ gSA

3. Hkkjrh; dj iz.kkyh esa --------- djksa dh vf/drk gSA

4. --------- Í.k /u dks ,d mi;ksx ls gVkdj nwljs mi;ksx dh vksj LFkkukarfjr dj nsrk gSA

5. yksd Í.k ls Hkkj dh izÑfr futh Í.k osQ Hkkj dh izÑfr ls --------- gksrh gSA


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yksd foÙk

15-2 yksd Í.k osQ mís'; (Objects of Public Debt)

(1) vk; rFkk jktLo (Revenue)—yksd Í.k dk mís'; lkekU;r% ml [kkbZ dks ikVuk gksrk gS tks fdfdlh o"kZ esa izLrkfor [kpZ rFkk izR;kf'kr vk; (expected revenue) osQ chp mRiUu gks tkrh gSA

tc dHkh Hkh c<+s gq, iz'kklfud O;; osQ dkj.k vFkok ck<+] vdky] Hkwpky] o Nwr osQ jksx tSls vizR;kf'krvkdfLed ladVksa ls fuiVus osQ dkj.k ljdkj dh vk; mlosQ O;; ls de iM+ tkrh gS rks ljdkj ns'kh vFkokfons'kh Ïksrksa ls èku mèkkj ysdj dke pykrh gSA ;g ljdkj dh og vk; gksrh gS tks fd lHkh djksa rFkk vU;jktLo Ïksrksa ls i`Fkd~ gksrh gSA

(2) eUnh osQ fnuksa esa (In times of Depression)—eUnh ml n'kk dks dgrs gSa tcfd dhersa fxj jgh gksrhgSa] yksxksa esa èku m|eksa esa yxkus osQ lkgl dk vHkko gksrk gS vkSj Hkfo"; esa ykHk izkfIr dh vk'kk ugha gksrhA;g fLFkfr rc nwj dh tk ldrh gS tcfd oLrqvksa o lsokvkas dh ek¡x esa o`f¼ dj nh tk, vkSj ,slk rc gksldrk gS tcfd ns'k esa lkoZtfud fuekZ.k dk;ks± ij vFkok vR;ko';d tuksi;ksxh rFkk voLFkkiuk lsokvksa(infra structure services) ij fd;s tkus okys yksd [kpZ esa o`f¼ dj nh tk,A ij] ljdkjh [kpZ esa o`f¼rks rHkh gks ldrh gS tcfd ljdkjh vk; esa o`f¼ gks vkSj yksd vk; esa o`f¼ djkèkku osQ }kjk ugha dh tk ldrhD;ksafd blosQ izHkko esa dke djus rFkk fuos'k djus dh izsj.kk ij izfrowQy izHkko iM+rk gS tks fd leFkZ ek¡xesa vkSj deh dj nsrk gSA vr% ljdkj osQ lkeus mèkkj ysus dk gh jkLrk cprk gSA ljdkj fo'ks"k :i ls cSadksals mèkkj ysrh gS rkfd fuos'k osQ fy, foÙk izkIr dj losQ vkSj vk; o jkstxkj esa rFkk mlosQ iQyLo:i leFkZek¡x esa o`f¼ dj losQA bl izdkj fxjrh gqbZ dherksa dks jksdk tk ldrk gS vkSj ljdkj vFkZO;oLFkk dks eUnhdh fLFkfr esa mHkkjus esa rFkk le`f¼ ykus esa leFkZ gks tkrh gSA

(3) eqnzk&LiQhfr dks lekIr djuk (To Curb Inflation)—eqnzk&LiQhfr c<+rh gqbZ dherksa dh fLFkfr dkuke gSA vr% ljdkj Í.k ysdj yksxksa osQ gkFkksa esa ls dkiQh ek=kk esa Ø;&'kfDr okfil ys ldrh gS vkSj blizdkj dherksa dks c<+us ls jksd ldrh gSA fdUrq vkèkqfud vFkZ'kkL=kh ;g ekurs gS fd ljdkjh Í.k osQ eqdkcysdjkèkku eqnzk&liQhfr nwj djus dk vfèkd egÙoiw.kZ mik; fl¼ gksrk gS] D;ksafd ljdkjh mèkkj }kjk izkIr èkudks ;fn mRikndh; mi;ksx esa u yxk;k tk,] rks ljdkj ij mldh okilh dk mÙkjnkf;Ro vyx ls c<+ tkrkgSA ijUrq iQkyrw dj&vk; dks jktdks"k esa cM+h vklkuh ls csdkj Mkys j[kk tk ldrk gS rkfd vFkZO;oLFkk esamRiUu LiQhfrtud nckoksa dks lekIr fd;k tk losQA

(4) fodkl ;kstukvksa osQ fy, èku tqVkuk (To Finance Development Plans)—vYi&fodflrvFkZO;oLFkk esa lnk gh èku dh deh cuh jgrh gSA ,sls ns'kksa esa pw¡fd yksxksa dh djns; {kerk de gksrh gS] vr%ljdkj Hkkjh djkèkku dk Hkh vkJ; ugha ys ldrhA ijUrq ns'k ls xjhch nwj djus osQ fy, ;g Hkh vR;Urvko';d rFkk egÙoiw.kZ gksrk gS fd fodkl ;kstukvksa osQ foÙk dh O;oLFkk dh tk,A ,slh fLFkfr esa] ,dek=kjkLrk yksd Í.k dk gh cprk gSA vr% vYifodflr ns'kksa dh ljdkjsa fodkl ;kstukvksa dh foÙkh; O;oLFkk osQfy, ns'k osQ vUnj ls vFkok fons'kksa dh ljdkjksa vFkok O;fDr;ksa ls mèkkj ysrh gSA

(5) ljdkjh m|eksa osQ fy, èku izkIr djuk (To Finance Public Enterprises)—ljdkj vius }kjkpyk;s tkus okys okf.kfT;d m|eksa dh foÙkh; O;oLFkk osQ fy, Hkh èku mèkkj ysrh gSA ,sls m|e vkerkSj ijmRikndh; m|e gksrs gSa vkSj mUgsa oqQ'kyrk osQ lkFk lapkfyr djus dk nkf;Ro ljdkj dk gh gksrk gSA

(6) f'k{kk rFkk LokLF; lsokvksa dk foLrkj (Expansion of Education and Health Services)—

ljdkj f'k{kk rFkk LokLF; lsokvksa ,oa ,slh gh vU; lsokvksa osQ fuekZ.k o foLrkj osQ fy, Hkh mèkkj ys ldrhgS tks fd lkekU; lkekftd dY;k.k esa rks o`f¼ djrh gS fdUrq muls dksbZ izR;{k foÙkh; izfriQy izkIr ugha gksrkvkSj tks ekSfnzd n`f"V ls mRiknd (productive) Hkh ugha gksrhA

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(7) ;q¼ osQ fy, èku izkIr djuk (To Finance War)—ljdkj izfrj{kk dk;ks± osQ fy, Hkh mèkkj ys ldrhgSA c<+rs gq, vUrjkZ"Vªh; ruko rFkk vk.kfod ;q¼ osQ orZeku ;qx esa fdlh Hkh fons'kh vkØe.k ls viuh j{kkdjus osQ fy, izfrj{kk lsokvksa rFkk vkèkqfudre lkt&lTtk dh O;oLFkk gsrq cM+h ek=kk esa èku dh vko';drkgksrh gSA fdUrq osQoy djkèkku (taxation) osQ }kjk gh vkèkqfud ;q¼ksa osQ fy, èku tqVkuk cM+k dfBu gksrk gSAD;ksafd Hkkjh djkèkku dk mRiknu ij izfrowQy izHkko iM+rk gSA vr% bl fLFkfr ls fuiVus osQ fy, ljdkj ns'kosQ vUnj ls rFkk ns'k osQ ckgj ls yksd Í.kksa dk vkJ; ys ldrh gSA

(8) lkekftd lekt dh LFkkiuk osQ fy,µlektoknh lekt dh LFkkiuk osQ fy, orZeku le; esa ljdkjm|ksx o O;kikj dk jk"Vªh;dj.k dj jgh gS vkSj mudk lapkyu Hkh Lo;a dj jgh gS] ysfdu vkèkqfud m|ksxksaosQ lapkyu osQ fy, cM+h ek=kk esa iw¡th dh vko';drk gksrh gS] ftudh iw£r ljdkj osQoy Í.kksa }kjk ghdjrh gSA

(9) vk; izkIr gksus rd iz'kklfud dk;ks± dk O;; iwjk djus gsrqµljdkj dks djksa ls tks vk; izkIr gksrhgS og o"kZ osQ vUr esa miyCèk gks ikrh gS ijUrq O;; rks o"kZ osQ izkjEHk ls gh djuk iM+rk gSA vr% o"kZ osQ 'kq:esa èku osQ vHkko esa ljdkj Í.k ysdj O;; dj nsrh gS rFkk o"kZ osQ vUr esa vk; izkIr gksus ij mldk Hkqxrkudj nsrh gSA

(10) yksder dks vuqowQy cukus osQ fy,µtc ukxfjdksa dks dj nsus dh lkeF;Z ugha gksrh gS rks ljdkj dksÍ.k ysuk iM+rk gSA dHkh&dHkh turk dh djnku {kerk vfèkd gksus ij Hkh ljdkj tku&cw>dj djksa esa o`f¼blfy, ugha djrh gS fd yksder vuqowQy cuk jgsA vr% ljdkj Hkkjh dj yxkdj djnkrkvksa dks d"V ughansrh gSA

VkLd eqnzk&LiQhfr ij vius fopkj O;Dr dhft,A



6. vkdfLed ladV dh fLFkfr esa ljdkj fdu Ïksrksa ls /u m/kj ysdj dke pykrh gS\

(v) osQoy ns'kh (c) osQoy fons'kh

(l) ns'kh ;k fons'kh (n) lHkhA

7. eanh fdl n'kk dks dgrs gS\

(v) tc dhersa fxj jgh gksrh gSa (c) tc dhersa c<+ jgh gksrh gSa

(l) tc dhersa leku jgrh gSa (n) mijksDr lHkhA

8. vYi&fodflr vFkZO;oLFkk esa lnk fdldh deh cuh jgrh gS\

(v) Je dh (c) laxBu dh

(l) /u dh (n) lkgl dhA

15-3 yksd Í.k dk oxhZdj.k (Classification of Public Debt)

vFkZ'kkfL=k;ksa us Í.k osQ mi;ksx] mís';] vofèk] Hkqxrku dh 'krks± vkfn osQ vkèkkj ij bls vusd izdkj ls oxhZÑrfd;k gSA lkoZtfud Í.k dh fofHkUu fdLesa vxzfyf[kr gSaµ


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yksd foÙk

(1) vkUrfjd rFkk cká Í.k (Internal and External Debt)

vkUrfjd Í.k mu yksd Í.kksa dks dgrs gSa tks ns'k osQ vUnj ls gh fy, tkrs gSa] tcfd cká Í.k fons'khljdkjksa] fons'kh O;fDr;ksa] vUrjkZ"Vªh; laLFkkvksa osQ izfr ns'k dh nsunkfj;ksa dk izrhd gksrk gSA MkYVu osQ 'kCnksaesa] ¶dksbZ Í.k vkUrfjd gS ;fn mu O;fDr;ksa vFkok laLFkkvksa }kjk fn;k tkrk gS tks ml {ks=k esa jgrs gSa tks Í.kysus okys lkoZtfud vfèkdkjh }kjk fu;fU=kr fd;k tkrk gS] Í.k cká gS] ;fn mu O;fDr;ksa ;k laLFkkvksa }kjkfn;k tkrk gS tks ml {ks=k ls ckgj jgrs gSaA¸1 fons'kh Í.k ij C;kt dh vnk;xh ls Í.kh ns'k (debtor

country) dh fucy vk; de gks tkrh gS D;kasfd mldh vk; dk ,d Hkkx fons'kkas dks pyk tkrk gS] fdUrqvkUrfjd Í.kksa osQ C;kt dh vnk;xh djus ls ,slk dksbZ izHkko ugha iM+rkA vkUrfjd Í.kksa ij C;kt pkgsdjnkrkvksa ij NksM+ fn;k tk, vFkok muls ys fy;k tk, vkSj ;q¼&dtks± osQ C;kt osQ :i esa vnk dj fn;k tk,]ns'k dh jk"Vªh; vk; ij mldk dksbZ izHkko ugha iM+rk] og rks iwoZor~ gh cuh jgrh gSA ;g rks ,d ,slk xksyeky rjhdk gS ftlosQ }kjk djnkrk dh ,d tsc ls èku ysdj mlh dh nwljh tsc esa j[k fn;k tkrk gSA vr%,sls C;kt dh vnk;xh dk lEiw.kZ :i esa ns'k dh mRiknu&{kerk ij dksbZ izHkko ugha iM+rk] gk¡] ;g vo'; gksldrk gS fd mRiknu ij mlosQ oqQN ijks{k izHkko iM+sa] rFkkfi] fons'kh dtks± dk mi;ksx ;fn mRikndh; dk;ks±(productive purposes) osQ fy, fd;k tk, vkSj ;gk¡ rd fd pkgs ;q¼ dk;ks± osQ fy, gh D;ksa u fd;ktk,] rks mUgsa cqjk ugha ekuk tk ldrkA igyh fLFkfr esa rks mldh vnk;xh ogha ls dh tk ldrh gS tgk¡ fdmudk fuos'k fd;k tk;sxk vkSj nwljh fLFkfr esa os ns'k dh izfr"Bk dks cpkus esa lgk;d fl¼ gksaxs ftlosQ fy,fd fdlh Hkh R;kx ;k cfynku dks cM+k ugha dgk tk ldrkA

(2) mRiknd rFkk vuqRiknd Í.k (Productive and Unproductive Debt)

;g oxhZdj.k lkoZtfud Í.kksa osQ mi;ksx ij vkèkkfjr gSA Í.kksa dk mi;ksx mRiknd dk;ks± osQ fy, Hkh fd;ktk ldrk gS vkSj vuqRiknd dk;ks± osQ fy, HkhA mRiknd Í.k mu Í.kksa dks dgrs gSa ftudk mi;ksx ,slhifj;kstukvksa esa fd;k tkrk gS ftuls vk; izkIr gksrh gS] tSls fd jsyos] fctyh dh ;kstuk;sa rFkk ¯lpkbZ dh;kstuk;saA bu ifj;kstukvksa ls gksus okyh vk; dk mi;ksx ok£"kd C;kt dks vnk djus esa vkSj vUrr% ewyèku dkHkqxrku djus esa fd;k tk ldrk gSA vr% mRiknd vFkok iqu#Riknd (productive or reproductive) Í.kmu Í.kksa dks dgrs gSa ftuosQ ihNs mrus gh ewY; dh vFkok vfèkd ewY; dh ifjlEifÙk;k¡ (assets) j[kh tkrhgSaA bl izdkj] mRiknd Í.k ljdkj rFkk djnkrk ij dksbZ Hkkj ugha MkyrsA

nwljh vksj] vuqRiknd Í.k mu Í.kksa dks dgrs gSa tks ,slh ifj;kstukvksa esa yxk;s tkrs gSa ftuls dksbZ vk; izkIrugha gksrh] mnkgj.k osQ fy,] ;q¼ (war)A vr% iQyghu ;k vuqRiknd Í.k (debt weight of unproduc-

tive debt) os Í.k gksrs gSa ftuosQ ihNs dksbZ ifjlEifÙk;k¡ ugha gksrhaA vuqRiknd Í.k dk eq[; dkj.k ;q¼ ghugha gksrk fdUrq oqQN lhek rd ctV osQ ?kkVs Hkh bldk dkj.k gksrs gSaA

(3) 'kksè; rFkk v'kksè; Í.k (Redeemable and Irredeemable Debt)

'kksè; Í.k rFkk v'kksè; Í.k mu Í.kksa dks dgrs gSa ftuosQ ckjs esa ljdkj ;g ok;nk djrh gS fd og mUgsa ,dfuf'pr Hkkoh frfFk ij vnk dj nsxhA bu Í.kksa dks fe;knh Í.k (terminable debt) Hkh dgk tkrk gS vkSjftu Í.kksa osQ ckjs esa ,slk dksbZ ok;nk ugha fd;k tkrk] mUgsa v'kksè; ;k csfe;knh (irredeemable or

perpetual debt) dgk tkrk gSA tc Í.k izfrns; gksrk gS rks ljdkj dks mldh vnk;xh dh oqQN u oqQNO;oLFkk djuh gksrh gSA ;fn ljdkj ;g fuf'pr djrh gS fd ,sls Í.kksa dk Hkqxrku dj&vk; esa ls fd;k tkukgS] tks fd vfèkdka'k fLFkfr;ksa esa Hkqxrku dk loksZÙke mik; ekuk tkrk gS] rks bl dk;Z osQ fy, u;s dj yxkusgksrs gSaA vr% 'kksè; ;k fe;knh Í.kksa dh fLFkfr esa ljdkj dks C;kt rFkk ewy/u nksuksa dh gh vnk;xh fdlh

1. H. Dalton, Principles of Public Finance; page 176.

uksV



Hkfo"; dh frfFk esa djuh gksrh gSA ijUrq v'kksè; ;k csfe;knh Í.k dh fLFkfr esa ljdkj dks osQoy C;kt dhgh vnk;xh fu;fer :i ls djuh gksrh gSA

'kksè; ;k fe;knh Í.kksa dks vYidkyhu] eè;dkyhu rFkk nh?kZdkyhu Í.kksa osQ :i esa iqu% oxhZÑr fd;k tkldrk gSA vYidkyhu Í.k (short term debts) 3 ls 9 ekg dh vofèk osQ chp ifjiDo (mature) gkstkrs gSa] tSls jktdks"k i=k (Treasury Bills)A ,sls Í.kksa ij C;kt dh nj lkekU;r% de gh gksrh gSAnh?kZdkyhu Í.k (long term debts) vkerkSj ij 10 o"kZ dh vofèk osQ ckn ns; ;k ifjiDo gksrs gSa vkSj buij C;kt dh nj Å¡ph gksrh gSA eè;dkyhu Í.k (medium term debts) vYidkyhu vkSj nh?kZdkyhu vofèkosQ chp vFkkZr~ yxHkx 5 o"kZ ckn ifjiDo gksrs gSa vkSj budh C;kt dh nj Hkh eè;e ntZs dh gksrh gS] vFkkZr~u cgqr vfèkd vkSj u cgqr deA

(4) fufèktU; rFkk vfufèktU; Í.k (Funded and Unfunded Debt)

ljdkjh Í.kksa dks fufèktU; rFkk vfufèktU; vFkok vLFkk;h Í.k (funded and unfunded of floating

debts) osQ :i esa Hkh oxhZÑr fd;k tkrk gSA fufèktU; Í.k nh?kZdkyhu Í.k gksrs gSaA bu Í.kksa dh vnk;xh;k rks de ls de ,d o"kZ ckn dh tk ldrh gS vFkok ;g Hkh gks ldrk gS fd bl lEcUèk esa fcYoqQy ghok;nk u fd;k tk,A vU; 'kCnksa esa] fufèktU; Í.k os Í.k gksrs gSa] tks ;k rks ,d o"kZ ckn izfrns;(redeemable) gksrs gSa vFkok fcYoqQy gh izfrns; ugha gksrsA vfufèktU; Í.k os Í.k gksrs gSa] ftudk Hkqxrku,d o"kZ osQ vUnj&vUnj dj fn;k tkrk gSA jktdks"kh; ckW.M (treasury bonds) vfufèktU; Í.k gksrs gSa]D;ksafd ;s rhu ;k N% ekg osQ fy, fn;s tkrs gSa vkSj budh vofèk ,d o"kZ ls vfèkd rks gksrh gh ughaA

rFkkfi] ;gk¡ ;g ckr mYys[kuh; gS fd fufèktU; Í.kksa dh fLFkfr esa] ljdkj ij bl ckr dk nkf;Ro gksrkgS fd og Í.knkrk dks C;kt dh ,d fuf'pr jde fu;fer :i ls vnk djrh jgs_ gk¡ muosQ ewyèku dhvnk;xh dh ckr iw.kZr;k ljdkj dh bPNk ij NksM+ nh tkrh gSA vr% bu Í.kksa dh fLFkfr esa Í.knkrk ;k ckW.MosQ èkkjd dks blosQ vfrfjDr vkSj dksbZ vfèkdkj ugha gksrk fd og èkujkf'k ij C;kt ysrk jgs] tks fd mlusljdkj dks mèkkj nh gSA

(5) ,sfPNd vkSj vfuok;Z Í.k (Voluntary and Compulsory Loans)

ljdkjh Í.k lkekU;r% ,sfPNd izÑfr osQ gksrs gSa vkSj O;fDr;ksa rFkk laLFkkvksa dks ,sfPNd :i ls ljdkjh ckW.M[kjhnus osQ fy, fu;fU=kr fd;k tkrk gSA vktdy vfuok;Z Í.kksa dk dksbZ fo'ks"k izpyu ugha gSa ijUrq ;q¼ tSlsladVdky osQ volj ij ljdkj Í.k nsus osQ fy, yksxksa ij ncko Mky ldrh gSA ljdkj eqnzk&LiQhfr dh fLFkfresa Hkh ,slk dj ldrh gS] rkfd yksxksa osQ gkFkksa esa ls Ø;&'kfDr dh ek=kk de gks losQ vkSj c<+rh gqbZ dherksadks jksdk tk losQA vfèkdka'k ekeyks esa ljdkj }kjk fy, tkus okys Í.k vfrnÙk (over-subscribed) gksrsgSa] D;ksafd ljdkj dh lk[k (credit) izkbosV O;fDr;ksa vFkok dEifu;ksa dh vis{kk dkiQh vPNh gksrh gS vkSj;gh dkj.k gS fd vU; izdkj osQ Í.k&i=kksa osQ eqdkcys ljdkjh izfrHkwfr;ksa ;k Í.k&i=kksa (government

securities) ij C;kt dh nj uhph gksrh gSA ljdkjh Í.k&i=kksa dks fuos'k (investment) osQ fy, loksZÙkeÍ.k&i=k ;k izfrHkwfr ekuk tkrk gSA fdUrq ljdkjh izfrHkwfr;ksa ij tc C;kt dh nj cgqr de gksrh gS rks ljdkjdks turk ls ,sfPNd :i ls Í.k feyuk oqQN dfBu gks tkrk gS vkSj bl fLFkfr esa mls vius izHkko dk mi;ksxdjuk gksrk gSA

(6) lwn lfgr o lwn jfgr Í.k (With rate of interest and Without rate of interest)

lwn lfgr Í.kksa ij ljdkj fuf'pr vofèk osQ i'pkr~ Í.knkrkvksa dks fuf'pr nj ls C;kt nsrh gS] tcfdlwn&jfgr Í.kksa ij ljdkj dks dksbZ C;kt ugha nsuk iM+rkA


uksV

yksd foÙk

(7) Ø; ;ksX; o vØ; ;ksX; Í.k (Purchasable and Non-purchasable Debt)

Ø; ;ksX; Í.kksa esa ljdkjh izfrHkwfr;ksa dks lfEefyr fd;k tkrk gS] ftudks LorU=krkiwoZd [kjhnk o cspk ughatk ldrkA blosQ foijhr vØ; ;ksX; Í.kksa esa os izfrHkwfr;k¡ lfEefyfr dh tkrh gSa] ftudks cktkj esaLorU=krkiwoZd [kjhnk o cspk ugha tk ldrk vkSj osQoy iwoZ fuf'pr njksa ij ljdkj dks gh ykSVk;k tk ldrkgSA

(8) oqQy Í.k ,oa 'kq¼ Í.k (Total debt and Net debt)

fdlh Hkh le; fo'ks"k ij ljdkj osQ ftrus Í.k gksrs gSa] mu lcosQ ;ksx dks oqQy Í.k dgk tkrk gSA ;fn ljdkjÍ.k dk Hkqxrku djus osQ fy, dksbZ dks"k ,df=kr djrh gS rks ml dks'k dh jkf'k dks oqQy Í.k dh jkf'k esals fudkydj tks oqQN 'ks"k cprk gS] og 'kq¼ Í.k dgykrk gSA

(9) vYidkyhu o nh?kZdkyhu Í.k (Short term and long term debt)

tc ljdkj FkksM+s le; osQ fy, Í.k ysrh gS] rks mls vYidkyhu Í.k dgrs gSaA bu Í.kksa dks ,d o"kZ dh vofèkesa okil dj fn;k tkrk gS] tks fd ctV dh vLFkk;h deh dks iw.kZ djus gsrq izkIr fd;s tkrs gSaA

tc ljdkj cgqr yEcs le; osQ fy, Í.k ysrh gS rks mls nh?kZdkyhu Í.k dgrs gSaA buosQ ykSVkus dk le;fuf'pr ugha gksrk gSA tc rd Í.k dk Hkqxrku ugha fd;k tkrk] rc rd Í.knkrk dks C;kt feyrk jgrk gSA



9. vkarfjd Í.k mu yksd Í.kksa dks dgrs gSa tks ns'k osQ vanj ls fy, tkrs gSaA

10. fons'kh Í.k ij C;kt dh vnk;xh ls Í.kh ns'k dh fucy vk; c<+ tkrh gSA

11. tc Í.k izfrns; gksrk gS rks ljdkj dks mldh vnk;xh dh oqQN&u&oqQN O;oLFkk djuh gksrh gSA

12. vfuf/tU; Í.k os gksrs gSa ftudk Hkqxrku ,d o"kZ osQ vanj&vanj dj fn;k tkrk gSA

13. fdlh Hkh le; fo'ks"k ij ljdkj osQ ftrus Í.k gksrs gSa] mu lcosQ ;ksx dks oqQy Í.k dgk tkrk gSA


• LorU=krk&izkfIr osQ i'pkr~ Hkkjr dh jk"Vªh; vk; esa pkj xquh ls T;knk o`f¼ gqbZ gS tcfd jk"Vªh; vk;esa dj ls gksus okyh vk; osQ izfr'kr esa ml vuqikr ls de o`f¼ gqbZ gSA orZeku esa jk"Vªh; vk; esa djdk 20 izfr'kr ls Hkh de fgLlk gS tcfd ;g izfr'kr vesfjdk esa 22-42 izfr'kr] LohMu esa26-3 izfr'kr] vkLVªsfy;k esa 27-9 izfr'kr] uhnjySaM esa 29-2 izfr'kr rFkk baXySaM esa 30-4 izfr'kr jgk gSA

• vk£Fkd fodkl osQ fy, c<+rs gq, lkoZtfud O;; dh iw£r osQ fy, ;g vko';d gS fd jkT; ljdkjdjkjksi.k ls vfèkd vk; izkIr djus dh dksf'k'k djsA blosQ fy, djkjksi.k osQ u;s {ks=k <w¡<us vko';dgSaA

• foxr oqQN o"kk± esa] ljdkj osQ dk;ks± dk vlkèkkj.k :i ls foLrkj gqvk gS vkSj blls mldh vk; rFkkiw¡thxr [kpks± esa Hkh o`f¼ gqbZ gSA vkèkqfud ;q¼ ,oa muosQ dkj.k izfrj{kk&O;; esa gksus okyh o`f¼ ls Hkhljdkjh [kpZ dk foLrkj gqvk gS vkSj ;g c<+k gqvk [kpZ Hkh ljdkjh Í.k esa gksus okyh O;kid o`f¼osQ fy, mÙkjnk;h jgk gSA

uksV



• futh Í.k èku dks ,d mi;ksx ls gVkdj nwljs mi;ksx dh vksj LFkkukUrfjr dj nsrk gSA blh izdkj]yksd Í.k ls vk'k; gS fd mu mRikndh; mi;ksxksa (productive uses) dk ftUgsa fd xSj&ljdkjh{ks=k ilUn djrk gS] mu mi;ksxksa osQ fy, cfynku (sacrifice) djuk ftUgsa fd ljdkj ilUn djrh gSA

• yksd Í.k dk mís'; lkekU;r% ml [kkbZ dks ikVuk gksrk gS tks fd fdlh o"kZ esa izLrkfor [kpZ rFkkizR;kf'kr vk; (expected revenue) osQ chp mRiUu gks tkrh gSA

• eqnzk&LiQhfr c<+rh gqbZ dherksa dh fLFkfr dk uke gSA vr% ljdkj Í.k ysdj yksxksa osQ gkFkksa esa ls dkiQhek=kk esa Ø;&'kfDr okfil ys ldrh gS vkSj bl izdkj dherksa dks c<+us ls jksd ldrh gSA

• vkUrfjd Í.k mu yksd Í.kksa dks dgrs gSa tks ns'k osQ vUnj ls gh fy, tkrs gSa] tcfd cká Í.k fons'khljdkjksa] fons'kh O;fDr;ksa] vUrjkZ"Vªh; laLFkkvksa osQ izfr ns'k dh nsunkfj;ksa dk izrhd gksrk gSA MkYVuosQ 'kCnksa esa] ¶dksbZ Í.k vkUrfjd gS ;fn mu O;fDr;ksa vFkok laLFkkvksa }kjk fn;k tkrk gS tks ml {ks=kesa jgrs gSa tks Í.k ysus okys lkoZtfud vfèkdkjh }kjk fu;fU=kr fd;k tkrk gS] Í.k cká gS] ;fn muO;fDr;ksa ;k laLFkkvksa }kjk fn;k tkrk gS tks ml {ks=k ls ckgj jgrs gSaA¸

• Í.kksa dk mi;ksx mRiknd dk;ks± osQ fy, Hkh fd;k tk ldrk gS vkSj vuqRiknd dk;ks± osQ fy, HkhAmRiknd Í.k mu Í.kksa dks dgrs gSa ftudk mi;ksx ,slh ifj;kstukvksa esa fd;k tkrk gS ftuls vk; izkIrgksrh gS] tSls fd jsyos] fctyh dh ;kstuk;sa rFkk lpkbZ dh ;kstuk;saA bu ifj;kstukvksa ls gksus okyh vk;dk mi;ksx ok£"kd C;kt dks vnk djus esa vkSj vUrr% ewyèku dk Hkqxrku djus esa fd;k tk ldrk gSA

• 'kksè; Í.k rFkk v'kksè; Í.k mu Í.kksa dks dgrs gSa ftuosQ ckjs esa ljdkj ;g ok;nk djrh gS fd ogmUgsa ,d fuf'pr Hkkoh frfFk ij vnk dj nsxhA bu Í.kksa dks fe;knh Í.k (terminable debt) Hkhdgk tkrk gS vkSj ftu Í.kksa osQ ckjs esa ,slk dksbZ ok;nk ugha fd;k tkrk] mUgsa v'kksè; ;k csfe;knh(irredeemable or perpetual debt) dgk tkrk gSA


• izR;kf'kr (Expected)µiwokZuqekfurA

• Í.kh (Debtor)µd”kZ ysus okykA



(v) jk"Vªh; vk; esa djksa dk de fgLlkA

(c) vizR;{k djksa dh vf/drkA

2- jktdks"kh; uhfr esa lq/kj osQ D;k lq>ko gSa\

3- futh Í.k ,oa yksd Í.k esa D;k varj gS\

4- yksd Í.k dk D;k mís'; gS\

5- yksd Í.k dk oxhZdj.k izLrqr djsaA


1. lk/u 2. pkj xquh 3. vizR;{k 4. futh

5. fHkUu 6. (l) 7. (v) 8. (l)

9. lR; 10. vlR; 11. lR; 12. vlR;

13. lR;A


uksV

yksd foÙk






uksV


bdkbZ—16% yksd ½.k osQ izHkko % lkoZtfud ½.k rFkk vk£Fkd fodkl

bdkbZµ16: yksd Í.k osQ izHkko % lkoZtfud ½.k

rFkk vk£Fkd fodkl(Effect of Public Debt : Public Debt

and Economic Growth)


mís'; (Objectives)


16.1 lkoZtfud ½.k osQ vU; izHkko (Other Effects of Public Debt)

16.2 yksd ½.k dk Hkkj (Burden of Public Debt)

16.3 dtZ cuke dj (Loans v/s Taxes)

16.4 dj rFkk dtZ esa vUrj (Difference between Taxes and Loans)

16.5 yksd ½.k dh O;oLFkk (Public Debt Management)

16.6 yksd ½.k dh O;oLFkk osQ fl¼kUr (Principles of Public Debt Management)

16.7 yksd ½.k dk 'kks/u ;k izfriknu (Redemption of Public Debt)

16.8 ½.k&okfilh dh jhfr;k¡ (Methods of Repayment)

16.9 lkoZtfud ½.kksa ls ykHk ,oa gkfu;k¡ (Advantages and Disadvantages of thePublic Debt)

16.10 lkoZtfud ½.k rFkk vk£Fkd fodkl (Public Debt and Economic Development)

16.11 eqnzk&LiQhfr (Inflation)

16.12 vFkZO;oLFkk osQ fu;a=k.k esa Hkwfedk (Role in Regulating the Economy)





mís'; (Objectives)


• lkoZtfud ½.k osQ fofHkUu izHkkoksa dks le>us esaA

• yksd ½.k osQ Hkkj laca/h ckrksa dh tkudkjh izkIr djus gsrqA

• yksd ½.k dh O;oLFkk dks tkuus esaA


uksV

yksd foÙk

• lkoZtfud ½.kksa ls ykHk ,oa gkfu laaca/h ckrksa dks tkuus gsrqA

• lkoZtfud ½.k rFkk vk£Fkd fodkl dks le>us esaA

• eqnzk&LiQhfr dh tkudkjh ysus gsrqA


fdlh ns'k dk yksd Í.k mldh vFkZO;oLFkk dks nks izdkj ls izHkkfor djrk gSµ^vk; lEcUèkh izHkko*

(revenue effect) Hkh Mkyrk gS vkSj ^O;; lEcUèkh izHkko* (expenditure effects) HkhA

(1) vk; lEcUèkh izHkko (Revenue Effect)—tc yksd Í.k osQ ekè;e ls yksxksa ls #i;k fy;k tkrk gS

rks yksxksa dks vius ctV esa ifjorZu djuk gksrk gSA ;|fi ;g gks ldrk gS fd yksd Í.k miHkksx&O;; dks izR;{k

:i ls oSls izHkkfor u djs tSls fd djkèkku djrk gS] D;ksafd yksd ljdkjh izfrHkwfr;ksa (securities) dks

[kjhnus osQ fy, Hkwrdkyhu vFkok orZeku cprksa dk mi;ksx djrs gSaA ijurq oqQN ekeyksa esa ;g gks ldrk gS

fd yksx izfrHkwfr;k¡ [kjhnus osQ fy, vius pkyw O;; esa dVkSrh djosQ viuh cprksa esa o`f¼ djsaA Li"V gS fd

yksd Í.k miHkksx&O;; dks izHkkfor djrs gSa] bls yksd Í.k dk izFke izHkko dgk tk ldrk gSA

(2) O;; lEcUèkh izHkko (Expenditure Effect)—yksd Í.kksa osQ :i esa izkIr èkujkf'k dks O;; djosQ

yksxksa dks ykHk iznku fd;s tkrs gSaA ;g yksd Í.k dk nwljk izHkko gSA ;s ykHk mu yksHkksa ls oqQN fHkUu ugha

gksrs] tksfd dj&vk; dks O;; djosQ iznku fd;s tkrs gSa c'krsZ fd mèkkj osQ :i esa izkIr èkujkf'k dk Hkh oSlk

gh mi;ksx fd;k tk, tSlk fd dj&vk; dk fd;k tkrk gSA ijUrq okLrfodrk ;g gS fd oqQNsd ekeyksa dks

NksM+dj] mèkkj fy, gq, èku dk mi;ksx lnk gh mlls fHkUu :i esa fd;k tkrk gS tSlk fd dj&vk; (tax

revenue) dk fd;k tkrk gSA ijUrq ;g fHkUurk (difference) lnk gh dksbZ vfèkd rhoz ugha gksrhA mnkgj.k

osQ fy,] dj&vk; dk mi;ksx vè;kidksa osQ osru nsus esa fd;k tk ldrk gS rks Í.k dh èkujkf'k dk mi;ksx

LowQy osQ Hkouksa osQ fuekZ.k esa fd;k tk ldrk gSA djkèkku vkSj Í.k dh izkfIr;k¡ (proceeds) dks O;; djus

ls tks izHkko lkeus vkrs gSa] os vfèkdka'kr% ,d leku gksrs gSaA ijUrq oqQN ekeyksa esa] buesa Li"V vUrj ns[kk tk

ldrk gSA mèkkj yh gqbZ èkujkf'k;ksa dk miHkksx iw¡thxr izÑfr (capital nature) osQ O;; dh foÙkh O;oLFkk

osQ fy, fd;k tkrk gS] tSls fd v.kq'kfDr osQ mRiknu osQ fy, la;U=kksa dh LFkkiuk_ fdUrq djksa dh izkfIr;ksa dk

mi;ksx pkyw vFkok jktLo O;; (current or revenue expenditure) dh foÙkh; O;oLFkk osQ fy, fd;k

tkrk gSA Li"V gS fd izFke fdLe os O;; dk izHkko nwljs fdLe osQ O;; osQ izHkkoksa ls fHkUu gksxkA

16-1 lkoZtfud ½.k osQ vU; izHkko (Other Effects of Public Debt)

vc ge bl ckr dk foospu djsaxs fd miHkksx] mRiknu] forj.k rFkk xSj&ljdkjh {ks=k ij ljdkjh Í.k

osQ D;k izHkko iM+rs gSaA lkoZtfud Í.k osQ vU; izHkko dk vè;;u fuEu izdkj fd;k tk ldrk gSµ

(1) miHkksx ij izHkko]

(2) mRiknu ij izHkko]

(3) forj.k ij izHkko]

(4) xSj&ljdkjh {ks=k ij izHkko]

(5) mRiknu ykxr ij izHkko]

(6) jkstxkj ij izHkko]

(7) fofu;ksx ij izHkkoA

uksV



(1) miHkksx ij izHkko (Effect on Consumption)

tc yksx ljdkjh izfrHkwfr;k¡ (government securities) [kjhnrs gSa rks lnk ;g t:jh ugha gksrk fd os budkØ; fiNyh cprksa (past savings) esa ls gh djsaxsA dHkh&dHkh ykssx bu izfrHwfr;ksa dks viuh ml orZeku vk;ls Hkh [kjhnrs gSa] ftudk mi;ksx vU; fLFkfr esa os nwljh oLrqvksa osQ miHkksx ij djrs gSaA pw¡fd mUgsa NksVh&NksVhèkujkf'k;ksa osQ ljdkjh ckW.M [kjhnus dk volj feyrk gS] vr% os oqQN oLrqvksa osQ miHkksx dks NksM+dj ckW.M[kjhn ysrs gSaA Hkkjr esa iapo"khZ; ;kstukvksa dh foÙkh; O;oLFkk osQ fy, pkyw dh xbZ vYi cpr ;kstuk blhizÑfr dh gSA vr% jk"Vªh; ;kstuk izek.k&i=kksa (National Plan Certificates) esa yxk;s x;s èku osQ dkj.koqQN lhek rd rks yksxksa dk orZeku O;; de gksrk gh gSA bl fLFkfr esa rks miHkksx mlh izdkj ls izR;{k :iesa izHkkfor gksrk gS tSlk fd og djksa }kjk izHkkfor gksrk gSA ijurq tc yksx ljdkjh izfrHkwfr;ksa dks viuh fiNyhcprksa osQ èku ls [kjhnrs gSa rks mlosQ fo'ks"k izHkko gksrs gSaA blls yksxksa dk orZkeku O;; izR;{k :i ls izHkkforugha gksrk vkSj tc yksx ljdkjh izfrHkwfr;ksa dks [kjhn viuh csdkj cM+h cprksa ls djrs gSa] rks mldk orZekuO;; ij dksbZ izHkko ugha iM+rk vkSj og iwoZor~ cuk jgrk gSA ,slh fLFkfr;ksa esa] futh vFkok xSj&ljdkjh fuos'kHkh vizHkkfor jgrk gSa fdUrq ;fn ;g èkujkf'k cSad dh tek jdeksa ls fudkyh tkrh gS rks mlls cSad osQ iklmiyCèk èkujkf'k de gks tkrh gSA ,slh n'kk esa izkbosV O;olk; dks mèkkj nsus osQ fy, cSad osQ ikl de èkujg tkrk gSa vr% izkbosV fuos'k mlls izHkkfor gksrk gSA

(2) mRiknu ij izHkko (Effect on Production)

;fn yksx vkS|ksfxd laLFkkvksa osQ 'ks;jksa rFkk Í.k&i=kksa (debentures) dks cspdj ljdkjh izfrHkwfr;k¡(government securities) [kjhnrs gSa rks xSj&ljdkjh fuos'k ij mldk izfrowQy izHkko iM+rk gSA fuos'k ijiM+us okyk fucy izHkko (net effect) bl ckr ij fuHkZj gksrk gS fd yksd Í.k osQ èku dk mi;ksx ljdkj fdlizdkj djrh gSA ;fn ljdkj ml èku dk mi;ksx ljdkjh m|ksx esa djrh gS rks mRiknu osQ fy, miyCèk oqQNfuos'k ij mldk dksbZ izfrowQy izHkko ugha iM+rkA fdUrq ;fn ljdkj mldk mi;ksx vuqRiknd dk;ks± esa djrhgS rks mlls oqQN fuos'k fu'p; gh izHkkfor gksxkA

;fn yksx vius csdkj iM+s gq, èku ls ljdkjh izfrHkwfr;k¡ [kjhnrs gSa rks mldk xSj&ljdkjh fuos'k ij dksbZ izHkkougha iM+sxkA ijUrq ;fn os izfrHkwfr;ksa dh [kjhn cSad esa ls viuh jde fudky dj djrs gSa rks xSj&ljdkjh fuos'kij mldk izfrowQy izHkko gksxk] D;ksafd tek jkf'k de gks tkus osQ dkj.k cSad dh mèkkj nsus dh {kerk Hkh ?kVtk;sxhA

cSad dh mèkkj nsus dh {kerk lkèkkj.kr% ykspnkj (elastic) gksrh gSA cSadksa dh mèkkj nsus dh 'kfDr mlosQ lkèkuksaij rFkk ns'k osQ osQUnzh; cSadksa dh uhfr ij fuHkZj gksrh gSA tc osQUnz cSadksa osQ fuekZ.k (creation credit) dksizksRlkgu nsrk gS rks ns'k esa Í.kksa osQ foLrkj dh lEHkkouk Li"Vr% gh vfèkd gksrh gSA cSad rnFkZ (ad-hoc)

vFkok ubZ fu£er izfrHkwfr;ksa osQ cy ij lk[k dk foLrkj dj ldrk gSA bl izdkj] ljkjh mèkkj] xSj&ljdkjh{ks=k osQ fuos'k dks de ugha djrk] c'krsZ fd cktkj esa i;kZIr èku ekStwn gks vkSj c'krsZ fd ljdkj mèkkj fy,gq, èku dk mi;ksx mRiknd dk;ks± osQ fy, djsA blosQ vfrfjDr] ;g Hkh gks ldrk gS fd ljdkj Í.k dhizkfIr;ksa dk mi;ksx BsosQnkjksa ls [kjhns gq, eky dh vnk;xh esa djs vkSj vius deZpkfj;ksa dks osru nsus esa djsAblls yksxksa osQ gkFkksa esa ubZ Ø;'kfDr igq¡psxh vkSj mlls cSad dh tek èkujkf'k;ksa esa o`f¼ gksxh rFkk ftudkmi;ksx xSj&ljdkjh {ks=k dks Í.k nsus esa fd;k tk losQxkA vr% ljdkj ;fn cSadksa ls mèkkj ysrh gS rks ;g t:jhugha gS fd og xSj&ljdkjh {ks=k osQ fuos'k dks izHkkfor djsA

;fn ljdkj mèkkj fy, gq, èku dk mi;ksx vuqRiknd dk;ks± osQ fy, djrh gS] rks Hkfo"; esa mu Í.kksa dhvnk;xh osQoy vfrfjDr djkèkku }kjk gh dh tk ldrh gS vkSj Hkfo"; esa bl vfrfjDr djkèkku ls miHkksxizHkkfor gks ldrk gSA fdUrq lHkh vuqRiknd Í.k miHkksx dks izHkkfor djrs gksa] ,slh ckr ugha gSA tks Í.kdY;k.kdkjh ;kstukvksa osQ fy, dke esa fy, tkrs gSa os deZpkfj;ksa o Jfedksa dh vksj vUrr% mRiknu dh


uksV

yksd foÙk

dk;Z{kerk esa o`f¼ djrs gSaA tc mRiknu c<+rk gS rks lekt dh vk; Hkh c<+rh gS vkSj bl fLFkfr esa] vfrfjDrdjkèkku dk miHkksx ij dksbZ izHkko ugha iM+rkA ;fn Í.kksa dk mi;ksx izR;{k :i ls mRiknu dk;ks± esa fd;k tkrkgS rks blls yksxksa dh vk; esa o`f¼ gksrh gSA iQyr% miHkksx ij mldk dksbZ izfrowQy izHkko ugha iM+rk] vfirqog rks vkSj c<+rk gSA ;gh ugha] bl c<+h vk; esa ls ewyèku osQ lkFk&lkFk C;kt rd Hkh vnk fd;k tk ldrk gSA

(3) forj.k ij izHkko (Effects on Distribution)

ljdkjh izfrHkwfr;ksa osQ [kjhnkj vfèkdka'kr% èkuh oxZ osQ yksx gksrs gSaA ijUrq mu Í.kksa ij C;kt nsus osQ fy,ljdkj tks dj yxkrh gS] mudk Hkkj fuèkZu oxZ ij Hkh iM+rk gSA vr% yksd Í.k vk; dh vlekurkvksa esa vkSjo`f¼ djrs gSaA bl fLFkfr esa] Li"V gS fd yksd Í.k forj.k ij okaNuh; izHkko ugha Mky ldrsA ckW.M èkkjd(Bond holders) rFkk djnkrk ,d gh gSa rks vk; dk dksbZ iqu£orj.k ugha gksxk vkSj ml fLFkfr esa vk; dhvlekurkvksa esa Hkh dksbZ o`f¼ ugha gksxhA ijUrq vkerkSj ij ;g ckr lgh fl¼ ugha gksrhA vr% tc rdckW.M&èkkjd rFkk djnkrk fHkUu&fHkUu oxks± ls lEcfUèkr jgsaxs] vk; dk FkksM+k&FkksM+k iqu£orj.k vo'; gksxk vkSjtSlk fd Åij crk;k tk pqdk gS] vk; dh vlekurkvksa esa o`f¼ vo'; gksxhA

;fn yksd Í.k dk miHkksx vis{kkÑr fuEu vk; okys oxks± osQ vk£Fkd dY;k.k osQ fy, fd;k tkrk gS rks vk;dh vlekurk,¡ de gksrh gSa vkSj lekt osQ fofHkUu oxks± osQ chp vk; dk vfèkd leku forj.k gks tkrk gSAijUrq ;fn Í.k dh foÙkh; O;oLFkk ls eqnzkLiQhfr (inflation) mRiUu gksrh gS] rks dherksa osQ c<+us osQ dkj.kvk; osQ forj.k ij iM+us okys vPNs izHkko fu"iQy gks ldrs gSaA bl izdkj] ;fn Í.k dh izkfIr;k¡ dY;k.kdkjh;kstukvksa ij [kpZ dh xb±] rks forj.k ij muosQ izHkko fgrdj gh gksrs gSaA

(4) xSj&ljdkjh {ks=k ij izHkko (Effects on Private Sector)

vc ge bl ckr dk fo'ys"k.k djsaxs fd vFkZO;oLFkk (economy) osQ izkbosV vFkok xSj&ljdkjh {ks=k ij yksdÍ.k osQ D;k izHkko iM+rs gSaA izR;sd izdkj osQ ljdkjh [kpZ ls pw¡fd yksxksa osQ ikl Ø;'kfDr dh ek=kk c<+ tkrhgS vkSj pyu (circulation) esa Hkh vfèkd eqnzk vkrh gS] vr% oLrqvksa dh ek¡x esa o`f¼ gksrh gSa tc bl [kpZdh iw£r djkèkku }kjk dh tkrh gS] rc rks pkyw miHkksx (current consumption) ?kV tkrk gS fdUrq tcmldh iw£r mèkkj (borrowing) }kjk dh tkrh gS rks mèkkj nsus esa yksx vkerkSj ij csdkj iM+h gqbZ cprksa dksdke esa ykrs gSa_ iQyr% pkyw miHkksx esa dksbZ deh ugha vkrhA ;fn ljdkj mèkkj fy, x;s èku dk mi;ksx futh{ks=k esa mRiUu dh xbZ oLrqvksa dks [kjhnus esa djrh gS rks futh {ks=k dh oLrqvksa dh ek¡x ml lhek rd vo';c<+sxh tgk¡ rd fd ljdkj mèkkj fy, gq, èku dks bl dk;Z osQ fy, [kpZ djsxhA fiQj] ;g Hkh gks ldrk gSfd mèkkj fy, gq, èku dk oqQN Hkkx ljdkjh vfèkdkfj;ksa dks osru nsus esa yxk fn;k tk,A bl fLFkfr esa Hkh;s vfèkdkjhx.k xSj&ljdkjh {ks=k esa mRikfnr oLrq,¡ [kjhn ldrs gSaA vr% mèkkj fy, gq, èku osQ [kpZ dk izHkko;g gksrk gS fd futh vFkok xSj&ljdkjh {ks=k osQ m|ksxksa osQ mRikfnr eky dh ek¡x esa o`f¼ gksrh gS vkSj iwfrZij mldk dksbZ izfrowQy izHkko ugha iM+rkA bl izdkj] xSj&ljdkjh {ks=k ij yksd Í.k osQ izHkkoksa dks vuqowQydgk tk ldrk gSA

(5) mRiknu ykxr ij izHkko (Effect on Cost of Production)

;gk¡ bl ckr dk foospu djuk Hkh mfpr gksxk fd mRiknu&ykxr (cost of production) ij yksd Í.kksadk D;k izHkko iM+rk gSA mRiknu&ykxr dPps eky (raw material) rFkk mRiknu osQ vU; lkèkuksa ;k miknkuksa(factors or production) dh dherksa ij fuHkZj djrh gSa ;g gks ldrk gS fd ljdkj mèkkj fy, gq, èku dkmi;ksx mRikndksa dks leqfpr njksa ij dPpk eky iznku djus esa rFkk ifjogu o izf'k{k.k dh lqfoèkk eqgS;k djkusesa djsA ljdkj ml èku dk mi;ksx vkS|ksfxd vuqlaèkku djus esa rFkk futh m|eksa dks miknku nsus esa Hkh djldrh gSA ;s lc ,sls mnkgj.k gSa ftuosQ vUrxZr fd mèkkj fy, èku dks [kpZ djus ls mRiknu&ykxr esa dehvkrh gSA vr% mèkkj fy, gq, èku osQ izHkko bl fn'kk esa Hkh vuqowQy gh gksrs gSaA

uksV



fdUrq ,d fopkj.kh; ckr ;g gS fd tc mèkkj fy, gq, èku dk mi;ksx fd;k tkrk gS rks Je vkSj iw¡th dhek¡x mRiUu gks tkrh gSA ;fn Jfedksa dh deh gksrh gS rks bl fLFkfr esa etnwfj;k¡ c<+ tkrh gSaA etnwfj;k¡ c<+usls mRiknu&ykxr Hkh c<+ tkrh gS vkSj bldk izkbosV m|ksxksa ij izfrowQy izHkko iM+ ldrk gSA ijUrq ;fn dhersac<+us osQ ckotwn mRikfnr oLrqvksa dh ek¡x ij dksbZ izfrowQy izHkko ugha iM+rk rks izkbosV m|ksxksa ij Hkh dksbZ cqjkizHkko ugha iM+rkA vU; 'kCnksa esa] ;fn mèkkj fy, gq, èku dks [kpZ djus osQ dkj.k ek¡x esa gksus okyh vkuqikfrdo`f¼] Je (labour) dh deh osQ dkj.k mRiknu&ykxr esa gksus okyh vkuqikfrd o`f¼ ls vfèkd gksrh gS rksm|ksx ij mldk izfrowQy izHkko ugha iM+rkA fdUrq Je dh lnk gh dh cuh jgh gks] ,slh ckr Hkh ugha gSA

uksV~l ;g Hkh gks ldrk gS fd csdkj Jfed dkiQh ek=kk esa gksa vkSj ;fn ljdkj bu csdkj iM+s gq, Jfedksa dk

mi;ksx djrh gS rks mRiknu&ykxr dh n`f"V ls izkbosV m|ksx ij mldk dksbZ izfrowQy izHkko ugha iM+rkA

(6) jkstxkj ij izHkko (Effect on Employment)

eUnhdky esa ewY;] miHkksx o mRiknu fxj tkrk gSA ,slh fLFkfr esa ljdkj viuh izfrHkwfr;ksa osQ vkèkkj ijosQUnzh;dj.k ls èku izkIr djosQ mls ,sls dk;ks± ij O;; djrh gS ftlls jkstxkj dh ek=kk c<+s rFkk O;kikj dhf'kfFkyrk Hkh lekIr gks losQA

(7) fofu;ksx ij izHkko (Effects on Investment)

lkèkkj.kr% lkoZtfud Í.kksa dk fofu;ksx ij izfrowQy izHkko iM+rk gSA ;fn ljdkj cSadksa ls Í.k izkIr djrh gSrks mlls turk ij vfrfjDr Ø; 'kfDr vk;sxh vkSj fofu;ksx dh jkf'k esa dksbZ deh ugha gksxhA ijUrq ;fn Í.kksaosQ fy, èku futh cprksa ;k O;kikj ls fy;k tkrk gS rks muls fofu;ksx ?kVsaxsA ;fn C;kt nj fLFkj gS rFkk ckW.Mksaesa fo'ks"k vkd"kZ.k ugha gS rks futh fofu;ksx esa deh gksus dh lEHkkouk U;wure gks tkrh gSA

16-2 yksd Í.k dk Hkkj (Burden of Public Debt)

yksd Í.k osQ Hkkj ls vk'k; ml R;kx (sacrifice) ls gksrk gS tksfd djkèkku esa o`f¼ osQ izHkkoksa osQ dkj.k yksxksadks djuk gksrk gSA djkèkku esa o`f¼ ml le; djuh gksrh gS tcfd yksx Í.kksa dh okilh dh tkrh gS rFkkok£"kd C;kt dks vnk;fx;k¡ dh tkrh gSaA

yksd Í.kksa dk Hkkj izR;{k Hkh gks ldrk gS vkSj ijks{k HkhA izR;{k nzO; Hkkj (direct money burden) dkeki Í.k&okfilh osQ èku dh ek=kk ls rFkk mlosQ dkj.k djkèkku esa dh tkus okyh o`f¼ dh ek=kk ls fd;k tkrkgSA izR;{k okLrfod Hkkj (direct real burden) vk£Fkd dY;k.k dh ml gkfu (vFkkZr~ djknkrkvksa }kjk fd;stkus okys oLrqvksa o lsokvksa osQ ml R;kx) osQ cjkcj gksrk gS tksfd c<+s gq, djkèkku osQ izR;{k nzO; Hkkj osQdkj.k gksrh gSA fdUrq Í.k osQ ijks{k Hkkj (indirect burden) ls vk'k; mRiknu osQ Lrj ij c<+s gq, djkèkkuosQ izfrowQy izHkkoksa dh ek=kk ls gksrk gSA

yksd Í.k osQ Hkkj dk vuqeku yxkrs le; bl ckr dk Hkh è;ku j[kk tkuk pkfg, fd Í.k mRiknd gS ;kvuqRiknd] og vkUrfjd (internal) gS ;k fons'kh (external) vkSj ;g fd vFkZO;oLFkk esa dher&Lrj(Price level) dh fLFkfr D;k gSA

D;k vki tkurs gSa ;fn dherksa dk Lrj fxjrk gS rks nzO; dk ewY; (value of money) c<+rk gS vkSj foijhr

fLFkfr esa blls mYVk gksrk gSA ;fn dherksa dk Lrj fxjrk gS rks C;kt dk okLrfod Hkkj

(real burden) c<+rk gS vkSj foijhr fLFkfr esa blls mYVk gSA


uksV

yksd foÙk

yksd Í.k osQ Hkkj dk vuqeku (Estimation of the Burden on Public Debt)

yksd Í.kksa osQ rqyukRed Hkkj dk vuqeku yxkus dh vusd jhfr;k¡ gSaA fdUrq bl lEcUèk esa fu"d"kZ ;g gS fd;fn lHkh ckrksa ij fopkj fd;k tk, rks] fdlh ,d gh jhfr dks u viukdj fofHkUu jhfr;ksa dk lfEefyr :ils iz;ksx fd;k tkuk pkfg,A bl lEcUèk esa lokZfèkd mi;ksxh jhfr;k¡ (methods) ;s gSaµ

(1) jk"Vªh; èku rFkk vk; ij jk"Vªh; Í.k dk vuqikr Kkr djuk] vkSj (2) oqQy lkekU; O;; ij Í.k&Hkkj(debt services) osQ O;; dk izfr'kr Kkr djukA yksd Í.k osQ lkisf{kd Hkkj dk vuqeku yxkus osQ fy, bunksuksa gh jhfr;ksa osQ feJ.k dks mi;ksxh ekuk tkrk gSA

vkUrfjd Í.k dk Hkkj (Burden on Internal Debt)

tgk¡ rd vkUrfjd Í.k osQ Hkkj dk lEcUèk gS] gks ldrk gS fd lekt ij] lEiw.kZ :i esa] dksbZ izR;{k nzO;

Hkkj (direct money burden) u iM+s] D;ksafd C;kt vkSj Í.k dh vnk;fx;k¡ rFkk mudh iw£r osQ fy, gqvk

djkèkku ,d oxZ osQ O;fDr;ksa dh vksj ls nwljs oxZ osQ O;fDr;ksa dh vksj dks Ø;&'kfDr dk osQoy LFkkukUrj.k

ek=k gh rks gksrk gSA ;fn Í.knkrk (vFkkZr~ ckW.M&èkkjd) rFkk djnkrk ,d gh gSa rks gks ldrk gS fd lekt ij

drbZ Hkh dksbZ fucy Hkkj u iM+sA ijUrq ;fn Í.knkrk (vFkkZr ckW.M&èkkjd) vkSj djnkrk fofHkUu vk; okys oxks±

ls lEcUèk j[krs gSa] rks ml fLFkfr esa lekt osQ fofHkUu oxks± osQ chp vk; osQ forj.k esa vo'; ifjorZu gksaxsA

fdUrq yksd Í.k osQ Hkkj dk vuqeku yxkrs le;] Í.k osQ mís';ksa dks Hkh vo'; n`f"Vxr j[kk tkuk pkfg,A

;fn fdlh Í.k dk mi;ksx mRiknu dk;ks± (productive purposes) osQ fy, fd;k tkrk gS] rc rks mldh

vnk;xh fuos'k (investment) osQ ykHkksa esa ls dh tk ldrh gSA ijUrq ;q¼ dh foÙkh; O;oLFkk osQ fy,] fy,

tkus okys Í.k iQyghu Í.k (dead weight debt) dgykrs gSa vkSj mudk Hkqxrku djkèkku esa o`f¼ djosQ

fd;k tkrk gSA Li"V gS fd Åij osQ izFke mnkgj.k esa dksbZ Hkkj ugha iM+rkA mnkgj.k dh fLFkfr esa Hkh] ;g

dgk tkrk gS fd djnkrkvksa ij djkèkku osQ }kjk tks Hkkj iM+rk gS og mu ykHkksa ls lekIr gks tkrk gS tksfd

djnkrkvkas dks ckW.Mksa osQ C;kt osQ :i esa izkIr gksrs gSaA ijUrq ;gk¡ ;g ckr Hkh è;ku j[kuh pkfg, fd ;fn èkuh

yksx djksa osQ :i esa vkuqikfrd n`f"V (proportionately) ls mlls de vnk djrs gSa] ftl vuqikr esa fd

mu ij yksd izfrHkwfr;k¡ fo|eku gksrh gSa rks mldk lekt ij izR;{k okLrfod izHkko iM+rk gSA bl izdkj] MkYVu

dk fu"d"kZ gS fd vkUrfjd Í.k dk lnk gh izR;{k okLrfod Hkkj (direct real burden) iM+rk gS D;ksafd

ljdkjh izfrHkwfr;k¡ eq[;r% èkuh yksxksa }kjk yh tkrh gSa vkSj ¶vkjksgh djkèkku (progressive taxation) izk;%

bruk rhoz vkjksgh ;k ØeorhZ ugha gksrk fd tks èkuh yksxksa }kjk ljdkjh izfrHkwfr;ksa ls izkIr vk; dks izfr lUrqfyr

(counter balance) dj losQA¸ Li"V gS fd bl izdkj lekt osQ Hkkj esa fucy o`f¼ (net increase) gksrh

gS vkSj bl er ls gesa Hkh lgefr O;Dr djuh gh gksxhA

lekt }kjk ljdkjh Í.k dk Hkkj ,d vU; izdkj ls Hkh vuqHko fd;k tkrk gS vkSj og gS bl izdkj dh ljdkj

Í.k dh vnk;xh osQ fy, lkglh] m|eh] ns'kHkDr] lfØ; (active) rFkk ;qok yksxksa ij dj yxkrh gS] ijUrq

bl c<+s gq, djkèkku dk ykHk mBkrs gSa èkuh] fuf"Ø;] cw<+s rFkk vkjkeryc fdLe osQ yksx tks ljdkj dks fn;s

x;s vius Í.kksa dk C;kt izkIr djrs gSaA

vUr esa] Í.kksa rFkk muosQ C;kt osQ Hkqxrku osQ fy, c<+k;k x;k djkèkku dke djus rFkk cpr djus dh bPNk

rFkk {kerk dks Hkh izHkkfor dj ldrk gSA vr% ckr cM+h egÙoiw.kZ gS fd Í.k okfilh dh O;oLFkk ,slh jhfr

ls dh tkuh pkfg, fd mRiknu rFkk forj.k ij mldk dksbZ izfrowQy izHkko u iM+sA

vr% fu"d"kZ :i esa dgk tk ldrk gS fd vkUrfjd Í.k lEiw.kZ :i esa (as a whole) lekt ij Hkkj

vo'; Mkyrs gSa vkSj ;g fo'okl fd vkUrfjd Í.k lekt ij dksbZ Hkkj ugha Mkyrs] lS¼kfUrd :i

ls xyr rFkk O;kogkfjd :i esa vokLrfod (unrealistic) gSA

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cká vFkok fons'kh Í.k dk Hkkj (Burden of External Debt)

cká vFkok fons'kh Í.k dh izÑfr vkUrfjd vFkok ns'kh Í.k dh izÑfr ls fHkUu gksrh gS fdUrq ,d n`f"V lsfons'kh Í.k dk Hkkj oSlk gS tSlk fd vkUrfjd Í.k dk] vFkkZr~ ljdkj dks vkUrfjd vkSj cká nksuksa gh izdkjosQ Í.kksa dh vnk;xh vfrfjDr djkèkku }kjk djuh gksrh gSA MkYVu osQ 'kCnksa eas ¶,d lkekU; fu;e osQ :iesa] lEHkkouk ;gh jgrh gS fd vkUrfjd Í.k lekt ij ,d vfrfjDr rFkk ijks{k Hkkj Mkysxk] vkSjfons'kh ;k cká Í.k rks ,slk djrk gh gSA¸

rFkkfi ,d vU; n`f"Vdks.k ls fons'kh Í.k dk Hkkj vkUrfjd Í.k osQ Hkkj ls vfèkd gksrk gSA dkj.k ;g gS fdvkUrfjd Í.k dh fLFkfr esa] ewyèku rFkk C;kt dh vnk;xh ns'k osQ vUnj gh tkrh gS ftldk ifj.kke ;g gksrkgS fd Í.k vkSj C;kt dh okfilh rFkk dj yxkus dh izfØ;k esa lekt osQ ,d oxZ ls nwljs oxZ dh vksj dksosQoy èku dk LFkkukUrj.k ek=k gh gksrk gS vkSj dHkh&dHkh rks djnkrk vkSj C;kt izkIrdÙkkZ ,d gh gksrs gSaA fdUrqfons'kh Í.k dh fLFkfr esa] Í.k dh okfilh vkSj C;kt dh vnk;xh mu yksxksa dks gh tkrh gS tks nwj fons'kksa esajgrs gSaA vr% fons'kh Í.k osQ C;kt dh vnk;xh ls Í.kh ns'k dh fucy vk; (net income) de gks tkrhgS D;ksafd ml ns'k dh vk; dk ,d Hkkx fons'kksa dks LFkkukUrfjr gks tkrk gSA fdUrq vkUrfjd Í.kksa osQ HkqxrkuosQ ,sls dksbZ izHkko ugha iM+rsA bl izdkj Li"V gS fd fons'kh Í.k ns'kh Í.k dh rqyuk esa vfèkd Hkkj Mkyrs gSaA

fiQj] fons'kh Í.kksa dk izR;{k nzO; Hkkj (direct money burden) èku dh mu vnk;fx;ksa dks dgk tk ldrkgS tksfd C;kt rFkk ewyèku dh okfilh osQ fy, djuh gksrh gS fdUrq izR;{k okLrfod Hkkj (direct real

burden) ml fucy gkfu (net loss) dks dgrs gSa tksfd bu vnk;fx;ksa osQ dkj.k Í.kh ns'k dks vk£FkddY;k.k osQ {ks=k esa (oLrqvksa o lsokvksa osQ miHkksx osQ R;kx osQ :i esa) mBkuh iM+rh gSaA vr% yksxksa ij iM+usokyk fons'kh Í.k dk izR;{k okLrfod Hkkj ml vuqikr osQ vuqlkj fHkUu gksxk ftlesa fd lekt osQ fofHkUu oxZljdkjh Í.k dh vnk;xh osQ fy, viuk va'knku nsaxsA pw¡fd fons'kh Íknkrkvksa dks èku dh tks vnk;fx;k¡ dhtkrh gSa os djkèkku }kjk ,d=k dh tkrh gSa] vr% ;fn djkèkku dk lkisf{kd Hkkj èkuh yksxksa ij vfèkd iM+rkgS rks lEiw.kZ :i esa lekt ij izR;{k okLrfod Hkkj dh ek=kk ml fLFkfr osQ eqdcys de gksxh tcfd djkèkkudk lkisf{kd Hkkj (relative burden) eq[;r% xjhcksa ij iM+sxkA

bl ckr dks ,d vU; izdkj ls Hkh O;Dr fd;k tk ldrk gSA fons'kh Í.knkrk Í.kksa osQ cnys esa tks èku izkIrdjrs gSa mudk mi;ksx os oLrqvksa o lsokvksa dks [kjhnus esa djrs gSa fdUrq vU; fLFkfr esa ;g èku Í.kh ns'k(debtor country) osQ gh ukxfjdksa osQ ikl jgrk gS] vr% Í.kh ns'k osQ ukxfjd oLrqvksa o lsokvksa dh mruhek=kk ls oafpr gks tkrs gSa ftruh ek=kk dh Í.knkrk ns'k (creditor country) osQ fuokklh dtZ osQ cnys esaizkIr /u ls [kjhnrs gSaA vr% oLrqvksa o lsokvksa dh ftruh ek=kk ls Í.kh ns'k oafpr gks tkrk gS og ek=kk ogk¡osQ lekt ij iM+us okys izR;{k okLrfod Hkkj dh lwpd gksrh gSA ;fn og oafpr ek=kk eq[;r% èkuh yksxksa osQfgLls esa vkrh gS rks lEiw.kZ :i esa lekt ij iM+us okyk izR;{k okLrfod Hkkj ml fLFkfr osQ eqdkcys de gksrkgS tcfd og oafpr ek=kk eq[;r% fuèkZu yksxksa ij iM+rhA

fons'kh Í.k dk izR;{k okLrfod Hkkj (direct real burden) ml mís'; ;k dk;Z ij Hkh fuHkZj gksrk gS ftlij fd og Í.k [kpZ fd;k tkrk gSA ;fn fons'kh Í.k dk mi;ksx ;q¼&O;; dh iw£r osQ fy, fd;k tkrk gSrks bls iQyghu Í.k (dead weight debt) dgk tkrk gS D;ksafd ;g O;; vuqRiknd izÑfr dk gksrk gS vFkok;g lekt osQ fy, mRiknu&o`f¼ esa dksbZ lgk;rk ugha djrkA ;fn fons'kh Í.k vYikofèk osQ fy, fy;k tkrkgS rks Hkkoh ihf<+;k¡ (posterity) mlosQ Hkkj ls cp tkrh gSa D;ksafd orZeku ih<+h gh mldk Hkqxrku dj nsrhgSA ijUrq fons'kh Í.k nh?kkZofèk osQ fy, fy;k tkrk gS rks mldk Hkkj Hkkoh ihf<+;ksa ij iM+rk gSA ;fn fons'kh Í.kmRiknd dk;ks± ij [kpZ dj fn;s tkrs gSa] vFkkZr~ ;fn mUgsa Ñf"k o m|ksx rFkk vFkZO;oLFkk osQ vU; {ks=kksa osQfodkl osQ fy, e'khujh] dPpk eky] rduhdh tkudkjh o vU; iw¡thxr eky [kjhnus tSls dk;ks± esa yxk fn;ktkrk gS rks Í.kh ns'k (debtor country) oqQN lhek rd fons'kh Í.k osQ okLrfod Hkkj dks de djus esa leFkZ


uksV

yksd foÙk

gks tkrk gSA bl fLFkfr esa] Hkkoh ihf<+;k¡ mÙkjkfèkdkj esa osQoy fons'kh Í.k osQ Hkkj dks gh izkIr ugha djrha] cfYdrhoz xfr ls gksus okys vk£Fkd fodkl osQ ykHk ,oa vfrfjDr vk; dks izkIr djrh gSa ftlls os o"kks± iqjkus fons'khÍ.k dks fcuk fdlh izdkj dk okLrfod Hkkj vuqHko fd;s gh pqdk nsrh gSaA ,ysDtsMj gSfeYVu (Alexander

hamilton) us] tksfd ok¯'kxVu dh efU=k&ifj"kn~ esa jktdks"kh; lfpo Fks] fodkl osQ fy, fons'kh iw¡th dhvko';drk ij Hkkjh tksj fn;k FkkA mUgksaus dgk fd fons'kh iw¡th osQ fo#¼ tks vkifÙk;k¡ mBkbZ tkrh gSa ogrdZghu o vcqf¼eÙkkiw.kZ bZ";kZ dk iQy gSA m|ksx dks izksRlkgu nsus osQ fy, fons'kh iw¡th vR;Ur vko';dgSA gk¡] ;g lR; gS fd fons'kh iw¡th esa oqQN [krjs vo'; gSa tSls fd fons'kh iw¡th 'kks"k.k (exploita-

tion) dks tUe nsrh gS vkSj izfr;ksfxrk dk xyk ?kksV nsrh gS] ijUrq gSfeYVu dk fo'okl Fkk fd bu[krjksa ls cpk tk ldrk gSA

fons'kh Í.k dk izR;{k okLrfod Hkkj dherksa ij fuHkZj gksrk gS tc dhersa fxjrh gSa rks ;g c<+rk gS vkSj dherksaosQ c<+us ij ;g ?kVrk gSA mnkgj.k osQ fy,] ;fn dhersa fxjrh gSa] rks la;qDr jkT; vesfjdk dks 100 MkWyj dhvnk;xh osQ fy, vfèkd ek=kk esa lsokvksa o oLrqvksa dk fu;kZr djuk gksxkA

fons'kh Í.k ijks{k Hkkj (indirect burden) osQoy rHkh mRiUu gksrk gS tcfd lekt dh mRiknu&{kerk dks{kfr igq¡prh gS vkSj ,slk rHkh lEHko gksrk gS tcfd fons'kh Í.k dks vuqRiknd dk;ks± esa yxk fn;k tkrk gSAbl fLFkfr esa] fons'kh Í.k lekt osQ fy, iQyghu Í.k (dead weight debt) cu tkrk gSA

fu"d"kZ :i esa ;g dgk tk ldrk gS fd mRiknd dk;ks± esa yxk;s tkus okys fons'kh Í.k Hkkj ugha gksrsA vr%mudks ml le; rd grksRlkfgr ugha fd;k tkuk pkfg,A tc rd fd os vFkZO;oLFkk dh vk£Fkd izxfr dksrst djus esa rFkk lEiw.kZ :i esa lekt osQ fodkl esa lgk;d gksaA

16-3 dtZ cuke dj (Loans v/s Taxes)

dHkh&dHkh ljdkj dks ,slh leL;k dk lkeuk djuk iM+rk gS fd fdlh [kpZ dh iw£r og dj yxkdj djs

vFkok dtZ izkIr djosQA Hkkjh djkèkku ls rFkk fcuk lksp&fopkj dj fy, x, mèkkj ls ;g Hk; jgrk gS fd dgha

foÙkh; <k¡pk gh vLr&O;Lr u gks tk, rFkk ;g lEiw.kZ :i esa lekt osQ fy, nqHkkZX; dk dkj.k u cu tk,A

vr% ge bl ckr ij fopkj djsaxs fd jktLo izkfIr osQ lEcUèk esa fdl lkekU; fl¼kUr dk ikyu fd;k tkuk

pkfg,A

lkoZtfud Í.k vFkok dj dkSu&lk vPNk lkèku gS] bl iz'u dk mÙkj nsuk tfVy gS fdUrq fiQj Hkh bl lEcUèk

esa fuEufyf[kr rF; egÙoiw.kZ gSaµ

(1) pkyw O;;µpkyw O;; ls rkRi;Z iqfyl] ukxfjd iz'kklu] f'k{kk rFkk fpfdRlk vkfn O;; ls gSA pkyw

O;;ksa dks djksa osQ }kjk gh iwjk fd;k tk, D;ksafd pkyw O;; ls fdlh ifjlEifÙk dk fuekZ.k ugha gksrk

gS vr% ;fn pkyw O;; dks Í.kksa osQ }kjk iwjk fd;k tkrk gS rks lkoZtfud Í.k c<+rk tk;sxk vkSj

mlosQ Hkqxrku osQ fy, Hkkjh dj yxkus iM+saxsA

(2) ladVdkyhu O;;µladVdkyhu fLFkfr tSls vdky] ck<+] ;q¼ ls turk dks vikj d"V mBkus iM+rs

gSaA ,slh fLFkfr esa ;fn djkjksi.k dk lgkjk fy;k x;k rks ns'k esa vkUrfjd fonzksg gksus dh fLFkfr

mRiUu gks tk;sxhA vr% ,slh fLFkfr esa foÙkh; O;oLFkk djus osQ fy, Í.kksa ij gh fuHkZj jguk mfpr

ekuk tkrk gSA

(3) ;q¼dkyhu O;;µ;q¼dkyhu O;; nh?kZ vkdkj dk gksrk gS vkSj ljdkj dks foÙkh O;oLFkk djus osQ

fy, dj ,oa Í.k nksuksa ij fuHkZj jguk iM+rk gS D;ksafd fdlh ,d lkèku ls vikj ek=kk esa èku izkIr

djuk lEHko ugha gksrk gSA

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(4) iw¡thxr O;;µiw¡thxr O;; ls LFkk;h ifjlEifÙk dk fuekZ.k gksrk gS tSls jsy] lM+osaQ] ¯lpkbZ osQ

lkèku vkfnA iw¡thxr O;; cM+h jkf'k esa gksrk gS vkSj bldk ykHk Hkh Hkkoh ih<+h dks gh feyrk gSA

vr% iw¡thxr O;; dks Í.kksa ls iwjk djuk pkfg, rkfd Hkkoh ih<+h gh ml Hkkj dks lgsA ijUrq

vkèkqfud er ;g gS fd iw¡thxr O;; ftls fodkl O;; Hkh dgrs gSa] djksa osQ }kjk gh iwjk gksA

(5) vk£Fkd fodklµns'k esa vk£Fkd fodkl osQ fy, vusd izdkj dh ;kstukvksa dks fØ;kfUor djuk

iM+rk gSA bu ;kstukvksa ij cgqr cM+h jkf'k esa èku O;; gksrk gS rFkk ;g èkujkf'k osQoy djksa ls izkIr

ugha dh tk ldrhA blfy, ljdkj dks Í.k ysuk vfuok;Z gks tkrk gSA

(6) yksdksi;ksxh lsok,¡µvfodflr ns'kksa esa ljdkj dks vusd izdkj dh dY;k.kdkjh lsok,¡ lEiUu

djuh iM+rh gSa tSls ifjogu] Mkd ,oa rkj vkfnA bu lsokvksa dks lEiUu djus osQ fy, dkiQh ek=kk

esa èku dh vko';drk gksrh gS ftldh iw£r osQoy djksa ls ugha dh tk ldrh gS] vr% Í.k ysus

iM+rs gSaA

16-4 dj rFkk dtZ esa vUrj (Difference between Taxes and Loans)

(1) djkèkku rks pkyw vk; (current income) ij Hkkj gS fdUrq mèkkj O;; djus dh Hkkoh 'kfDr esadVkSrh dks izdV djrk gSA

(2) dj ok£"kd vk; esa ls fn, tkrs gSa vkSj mldk lEcUèk orZeku miHkksxksa dh dVkSrh ls gksrk gS fdUrqdtZ cprksa esa ls fn;s tkrs gSa vkSj xSj&ljdkjh {ks=kksa esa mRiknu osQ fy, miyCèk fufèk;ksa (funds)

dks de dj nsrs gSaA

(3) dj ,d vfuok;Z va'knku gksrk gS fdUrq Í.k vkerkSj ij ,sfPNd gh gksrk gSA dj dk ncko rRdkyizHkkoh gksrk gS fdUrq dtZ dk ncko (pressure) Hkfo"; ij iM+rk gSA

(4) Hkkjh djksa dk Hkkj] gks ldrk gS fd leU;;kiw.kZ u gks] fdUrq dtks± dk cks> nh?kZdky esa iSQydjleU;k;iw.kZ cu tkrk gSA

(5) dj yksxksa dh vUèkkèkqUèk [kpZ djus dh izo`fÙk ij jksd yxkrs gSa fdUrq dtZ yksxksa dks Hkfo"; esa vk;c<+us dh vk'kk iznku djrs gSa vkSj ;g vk'kk orZeku esa O;fDr dks viO;;h cuk ldrh gSA

fdUrq bldk ;g vFkZ ugha gS fd dtks± dh foÙkh; O;oLFkk dks ,dne ls vLohdkj dj fn;k tkuk pkfg,AokLro esa ckr rks ;g gS fd djkèkku vkSj Í.k nksuksa dks U;k;ksfpr :i ls la;qDr dj fn;k tkuk pkfg,A ,dvPNh dj&i¼fr esa dkiQh yksp'khyrk ikbZ tkrh gSA vr% mfpr ;gh gS fd ljdkjh vk; esa o`f¼ djkèkku osQekè;e ls gh dh tk,A fdUrq tc djkèkku dh o`f¼ viuh lhek ij igq¡ps] rc ljdkjh [kpZ dh foÙkh; O;oLFkkosQ fy, dtks± dk vkJ; fy;k tkuk pkfg,A

VkLd dj rFkk dtZ esa D;k varj gS\

vuk£Fkd dk;ks± ij fd;s tkus okys vlkèkkj.k O;; dh foÙkh; O;oLFkk osQ fu;e la{ksi esa fuEu izdkjgSaµ

(1) tgk¡ rd Hkh lEHko rFkk O;kogkfjd gks] pkyw O;; dh iw£r ok£"kd izkfIr;ksa esa gh dh tkuh pkfg,vkSj O;; esa o`f¼ gks tk, rks mlosQ lkFk&lkFk djkèkku esa Hkh o`f¼ dj nh tkuh pkfg,A

(2) ;fn dHkh cM+h ek=kk esa vukorhZ O;; (non recurring) fd;k tkrk gks rks mldh foÙkh; O;oLFkkmèkkj }kjk dh tkuh pkfg,A ,slk djus ls izpfyr dj&iz.kkyh osQ vLr&O;Lr gksus dh lEHkkouk ughajgsxhA


uksV

yksd foÙk

(3) fdUrq tc ;g lEHkkouk gks fd vlkèkkj.k O;; dbZ o"kks± rd pysxk rks mldh iw£r osQ fy, djksaosQ <k¡ps esa gh gsj&isQj fd;k tkuk pkfg,A

(4) ;g fl¼kUr ogk¡ dk;Z ugha djrk tgk¡ fd % (i) cM+s djksa dk leU;k;iw.kZ forj.k u gks] (ii) fofHkUudjksa dh mRikndrk vR;fèkd c<+kuh iM+ tk,] vFkok (iii) tgk¡ Hkkjh djkèkku jktuSfrd n`f"V lsvuqi;qDr gksaA bu ifjfLFkfr;ksa esa ls fdlh esa Hkh] djkèkku osQ lkFk&lkFk Í.k dk Hkh vkJ; fy;ktkuk pkfg,A

16-4-1 fodkl ;kstukvksa dh foÙkh; O;oLFkk esa djksa o dtks± dk ;ksxnku(Role of Taxes and Loans in Financing Development Plans)

vfèkdka'k vYi&fodflr ns'kksa dks viuh fodkl ;kstukvksa osQ fy, èku dh leL;k dk lkeuk djuk gksrk gSAleL;k ;g gS fd fodkl ;kstukvksa osQ fy, foÙk dh O;oLFkk djkèkku ls dh tk, vFkok dtks± lsA

vYi&fodflr ns'kksa esa vkerkSj ij Hkkjh xjhch ikbZ tkrh gS] izfr O;fDr vk; cgqr de gksrh gS] èku dk forj.kvleku gksrk gS] yksxksa dk thou&Lrj vR;Ur uhpk gksrk gS vkSj yksxksa dh djns; {kerk de gksrh gSA bl fLFkfresa] ,sls ns'kksa esa fodkl ;kstukvksa dh foÙkh; O;oLFkk osQ fy, vfrfjDr djkèkku dk {ks=k Hkh lhfer gh gksrkgSA Hkkjh djkèkku pw¡fd miHkksx dks de djrk gS vkSj mRiknu dh izsj.kkvksa dks grksRlkfgr djrk gS] vr% ,slsns'kksa esa ;g fodkl osQ mís'; dks Hkh {kfrxzLr dj nsrk gSA blosQ vfrfjDr] ;g Hkh gks ldrk gS fd oqQNifj;kstuk,¡ bruh [kphZyh gksa fd O;; dh iw£r djkèkku }kjk u gks losQA bl fLFkfr esa] fodkl ifj;kstukvksa dhfoÙkh; O;oLFkk osQ fy, vkUrfjd o cká Ðksrksa ls Í.k fy, tkus pkfg,A pw¡fd vYi&fodflr ns'kksa dhvkUrfjd mèkkj ysus dh {kerk dkiQh fxjh gqbZ gksrh gS] vr% cká yksxksa ls mèkkj ysuk muosQ fy, cM+k egÙoiw.kZgksrk gSA

dtks± }kjk fodkl ifj;kstukvksa (development projects) dh foÙkh; O;oLFkk dks bl vkèkkj ij Hkh mfprcrk;k tkrk gS fd ifj;kstuk,¡ mRiknd gksrh gSa vkSj muosQ ykHkksa dk miHkksx Hkkoh ihf<+;k¡ Hkh djrh gSaA vr%mudk cks> ;fn Hkkoh lUrfr ij iM+ Hkh tk, rks blesa dksbZ cqjh ckr ugha gSA ,sls dtks± dh vnk;xh ml le;dh tk ldrh gS tcfd ;s ifj;kstuk,¡ mRiknu vkjEHk dj nsrh gSaA fdUrq bl fLFkfr esa Hkh nh?kZdkyhu Í.kksa dksgh izeq[krk nh tkuh pkfg,] D;ksafd vYidkyhu Í.k rks Í.k u jgdj ,d izdkj ls djkèkku dk oqQN le;osQ fy, LFkxu (Postponement) ek=k gh cu tkrs gSaA

dtks± }kjk fodkl ifj;kstukvksa dh foÙkh; O;oLFkk dh ckr lS¼kfUrd :i ls rks lgh gks ldrh gS] ijUrqO;kogkfjd :i ls iw.kZr;k dtks± ij gh fuHkZj jgus dks vcqf¼eÙkkiw.kZ ekuk tkrk gSA ,sls fuos'kksa (invest-

ments) esa foÙkh; O;oLFkk osQ fy, ctV dh csf'k;ksa (budget surpluses) dk Hkh mi;ksx fd;k tkukpkfg,A Hkkjr dh iapo"khZ; ;kstukvksa osQ fy, bl Ïksr dh O;oLFkk dh tkrh gSA ;gh ugha] vU; ns'k Hkh bldk;Z osQ fy, ctV&cs'kh dk mi;ksx djrs jgs gSaA vFkZ'kkfL=k;ksa dk Hkh ;g fo'okl gS fd ;fn vk£Fkd iqu£uekZ.kdh foÙkh; O;oLFkk ctV&csf'k;ksa }kjk ugha dh xbZ rks fofHkUu ns'kksa dh vFkZ&O;oLFkkvksa dks Hkkjh {kfr mBkuhgksxhA blosQ vfrfjDr] eqnzkLiQhfr lEcUèkh fLFkfr;ksa ij Hkh leqfpr ek=kk esa rHkh jksd yxkbZ tk ldrh gS tcfdctV&csf';ksa dk lgkjk fy;k tk,] D;ksafd fodkl dh vofèk esa Hkkjh fuos'kksa osQ dkj.k ,slh csf'k;k¡ vkerkSj ijfu£er gks tkrh gSaA

bl izdkj Li"V gS fd fodkl&dk;ZØeksa dh foÙkh; O;oLFkk djksa o dtks±_ nksuksa }kjk gh dh tkuhpkfg,A blesa dksbZ lUnsg ugha gS fd dtZ (loans) fodkl&foÙk (development finance) esaegÙoiw.kZ è;ku j[krs gSa ijUrq fodkl&dk;ZØeksa osQ ,d Hkkx dh foÙkh; O;oLFkk fuf'pr :i lsctV&csf'k;ksa }kjk gh dh tkuh pkfg,A blls lekt esa pkyw miHkksx ij blls vfèkd okLrfod Hkkj(real burden) ugha iM+sxk ftruk fd mruh gh ek=kk osQ ljdkjh mèkkj ls iM+sxkA

uksV





1. tc yksd ½.k osQ ekè;e ls yksxksa ls #i;k fy;k tkrk gS rks yksxksa dks vius --------- esa ifjorZu djukgksrk gSA

2. ljdkjh izfrHkwfr;ksa osQ [kjhnkj vf/dka'kr% --------- oxZ osQ yksx gksrs gSaA

3. cká ½.k dh izÑfr --------- ½.k dh izÑfr ls fHkUu gksrh gSA

4. dj ,d vfuok;Z va'knku gksrk gS ¯drq ½.k vkerkSj ij --------- gksrk gSA

5. vYi&fodflr ns'kksa esa vkerkSj ij Hkkjh --------- ikbZ tkrh gSA

16-5 yksd Í.k dh O;oLFkk (Public Debt Management)

yksd Í.k dh O;oLFkk osQ y{; ls vk'k; gS fd ljdkj }kjk dtZ ysus rFkk mudh okfilh dh jhfr;ksa dk ns'k

dh vk£Fkd fLFkfr ij izfrowQy izHkko ugha iM+uk pkfg,A blosQ foijhr] bu jhfr;ksa (methods) ls vk£Fkd

fLFkjrk dks cuk;s j[kus esa enn feyuh pkfg,A vU; 'kCnksa esa ljdkj }kjk dj ysus rFkk mls okfil djus dk

<ax ,slk gksuk pkfg, fd mlls vFkZO;oLFkk (economy) ij eqnzkLiQhfr vFkok eqnzkvoLiQhfr lEcUèkh izHkko

de iM+s vkSj ljdkj dks mldh vko';drk gsrq èku izkIr gks tk,A vr% mu lc jhfr;ksa ;k rjhdksa dks yksd

Í.k O;oLFkk esa lfEefyr fd;k tkrk gS tksfd mèkkj ysus rFkk mldks okfil djus dh izfØ;k osQ }kjk bu y{;ksa

dh izkfIr osQ fy, ljdkj }kjk viuk;s tkrs gSaA mnkgj.k osQ fy,] ;fn ljdkj vius lkoZtfud Í.k dks de

djrh gS rks mlosQ eqnzkLiQhfr lEcUèkh (inflationary) vFkok eqnzkvoLiQhfr lEcUèkh (deflationary) izHkko

iM+ ldrs gaSA ;fn ljdkj lkoZtfud Í.k dh okfilh ?kkVs dh foÙk O;oLFkk (deficit financing) ;k fiNyh

cprksa }kjk djrh gS rks blosQ izHkko eqnzkLiQhfrtud gksrs gSaA ;fn cSadksa dk Í.k okfil djus osQ fy, djksaa esa

o`f¼ dh tkrh gS rks mlosQ izHkko eqnzkvoLiQhfrtud gksrs gSaA bu ifjfLFkfr;ksa esa yksd Í.k dh O;oLFkk dk

;ksxnku ;g gksrk gS fd ,sls rjhosQ viuk;s tk,¡ fd muls u rks eqnzkLiQhfr dh fLFkfr mRiUu gks vkSj u

eqnzkvoLiQhfr dhA vr% eqnzLiQhfr (inflation) osQ fnuksa esa ljdkj C;kt dh nj c<+kdj vius Í.k dh ek=kk

esa o`f¼ dj nsrh gS vkSj eqnzk voLiQhfr (deflation) dh vofèk esa blls mYVk djrh gSA ;gh ugha] djksa osQ

:i esa ,df=kr ctV csf'k;ksa dk mi;ksx eqnzkvoLiQhfr osQ fnuksa esa Í.k&okfilh osQ fy, fd;k tk ldrk gS vkSj

eqnzk&LiQhfr osQ fnuksa esa vfrfjDr dj yxk;s tk ldrs gSaA ;s mik; vk£Fkd vfLFkjrk mRiUu djus dh ctk;

vk£Fkd fLFkjrk ykrs gSaA

16-5-1 ifjHkk"kk rFkk egRo (Definition and Significance)

yksd Í.k dh O;oLFkk dk lEcUèk Í.k osQ lEcUèk esa fd;s tkus okys oqQN ,sls fu.kZ;ksa ls gksrk gS fd tkjh

fd;s tkus okys yksd Í.k dk Lo:i D;k gks] u;s ckW.M fdu 'krk±s ij csps tk,¡] ifjiDo Í.kksa (maturing

debts) dk 'kksèku ;k okfilh fdl izdkj gks] fofHkUu izdkj osQ yksd Í.k fdl vuqikr esa tkjh fd;s tk,¡]

Í.kksa osQ ifjiDo gksus dk izfr:i D;k gks rFkk Í.kksa dk LokfeRo vkfnA la{ksi esa bldk lEcUèk yksd

Í.kksa osQ <k¡ps lEcUèkh fo'ks"krkvksa osQ fuèkkZj.k ls gSA oqQN yksxksa dk ;g dguk gS fd yksd Í.k dks de

ugha fd;k tkuk pkfg, vkSj C;kt dh vnk;xh ;k rks dj&izkfIr;ksa esa ls dj nh tkuh pkfg, vFkok u;s uksV

tkjh djosQA lkFk gh] ifjiDo frfFk ij Í.kksa dh okfilh ubZ izfrHkwfr;k¡ ;k Í.k&i=k tkjh djosQ dj nh tkuh

pkfg,A fdUrq oqQN vU; yksxksa dk ;g dguk gS fd yksd Í.k tSls gh ifjiDo (mature) gks_ bls de dj

fn;k tkuk pkfg,A


uksV

yksd foÙk

yksd Í.k dh lqpk# :i ls O;oLFkk djuk blfy, vr;Ur egÙoiw.kZ gksrk gS D;ksafd vFkZO;oLFkk osQ lapkyuij yksd Í.kksa osQ vkdkj esa gksus okys ifjorZuksa osQ egÙoiw.kZ vk£Fkd izHkko iM+rs gaSA ;s ifjorZu ljdkj dhekSfnzd ,oa jktdks"kh; uhfr;ksa (monetary and fiscal policies) esa tku Hkh Mkyrs gSa vkSj mUgsa vLr&O;LrHkh dj ldrs gSaA

uksV~l yksd Í.k uhfr] jktdks"kh; uhfr rFkk ekSfnzd uhfr ,d nwljs ls ?kfu"B :i ls lEcfUèkr gksrh gSa vkSj

;s lc feydj gh vk£Fkd uhfr dk fuèkkZj.k djrh gSaA vr% bu lHkh dks ,d nwljs osQ lkFk rky&esycuk;s j[krs gq, dk;Z'khy gksuk pkfg,A

16-6 yksd Í.k dh O;oLFkk osQ fl¼kUr(Principles of Public Debt Management)

yksd Í.k dh O;oLFkk osQ vusd fl¼kUr izpfyr gSa ftuesa ls izeq[k fuEufyf[kr gSaµ

(1) yksd Í.k dh C;kt&ykxr U;wure gksuh pkfg,(The Interest Cost of Servicing Public Debts must be Minimised)

bl fl¼kUr osQ vuqlkj] ljdkj bl fLFkfr esa gksuh pkfg, fd lkoZtfud Í.k ys losQ rFkk mUgsa okfil djlosQ ijUrq ;g lc dk;Z U;wure C;kt&ykxr ij gksuk pfg,A ;gh yksd Í.k dh O;oLFkk dk ,d egÙoiw.kZy{; gksuk pkfg, D;ksafd C;kt dh vnk;xh osQ fy, ljdkj dks ;k rks vfrfjDr dj yxkus gksrs gSa vFkok pkywdjksa dh njksa esa o`f¼ djuh gksrh gSA ;fn Í.kksa dh C;kt&ykxr U;wure gksrh gS rks ljdkj dks FkksM+h ek=kk esavfrfjDr dj yxkus gksrs gSa vU;Fkk blls mYVk gksrk gS vkSj ;fn FkksM+h ek=kk esa dj yxk;s tkrs gSa rks fofHkUuvk£Fkd izsj.kkvksa ij vFkkZr~ vfèkd dke djus rFkk vfèkd cpr djus dh bPNk ij muosQ izfrowQy izHkko Hkhde gh iM+rs gSaA

yksx Í.kksa dh C;kt&ykxr ml fLFkfr esa U;wure j[kh tk ldrh gS tcfd ns'k osQ osQUnzh; cSad dks bl ckrosQ fy, izsfjr fd;k tk losQ fd og viuh ekSfnzd dk;Zokfg;ksa (monetary operations) osQ }kjk vFkkZr~ cSaddj uhfr vkfn osQ ekè;e ls C;kt dh nj dks de j[ksA tc cktkj esa C;kt dh njsa uhph gksrh gSa rks ljdkjvius ckW.M uhph C;kt njksa ij tkjh djus esa leFkZ gks tkrh gS vkSj bl izdkj mls de C;kt&ykxr ij Í.kfey tkrk gSA

ijUrq ,slh C;kt&nj dh uhfr eas eqnzk&LiQhfr lEcUèkh ncko mRiknu gksus dh lEHkkouk jgrh gS vkSj ,slk rcrks fo'ks"k :i ls gksrk gS tcfd vFkZO;oLFkk (economy) igys ls gh iw.kZ jkstxkj dh n'kkvksa esa dk;Z dj jghgksrh gSA vr% de C;kt okyh Í.k uhfr dks] tksfd eqnzk&LiQhfr lEcUèkh ncko rFkk vk£Fkd vfLFkjrk mRiUudjrh gS] okaNuh; ugha ekuk tk ldrkA

(2) fuos'kdÙkkZvksa dh vko';drkvksa dh lUrqf"V(Satisfaction of the Needs of Investors)

oqQN yksxksa dk ;g fopkj gS fd ljdkjh Í.kksa dk izcUèk ,sls <ax ls fd;k tkuk pkfg, fd yksdÍ.k&i=kksa dh fdLe rFkk mudks tkjh djus dh 'krks± vkfn osQ lEcUèk esa fuos'kdÙkkZvksa (investors)

dh bPNkvksa o vko';drkvksa dks lUrq"V fd;k tk losQA

;fn fuos'kdÙkkZvksa dh vko';drkvksa dks lUrq"V u fd;k tk, rks] yksd Í.k dk izcUèk djus esa dfBukb;k¡mRiUu gks ldrh gSaA mnkgj.k osQ fy,] ;fn ljdkj vius vYidkyhu Í.k dks nh?kZdkyhu Í.k osQ :i j[kukpkgrh gS rks nh?kZdkyhu Í.k&i=kksa ;k izfrHkwfr;ksa (long term securities) ij mls ,slh vkd"kZd 'krs± izLrqr

uksV



djuh gksaxh tSls fd C;kt dh Å¡ph njsa vkfn] vFkok ljdkj ;g Hkh dj ldrh gS fd og izfrHkwfr ;k Í.k&i=k/kjdksa (security holders) dks ,slh lqfo/k iznku djs fd os vius Í.k&i=kksa dks fcuk fdlh gkfu osQ udnhesa cny losaQ vkSj ljdkj }kjk tkjh fd;s x;s u;s Í.k&i=k [kjhn losaQA ,slh fLFkfr esa yksd Í.kksa dk lkekU;udnh :i U;w lfèkd :i ls iwoZor~ gh jgrk gSA

ijUrq tc yksd Í.k osQ izcUèk osQ ekè;e ls fuos'kdÙkkZvksa dh vko';drkvksa dks lUrq"V ugha fd;k tkrk] rksgks ldrk gS fd izfrHkwfr;ksa ;k Í.k&i=kksa dh fcØh osQ dkj.k izfrHkwfr&cktkjksa esa vLr&O;Lrrk mRiUu gks tk,vkSj ckW.Mksa osQ èkkjd vius Í.k&i=kksa dks dHkh bl dk;Z osQ fy,] dHkh ml dk;Z osQ fy, cspuk vkSj udnhizkIr djuk vkjEHk dj nsaA fdUrq ;fn fuos'kdÙkkvksa osQ fgr (interest) dks Åij j[kk x;k rks ljdkj osQ fy,lkoZtfud Í.k dh ykxr c<+ tk;sxhA blfy, oqQN yksx ;g rdZ nsrs gSa fd yksd Í.k tc ifjiDo gks tk,arks mUgsa de dj fn;k tkuk pkfg,A ij] ;fn Í.kksa dks ubZ eqnzk tkjh djosQ pqdk;k x;k rks mlls eqnzk&LiQhfrmRiUu gksxh vkSj ;fn vfrfjDr dj yxkdj mldk Hkqxrku fd;k x;k] rks mlls eqnzk voLiQhfrtud izHkkomRiUu gksaxsA vr yksd Í.kksa dh vnk;xh osQ rjhdksa esa leqfpr lUrqu cuk;s j[kdj bu nksuksa gh fLFkfr;ksa ls cpktk ldrk gSA

(3) vYidkyhu Í.k dk nh?kZdkyhu Í.k esa fufèkdj.k(Funding of Short Term Debt into Long Term Debt)

,d rdZ ;g Hkh fn;k tkrk gS fd yksd Í.kksa dh O;oLFkk bl izdkj dh tkuh pkfg, fd ogvYidkyhu Í.kksa dk nh?kZdkyhu Í.kksa osQ :i esa fufèkdj.k djus esa vfèkdkfèkd lgk;d gksaA (fo'ks"k:i ls vR;kfèkd nh?kkZofèk okys Í.kksa osQ :i esa] tSls fd fczfV'k dUlksy vFkkZr~ csfe;knh ckW.M tks dHkhifjiDo gh ugha gksrs)A ijUrq fufèkdj.k dh ;s dk;Zokfg;k¡ (funding operations) bl izdkj dh tkuh pkfg,fd ftlls vk£Fkd fLFkjrk dks dksbZ {kfr u igq¡psA fdUrq bl uhfr osQ tks ykHk fxuk;s x;s gSa mudks cgqrvfèkd ugha ekuuk pkfg,] D;ksafd ns'k esa izkbosV vYidkyhu Í.k fo|eku jgrk gS vkSj og rekeekSfnzd O;oLFkk (monetary management) dks my>k nsrk gSA

bl uhfr osQ dkj.k pw¡fd nh?kZdkyhu fufèk;ksa (long term funds) dh ek¡x c<+ tkus osQ dkj.k nh?kZdkyhuC;kt dh nj esa o`f¼ gksus yxrh gS] vr% blls Hkfo"; dk ctV&O;; Hkh c<+ tkrk gSA blosQ lkFk] buosQ dkj.kvYidkyhu fufèk;ksa dh ek¡x de gks tkus osQ dkj.k vYidkyhu C;kt dh njsa fxjus yxrh gSaA ijUrq nh?kZdkyhuC;kt dh njksa esa gksus okyh bl vuqfpr o`f¼ osQ dkj.k xSj&ljdkjh fuos'k (private investment) dh ek=kkrFkk C;kt dh ?kV tkrh gS ftlosQ iQyLo:i lqLrh (recession) rFkk csjktxkjh mRiUu gks tkrh gSA vr% ;gvko';d gS fd fufèkdj.k dh dk;Zokfg;k¡ ,sls <ax ls dh tk,¡ fd nh?kZdkyhu C;kt dh nj esa ,slh vuqfpro`f¼ u gks fd tks xSj ljdkjh fuos'k dh ek=kk rFkk nj ij izfrowQy izHkko MkysA fdUrq ;fn bl ckr dhvko';drk vuqHko dh tk, fd xSj&ljdkjh fuos'k de fd;k tkuk pkfg, rks ljdkj dks vYidkyhu Í.k dknh?kZdkyhu Í.k esa fufèkdj.k dj nsuk pkfg,A

;fn vYidkyhu C;kt dh njsa uhph gSa rks mlls bl ckr dks izksRlkgu fey ldrk gS fd vYidkyhu iw¡th ,slsns'kksa dh vksj dks izokfgr gks tk, tgk¡ fd vYidkyhu C;kt dh njsa Å¡ph gksaA ijUrq ;g ns'k&fgr esa ugha gksrkAvr% vYidkyhu Í.kksa dh nh?kZdkyhu Í.kksa esa fufèkdj.k ,slh jhfr ls fd;k tkuk pkfg, fd og fuos'kdÙkkZvksadh t:jrksa dks iwjk dj losQA

(4) yksd Í.k uhfr dk jktdks"kh; o ekSfnzd uhfr osQ lkFk rkyesy cuk jguk pkfg,(Public Debt Policy must be Co-ordinated with Fiscal and MonetaryPolicy)

vk£Fkd fLFkjrk cuk;s j[kus rFkk vk£Fkd fodkl dks rhoz djus osQ fy, ;g vR;Ur vko';d gS fd yksd Í.kuhfr dk jktdks"kh; o ekSfnzd uhfr osQ lkFk leUo; ;k rkyesy (co-ordination) cuk jgsA mnkgj.k osQ fy,];fn ljdkj osQUnzh; cSad dks bl ckr osQ fy, ckè; djrh gS fd uhph nj dh C;kt uhfr dks ykxw djs rkfd


uksV

yksd foÙk

yksd Í.k osQ C;kt dh vnk;xh dh ykxr de gks losQ] rks mlls eqnzk&LiQhfr dh n'kk,¡ mRiUu gks ldrh gSavkSj mlosQ iQyLo:i vk£Fkd vfLFkjrk mRiUu gks ldrh gSA vr% yksd Í.k uhfr rFkk ekSfnzd uhfr osQ chpleqfpr rkyesy j[kdj ,slh vk£Fkd vfLFkjrk ls cpk tk ldrk gSA

jktdks"kh; rFkk ekSfnzd uhfr osQ lkFk yksd Í.k uhfr dk lapkyu ,sls <ax ls fd;k tkuk pkfg, fd ;s rhuksagh uhfr;k¡ vk£Fkd fLFkjrk rFkk vk£Fkd izxfr osQ fy, viuk ;ksxnku djsaA vr% yksd Í.kksa dh okfilh] pkywÍ.kksa dh cnyh (conversion) vkSj os 'krsZ ftu ij fd u;s Í.k&i=k csps tk,a&lHkh dks vk£Fkd izxfr rFkkfLFkjrk osQ fy, viuk va'knku djuk pkfg,A

(5) ifjiDo gksus ij Í.kksa dk forj.k rFkk Í.k&èkkjdksa dh fdLesa(Maturity Distribution and Kinds of Debt Holders)

;fn oqQy Í.k dk ,d cM+k vuqikr vYidkyhu Í.kksa osQ :i esa gS vkSj oqQy Í.k dk ,d cM+k Hkkx cSadksa}kjk j[kk x;k gS rks Í.k osQ c<+h ek=kk esa udn :i esa jgus dh lEHkkouk jgrh gSA blls ,sls le; esa eqnzk&LiQhfrlEcUèkh ncko iM+ ldrs gSa tcfd eqnzk&LiQhfr fojksèkh uhfr dks ykxw djuk okaNuh; gksA bl izdkj] Í.kksa dkvR;fèkd udnhiu (high liquidity) eqnzk&LiQhfr osQ fu;U=k.k dks dfBu cuk nsrk gSA ,sls Í.kksa dks ;fn Ø;Hkh dj fy;k tk, rks og Hkh eqnzk&LiQhfr fojksèkh mik; osQ :i esa vfèkd izHkkoh ugha gksxkA O;fDr;ksa }kjk j[ksx;s vR;fèkd udnh Í.k dk mi;ksx enzk&voLiQhfr fojksèkh (anti-deflationary) mik; osQ :i esa fd;ktk ldrk gSA ,sls Í.k&i=kksa dh dhersa c<+kdj rFkk yksxksa dks bl ckr osQ fy, Í.kksa dks udnh esa cny ysA

bl izdkj] bu fl¼kUrksa osQ vè;;u ls Li"V gS fd yksd Í.k dh O;oLFkk osQ lHkh y{;ksa dks izkIr djuk] gksldrk gS fd lEHko u gksA

D;k vki tkurs gSa C;kt dh njksa dks uhph j[kus dh uhfr ls eqnzk&LiQhfr lEcUèkh n'kk,¡ mRiUu gks ldrh gSatcfd vYidkyhu Í.k dk nh?kZdkyhu Í.k esa fufèkdj.k djus dh uhfr lqLrh vkSj

csjkstxkjh mRiUu dj ldrh gSA

vr% yksd Í.k dk izcUèk ,sls rjhosQ ls fd;k tkuk pkfg, fd mlls vk£Fkd ykHk rks vfèkd ls vfèkdizkIr gks vkSj vk£Fkd gkfu de ls de gksA

16-7 yksd Í.k dk 'kksèku ;k izfrnku (Redemption of Public Debt)

Í.k osQ 'kksèku (redemption) ls rkRi;Z gSµÍ.k dh okfil vnk;xhA vkRe&fuHkZj m|ksxksa esa yxs LFkk;hfuos'kksa dks NksM+dj lHkh yksd Í.k ;Fkk'kh?kz okfil gksuk pkfg,A Í.kksa osQ fu;U=k.k rFkk muosQ fu;fer fuLrkj.kosQ fo"k; esa vk'oLr gksus osQ fy, mudh vnk;xh dk izkoèkku (provision) rHkh dj fn;k tkuk pkfg, tcfdos tkjh fd;s x;s gksaA ljdkj izk;% vius Í.kksa dh vnk;xh dks LFkfxr djus osQ fy, volj <wa<k djrh gSAijUrq gksuk ;g pkfg, fd Í.kksa dh fu;fer vnk;xh osQ fo"k; esa vk'oLr gksus osQ fy, gj lEHko lkoèkkuhcjrh tk,A

16-7-1 Í.k&'kksèku osQ ykHk (Advantages of Debt Redemption)

(1) ;g ljdkj dks fnokfy;k gksus ls cpkrk gSA

(2) ;g ljdkj osQ vuki&'kuki [kpks± dks grksRlkfgr djrk gSA

(3) blls Í.knkrkvksa dk fo'okl ljdkj esa cuk jgrk gSA

(4) blls Hkfo"; esa ljdkj osQ fy, Í.k tkjh djuk ljy gks tkrk gSA

(5) ;g Í.k&izcUèk dh ykxr de djrk gSA

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(6) ;fn Í.k tYnh pqdk fn;k tkrk gS rks ;g Hkkoh lUrfr dks Í.k osQ Hkkj ls cpkrk gSA

(7) tc yksd Í.kksa dk Hkqxrku fd;k tkrk gS] rks og lkèku xSj&ljdkjh fuos'k dh vksj dks LFkkukUrfjrgks tkrs gSaA bl fLFkfr esa xSj&ljdkjh fuos'k (private investment) osQ fy, okrkoj.k rS;kjgksrk gSA

(8) Í.kksa dh okfil vnk;xh eqnzk&voLiQhfr lEcUèkh mik; (deflationary measure) osQ :i esadk;Z dj ldrh gSA

16-8 Í.k&okfilh dh jhfr;k¡ (Methods of Repayment)

vc ge Í.k&okfilh osQ fofHkUu rjhdksa dh jhfr;ksa dk vè;;u djsaxsA ;s jhfr;k¡ fuEu izdkj gSaµ

(1) Í.k udkj (Debt Repudiation)

Í.k&udkj dk vFkZ gS ljdkj }kjk Í.k dh vnk;xh ls bUdkj djukA lu~ 1917 esa lksfo;r ljdkj }kjk ,slkfd;k x;k Fkk tcfd mlus tkj dkyhu Í.kksa dks vnk djus ls euk dj fn;k FkkA blh izdkj la;qDr jkT;vesfjdk osQ oqQN jkT;ksa us Hkh lu~ 1861&65 osQ x`g&;q¼ ls iwoZ ,slk gh fd;k Fkk ftUgksaus vaxzst ukxfjdksa lsfy, x;s Í.kksa dh vnk;xh ls bUdkj dj fn;k FkkA

tc ljdkj Í.k dh vnk;xh ls bUdkj djrh gS rks ljdkj esa yksxksa rFkk cSadksa dk fo'okl fgy tkrk gSA bllsfiQj fudV Hkfo"; esa ljdkj dks u;s Í.k tkjh djus esa dfBukbZ dk lkeuk djuk iM+rk gSA ljdkj osQ bl ixdks cM+k vU;k;iw.kZ rFkk Hksnewyd ekuk tkrk gS D;ksafd ;g lEifÙk osQ ekfydksa osQ osQoy ,d oxZ dks ghizHkkfor djrk gS] vFkkZr~ osQoy ml oxZ dks tksfd yksd Í.k&i=kksa dks [kjhnrk gS vkSj vU; oxks± dks ;gvizHkkfor gh NksM+ nsrk gSA ijUrq ,d bUdkjh (udkjh) osQ lkFk gh lkFk ;fn lEifÙk osQ ekfydksa dks okfilhls lEcfUèkr lHkh djkjksa ls ljdkj bUdkj dj nsrh gS rks vo'; Hksn&Hkko dh ckr ugha gksrhA ;fn Í.k okfilhosQ lHkh le>kSrksa ;k djkjksa ls bUdkj dj fn;k tkrk gS rks mlls lkekftd ØkfUr dk Hk; jgrk gS ftlosQ izHkkolekt osQ lHkh oxks± osQ fy, gkfudkjd gksrs gSaA

;fn ljdkj fons'kh Í.kksa dh okfilh ls bUdkj djrh gS rks blls ml ns'k osQ lkeus vusd xEHkhj dfBukb;k¡mRiUu gks tkrh gSaA fons'kh ljdkjsa vius Í.kksa dks olwy djus osQ fy, vk£Fkd ukosQcUnh rFkk lSfud dk;ZokghtSls ixksa dk lgkjk ysrh gSaA blosQ vfrfjDr] ;g dksbZ cqf¼ekuh dh ckr Hkh ugha gS fd ljdkj }kjk Í.k&udkjdh uhfr dk vuqlj.k fd;k tk, D;ksafd bls ,d vuSfrd (immoral) rFkk csbZekuhiw.kZ ix ekuk tkrk gSA

(2) Í.k&okfilh (Refunding)

;fn ljdkj vius pkyw Í.kksa dh vnk;xh osQ fy, u;s ckW.M tkjh djrh gS rks bls Í.k&okfilh dgk tkrk gSAÍ.k okfilh ml izfØ;k dk uke gS ftlosQ }kjk ifjiDo gksus okys ckW.Mksa (maturing bonds) osQ LFkku iju;s ckW.M cny fn;s tkrs gSaA dHkh&dHkh vofèk iw.kZ gksus dh frfFk ;k ifjiDo frfFk (maturity date) lsiwoZ Í.kksa dh vnk;xh dj nh tkrh gSA ,slk rc gksrk gS tcfd C;kt dh nj de gksrh gS vFkok tc ljdkjckdh Í.kksa dh ifjiDo frfFk dks cnyuk pkgrh gSA ijUrq Í.k&okfilh dk vk'k; eq[;r% blfy, fy;k tkrkgS rkfd Í.k osQ ifjiDo gksus ls lEcfUèkr vko';drkvksa dks iwjk fd;k tk losQA lkekU;r% vYidkyhu Í.k]tksfd pkyw O;; dh iw£r osQ fy, [kpZ dj fn;s tkrs gSa ckn esa turk esa nh?kZdkyhu Í.kksa dh fcØh }kjk izkIrèku ls vnk dj fn;s tkrs gSa rkfd mu vYidkyhu Í.kksa dk LFkku nh?kZdkyhu Í.k ys losaQA

(3) Í.kksa dk ifjorZu ;k cnyh (Conversion of Debts)

Í.kksa dh cnyh dk vFkZ gS iqjkus Í.kksa dk u;s Í.kksa esa ifjorZuA bl jhfr osQ vUrxZr] Í.k dh okLro esavnk;xh ugha dh tkrh] cfYd Í.k dk osQoy :i cny fn;k tkrk gSA Í.k cnyh dh izfØ;k ls eryc gksrk


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yksd foÙk

gS Å¡ph C;kt&nj okys Í.k dks de C;kt&nj okys Í.k esa ifjo£rr djukA gks ldrk gS fd ljdkj us ftlle; Í.k fy;k Fkk] ml le; C;kt dh nj cgqr Å¡ph gksA fdUrq vc tcfd C;kt dh nj fxjh gqbZ gksrhgS rks ljdkj iqjkus Í.kksa dks de C;kt okys u;s Í.kksa esa cny ysrh gS rkfd jkT;ksa ij Í.kksa dk HkkjU;wure gks losQA fiQj yksd Í.kksa ij vis{kkÑr uhph C;kt nj dk vFkZ gksrk gS vk; dk de vlekuforj.kA

fdUrq Í.kksa dh cnyh dk dk;Z liQyrk ls rHkh lEiUu gks ldrk gS tc fd ljdkj dh lk[k (credit) vPNhgks vkSj mlosQ ikl lkekU; ls vfèkd LVkd gksA blosQ fy, yksd Í.k osQ oqQ'ky izcUèk dh vko';drk gksrh gSA

bl lEcUèk esa MkYVu dk er gS fd Í.k&cnyh ls oLrqr% Í.k dk cks> de ugha gksrk] D;ksafd C;kt dh njesa gksus okyh deh ls ckW.M&èkkjdksa dh dj nsus dh lkeF;Z Hkh de gks tkrh gS tksfd ljdkjh vk; esa dehdk dkj.k curh gS vkSj ljdkjh vk; esa deh gksus ls Í.kksa dh vnk;xh ls ljdkj dh {kerk ?kVrh gSA

Í.k&okfilh (refunding) rFkk Í.k&cnyh (conversion) bu nksuksa 'kCnksa osQ chp izk;% dksbZ Hksn ugha fd;ktkrk vkSj nqHkkZX; ls mUgsa ,d nwljs osQ LFkku ij iz;qDr fd;k tkrk gSA Í.k&okfilh dk vFkZ gS Í.k dh vnk;xhdk LFkxu (postponement); fdUrq Í.k&cnyh dk vFkZ gksrk gS Í.k dh ifjiDo frfFk osQ LFkxu osQ vykokC;kt dh njksa rFkk Í.k lEcUèkh vU; ckrkas dh iquO;ZoLFkkA Í.k&okfilh rFkk Í.k&cnyh dks fdlh Hkh ,dgh dk;Zokgh osQ vUrxZr la;qDr Hkh fd;k tk ldrk gSA bl fLFkfr esa bls Í.k&okfilh Hkh dgk tk ldrk gSvkSj Í.k&cnyh HkhA

VkLd ½.k 'kks/u osQ D;k ykHk gSa\

16-8-1 Í.kksa dh okLrfod vnk;xh (Actual Repayment)

Åij ftu rhu rjhdksa dk mYys[k fd;k x;k gS mudk Í.kksa dh okLrfod vnk;xh ls dksbZ lEcUèk ugha gSA yksdÍ.k dh okLrfod vnk;xh osQ fy, fuEu mik; viuk;s tk ldrs gSaA ;gk¡ ;g iz'u Hkh mBrk gS fd Í.k dhokfil vnk;xh 'kuS% 'kuS% dh tk, vFkok rsth lsA fdUrq ;g ckr rks lkèkkj.kr% mèkkj ysus okys ns'k dh vk;rFkk èku ij fuHkZj gksrh gS vkSj fo'ks"k :i ls rc tc vfèkd Í.k fons'kksa ls fy;k x;k gksA fdlh ns'k osQ iklèku dh ek=kk ftruh vfèkd gksxh vkSj Í.k dh ek=kk ftruh de gksxh] mldh Í.k dh vnk;xh dh xfr Hkhmruh gh rst gksxhA

(d) 'kksèku frfFk (Sinking Fund)—Í.kksa dh fu;fer vnk;xh osQ fy, ,d mik;] tks vkerkSj ijviuk;k tkrk gS] 'kksèku&fufèk osQ fuekZ.k dk gS] vFkkZr~ ,d ,slh fufèk (fund) dk fuekZ.k ftlesa fd ljdkjhvk; dk ,d fuf'pr Hkkx izfro"kZ tek fd;k tkrk gS vkSj ml fufèk ls vof'k"V Í.kksa dk Hkqxrku fd;k tkrkgSA bl fufèk dk mi;ksx vof'k"V ;k [kM+s Í.kksa dh [kjhn osQ fy, rFkk tc mudh vofèk iw.kZ gks tk, rks muosQvfUre Hkqxrku osQ fy, fd;k tkrk gSA igys 'kksèku&fufèk;ksa esa èku dk lap; ml le; rd gksrk jgrk Fkk tcrd fd Í.kksa dh vofèk iw.kZ u gks tk,A ijUrq vktdy bu fufèk;ksa ls tSls gh èku miyCèk gksrk gS rqjUr ghÍ.kksa dk fuiVkjk djus esa mudk mi;ksx dj fy;k tkrk gSA

bl lEcUèk esa MkYVu dk er Fkk fd 'kksèku&fufèk dk fuekZ.k jktdks"k dh pkyw vk; ls fd;k tkuk pkfg,] dtks±(loans) vkfn osQ }kjk ughaA ftl 'kksèku&fufèk dk fuekZ.k u;s dtZ ysdj fd;k tkrk gS] mls okLro esa lPph'kksèku&fufèk dgk gh ugha tk ldrkA

O;ogkj esa] 'kksèku&fufèk;ksa esa èku dk la[; o"kZ osQ o"kZ ugha fd;k tkrkA blosQ ctk; pkyw vk; esa ls ,dfuf'pr jde izfro"kZ fudky yh tkrh gS vkSj mlls Í.k osQ oqQN Hkkx dh vnk;xh mlh o"kZ dj nh tkrh gSAmnkgj.k osQ fy,] Hkkjr ljdkj vius jktLo&ctV esa 5 djksM+ #i;s dk ok£"kd izkoèkku Í.kksa dh vnk;xh osQfy, djrh gSA

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;fn 'kksèku&fufèk;ksa dk fuekZ.k leqfpr :i ls fd;k tk, rks ;s Í.kksa osQ fu;fer fuiVkjs dk vPNk lkèku culdrh gSaA ijUrq Í.kksa dh vnk;xh dh ;g èkheh izfØ;k (slow process) gS vkSj blesa Hk; og jgrk gS fdljdkj viuh foÙkh; dfBukb;ksa osQ le; bu fufèk;ksa dk mi;ksx dgha vU; dk;ks± osQ fy, u dj ysA

([k) cs'kh dh vk; (Surplus Revenues)—yksd Í.kksa dk izfro"kZ 'kuS% 'kuS% fuiVkjk djus osQ fy,cs'kh osQ ctV (surplus budget) dh uhfr dks Hkh viuk;k tk ldrk gS] ctk; blosQ fd igys ,d fufèkdk fuekZ.k fd;k tk, vkSj Í.kksa dh vofèk iw.kZ gksus ij fiQj mudk Hkqxrku fd;k tk,A ijUrq vktdy ljdkjh[kpks± esa pw¡fd rsth ls o`f¼ gks jgh gSA vr% cs'kh osQ ctV rks cgqr gh de curs gSaA blosQ vfrfjDr] eUnh dhvofèk esa ;fn ljdkj cs'kh dk ctV cukrh gS rks mls ljdkj dk ,d vcqf¼eÙkiw.kZ ix gh ekuk tk;sxkA vr%eUnh (depression) dh vofèk esa cs'kh osQ ctV dh uhfr dks ykxw ugha fd;k tk ldrk vkSj bl fLFkfr esaÍ.kksa dh okfilh vnk;xh dk dk;Z Hkh ugha gks ldrkA

(x) fe;knh ok£"kdh (Terminal Annuties)—ljdkj ,slh fe;knh ok£"kdh tkjh dj ldrh gS ftudk,d Hkkx izfro"kZ ,d Øe la[;k osQ vuqlkj ifjiDo gksrk jgrk gS vkSj izfro"kZ mudk Hkqxrku gksrk jgrk gSAØe la[;k dk fuèkkZj.k ;k rks izkjEHk esa gh dj fn;k tkrk gS vFkok ykVjh }kjk dj fy;k tkrk gSA bl i¼fresa izfro"kZ Í.k rks de gksrk gh jgrk gS] C;kt dk Hkkj Hkh izfro"kZ mruh gh ek=kk esa de gksrk jgrk gSA blizdkj] ;g Í.kksa dks fd'rksa es okfil djus dh ,d jhfr gSA bl jhfr osQ vuqlkj Í.kksa dk Hkkj izfro"kZ degksrk jgrk gS vkSj Í.kksa dk Hkkj izfro"kZ de gksrk jgrk gS vkSj Í.kksa dh vofèk osQ iw.kZ gksus ij os igys ghiw.kZ :i ls fuiVk;s tk pqosQ gksrs gSaA

(?k) vukorhZ iw¡th dj (Capital Levy)—vukorhZ iw¡th dj lEifÙk rFkk èku (property and

wealth) ij vR;Ur Hkkjh djksa dk lwpd gksrk gSA ;g ,d fuf'pr ewY; ls vfèkd dh iw¡thxr ifj&lEifÙk;ksaij osQoy ,d ckj yxk;k tkus okyk dj gSA vukorhZ iw¡th dj dks ;q¼ osQ ,dne ckn yxkus dh odkyr dhtkrh gS rkfd ;q¼dkyhu vuqRiknd Í.kksa dk Hkqxrku fd;k tk losQA ;s fucy lEifÙk ij vkjksgh ;k ØeoèkhZnjksa ls yxk;s tkrs gSaA

i{k esa rdZµvukorhZ iw¡th dks fuEufyf[kr rdks± osQ vkèkkj ij U;k;ksfpr Bgjk;k tk ldrk gSµ

(1) ;q¼&dkyhu Í.k tgk¡ vuqRiknd gksrk gS ogk¡ lekt osQ fy, iQyghu (dead weight) Hkh gksrk gSAvr% ;g vPNk le>k tkrk gS fd dksbZ fof'k"V dj vFkok vukorhZ iw¡th dj yxkdj ml Í.k dks,d ckj esa gh pqdk fn;k tk,] ctk; blosQ fd mu Í.kksa osQ Hkqxrku osQ fy, o"kZ osQ o"kZ fujUrjvfrfjDr dj yxk;s tk,aA

(2) vukorhZ iw¡th dj dks bl vkèkkj ij Hkh U;k;ksfpr Bgjk;k tkrk gS fd ftu yksxksa us ;q¼&dky esa HkkjhequkisQ dek;s gSa] mUgsa gh fcuk fdlh izdkj d"V vuqHko fd;s yksxksa dks Í.kksa ls fuiVkjk djus esa viukva'knku nsuk pkfg,A

(3) ;q¼ dky esa pw¡fd èkfudksa osQ eqdkcys fuèkZuksa dks gh vfèkd d"V mBkuk iM+rk gS vr% lerk ,oa U;k;osQ fl¼kUr osQ vuqlkj èkuh yksxksa dks gh yksd Í.k dh vnk;xh osQ fy, viuk va'knku nsuk pkfg,A

(4) vukorhZ iw¡th&dj dk izHkko eqnzkLiQhfr fojksèkh gksrk gS D;ksafd og èkuh yksxksa osQ gkFkksa esa ls iQkyrwØ;&'kfDr ys ysrk gSA

(5) ;fn ;q¼ osQ ckn eUnh (depression) dh fLFkfr mRiUu gks tkrh gS rks okLrfod :i esa yksd Í.kosQ Hkkj esa o`f¼ gks tkrh gS ftlosQ iQyLo:i yksd Í.k&i=kksa osQ èkkjdksa dks dkiQh ykHk gkssrk gSA blfLFkfr esa Í.k osQ iw.kZ fuiVkjs osQ fy, vukorhZ iw¡th dj dks yxkuk okaNuh; ekuk tkrk gSA

(6) ;q¼&dky esa] lekt esa vk; rFkk èku dk tks vleku forj.k gksrk gS] vukorhZ iw¡th&dj mls ?kVkus esalgk;d gksrk gSA vr% ;g vk; rFkk èku osQ forj.k dks leU;k;iw.kZ cukrk gSA


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yksd foÙk

(7) vukorhZ iw¡th&dj osQ }kjk yksd&Í.kksa dks ,dne okfil djus ls yksxksa dk bl fo"k; esa cM+k ekufldvkjke&lk vuqHko gksrk gS fd vc Hkfo"; esa Í.kksa dh vnk;xh osQ fy, mu ij vkSj vfèkd dj ughayxsaxsA

(8) ;fn ;q¼ dky esa fy, x;s yksd Í.k dks vukorhZ iw¡th&dj yxkdj ,dne ugha pqdk;k x;k] rks fiQjmlosQ fy, o"kZ osQ o"kZ vfrfjDr dj yxkus iM+saxs ftudk izHkko dke djus] cpr djus rFkk fuos'k djusdh izsj.kkvksa ij vusd izdkj ls izfrowQy :i esa gh iM+sxkA

bl lEcUèk esa MkYVu dk rks ;g lq>ko gS fd 'kkfUrdkyhu yksd Í.kksa dh vnk;xh osQ fy, Hkh vukorhZiw¡th&dj yxk;k tkuk pkfg,A ;g dj lkekftd U;k; dh n`f"V ls rks egÙoiw.kZ gS gh] ;g Í.kksa dh Hkh ,dneokfilh dks lEHko cukrk gS vkSj Hkkoh lUrfr ij Í.k dk dksbZ cks> ugha iM+us nsrkA viuh eqnzk voLiQhfrtud(deflationary) fo'ks"krk osQ dkj.k Hkh ;g mik; cM+k mi;ksxh ekuk tkrk gSA

foi{k esa roZQµfdUrq bl lcosQ ckotwn] vukorhZ iw¡th&dj fojksèk esa fuEufyf[kr roZQ izLrqr fd;s tkrs gSaµ

1- bl ckr dk irk yxkuk cM+k dfBu gksrk gS fd ;q¼&dky esa lafpr dh xbZ lEifÙk dk okLrfod ,oaU;k;ksfpr ewY; fdruk gSA bl fLFkfr esa mlesa lEifÙk ;k èku yxuk cM+k dfBu gksrk gS] ftldk fd;q¼&dky esa lap; fd;k x;k gSA

2- ;g fons'kksa esa iw¡th osQ vUr%izokg (inflow) esa ckèkk mRiUu djrk gS ftldk nh?kZdky esa m|ksx ookf.kT; ij izfrowQy izHkko iM+rk gSSA

3- ,slk yxrk gS fd vukorhZ iw¡th&dj ekuks fdiQk;r'kkjh ;k ferO;f;rk dk n.M gS D;ksafd ;g djosQoy mUgha ij yxk;k tkrk gS ftUgksaus cpr dh gS vkSj èku dk lap; fd;k gS vkSj ftu yksxksa us;q¼&dky esa vuki&'kuki [kpsZ fd,] mUgsa bl dj ls eqDr j[kk tkrk gSA

4- ;g dj foÙ; iz'kklu esa yksxksa osQ fo'okl dks fgyk ldrk gS vkSj blls dj&oapu (tax-evasion)

dks c<+kok fey ldrk gSA

5- blls yksxksa dh dke djus] cpr djus rFkk fuos'k djus dh bPNk ij izfrowQy izHkko iM+ ldrk gSA

ij lcosQ ckotwn ;g lp gS fd vukorhZ iw¡th&dj Í.k dh vnk;xh dk ,d 'kh?kzxkeh ,oa U;k;iw.kZ mik; gSAfdUrq blosQ izfrowQy izHkkoksa osQ dkj.k oqQN yksx Í.k vnk;xh osQ vU; mik;ksa dks izeq[krk nsrs gSaA mnkgj.k osQfy,] Jherh fgDl dk dguk gS fd] ¶bl izdkj yxk;k x;k vukorhZ iww¡th&dj 'kjhj esa fd;s x;s ,d cgqrcM+s vkWijs'ku osQ leku gS tks 'kjhj dks ;k rks lekIr gh dj nsrk gS vFkok Bhd Hkh dj nsrk gS_ bldh izÑfrrFkk izHkko lkekU; djksa osQ :i esa nh tkus okyh fu;fer [kqjkdksa osQ izHkkoksa ls fcYoqQy fHkUu gksrs gSaA¸

fons'kh Í.k dh okfil vnk;xh (Repayment of External Debt)

fons'kh Í.kksa dk 'kksèku rks osQoy rHkh gksrk gS tcfd mudh vnk;xh osQ fy, fons'kh eqnzk dekbZ tk, vkSjfons'kh eqnzk rc dekbZ tk ldrh gS tcfd vk;kr osQ eqdkcys fu;kZr&csf'k;k¡ (export surpluses) mRiUudh tk,aA ;fn fons'kh Í.kksa dks ,sls m|ksxksa esa fuos'k dj fn;k tkrk gS tks fu;kZr fd;s tkus okys inkFkks± dh iwfrZesa o`f¼ djrs gSa rc rks fons'kh Í.k cM+h vklkuh ls pqdk fn;s tkrs gSaA fdUrq ;fn fons'kh Í.kksa dk mi;ksxvuqRiknd dk;ks± osQ fy, fd;k tkrk gS rks fu;kZr&cs'kh osQoy rHkh mRiUu dh tk ldrh gSa tcfd ?kjsyw ;k ns'khmiHkksx esa dVkSrh dh tk,A bl fLFkfr esa yksx fons'kh Í.k dk dkiQh cks> eglwl djrs gSaA



6. yksd ½.k dh C;kt&ykxr U;wure gksuh pkfg,A

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7. ;fn fuos'kdrkZvksa dh vko';drkvksa dks larq"V u fd;k tk,] rks yksd ½.k dk izca/ djus esa dksbZdfBukb;k¡ mRiUu ugha gks ldrh gSaA

8. vk£Fkd fLFkjrk cuk;s j[kus rFkk vk£Fkd fodkl dks rhoz djus osQ fy, ;g vR;Ur vko';d gSfd yksd ½.k uhfr dk jktdks"kh; o ekSfnzd uhfr osQ lkFk leUo; ;k rkyesy cuk jgsA

9. ½.k&udkj dk vFkZ gS ljdkj }kjk ½.k dh vnk;xh Lohdkj djukA

10. ;fn ljdkj vius pkyw ½.kksa dh vnk;xh osQ fy, u;s ckW.M tkjh djrh gS rks bls ½.k&okfilhdgk tkrk gSA

16-9 lkoZtfud Í.kksa ls ykHk ,oa gkfu;k¡(Advantages and Disadvantages of the Public Debt)

lkoZtfud Í.kksa ls ykHk

lkoZtfud Í.kksa ls fuEufyf[kr ykHk izkIr gksrs gSaµ

(1) èkuksRifÙk esa o`f¼µlkoZtfud Í.kksa ls ns'k osQ m|ksxksa dks izksRlkgu feyrk gS] mRiknu c<+rk gS]jk"Vªh; vk; c<+rh gS ftlls ns'k osQ ukxfjdksa dk thou&Lrj Åapk gksrk gSA

(2) vuqowQy Hkqxrku lUrqyuµÍ.k ysus ls O;kikj ,oa Hkqxrku lUrqyu i{k esa gks tkrs gSa rFkk fons'khfofue; dh leL;k gy gks tkrh gSA

(3) vk£Fkd fodklµlkoZtfud Í.kksa }kjk vfodflr ns'k viuk vk£Fkd fodkl djus esa leFkZ gkstkrs gSaA

(4) izkÑfrd foinkvksa ij fu;U=k.kµizkÑfrd foifÙk;ksa dks fu;fU=kr djus osQ fy, ljdkj lkoZtfudÍ.kksa dk lgkjk ysrh gSA

(5) liQy ;q¼ lapkyuµorZeku ;qx esa ;q¼ cgqr [kphZys gks x;s gSaA vr% ;q¼ lapkyu osQ fy, Í.kysuk vko';d gSA

(6) ikjLifjd ln~HkkoukµÍ.kksa }kjk lkèkuksa dk lEeku o leqfpr forj.k gksrk gS ftlls ikjLifjdln~Hkkouk ,oa lg;ksx c<+rk gSA

(7) lqjf{kr fofu;ksxµlkoZtfud Í.k fofu;ksx osQ lqjf{kr lkèku gSa rFkk izR;sd O;fDr blh esa èku dkfofu;ksx djuk ykHkizn ekurk gSA

(8) lkoZtfud dk;ZµlkoZtfud Í.kksa dh lgk;rk ls ljdkj }kjk lkoZtfud dk;Z rFkk ;kstuk;satSlsµlM+osaQ cuokuk] ty&fo|qr] ugjsa] iqy vkfn dk;kZfUor dh tk ldrh gSaA

(9) xSj&vk£Fkd ykHkµlkoZtfud Í.kksa ls Í.k nsus okys vkSj Í.k ysus okys ns'kksa esa eS=khiw.kZ lEcUèkLFkkfir gks tkrs gSaA

lkoZtfud Í.kksa ls gkfu;k¡

(1) ns'k osQ lkèkuksa dk 'kks"k.kµlkoZtfud Í.k ysrs le; ,slh 'krs± j[kh tkrh gSa fd ftu m|ksxksa osQfy, Í.k dk mi;ksx fd;k tk;sxk mu ij Í.knkrk dk ns'k ij vkaf'kd fu;U=k.k jgsxkA blls ns'kosQ lkèkuksa dk Í.knkrk ns'k osQ fgr esa 'kks"k.k gksus yxrk gS vkSj cgqr&lk èku fons'kksa dks C;kt osQ:i esa pyk tkrk gSA

(2) ljdkj osQ fnokfy;k gksus dk Mjµ;fn ljdkj dks ljyrk ls Í.k izkIr gks tkrk gS rks ;g Hk;jgrk gS fd ljdkj dgha bruk vfèkd Í.k izkIr u dj ys fd mldk Hkqxrku djuk gh vlEHkogks tk,A


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yksd foÙk

(3) viO;; dh izo`fÙkµtc lkoZtfud Í.k] vklkuh ls izkIr gksus yxrs gSa rks muosQ viO;; dk Hk;cuk jgrk gSA

(4) jktuSfrd nckoµÍ.knkrk ns'k vius ukxfjdksa dh iw¡th dh j{kk osQ fy, Í.kh ns'k dh uhfr;ksa esagLr{ksi djus yxrk gS vkSj Í.kh ns'k viuh jktuSfrd LorU=krk [kks nsrs gSaA

(5) ladVµlkoZtfud Í.kksa ls jktuSfrd erHksn rFkk ;q¼ tSls ladV Hkh mRiUu gksus dk Mj jgrk gSA

(6) turk dk Hkkjµtc Í.k vuqRiknd dk;ks± osQ gsrq fy, tkrs gSa rks bldk Hkqxrku djus osQ fy,turk ij dj Hkkj c<+k fn;k tkrk gSA

(7) vk£Fkd fiNM+kiuµfons'kh Í.k ns'k dh vFkZO;oLFkk dks detksj cuk nsrs gSa vkSj ns'k vius vk£Fkdfodkl osQ fy, nwljksa ij fuHkZj jgus yxrk gSA

16-10 lkoZtfud ½.k rFkk vk£Fkd fodkl(Public Debt and Economic Development)

lkoZtfud ½.k rFkk vk£Fkd fodkl osQ ijLij laca/ osQ dbZ igyw gSaµ

1- foÙkh; <k¡ps dk fodkl (Development of Financial System)µvk£Fkd fodkl osQ lkFk eqnzkvkSj lk[k dh vko';drk Hkh c<+rh tkrh gS] ftlosQ nks dkj.k gSaA igyk] vk£Fkd xfrfof/;ksa esa c<+ksrjh rFkkeqnzkÑr xfrfof/;ksa osQ vuqikr esa o`f¼A nwljk] bl c<+rh vko';drk dh iw£r osQ fy, ljdkjh m/kj ns;rkvksaesa o`f¼ djuk vfuok;Z jgrk gSA bldk dkj.k ;g gS fd vFkZO;oLFkk esa foÙkh; ysu&nsu osQ lHkh djkj djsalhdh ek=kkvksa esa gksrs gSaA djsalh leLr foÙkh; <k¡ps dh cqfu;kn dk dke nsrh gS_ rFkk lkekU;r% djsalh dhmiyfC/ c<+kus osQ fy, ljdkj dks m/kj ysuk iM+rk gS (fo'ks"kdj osaQnzh; cSad ls)A

;gk¡ ij ;g rF; Lej.kh; gS fd ;fn ljdkj m/kj ysus esa ykijokgh cjrs rks mlls vFkZO;oLFkk dk foÙkh; <k¡pkykHkkfUor gksus osQ LFkku ij {kfrxzLr gks ldrk gSA

2- cpr rFkk iw¡th&fuekZ.k (Saving and Capital Formation)µgj vFkZO;oLFkk dks viuh mRiknu{kerk cuk, j[kus osQ fy, cpr vkSj fuos'k dh vko';drk gksrh gSA ,d vYifodflr ns'k dh ;s vko';drk,¡vkSj Hkh rhozre gksrh gSa] D;ksafd mlesa iw¡th dk vHkko gksrk gSA ijarq ,slh vFkZO;oLFkk dks cpr vkSj iw¡th fuekZ.kesa lkekU; ls vf/d dfBukb;ksa dk lkeuk djuk iM+rk gSA izfr O;fDr vk; osQ de gksus osQ dkj.k rFkk xjhcyksxksa dh la[;k vf/d gksus osQ dkj.k bldh cpr {kerk dkiQh de gksrh gSA blfy, bl deh dks iwjk djusosQ fy, ljdkj ls oqQN izHkkoh dneksa dh vis{kk dh tkrh gSA ljdkj ;fn viuh jktLo izkfIr;ksa ls i;kZIr cprrFkk iw¡th fuos'k djus esa vleFkZ gks rks m/kj ysdj mu enksa ij O;; dj ldrh gS tks izR;{k vFkok ijks{k :ils cpr] fuos'k rFkk vFkZO;oLFkk dh mRiknu {kerk esa o`f¼ djrh gksA

oqQN n'kkvksa esa ljdkj }kjk m/kj ysdj iw¡th fuos'k djus dh uhfr osQ ifj.kke lafnX/ Hkh gks ldrs gSaAmnkgj.kkFkZ tc ljdkj ck”kkj ls m/kj ysdj iw¡th&fuekZ.k osQ dk;ks± esa yxkrh gS] rks fuos'k lalk/u futh {ks=kls lkoZtfud {ks=k esa gLrkarfjr gks tkrs gSaA bl dkj.k futh {ks=k esa fuos'k dh nj ?kV ldrh gS rFkk ns'k osQldy fuos'k ij iM+us okyk izHkko vfuf'pr gks tkrk gSA blh izdkj] tc ljdkj osQUnzh; cSad ls m/kj ysrhgS] rks blls dhersa c<+ tkrh gSa ftlls foÙkh; lk/uksa dh miyC/ Ø;'kfDr ?kV tkrh gSA ljdkj dh bl fØ;kls futh {ks=k viuh okLrfod cpr c<+kus dks ckè; gks tkrk gS rFkk ;g vfrfjDr okLrfod cpr ljdkj osQgkFk esa vk tkrh gSA

lkoZtfud ½.k vFkZO;oLFkk osQ fuos'k lalk/uksa osQ iqujkcaVu osQ }kjk Hkh vk£Fkd fodkl esa lgk;d gks ldrkgSA vk'kk ;g dh tkrh gS fd ljdkj okf.kfT;d ykHk dks egRo u nsrs gq, vius fuos'k&fu.kZ; bl izdkj ysxhftlls ns'k dh nh?kZdkyhu mRiknu&{kerk esa leqfpr o`f¼ gksA mnkgj.kkFkZ ljdkj volajpukRed lqfo/kvksa

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(infrastructural facilities) osQ fodkl gsrq fuos'k djsxh] D;ksafd okf.kfT;d n`f"V ls ykHkdkjh u gksrs gq,Hkh fuos'k ls vFkZO;oLFkk dh mRiknu {kerk esa c<+ksrjh gksrh gSA blosQ foijhr futh {ks=k ls ;gh vis{kk dh tkldrh gS fd bldh fuos'k xfrfof/;k¡ okf.kfT;d ykHk dh laHkkfork ls izHkkfor gksaxh] ftlls vFkZO;oLFkk osQdbZ vk/kjHkwr lqfo/kvksa osQ oafpr jg tkus dk Hk; jgsxkA

mi;qZDr foospu osQ lanHkZ esa ;g rF; è;ku nsus ;ksX; gS fd ;fn ljdkj lkoZtfud m/kj }kjk izkIr jkf'k;ksa dksmiHkksx O;; vFkok vU; vuqRiknd enksa ij yxk nsrh gS] rks blls vk£Fkd fodkl dks feyus okys izksRlkgu dhvk'kk djuk fujFkZd gksxkA

uksV~l tgk¡ rd lkoZtfud m/kj ls yksd dY;k.k dh ;kstukvksa osQ foÙk iks"k.k dh ckr gS] bl uhfr dks

viuk;k tkuk gh ,d fooknkxzLr fo"k; gSA dbZ yksxksa dk ;g er gS fd yksd dY;k.k osQ fy, ljdkjdks foÙk iks"k.k m/kj ysdj ugha] cfYd dj rFkk dj&fHkUu jktLo esa o`f¼ }kjk vFkok vius vuko';dO;; esa dVkSrh }kjk djuk pkfg,A

16-11 eqnzk&LiQhfr (Inflation)

1- eqnzk LiQhfr vFkok dherksa esa o`f¼ rFkk lkoZtfud ½.k esa ,d xgjk laca/ gSA ijarq ,d ½.k ysrh ljdkj;g n'kkZus dh ps"Vk djrh gS fd mldh bl xfrfof/ osQ dkj.k dherksa esa o`f¼ gksus dk dksbZ Hk; ugha gSA blnkos dh O;k[;k fuEu izdkj ls nh tkrh gSA tc ljdkj fuos'k O;; osQ fy, m/kj ysrh gS] rks mldk ;g dFkujgrk gS fd blls lexz ek¡x esa fucy&o`f¼ ugha gksrh] osQoy O;; futh {ks=k osQ LFkku ij lkoZtfud {ks=k osQgkFkksa esa tkrk gSA ljdkj ;g nkok ml le; Hkh djrh gS tc ;g lkoZtfud ½.k }kjk la;ksftr lk/uksa dks fuos'kenksa esa u yxkdj mUgsa vius miHkksx osQ fy, O;; dj jgh gksA ljdkj dk ;g roZQ jgrk gS fd bl n'kk esaHkh lexz ek¡x esa dksbZ fucy o`f¼ ugha gksrh] rFkk bl dkj.k dherksa ij Hkh dksbZ ncko ugha iM+rkA

2- mi;qZDr roZQ osQ nksuksa ?kVd Hkzked gSaA ;FkkFkZ ;g gS fd ljdkj osQ ?kkVs osQ ctV osQ dkj.k lexz ekax esaHkh c<+ksÙkjh gksrh gS] rFkk lalk/uksa osQ vkcaVu esa Hkh bl izdkj dk ifjorZu vkrk gS ftlls iw£r&izokg LFkfxrgksrs gSaA Li"V gS fd bu nksuksa ?kVdksa }kjk dherksa esa o`f¼ dh izo`fÙk l{ke gksrh gSA gekjs bl dFku dh O;k[;kfuEufyf[kr gSµ

(d) ljdkjh fuos'k cgq/k miHkksx oLrqvksa osQ mRiknu osQ fy, u gksdj iw¡th&oLrqvksa osQ m|ksxksa esa rFkkvolajpukRed lqfo/kvksa osQ eqgS;k djus esa vkrk gSA vk£Fkd fodkl esa nh?kZdkyhu c<+ksrjh lqfuf'prdjus osQ fy, ,slk djuk vfr mfpr rFkk ykHkdkjh gSA ijarq dherksa esa o`f¼ osQ n`f"Vdks.k ls ;g uhfrfooknkLin gSA bl izdkj osQ fuos'k O;; ls yksxksa dh ekSfnzd vk; rFkk ek¡x esa rks ,dne o`f¼ gks tkrhgS] ijarq bl ek¡x dh rqf"V osQ fy, oLrqvksa vkSj lsokvksa dh iw£r c<+us esa dkiQh le; yx tkrk gSA Li"VgS fd ek¡x vkSj iw£r esa bl izdkj dk larqyu vkus osQ dkj.k dherksa ij ncko c<+rk gSA

([k) tc ljdkjh m/kj osQUnzh; cSad ls fy;k x;k gks] rks djsalh dh izpfyr jkf'k m/kj esa fucy o`f¼ osQcjkcj c<+ tkrh gSA ;gh fLFkfr ?kkVs osQ ctV dks ^jksdM+ 'ks"k* esa fucy deh osQ }kjk iwjk djus ij Hkhykxw gksrh gSA djsalh dh izpfyr jkf'k esa o`f¼ ls cSadksa dh lk[k l`tu {kerk esa c<+ksrjh gksus osQifj.kke&Lo:i ek¡x vkSj dher o`f¼ izksRlkfgr gksrs gSaA

3- tc ljdkj okf.kfT;d cSadksa ls m/kj ysrh gS] rks mudh lk[k {kerk esa rn~uqlkj c<+ksÙkjh gksus osQ iQyLo:i^cSad eqnzk* (vFkok cSad lk[k) dh jkf'k esa o`f¼ gks tkrh gSA


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yksd foÙk

4- fofHkUu iz'kklfud ,oa vU; izfrca/ksa osQ dkj.k ljdkjh O;; mRiknu lqfo/kvksa dk l`tu djus rFkk mudkleqfpr mi;ksx djus esa le; yxrk gSA blls ljdkjh mRiknu dh vkSlr ykxr c<+rh gS ftlosQ iQyLo:iljdkj dks ljdkjh oLrqvksa (lsokvksa) dh dherksa dks c<+kuk iM+rk gSA

16-12 vFkZO;oLFkk osQ fu;a=k.k esa Hkwfedk (Role in Regulating the Economy)

lkoZtfud ½.k vFkZO;oLFkk osQ fu;a=k.k gsrq ljdkj osQ gkFkksa esa ,d l{ke uhfr gfFk;kj dk dke nsrh gSA blosQekè;e ls fu£n"V y{;ksa dh izkfIr gsrq foÙkh; <k¡ps (laLFkkvksa] ck”kkj vkfn) dks ;Fkksfpr <ax ls izHkkfor fd;ktk ldrk gSA lkoZtfud ½.k vFkZO;oLFkk dh lexz lk[k iw£r dk ,d egÙoiw.kZ ?kVd gksrk gSA ^rjyrk*(liquidity) dh lexz miyfC/ esa bldk dkiQh cM+k vuqikr gksrk gSA ,d vFkkZuqlkj ^rjyrk* iz;qDr&;ksX;Ø;'kfDr (readily usable purchasing power) dk gh nwljk uke gSA vr% lkoZtfud ½.k dh ek=kk rFkkblosQ ?kVdksa esa ifjorZu }kjk rjyrk dh ek=kk vkSj blosQ izokgksa esa mi;qZDr ifjorZu fd, tk ldrs gSaA ;fnlkoZtfud ½.k dk C;kSjs&okj vè;;u fd;k tk, rks Kkr gksrk gS fd vYikof/d ½.k nh?kkZof/d ½.kksa dhrqyuk esa vf/d rjy gksrs gSaA vr% ljdkj mi;qZDr tkudkjh osQ vk/kj ij ;g r; dj ldrh gS fd ½.k uhfrdk foLr`r <k¡pk D;k gks] rFkk mlosQ dkykof/ <kaps esa D;k ifjorZu fd;k tk,] vkfnA

mnkgj.kkFkZ] vFkZO;oLFkk esa LiQhfr osQ pj.k esa rjyrk dh miyC/rk esa deh ykus osQ mís';ksa ls vYidkyhu ½.kosQ vuqikr esa deh rFkk nh?kZdkyhu ½.k dh jkf'k esa c<+ksÙkjh djus dh uhfr gksuh pkfg,A blh izdkj ljdkj}kjk vius m/kj esa c<+ksÙkjh osQ lkFk O;; esa deh djus ls dherksa ij ncko ?kVus dh vk'kk dh tk ldrh gSAblosQ foijhr tc vFkZO;oLFkk dks eanh dk lkeuk djuk iM+ jgk gS rks lkoZtfud ½.k dh oqQy ek=kk esa dehosQ lkFk&lkFk nh?kZdkyhu ½.k dk vuqikr Hkh c<+k nsuk pkfg,A ½.k uhfr osQ dk;kZUo;u esa osQUnzh; cSad osQ[kqys ck”kkj osQ lapkyu (open market operations) dh Hkh ,d eq[; Hkwfedk jgrh gSA blh izdkjlkoZtfud ½.k }kjk C;kt dh njsa rFkk cSad lk[k Hkh izHkkfor gksrs gSaA bl izHkko dh tkudkjh mi;qZDr losZ{k.krFkk lS¼kafrd fo'ys"k.k osQ }kjk izkIr dh tk ldrh gS rFkk blosQ vk/kj ij ½.k uhfr esa ;Fkksfpr la'kks/ufd;k tk ldrk gSA

mi;qZDr foospu ls ;g Li"V gks tkrk gS fd ljdkj dh ½.k uhfr rFkk jktdks"kh; uhfr vkSj osQUnzh; cSad dhekSfnzd uhfr esa cqfu;knh rkyesy gksuk pkfg, D;ksafd rhuksa uhfr;ksa osQ y{;ksa vkSj muesa lacaf/r xfrfof/;ksa esaVdjko dh fLFkfr mRiUu gksus dh laHkkouk cM+h izcy gksrh gSA mnkgj.kkFkZ ,sls Vdjko dh ,d fLFkfr og gSftlesa osQUnzh; cSad eqnzk vkSj lk[k dh izpfyr ek=kk ?kVkuk pkgrk gks] ijarq ljdkj viuk ctVh; ?kkVk iwjk djusosQ fy, osQUnzh; cSad ls m/kj ysuk pkgrh gksA blh izdkj ;g Hkh laHko gS fd ljdkj viuh C;kt ykxr dksde j[kus osQ fy, vYidkyhu lkoZtfud ½.kksa osQ i{k esa gks] ijarq osQUnzh; cSad ck”kkj esa rjyrk dks ?kVkusosQ fy, nh?kZdkyhu ns;rkvksa dk vuqikr c<+kuk pkgrk gks rFkk C;kt dh nj esa o`f¼ pkgrk gksA


cgqfodYih iz'u (Multiple Choice Questions) :

11. vk£Fkd fodkl osQ lkFk eqnzk vkSj lk[k dh vko';drk esa D;k ifjorZu gksrk gS\

(v) c<+rh tkrh gS (c) ?kVrh tkrh gS

(l) leku jgrh gS (n) mijksDr esa ls dksbZ ughaA

12. gj vFkZO;oLFkk dks viuh mRiknu {kerk cuk, j[kus osQ fy, fdldh vko';drk gksrh gS\

(v) vk; vkSj O;; dh (c) cpr vkSj fuos'k dh

(l) fuos'k vkSj O;; dh (n) buesa ls dksbZ ughaA

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13. fdlesa xgjk laca/ gksrk gS\

(v) cpr vkSj fuos'k (c) vk; vkSj ykHk

(l) eqnzk&LiQhfr vkSj lkoZtfud ½.k (n) mijksDr lHkhA


• fdlh ns'k dk yksd Í.k mldh vFkZO;oLFkk dks nks izdkj ls izHkkfor djrk gSµ^vk; lEcUèkhizHkko* (revenue effect) Hkh Mkyrk gS vkSj ^O;; lEcUèkh izHkko* (expenditure effects) HkhA

• ljdkjh izfrHkwfr;ksa osQ [kjhnkj vfèkdka'kr% èkuh oxZ osQ yksx gksrs gSaA ijUrq mu Í.kksa ij C;kt nsus osQfy, ljdkj tks dj yxkrh gS] mudk Hkkj fuèkZu oxZ ij Hkh iM+rk gSA

• ;fn ljdkj mèkkj fy, gq, èku dk mi;ksx vuqRiknd dk;ks± osQ fy, djrh gS] rks Hkfo"; esa mu Í.kksadh vnk;xh osQoy vfrfjDr djkèkku }kjk gh dh tk ldrh gS vkSj Hkfo"; esa bl vfrfjDr djkèkkuls miHkksx izHkkfor gks ldrk gSA

• vfèkdka'k vYi&fodflr ns'kksa dks viuh fodkl ;kstukvksa osQ fy, èku dh leL;k dk lkeuk djukgksrk gSA leL;k ;g gS fd fodkl ;kstukvksa osQ fy, foÙk dh O;oLFkk djkèkku ls dh tk, vFkok dtks±lsA

• yksd Í.k dh O;oLFkk osQ y{; ls vk'k; gS fd ljdkj }kjk dtZ ysus rFkk mudh okfilh dh jhfr;ksadk ns'k dh vk£Fkd fLFkfr ij izfrowQy izHkko ugha iM+uk pkfg,A

• oqQN yksxksa dk ;g fopkj gS fd ljdkjh Í.kksa dk izcUèk ,sls <ax ls fd;k tkuk pkfg, fd yksdÍ.k&i=kksa dh fdLe rFkk mudks tkjh djus dh 'krks± vkfn osQ lEcUèk esa fuos'kdÙkkZvksa (investors)

dh bPNkvksa o vko';drkvksa dks lUrq"V fd;k tk losQA

• lkoZtfud Í.kksa ls ns'k osQ m|ksxksa dks izksRlkgu feyrk gS] mRiknu c<+rk gS] jk"Vªh; vk; c<+rh gS ftllsns'k osQ ukxfjdksa dk thou&Lrj Åapk gksrk gSA

• vk£Fkd fodkl osQ lkFk eqnzk vkSj lk[k dh vko';drk Hkh c<+rh tkrh gS] ftlosQ nks dkj.k gSaA igyk]vk£Fkd xfrfof/;ksa esa c<+ksrjh rFkk eqnzkÑr xfrfof/;ksa osQ vuqikr esa o`f¼A nwljk] bl c<+rhvko';drk dh iw£r osQ fy, ljdkjh m/kj ns;rkvksa esa o`f¼ djuk vfuok;Z jgrk gSA

• gj vFkZO;oLFkk dks viuh mRiknu {kerk cuk, j[kus osQ fy, cpr vkSj fuos'k dh vko';drk gksrh gSA

• eqnzk LiQhfr vFkok dherksa esa o`f¼ rFkk lkoZtfud ½.k esa ,d xgjk laca/ gSA

• lkoZtfud ½.k vFkZO;oLFkk osQ fu;a=k.k gsrq ljdkj osQ gkFkksa esa ,d l{ke uhfr gfFk;kj dk dke nsrhgSA blosQ ekè;e ls fu£n"V y{;ksa dh izkfIr gsrq foÙkh; <k¡ps (laLFkkvksa] ck”kkj vkfn) dks ;Fkksfpr <axls izHkkfor fd;k tk ldrk gSA


• jktLo (Revenue)µvk;A

• O;; (Expenditure)µ[kpZA


1- vFkZO;oLFkk osQ fu;a=k.k esa lkoZtfud ½.k dh D;k Hkwfedk gksrh gS\

2- lkoZtfud ½.k rFkk vk£Fkd fodkl ij izdk'k MkysaA


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yksd foÙk

3- lkoZtfud ½.k osQ xq.k&nks"kksa dk o.kZu djsaA

4- ½.k&okfilh dh jhfr;ksa dk o.kZu djsaA

5- yksd ½.k dh O;oLFkk osQ fl¼kUr dk o.kZu djsaA


1. ctV 2. /uh 3. vkarfjd 4. ,sfPNd

5. xjhch 6. lR; 7. vlR; 8. lR;

9. vlR; 10. lR; 11. (v) 12. (c)

13. (l)A









uksV


bdkbZ—17% yksd O;;

bdkbZµ17: yksd O;;

(Public Expenditure)


mís'; (Objectives)


17.1 yksd O;; esa o`f¼ osQ dkj.k (Reasons for the Growth of Public Expenditure)

17.2 yksd O;; rFkk vk£Fkd thou (Public Expenditure and Economic Life)

17.3 lkoZtfud O;; osQ fl¼kUr (Principles of Public Expenditure)





mís'; (Objectives)


• yksd O;; esa o`f¼ osQ dkj.k dks le>us gsrqA

• yksd O;; rFkk vk£Fkd thou dh tkudkjh izkIr djus gsrqA

• lkoZtfud O;; osQ fl¼kar dks HkyhHkk¡fr tkuus esaA


yksd O;; ml O;; dks dgrs gSa] tks yksd lÙkkvksaµvFkkZr~ osQUnz] jkT; rFkk LFkkuh; ljdkjksa osQ }kjk ;k rksukxfjdksa dh lkewfgd vko';drkvksa dh lUrqf"V osQ fy, fd;k tkrk gS vFkok muosQ vkfFkZd ,oa lkekftddY;k.k esa o`f¼ djus osQ fy,A vktdy ljdkjh O;; dh ek=kk] lalkj osQ izk;% lHkh ns'kksa esa fujUrj c<+ jghgSA bldk dkj.k ;gh gS fd fofHkUu {ks=kksa rFkk ekspks± ij ljdkj rFkk vU; yksd fudk;ksa (Public bodies) osQdk;ks± dk fujUrj foLrkj gks jgk gSA 19oha 'krkCnh esa rks ljdkjh O;; osQ fl¼kUr dks vfèkd vko';d ugha ekuktkrk Fkk D;ksafd mu fnuksa ljdkj osQ dk;ks± dk {ks=k cM+k lhfer Fkk] fdUrq 20oha 'krkCnh esa] f'k{kk rFkk lkoZtfudLokLF; tSls lkekftd ekeyksa esa rFkk okf.kfT;d o vkS|ksfxd ekeyksa esa tSlsµjsyos] flapkbZ] fctyh rFkk ,slhgh vU; iz;kstukvksa osQ {ks=k esa jkT; osQ dk;ks± dk vR;fèkd foLrkj gqvk gS] vr% muosQ dkj.k ljdkjh O;; esaHkkjh o`f¼ gqbZ gSA ljdkjh O;; dh izÑfr rFkk ek=kk osQ dkj.k vkSj bl dkj.k fd ;g vusd izdkj ls ns'k osQ


uksV

yksd foÙk

vkfFkZd thou dks izHkkfor dj ldrk gS] bldk egÙo dkiQh c<+ x;k gSA mnkgj.k osQ fy,] ljdkjh O;;mRiknu rFkk forj.k osQ Lrj dks vkSj vkfFkZd fØ;kvksa osQ lkekU; Lrj dks izHkkfor dj ldrk gSA

izkphu fopkjèkkjk (Classical Views)

izkphu vFkZ'kkfL=k;ksa us lkoZtfud O;; ij cgqr de è;ku fn;k FkkA rRdkyhu jkT; dk dk;Z{ks=k lhfer gksus osQdkj.k mUgksaus lkoZtfud O;; osQ fl¼kUr dks vko';d ugha le>kA 'kkL=kh; ;k izkphu vFkZ'kkL=kh O;fDrxrvkfFkZd LorU=krk ij tksj nsrs FksA os ugha pkgrs Fks fd jkT; vFkZO;oLFkk esa vuko';d gLr{ksi djsA ;gh ogdkj.k gS] ftlls 'kkL=kh; vFkZ'kkL=kh jkT; osQ dk;Z{ks=k dh lhfer j[kuk pkgrs FksA ts- ch- ls (J. B. Say)

osQ fopkjkuqlkjµ¶foÙk dh lkjh ;kstukvksa esa loksZÙke og gS] ftlesa de [kpZ fd;k tk;sA¸1

,Me fLeFk dk er Fkk fd jkT; osQ dk;Z U;k;] izfrj{kk vkSj oqQN lkoZtfud lsokvksa osQ izcUèk rd gh lhferjgus pkfg,A ,d vesfjdu vkykspd osQ erkuqlkj ¶iqjkus vaxzst ys[kdksa dks O;; osQ fl¼kUr dh vko';drkugha Fkh] D;ksafd ljdkj osQ lEcUèk esa mudk tks fl¼kUr Fkk] mldk rkRi;Z Fkk ljdkjh dk;ks± dh ,d fuf'prlhekA¸2

lj ikjusy osQ 'kCnksa esaµ¶lkekftd O;oLFkk dks cuk;s j[kus rFkk fons'kh vkØe.kksa ls j{kk osQ fy, vfrvko';d O;; ls vfèkd O;; dk izR;sd Hkkx viO;; gS rFkk turk ij vU;k;iw.kZ rFkk vR;kpkjiw.kZ Hkkj gSA¸3

bl izdkj izkphu vFkZ'kkL=kh jkT; osQ dk;ks± dks lhfer j[kuk pkgrs Fks] D;ksafd os ljdkjh dk;ks± dks izk;%vuqRikyd rFkk lekt dks dksbZ fo'ks"k ykHk u nsus okys ekurs FksA

vkèkqfud fopkjèkkjk (Modern Views)

vktdy izkphu vFkZ'kkfL=k;ksa dh mi;qZDr fopkjèkkjk dks lgh ugha dgk tk ldrk] D;ksafd orZeku ;qx osQ jkT;izkphu ;qx osQ jkT;ksa dh Hkk¡fr iqfyl jkT; u gksdj] dY;k.kdkjh jkT; gSaA dY;k.kdkjh jkT; dks turk dkvfèkd dY;k.k&dk;Z djuk iM+rk gS] ftlesa ljdkj dks lkekftd dY;k.k vkSj vkfFkZd fodkl osQ fy, vusdmís';ksa dks iwjk djus gsrq Hkkjh ek=kk esa O;; djuk iM+rk gSA ;gh dkj.k gS fd orZeku jkT;ksa osQ dk;ks± esa i;kZIro`f¼ gks xbZ gSA vktdy lkoZtfud O;; izk;% fuEufyf[kr dk;ks± osQ fy, fd;k tkrk gSµ

(v) lqj{kk osQ fy,]

(vk) lekt osQ nfyr oxks± dh j{kk osQ fy,]

(b) lekt osQ fodkl osQ fy,]

(bZ) lkoZtfud m|ksxksa dh LFkkiuk osQ fy,]

(m) O;kikj&pØksa osQ izHkkoksa dks de djus osQ fy,]

(Å) izkÑfrd izdksiksa dks nwj djus osQ fy,]

(,) tuksi;ksxh lsokvksa osQ fy,]

(,s) iz'kklfud lsokvksa osQ fy,A

1. “The very best of all plans of finance is to spend little.” —J.B. Say.

2. “The older English workers did not need a theory of expenditure because the theory ofgovernment which they held implied a fixed limit to government functions.”

—Quoted by Hugh Dalton, op. cit., p. 139.

3. “Every particle of expenditure beyond what necessity absolutely requires for thepreservation of social order and for protection against foreign attack it waste and anunjust and oppressive imposition of the public.”

—Quoted by Adams, Science of Finance p. 50.

uksV



17-1 yksd O;; esa o`f¼ osQ dkj.k(Reasons for the Growth of Public Expenditure)

(1) jkT; dh fØ;kvksa esa o`f¼ (Increase in the Activities of the State)—ljdkjsa miHkksDrkvksadks fu%'kqYd vFkok ykxr ls de ewY; ij tks lsok,¡ miyCèk djkrh gSa] mudk {ks=k vc dkiQh c<+ x;k gSAf'k{kk] turk dk LokLF; rFkk turk osQ fy, euksjatu dh O;oLFkk blosQ ToyUr mnkgj.k gSaA edkuksa rFkkfpfdRlk lqfoèkkvksa dh O;oLFkk os u;s {ks=k gSa ftuesa ljdkjsa izfo"V gks pqdh gSaA bu lsokvksa dh O;oLFkk ljdkjbl fl¼kUr dks n`f"Vxr j[kdj djrh gS fd ykHk izkIrdrkZ vius èku ls bu lsokvksa dk ftruk mi;ksx dj ldrsgSa] muosQ eqdkcys ;fn ljdkj bu lsokvksa dk vfèkd miHkksx djk losQ rks og tufgr esa gh gksxkA

ljdkjksa us jsyksa rFkk lM+dksa tSls lkoZtfud fuekZ.k osQ dk;ks± ij fd;s tkus okys [kpks± esa blfy, dkiQh o`f¼dh gS] rkfd yksxksa dh dfBukb;k¡ de dh tk losaQ vkSj csdkj iM+s Je rFkk lkèkuksa dk mi;ksx fd;k tk losQAbl izdkj dk O;; ns'k dks eUnh dh fLFkfr ls mckjus dh n`f"V ls Hkh okaNuh; ekuk tkrk gSA bl lanHkZ esa] ;gekuk tk ldrk gS fd orZeku le; esa jkT; dh fØ;kvksa esa o`f¼ ls lEcfUèkr oSxuj dk fu;e (Wagner’s

law) lkoZykSfdd :i ls lgh gSA oSxuj dk dguk Fkk fd jkT; osQ dk;ks± esa O;kid ,oa xgu o`f¼(extensive and intensive increase) dh ,d LFkk;h izo`fÙk ikbZ tkrh gSA jkT; u;s&u;s dk;ks± dksfujUrj vius gkFk esa ysrs tk jgs gSa vkSj iqjkus dk;ks± dks vkSj vfèkd cM+s iSekus ij vfèkd oqQ'kyrk osQlkFk lEiUu dj jgs gSaA¸ vr% bl c<+rs gq, dk;ks± dks lEiUu djus osQ fy, vfèkdkfèkd ljdkjh O;; dksvkJ; fy;k tk jgk gSA

(2) vkS|ksfxd fodkl (Industrial Development)—vkS|ksfxd ØkfUr (Industrial Revolution)

ls lalkj osQ vfèkdka'k ns'kksa osQ osQoy vkS|ksfxd <k¡ps esa gh vkewy ifjorZu ugha gqvk vfirq mudk jktuSfrdo lkekftd :i Hkh dkiQh cny x;k gSA vkS|ksfxd ØkfUr osQ i'pkr~ vkfo"dkjksa dh yEch Üka`[kyk osQ dkj.ktgk¡ mRiknu dh fofèk;ksa esa Hkkjh ifjorZu gq,] ogk¡ bu ifjorZuksa esa jktuSfrd o lkekftd dkj.kksa us Hkh viuk;ksxnku fn;kA vkS|ksfxd mRiknu dh o`f¼ osQ lkFk gh lkFk yksxksa dh vk; rFkk mudk thou&Lrj Å¡pk mBk]tula[;k osQ ,d cM+s Hkkx dks lgkjk feyk vkSj muesa viuh ubZ&ubZ vko';drkvksa dks lUrq"V djus dh {kerkvkbZA bu lc ifjorZuksa osQ lkFk gh] leL;kvksa dk tUe gqvk] ftlosQ iQyLo:i Je&lEcUèkksa (labour

relations), m|ksx&èkUèkksa osQ fu;eu] miHkksDrkvksa osQ laj{k.k] èku rFkk vk; osQ forj.k vkSj vkfFkZd vlqj{kkls lEcfUèkr ljdkj osQ dk;ks± o [kpZ esa o`f¼ gqbZA

(3) lkekftd lqj{kk esa o`f¼µorZeku dky esa jkT;ksa us lkekU;r;k dY;k.kdkjh jkT;ksa dk :i èkkj.k djfy;k gS vkSj leLr ns'k esa vius Jfedksa dks fdlh u fdlh :i esa lkekftd lqj{kk iznku djrs gSaA ljdkjksadh ;g ftEesnkjh gS fd os ns[ksa fd m|eh Jfedksa dks okLrfod etnwjh ns jgs gSa ;k ugha rFkk muosQ fy, i;kZIr:i ls lkekftd lqj{kk iznku dh xbZ gS ;k ughaA bl izdkj orZeku ljdkjsa vius ukxfjdksa dh lkekftd lqj{kktSls] vkS|ksfxd Jfedksa osQ fy, o`¼koLFkk esa isU'ku] vkfJr ykHk] fu%'kqYd f'k{kk] chekjh esa lgk;rk] nq?kZVukykHk] fpfdRlk lqfoèkk vkfn ij cM+h ek=kk esa O;; djrh gSaA blosQ vykok dbZ ljdkjksa us x`g&fuekZ.k esa lgk;rkrFkk csjkstxkjh ykHk dh ;kstuk,¡ 'kq: dh gSaA vktdy ljdkj vius ukxfjdksa osQ fy, LokLF; ,oa fpfdRlklqfoèkk,¡ iznku djus osQ fy, dkiQh ek=kk esa O;; djrh gSA Hkkjro"kZ esa Hkh lu~ 1948 esa jkT; vfèkfu;e osQvUrxZr deZpkfj;ksa dks fofHkUu izdkj dh lqfoèkk,¡ iznku dh tk jgh gSaA

(4) m|ksx&èkUèkksa rFkk O;kikj dk jk"Vªh;dj.k (Nationalisation of Industries and Trades)—

O;kikj rFkk m|ksxksa dk jk"Vªh;dj.k ljdkj dh vksj ls fd;k tkus okyk ,d ,slk iz;kl gS ftlosQ }kjk ljdkjturk osQ fy, U;wukfèkd :i ls okf.kfT;d vkèkkj ij oLrq,¡ lsok,¡ iznku djus dh O;oLFkk djrh gSA ljdkj,sls mÙkjnkf;Ro dks vius Åij dbZ dkj.kksa ls ys ldrh gS] tSls ,dkfèkdkjksa (monopolies) vFkokv¼Z&,dkfèkdkjksa osQ fu;eu dh dfBu leL;k osQ lekèkku osQ fy,] miHkksDrkvksa dks ?kVh dherksa ij oLrq,¡ rFkk


uksV

yksd foÙk

lsok,¡ miyCèk djkus osQ fy, vFkok xSj&ljdkjh vkfFkZd xfrfofèk;ksa dh lhek fuèkkZfjr djus osQ fy,A bllsèku rFkk vk; osQ forj.k vkSj Je dh n'kkvksa esa Hkh lqèkkj dh lEHkkouk jgrh gSA ijUrq jk"Vªh;dj.k fd;s x;sm|ksxksa dh {kfr iwfrZ osQ Hkqxrku rFkk mu m|ksxksa dh LFkkiuk o lapkyu osQ fy, ljdkj dks Hkkjh ek=kk esa O;;djus iM+rs gSaA blosQ vfrfjDr] ljdkj futh O;olk; rFkk O;kikj dks Hkh blfy, vius vfèkdkj esa ys ldrhgS ftlls og leL;kvksa dks gy dj losQ rFkk jktdks"k (treasury) osQ fy, vfèkd ykHk dek losQA

(5) Ñf"k fodkl (Development of Agriculture)—fdlh ns'k fo'ks"kdj Hkkjr tSls fodkl'khy ns'k dhvFkZO;oLFkk dk Ñf"k fodkl mldh vFkZO;oLFkk osQ fodkl dh èkqjh gksrk gSA vkfFkZd fodkl osQ fy, Ñf"krFkk xSj&Ñf"k nksuksa {ks=kksa osQ fodkl djus osQ fy, lqfoèkk,¡ iznku djuh vko';d gksrh gSa D;ksafd nksuksa {ks=k ijLijfuHkZj djrs gSaA mnkgj.kkFkZ] Ñf"k vk; esa o`f¼ gksus ls vkS|ksfxd oLrqvksa osQ miHkksx esa o`f¼ gks tkrh gS ftlosQiQyLo:i vkS|ksxhdj.k dks c<+kok feyrk gSA bl izdkj Ñf"k rFkk m|ksxksa esa ijLij fuHkZjrk gksrh gSA bl fuHkZjrkdks fuEu izdkj n'kkZ;k tk ldrk gSµÑf"k {ks=k dk dPpk eky m|ksxksa esa vkxrksa (inputs) osQ :i esa dke esayk;k tkrk gSA blh izdkj m|ksxksa dk fuxZr (output) Ñf"k {ks=k esa vkxrksa osQ :i esa iz;ksx gksrk gSA bl izdkjHkkjr tSls ns'k esa vkfFkZd ,oa lkekftd fodkl dks nzqrxfr iznku djus osQ fy, Ñf"k <k¡ps dks etcwr djukt:jh gSA blfy, fodkl'khy ns'k vius Ñf"k fodkl osQ fy, cM+h ek=kk esa O;; dj jgs gSaA ljdkj fdlkuksadks de C;kt nj ij Í.k iznku djuk] fu;kZrksa dks vuqnku] Ñf"kxr oLrqvksa dk fuèkkZfjr ewY; ij Ø;] rVdjlqfoèkk iznku djuk bR;kfn lqfoèkkvksa ij O;; djrh gSA blosQ vfrfjDr ljdkj Ñf"k vuqlUèkku ,oa Ñf"kxrlkèkuksa osQ fuekZ.k ij dkiQh ek=kk esa O;; djrh gSA

(6) dherksa osQ c<+us dh izo`fÙk (Rising Trend of Prices)—lalkj osQ izR;sd ns'k esa dherksa esa o`f¼ dhtks izo`fÙk ikbZ tkrh gS] mlosQ dkj.k Hkh ljdkjh O;; c<+rk utj vkrk gSA ewY;&Lrj esa o`f¼ gksus osQ lkFk ghljdkjsa bl ckr osQ fy, ckè; gks tkrh gSa fd os mu oLrqvksa o lsokvksa osQ fy, vfèkd èku dk Hkqxrku djsaftUgsa fd os pkgrh gSa vkSj ljdkjh deZpkfj;ksa osQ osru rFkk eg¡xkbZ HkÙks esa o`f¼ djsaA ;g fLFkfr ljdkjh O;;dk vkSj foLrkj djrh gS] ;|fi bl foLrkj ls ;g vko';d ugha gS fd ljdkjh fØ;kvksa esa Hkh o`f¼ gksA blizdkj ljdkjh O;; esa tks o`f¼ gksrh gS] og ftruh okLrfod gksrh gS] mlls oqQN vfèkd gh fn[kkbZ nsrh gSA

(7) izfrj{kk dh leL;k (Problem of Defence)—blesa dksbZ nks er ugha gSa fd ns'k dh izfrj{kk dhleL;k ljdkjh [kpZ dh o`f¼ dk ,d izeq[k dkj.k cu xbZ gSA dksbZ ns'k viuh izfrj{kk osQ fy, lsukvksa dks'kfDr'kkyh cukuk pkgrk gS rks nwljs osQoy vkRej{kk osQ fy, gh ,slk ix mBkus dks foo'k gks tkrs gSaA ;q¼lEcUèkh gfFk;kjksa osQ fuekZ.k rFkk lsuk osQ j[k&j[kko ij Hkkjh èkujkf'k O;; djuh gksrh gSA fiQj] ;q¼ yM+us dhfofèk;ksa esa fnu&jkr tks ifjorZu gksrs jgrs gSa muosQ dkj.k Hkh lsuk dks u;s&u;s gfFk;kjksa dh vko';drk gksrhgSA blls iqu% jkT; ij [kpZ dk Hkkj c<+rk gSA izfrj{kk O;; esa osQoy lSfudksa rFkk lSfud lkexzh dk O;; ghlfEefyr ugha gksrk gS cfYd lSfudksa dh isU'ku rFkk ;q¼ gsrq fy, x;s ½.k ij C;kt Hkh 'kkfey gksrk gSA ;q¼osQ foKku vkSj dyk esa bruh vfèkd izxfr gqbZ gS fd vkt osQ 'kL=k dy iqjkus rFkk vizpfyr gks tkrs gSa ftlls;q¼ O;oLFkk cM+h [kphZyh gks x;h gSA dkiQh ns'k lqj{kk ij viuh jk"Vªh; vk; dk cM+h ek=kk esa O;; dj jgsgSaA mnkgj.kkFkZ] ikfdLrku viuh jk"Vªh; vk; dk yxHkx 15 izfr'kr rFkk Hkkjr yxHkx 5 izfr'kr O;; djrsgSaA Hkkjr esa ;g O;; 1950&51 esa osQoy 164-13 djksM+ #- Fkk tks 1986&87 osQ ctV esa 9728 djksM+ #i;kvk¡dk x;k gSA

(8) uxjhdj.k ;k 'kgjhdj.k (Urbanisation)—blesa dksbZ lUnsg ugha gS fd tula[;k dk c<+rk gqvk'kgjhdj.k Hkh ljdkjh [kpZ dh o`f¼ dk ,d egÙoiw.kZ dkj.k gSA uxjksa ij c<+rh gqbZ ykxr dk fu;e iw.kZr;kykxw gksrk gSA uxj dk vkdkj c<+us osQ lkFk gh lkFk ty&iwfrZ] ;krk;kr lsok o mldk fu;U=k.k] iqfyl laj{k.k]LokLF; rFkk liQkbZ vkfn lsokvksa ij fd;s tkus okys [kpZ dh izfr O;fDr ykxr Hkh c<+ tkrh gSA blosQ vfrfjDrvLirkyksa] lM+dksa] xfy;ksa] jks'kuh] [ksy osQ eSnku rFkk lkeqnkf;d gkWy vkfn osQ fuekZ.k o j[k&j[kko osQ dkj.k

uksV



rFkk thoui;ksxh vfuok;Z inkFkks± osQ forj.k o fu;U=k.k osQ dkj.k Hkh ljdkjksa ij [kpZ dk vfrfjDr HkkjiM+rk gSA

(9) ljdkj osQ izfr n`f"Vdks.k esa ifjorZu (Change in Attitude Towards Government)—

ljdkjh [kpZ esa oqQN o`f¼ bl dkj.k Hkh gqbZ gS D;ksafd fiNys o"kks± esa ljdkj osQ izfr lkekU; n`f"Vdks.k esa dkiQhifjorZu gqvk gSA ,d 'krkCnh iwoZ rks yksx ljdkj osQ uke ls Hkh Mjrs Fks vkSj mls fujaoqQ'k rFkk LosPNkpkjh 'kfDrdk izrhd le>rs FksA fdUrq vkt bl lEcUèk esa loZlkekU; n`f"Vdks.k ;g gS fd lkekU; O;fDr osQ fy, vPNhoLrq rFkk lHkh O;fDr;ksa osQ fy, vfèkd lqfoèkkiw.kZ thou rc rd miyCèk ugha djk;k tk ldrk] tc rd fddkiQh ek=kk esa ljdkj ij fuHkZj u jgk tk;sA ljdkj osQ izfr n`f"Vdks.k esa bl ifjorZu osQ vusd dkj.kgSa] ftuesa ls oqQN egÙoiw.kZ dkj.kksa dk mYys[k uhps fd;k tk jgk gSµ

(v) rduhdh ifjorZuµrduhdh ifjorZuksa osQ dkj.k Hkh ijLij fuHkZjrk dh Hkkouk esa o`f¼ gqbZ gS rFkk bldkj.k Hkh vusd yksx ,slh 'kfDr;ksa osQ chp dk;Z oQjus esa vleFkZ jgrs gSa tks fd muosQ fu;U=k.k ls iwjh rjgckgj gksrh gSaA

(c) tc O;olk; rFkk mRiknu dh NksVh&NksVh bdkb;k¡ gqvk djrh FkhaµvkfFkZd i¼fr ,d Lo;a pfyre'khujh osQ :i esa vPNh izdkj dk;Z djrh fn[kkbZ nsrh Fkh] ogh vk£Fkd i¼fr tc ,dkfèkdkjh fu;U=k.k osQvèkhu nyny esa iQ¡lh gqbZ rFkk vusd izdkj ls 'kks"k.k lh djrh gqbZ fn[kkbZ nsrh gSA blh osQ iQyLo:i ljdkjls ;g ek¡x dh tkus yxh fd og O;kolkf;d eUnh dk izfrjksèk djs rFkk v¼Z&O;olk; dks lUrqfyr j[ksA oqQNyksx ;gk¡ rd tksj Mkyrs gSa fd ljdkj dks vkfFkZd fLFkjrk cuk;s j[kus dh ftEesnkjh vius Åij ysuh pkfg,]ijUrq ,slk gksuk rHkh lEHko gS tcfd ljdkjh [kpZ esa o`f¼ dh tk;sA

(l) ekuo dY;k.kµorZeku le; esa ekuork dh Hkkouk osQ vfèkdkfèkd fodkl osQ dkj.k fdlh Hkh ns'k esafo|eku O;kid xjhch dks cgqr cqjk le>k tkrk gS vkSj mldks feVkus osQ fy, lkewfgd ix mBkus dk lq>kofn;k tkrk gSA bl fLFkfr esa ljdkj dk lg;ksx vfuok;Z gks tkrk gSA vkSj lkoZtfud dY;k.k rFkk lkoZtfudfuekZ.k osQ dk;ks± osQ fy, mls Hkkjh O;; dk vk'k; ysuk gksrk gSA

(n) vk£Fkd o jktuhfrd tfVyrk,¡µ;g Hkh vuqHko fd;k tkrk gS fd vktdy jktuhfrd o vkk£FkdleL;kvksa dh tfVyrk,¡ cgqr c<+ xbZ gSaA vU; dkj.kksa esa Hkh ,d dkj.k gS tks f'k{kk rFkk vU; vusd ,slhdY;k.kdkjh fØ;kvksa osQ fy, cM+h ek=kk esa [kpZ dh o`f¼ dks izksRlkfgr djrk gS tSls fd fpfdRlk] edku]iqfyl rFkk x`g iz'kklu vkfnA

(10) vk£Fkd fodkl (Economic Development)—vYifodflr ns'kksa esa Hkh ljdkjh O;; rsth ls c<+jgk gSA ,sls ns'kksa esa vfèkdrj ns'k vius ;gk¡ rhoz vk£Fkd fodkl osQ dk;ZØeksa dks ykxw djrs gSaA bu dk;ZØeksaosQ vUrxZr ifjogu] lapkj rFkk fo|qr tSlh ewyHkwr vk£Fkd lsokvksa dh O;oLFkk dh tkrh gSA jkT; osQ fy, ;gvko';d gksrk gS fd og mPp dksfV osQ vk£Fkd o lkekftd lsokvksa dh O;oLFkk djs rkfd m|ksx&èkUèks rsthls fodflr gks losaQA blosQ vfrfjDr vfèkdka'k vkèkqfud ljdkjksa dh ;g ,d uhfr cu xbZ gS fd mRiknu osQiz;klksa esa futh O;fDr;ksa dh enn dh tk;sA Ñ"kdksa rFkk m|ksxifr;ksa dks miknku (bounties), dtZ (loans)

rFkk lgk;d vuqnku (grant-in-aid) nsdj os ,slk djrh gSaA ;gh ugha] fofHkUu izdkj dh lqfoèkk,¡ iznku djosQHkh ljdkj }kjk mudh lgk;rk dh tkrh gS tSls fd rduhdh ekxZ&n'kZu rFkk dPps eky vkfn dh lgk;rkA

(11) vk£Fkd fu;kstuµlHkh ns'kksa us :l dh vk£Fkd fu;kstu dh liQyrk ls izHkkfor gksdj vius vk£Fkdfodkl fu;ksftr :i esa djus vkjEHk dj fn;s gSaA vk£Fkd fu;kstu esa bl izdkj osQ iz;kl fd;s tkrs gSa fdmiyCèk lkèkuksa dk bl izdkj ls 'kks"k.k fd;k tk;s rkfd pgq¡eq[kh vk£Fkd fodkl osQ lkFk yksxksa dk thou&LrjÅ¡pk mBs rFkk jk"Vªh; vk; esa o`f¼ gksA vk£Fkd fu;kstu osQ fy, ljdkj dks cM+h&cM+h ifj;kstuk,¡ cukuh iM+rhgSa ftudks iwjk djus osQ fy, dkiQh ek=kk esa èku dh vko';drk gksrh gSA ns'k o fons'kksa ls Í.k ysus osQ i'pkr~Hkh ;fn O;; dh iw£r ugha gksrh gS rks ?kkVs dh foÙk O;oLFkk dk izcUèk djuk iM+rk gSA mnkgj.k osQ fy;s] Hkkjr


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yksd foÙk

esa vc rd N% iapo"khZ; ;kstuk,¡ iwjh gks pqdh gSa vkSj mu ij Øe'k% vfèkd O;; gqvk gSA lkroha ;kstuk esafiNyh ;kstukvksa ls dgha vfèkd O;; dh O;oLFkk dh xbZ FkhA lkroha ;kstuk (1985&90) osQ fy, j[kh xbZjkf'k 1984&85 dh dherksa osQ vkèkkj ij FkhA NBh ;kstuk esa okLrfod oqQy O;; 11] 000 djksM+ #i;k gqvkgSA lkroha ;kstuk esa lkoZtfud {ks=k osQ fy, 1] 80] 000 djksM+ #i;s dh O;oLFkk dh xbZ FkhA vkBoha ;kstuk1992&1997 osQ fy;s gSA

(12) tula[;k esa o`f¼µlkoZtfud O;; eas o`f¼ dk ,d vU; egÙoiw.kZ dkj.k tula[;k o`f¼ nj Hkh gSAc<+h gqbZ tula[;k osQ lq[k vkSj lqfoèkkvksa osQ fy, ljdkj dks dkiQh ek=kk esa O;; djuk iM+rk gSA

foxr o"kks± esa tula[;k esa cgqr rsth ls o`f¼ gqbZ gSA fo'o LokLF; laxBu osQ vuqlkj foxr 45 o"kks± esa fo'odh tula[;k 155 djksM+ ls c<+dj 415 djksM+ gks xbZ gSA Hkkjr dh tula[;k 1981 dh tux.kuk osQ vuqlkj68-38 djksM+ gks xbZ gSA Hkkjr dh vkcknh esa yxHkx 2-5 izfr'kr dh ok£"kd o`f¼ gks jgh gSA tula[;k o`f¼ls u osQoy jkT; osQ iz'kklu osQ O;; esa o`f¼ gksrh gS cfYd muosQ lq[k&lqfoèkkvksa dh o`f¼ djus ij jkT; osQO;; esa o`f¼ gks tkrh gSA ljdkj dks c<+rh gqbZ tula[;k osQ fy, f'k{kk] LokLF;] euksjatu] vkokl vkfn ijdkiQh ek=kk esa O;; djuk iM+rk gSA

uksV~l 2011 dh tux.kuk osQ vuqlkj Hkkjr dh tula[;k 1 vjc 21 djksM+ gSA

(13) vU; dkj.kµ(i) ewY;ksa esa o`f¼µf}rh; egk;q¼ osQ i'pkr~ izR;sd ns'k esa dherksa esa cgqr o`f¼ gqbZ gSAewY; Lrj esa o`f¼ osQ iQyLo:i ljdkj dks igys dh vis{kk vfèkd O;; djuk iM+ jgk gSA ,d rks ljdkjdks Lo;a dbZ oLrq,¡ ,oa lsok,¡ [kjhnuh iM+rh gSa rFkk f}rh;r% ljdkj mRiknu osQ fy, tks Hkh O;; dk vuqekuyxkrh gS] dherksa esa o`f¼ gksus osQ dkj.k ljdkj dks ml mRiknu ij igys dh vis{kk vfèkd [kpZ djuk iM+rk gSA

(ii) jk"Vªh; vk; ,oa thou&Lrj esa o`f¼µfiNys o"kks± esa vk£Fkd fodkl osQ iQyLo:i jk"Vªh; vk; esa o`f¼gqbZ ftlosQ iQyLo:i yksxksa osQ thou&Lrj esa o`f¼ gqbZ gSA ljdkj dks bl thou&Lrj osQ c<+us osQ lkFk&lkFkvfèkd O;; djuk iM+ jgk gSA

(iii) iztkrU=k dk Hkkjµfo'o esa vusd ns'kksa esa iztkrU=kh; ljdkj gSA blosQ fy;s ljdkj dks eq[; pquko ,oaeè;kofèk pquko djkus iM+rs gSa ftudks lEiUu djkus osQ fy, ljdkj dks dkiQh O;; djuk iM+rk gSA blosQvykok eU=kh ,oa vU; pqus gq, izfrfufèk;ksa ij ljdkj dks dkiQh O;; djuk iM+rk gSA ljdkjksa dks vU; ns'kksals Hkh owQVuhfrd lEcUèk cuk;s j[kus iM+rs gSaA nwljs ns'kksa esa jktnwrkokl [kksyus iM+rs gSa ftu ij Hkh ljdkj dksdkiQh O;; djuk iM+rk gSA

(iv) vUrjkZ"Vªh; lg;ksxµorZeku ;qx esa izR;sd ns'k dks nwljs ns'kksa ls vk£Fkd lg;ksx djuk iM+rk gSA izR;sdljdkj fdlh u fdlh ns'k dh Í.k] vuqnku ,oa vU; vk£Fkd lgk;rk nsrh gSA blosQ vfrfjDr vUrjkZ"Vªh;foÙkh; laLFkk,¡ tSlsµvUrjkZ"Vªh; eqnzkdks"k] vUrjkZ"Vªh; iqufuZekZ.k ,oa fodkl cSad] vUrjkZ"Vªh; fodkl la?k],f'k;u cSad bR;kfn laLFkkvksa dks Hkh le;≤ ij ljdkj dks lnL;rk 'kqYd nsuk gksrk gSA bl izdkjvUrjkZ"Vªh; lg;ksx cuk;s j[kus osQ fy, ljdkjksa dks dkiQh O;; djuk iM+ jgk gSA

17-1-1 lkoZtfud O;; ij oSxuj osQ fopkj (Wagner’s views on Public Expenditure)

teZu vFkZ'kkL=kh oSxuj (Wagner) dk fopkj Fkk fd vk£Fkd fodkl osQ dkj.k lkoZtfud O;; esa o`f¼ gksukvko';d gSA o`f¼ dk ;g vuqikr O;; osQ :i esa ifjofrZr gksus ij izfr O;fDr mRiknu c<+ tkrk gSA bl izdkjldy jk"Vªh; vk; esa o`f¼ gksus ls oqQy miHkksx esa o`f¼ gks tkrh gSA

MkYVu osQ vuqlkj oSxuj osQ fu;e rhu n'kkvksa esa ykxw gksrs gSaµ(i) vk£Fkd izxfr osQ dkj.k lkoZtfud laLFkkvksadh dk;Z oqQ'kyrk] futh laLFkkvksa ls vfèkd gks tkrh gS D;ksafd (v) lkoZtfud laLFkkvksa }kjk mRikfnr ekyvPNh fdLe dk gksrk gS] (c) cktkj esa oLrqvksa dh deh ugha gks ikrh gS rFkk (l) lkoZtfud {ks=k esa iw¡th

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vklkuh ls miyCèk gks tkrh gSA (ii) lkZotfud O;; ls ,slh lsok,¡ mRiUu gksrh gSa ftudk mi;ksx lEiw.kZ lektdj ldrk gS tSls LowQy] vLirky] ikoZQ bR;kfnA (iii) oqQN ,slh uohu lsok,¡ ftudks laLFkk,¡ ugha dj ldrhamudks jkT; lEiUu dj ldrk gSA bl izdkj lkoZtfud O;; esa o`f¼ gksrh tk jgh gSA

oSxuj ls iwoZ ,afty dk dguk Fkk fd vk; esa o`f¼ gksus ls [kk|kUu ij vk; dh yksp bdkbZ ls de gks tkrhgS] vFkkZr~ O;fDr dh vk; esa o`f¼ gksus ij [kk|kUu ij O;; ?kVrk tkrk gSA vk; esa o`f¼ gksus ls yksx [kk|kUuosQ LFkku ij vkjkenk;d ,oa foykflrk dh oLrqvksa ij vfèkd O;; djus yx tkrs gSaA oSxuj osQ erkuqlkjljdkjh lsokvksa osQ fy, vk; dh yksp bdkbZ ls vfèkd gksrh gSA

17-1-2 lkoZtfud O;; rFkk futh O;; esa vUrj(Difference between Private and Public Expenditure)

lkoZtfud O;; rFkk futh O;; dh leL;k lkekU;r;k ,d tSlh gksrh gSA nksuksa gh vk;&O;; osQ chp lkeatL;LFkkfir djus dk iz;Ru djrs gSaA nksuksa gh ij vk£Fkd fu;e lkekU; :i ls ykxw gksrs gSaA bl izdkj nksuksa ghfLFkfr;ksa esa ,d tSlh foÙkh; uhfr ykxw dh tkrh gS fdUrq nksuksa esa oqQN ekSfyd vUrj gksrs gSa] tks fuEufyf[krgSaµ

(1) vk; O;; dk lek;kstu (Adjustment between Income and Expenditure)—jkT; igysvius O;; dh ek=kk fuf'pr dj ysrk gS] mlosQ ckn vk; izkIr djus osQ iz;kl djrk gS] tcfd futh O;; izk;%O;fDr dh vk; ij fuHkZj djrk gSA izk;% izR;sd O;fDr viuh vk; osQ vuqlkj gh O;; djrk gSA MkYVu(Dalton) osQ 'kCnksa esa] ¶tcfd ,d O;fDr viuh vk; osQ vuqlkj O;; dks fuf'pr djrk gS] ,djktdh; laLFkk viuh vk; dks O;; osQ vuqlkj fuf'pr djrh gSA¸

(2) yksp dk vUrj (Difference of Elasticity)—lkoZtfud O;; esa yksp ugha ik;h tkrhA lkoZtfudO;; esa o`f¼ rks ljyrk ls dh tk ldrh gS] fdUrq mls de djuk dfBu gksrk gSA nwljh vksj] futh O;; esayksp (elasticity) ik;h tkrh gS] D;ksafd blesa ljyrkiwoZd deh vkSj o`f¼ dh tk ldrh gSA

(3) {ks=k dk vUrj (Difference of Scope)—ljdkjh O;; dk {ks=k foLr`r gksrk gS] D;ksafd ljdkj dkdk;Z&{ks=k i;kZIr O;kid gksrk gS] tcfd futh O;; dk {ks=k lhfer gksrk gS] D;ksafd izR;sd O;fDr dk dk;Z&{ks=klhfer gksrk gSA

(4) O;; dh bPNk (Willingness of Expenditure)—lkoZtfud O;; ,sfPNd ugha gksrkA ljdkjh vk;dks lkekftd dY;k.k osQ fy, O;; djuk vko';d gksrk gS] fdUrq futh O;; O;fDr dh viuh bPNk ij fuHkZjdjrk gSA futh O;; esa O;; dh vfuok;Zrk ugha gksrhA

(5) izR;{k ykHk (Direct Benefit)—lkoZtfud O;; esa izR;{k ykHk ugha gksrk tSlsµvdky] ck<+] ;q¼ vkfnij fd;s x;s O;; ls ljdkj dks dksbZ izR;{k ykHk ugha gksrkA O;fDr dks vius izR;sd O;; ls izR;{k ykHk izkIrgksrk gSA

(6) mís'; (Object)—lkoZtfud O;; dk mís'; lkekftd dY;k.k (Social welfare) gksrk gS] tcfdfuth O;; dk mís'; lkekftd dY;k.k (Individual welfare) gksrk gSA

(7) fu;U=k.k (Control)—lkoZtfud O;; ij laln dk fu;U=k.k gksrk gS] tcfd futh O;; ij fdlhO;fDr&fo'ks"k dk fu;U=k.k gksrk gSA

(8) ferO;f;rk (Economy)—lkoZtfud O;; djrs le; ferO;f;rk ij vfèkd è;ku ugha fn;k tkrk]tcfd futh O;; osQ lapkyu esa ferO;f;rk dk iwjk è;ku j[kk tkrk gSA

(9) izHkko (Effects)—lkoZtfud O;; dk izHkko iwjs lekt ;k jk"Vª ij iM+rk gS] tcfd futh O;; dkizHkko fdlh O;fDr fo'ks"k ij gh iM+rk gSA


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yksd foÙk



1. vkS|ksfxd mRiknu dh --------- osQ lkFk gh lkFk yksxksa dh vk; rFkk mudk thou&Lrj Å¡pk mBkA

2. Hkkjro"kZ esa lu~ --------- esa jkT; vf/fu;e osQ varxZr deZpkfj;ksa dks fofHkUu izdkj dh lqfo/k,¡ iznkudh tk jgh gSaA

3. lalkj osQ izR;sd ns'k esa dherksa esa o`f¼ dh tks izo`fÙk ikbZ tkrh gS] mlosQ dkj.k Hkh ljdkjh O;; --------- utj vkrk gSA

4. lkoZtfud O;; esa o`f¼ dk ,d vU; egÙoiw.kZ dkj.k --------- o`f¼ nj Hkh gSA

5. lkoZtfud O;; dk mís'; lkekftd --------- gksrk gSA

17-2 yksd O;; rFkk vk£Fkd thou (Public Expenditure and Economic Life)

ljdkjh O;; fdlh ns'k osQ vk£Fkd thou dks dbZ izdkj ls izHkkfor dj ldrk gSA mRiknu rFkk forj.k osQ Lrjesa lqèkkj ykus rFkk vk£Fkd fLFkjrk cuk;s j[kus osQ fy, ljdkjh O;; dk vkJ; fy;k tk ldrk gSA Ñf"k rFkkm|ksxksa osQ fy, Í.k rFkk miknku LohÑr djosQ mRiknu osQ Lrj esa o`f¼ dh tk ldrh gSA ljdkjh [kpZ osQ}kjk rduhdh tkudkjh] ifjogu rFkk lapkj osQ lkèku vkSj fctyh vkfn dh O;oLFkk dh tk ldrh gS rkfdmRiknu o`f¼ dks izksRlkgu feysA ljdkjh [kpZ osQ }kjk vR;ko';d thouksi;ksxh inkFkks± rFkk iw¡thxr eky dkmRiknu vkjEHk fd;k tk ldrk gS vkSj futh m|eksa ls izfr;ksfxrk dh tk ldrh gSA bl izdkj] ljdkjh [kpZosQ }kjk forj.k osQ lEiw.kZ <k¡ps eas gh ifjorZu fd;k tk ldrk gSA ,slk ,d vksj rks ljdkjh deZpkfj;ksa dk osruc<+kdj rFkk lkekftd lqj{kk o fpfdRlk lqfoèkkvksa vkfn dh O;oLFkk djosQ fd;k tk ldrk gS] vkSj nwljh vksjm|ksxksa dk jk"Vªh;dj.k djoQs rFkk Hkwfe dk vfèkxzg.k djoQs ,slk fd;k tk ldrk gSA ljdkjh O;; vk£FkdfLFkjrk cuk;s j[kus esa Hkh i;kZIr lgk;d gksrk gSA eUnh dky esa [kpZ dks c<+kdj rFkk eqnzk&LiQhfr esa bls ?kVkdj,slk fd;k tk ldrk gS vkSj bl izdkj ns'k osQ vk£Fkd thou esa vkus okys mrkj&p<+koksa dks jksdk tk ldrkgSA ;gk¡ ;g ckr mYys[kuh; gS fd ljdkjh [kpZ ljdkj dh vk£Fkd uhfr dk ,d ,slk egÙoiw.kZ vL=k culdrk gS fd ftlosQ }kjk mRiknu rFkk forj.k esa lqèkkj yk;k tk losQ vkSj vk£Fkd fLFkjrk dk;e j[kh tk losQAijUrq ;gk¡ ;g ugha eku ysuk pkfg, fd vk£Fkd uhfr osQ osQoy bl igyw ls gh okafNr ifj.kke izkIr fd;s tkldrs gSaA vU; Hkh cgqr ls mik; gSa tSls fd ekSfnzd mik;] vk£Fkd fu;U=k.k rFkk djkèkku vkfn_ ;fn vk£Fkduhfr esa mfYyf[kr y{;ksa dks izkIr djuk gS rks bu mik;ksa dks Hkh bl fn'kk esa fØ;k'khy cukuk gksxkA bllsvk£Fkd uhfr vfèkd dkjxj rFkk izHkko'kkyh cu tk;sxhA

17-3 lkoZtfud O;; osQ fl¼kUr (Principles of Public Expenditure)

ljdkjh O;; osQ fl¼kUrksa dk foospu ml le; igys fd;k tk pqdk gS tc fd ihNs yksd foÙk osQ ewyHkwrfl¼kUrksa dk vè;;u fd;k x;k Fkk vkSj ftuesa vfèkdre lkekftd ykHk osQ fl¼kUr dk foospu fd;k x;kFkkA muesa igyk fl¼kUr rks ml lhek dh vksj laosQr djrk gS tgk¡ rd fd oqQy ljdkjh O;; c<+k;k tkukpkfg,] vkSj nwljk fl¼kUr fofHkUu enksa esa lkèkuksa osQ c¡Vokjs dh vksj laosQr djrk gS rkfd 'kq¼ lkekftd ykHkdks vfèkdre fd;k tk losQA budk laf{kIr fooj.k iqu% uhps fn;k tk jgk gSµ

(1) ¶ljdkjh O;; izR;sd fn'kk esa Bhd ml lhek rd fd;s tkus pkfg, fd ftlls fdlh Hkh {ks=k esabl O;; dh FkksM+h&lh Hkh vkSj o`f¼ ls lekt dks izkIr gksus okys ykHk esa] vkSj blosQ foijhr djkèkkuvFkok vU; ljdkjh vk; osQ vU; fdlh lkèku esa dh tkus okyh FkksM+h&lh o`f¼ ls gksus okyh gkfu esa]leku lUrqyu LFkkfir fd;k tk losQA ;g fu;e ljdkjh O;; rFkk ljdkjh vk; nksuksa dh gh ,d

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vkn'kZ lhek izLrqr djrk gSA¸ izks- ihxw us Hkh bl fl¼kUr dh yxHkx bUgha 'kCnksa esa O;k[;k dh gS] ¶lHkhfn'kkvksa esa ljdkjh O;; ,d ,sls fcUnq (Point) rd c<+k;k tkuk pkfg, ftl ij [kpZ fd;s tkus okysvfUre f'k¯yx ls tks lUrqf"V izkIr gks] og ml lUrqf"V osQ cjkcj gks tks fd ljdkjh lsokvksa osQ fy,vfUre f'k¯yx nsus ls u"V gks xbZ gksA¸ bl izdkj ;g fl¼kUr ljdkjh [kpZ dks ,sls fcUnq rd tkjh j[kusdh vuqefr nsrk gS tgk¡ fd ljdkj }kjk [kpZ fd;s x;s vfUre #i;s ls izkIr gksus okyk lhekUr lkekftd ykHkml lhekUr R;kx osQ cjkcj gks tks fd djkèkku }kjk olwy fd;s tkus okys vfUre #i;s osQ dkj.k djnkrk dksdjuk iM+sA

(2) ¶lHkh fn'kkvksa esa ljdkjh O;; ,d ,sls fcUnq rd c<+k;k tkuk pkfg, ftl ij O;; fd;s tkusokys vfUre f'k¯yx ls tks lUrqf"V izkIr gks] og ml lUrqf"V osQ cjkcj gks tks fd ljdkjh lsokvksa osQfy, vfUre f'k¯yx nsus ls u"V gks xbZ gksA¸ bldk vFkZ gS fd ¶;q¼ iksrksa (battle ships) rFkk fuèkZuksadh lgk;rk (poor relief) dh enksa osQ chp [kpZ dk caVokjk bl izdkj fd;k tkuk pkfg, fd muesals izR;sd en ij yxk;s x;s vfUre f'k¯yx ls lUrqf"V dk leku izfriQy (return) izkIr gksA¸

bldk vFkZ ;g gS fd ljdkj dks fofHkUu enksa osQ chp vius lkèkuksa dk c¡Vokjk bl izdkj djuk pkfg, ftllsfd izR;sd en ls izkIr gksus okyk lhekar rqf"Vxq.k cjkcj gksA bldks ge yksd foÙk osQ {ks=k esa le&lhekUrrqf"Vxq.k fu;e ;k vfèkdre lUrqf"V osQ fu;e osQ fØ;kUo;u dk uke nsrs gSaA bl izdkj] Li"V gS fd viuslkèkuksa dk fofHkUu enksa osQ chp c¡Vokjk djrs le; ;fn ljdkj }kjk bl fl¼kUr dks n`f"Vxr j[kk tk, rksljdkj vius [kpZ ls vfèkdre lUrqf"V izkIr dj ldrh gSA

;g Hkh igys gh crk;k tk pqdk gS fd izR;sd en ls izkIr lhekUr lkekftd ykHk dks eki djus dk dk;Z;fn lEHko ugha] rks vR;Ur dfBu vo'; gSA

izks- th- ihxw (Prof. G. Pigou)—;fn ge lekt dks ,d bdkbZ izk.kh rFkk ljdkj dks mldk efLr"deku ysa] rks lHkh fn'kkvksa esa O;; ml fcUnq rd c<+k;k tkuk tgk¡ O;; dh xbZ vfUre f'k¯yx ls izkIrlUrks"k jktdh; lsok esa yxkbZ vfUre f'k¯yx ls [kks;s x;s lUrks"k osQ cjkcj gks tk;sA¸

bl izdkj] jkT; osQ fy, ;g Hkh cM+k dfBu gS fd og [kpZ fd;s vfUre #i;s osQ lhekUr lkekftd ykHk dksml lhekUr R;kx osQ cjkcj dj losQ tks djkèkku }kjk olwy fd;s x;s vfUre #i;s osQ dkj.k djnkrk dks djukiMs+A bl lEcUèk esa vkSj Hkh vusd rdZ gSa tks ;gk¡ fn;s tk ldrs gSaA mnkgj.k osQ fy,] ljdkjh djkèkku rFkkljdkjh [kpZ dh dk;Zokfg;k¡ ljdkj osQ fofHkUu foHkkxksa }kjk dh tkrh gSa] vr% ;g vkSj Hkh dfBu gksrk gS fd[kpZ fd;s x;s vfUre #i;s ls izkIr gksus okys lhekUr ykHk dh rqyuk djkèkku osQ }kjk olwy fd;s tkus okysvfUre #i;s osQ dkj.k djnkrk }kjk fd;s tkus okys lhekUr R;kx ls dh tk losQA fiQj ljdkjh [kpZ dbZvuk£Fkd dkj.kksa] jktuSfrd nckoksa] gM+rkyksa rFkk izn'kZuksa vkfn ls Hkh izHkkfor gksrk gSA

vr% fu"d"kZ :i esa ;g dgk tk ldrk gS fd Åij ljdkjh [kpZ osQ ftu fl¼kUrksa dk ftØ fd;k x;k gS] ososQoy vkn'kZ (ideals) gSa vkSj lS¼kfUrd :i ls gh lR; gSaA tgk¡ rd O;kikj dk iz'u gS] mUgsa ykxw djuk cM+kdfBu gSA

17-3-1 yksd O;; dk ekxZn'kZu djus okyh ckrsa (Guidelines for Public Expenditure)

izks- ,YiQMZ th- oqypj us ljdkjh O;; dk ekxZn'kZu djus okyh oqQN ,slh mi;ksxh ckrksa dk mYys[k fd;k gS]ftudk yksdlÙkkvksa }kjk O;kogkfjd thou esa vuqlj.k fd;k tkuk pkfg,A mUgksaus dgk fd ¶vHkh rd O;;osQ fl¼kUr dk mruk mPpLrjh; fodkl ugha gqvk gS ftruk fd dkjkèkku dk] fdUrq fiQj Hkh oqQN ,slsewyHkwr fl¼kUr gSa tks fd rc rd ljdkj rFkk turk osQ fy, ekxZn'kZu osQ :i esa dk;Z dj ldrs gSatc rd fd bl {ks=k osQ fy, vkSj vfèkd mi;qDr Lrjksa dh [kkst u dh tk;sA¸ ljdkjh O;; osQ ;s fl¼kUr;k ekxZn'kZd ckrsa vxzfyf[kr gSaµ


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yksd foÙk

(1) lekt dY;k.k esa o`f¼ (Increase in Social Welfare)—ljdkjh [kpZ osQ }kjk lekt dY;k.k esao`f¼ gksuh pkfg, ;|fi ;g gks ldrk gS fd dHkh&dHkh ljdkjh [kpZ dh :ijs[kk dk fuèkkZj.k fdlh fo'ks"koxZ osQ dY;k.k esa o`f¼ osQ fy;s gh fd;k tk;sA ijUrq ;gk¡ ;g ugha Hkwyuk pkfg, fd lEiw.kZ lekt dh HkykbZgh loksZPp y{; gS tks fd O;fDr;ksa vFkok oxks± osQ fgrksa osQ Åij gSA vr% ;g vo'; ns[kk tkuk pkfg, fdfdlh oxZ dh lgk;rk djrs le; lEiw.kZ lekt osQ dY;k.k dks {kfr u igq¡psA

(2) ykHk ykxr ls vfèkd (Profit is more than cost)—ljdkjh vfèkdkfj;ksa rFkk fuokZfpr izfrfufèk}kjk vR;Ur lkoèkkuh osQ lkFk fu.kZ; ysdj bl fo"k; esa vk'oLr gksuk pkfg, fd izR;sd lsok ij fd;s x;s [kpZls tks ykHk izkIr gks og ml [kpZ dh ykxr ls vfèkd gks rFkk ljdkj }kjk [kpZ fd;s x;s èku ls izkIr gksusokyk lkekftd dY;k.k mlls vfèkd gksuk pkfg, tks fd rc izkIr gksrk tcfd mDr èku futh O;fDr;ksa }kjk[kpZ fd;k tkrkA

(3) lkekftd dY;k.k osQ dk;ks± dks ojh;rk (Preference to Social Welfare Activities)—,slhlsokvksa dks loZizFke gkFk esa fy;k tkuk pkfg,] ftuoQs }kjk fd lkekftd dY;k.k esa lokZfèkd o`f¼ gks vkSjftuosQ }kjk lkekftd dY;k.k (social welfare) esa de o`f¼ gks] mu lsokvksa ij ckn esa [kpZ fd;k tkukpkfg,A

(4) ykHk osQ ifj.kke (Results of Profit)—[kpks± ls izkIr gksus okys ykHkksa osQ ifj.kkekssa dks vk¡dus osQ fy,mu izfrowQy izHkkoksa dks Hkh n`f"Vxr j[kk tkuk pkfg, tks fd mu [kpks± dh iwfrZ osQ fy, yxk;s tkus okys djksarFkk izkIr dh tkus okyh vU; vk; osQ laxzg osQ dkj.k mRiUu gksaA

(5) iz'kklfud O;; (Administrative Expenditure)—ljdkj osQ iz'kklu vkfn esa tks O;; gksrk gSog Hkh mu lsokvksa ij fd;k x;k gh ekuk tkuk pkfg, tks ljdkj tu&dY;k.k osQ fy, miyCèk djrh gSA ;fnljdkjh iz'kklu vkfn dh ykxr cgqr vfèkd vkrh gS rks ;g ekuk tk;sxk fd lEiUu dh tkus okyh lsokvksaosQ pquko esa vFkok mldks lEiUu djus oQs rjhosQ esa oqQN deh gSA

(6) lkèkuksa dh miyfCèk (Availability of Resources)—ljdkjh lsok,¡ osQoy rHkh gkFk esa yh tkuhpkfg, tcfd mudh ykxr dks iwjk djkus oQs fy, ;Fks"V lkèku miyCèk gksaA mèkkj }kjk osQoy vLFkk;h izkfIr;ksa(receipts) dh gh O;oLFkk dh tk ldrh gS D;ksafd bl izdkj mèkkj fy, gq, èku dks Hkh vUrr% vU; Ïksrksadh vk; ls okfil djuk gksrk gS vkSj bu Ïksrksa esa dj eq[; gksrs gSaA

(7) vk; dh lEHkkouk (Expectations of Income)—oqQN lsok,¡ LFkkukUrj.kh; (transferable)

izÑfr dh gksrh gSa] tSlsµlkoZtfud fuekZ.k dk;Z (public work)A ,slh lsokvksa dks lEiUu djus rFkk mu ijèku O;; djrs le; ;g Hkh ns[kk tkuk pkfg, fd muls Hkkoh vk; dh D;k lEHkkouk,¡ gSa rFkk D;k os lkekU;O;kolkf;d n'kkvksa osQ vUrxZr lEiUu dh tk jgh gSaA ,slh lsokvksa dks lEiUu djus osQ fy, og le; Nk¡Vktkuk pkfg, tks fd lekt dh n`f"V ls loksZÙke rFkk vuqowQy gks rkfd mu lsokvksa osQ izHkkoksa dks vk£Fkd fLFkjrkesa o`f¼ djus osQ fn'kk esa eksM+k tk losQA

(8) O;; dh lhek,¡ (Limitations of Expenditure)—O;; ij izkjEHk esa rks ugha] fdUrq vfUre :i esaoqQN lhek,¡ ykxw dh tkrh gSaA os gSaµtula[;k dks ns[krs gq, lekt dh vk; o èku {ks=k] vU; lkèku rFkk èkuo vk; dk fof'k"V forj.kA

(9) lsok leUo; (Service Coordination)—ljdkj dh fofHkUu bdkb;ksa dh lsokvksa osQ chp dkjxj <axls leUo; (coordination) LFkkfir fd;k tkuk pkfg,] rkfd mu lsokvksa ls vfèkdre lkekftd ykHk izkIrfd;k tk losQ vkSj ljdkjh iz;Ruksa ls O;FkZ dk nksgjko (duplication) mRiUu u gksA

(10) iz'kklfud Js"Brk (Administrative Ability)—ljdkjh iz'kklu oqQ'ky rFkk bZekunkj gksuk pkfg,AosQoy dkuwu&lEer [kpZ fd;s tkus pkfg,] lHkh [kpks± dk leqfpr :i ls fglkc j[kk tkuk pkfg, vkSjfjiksVks± vkfn osQ }kjk ljdkj dh foÙkh; dk;Zokfg;ksa dk ljy <ax ls leqfpr iz;kl fd;k tkuk pkfg,

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rkfd turk rFkk lkFk gh lkFk ljdkjh vfèkdkjh Hkh ljdkjh lsokvksa dh ykxrksa (costs) ,oa ykHkksadh rqyuk dj losaQA

17-3-2 yksd O;; osQ fl¼kUr dk fu;e (Canons of Public Expenditure)

izks- f'kjkt us Hkh ljdkjh O;; oQs pkj fl¼kUrksa dk mYys[k fd;k gS tks fd fuEu izdkj gSaµ

(1) ykHk dk fl¼kUr (Cannon of Benefit)—bl fl¼kUr dk vkn'kZ gS vfèkdre lkekftd ykHk dhizkfIr] vFkkZr~ ljdkjh [kpZ dh ;kstuk bl izdkj cukbZ tkuh pkfg, rkfd mlls lekt osQ fdlh fo'ks"k oxZ osQfy, ugha cfYd lEiw.kZ :i esa (as a whole) leLr lekt osQ fy, vfèkdre lkekftd ykHk rFkk lkekftddY;k.k izkIr fd;k tk losQA ¶;fn vU; ckrsa leku jgsa rks ;g vko';d gS fd ljdkjh [kpZ vius lkFkdbZ lkekftd miyfCèk;k¡ yk,] tSls fd mRiknu esa o`f¼] cká vkØe.k rFkk vkUrfjd v'kkfUr lslEiw.kZ lekt dh lqj{kk vkSj tgk¡ rd Hkh lEHko gks losQ vk; dh vlekurkvksa esa dehA¸ la{ksi esa dgktk ldrk gS fd ljdkjh èku mu enksa esa [kpZ fd;k tkuk pkfg, tks fd tufgr dh n`f"V ls lokZfèkd vuqowQygksaA vU; 'kCnksa esa] ljdkjh [kpZ ls vfèkdre rqf"Vxq.k izkIr fd;k tkuk pkfg, vkSj ,slk osQoy rHkh lEHko gksldrk gS tcfd ljdkjsa èku dks bl izdkj [kpZ djsa rFkk fofHkUUu mi;ksxksa osQ chp lkèkuksa dk bl izdkj c¡Vokjkdjsa rkfd lHkh mi;ksxksa (uses) ls izkIr gksus okyk lhekUr rqf"Vxqq.k cjkcj gksA vU; 'kCnksa esa] ,slk rc gks ldrkgS tcfd yksd foÙk osQ {ks=k esa le&lhekUr rqf"Vxq.k fu;e vFkok vfèkdre lUrqf"V dk fu;e ykxw fd;k tk;sA

bldk vFkZ gS fd yksd&lÙkkvksa dks vius lkèkuksa dk c¡Vokjk mi;qZDr jhfr ls djuk pkfg, ftlls fdµ

(d) lEiw.kZ :i esa ns'k osQ oqQy mRiknu esa o`f¼ gks_

([k) cká rFkk vkUrfjd [krjksa ls lekt dh j{kk djus osQ fy, i;kZIr lsuk rFkk iqfyl cuk;h j[kh tklosQ_

(x) ukxfjdksa osQ chp vk; dh vlekurkvksa dks de fd;k tk losQ_ vkSj

(?k) fdlh ,d oxZ osQ ugha] cfYd lEiw.kZ lekt osQ gh dY;k.k dks vfèkdre fd;k tk losQA

vU; 'kCnksa esa] vfèkdkfèkd yksxksa dk vfèkdkfèkd fgr* gh bl fl¼kUr dk ,dek=k y{; gSA vr% ljdkjh [kpZdk ;g fl¼kUr cM+k mi;ksxh fl¼kUr gS vkSj vFkZ'kkL=k dk dksbZ Hkh fo|kFkhZ ljdkj }kjk viuk;s tkus okysvkn'kZ osQ :i esa bldk [k.Mu ugha dj ldrkA ;g rks jgh fl¼kUr dh ckr] tgk¡ rd O;ogkj dk iz'u gS];g dgk tk ldrk gS fd jkT; }kjk bl fl¼kUr osQ y{; vFkok vkn'kZ dks izkIr dj lduk cM+k dfBu gSAbldk dkj.k ;g gS fd ,d vksj rks ljdkj osQ fy, ;g vlEHko gS fd og [kpZ dh izR;sd en ls izkIr gksusokys lhekUr lkekftd ykHk dks leku dj losQ vkSj nwljh vksj lEiw.kZ lekt dks iznku fd;s tkus okys oqQNykHk dh ek=kk dk vuqeku yxk losQA bl lc foospu osQ vUr esa ;gh fu"d"kZ fudyrk gS fd izR;sd ljdkjhO;; dk mís'; ;g gksuk pkfg, fd ns'k osQ mRiknu rFkk forj.k esa lqèkkj gksA

(2) ferO;f;rk dk fl¼kUr (Canon of Economy)—ferO;f;rk osQ fl¼kUr ls vk'k; gS fd jkT; [kpZdjus osQ ekeys esa fdiQk;rh n`f"Vdks.k lkeus j[ksA bl lEcUèk esa nks fopkj.kh; ckrsa mYys[kuh; gSaA loZizFke]ljdkj dks fdlh Hkh en ij U;wure vko';d èkujkf'k gh O;; djuh pkfg,A nwljs] mls ;FkklEHko lekt dhmRiknu 'kfDr esa o`f¼ Hkh djuh pkfg,A ;gh ferO;f;rk ;k fdiQk;r (economy) dk ldkjkRed igyw gSAblesa igys fopkj dk lEcUèk orZeku ls gS vkSj nwljs dk lEcUèk Hkfo"; lsA bl fl¼kUr dk ,dek=k mís';vfrO;;rk (extravagance) rFkk Hkz"Vkpkj (corruption) ls cpuk gSA lkekftd ykHk dks rHkh vfèkdrefd;k tk ldrk gS] tcfd O;; esa fiQtwy[kphZ ;k cckZnh u gksA vr% ;g fl¼kUr ,slk vPNk O;kogkfjd fu;egS ftldk ljdkjsa vuqlj.k dj ldrh gSaA bl lUnHkZ esa] f'kjkt us blosQ ,d&nwljs igyw ij Hkh tksj fn;k gS]vkSj og ;g gS fd] ¶ferO;f;rk dk vFkZ gS djnkrk osQ fgrksa dh j{kk djukµosQoy [kpZ dh vFkZO;oLFkkdks izHkkfor djosQ gh ugha cfYd ljdkjh vk; dks c<+kus dh n`f"V ls HkhA¸ Li"Vr% bldk vFkZ ;gh gS


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yksd foÙk

fd ljdkj viuk O;; bl izdkj djsa fd mlesa ljdkj dh vk; osQ foLrkj esa Hkh enn feysA oLrqr% ;g Hkhbl fl¼kUr dk cM+k egÙoiw.kZ igyw gS vkSj ljdkj tc vius [kpZ dh :ijs[kk cuk, rks mls bldk vuqlj.kvo'; djuk pkfg,A

(3) LohÑfr dk fl¼kUr (Canon of Sanction)—LohÑfr dk fl¼kUr ;g gS fd fcuk mi;qDr vfèkdkjksa;k lÙkk dh LohÑfr osQ dksbZ Hkh ljdkjh [kpZ ugha fd;k tkuk pkfg,A bldk vk'k; ;g gS fd dksbZ Hkh èkujkf'kml le; rd [kpZ ugha dh tkuh pkfg, tc rd fd ml [kpZ osQ fy, mi;qDr vfèkÑr O;fDr ls LohÑfr;k vuqefr u fey tk,A izR;sd ljdkjh fudk; dks bl ckr dh rks Lokèkhurk gksuh pkfg, fd og fdlh fo'ks"ken ij ,d fuf'pr lhek rd [kpZ dj losQ ijUrq ml lhek ls vfèkd izR;sd [kpZ rHkh fd;k tkuk pkfg,tcfd leqfpr vfèkdkjh ls mldh LohÑfr izkIr dj yh tk;sA vr% bl fl¼kUr dk mís'; ;gh gS fd lHkhvfoosdiw.kZ rFkk vUèkkèkqUèk [kpks± dks jksdk tk losQ D;ksafd yksxksa dk vuqHko gS fd lHkh vukfèkÑr [kpsZ(unauthorised expenditures) viO;; rFkk vfr O;; dks izksRlkgu nsrs gSaA LohÑfr osQ fl¼kUr osQvUrxZr ;g Hkh ns[kuk t:jh gksrk gS fd O;; djus okys vfèkdkjh èku dk mlh dk;Z esa [kpZ djsa ftlosQ fy,mldh LohÑfr feyh gSA ;g ns[kus osQ fy, fd LohÑr [kpZ dh èkujkf'k dk nq#i;ksx rks ugha gqvk gS] foÙkh;o"kZ osQ vUr esa ljdkjh [kkrksa dk lnk ys[kk&ijh{k.k (audit) rFkk fujh{k.k (inspection) fd;k tkrk gSAizks- f'kjkt dk ;g fl¼kUr ljdkjh [kpZ dh uhfr fuèkkZfjr djus osQ fy, mi;qDr dk;Z i¼fr izLrqr djrk gSrFkk ljdkjh [kpZ osQ iz'kklu esa oqQN fufgr LokFkks± (vested interests) osQ izos'k rFkk euekusiu ij jksdyxkrk gSA

orZeku le; esa LohÑfr osQ bl fl¼kUr dk dkiQh foLrkj gqvk gSA mnkgj.k osQ fy, yksdra=kh; ns'kksa esa Lo;aljdkj dks Hkh [kpZ djus ls igys laln (Parliament) ;k foèkku&e.My dh LohÑfr ysuh iM+rh gSA ljdkjosQ izR;sd eU=kky; ;k foHkkx dks foÙk&eU=kky; dh LohÑfr ysuh iM+rh gSA ,d foHkkx osQ vUrxZr HkhfoHkkxkè;{k dh vuqefr ysuh iM+rh gSA blh izdkj [kpZ osQ fy, iwoZ LohÑfr ysus dk ;g flyflyk cjkcj vkxsHkh pyrk jgrk gSA ;gk¡ ;g ckr Hkh mYys[kuh; gS fd vuqefr ysus dh bl O;kid O;oLFkk osQ dkj.kdHkh&dHkh dk;Z nsjh ls lEiUu gksrk gS vkSj iz'kklu esa yky iQhrk'kkgh (red-tapism) tUe ys ysrh gSA ijUrqbldks blfy, lgu djuk gksrk gS rkfd [kpZ osQ iz'kklu esa bZekunkjh vkSj ferO;f;rk cuh jgs vkSj viO;; ,oavfr O;; dks jksdk tk losQA

D;k vki tkurs gSa dksbZ Hkh /ujkf'k ml le; rd [kpZ ugha dh tkuh pkfg, tc rd fd ml [kpZ osQ fy,

mi;qDr vf/Ñr O;fDr ls LohÑfr ;k vuqefr u fey tk,A

(4) cpr ;k cs'kh dk fl¼kUr (Canon of Surplus)—cs'kh osQ fl¼kUr osQ vuqlkj ljdkjh [kpZ esa ?kkVsdh fLFkfr ls cpk tkuk pkfg,A izks- f'kjkt osQ gh 'kCnksa esa] ¶ljdkjksa dks viuh vk; izkIr djus rFkk [kpZ djusosQ ekeyksa esa lkekU; ukxfjdksa osQ leku gh vkpj.k djuk pkfg,A futh O;fDr ftl izdkj vius [kpZ dks vk;ls vfèkd ugha gksus nsrs] mlh izdkj ljdkjksa dks Hkh lUrqfyr ctV cukus dh vknr Mkyuh pkfg,A ok£"kd O;;dks fcuk u;s mèkkj fy, gh lUrqfyr dj ysuk pkfg,A¸ ;g fl¼kUr cM+k Bksl rFkk lqjf{kr izrhr gksrk gSA ;gfl¼kUr crkrk gS fd izkbosV O;fDr osQ leku ljdkj dks Hkh vius lkèkuksa dh ifjfèk esa jgdj gh [kpZ djukpkfg,A ijUrq bldk ;g vFkZ ugha gS fd ljdkj dks dHkh Í.k ysuk gh ugha pkfg,A oLrqr% ;fn vko';drkgks rks mls mèkkj ys ysuk pkfg,A ijUrq mldh vk; bruh gksuh pkfg, fd og ml Í.k dk C;kt vnk dj losQvkSj Í.k dh okilh osQ fy, ,d 'kksèku fufèk (Sinking Fund) dk fuekZ.k dj losQA

fdUrq vkèkqfud vFkZ'kkL=kh lUrqfyr ctV dks lnSo vPNk ugha le>rsA oLrqr% ctV oQSlk cuk;k tk,] ;g ckrns'k dh vFkZO;oLFkk dh n'kk ij fuHkZj gksrh gSA eqnzkLiQhfr dh n'kk esa cs'kh osQ ctV (surplus budget) dksvPNk ekuk tkrk gS] D;ksafd ;g yksxksa dh Ø;'kfDr (purchasing power) dks de dj nsrk gS ftlls oqQy

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leFkZ ek¡x (effective demand) ek=kk de gks tkrh gS vkSj bl izdkj ;g pkyw ek¡x vkSj pkyw mRiknu esalarqyu dk;e j[kus esa lgk;d gksrk gSA blosQ foijhr] eUnh osQ fnuksa esa ?kkVs osQ ctV (deficit budget) dksokaNuh; ekuk tkrk gS vkSj og blfy,] D;ksafd ;g yksxksa dh Ø;'kfDr esa o`f¼ djosQ oqQy leFkZ ek¡x esa o`f¼dj nsrk gS vkSj bl izdkj pkyw ek¡x rFkk pkyw mRiknu osQ chp larqyu LFkkfir dj nsrk gSA

blh izdkj] larqfyr ctV (balanced budget) dks ml le; okaNuh; ekuk tkrk gS tcfd vFkZO;oLFkk osQvUrxZr iw.kZ jkstxkj rFkk ewY;ksa esa fLFkjrk dh fLFkfr orZeku gksA blosQ vfrfjDr ,d fodkl'khy ns'k esa ?kkVsosQ ctV dks iw¡th fuekZ.k dh nj esa o`f¼ djus osQ ,d vL=k osQ :i esa Hkh iz;qDr fd;k tk ldrk gS] c'krsZfd ?kkVk cgqr vfèkd u gks] vU;Fkk rks bl dk;Zokgh ls vFkZO;oLFkk (economy) esa LiQhfrtU; izo`fÙk;k¡ mRiUugks tk;saxhA

fu"d"kZ :i esa dgk tk ldrk gS fd cs'kh ;k ctV osQ fl¼kUr dks vkèkqfud yksd foÙk esa og egÙkk izkIr ughagS tks fd bls izkphu le; esa izkIr FkhA

17-3-3 yksd O;; osQ vU; fl¼kUr (Other Canons of Public Expenditure)

ljdkjh O;; osQ mi;qZDr fl¼kUrksa osQ vykok] oqQN vFkZ'kkfL=k;ksa us oqQN vU; fl¼kUrksa dk mYys[k fd;k gSA;s fl¼kUr fuEu izdkj gSaµ

(1) yksp dk fl¼kUr (Canon of Elasticity)—bl fl¼kUr dk dguk gS fd jkT; dh O;;&uhfr ,slhgksuh pkfg, fd tks ns'k dh cnyrh gqbZ ifjfLFkfr;ksa osQ lkFk Lo;a dks ifjofrZr dj losQ] vFkkZr~ ns'k dhvko';drkvksa vkSj ifjfLFkfr;ksa osQ vuqlkj ljdkjh [kpZ esa ?kVk&c<+h djuk lEHko gks losQA okLro esa] blfl¼kUr dk mís'; ;g gS fd ljdkjh [kpZ dh uhfr esa ,slh yksp gksuh pkfg, fd og ;q¼ tSls ladVdkyhuvoljksa ij rFkk O;kid fodkl dk;ZØeksa osQ fy, foÙk dk izcUèk djus esa vliQy u gks tk;sA vU; 'kCnksa esa]ljdkjh [kpZ dh O;oLFkk ,slh gksuh pkfg, fd ladVdky esa ;fn lkèkuksa dks ,d en ls nwljh en esa LFkkukUrfjrfd;k tk;s rks mlls ns'k dk vk£Fkd thou vLr&O;Lr u gks tk,A mnkgj.kkFkZµ;q¼dky esa [kpZ dks edkuksa osQfuekZ.k ls gVkdj ;q¼ dk;ks± esa yxk;s tkus esa dksbZ dfBukbZ ugha gksuh pkfg,A

(2) leU;k;iw.kZ forj.k dk fl¼kUr (Canon of Equitable Distribution)—;g fl¼kUr crkrk gSfd ljdkjh O;; bl izdkj fd;k tkuk pkfg, fd mlls vk; osQ forj.k dh lekurk,¡ de gksaA vU; 'kCnksa esa]ljdkjh O;; lekt osQ fofHkUu oxks± osQ chp vk; osQ leU;k;iw.kZ forj.k osQ fo"k; esa gesa vk'oLr djsA ;gy{; rc izkIr fd;k tk ldrk gS tcfd ljdkjh [kpZ osQ }kjk lekt osQ fuèkZu oxks± dks vfèkd ykHk igq¡pk,tk;saaA ;s ykHk fpfdRlk] f'k{kk] x`g&fuekZ.k rFkk o`¼koLFkk isa'ku vkfn osQ :i esa igq¡pk;s tk ldrs gSaA ;gfl¼kUr mu ns'kksa osQ fy, cM+k egÙoiw.kZ gS tgk¡ fd vk; osQ forj.k esa Hkkjh vlekurk,¡ ikbZ tkrh gSaA ;gh dkj.kgS fd Hkkjr tSls fodkl'khy ns'kksa esa jkT; dh vk£Fkd fØ;kvksa ,oa jktdks"kh; uhfr;ksa osQ fØ;kUo;u esa blfl¼kUr dks O;kogkfjd :i ls ykxw fd;k x;k gSA mnkgj.kkFkZµ,sls ns'kksa esa lekt osQ oqQN fiNM+s oxks± dks jkstxkjesa izkFkfedrk iznku dh tkrh gS rFkk f'k{kk lEcUèkh vusd lqfoèkk,¡ o Nk=ko`fÙk;k¡ vkfn iznku dh tkrh gSaA blhizdkj] oqQN laLFkk,¡ osQoy NksVs&NksVs fdlkuksa osQ ykHk ,oa fodkl osQ fy, gh LFkkfir dh xbZ gSa]mnkgj.kkFkZµ^y?kq fdlku fodkl vfHkdj.k* (Small Farmers Development Agency)A

(3) mRikndrk dk fl¼kUr (Canon of Productivity)—bl fl¼kUr dk vk'k; gS fd jkT; dh O;;uhfr ,slh gksuh pkfg, tks fd lEiw.kZ :i esa ns'k osQ mRiknu dks izksRlkfgr djsA Li"V gS fd bl fl¼kUr osQvuqlkj] vfèkdkfèkd ljdkjh O;; mRiknu rFkk fodkl lEcUèkh dk;ks± esa gh fd;k tkuk pkfg,A vYifodflrns'kksa osQ fy, rks ;g fl¼kUr cM+k gh vuqowQy gS] D;ksafd ,sls ns'kksa esa] ¶lkekftd rFkk ljdkjh lsokvksa dhmit esa rFkk lkeqnkf;d miHkksx dh lqfoèkkvksa esa o`f¼ djus osQ fy, ljdkjh [kpZ esa O;kid foLrkjdh vko';drk gksrh gSA¸ vr% vfèkdre jkstxkj] vfèkdre iSnkokj rFkk vfèkdre vk; gh ljdkjh [kpZdk eq[; mís'; gksuk pkfg,A


uksV

yksd foÙk

VkLd yksp osQ fl¼kUr dks Li"V djsaA

17-3-4 Hkkjr dk yksd O;; % fl¼kUrksa dh dlkSVh ij

vc ;fn Hkkjr osQ yksd&O;; dks fl¼karksa dh dlkSVh ij dlrs gSa rks ikrs gSa fd Hkkjrh; yksd&O;; oqQN fl¼krksaosQ vuqowQy gS fdUrq fiQj Hkh mlesa vHkh dkiQh lqèkkj djus dh vko';drk gSA ns'k dh LorU=krk osQ i'pkr~Hkkjh m|ksxksa dh LFkkiuk] vk£Fkd ,oa lkekftd iw¡th fuekZ.k dh o`f¼] lkekftd dY;k.k dh ;kstukvksa esa o`f¼bR;kfn dk;ks± ij dkiQh lkoZtfud O;; gqvk gS vkSj ;gh dkj.k gS fd fiNys nks n'kdksa ls Hkkjrh; vFkZO;oLFkkesa vk£Fkd lqn`<+rk vkbZ gSA ;kstukvksa osQ vUrxZr viuk;h x;h {ks=kh; fodkl dh uhfr ^ykHk osQ fl¼kUr* osQvuq:i gS D;ksafd blls fiNM+s {ks=kksa] fo'ks"kdj xzkeh.k tula[;k dks dkiQh ykHk igq¡pk gSA fdUrq iz'kklfudf'kfFkyrk osQ dkj.k ^ferO;f;rk* ,oa ^LohÑfr* osQ fl¼kUrksa dk iwjh rjg ikyu ugha gqvk gSA ?kkVs dk ctVgekjh ljdkj dh ijEijkxr detksjh jgh gS vkSj fLFkfr ;gk¡ rd igq¡p x;h gS fd u osQoy osQUnz ljdkj ghviuk vFkZ&izcUèk ?kkVs osQ ctV ls iw.kZ djrh gS cfYd jkT; ljdkjksa dh Hkh ;g ,d fnup;kZ cu x;h gSA vktokLrfodrk ;g gS fd yksxksa dh djnku {kerk yxHkx lekIr gks pqdh gS vkSj yksd O;; esa mÙkjksÙkj o`f¼ gksrhtk jgh gSA yksd&O;; esa yksp* dh vuqifLFkfr osQ lkFk&lkFk yksxksa dh dj nsus dh ;ksX;rk de gksus osQ dkj.kljdkj us vius vFkZ&izcUèk osQ fy, u;s uksVksa dks Nkik gSa blosQ ifj.kkeLo:i ns'k eg¡xkbZ osQ nkSj ls xqtj jgkgSA fiNys n'kd ls rks ;g fLFkfr vkSj Hkh vfèkd xEHkhj gks x;h gSA ;g ckr vo'; ljkguh; gS fd ljdkjdh O;; uhfr ^mRikndrk* ,oa ^U;k;iw.kZ* forj.k oQs fl¼kUrksa dks viukus esa dkiQh liQy jgh gSA bl izdkjLi"V gS fd Hkkjr ljdkj dh O;; uhfr esa vHkh Hkh dkiQh lqèkkj djus dh xqatkb'k gSA


fuEufyf[kr dFkuksa esa lR; vFkok vlR; dFku dh igpku djsa

(State whether the following statements are True or False) :

6. ljdkjh O;; fdlh ns'k osQ vkfFkZd thou dks dbZ izdkj ls izHkkfor dj ldrk gSA

7. ljdkjh [kpZ osQ }kjk forj.k osQ lEiw.kZ <k¡ps esa ifjorZu ugha fd;k tk ldrk gSA

8. ljdkjh [kpZ osQ }kjk lekt dY;k.k esa o`f¼ gksuh pkfg,A

9. lHkh lsok,¡ LFkkukUrj.kh; izÑfr dh gksrh gSaA

10. Hkkjr ljdkj dh O;; uhfr esa vHkh Hkh dkiQh lq/kj djus dh xqatkb'k gSA


• oSxuj dk dguk Fkk fd jkT; osQ dk;ks± esa O;kid ,oa xgu o`f¼ (extensive and intensive

increase) dh ,d LFkk;h izo`fÙk ikbZ tkrh gSA jkT; u;s&u;s dk;ks± dks fujUrj vius gkFk esa ysrs tkjgs gSa vkSj iqjkus dk;ks± dks vkSj vfèkd cM+s iSekus ij vfèkd oqQ'kyrk osQ lkFk lEiUu dj jgs gSaA

• vkS|ksfxd ØkfUr (Industrial Revolution) ls lalkj osQ vfèkdka'k ns'kksa osQ osQoy vkS|ksfxd <k¡psesa gh vkewy ifjorZu ugha gqvk vfirq mudk jktuSfrd o lkekftd :i Hkh dkiQh cny x;k gSA

• fdlh ns'k fo'ks"kdj Hkkjr tSls fodkl'khy ns'k dh vFkZO;oLFkk dk Ñf"k fodkl mldh vFkZO;oLFkkosQ fodkl dh èkqjh gksrk gSA vkfFkZd fodkl osQ fy, Ñf"k rFkk xSj&Ñf"k nksuksa {ks=kksa osQ fodkl djusosQ fy, lqfoèkk,¡ iznku djuh vko';d gksrh gSa D;ksafd nksuksa {ks=k ijLij fuHkZj djrs gSaA

uksV



• lkoZtfud O;; eas o`f¼ dk ,d vU; egÙoiw.kZ dkj.k tula[;k o`f¼ nj Hkh gSA c<+h gqbZ tula[;k osQlq[k vkSj lqfoèkkvksa osQ fy, ljdkj dks dkiQh ek=kk esa O;; djuk iM+rk gSA

• lkoZtfud O;; rFkk futh O;; dh leL;k lkekU;r;k ,d tSlh gksrh gSA nksuksa gh vk;&O;; osQ chplkeatL; LFkkfir djus dk iz;Ru djrs gSaA nksuksa gh ij vk£Fkd fu;e lkekU; :i ls ykxw gksrs gSaA

• ljdkjh O;; fdlh ns'k osQ vk£Fkd thou dks dbZ izdkj ls izHkkfor dj ldrk gSA mRiknu rFkk forj.kosQ Lrj esa lqèkkj ykus rFkk vk£Fkd fLFkjrk cuk;s j[kus osQ fy, ljdkjh O;; dk vkJ; fy;k tkldrk gSA

• ljdkjh O;; izR;sd fn'kk esa Bhd ml lhek rd fd;s tkus pkfg, fd ftlls fdlh Hkh {ks=k esa bl O;;dh FkksM+h&lh Hkh vkSj o`f¼ ls lekt dks izkIr gksus okys ykHk esa] vkSj blosQ foijhr djkèkku vFkokvU; ljdkjh vk; osQ vU; fdlh lkèku esa dh tkus okyh FkksM+h&lh o`f¼ ls gksus okyh gkfu esa] lekulUrqyu LFkkfir fd;k tk losQA ;g fu;e ljdkjh O;; rFkk ljdkjh vk; nksuksa dh gh ,d vkn'kZ lhekizLrqr djrk gSA

• ;fn ge lekt dks ,d bdkbZ izk.kh rFkk ljdkj dks mldk efLr"d eku ysa] rks lHkh fn'kkvksa esa O;;ml fcUnq rd c<+k;k tkuk tgk¡ O;; dh xbZ vfUre f'k¯yx ls izkIr lUrks"k jktdh; lsok esa yxkbZvfUre f'k¯yx ls [kks;s x;s lUrks"k osQ cjkcj gks tk;sA

• vHkh rd O;; osQ fl¼kUr dk mruk mPpLrjh; fodkl ugha gqvk gS ftruk fd dkjkèkku dk] fdUrqfiQj Hkh oqQN ,sls ewyHkwr fl¼kUr gSa tks fd rc rd ljdkj rFkk turk osQ fy, ekxZn'kZu osQ :i esadk;Z dj ldrs gSa tc rd fd bl {ks=k osQ fy, vkSj vfèkd mi;qDr Lrjksa dh [kkst u dh tk;sA

• lHkh [kpks± dk leqfpr :i ls fglkc j[kk tkuk pkfg, vkSj fjiksVks± vkfn osQ }kjk ljdkj dh foÙkh;dk;Zokfg;ksa dk ljy <ax ls leqfpr iz;kl fd;k tkuk pkfg, rkfd turk rFkk lkFk gh lkFk ljdkjhvfèkdkjh Hkh ljdkjh lsokvksa dh ykxrksa (costs) ,oa ykHkksa dh rqyuk dj losaQA

• ;fn vU; ckrsa leku jgsa rks ;g vko';d gS fd ljdkjh [kpZ vius lkFk dbZ lkekftd miyfCèk;k¡yk,] tSls fd mRiknu esa o`f¼] cká vkØe.k rFkk vkUrfjd v'kkfUr ls lEiw.kZ lekt dh lqj{kk vkSjtgk¡ rd Hkh lEHko gks losQ vk; dh vlekurkvksa esa dehA

• ferO;f;rk dk vFkZ gS djnkrk osQ fgrksa dh j{kk djukµosQoy [kpZ dh vFkZO;oLFkk dks izHkkfor djosQgh ugha cfYd ljdkjh vk; dks c<+kus dh n`f"V ls HkhA

• lkekftd rFkk ljdkjh lsokvksa dh mit esa rFkk lkeqnkf;d miHkksx dh lqfoèkkvksa esa o`f¼ djus osQ fy,ljdkjh [kpZ esa O;kid foLrkj dh vko';drk gksrh gSA


• ,dkf/dkj (Monopoly)µ,d gh O;fDr ;k laLFkk dk vf/dkjA

• izfriQy (Return)µifj.kkeA

• vfHkdj.k (Agency)µv/huLFk dke djus okyh laLFkkA


1- lkoZtfud O;; fdu&fdu dk;ks± osQ fy, fd;k tkrk gS\

2- yksd O;; esa o`f¼ osQ D;k dkj.k gSa\

3- lkoZtfud O;; rFkk futh O;; esa D;k varj gS\


uksV

yksd foÙk

4- lkoZtfud O;; osQ fl¼karksa dh O;k[;k djsaA


(a) iz'kklfud O;; (b) lsok leUo;A


1. o`f¼ 2. 1948 3. c<+rk 4. tula[;k

5. dY;k.k 6. lR; 7. vlR; 8. lR;

9. vlR; 10. lR;A






uksV


bdkbZ—18% yksd O;; osQ izHkko

bdkbZµ18: yksd O;; osQ izHkko

(Effects of Public Expenditure)

lajpuk (Structure)


mís'; (Objectives)


18.1 yksd O;; dk egÙo (Significance of Public Expenditure)

18.2 vkjksgh] vuqikrh rFkk vojksgh O;; dk ;ksxnku (Role of Progressive, Proportional

and Regressive Expenditure)

18.3 izxfr'khy vFkok vkjksgh O;; osQ :i (Forms of Progressive Expenditure)

18.4 mRiknu cuke forj.k (Production vs Distribution)

18.5 csjkstxkjh vkfFkZd vfLFkjrk dk gh ifj.kke gS (Unemployment is the Result ofEconomic Instability)

18.6 eUnh rFkk yksd O;; (Depression and Public Expenditure)

18.7 vkfFkZd fodkl rFkk mUufr esa yksd O;; dk ;ksxnku (Role of Public Expenditure in

Economic Development and Growth)





mís'; (Objectives)


• yksd O;; osQ egÙo dks le>us esaA

• vkjksgh] vuqikrh rFkk O;; ;ksxnku dks tkuus gsrqA

• izxfr'khy vFkok vkjksgh O;; osQ :i le>us esaA

• mRiknu cuke forj.k dks HkyhHkk¡fr tkuus osQ fy,A

• eUnh rFkk yksd O;; dh tkudkjh izkIr djus esaA


vktdy ljdkjh O;; dks osQoy foÙkh; izcU/ ek=k gh ugha ekuk tkrk cfYd lkekftd y{;ksa dh iwfrZ dk ,degÙoiw.kZ lk/u Hkh ekuk tkrk gSA ;fn ge lektokn (socialism) osQ y{; dks izkIr djuk pkgrs gSa rks ,slk


uksV

yksd foÙk

osQoy rHkh gks ldrk gS tcfd ge ljdkjh O;; osQ laxzg ij gh viuk è;ku osQfUnzr djus dh vis{kk lEiw.kZ:i esa ljdkjh O;; dh ,d mi;qDr ,oa Bksl uhfr viuk,¡A

ijEijkxr vFkZ'kkfL=k;ksa (Traditional Economists)µdk ;g fopkj Fkk fd jkT; dks vkfFkZd fØ;kvksa esaade ls de gLr{ksi djuk pfg, vkSj ;g fd ljdkj rks turk dh ,tsUV ek=k gS ftldk dk;Z osQoy jktuSfrdlaxBu dks lgh&lyker cuk;s j[kuk gSA blfy, ,Me fLeFk us jkT; dh U;wure fØ;kvksa dk leFkZu fd;k vkSjjkT; dh fØ;kvksa dks osQoy U;k;] iqfyl rFkk lsuk rd gh lhfer j[kus dh odkyr dhA ,Me fLeFk dk fopkjFkk fd ljdkjh O;; rks lkekU;r% ,d viO;; (waste) gh gSA ljdkjh O;; osQoy turk osQ ikl ls ljdkjdh vksj dks LFkkukUrfjr fd;k gqvk /u gksrk gS vkSj ;g /u ;fn ljdkj dh vis{kk turk }kjk gh [kpZ fd;ktk, rks vf/d mi;ksfxrk ;k rqf"Vxq.k iznku dj ldrk gSA vr% ,Me fLeFk dk fopkj Fkk fd ljdkj osQ fy,;gh vPNk gS fd viuh vkfFkZd fØ;kvksa dks ;FkklEHko lhfer j[ksA

blosQ foifjr] vk/qfud vFkZ'kkfL=kvksa us ljdkjh O;; dh ubZ /kj.kk dk izfriknu fd;k gSA vktdy rksljdkjh [kpZ esa gj izdkj ls o`f¼ djus osQ oSxuj osQ fu;e dks lkoZykSfdd :i ls lgh rFkk lR; ekuk tkrkgSA orZeku le; esa ljdkjh [kpZ esa o`f¼ dk #[k osQoy fdlh fo'ks"k ns'k esa gh ik;k tkrk gks] ,slh ckr ughagS] cfYd ;g rks lalkj osQ yxHkx lHkh ns'kksa esa ik;k tkrk gS] Hkys gh ogk¡ dh lkekftd o vkfFkZd jpukjktuSfrd <k¡pk oSQlk gh D;ksa u gksA ,d fodkl'khy ns'k esa rks ljdkjh O;; dh dksbZ Li"V lhek fu/kZfjr djlduk lEHko ugha gSA vktdy ,sls izR;sd ljdkjh [kpZ dks ok¡Nuh; ekuk tkrk gS tks viO;;h (wasteful)u gks] vfirq mRiknu rFkk forj.k ij Bksl izHkko Mkyrk gks] vkSj bl izdkj] lEiw.kZ :i esa] ns'k osQ vkfFkZd olkekftd dY;k.k dks vf/dre djrk gksA

18-1 yksd O;; dk egÙo (Significance of Public Expenditure)

tgk¡ rd ljdkjh O;; dh egÙkk dk iz'u gS og rks blh rF; ls izdV gksrk gS fd ljdkj turk osQ fy, mulsokvksa dh O;oLFkk djrh gS] ftudh O;oLFkk futh O;fDr;ksa }kjk ;k rks dh tkuh lEHko gh ugha gksrh vFkok;fn dh Hkh tkrh gS] rks mruh ;Fks"B ek=kk esa rFkk mruk O;; djosQ ugha dh tkrh] ftruk fd ljdkj dj ldrhgSA ljdkjh O;; dh egÙkk bl rF; ls Hkh izdV gksrh gS fd ljdkj leLr ns'k osQ mi;ksx ,oa ykHk osQ fy,izfrj{kk lsokvksa rFkk iz'kklu o fodkl lEcU/h fØ;kvksa dks lEiUu djrh gS vkSj budks lEiUu djus osQ fy,mls izkbosV O;fDr;ksa vFkok iQeks± ls oLrq,¡ rFkk lsok,¡ [kjhnuh iM+rh gSa ftlls izkbosV O;fDr;ksa dh vk; c<+rhgSA bu lsokvksa dh O;oLFkk djus osQ fy, ;fn ljdkj mu lk/uksa (resources) dk iz;ksx djrh gS tks vU;fLFkfr esa csdkj iM+s jgrs gSa] rks blls jk"Vªh; vk; rFkk jkstxkj esa o`f¼ gh rks gksrh gSA ljdkj dk oqQN [kpZ,slk Hkh gksrk gS tks fd LFkkukUrj.kh; izo`Qfr dk gksrk gSA vr% ,slk [kpZ lekt osQ ,d oxZ ls nwljs oxZ dhvksj dks Ø;'kfDr (purchasing power) dk LFkkukUrj.k dj nsrk gSA ;fn vk; ;k Ø;'kfDr dk ;gLFkkukUrj.k fu/Zu O;fDr;ksa dh vksj dks vFkok ,sls O;fDrvksa dh vksj dks gksrk gS ftudk miHkksx osQ izfr #>kuvf/d gksrk gS] c'krsZ fd vU; ckrsa iwoZor~ jgs] rks mlls jk"Vªh; vk; esa o`f¼ gksus yxrh gS vkSj LFkkukUrj.ku gksus ij ifj.kke blosQ foijhr jgrk gSA vr% bl ckr dk vè;;u rFkk fo'ys"k.k djuk cM+k egÙoiw.kZ gS fdns'k esa jkstxkj osQ Lrj ij] mRiknu ij rFkk vk; osQ forj.k ij ljdkjh O;; osQ D;k&D;k izHkko iM+rs gSaA

18-1-1 izR;{k rFkk ijks{k izHkko (Direct and Indirect Effects)

ljdkjh O;; ns'k osQ mRiknu dks nks izdkj ls izHkkfor dj ldrk gS_ ,d rks izR;{k :i ls vkSj nwljs ijks{k :ilsA ljdkjh {ks=k (public sector) osQ m|ksx mRiknu vFkok jk"Vªh; vk; esa izR;{k :i ls va'knku djrs gSaAHkkjr esa jsyos rFkk ¯lpkbZ vkfn ij fd;k tkus okyk O;; izR;{k :i ls mRiknd (productive) gSA

lkekU; iz'kklu] Mkd o rkj rFkk lM+dksa vkfn ij fd;k tkus okyk O;; ijks{k :i esa mRiknd gksrk gSAyksdrU=kh; ns'kksa esa] vf/dka'k ljdkjh O;; mRiknu esa ijks{k :i ls lgk;d gksrk gSA vc ge mRiknu ijljdkjh O;; osQ iM+us okys fofHkUu izdkj osQ izHkkoksa dk vè;;u djsaxsµ

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18-1-2 mRiknu ij yksd O;; osQ izHkko(Effects of Public Expenditure on Production)

ljdkjh O;; osQ izHkkoksa dk fo'ys"k.k djrs le; MkYVu us ;g Bhd gh dgk gS fd ¶djk/ku rks ,slk gksukpkfg, fd tks mRiknu esa U;wure deh djs vkSj ljdkjh [kpZ ,slk gksuk pkfg, tks mRiknu esa vf/dre o`f¼djs] c'krsZ fd vU; ckrsa leku jgsaA¸ MkYVu dk ;g Hkh dguk gS fd mRiknu ij ljdkjh [kpZ osQ izHkkoksa dklgh vè;;u osQoy rHkh fd;k tk ldrk gS tcfd fuEufyf[kr rÙoksa ij blosQ izHkkoksa dk ewY;kadu fd;ktk,µ

1- dke djus] cpr djus rFkk fuos'k djus dh ;ksX;rk ij izHkkoA

2- dke djus] cpr djus rFkk fuos'k djus dh bPNk ij izHkkoA

3- fofHkUu mi;ksxksa rFkk {ks=kksa osQ chp vkfFkZd lk/uksa osQ LFkkukUrj.k (diversion) ij iM+us okys izHkkoA

bu lHkh rRoksa ij ljdkjh O;; dk izHkko vuqowQy Hkh gks ldrk gS vkSj izfrowQy HkhA vc ge bu lHkh rRoksaij ljdkjh [kpZ osQ izHkkoksa dk vè;;u djsaxsA

1- dke djus] cpr djus rFkk fuos'k djus dh ;ksX;rk ij izHkko(Effects on Ability to Work Save and Invest)

ljdkjh O;; yksxksa dh dke djus] cpr djus rFkk fuos'k djus dh ;ksX;rk esa dbZ izdkj ls o`f¼ djrk gSA f'k{kk]fpfdRlk lsokvksa] lLrs edkuksa dh lqfo/kvksa rFkk ifjogu o lapkj osQ lk/uksa vkfn ij fd;k x;k O;; yksxksadh dk;Z djus dh {kerk dks c<+krk gSA blosQ vfrfjDr] buesa ls oqQN izdkj osQ [kpZ tSls fd fu%'kqYd f'k{kk]csjkstxkj osQ ykHkksa rFkk fu%'kqYd fpfdRlk lqfo/kvksa vkfn ij fd;s x;s [kpZ yksxksa dh fo'ks"k :i ls fuEu vk;okys oxZ osQ yksxksa dh Ø;'kfDr esa o`f¼ dj nsrs gSa ftlls mudh dke djus o cpr djus dh ;ksX;rk o {kerkesa o`f¼ gksrh gSA ;gh ugha yksxksa osQ osruksa rFkk etnwfj;ksa dh o`f¼ ij fd;k tkus okyk vkSj mUgsa lLrh njksa ij[kk| o vU; vko';d inkFkZ iznku djus okyk ljdkjh O;; yksxksa dh Ø;'kfDr {kerk rFkk muosQ thou Lrjdks mQ¡pk mBk nsrk gS ftlls mudh dke djus rFkk cpr djus dh ;ksX;rk esaa o`f¼ gks ldrh gSA blh izdkj]dkuwu o O;oLFkk dh LFkkiuk ij fd;k x;k ljdkjh O;; yksxksa osQ eu esa vkRe&fo'okl iSnk djrk gS_ vr%;g mUgsa mRikndh; fØ;kvksa esa fuos'k djus osQ fy, izksRlkfgr djrk gSA tSls&tSls mRiknu c<+rk gS] oSls&oSlsgh yksxksa dh vk; esa Hkh o`f¼ gksrh gS vkSj tc yksxksa osQ gkFk esa vf/d vk; vk tkrh gS rks mlls mudh dkedjus] rFkk cpr djus rFkk fuos'k (invest) djus dh ;ksX;rk esa Hkh o`f¼ gks tkrh gSA

lkoZtfud O;; osQ gkfudkjd izHkko dh leL;k dks nks izdkj ls nwj fd;k tk ldrk gSµ(i) fu/Zu oxZ dh vk;esa rqjUr o`f¼ u djosQ /hjs&/hjs o`f¼ djuh pkfg, rFkk (ii) ljdkjh lgk;rk udn :i esa u nsdj oLrqvksa ,oalsokvksa osQ :i esa nh tkuh pkfg, rkfd muosQ nq#i;ksx dh lEHkkouk u jgsA

blosQ foijhr] ;fn ljdkjh [kpZ dk ,d cM+k Hkkx lkekftd dk;ks± ij rFkk eknd inkFkks± ,oa vU; ,sls inkFkks±osQ mRiknu ij fd;k tkrk gS tks fd yksxksas osQ LokLF; rFkk mudh dk;Z&{kerk osQ fy, gkfudkjd gksrs gSa vkSjog Hkh lLrs ewY; ij] rks mldk yksxksa dh dke djus] cpr djus rFkk fuos'k djus dh ;ksX;rk ij izfrowQyizHkko iM+ ldrk gSA blh izdkj mRiknu esa lgk;d gksus okyh lM+dksa] jsyksa rFkk ifjogu o lapkj osQ vU; lk/uksaosQ fuekZ.k rFkk bathfu;¯jx o fpfdRlk vkfn osQ Vªs¯ux dkWyst [kksyus dh ctk; ;fn ljdkjh [kpZ Hkkjh ek=kkesa fiQYe LVwfM;ks] flusek?kjksa] gksVyksa o e|iku x`gksa vkfn osQ fuekZ.k ij fd;k tkrk gS] rks ljdkjh [kpZ dk ,slkLFkkukUrj.k yksxksa dh dke djus] cpr djus rFkk fuos'k djus dh ;ksX;rk ij izfrowQy izHkko MkysxkA

uksV~l ljdkjh [kpZ bl izdkj fd;k tkuk pkfg, fd og lEiw.kZ leqnk; osQ fy, vf/dkf/d ykHkdkjh fl¼

gksA


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2- dke djus] cpr djus rFkk fuos'k djus dh bPNk ij izHkko(Effects on Willingness to Work, Save and Invest)

vk/qfud vFkZ'kkfL=k;ksa osQ vuqlkj O;; nks izdkj osQ gksrs gSaµHkfo"; lEcU/h O;; rFkk orZeku lEcU/h O;;A

(i) Hkfo"; lEcU/h O;;µtgk¡ rd dke djus] cpr djus rFkk fuos'k djus dh bPNk dk lEcU/ gS] ;g dkiQhlhek rd ljdkjh O;; dh izÑfr rFkk ljdkj dh uhfr ij fuHkZj gksrk gSA mnkgj.k osQ fy,] o`¼koLFkk isa'ku]Hkfo"; fuf/ osQ ykHk (provident fund benefits) rFkk chekjh o csjkstxkjh osQ fo#¼ jktdh; O;; ij chesvkfn dh lqfo/k,¡ O;fDr dks lqj{kk rFkk fuf'prrk iznku djrh gSa_ vr% ;s mldh dke djus o cpr djusdh bPNk ?kVkrh gSaA Li"V gS fd dksbZ Hkh O;fDr dfBu Je D;ksa djsxk rFkk vf/d D;ksa cpk;sxk tcfd mlsekywe gS fd dekus osQ fy, vleFkZ gks tkus dh fLFkfr esa ljdkj gh mldh ns[kHkky djsxhA vU; 'kCnksa esa]og ns[krk gS fd ljdkj us mldk Hkfo"; lqjf{kr cuk fn;k gS] vr% og D;ksa vf/d esgur djsA vr% ;gvko';d gS fd ljdkjh [kpZ dk bl izdkj fu;eu fd;k tk, fd yksxksa dh dke djus dh iszj.kk ij mldkdksbZ izfrowQy izHkko u iM+s A

(ii) orZeku lEcU/h O;;µblh izdkj] ml le; Hkh O;fDr dke djuk rFkk cpr djuk ilUn ugha djsxk] ;fnog le>rk gS fd mldh orZeku cprksa (savings) rFkk fuos'k (investment) ls Hkfo"; esa mls dksbZ vk;izkIr ugha gksxhA vU; 'kCnksa esa] ;fn og vius Hkfo"; dks vlqjf{kr le>rk gS rks mldh cpr djus o fuos'kdjus dh bPNk de gks tk;sxhA fdUrq ;fn dk;Z o cprksa esa o`f¼ gksus osQ lkFk&lkFk gh ljdkj }kjk iznku fd;stkus okys ykHk c<+k;s tkrs gSa rks vo'; dke djus o cpr djus dh bPNk esa o`f¼ gksxh] vU;Fkk blls mYVkgh gksxkA dke djus rFkk cpr djus dh bPNk esa rc Hkh o`f¼ gks ldrh gS] ;fn yksxksa dks bl ckr dk iw.kZfo'okl gks fd mudh orZeku cprsa rFkk fuos'k lqjf{kr gSa vkSj ;g fd muls mUgsa vPNs ykHkka'kksa dh izkfIr gksxhA

;g Hkh dgk tkrk gS fd lkekftd lqj{kk dh dk;Zokfg;k¡ (social security measures) O;fDr dks dkedjus] cpr djus rFkk fuos'k djus dh bPNk dks de dj nsrh gSaA ijUrq O;kogkfjd :i esa] budk dksbZ ,slkizfrowQy izHkko ugha iM+rk gSaA baXyS.M vkSj la;qDr jkT; vesfjdk dk mnkgj.k gekjs lkeus gSA ogk¡ ljdkj }kjklkekftd ;k dkfeZd lqj{kk dh lqfo/k,¡ iznku dh xb± ftuls cprsa grksRlkfgr gksus dh ctk, cprksa dks c<+kusesa gh enn feyh gSA ;s dk;Zokfg;k¡ lkekftd n`f"V ls okaNuh; ekuh tkrh gSa vkSj buosQ lEcU/ esa lgh n`f"Vdks.k;gh gS fd lkekftd ;k dkfeZd dh lqfo/k,¡ ml lhek rd iznku dh tkuh pkfg, tgk¡ rd fd og cprksarFkk fuos'kksa dks grksRlkfgr u djsaA vr% ljdkjh [kpZ bl izdkj fd;k tkuk pkfg, fd ljdkj vf/d ek=kk esalkekftd lqj{kk dh lqfo/k,¡ iznku dj losaQ fdUrq cpr rFkk fuos'k osQ O;; ij mldk dksbZ izR;{k ;k izfrowQyizHkko u iM+sA ljdkjh O;; }kjk ,sls volj Hkh eqgS;k djk;s tkus pkfg, fd ftuosQ vUrxZr dh xbZ cprksa rFkkfuos'kksa dks leqfpr :i ls iqjLo`Qr fd;k tk, rFkk muls vlekurkvksa esa dksbZ o`f¼ u gksA

3- vkfFkZd lk/uksa osQ vUrj.k ij izHkko(Effects on Diversion of Economic Resources)

lkoZtfud O;; ls vkfFkZd lalk/uksa osQ mfpr mi;ksx ij Hkh izHkko iM+rk gSA ;g izHkko fuEu izdkj ls n'kkZ;ktk ldrk gSµ

(v) vizR;{k rFkk ijks{k LFkkukUrj.kµljdkjh O;; vkfFkZd lk/uksa dks futh mi;ksx ls ljdkjh mi;ksx dhvksj dks LFkkukUrj.k dj nsrk gS vkSj ,slk og dbZ izdkj ls djrk gS mnkgj.kkFkZ] izfrj{kk] iqfyl rFkk ukxfjdiz'kklu vkfn ij fd;k x;k ljdkjh O;;] lk/uksa osQ #[k dks xSj&ljdkjh {ks=k (private sector) ls ljdkjh{ks=k (public sector) dh vksj eksM+ nsrk gSA dHkh&dHkh ,sls O;; dks vkfFkZd viO;; (economic waste)

dgk tkrk gSA tSlk fd MkYVu us dgk gS fd ¶izR;sd izfrj{kk dk;ZØe vk£Fkd lk/uksa dks vU; ,sls mi;ksxksals gVkrk gS] ftlesa fd ;fn os lk/u yxs jgrs rks vkfFkZd dY;k.k ls vf/d izR;{k ;ksxnku dj ldrs FksA¸1

1. Dalton Public Finance, Page 153.

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ijUrq ;g Hkh eku ysuk lgh ugha gS fd xSj&ljdkjh mi;ksx ls ljdkjh mi;ksx dh vksj dks fd;k tkus okyklk/uksa dk ;g vUrj.k yksxksa }kjk fd;s tkus okys oLrqvksa osQ miHkksx dks de dj nsrk gS vkSj mlosQ iQyLo:iyksxksa osQ vkfFkZd dY;k.k esa deh gks tkrh gSA mnkgj.k osQ fy,] izfrj{kk ij fd;k tkus okyk ljdkjh O;;blfy, vuqRiknd ugha gksrk gS D;ksafd fdlh Hkh jk"Vª esa vkUrfjd 'kkfUr mldh cká lqj{kk dh n`f"Vls og vR;Ur vko';d rFkk egÙoiw.kZ gksrk vkSj blosQ fcuk ml ns'k osQ vkfFkZd dY;k.k esa Hkh o`f¼ugha dh tk ldrhA vr% izfrj{kk] iqfyl rFkk U;k; vkfn dh O;oLFkk ij fd;k tkus okyk ljdkjh [kpZ blfy,vko';d gksrk gS D;ksafd blosQ }kjk ,d ,sls okrkoj.k dk fuekZ.k gksrk gS ftlesa fd ns'k osQ pkyw ,oafodkl'khy lk/uksa dk Js"Bre ,oa vuqowQyre mi;ksx djuk lEHko gks tkrk gSA ijUrq ;gk¡ ;g ckr Hkh n`f"Vxrj[kh tkuh pkfg, fd bu lsokvksa ij cgqr ek=kk esa fd;k tkus okyk ljdkjh [kpZ] ;fn vU; ckrsa leku jgsa rks]mRiknu ij izfrowQy izHkko Hkh Mky ldrk gSA vr% mfpr ;gh gS fd ,slk ljdkjh O;; u rks cgqr vf/d ghgksuk pkfg, vkSj u cgqr de] cfYd bruk i;kZIr gksuk pkfg, fd ftlls ns'k esa vkUrfjd 'kkfUr o cká lqj{kkdh fLFkfr cuh jgsA

oqQN vk/kjHkwr lsokvksa] tSls fd lM+dksa] jsyksa o ¯lpkbZ ifj;kstukvksa vkfn osQ fuekZ.k ij fd;k tkusokyk ljdkjh O;; ns'k dk vkfFkZd fodkl djus esa cM+k lgk;d gksrk gSA vr% ,d fodkl'khy ns'k osQfy, ;g vR;Ur vko';d gS fd ,slh vk/kjHkwr lsokvksa dh O;oLFkk osQ fy, ;g lk/uksa dks xSj&ljdkjh {ks=kls ljdkjh {ks=k dh vksj dks LFkkukUrfjr dj fn;k tk,A bl izdkj dk ljdkjh [kpZ fofHkUu oLrqvksa rFkk lsokvksaosQ cktkjksa osQ vkdkj essa o`f¼ djosQ futh fuos'kdÙkkZvksa dks fofHkUu vkfFkZd dk;ks± esa /u yxkus dh izsj.kk nsrkgSA okLrfodrk ;g gS fd fdlh ns'k esa bu vk/kjHkwr vkfFkZd lsokvksa dh fo|ekurk rFkk ek=kk gh bl ckr dksizdV djrh gS fd ml ns'k esa vkfFkZd fodkl dh fdruh lEHkkouk,¡ ekStwn gSaA

ljdkj }kjk u;s rFkk pkyw m|ksx&/U/ksa dks vkfFkZd lgk;rk osQ rkSj ij vf/nku (bounties) rFkkmiknku (subsidies) fn;s tkrs gS vkSj bl izdkj fd;k x;k ;g ljdkjh [kpZ yksxksa osQ lk/uksa dksu;s&u;s m|ksxksa dks [kksyus esa yxkus osQ fy, rFkk pkyw m|ksxksa dk mRiknu c<+kus osQ fy, lgk;d gksrkgSA bl izdkj] f'k{kk] izf'k{k.k (training), tu&LokLF;] lkekftd lqj{kk dh ;kstuk,¡ rFkk o`¼koLFkk isa'kuvkfn lkekftd egÙo dh enksa ij fd;k x;k ljdkjh O;; ekuoh; iw¡th (human capital) dh {kerk ,oaoqQ'kyrk esa rFkk lkekftd dY;k.k (social welfare) esa o`f¼ djrk gS vkSj bl izdkj ns'k osQ vkfFkZd fodklesa viuk ;ksxnku djrk gSA fodflr ns'kksa dh vis{kk fodkl'khy ns'kksa esa ,slk vkSj Hkh vf/d rsth ls gksrk gSAvr% bu egÙoiw.kZ lkekftd lsokvksa dks lEiUu djus osQ fy, ;fn vkfFkZd lk/uksa dks xSj&ljdkjh mi;ksx lsgVkdj ljdkjh mi;ksxksa esa yxk;k tk;s rks mls vuqRiknd (unproductive) ugha ekuk tkuk pkfg,] fo'ks"k :ils vYifodflr rFkk fodkl'khy ns'kksa (under-developed and developing countries) esaA vr%fu"d"kZ :i esa dgk tk ldrk gS fd vk£Fkd o lkekftd vk/kjHkwr lsokvksa dks lEiUu djus osQ fy, fd;kx;k ljdkjh [kpZ blfy, vR;f/d egÙoiw.kZ gksrk gS D;ksafd ;g m|ksxksa dks ckã fdiQk;rsa (external

economies) iznku djrk gS rFkk ekuoh; iw¡th osQ lkekftd dY;k.k esa o`f¼ djrk gSA bl izdkj ;gxSj&ljdkjh /u dks rhozxfr ls m|ksxksa esa yxkus osQ fy, izksRlkgu nsrk gS rFkk lEiw.kZ leqnk; osQ vkfFkZd fodklesa lgk;d gksrk gSA

blosQ vfrfjDr MkYVu us oqQN ,sls fdLe osQ [kpks± dk mYys[k fd;k gS tks mRiknu 'kfDr esa o`f¼ djrsgSa rFkk lkekftd n`f"V ls okaNuh; gksrs gSaA ,sls [kpZ fuEufyf[kr gSaµ(1) Í.k&'kks/u (debt redemp-tion), tgk¡ fd okfil fd;k x;k vf/dka'k /u lkekU;r% iqufuZos'k (re-invest) dj fn;k tkrk gSA(2) mRikndh; izk;kstuk;sa tSls fd lpkbZ] ou yxkuk] Hkwfe dk mi;ksxhdj.k (land reclamation), fctyhrFkk ifjogu dk fodkl vkfnA ;s izk;kstuk,¡ nh?kZdky esa rks Hkkjh ykHk iznku djrh gSa fdUrq rRdky ;k fudVHkfo"; esa pw¡fd dksbZ izfriQy ugha nsrh vr% futh fuos'kdrkZ (private) buesa /u yxkus dks izsfjr ugha gksrs(3) f'k{kk] izf'k{k.k] vuqla/ku] vkfo"dkj rFkk lwpuk;sa izkIr ;k iznku djus ij fd;k x;k ljdkjh [kpZA


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(4) lkoZtfud ;k tu&LokLF;A (5) lkekftd lqj{kk dh ;kstukvksa esa lgk;rk osQ fy, fd;k x;k ljdkjh[kpZA ;s [kpZ pw¡fd oqQN lhek rd dk;Z&{kerk esa o`f¼ djrs gSa] vr% mRiknu&o`f¼ esa lgk;d gksrs gSaA MkYVudk ;g Hkh er Fkk fd bu enksa osQ :i esa fd;k x;k ljdkjh [kpZ lkekftd n`f"V ls okaNuh; gksrk gS D;ksafdizkbosV gkFkksa esa NksM+s tkus osQ eqdkcys ;g /u mRiknu 'kfDr esa vf/d o`f¼ djrk gSA

oqQN yksx ,sls Hkh gSa tks ;g dgrs gSa fd lkoZtfud [kpks± esa dVkSrh dh tkuh pkfg,] tcfd oqQN vU; yksxksadk er gS fd bu [kpks± dk {ks=k rFkk ek=kk c<+kbZ tkuh pkfg,A oqQN Hkh gks] mfpr ;g gS fd lkoZtfud O;;esa bl izdkj esa mlh osQ vuq:i fd;s tkus okys ifjorZu osQ izHkkoksa osQ chp lUrqyu LFkkfir fd;k tk,A

D;k vki tkurs gSa lM+dksa] jsyksa o lpkbZ ifj;kstukvksa vkfn osQ fuekZ.k ij fd;k tkus okyk ljdkjh O;; ns'k

osQ vk£Fkd fodkl esa lgk;d gksrk gSA

vU; 'kCnksa esa] izR;sd en ij fd;k tkus okyk O;; ml fcUnq (point) rd c<+k;k tkuk pkfg, tgk¡ fd izR;sden ls izkIr gksus okyk lhekUr lkekftd ykHk (marginal social benefit) ml lhekUr lkekftd ykxr(marginal social cost) osQ cjkcj gks tks fd ljdkjh {ks=k dh vksj dks lk/uksa dk LFkkukUrj.k gksus osQ dkj.kfuth {ks=k esa vkfFkZd ;k lkekftd dY;k.k vFkok mRiknu esa deh ls mRiUu gqbZ gSA fdUrq vf/dka'k vk/qfudjktdks"kh; fo}kuksa dk er gS fd bu fn'kkvksa esa c<+k;k tkus okyk ljdkjh [kpZ orZeku rFkk Hkkoh ykHkksa dh n`f"Vls vR;Ur mfpr gSA tSlk fd MkYVu us dgk gS fd ¶,slh vusd fn'kkvksa esa fd;k tkus okyk vf/dkf/dljdkjh [kpZ blfy, okaNuh; gS rkfd fofHkUu mi;ksxksa osQ chp leqnk; osQ lk/uksa dk ,slk forj.kfd;k tk losQ forj.k fd;k tk losQ ftlosQ loksZÙke ifj.kke gksa vkSj tks fcuk fdlh i{kikr osQ orZekuo Hkfo"; osQ chp lUrqyu j[k losQA¸1 vr% ;g fu"d"kZ :i esa dgk tk ldrk gS fd lk/uksa dk vUrj.kmRiknu c<+kus esa rFkk mlosQ iQyLo:i ns'k osQ vkfFkZd o lkekftd dY;k.k dks c<+kus esa egÙoiw.kZ ;ksxnkudjrk gS vkSj bl izdkj c<+k gqvk ljdkjh [kpZ vkfFkZd izxfr rFkk lkekftd dY;k.k dh n`f"V ls cgqr egÙoiw.kZgksrk gSA

(c) vkfFkZd fLFkjrk ,oa lk/uksa dk LFkkukUrj.kµvkfFkZd fLFkjrk (economic stability) vFkkZr~ iw.kZjkstxkj rFkk ewY;ksa osQ LFkkf;Ro dks cuk;s j[kus osQ fy, Hkh vk£Fkd lk/uksa osQ LFkkukUrj.k (diversion)dks egÙoiw.kZ ekuk tkrk gSA fdlh Hkh fuf'pr vof/ esa] ;g gks ldrk gSA fd u;s fuos'k ;k fofu;ksx dhek=kk ubZ cprksa dh ek=kk ls esy u [kk;s vFkkZr~ fuos'k (investment) Lo;eso cprksa (savings) osQ cjkcju gksA bl vuq:irk dk vHkko (lack of coincidence) gh ewY;&Lrj dh vfLFkjrk] eqnzkLiQhfr (inflation),eqnzk voLiQhfr (deflation) rFkk csjkstxkjh dk ,d dkj.k gSA bl vuq:irk dks ykus osQ fy, vkFkZr~ cpr rFkkfuos'k osQ chp leku lUrqyu vkus o cuk;s j[kus osQ fy, izk;% ljdkjh gLr{ksi dh vko';drk gksrh gSA tccprksa dh ek=kk fuos'k ls vf/d gksrh gS rks vFkZO;oLFkk esa lqLrh mRiUu gks tkrh gS tks vUrr% eUnh dks tUensrh gSA ,slh fLFkfr esa ;g vko';d gS fd ljdkjh [kpZ ljdkjh jktLo ls vf/d gks vkSj ljdkjh ?kkVs dhctV uhfr viuk;sA

eUnh osQ le; esa ljdkj osQ vfrfjDr O;; dh foÙkh; O;oLFkk cSadksa ls m/kj ysdj dh tkuh pkfg, vkSj blO;; dk #[k lkoZtfud fuekZ.k osQ dk;ZØeksa dh vksj dks eksM+ nsuk pkfg,A lkoZtfud fuekZ.k dk;ks± ij fd;stkus okys O;; ls yksxksas osQ gkFkksa esa nzO;&vk; dh ek=kk c<+ tkrh gS vkSj mlls oqQy leFkZ ;k izHkkoh ek¡x(aggregate effective demand) Hkh c<+ tkrh gSA bl c<+h ek¡x dks iwjk djus osQ fy, xSj&ljdkjh {ks=k esafuos'k dh ek=kk Hkh c<+rh gSA ifj.kkeLo:i] iw.kZ jkstxkj dh n'kk,¡ mRiUu gks tkrh gSaA vU; 'kCnksa esa] ljdkjhO;; dh enn ls fuos'k cprksa osQ cjkcj gks tkrs gSaA

blosQ foijhr] tc fuos'k cprksa ls vf/d gks tkrs gSa rks eqnzkLiQhfr dh fLFkfr mRiUu gks tkrh gSA blfLFkfr esa ;g vko';d gS fd ljdkjh O;; ljdkjh vk; osQ Lrj ls uhpk jgs] vFkkZr ljdkjh cs'kh; ctV dh

1. Dalton Public Finance, Page 158.

uksV



uhfr viuk;sA ;fn tksf[ke iw¡th (risk capital) dh deh fn[kkbZ ns] rks ljdkj dks pkfg, fd ;g ctV dhcs'kh dk /u yksd fudk;ksa (public bodies) dks vFkok oqQN pqus gq, futh m|eksa dks m/kj ns nsA ;g Hkh gksldrk gS fd bu dtks± osQ cnys esa ljdkj bu m|eksa esa va'k/kjh (share-holder) cu tk,A ijUrq ;gk¡ ;gckr è;ku j[kus ;ksX; gS fd ;g n`f"Vdks.k fodkl'khy ns'kksa dh vis{kk fodflr ns'kksa osaQ fy, vf/d lgh gSAbl izdkj fu"d"kZ :i esa dgk tk ldrk gS fd ljdkjh O;; esa bl izdkj fofHkUurk j[kh tkuh pkfg, ftllsfd vkfFkZd fLFkjrk vFkkZr~ iw.kZ jkstxkj rFkk ewY;&fLFkjrk cuh jgsA

(l) fofHkUu {ks=kksa osQ chp lk/uksa dk LFkkukUrj.k dHkh&dHkh ljdkjh [kpZ osQ }kjk vkfFkZd lk/uksa dkfofHkUu {ks=kksa osQ chp Hkh LFkkukUrj.k fd;k tkrk gSA blesa mRiknu&'kfDr c<+rh gS vkSj izk;% izknsf'kd;k {ks=kh; vlekurkvksa esa Hkh deh vkrh gSA ljdkj fiNM+s {ks=kksa osQ fy, fo'ks"k O;; dj ldrh gS rkfdlEiw.kZ ns'k osQ vkfFkZd fodkl esa lUrqyu cuk;s j[kk tk losQA fiNM+s {ks=kksa dk vkS|ksfxd fodkl rhoz xfr lsdjus osQ fy, ljdkj ,sls {ks=kksa esa LFkkfir fd;s x;s m|ksxksa dks fo'ks"k Í.k] miknku (subsidies) rFkk vU;lqfo/k,¡ ns ldrh gSA fofHkUu {ks=kksa osQ chp lk/uksa esa bl izdkj dk foHksnhdj.k (diversification) vkerkSjij lgk;d vuqnkuksa osQ ekè;e ls la?kh; jkT; esa ykxw fd;k tkrk gSA lgk;d vuqnku (grants-in-aid) osQUnzljdkj }kjk jkT; dks vkSj jkT; ljdkjksa }kjk LFkkuh; ljdkjksa dks blfy, fn;s tkrs gSa rkfd vk£Fkd lk/ufodflr {ks=kksa ls de fodflr {ks=kksa dh vksj dks LFkkukUrfjr gks tk;saA blls fiNM+s {ks=kksa dh mRiknu 'kfDr c<+rhgS vkSj {ks=kh; vlekurk,¡ nwj gksrh gSaA

MkYVu us ;g Bhd gh dgk gS fd futh mi;ksx ls ljdkjh mi;ksx dh vksj rFkk fofHkUu {ks=kksa osQ chpvkfFkZd lk/uksa osQ LFkkukUrj.k esa ljdkjh [kpZ dk ;ksxnku osQoy rHkh egÙoiw.kZ ekuk tkrk gS tcfdyksd&lÙkkvksa (Public authorities) dh vkfFkZd fØ;kvksa dk {ks=k NksVk gksA vU; 'kCnksa esa iw¡thoknhvFkZO;oLFkk esa gh bl ;ksxnku dk vf/d egÙo gksrk gSA ;g {ks=k (range) T;ksa&T;ksa cM+k gksrk tkrk gSa]R;ksa&R;ksa ljdkjh [kpZ dk egÙo de gksrk tkrk gS vkSj ,slk lektoknh vFkZO;oLFkk (socialistic

economy) esa gksrk gSA mnkgj.k osQ fy,] lksfo;r la?k esa] tgk¡ mRiknu osQ lk/uksa ij jkT; dk gh LokfeRorFkk fu;U=k.k gS] yksd foÙk (Public Finance) lEiw.kZ ljdkjh vFkZO;oLFkk esa gh foyhu jgrk gSA ;gk¡ jkT;gh lEiw.kZ vFkZO;oLFkk ij fu;U=k.k j[krk gSA ,slh vFkZO;oLFkk esa] futh mi;ksx ls ljdkjh mi;ksx dh vksj dkslk/uksa osQ LFkkukUrj.k dk iz'u gh ugha mBrk gSA ogk¡ rks lEiw.kZ vFkZO;oLFkk dk funsZ'ku osQUnzh; fu;kstuizfèkdj.k (Central Planning Authority) }kjk oqQN fo'ks"k :i ls pqus gq, y{;ksa dh iwfrZ osQ fy, fd;ktkrk gSA

Hkkjr tSlh fefJr vFkZO;oLFkk (mixed economy) osQ vUrxZr] tgk¡ fd ljdkjh vkSj xSj&ljdkjhnksuksa gh {ks=k egÙoiw.kZ ;ksxnku djrs gSa] lk/uksa osQ LFkkukUrj.k rFkk dke djus] cpr djus o fuos'kdh ;ksX;rk o bPNk ij ljdkjh [kpZ osQ izHkko dk lEiw.kZ ns'k osQ vkfFkZd fodkl dh n`f"V ls HkkjegÙo gSA

bl izdkj Li"V gS fd yksd O;; }kjk vkfFkZd lk/uksa dks ,d LFkku ls nwljs LFkku ij vFkok ,d mi;ksx lsnwljs mi;ksx esa LFkkukUrfjr fd;k tk ldrk gSA vkfFkZd lk/uksa dks fdlh fo'ks"k O;olk; esa LFkkukUrfjr djusij mRiknu esa o`f¼ dh tk ldrh gSA ;g LFkkukUrj.k vuqnku nsdj futh m|ksxksa dh LFkkiuk djosQ fd;k tkldrk gSA futh m|ksx osQ mRiknu ls mRifÙk osQ fofHkUu lk/u futh m|ksx dh vksj gh ¯[kp tk;saxs] ftllsmRiknu fujUrj c<+rk pyk tk;sxkA fofHkUu lk/uksa dk ;g mi;ksx euq";ksa dh orZeku vFkok Hkfo"; dhvko';drkvksa dks iwjk djus okyk gksrk gSA

ljdkjh O;; }kjk vkfFkZd lk/uksa dk LFkkukUrj.k fofHkUu LFkkuksa ij Hkh gks ldrk gS rFkk mRiknu esa o`f¼ dhtk ldrh gSA mnkgj.kkFkZµ;fn osQUnz ljdkj LFkkuh; ljdkjksa dks vuqnku nsrh gS] rks LFkkuh; ljdkjksa }kjk ml


uksV

yksd foÙk

vuqnku dk leqfpr mi;ksx djus ls mRiknu esa i;kZIr o`f¼ gksxh rFkk mRifÙk osQ fofHkUu lk/u Hkh mlh vksjvko`Q"V gksrs tk;saxsA

oqQN ,sls LFkkuksa ij] tgk¡ vkS|ksxhdj.k ugha gqvk gS] ljdkj }kjk ;krk;kr&lqfo/k,¡] fctyh] ikuh] vkokl] cS¯dxvkfn dh lqfo/k,¡ iznku djus ij m|ksxifr bu LFkkuksa ij m|ksxksa dh LFkkiuk djsaxs] ftlosQ ifj.kkeLo:i mRifÙkosQ lk/u Hkh mlh vksj vko`Q"V gksaxsA

fu"d"kZµmRiknu ij lkoZtfud O;; osQ izHkko osQ lEcU/ esa MkYVu dk er gS fd ¶mRiknu osQ n`f"Vdks.k lslkoZtfud O;; osQ os izdkj lekt osQ fy, vPNs ekus tkrs gSa tks ;fn vko';d jde dks futh gkFkksa esa NksM+fn;k tkrk rks mldh rqyuk esa og (lkoZtfud {ks=k esa) mRiknu 'kfDr esa vf/d o`f¼ djrsA¸1

MkYVu ;g Hkh ekurs gSa fd vosQys djkjksi.k gh mRiknu ij fu;U=k.k dj ldrk gSA mUgha osQ 'kCnksa esaµ¶blesaFkksM+h Hkh 'kadk ugha gks ldrh fd cqf¼ekuh ls fd;s x;s lkoZtfud O;; dh O;oLFkk }kjk mRiknu dks izkIrizksRlkgu] djkjksi.k rFkk O;oLFkk dks iwjk djus osQ fy, vko';d vU; rjhdksa ls dh xbZ mRiknu esa deh dhvis{kk cgqr gh vf/d gksuk pkfg,] ;fn budk Hkh vPNh rjg pquko fd;k tk;sA¸2

forj.k ij yksd O;; osQ izHkko (Effects of Public Expenditure on Distribution)

lkoZtfud O;; osQoy mRiknu ij gh izHkko ugha Mkyrk] cfYd ;g /u dk leku ,oa U;k;iw.kZ forj.k djusosQ fy, ljdkj osQ gkFkksa dk ,d vR;Ur 'kfDr'kkyh vL=k gksrk gSA /u dk leku ,oa U;k;ksfpr forj.k djusfy,] ljdkj osQoy viuh djk/ku uhfr (taxation policy) dk gh mi;ksx ugha djrh] cfYd mís'; dh iw£resa ljdkjh] O;; Hkh cM+k egÙoiw.kZ ;ksxnku djrk gSA okLro esa ckr ;g gS fd vk; dh fo"kerkvksa dks nwj djusesa djk/ku rFkk ljdkjh O;; dk ;ksxnku iwjd (Complementary) rFkk vuqiwjd (Supplementary) gksrkgSA ljdkj tc viuh O;;&uhfr dk fu/kZj.k djrh gS rks mls fu'p; djuk gksrk gS fd lekt osQ fdl oxZdks mls lokZf/d ykHk igq¡pkuk gSA ;fn ljdkj viuk vf/dka'k O;; /uh yksxksa osQ dY;k.k ij gh O;; djrhgS] rc rks mlosQ ns'k esa vk; dh vlekurkvksa esa vkSj Hkh vf/d o`f¼ gksxhA blosQ foijhr] ;fn vf/dka'kljdkjh /u fu/Zu yksxksa osQ dY;k.k ij [kpZ fd;k tkrk gS] rks mlls lekt esa vk; rFkk /u dk vf/d leku,oa U;k;iw.kZ forj.k djuk lEHko gksxkA



1. ljdkjh O;; ns'k osQ mRiknu dks nks izdkj ls izHkkfor dj ldrk gS_ ,d rks izR;{k :i ls vkSj nwljk--------- :i lsA

2. lkoZtfud O;; ls --------- lalk/uksa osQ mfpr mi;ksx ij Hkh izHkko iM+rk gSA

3. tc cprksa dh ek=kk fuos'k ls vf/d gksrh gS rks vFkZO;oLFkk esa lqLrh mRiUu gks tkrh gS tks vUrr%--------- dks tUe nsrh gSA

4. vkfFkZd lk/uksa dks fdlh fo'ks"k O;olk; esa LFkkukarfjr djus ij --------- esa o`f¼ dh tk ldrh gSA

5. vk; dh fo"kerkvksa dks nwj djus esa djk/ku rFkk ljdkjh O;; dk ;ksxnku iwjd rFkk --------- gksrk gSA

1. “From the Point of view of production those forms of public expenditure are sociallydesirable which will increase productive power more than it would be increased if thefunds requied were left in private hands.” —Dalton.

2. “There can be little doubt that the stimulate to production afforded by a wise system ofpublic expanditure should far outweigh the check. If any to production result from thetaxation and other devices required to finance this system, provided that these too arewell chosen.” —Dalton.

uksV



18-2 vkjksgh] vuqikrh rFkk vojksgh O;; dk ;ksxnku(Role of Progressive, Proportional and Regressive Expenditure)

mRiknu rFkk jkstxkj ij ljdkjh [kpZ osQ izHkkoksa osQ iz'u osQ lEcU/ esa MkYVu dk fu"d"kZ ;g gS fd] ¶tgk¡osQoy djk/ku dks fy;k tk;sxk rks mlls mRiknu vo#¼ gksxk vkSj tgk¡ osQoy ljdkjh [kpZ dks fy;ktk;sxk] ogk¡ mlls mRiknu esa fuf'pr o`f¼ gksxh¸ MkYVu dk ;g n`<+ fo'okl Fkk fd ljdkjh [kpZ lsmRiknu esa lnk gh o`f¼ gksxh] c'krsZ fd mls bruh cqf¼eÙkk osQ lkFk fd;k tk;s fd djk/ku osQ dkj.k ;fnmRiknu esa dksbZ vojks/ vk x;k gks rks og mlls (ljdkjh O;; ls) lekIr gks tk;sA

vojksgh vuqikr vkSj vkjksgh lkoZtfud O;; dk vk'k;&;fn ljdkjh [kpZ mPp vk; okys oxZ osQ yksxksa dksvf/d ykHk igq¡pk;s vkSj lekt osQ fu/Zu oxZ osQ yksxksa dks de] rks [kpZ dks vojksgh lkoZtfud O;;(Regressive Public Expenditure) dgk tk;sxkA ;fn ljdkjh [kpZ lekt osQ fu/Zu oxZ osQ yksxksa dksvf/d vkSj /uh oxZ osQ yksxksa dks de ykHk igq¡pk;s] rks mls izxfr'khy lkoZtfud O;; (Progressive

Public Expenditure) dgk tk;sxk vkSj ;fn ljdkjh O;; bl izdkj fd;k tk, fd og lekt osQ fofHkUuoxksZa osQ yksxksa dks mudh vkenfu;ksa osQ vuqikr esa gh ykHk igq¡pk;s] rks ,sls [kpZ dks vuqikrh O;; dgk tkrk gSA

vuqikrh O;; (proportional expenditure) esa vk; esa o`f¼ osQ lkFk gh lkFk ykHk Hkh c<+rs gSa ijUrq ykHkksadh o`f¼ vk; osQ vuqikr esa gh gksrh gSA vojksgh O;; (regressive expenditure) esa ykHk vk; dh o`f¼dh nj ls Hkh rhoz xfr ls c<+rs gSaA fdUrq vojksgh O;; (progressive expenditure) esa] ftl xfr ls vk;c<+rh gS mlls Hkh rhoz xfr ls lkoZtfud O;; osQ ykHk (benefits) ?kVrs gSaA

(1) vojksgh ;k izfrxkeh O;; (Regressive Expenditure)µ,d oxZ dh ftruh vk; de gksrh gSlkoZtfud O;; ls ;fn ml oxZ dks mruk gh ykHk de vuqikr esa izkIr gksrk gS rks og lkoZtfud O;; vojksghdgyk;sxkA mnkgj.k&;fn Hkkjr ljdkj fu/Zuksa osQ cPpksa osQ fy, izkFkfed f'k{kk ij O;; u djosQ mPp oxZ osQcPpksa osQ fy, f'k{kk laLFkkvksa ij O;; djrh gS rks ;g vojksgh O;; dgyk;sxkA

(2) vuqikrh O;; (Proportional Expenditure)µ;fn fofHkUu oxks± dks mudh vk; osQ vuqikr esa ghlkoZtfud O;; ls ykHk izkIr gksrk gS rks bl O;; dks vuqikrh O;; dgsaxsA mnkgj.kkFkZµdeZpkfj;ksa osQ osruekuksaesa o`f¼ gksus osQ lkFk&lkFk mUgsa lkoZtfud O;; ls izkIr gksus okyk ykHk Hkh mlh vuqikr esa izkIr gksA

(3) izxfr'khy vFkok vkjksgh O;; (Progressive Expenditure)µfdlh oxZ dh vk; ftruh de gSlkoZtfud O;; ls gksus okys ykHk dk vuqikr ;fn mruk gh vf/d feyrk gS rks mls vkjksgh O;; dgsaxsAtSls&fu/Zu oxZ osQ fy, fu%'kqYd f'k{kk] fpfdRlk ij O;;] o`¼koLFkk isU'ku vkfnA

vlekurkvksa esa deh djus esa vkjksgh O;; dks loZJs"B ekuk tkrk gSA lkoZtfud O;; ftruk vf/d gksxk] vk;dh vlekurk mruh vf/d c<+ tk;sxh vkSj O;; ftruk vkjksgh gksxk vk; dh vlekurk mruh vf/d rsthls de gksxhA vf/dre lkekftd dY;k.k osQ y{; dks izkIr djus gsrq Hkh ;g vko';d gS fd lkoZtfud O;;esa vkjksgh vuqnku uhfr dks gh viuk;k tk;sA vkjksgh O;; osQ fuEufyf[kr :i gks ldrs gSaµ

vr% forj.k esa lkoZtfud O;; dk mís'; ;g gksuk pkfg, fd vk; dh vlekurk,¡ de gksa ftlls ns'k osQvkfFkZZd o lkekftd dY;k.k esa vf/dre o`f¼ gksA MkYVu osQ gh 'kCnksa esa] ¶ljdkjh [kpZ dh og i¼frloksZÙke gS ftlesa vk; dh fo"kerkvksa dks de djus dh lcls n`<+ izo`fÙk ikbZ tkrh gSA¸1 bl izdkjLi"V gS fd [kpZ dh vkjksgh iz¼fr vk; dh vlekurkvksa dks de djrh gSA ;gh ugha O;; esa vkjksg.k(Progression) dh nj ftruh rhoz gksrh gS] mlesa vk; dh vlekurkvksa dks de djus dh vFkkZr~ èkuho fu/Zu oxks± osQ chp dh [kkbZ dks ikVus dh izo`fÙk Hkh mruh vf/d n`<+ gksrh gSA ,slh fLFkfr esa] ljdkjh[kpZ mPp vk; okys oxk±s osQ eqdkcys fuEu vk; okys oxks± dks vf/d ykHk igq¡pkrk gSA vr% ;fn dksbZ ljdkjbu vlekurkvksa dks de djuk pkgrh gS rks vkjksgh O;; dk vkJ; ysuk pkfg,A

1. Ibid.


uksV

yksd foÙk

VkLd vuqikrh O;; dks Li"V djsaA

18-3 izxfr'khy vFkok vkjksgh O;; osQ :i(Forms of Progressive Expenditure)

vkjksgh O;; osQ vusd :i gSa] ftuesa ls oqQN uhps fn;s tkrs gSaµ

(1) udn vuqnku (Cash Grants)µudn vuqnku /u dh og vnk;xh gS tks fd ljdkj }kjk izkIrdÙkkZ

dks udn :i esa nh tkrh gSA o`¼koLFkk isU'ku rFkk chekjh] csjkstxkjh rFkk nq?kZVuk osQ le; feyus okys ykHk

udn vuqnkuksa osQ egÙoiw.kZ mnkgj.k gSaA ;s lHkh vuqnku pw¡fd fuEu vk; okys oxks± osQ i{k esa vk; dk iqufoZrj.k

djrs gSa] vr% ;s vkjksgh izo`Qfr osQ gSaA izkIrdrkZvksa dks ;s Hkqxrku ;k ykHk ml fLFkfr esa izkIr gksrs gSa tcfd

mUgsa mldh Hkkjh vko';drk gksrh gSA ,slk ljdkjh O;; fu%lUnsg vk; dh vlekurkvksa dks de djrk gS vkSj

yksxksa osQ vkfFkZd o lekftd dY;k.k esa o`f¼ djrk gSA bu y{;ksa dh iwfrZ ml fLFkfr esa vkSj Hkh vf/d gksrh

gS tcfd ,sls vuqnku O;fDr osQ ifjokj osQ vkdkj rFkk thou dh fofHkUu vof/;ksa esa mldh vko';drk osQ

vuqlkj fn;s tkrs gSaA lalkj osQ vf/dka'k ns'kksa esa vusd lkekftd lqj{kk dh dk;Zokfg;ksaµtSls dh o`¼koLFkk

isU'ku] chekjh osQ ykHk (sickness benefits), csjkstxkjh osQ ykHk] m|ksxtfur {kfr osQ ykHk (industrial

injury benefits), ekr`Rodkyhu ykHk (maternity benefits), fo/ok isU'ku (widows pension), cPpksa

dk HkÙkk (children’s allowance) rFkk fu%'kqYd LokLF; lsok vkfn dh O;oLFkk&osQ fy, tks fo/ku ;k

dkuwu cuk;s tkrs gSa mudk y{; Hkh ;gh jgrk gSA ;fn ¶ykHk izkIr djus dh ;ksX;rk osQ vuqlkj ljdkjh [kpZ

vkSj vnk djus dh ;ksX;rk osQ vuqlkj djk/ku¸1 osQ fl¼kUr dks ykxw fd;k tk;s] rks vf/dre lkekftd

dY;k.k (maximum social welfare) osQ y{; dks izkIr fd;k tk ldrk gSA

(2) fu%'kqYd vFkok lLrh oLrq;sa rFkk lsok;sa (Free or Cheap Goods and Services)µtks oLrq;savFkok lsok;sa ljdkj }kjk fu%'kqYd vFkok lLrh dherksa ij nh tkrh gSa] mlls /uh oxZ osQ eqdkcys lekt osQfu/Zu oxks± dks vf/d ykHk igq¡prk gSA bu ykHkksa osQ dkj.k pw¡fd fu/Zu oxZ osQ yksxksa dh okLrfod vk; (real

income) c<+ tkrh gS vr% mlls vk; dh vlekurk,¡ oqQN de gksrh gSaA fu%'kqYd izkbejh f'k{kk] mPp f'k{kkosQ fy, vkfFkZd n`f"V ls fiNM+s oxks± osQ fy, iQhl ekiQh rFkk fu/Zu oxZ osQ LowQy tkus okys cPpksa osQ fy,eqÝr nw/ ;k Hkkstu dh O;oLFkk vkfn ij fd;k tkus okyk ljdkjh [kpZ vkjksgh izo`Qfr dk gksrk gSA vkSj ;g/uh oxZ osQ eqdkcys lekt osQ fu/Zu oxks± dh okLrfod vk; esa vkfFkZd o lkekftd dY;k.k esa vf/d o`f¼djrk gSA blh izdkj] lLrs vukt dh O;oLFkk ij fd;k tkus okyk ljdkjh [kpZ Hkh vkjksgh (progres-

sive) gksrk gS c'krsZ fd /uh oxZ dh rqyuk ls fu/Zu oxZ osQ yksx vius O;; dk ,d cM+k vuqikr bldh[kjhnkjh ij yxk;saA2 lekt osQ lHkh lnL;ksa osQ fy, fu%'kqYd LokLF; lsok dh O;oLFkk vkjksgh O;; dk vU;mnkgj.k gS tks fd vk; dh vlekurkvksa dks de djrk gS] ¶Bhd oSls gh tSls fd fu%'kqYd LokLF; lsok dhvlekurk osQ {ks=k dks NksVk djrh gSA¸3 ijUrq ;g dgk tkrk gS fd ¶de vleku lekt osQ y{; rd igq¡pusdh ;g osQoy ,d lM+d gSA¸4 bl izdkj MkYVu us mu vf/dka'k vk/qfud vFkZ'kkfL=k;ksa osQ er dk leFkZufd;k gS tks- izks- VkWuh (Towney) osQ fopkjksa osQ eqdkcys vf/d vkjksgh O;; esa fo'okl djrs gSaA

1. Ibid., Page 167.

2. Ibid., page 165.

3. Prof. Towney’s—Quoted by Dalton, page 166.

4. Dalton, Public Finance, page 166.

uksV



vc ;g ckr fcYoqQy Li"V gksrh tk jgh gS fd fu/Zu yksxksa dh vk; c<+kus rFkk vlekurkvksa dks de djus

esa vkjksgh ljdkjh O;; egÙoiw.kZ ;ksxnku djrk gSA ijUrq bldh Hkh oqQN lhek,¡ gSaA ;s gSaµ (i) ljdkjh O;;

ls dke djus rFkk cpr djus ls yksxksa osQ iz;Ruksa dks pksV igq¡p ldrh gSA ( ii) nwljs] ;g Hkh gks ldrk gS fd

rhoz izxfr'khy lkoZtfud O;; osQ fy, yxk;s x;s rhoz vkjksgh ;k izxfr'khy djk/ku ls djnkrkvksa dh dfBu

Je djus o vf/d cpkus dh bPNk grksRlkfgr gks tk;sA MkYVu osQ gh 'kCnksa esa] ¶;fn fdlh vuqnku osQ

dkj.k dksbZ O;fDr mlosQ eqdkcys de dke rFkk cpr djrk gS ftruk fd og vU; fLFkfr esa djrk]

rks blls mldh vk; c<+kus esa vuqnku dk izHkko de gks tk;sxk] vkSj mlosQ foijhr n'kk esa vuqnku

osQ izHkkoksa esa o`f¼ gks tk;sxhA¸1

bl izdkj] ;g vR;Ur vko';d gS fd izxfr'khy O;; rFkk izxfr'khy djk/ku osQ }kjk dgha yksxksa osQ efLr"desa ;g ckr u cSB tk;s fd mUgsa viuh HkykbZ osQ fy, Lo;a dke djus] cpr djus rFkk fuos'k djus dhvko';drk ugha gS] vkSj ;g ljdkj dk dke gS fd og muosQ thou dh lHkh vko';drkvksa dh iwfrZ djsA vr%;g bl ckr vkerkSj ij Lohdkj dh tkrh gS fd ljdkjh O;; dh ;kstuk bl izdkj cukbZ tkuh pkfg, fd dkedjus] cpr djus rFkk fuos'k djus dh bPNk ij mldk izfrowQy izHkko u iM+sA

18-4 mRiknu cuke forj.k (Production vs Distribution)

oqQN yksxksa dk fopkj gS fd ljdkjh O;; osQ }kjk vk; osQ iqufoZrj.k osQ y{k.k dk mRiknu c<+kus osQ y{; ls

Vdjko gks ldrk gSA vr% ;g dgk tkrk gS fd rhoz izxfr'khy lkoZtfud O;; osQ dkj.k rhoz vkjksgh dj yxkus

iM+rs gSa ftlls cprsa rFkk fuos'k grksRlkfgr gks ldrs gSa vkSj og bl izdkj D;ksafd yksx lkspus yxrs gSa fd cprksa

o fuos'k ls mudh tks vk; c<+sxh] mldk vf/dka'k Hkkx ljdkj djksa osQ :i esa ys ysxhA bl izdkj] vR;f/d

vkjksgh ;k izxfr'khy djk/ku (highly progressive taxation) dfBu Je djus] cpr djus rFkk fuos'k

djus dh yksxksa dh iszj.kk dks lekIr dj ldrk gS rFkk vkfFkZd izxfr osQ fy, vuqRiknd (unproductive)

fl¼ gks ldrk gS vkSj tc ljdkjh [kpZ osQ }kjk lekt osQ fu/Zu oxks± dh lqfo/k,¡ c<+kus rFkk /u dk leku

,oa U;k;iw.kZ forj.k djus osQ fy, vf/d dj yxk;s tkus osQ dkj.k mRiknu gh ?kV tk;sxk rks ml fLFkfr esa

ljdkjh [kpZ osQ }kjk ,sls iqufoZrj.k ls xjhch dk gh forj.k gksxk] /u ;k vk; dk ughaA vYifodflr ns'kksa

esa ml le; fo'ks"k :i ls ,slk gksrk gS tcfd /uh yksxksa dh vk; djksa osQ :i esa yh tkrh gS vkSj og mRiknu

dk;ks± esa ugha yxkbZ tkrh rFkk vk; rFkk /u osQ forj.k dh vlekurkvksa dks nwj djus osQ fy, dY;k.k dk;ks±

esa [kpZ dj nh tkrh gSA

ij blosQ ckotwn] bldk ;g vFkZ ugha gS fd mRiknu rFkk vkfFkZd izxfr osQ fy, lHkh izdkj osQ djkèkku

vokaNuh; gksrs gSaA cfYd blosQ foijhr] gksuk ;g pkfg, fd roZQlaxr djk/ku dh ,d ,slh uhfr viukbZ tkuh

pkfg, tks fd vnk djus dh ;ksX;rk osQ fl¼kUr (principle of ability to pay) ij vk/kfjr gksA ,sls

djkèkku ls mRiknu grksRlkfgr ugha gksrkA blh izdkj] lekt osQ fofHkUu oxks± osQ chp ljdkjh [kpZ dk forj.k

Hkh izkIr djus dh ;ksX;rk osQ fl¼kUr (principle of ability to receive) osQ vuqlkj rFkk izR;sd ifjokj osQ

vkdkj o O;fDr dh vko';drkvksa osQ vuqlkj fd;k tkuk pkfg,A blls ,d vksj rks mRiknu ij izfrowQy izHkko

ugha iM+sxk vkSj nwljh vksj ;g vk; rFkk /u osQ leqfpr forj.k esa Hkh Bhd ;ksxnku djsxkA vr% fu"d"kZ osQ

:i esa ;g dgk tk ldrk gS fd ;s nksuksa y{; lnk gh ,d nwljs ls Vdjkrs gksa] ,slh ckr ugha gS_ cfYd blosQ

foijhr rF; ;g gS fd ;fn ljdkj bu nksuksa y{;ksa osQ chp leqfpr lUrqyu cuk;s j[ks rks ;s nksuksa ijLij ,d

nwljs osQ fy, iwjd (complementary) vFkok vko';d (necessary) cu tkrs gSaA

1. Ibid.


uksV

yksd foÙk

18-4-1 yksd O;; vkSj vkfFkZd fLFkjrk (Public Expenditure and Economic Stability)

vkfFkZd fLFkjrk vFkok vfLFkjrk (;k vkfFkZd izxfr) osQ fo'ys"k.k (analysis) osQ fy, mldks ekius dh ,dmi;qDr i¼fr dh vko';drk gksrh gSA vkfFkZd vfLFkjrk (economic instability) ,d la[;kRed ;kek=kkRed /kj.kk (quantitative concept) gS tks fd fdlh vkn'kZ ls fopfyr gksus dh ek=kk rFkk xfr lslEc¼ gksrh gSA nks izdkj dh vkfFkZd vfLFkjrk dk egÙo cgqr vf/d gksrk gS% ,d rks iSnkokj dh vfLFkjrk(instability of output) (vFkok vk; ;k jkstxkj dh vfLFkjrk) rFkk nwljh dherksa dh vfLFkjrk(instability of prices)A ;s gh os eq[; vfLFkjrk,¡ gSa ftu ij ljdkjh [kpZ osQ izHkkoksa dk fo'ys"k.k fd;ktkrk gSA

vkfFkZd vfLFkjrk dk vk'k; (Meaning of Economic Instability)µvkfFkZd fLFkjrk dk vFkZ gS fLFkjewY; Lrjksa (stable price levels) ij iw.kZ jkstxkj dh fLFkfr ls fopyu (departure)A iw.kZ jkstxkj rFkkewY; Lrj fLFkjrk dh egÙoiw.kZ n'kk] dhUl osQ vuqlkj] rc gksrh gS] tcfd cprsa (savings) fuos'k(investments) osQ cjkcj gksrh gSaA (vFkkZr~ S = I)A tc cprsa fuos'k ls vf/d gks tkrh gSa rks mllsvFkZO;oLFkk esa lqLrh (recession) vk tkrh gS ftlls eUnh (depression) dh fLFkfr mRiUu gks tkrh gSAblosQ foifjr] tc fuos'k ;k fofu;ksx cprksa ls vf/d gks tkrs gSa rks mlls rsth ;k eqnzkLiQhfr dh fLFkfr mRiUugks tkrh gSA rsth vkSj eUnh (booms and depressions) dh ;s fLFkfr;k¡ ,d 'krkCnh ls Hkh vf/d le;rd iw¡thoknh vFkZO;oLFkkvksa dk eq[; y{k.k cuh jgh gSaA c<+rh dherksa rFkk O;kolkf;d le`f¼ vFkkZr~eqnzkLiQhfr (inflation) dh fLFkfr osQ ckn ?kVrh dherksa] O;kolkf;d gkfu;ksa rFkk csjkstxkjh dh vFkkZr~ eqnzkvoLiQhfr (deflation) dh fLFkfr vkrh gSA

uksV~l rsth ls eUnh vkSj eUnh ls rsth osQ bu pØksa dh u rks vof/ gh ,d leku gksrh gS vkSj u budh rhozrk

dh ek=kk gh ,d leku gksrh gSA

;s pØh; mrkj&p<+ko lEiw.kZ vFkZO;oLFkk dks gh vLr&O;Lr dj nsrs gSa vkSj vf/dka'k yksxksa osQ fy, HkkjhdfBukb;k¡ iSnk dj nsrs gSaA c<+rh gqbZ dhersa fuf'pr vk; okys oxZ osQ yksxksa osQ lkeus eqlhcrksa dk igkM+ [kM+kdj nsrh gSaA m/j fxjrh gqbZ dherksa ls Hkh Hkkjh O;kolkf;d gkfu;k¡ rFkk fouk'k gksrk gS vkSj O;kid csjkstxkjhiSQy tkrh gSA



6. tgk¡ osQoy djk/ku dks fy;k tk;sxk rks mlls mRiknu ij D;k izHkko iM+sxk\

(v) mRiknu vo#¼ gksxk (c) mRiknu fcuk fdlh ck/k osQ pyrk jgsxk

(l) mRiknu ugha gksxk (n) mRiknu iw.kZ:is.k #d tk,xkA

7. fdl O;; esa vk; esa o`f¼ osQ lkFk gh lkFk ykHk Hkh c<+rs gSa\

(v) lekuqikrh (c) vuqikrh

(l) vkjksgh (n) vojksghA

8. fdlh oxZ dh vk; ftruh de gS lkoZtfud O;; ls gksus okys ykHk dk vuqikr ;fn mruk gh vfèkdfeyrk gS rks mls D;k dgsaxs\

(v) vuqikrh O;; (c) vojksgh O;;

(l) vkjksgh O;; (n) mijksDr lHkhA

uksV



18-5 csjkstxkjh vkfFkZd vfLFkjrk dk gh ifj.kke gS(Unemployment is the Result of Economic Instability)

csjkstxkjh dks vkfFkZd oqQlaxBu (economic disorganisation) dk ,d eq[; izrhd ekuk tkrk gSA ;g

osQoy rHkh mRiUu gksrh gS tcfd mRiknu osQ fofHkUu lk/uksa osQ chp oqqQlek;kstu (maladjustment) vFkokoqQO;oLFkk (disorder) mRiUu gks tkrh gSA ;g vFkZO;oLFkk (economy) osQ fy, lokZf/d v#fpdj fLFkfr

gksrh gS_ dkj.k ;g gS fd tks yksx buosQ f'kdkj gksrs gSa mlosQ fy, ;g cM+s d"V rFkk eqlhcrsa [kM+h dj nsrh

gS vkSj mudk uSfrd iru djk nsrh gSA vr% ;g ljdkj dk mÙkjnkf;Ro gksrk gS fd og iw.kZ jkstxkj dh fLFkfrmRiUu djs o mls cuk;s j[ks vkSj ;g tgk¡ rd Hkh lEHko gks] vFkZO;oLFkk dks csjkstxkjh osQ vfHk'kki ls eqDr

djk;sA dhUl dk jkstxkj dk lkekU; fl¼kUr (general theory of employment) csjkstxkjh osQ dkj.kksa dh

O;k[;k djrk gS vkSj crkrk gS fd iw.kZ jkstxkj dh fLFkfr oSQls izkIr dh tk ldrh gSA ;gk¡ gesa jkstxkj osQfl¼kUrksa dh vf/d xgjkbZ esa tkus dh vko';drk ugha gS] vfirq osQoy ;g ns[kuk gS fd jkstxkj dh ek=kk dk

fu/kZj.k djus rFkk iw.kZ jkstxkj dh fLFkfr ykus esa ljdkjh [kpZ D;k ;ksxnku dj ldrk gSA

18-5-1 vkfFkZd vfLFkjrk oSQls mRiUu gksrh gS\(How does Economic Instability Occur?)

;gk¡ dhUl osQ jkstxkj fl¼kUr dk laf{kIr ifjp; izkIr djuk blfy, vko';d gS rkfd ;g tkuk tk losQ fd

ns'k esa vkfFkZd fØ;kvksa dk lkekU; Lrj fdl izdkj LFkkfir fd;k tk ldrk gS_ vU; 'kCnksa esa] ;g tkuk losQ

fd vkfFkZd vfLFkjrk oSQls mRiUu gksrh gS vFkok csjkstxkjh dk tUe oSQls gksrk gS\

dhUl dk jkstxkj fl¼kUr bl lh/s ls roZQ ij vk/kfjr gS fd tks ,d vkneh dk [kpZ gksrk gS] og nwljs vkneh

dh vk; gksrh gSA dksbZ Hkh [kpZ ;k rks miHkksx dh oLrqvksa dh [kjhn ij fd;k tkrk gS vFkok ,slh oLrqvksa o

lsokvksa dh [kjhn ij tks vkSj /u osQ mRiknu esa yxkbZ tkrh gSa] tSls fd iSQDVjh osQ yksd O;; osQ izHkko osQ

fy, Jfedksa dks tqVkuk] bLikr] lhesaV ;k 'kfDr dk mRiknu rFkk ugjksa o ukyksa vkfn dk fuekZ.kA

mi;ksx dh oLrqvksa vFkok fuos'k dh oLrqvksa dk mRiknu djosQ O;fDr tks vk; dekrk gS] og ;k rks lkjh vk;

miHkksx ij [kpZ dj ldrk gS vFkok mldk oqqQN Hkkx og cpk ldrk gS ftldk vFkZ ;gh gS fd og Hkkx mlus

[kpZ ugha fd;kA ;fn og viuh lEiw.kZ vk; [kpZ dj nsrk gS rks mlls vU; fdlh O;fDr dh mruh gh vk;

c<+rh gS_ vkSj ;fn izR;sd O;fDr gh viuh lEiw.kZ vk; dks [kpZ dj nsrk gS rks ;g ekuk tkrk gS fd vkenfu;ksa

vkSj [kpks± dk pØ fLFkj gS vFkkZr~ mlesaa mrkj&p<+ko ugha gSA bls gh ge iw.kZ jkstxkj dh ;k fLFkj dherksa dh

vFkok vkfFkZd fLFkjrk dh fLFkfr dgrs gSaA

ijUrq O;fDr }kjk izkIr dh tkus okyh vk; dk ,d Hkkx ;fn [kpZ ugha fd;k tkrk gS vkSj [kpZ dh ;g deh

fuos'k O;; (investment expenditure) }kjk Hkh iwjh ugha dh tkrh gS] rks ,d O;fDr dk ;g ?kVk gqvk

[kpZ vU; O;fDr;ksa dh vk; dks de dj nsxkA de vk; gksus ls os yksx Hkh de [kpZ djsaxs ftlosQ iQyLo:i

vkSj vU; yksxksa dh vk; Hkh de gks tk;sxhA blls vkenfu;ksa o [kpks± osQ ?ksjs (circles) dh ifjf/

(circumference) de gks tk;sxh ftlosQ dkj.k csjkstxkjh mRiUu gksxhA

dhUl osQ vuqlkj cprsa lnk gh fuos'k dks cjkcj djus dh izo`fÙk j[krh gSaA

Y = oqQy vk; = C + I

;gk¡ C miHkksX; oLrqvksa ls gksus okyh vk; dk izrhd gS] I fuos'k dh oLrqvksa ls gksus okyh vk; dk izrhd gSA

vk; dks ;k rks miHkksx esa [kpZ fd;k tk ldrk gS vFkok mls cpk;k tk ldrk gSA vr%

Y = C + S


uksV

yksd foÙk

;gk¡ C v{kj miHkksx esa yxk;h tkus okyh vk; dks izdV djrk gSA vkSj S v{kj cpk;h gqbZ vk; dk lwpd

gSA vr%

Y = C + I rFkk Y = C + S

∵ C + I = C + S

∴ I = S

bl izdkj] Li"V gS fd fuos'k lnk gh cprksa osQ cjkcj gksrs gSaA bls gh ge vkfFkZd fLFkjrk ;k iw.kZ jkstxkj dh

fLFkfr dgrs gSaA ,slh fLFkfr esa] oqQy vk; (Y) ;k rks miHkksx oLrqvksa (C) dh [kjhn ij O;; dj nh tkrh gS

vFkok ,slh oLrqvksa o lsokvksa (I) dh [kjhn ij] tks fd /u osQ vf/d mRiknu esa yxkbZ tkrh gSaA ijUrq tSls&tSls

vk; c<+rh gS oSls gh oSls yksxksa dh miHkksx&izo`fÙk (propensity to consume) de gksrh gS_ vU; 'kCnksa esa

pw¡fd vfrfjDr vk; dk ,d cM+k Hkkx [kpZ u djosQ cpk fy;k tkrk gS vr% yksxksa dh cpr&izo`fÙk

(propensity to save) c<+us yxrh gSA ;g cpkbZ gqbZ vk; vFkZO;oLFkk (economy) esa vfLFkjrk mRiUu

djrh gSA vr% vkfFkZd fLFkjrk cuk;s j[kus osQ fy,] vU; 'kCnksa esa] vk; rFkk jkstxkj dks izpfyr Lrj ij cuk;s

j[kus osQ fy,] ;g vR;Ur vko';d gS fd ?kVs gq, miHkksx osQ dkj.k mRikfnr oLrqvksa dh ek¡x esa deh osQ

izHkkoksa dks tkrk gSA bl fLFkfr esa ljdkjh [kpZ dk y{; ;g gksuk pkfg, fd cprksa o fuos'k osQ chp ;k vk;

vkSj O;; osQ chp vFkok ek¡x vkSj iwfrZ osQ chp lUrqyu cuk;s j[kk tk losQA

D;k vki tkurs gSa dhUl osQ vuqlkj cprsa lnk gh fuos'k dks cjkcj djus dh izo`fÙk j[krh gSaA

18-6 eUnh rFkk yksd O;; (Depression and Public Expenditure)

tSlk fd igys Hkh crk;k tk pqdk gS] eUnh (depression) vFkZO;oLFkk dh og fLFkfr gS ftlesa fd cprsa

fuos'k ls vf/d gksrh gSaA bldk ifjek.k ;g gksrk gS fd oqQy izHkkoh leFkZ ek¡x (aggregate effective

demand) de gks tkrh gS ftlls dhersa fxjus yxrh gSaA fxjrh gqbZ dherksa ls O;olkf;;ksa ,oa fofuekZrkvksa dks

bldh gkfu gksrh gS ftlls Hkfo"; esa mRiknu djus osQ izfr mudk fo'okl de gks tkrk gSA bldk ifjek.k ;g

gksrk gS fd os mRiknu esa dVkSrh djrs gSa ftlls jkstxkj de gksrk gSA bl izdkj] cM+h la[;k esa deZpkfj;ksa o

Jfedksa dh NaVuh dj nh tkrh gSA bldk ifjek.k ;g gksrk gS fd bu csjkstxkj Jfedksa o deZpkfj;ksa dk miHkksx

?kV tkrk gSA blls fiQj oqQy izHkkoh ek¡x de gks tkrh gS vkSj mRiknu rFkk jkstxkj esa iqu% dVkSfr;k¡ dh tkrh

gSaA blosQ iQyLo:i] oqQy miHkksx rFkk oqQy ek¡x esa vkSj deh gksrh gS rFkk ;gh Øe iqu% vkxs pyrk jgrk gSA

bl fLFkfr esa] ljdkj dks pkfg, fd og lkoZtfud fuekZ.k dh ifj;kstukvksa (public work projects) ij

yksxksa dks dke nsA dke ij yxs gq, bu yksxksa dks ljdkj ls etnwjh feyrh gS vkSj mlls fofHkUu oLrqvksa dh

mudh ek¡x esa o`f¼ gks tkrh gSA ;g c<+h gqbZ ek¡x mRiknu dh ek=kk dh o`f¼ esa lgk;d gksrh gS vkSj tc mRiknu

c<+rk gS rks mlls jkstxkj dh ek=kk Hkh c<+rh gS vkSj yksxksa dks dke feyrk gSA yksxksa dks vf/d jkstxkj feyus

ls fofHkUu oLrqvksa osQ fy, mudh oqQy izHkkoh ek¡x c<+ tkrh gS ftlls mRiknu dh ek=kk rFkk jkstxkj osQ voljksa

esa Hkh vkSj o`f¼ gksrh gSA o`f¼ dk ;g Øe blh izdkj vkxs pyrk jgrk gSA bl izdkj ?kVs gq, miHkksx osQ dkj.k

mRikfnr oLrqvksa dh ek¡x esa deh osQ izHkkoksa dks lkoZtfud fuekZ.k dk;ks± ij fuos'k O;; esa mruh gh o`f¼ djosQ

lekIr fd;k tk ldrk gS vkSj bl rjg] ljdkjh [kpZ vkfFkZd fLFkjrk cuk;s j[kus esa enn dj ldrk gSA

uksV



mi;ksxrFkkfofu;ksx

Y

LE1

N

C + I + G

C + 1

S

O Y Y2 X

jk"Vªh; vk;

45°

lekIr fd;k tk ldrk gS vkSj bl rjg] ljdkjh [kpZ vkfFkZd fLFkjrk cuk;s j[kus esa enn dj ldrk gSA

vk; Lrj vkSj jkstxkj dh ek=kk ij lkoZtfud O;; osQ iM+us okys izHkko dks ,d fp=k }kjk Hkh vklkuh ls Li"Vfd;k tk ldrk gSA fp=k esaa Y- v{k ij miHkksx ,oa fofu;ksx dh ek=kk,¡ ekih xbZ gSa rFkk X- v{k ij vk; Lrjdks fy;k x;k gSA ON vk; js[kk gS tks miHkksx ,oa fofu;ksx js[kk C + I dks E fcUnq ij dkVrh gS tks izkjfEHkdlUrqyu Lrj gS vFkkZr~ tc ljdkj osQ }kjk fdlh izdkj dk O;; ugha fd;k tkrk gS] O;; ml voLFkk esa OY

vk; Lrj ij jkstxkj gSA eku fyft, ljdkj EL osQ cjkcj vk; c<+k nsrh gS vkSj LokHkkfod gS fd u;h miHkksx,oa fofu;ksx js[kk C + I + G gks tk;sxhA bl voLFkk esa u;k lUrqyu E gksxkA ,slh fLFkfr esa jk"Vªh; vk; OY

ls c<+dj OY1 gks tk;sxh vksj ifj.kkeLo:i jkstxkj dk Lrj vk;&o`f¼ vuqikr esaa c<+ksrjh gks tk;sxhA blizdkj Li"V gks tkrk gS fd lkoZtfud O;; osQ ekè;e esa eanhdky dks vk; ,oa jkstxkj esa o`f¼ djosQ lekIrfd;k tk ldrk gSA

18-6-1 izfrdkjh ;k {kfriwjd O;; (Compensatory Expenditure)

eUnh dh vof/ esa xSj&ljdkjh [kpZ dh deh dks iwjk djus osQ fy, rFkk vkfFkZd fLFkjrk vFkok jk"Vªh;vFkZO;oLFkk dks mlosQ vuqowQyre Lrj ij cuk;s j[kus osQ fy, tks ljdkjh [kpZ fd;k tkrk gS og vkerkSj ijizfrdkjh ;k {kfriwjd dgk tkrk gSA {kfriwjd O;; djus dh i¼fr ;g gksrh gS fd eUnh osQ le; esa Hkkjhek=kk esa ljdkjh O;; fd;s tkrs gSa vkSj T;ksa&T;kas vFkZO;oLFkk (economy) eUnh osQ pØO;wg ls fudyrh tkrhgSa R;ksa&R;ksa ,sls O;; esa 'kuS% 'kuS% deh gksrh jgrh gSA

vr% ljdkj osQ fy, vR;Ur vko';d gS fd eUnh dh fLFkfr essa vkxs c<+s vkSj eUnh osQ izHkkoksa dks nwj djusosQ fy, vFkok izkbosV O;fDr;ksa esa c<+rh gqbZ fu%lap; dh izo`fÙk (propensity to hoard) osQ izHkkoksa dkslekIr djus osQ fy, og vius [kpZ djsA

eUnh dh vof/ esa] ljdkj }kjk {kfriwfrZ O;; dk vFkZ gksrk gS ?kkVs dh foÙk&O;oLFkk dks viukukA {kfriwjdO;; osQ fy, /u dh O;oLFkk djus osQ rhu mik; ;s gSa&djk/ku (taxation), m/kj (borrowing) rFkk ubZeqnzk dk fuekZ.k (Creation of new money)A vf/d djk/ku dk igyk mik; ,sls le; esa lEHko ugha gksrktcfd csjkstxkjh c<+h gqbZ gks vkSj vkenfu;ksa osQ Lrj uhps gksaA ijUrq ;fn ljdkj fulap; djus okyksa ij djyxkdj /u izkIr djs rks gks ldrk gS fd mlosQ izfrowQy izHkko u gksaA ?kkVs dh [kpZ dh iwfrZ osQ fy, ;fn ljdkjm/kj ysdj /u izkIr djrh gS vkSj ;fn ;s m/kj xSj&ljdkjh miHkksx rFkk fuos'k osQ fy, miyC/ /u esa dehdj nsrs gSa rks mlosQ dksbZ ykHkdkjh izHkko ugha gksaxsA ;fn ljdkj de C;kt ij cSadksa ls m/kj ysrh gS rks {kfriwfrZO;; osQ izHkko eqnzk izlkj tSls gh gksrs gSaA ;s m/kj mu /ujkf'k;ksa dks de ugha djrs tks fd izkbosV fuos'kdrkZvksaosQ fy, vko';d gksrh gSaA vr% O;fDrxr cprksa ls m/kj] c'krsZa fd os mi;ksx dks izHkkfor u djsa] vkSj cSadksa}kjk ubZ eqnzk osQ fuekZ.k ls m/kj] nksuksa gh {kfriwjd O;; dh foÙkh; O;oLFkk esa cM+s lgk;d gksrs gSaA


uksV

yksd foÙk

VkLd izfrdkjh ;k {kfriwjd O;; ls D;k rkRi;Z gS\

lhek;sa (Limitations)µvFkZ'kkfL=k;ksa u bu [krjksa dh vksj Hkh è;ku fnyk;k gS tkss fd mRiknu c<+kus rFkkvf/d jkstxkj eqgS;k djkus osQ fy, ljdkjh O;; dk mi;ksx fd;s tkus esa fufgr gSaA budk laf{kIr o.kZufuEufyf[kr gSµ

(i) loZizFke ;g gks ldrk gS fd ljdkj osQ ikl lkoZtfud fuekZ.k dh leqfpr ;kstuk;sa u gksa vkSj vf/djkstxkj miyC/ djkus osQ uke ij og ,slh ifj;kstukvksa dks gkFk esa ys ys tks csdkj gksa] vuqRiknd gksa rFkk lektosQ dY;k.k esa dksbZ c<+ksÙkjh u djrh gksa] cfYd blosQ foijhr tks leqnk; osQ LokLF; rFkk dk;Z{kerk osQ fy,gkfudkjd gksaA

(ii) nwljs ;g gks ldrk gS fd okf.kfT;d m|keksa dk lapkyu djus esa ljdkj i;kZIr oqQ'ky fl¼ u gksA rhljs]ljdkjh [kpZ osQ fy;s /u dk izcU/ ;fn ?kkVs dh foÙk O;oLFkk }kjk fd;k x;k rks mlls ml le; eqnzkLiQhfrdh n'kk;sa mRiUu gks ldrh gSa tcfd ljdkj dks bl ckr dk Kku u gks fd tc vFkZO;oLFkk eUnh osQ pØO;wgls ckgj fudy vk;s rks fuos'k (investment) dh nj esa fdl izdkj deh dh tk,A dHkh&dHkh lkoZtfudfuekZ.k dk;ZØe ,slh izo`Qfr osQ gksrs gSa (tSls fd cgq&mís';h; ty fo|qr ifj;kstuk,a) ftUgsa vkjEHk djosQ iwjkgh djuk gksrk gS rFkk chp esa ugha NksM+k tk ldrk gSA bUgsa chp esa NksM+ nsus ls bu ij fd;k x;k O;; vuqRikndO;; cu tkrk gSA {kfriwjd ljdkjh O;; ls pw¡fd ljdkj }kjk fy, tkus okys Í.kksa dh ek=kk rFkk muosQ C;ktdk [kpZ c<+ tkrk gS vkSj ljdkj ,d vuko';d cks> osQ uhps nc tkrh gSA vr% vusd fo}ku ;g ilUn ughasdjrs fd jkstxkj dk Lrj mW¡WQpk mBkus rFkk mRiknu c<+kus osQ fy, ljdkjh [kpZ dk mi;ksx fd;k tk,A rFkkfi]vuqHko ;g crkrk gS fd eUnh dh fLFkfr esa mRiknu c<+kus esa rFkk vf/d jkstxkj eqgS;k djkus esa ljdkjh [kpZcM+k vuqowQy izHkko Mkyrk gS] c'krsZa fd bldk mi;ksx vR;Ur lko/kuh rFkk cqf¼eÙkk osQ lkFk fd;k tk,A

18-6-2 eqnzkLiQhfr esa yksd O;; (Public Expenditure in Inflation)

ljdkjh O;; eqnzkLiQhfr vFkkZr~ c<+rh gqbZ dherksa dks fu;fU=kr djus esa lgk;d gks ldrk gSA eqnzkLiQhfr ml

n'kk dk uke gS tcfd fuos'k cprksa ls vf/d gks tkrs gSaA bl fLFkfr esa ljdkj dks pkfg, fd og cs'kh dk

ctV (surplus budget) cuk;s] vFkkZr~ viuh vk; ls de [kpZ djs vkSj bl izdkj cs'kh osQ ctV ls tks

vfrfjDr /u izkIr gks mldk mi;ksx mls vFkZO;oLFkk osQ mu {ks=kksa esa iw¡th miyC/ djkus osQ fy, djuk pkfg,

ftuesa fd iw¡th dh deh vuqHko dh tk jgh gks rkfd vFkZO;oLFkk (economy) dh oqQy mRiknu {kerk esa o`f¼

gks losQA ns'k esa oLrqvksa rFkk lsokvksa dh ek=kk esa o`f¼ djosQ c<+rh gqbZ dherksa dks Hkh jksdk tk ldrk gSA vr%

ljdkjh [kpZ mu ifj;kstukvksa ij fd;k tkuk pkfg, ftlls fd vFkZO;oLFkk dh mRiknu {kerk (productive

capacity) esa rhozxfr ls o`f¼ gksA o`Qf"k osQ {ks=k esa ;fn ,slk djuk gS rks og y?kq lpkbZ ifj;kstukvksa ij rFkk

vPNs fdLe osQ chtksa o vPNh fdLe dh [kkn vkfn osQ mRiknu ij fd;k tk ldrk gSA m|ksx&/U/ksa osQ {ks=k

esa ;fn ,slk ljdkjh [kpZ djuk gS rks og u;s&u;s m|ksxksa dh LFkkiuk rFkk pkyw m|ksxksa osQ foLrkj osQ fy,

lqfo/k,¡ iznku djus esa fd;k tk ldrk gSA rFkkfi] leL;k osQ lek/ku dk ;g igyw osQoy vYifodflr vFkok

fodkl'khy ns'kksa osQ fy, gh lgh fl¼ gks ldrk gS tgk¡ fd mRikn osQ vusd fofHkUu lk/u] vFkkZr~ vusd

o`Qf"k&iQkeZ rFkk iSQDVfj;k¡ vkfn] viuh mRiknu {kerk osQ b"Vre Lrj (optimum level) rd u igq¡ph gksaA

ijUrq tgk¡ mRiknu osQ fofHkUu lk/u] vFkkZr~ o`Qf"k&iQkeZ rFkk iSQDVfj;k¡ vkfn] igys ls gh viuh mRiknu&{kerk

osQ b"Vre Lrj ij dk;Z dj jgs gksa ogk¡ ,sls ljdkjh O;; ls vFkZO;oLFkk ij eqnzkLiQhfr lEcUèkh ncko gh iM+us

dh lEHkkouk jgrh gSA bldk dkj.k ;g gS fd ,slk djus ls yksxksa osQ gkFkksa ls vfrfjDr Ø;'kfDr rks c<+ tk;sxh

fdUrq mRiknu esa mruh o`f¼ ugha gksxh D;ksafd ,sls ns'kksa dh mRiknu&{kerk rks igys gh b"Vre Lrj rd igq¡p

uksV



pqdh gksrh gSA bl fLFkfr ls ljdkj dks pkfg, fd og viuh vk; ls de [kpZ djs vkSj djksa dks fLFkj cuk;s

j[ks] rkfd cs'kh dk ctV cu losQ vkSj eqnzkLiQhfr lEcU/h nckoksa dks jksdk tk losQA

18-7 vkfFkZd fodkl rFkk mUufr esa yksd O;; dk ;ksxnku (Role of Public Expendi-

ture in Economic Development and Growth)

vkfFkZd fodkl (economic development) 'kCn dk iz;ksx vU; dbZ ,sls gh 'kCnksa osQ lkFk feys&tqys :i

esa fd;k tkrk gS tSls fd vkfFkZd mUufr (economic growth), vk£Fkd dY;k.k (economic welfare)]

vk£Fkd izxfr (economic progress) rFkk nh?kZdkyhu ifjorZu (secular change) vkfnA ijUrq 'kqEihVj

(Schumpeter) rFkk Jherh mlqZyk fgDl (Mrs. Ursula Hicks) tSls vFkZ'kkfL=k;ksa us vkfFkZd fodkl ,oa

vkfFkZd mUufr tSls vkerkSj ij iz;qDr gksus okys 'kCnksa osQ chp Hksn fd;k gS vkfFkZd fodkl (economic

development) 'kCn dk iz;ksx vYifodflr ns'kksa dh leL;kvksa osQ lEcU/ esa fd;k tkrk gS vkSj vkfFkZd

mUufr (economic growth) 'kCn mUur ns'kksa dh leL;kvksa ls lEcU/ j[krk gSA Jherh fgDl dk dguk gS

fd vYifodflr ns'kksa (underdeveloped countries) dh leL;k;sa viz;qDr lk/uksa osQ fodkl ls lEcfU/r

gksrh gSa fdUrq mUur ns'kksa (advanced countries) dh leL;k,¡ igys ls gh iz;qDr fd;s tk jgs lk/uksa dh

vksj vf/d mUufr ls lEcfU/r gksrh gSaA vYifodflr ns'kksa dh leL;k rhozxfr ls vkfFkZd fodkl djus dh

vFkkZr~ lekt dh vk; rFkk iSnkokj esa rhoz o`f¼ djus dh gksrh gS fdUrq mUur rFkk fodflr ns'kksa dh leL;k

dk lEcU/ vkfFkZd fLFkjrk dks cuk;s j[kus ls rFkk lekt dh vk; rFkk iSnkokj esa ,d Øfed ,oa yxkrkj o`f¼

djus ls gksrk gSA vr% ;g ckr rks Li"V gS fd tgk¡ rd lekt dh vk; rFkk iSnkokj esa o`f¼ dk iz'u gSa]

vYifodflr ns'kksa dh leL;k,¡ fodflr ns'kksa dh leL;kvksa ls fHkUu gksrh gSaA rFkkfi] vk£Fkd fodkl rFkk

vk£Fkd mUufr esa ljdkjh [kpZ osQ ;ksxnku dk laf{kr foospu ;gk¡ Hkh fd;k tk;sxkA

fodflr rFkk vYifodflr ns'kksa dks ftl lcls cM+h leL;k dk lkeuk djuk gksrk gS og gS] jkstxkj rFkk

vkenfu;ksa esa o`f¼ djus dh leL;kA ljdkjh O;; dk dk;ZØe vusd yksxksa dks jkstxkj iznku djus esa izR;{k

:i ls lgk;d gksrk gSA blls oLrqvksa o lsokvksa osQ fy, bu yksxksa dh ek¡x esa o`f¼ gksrh gS ftlls jkstxkj osQ

volj Hkh vkSj c<+rs gSa dkj.k ;g gS fd ek¡x c<+us ls mRiknu esa Hkh o`f¼ gksrh gS ftlls vkSj vf/d yksxksa

dks jkstxkj feyrk gSA ijUrq ;g ckr osQoy rHkh lR; gksrh gS tc fd o`Qf"k rFkk m|ksxksa esa yxs mRiknu osQ lkèku

mruh {kerk ls mRiknu ugha dj jgs gksrs gS ftruk fd os dj ldrs gSaA ;g os igys ls gh mPpre ;k b"Vre

Lrj ij mRiknu dj jgs gksrs gSa] rks mRiknu rFkk jkstxkj esa o`f¼ dh lEHkkouk,¡ de gks tkrh gSaA bl izdkj]

ljdkjh [kpZ osQ dk;ZØe bl izdkj cuk;s tkus pkfg, fd ftuls mRiknu rks c<+s fdUrq mlosQ lkFk gh lkFk

mRikfnr oLrqvksa dh ek¡x Hkh c<+sA vU; 'kCnksa esa] ^vkfFkZd fLFkjrk osQ lkFk vkfFkZd izxfr* osQ fl¼kUr dks

viuk;k tkuk pkfg,A vr% ljdkjh O;; dk mís'; osQoy ek¡x esa o`f¼ dj nsuk gh ugha] cfYd xSj&ljdkjh

iszj.kk o lkgl dks izksRlkgu nsuk rFkk mldh U;wurkiwfrZ djuk Hkh gksuk pkfg,A ljdkj mRiknu fØ;kvksa rFkk

m|eksa esa izR;{k :i ls izos'k djus osQ fy;s Hkh ljdkjh O;; dj ldrh gS rkfd ek¡x vkSj iwfrZ (laHkj.k) osQ

chp lUrqyu cuk;s j[kus osQ y{; dks izkIr fd;k tk losQA

;fn ljdkjh [kpZ dks mnkjrk osQ lkFk oqQN vkfFkZd o lekftd egÙoiw.kZ enksa&vFkkZr~ f'k{kk rFkk tu&LokLF;]

ifjogu o lapkj rFkk fctyh vkfn osQ lk/uksa dh O;oLFkk ij O;; fd;k tk,] rks xSj&ljdkjh {ks=k dks rhozxfr

ls fuos'k djus rFkk mRiknu o`f¼ djus osQ fy, izksRlkfgr fd;k tk ldrk gSA la{ksi esa] ljdkjh [kpZ dks pkfg,

og mRiknu dks cká fdiQk;rksa (external economies) dh O;oLFkk djus osQ fy, vkxs vk;s vkSj vkUrfjd

fdiQk;rksa (internal economies) dh O;oLFkk djus esa enn djsA blls mRiknu rFkk ek¡x nksuksa esa gh o`f¼


uksV

yksd foÙk

gksxhA vU; 'kCnksaa esa] blls mRiknu rFkk miHkksx c<+sxk vkSj yksxksa dks Js"Brj vk; rFkk Js"Brj thou&Lrj izkIr

gksxkA

ljdkj dks pkfg, fd og ,sls m|eksa (enterprises) dks vius gkFk esa ysus osQ fy, Hkh ljdkjh [kpZ djus

dks rS;kj jgs tks xSj&ljdkjh {ks=k dks vkdf"kZr ugha djrs vFkok ftuesa tkrs gq, izkbosV iw¡th blfy, 'kjekrh

gS D;ksafd muesa ykHk dh lEHkkouk,¡ cgqr de gksrh gSa vFkok ftuesa Hkkjh ek=kk esa iw¡th fuos'k dh vko';drk

gksrh gS vkSj izfriQy ,d yEcs le; osQ ckn izkIr gksrk gSA bl izdkj rhoz xfr ls vkfFkZd fodkl djus osQ

fy, ftu ewyHkwr rFkk vk/kjHkwr m|ksxksa dh vko';drk gksrh gS] tSls fd yksgk o bLikr] v.kq&'kfDr]

cgq&mís'kh; ty&fo|qr ifj;kstuk,a] Hkkjh fo|qr rFkk bUthfu;¯jx vkfn] os blh oxZ osQ m|eksa esa fxus tkrs gSaA

fdUrq fefJr vFkZO;oLFkk (mixed economy) osQ vUrxZr] ljdkjh [kpZ dk mís'; xSj&ljdkjh {ks=k dh enn

djosQ gh iwjk ugha gks ikrk cfYd mls xSj&ljdkjh {ks=k osQ iwjd rFkk vuqiwjd osQ :i esa Hkh dk;Z djuk gksrk

gSA



9. csjkstxkjh dks vkfFkZd oqQlaxBu dk eq[; izrhd ekuk tkrk gSA

10. fuos'k lnk gh O;; osQ cjkcj gksrs gSaA

11. ljdkj }kjk {kfriwfrZ O;; dk vFkZ gksrk gS ?kkVs dh foÙk&O;oLFkk dks viukukA

12. ljdkjh O;; eqnzkLiQhfr dks fu;af=kr djus esa lgk;d ugha gks ldrkA

13. vkfFkZd fLFkjrk osQ lkFk vkfFkZd izxfr osQ fl¼kar dks viuk;k tkuk pkfg,A


• ljdkjh O;; osQ izHkkoksa dk fo'ys"k.k djrs le; MkYVu us ;g Bhd gh dgk gS fd ¶djk/ku rks ,slkgksuk pkfg, fd tks mRiknu esa U;wure deh djs vkSj ljdkjh [kpZ ,slk gksuk pkfg, tks mRiknu esavfèkdre o`f¼ djs] c'krsZ fd vU; ckrsa leku jgsaA¸

• izfrj{kk ij fd;k tkus okyk ljdkjh O;; blfy, vuqRiknd ugha gksrk gS D;ksafd fdlh Hkh jk"Vª esavkUrfjd 'kkfUr mldh cká lqj{kk dh n`f"V ls og vR;Ur vko';d rFkk egÙoiw.kZ gksrk vkSj blosQfcuk ml ns'k osQ vkfFkZd dY;k.k esa Hkh o`f¼ ugha dh tk ldrhA

• oqQN vk/kjHkwr lsokvksa] tSls fd lM+dksa] jsyksa o ¯lpkbZ ifj;kstukvksa vkfn osQ fuekZ.k ij fd;k tkusokyk ljdkjh O;; ns'k dk vkfFkZd fodkl djus esa cM+k lgk;d gksrk gSA

• ljdkj }kjk u;s rFkk pkyw m|ksx&/U/ksa dks vkfFkZd lgk;rk osQ rkSj ij vf/nku (bounties) rFkkmiknku (subsidies) fn;s tkrs gSa vkSj bl izdkj fd;k x;k ;g ljdkjh [kpZ yksxksa osQ lk/uksa dksu;s&u;s m|ksxksa dks [kksyus esa yxkus osQ fy, rFkk pkyw m|ksxksa dk mRiknu c<+kus osQ fy, lgk;d gksrkgSA

• ,slh vusd fn'kkvksa esa fd;k tkus okyk vf/dkf/d ljdkjh [kpZ blfy, okaNuh; gS rkfd fofHkUumi;ksxksa osQ chp leqnk; osQ lk/uksa dk ,slk forj.k fd;k tk losQ ftlosQ loksZÙke ifj.kke gksa vkSj tksfcuk fdlh i{kikr osQ orZeku o Hkfo"; osQ chp lUrqyu j[k losQA¸

• vkfFkZd fLFkjrk (economic stability) vFkkZr~ iw.kZ jkstxkj rFkk ewY;ksa osQ LFkkf;Ro dks cuk;s j[kusosQ fy, Hkh vk£Fkd lk/uksa osQ LFkkukUrj.k (diversion) dks egÙoiw.kZ ekuk tkrk gSA

uksV



• fofHkUu {ks=kksa osQ chp lk/uksa dk LFkkukUrj.k dHkh&dHkh ljdkjh [kpZ osQ }kjk vkfFkZd lk/uksa dkfofHkUu {ks=kksa osQ chp Hkh LFkkukUrj.k fd;k tkrk gSA blesa mRiknu&'kfDr c<+rh gS vkSj izk;% izknsf'kd;k {ks=kh; vlekurkvksa esa Hkh deh vkrh gSA

• Hkkjr tSlh fefJr vFkZO;oLFkk (mixed economy) osQ vUrxZr] tgk¡ fd ljdkjh vkSj xSj&ljdkjhnksuksa gh {ks=k egÙoiw.kZ ;ksxnku djrs gSa] lk/uksa osQ LFkkukUrj.k rFkk dke djus] cpr djus o fuos'kdh ;ksX;rk o bPNk ij ljdkjh [kpZ osQ izHkko dk lEiw.kZ ns'k osQ vkfFkZd fodkl dh n`f"V ls HkkjhegÙo gSA

• tgk¡ osQoy djk/ku dks fy;k tk;sxk rks mlls mRiknu vo#¼ gksxk vkSj tgk¡ osQoy ljdkjh [kpZ dksfy;k tk;sxk] ogk¡ mlls mRiknu esa fuf'pr o`f¼ gksxhA

• ¶ljdkjh [kpZ dh og i¼fr loksZÙke gS ftlesa vk; dh fo"kerkvksa dks de djus dh lcls n`<+ izo`fÙkikbZ tkrh gSA¸ bl izdkj Li"V gS fd [kpZ dh vkjksgh iz¼fr vk; dh vlekurkvksa dks de djrh gSA;gh ugha O;; esa vkjksg.k (Progression) dh nj ftruh rhoz gksrh gS] mlesa vk; dh vlekurkvksa dksde djus dh vFkkZr~ èkuh o fu/Zu oxks± osQ chp dh [kkbZ dks ikVus dh izo`fÙk Hkh mruh vf/d n`<+gksrh gSA

• ;fn fdlh vuqnku osQ dkj.k dksbZ O;fDr mlosQ eqdkcys de dke rFkk cpr djrk gS ftruk fd ogvU; fLFkfr esa djrk] rks blls mldh vk; c<+kus esa vuqnku dk izHkko de gks tk;sxk] vkSj mlosQfoijhr n'kk esa vuqnku osQ izHkkoksa esa o`f¼ gks tk;sxhA

• eUnh dh vof/ esa xSj&ljdkjh [kpZ dh deh dks iwjk djus osQ fy, rFkk vkfFkZd fLFkjrk vFkok jk"Vªh;vFkZO;oLFkk dks mlosQ vuqowQyre Lrj ij cuk;s j[kus osQ fy, tks ljdkjh [kpZ fd;k tkrk gS og vkerkSj ij izfrdkjh ;k {kfriwjd dgk tkrk gSA

• eqnzkLiQhfr ml n'kk dk uke gS tcfd fuos'k cprksa ls vf/d gks tkrs gSaA bl fLFkfr esa ljdkj dkspkfg, fd og cs'kh dk ctV (surplus budget) cuk;s] vFkkZr~ viuh vk; ls de [kpZ djs vkSj blizdkj cs'kh osQ ctV ls tks vfrfjDr /u izkIr gks mldk mi;ksx mls vFkZO;oLFkk osQ mu {ks=kksa esa iw¡thmiyC/ djkus osQ fy, djuk pkfg, ftuesa fd iw¡th dh deh vuqHko dh tk jgh gks rkfd vFkZO;oLFkk(economy) dh oqQy mRiknu {kerk esa o`f¼ gks losQA


• fuos'k (Invest)µiw¡th yxkuk

• viO;; (Waste)µfi+Qtwy[kphZ

• voLiQhfr (Deflation)µeqnzk vkSj ewY;ksa esa dehA


1- izR;{k rFkk ijks{k izHkko ls vkidk D;k rkRi;Z gS\

2- O;; fdrus izdkj osQ gksrs gSa\ o.kZu djsaA

3- vkjksgh] vuqikrh rFkk vojksgh O;; osQ ;ksxnkuksa dk o.kZu djsaA

4- fl¼ djsa fd csjkstxkjh vk£Fkd vfLFkjrk dk gh ifj.kke gSA

5- vk£Fkd fLFkjrk oSQls mRiUu gksrh gS\


uksV

yksd foÙk


1. ijks{k 2. vkfFkZd 3. eanh 4. mRiknu

5. vuqiwjd 6. (v) 7. (c) 8. (l)

9. lR; 10. vlR; 11. lR; 12. vlR;

13. lR;A






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bdkbZ—19% lkoZtfud ctV

bdkbZµ19: lkoZtfud ctV

(Public Budget)


mís'; (Objectives)


19.1 ctV dh ifjHkk"kk (Definition of Budget)

19.2 ctV osQ vko';d rRo (Essential Elements of Budget)

19.3 ctV izfØ;k (Budgetary Process)

19.4 ctV fl¼kar (Budgetary Theory)

19.5 ctV oxhZdj.k (Budgetary Classification)





mís'; (Objectives)


• ctV dh ifjHkk"kk tkuus gsrqA

• ctV osQ vko';d rRo dks le>us gsrqA

• ctV fuekZ.k dh izfØ;k dh tkudkjh izkIr djus osQ fy,A

• ctV laca/h fl¼karksa ls voxr gksus esaA


fdlh Hkh ns'k dh vFkZO;oLFkk esa ctV dk cgqr cM+k egÙo gksrk gSA bldk dkj.k ;g gS fd blls ljdkj dhvkfFkZd fØ;kvksa dh Nk;k u”kj vkrh gSA ctV ,d gh lkFk ,d izfrosnu] ,d vuqeku rFkk ,d izLrko gSA;g ,d ,slk midj.k gS ftlls foÙkh; iz'kklu dh lHkh fØ;k,¡ tqM+h gksrh gSaA

orZeku lnh esa ctV osQ Lo:i ,oa ljdkj osQ dk;Z esa vkewy cnyko gq, gSaA bu cnykoksa ij jktuhfrdO;oLFkk] vkfFkZd fl¼kar] izca/dh; n`f"Vdks.k] ys[kk fl¼kar rFkk yksd iz'kklu dk Hkh izHkko iM+k gSA vk/qfudctV fo/kf;dk osQ izfr mÙkjnk;h rks gksrk gh gS] lkFk gh blesa ;kstuk rFkk izca/ osQ rRo dks Hkh 'kkfey djfy;k x;k gSA


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19-1 ctV dh ifjHkk"kk (Definition of Budget)

ns'k dh vFkZO;oLFkk esa ctV dk egÙoiw.kZ LFkku gS D;ksafd ctV ls ljdkj dh vk£Fkd fØ;kvksa dk izfrfcEc>ydrk gSA lk/kj.k 'kCnksa esa] ctV xr o"kZ osQ ys[kksa dk ok£"kd foÙkh; fooj.k rFkk vkus okys o"kZ osQ fy,jktLo vkSj O;; dk vuqeku gSA

orZeku esa ctV dks xqIr ugha j[kk tkrk oju~ bls laln esa izLrqr fd;k tkrk gS ,oa leLr lekpkj&i=kksa esa blsizdkf'kr fd;k tkrk gSA ,slk ekuk tkrk gS fd orZeku vFkZ esa ctV dk iz;ksx 1773 esa 'kq: fd;k x;kA ;gk¡ge ctV dh oqQN izeq[k ifjHkk"kkvksa ij fopkj djsaxsµ

fiQ.Mys f'kjkt (Findlay Shirras) osQ vuqlkj] ¶la{ksi esa ctV fiNys o"kZ dh izkfIr;ksa vkSj O;; dkfooj.k ,oa vkus okys o"kZ dh izkfIr;ksa rFkk O;; dk vuqeku gSA ;fn ctV esa ?kkVk gS rks ctV esa mldh iw£rosQ izLrko Hkh 'kkfey gksrs gSa rFkk ;fn vkf/D; jgrk gS rks mlosQ foHkkftr fd, tkus dk Hkh fooj.k gksrk gSA¸

izks- Vsyj (Taylor) osQ 'kCnksa esa] ¶ctV ljdkj dh vfr egÙoiw.kZ foÙkh; ;kstuk gSA ctV] izR;kf'kr vk;,oa izLrkfor O;; osQ vkdyuksa dks ctV o"kZ osQ fy, ,d lkFk izLrqr djrk gSA¸

izks- MkYVu (Dalton) dk fopkj gS fd ¶lUrqfyr ctV dh lkekU; /kj.kk ;g gS fd ,d le;kof/ esa vk;esa vkf/D; gksrk gS vFkok de&ls&de og O;; dh rqyuk esa de ugha gksrhA¸

foyksch (W. F. Willoughby) osQ vuqlkj] ¶ctV ,d gh lkFk ,d izfrosnu] ,d vuqeku rFkk ,d izLrkogSA lkFk gh ;g ,d ,slk midj.k gS ftlosQ lkFk foÙkh; iz'kklu dh leLr izfØ;k,¡ lglEcfU/r gksrh gSa]mudh rqyuk dh tkrh gS ,oa leUo; fd;k tkrk gSA¸

mi;qZDr ifjHkk"kkvksa osQ vk/kj ij dgk tk ldrk gS fd ¶ctV lkoZtfud O;; rFkk lkoZtfud vk; dk vuqekugS tks lkekU;r% foÙkh; o"kZ osQ vUr esa vkxkeh o"kZ osQ fy, cuk;k tkrk gSA blesa fuf'pr mís';ksa dks izkIr djusosQ fy, ljdkj dh Li"V uhfr;ksa dk mYys[k gksrk gSA¸

uksV~l ,slk ekuk tkrk gS fd ctV dk iz;ksx 1775 esa 'kq: fd;k x;kA

19-2 ctV osQ vko';d rRo (Essential Elements of Budget)

ctV dh ifjHkk"kk tku ysus osQ ckn la{ksi esa ctV osQ vko';d rRoksa dk foospu bl izdkj gSµ

(1) ctV vof/µlkekU; :i ls ctV dh vof/ ,d o"kZ gksrh gSA ;g ckr nwljh gS fd O;; osQ vkf/D;dks ns[krs gq, mlh o"kZ esa iwjd ctV Hkh izLrqr fd;k tk;sA

(2) ctV dk vk/kj udn jkf'kµctV cgh[kkrs osQ vk/kj ij ugha oju~ udnh osQ vk/kj ij rS;kj fd;ktkrk gS vFkkZr~ ljdkj dks leLr vk; jksdM+ esa izkIr gksxh rFkk O;; Hkh jksdM+ esa djuk gksxkA

(3) lefUor :iµbldk vFkZ ;g gS fd ctV ljdkj dh leLr fØ;kvksa osQ fy, lefUor :i ls izLrqrfd;k tkrk gS ftlls ns'k dh lEiw.kZ vk£Fkd fLFkfr dh tkudkjh fey losQA

(4) ys[kksa dh lekurkµu osQoy osQUnz ljdkj osQ ys[kksa esa izR;sd o"kZ lekurk jguh pkfg, oju~ jkT;ksa osQys[ks Hkh leku gksus pkfg, rkfd fofHkUu jkT;ksa osQ ctV dh rqyuk dh tk losQA

(5) ldy (Gross) jkf'k dk mYys[kµctV 'kq¼ jkf'k osQ vk/kj ij ugha oju~ ldy jkf'k osQ vk/kjij rS;kj fd;k tkrk gSA vk; dks O;; ?kVkdj ugha fn[kk;k tkrk oju~ vk; vkSj O;; dk i`Fko~Q&i`Fko~QmYys[k fd;k tkrk gSA

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(6) vk;&O;; enksa dk foHkktuµlkekU; :i esa ctV esa vk;&O;; dh enksa dks nks Hkkxksa esa foHkkftrfd;k tkrk gSµiw¡th ys[kk rFkk jktLo ys[kk] bls vkxs Li"V fd;k x;k gSA

(7) O;; lekfIr (Lapse) fu;eµctV dh ;g ekU;rk jgrh gS fd ;fn LohÑr jkf'k dks ml fo'ks"k o"kZesa O;; u fd;k tk; rks og jkf'k ljdkj dks okil djuh gksrh gSA mls vxys o"kZ osQ fy, vkf/D;osQ :i esa iz;qDr ugha fd;k tk ldrkA

(8) oSKkfud vk/kj rFkk oqQ'ky foÙkh; izcU/µctV dk vk/kj oSKkfud gksuk pkfg, vFkkZr~ mldkfuekZ.k fuf'pr fu;eksa osQ vuqlkj gksuk pkfg, rFkk vuqekuksa dk oqqQ'ky foÙkh; izcU/ fd;k tkuk pkfg,ftlls vuqeku ,oa okLrfodrk esa vf/dre lekurk jgsA

(9) vk£Fkd izxfr dk lwpdµctV dk fuekZ.k bl n`f"Vdks.k ls fd;k tkuk pkfg, fd mlls ns'k dhvk£Fkd izxfr dk lgh izfrfcEc Kkr gks losQA



1. ctV dk iz;ksx --------- esa 'kq: fd;k x;kA

2. --------- ljdkj dh vfr egÙoiw.kZ foÙkh; ;kstuk gSA

3. lkekU; :i ls ctV dh vof/ --------- o"kZ gksrh gSA

4. ctV --------- jkf'k osQ vk/kj ij rS;kj fd;k tkrk gSA

5. ctV dk vk/kj --------- gksuk pkfg,A

19-3 ctV izfØ;k (Budgetary Process)

ctV fuekZ.k dh izfØ;k fuEu pkj pj.kksa ls gksdj xqtjrh gSµ

(d) ctV dh rS;kjh (Preparation of the Budget)µbls lwphdj.k (Formulation) Hkh dgk tkldrk gSA ctV fuekZ.k dh rS;kjh dbZ eghuksa rd pyrh jgrh gS] fdUrq fodkl'khy ns'kksa esa ;g izfØ;koqQN gh lIrkgksa esa lekIr gks ldrh gSA bl pj.k esa dk;Zikfydk }kjk jktLo rFkk O;; dk vfxzevuqeku yxk;k tkrk gSA

([k) vuqeksnu (Authorization)µf}rh; pj.k esa dk;Zikfydk }kjk izLrqr ctV dks fo/kf;dk dhLohÑfr ysuh iM+rh gSA

(x) vuqikyu (Implementation)µfo/kf;dk dh LohÑfr fey tkus osQ i'pkr~ iz'kklu }kjk jktLo,d=k fd;k tkrk gS rFkk LohÑr enksa ij LohÑr jkf'k [kpZ dh tkrh gSA

(?k) vfUre pj.k esa bl ckr dh tk¡p dh tkrh gS fd fo/kf;dk }kjk LohÑfr izkIr gksus osQ ckn ctV dkfØ;kUo;u lgh <ax ls gqvk ;k ughaA ;g fu;U=k.k dk;Z gS vkSj bls ys[kk (accounts) rFkk ys[kk&ijh{kk(audit) osQ ekè;e ls lEiUu fd;k tkrk gSA fo/kf;dk dh lfefr;k¡ Hkh bl dk;Z dks djrh gSaA

19-3-1 ctV osQ mís'; (Objectives of Budget)

ctV osQ ekè;e ls dbZ mís';ksa dks izkIr djus dh dksf'k'k dh tkrh gSA fuEu izeq[k mís'; gSaµ

(d) uhfr fuekZ.k osQ fy, ctV <k¡pk rS;kj djrk gSA blosQ fy, mís';ksa rd igq¡pus osQ fy, tks dk;Z djukgksxk muosQ lEcU/ esa fu.kZ; fy;k tkrk gSA fu.kZ; ;g ysuk gksrk gS fd fofHkUu izfrLi/hZ oSdfYidizLrkoksa esa ls fdls pquk tk;s rkfd fo'ks"k jk"Vªh; mís';ksa dks izkIr fd;k tk losQA bl ckr dk Hkh fu.kZ;ysuk gS fd D;k vusd mís';ksa dks ,d lkFk izkIr fd;k tk ldrk gSA


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([k) uhfr dks ykxw djus dk ctV ,d ekè;e gS\ ;gk¡ dk;Z{kerk rFkk ferO;f;rk osQ ekin.M dks ykxwfd;k tkrk gS vFkkZr~ uhfr&lEcU/h fu.kZ;ksa dks U;wure ykxr }kjk izkIr djus dk iz;Ru fd;k tkrk gSA

(x) ctV dkuwuh fu;U=k.k dk ,d ekè;e gSA ctV&lEcU/h lHkh fu.kZ; vf/fu;eksa dk :i ysrs gSaA dkuwuhfu;U=k.k ij cy nsus dk dkj.k gS vf/dkjksa dk nq#i;ksx jksduk rFkk lkoZtfud iQ.M dks xyr bLrsekyls cpkukA

(?k) ctV nLrkost vrhr dh fØ;kvksa] orZeku fu.kZ;ksa rFkk Hkkoh lEHkkoukvksa osQ fo"k; esa yksxksa dks tkudkjhiznku djus dk Ïksr gks ldrk gSA ctV izfØ;k dk;Zikfydk rFkk fo/kf;dk dks volj iznku djrh gSfd os vius fu.kZ;ksa rFkk dk;ks± osQ vkSfpR; dks le>k losaQA

mijksDr foospuk ls Li"V gS fd ctV osQ vusd mís'; gksrs gSa rFkk dHkh&dHkh muesa la?k"kZ gks ldrk gSA pw¡fdlHkh mís'; egÙoiw.kZ gSa] vr% muls vkilh la?k"kZ dks le>kSrs osQ }kjk lqy>kuk t:jh gSA

VkLd ctV fuekZ.k dh izfØ;k osQ fofHkUu pj.kksa dk mYys[k djsaA

19-3-2 ctV dk cnyrk Lo:i (Changing Character of Budgeting)

orZeku lnh esa ctV osQ Lo:i ,oa ljdkj osQ dk;Z esa vkewy ifjorZu gq, gSaA fdUrq] ;g fodkl dksbZ ;kstukc¼:i esa ugha gqvk gS] cfYd Lor% gq, gSaA bu ifjorZuksa ij vusd rÙoksa dk izHkko iM+k gS] tSls] jktuhfrdO;oLFkk] vk£Fkd fl¼kUr] izcU/dh; n`f"Vdks.k] ys[kk fl¼kUr rFkk yksd iz'kklu dk vkpj.kA bu lkekU; rÙoksaosQ vfrfjDr oqQN fo'ks"k ?kVukvksa dk Hkh izHkko iM+rk gSA fuEu izeq[k ?kVuk,¡ gSaµ

(d) nks fo'o;q¼ rFkk buosQ ifj.kkeLo:i yksd O;; esa o`f¼_

([k) 1930 dh egku~ vk£Fkd eanh vkSj blosQ iQyLo:i jkT; rFkk jktdks"kh; uhfr osQ n`f"Vdks.k esa ifjorZu_

(x) f}rh; fo'o;q¼ osQ i'pkr~ yksd&O;; esa vR;f/d o`f¼_

(?k) vk£Fkd fLFkjhdj.k dh vko';drk rFkk iw.kZ jkstxkj dh izkfIr_ vkSj

(Ä) vk£Fkd fodkl rFkk o`f¼ rFkk mlesa jkT; dh HkwfedkA

ljdkjh ctV osQ ikjEifjd vè;;u esa nks rÙoksa ij fo'ks"k è;ku fn;k tkrk Fkk] ;Fkk] (d) ljdkjh ctV rFkkys[kk O;oLFkk dk iw.kZ fooj.k] rFkk ([k) fo/kf;dk rFkk vkWfMV osQ fØ;kdykiA bl oxZ esa LVkseZ (Stourm)

dh izQkalhlh O;oLFkk] MW;wjsy (Durell) dh fczfV'k lalnh; O;oLFkk rFkk foyksch (Willoughby) dhvejhdh O;oLFkk osQ vè;;u dks j[kk tk ldrk gSA 1920 rFkk 1930 osQ n'kdksa esa ljdkjh ctVksa esa fuEufo"k;ksa dk vè;;u fd;k tkrk Fkkµ

(d) iz'kkldh; izfØ;k dk fo'ys"k.k_

([k) ctV rFkk foÙkh; ,tsfUl;ksa osQ rFkk O;; djus okys foHkkxksa osQ eè; lEcU/_ rFkk

(x) Lok;Ùkrk osQ ekeys ,oa dk;Zikfydk rFkk fo/kf;dk osQ eè; vkSj dk;Zikfydk dh fofHkUu 'kk[kkvksa osQeè; vf/dkjksa dks lkSaiukA

osQUl dh ØkfUr osQ iQyLo:i jk"Vªh; vk; ys[kk dk fo'kn vè;;u 'kq: gqvkA bldk ifj.kke ;g gqvk fdctV dk fuekZ.k lef"V vk£Fkd <kaps osQ vUrxZr fd;k tkus yxkA nks fo'o;q¼ksa osQ eè; dh ,d vkSj izeq[k?kVuk Fkh] 1920 osQ n'kd osQ mÙkjk¼Z esa osQUnzh; ;kstuk dk viuk;k tkukA f}rh; fo'o;q¼ osQ i'pkr~fodkl'khy ns'kksa us LorU=krk izkfIr osQ ckn fodkl ;kstuk dks viuk;kA bl dkj.k ctV osQ le{k u;s elysvk x;sA bu lcdk ifj.kke ;g gqvk fd vkS|ksfxd rFkk fodkl'khy ns'kksa esa ctV izfØ;k esa lq/kj fd;s x;sAblh flyflys esa fu"iknu ctV (Performance Budgeting)] ;kstukdj.k] izksxzk¯ex rFkk cts¯Vx O;oLFkk(PPBS) ,oa 'kwU; vk/kj ctV (Zero Base Budgeting) dk fodkl gqvkA

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ikjEifjd ctV esa fuEu ckrksa ij cy fn;k tkrk Fkkµ

(i) ,drk (Unity)µljdkj dh lHkh izkfIr;ksa (receipt) dks lesfdr :i esa ,d lkekU; fuf/ osQvUrxZr lHkh yksd O;; osQ foÙk iks"k.k osQ fy, j[kukA

(ii) fu;ferrk (Regularity)µizfro"kZ ctV dk fuekZ.kA

(iii) ;FkkFkZrk (Accuracy)µfdlh Bksl foÙkh; O;oLFkk osQ fy, ctV vuqeku dk lgh rFkk fo'oklhgksuk t:jh gSA ctV vuqekuksa dks tkucw>dj u rks de fn[kkuk pkfg, vkSj u gh vf/dA Hkkjrh;ctV osQ lEcU/ esa vDlj ;g dgk tkrk gS fd jktLo vuqeku dks de djosQ fn[kk;k tkrk gS rFkkyksd O;; dks c<+k&p<+kdj crk;k tkrk gSA ;g vuqfpr gSA vr% ;g t:jh gS fd ;FkklaHko dj,oa O;; lEcU/h ctV vuqeku okLrfodrk osQ fudV gksaA

(iv) Li"Vrk (Clarity)µctV bl rjg ls rS;kj fd;k tkuk pkfg, fd lekt rFkk turk osQ izfrfuf/bls le> losaQ rFkk bldh foospuk dj losaQA

(v) izpkj (Publicity)µpw¡fd ctV lkoZtfud nLrkost gS] vr% bldh fo"k;&lwph dh tkudkjhlekt dks gksuh pkfg,A

(vi) ifjpkyu i;kZIrrk (Operational Adequacy)µpw¡fd ctV ljdkj osQ vUrxZr iz'kklu dk;U=k gS] vr% bls ifjpkyu ;ksX; gksuk pkfg,A

(vii) mÙkjnkf;Ro (Accountability)µjktLo ,oa O;; vuqekuksa dh fo/kf;dk }kjk LohÑfrA

D;k vki tkurs gSa nks egk;q¼ksa osQ eè; dh ,d vkSj izeq[k ?kVuk Fkh] 1920 osQ n'kd osQ mrjk¼Z esa osQUnzh;

;kstuk dk viuk;k tkukA

vk/qfud ctV fo/kf;dk osQ izfr mÙkjnk;h rks gksrk gh gS] lkFk gh blesa ;kstuk rFkk izcU/ osQ rÙodks Hkh 'kkfey dj fy;k x;k gSA buosQ vfrfjDr] ctV jk"Vªh; uhfr fu/kZj.k dk izeq[k ;a=k Hkh gks x;kgSA ,sls ctV fuEu rhu mís';ksa dks lUrq"V djrs gSaµ

(d) mÙkjnkf;Ro (Accountability)µctV osQ bl igyw ij yksd iz'kklu] jktuhfr 'kkL=k rFkk ys[kk dkizHkko gSA yksd iz'kklu dk izHkko eU=kky;ksa] ys[kk rFkk ys[k&ijh{kk ,tsfUl;ksa ij iM+rk gSA jktuhfr'kkL=k dhlgk;rk ls fo/kf;dk ljdkj osQ lEcU/ksa] lk/uksa osQ vkcUVu osQ fu/kZj.k dh jktuhfrd izfØ;k vkfn dhfoospuk dh tkrh gSA ys[kk esa vkWfMV] izcU/dh; ys[kk vkfn 'kkfey gSaA

([k) dk;Z{kerk&lEcU/h fu;U=k.k (Efficiency Control)µctV osQ bl igyw ij vFkZ'kkL=k] ys[kk]yksd&iz'kklu rFkk jktuhfr 'kkL=k dk izHkko iM+rk gSA vkcUVu esa dk;Z{kerk] mRiknu rFkk forj.k tSls {ks=kvFkZ'kkL=k osQ nk;js esa vkrs gSaA ykxr dh eki ys[kk osQ mi;ksx yksd iz'kklu ls lEcfU/r gSaA jktuhfr 'kkL=kosQ {ks=k esa tks fo"k; vkrs gSa] os gSaµljdkj dk nk;jk] yksd O;; dh lhek rFkk futhdj.kA

(x) vk£Fkd fu;U=k.k (Economic Control)µ;g osQoy vFkZ'kkL=k osQ nk;js esa vkrk gSA ;gk¡ jktdks"kh;uhfr] ok£"kd ctV dk vk£Fkd <k¡pk] dj rFkk O;; Hkkj ,oa forj.k lEcU/h ekeyksa dh foospuk dh tkrh gSA

;|fi ctV izfØ;k dk fo'ys"k.k jktuhfr 'kkL=k dk vax gS rFkkfi vFkZ'kkfL=k;ksa osQ fy, vk£Fkd uhfr osQ ;U=kosQ :i esa vR;f/d egÙoiw.kZ gSA

19-4 ctV fl¼kUr (Budgetary Theory)

bl 'kh"kZd osQ vUrxZr bl fo"k; dk vè;;u fd;k tkrk gS fd ctV lUrqfyr gksuk pkfg, vFkok vlUrqfyrAbl lEcU/ esa nks n`f"Vdks.kksa dh ppkZ dh tkrh gSµ


uksV

yksd foÙk

19-4-1 Dykfldy nf"Vdks.k (Classical Viewpoint)µlarqfyr ctV (Balanced Budget)

Dykfldy ys[kdksa osQ vuqlkj ctV dk lkj gS jktLo rFkk O;; osQ eè; lUrqyuA ;g /kj.kk O;fDrxr vkpj.kosQ lkn`'; (analogy) ij vk/kfjr gSA ftl izdkj O;fDr dks viuh vk; ls vf/d [kpZ ugha djuk pkfg,mlh izdkj ljdkj dks pkfg, fd og vius O;; dks vk; dh lhek osQ vUnj gh lhfer j[ksA ,Me fLeFk osQ'kCnksa esa] ¶izR;sd lhfer ifjokj osQ vkpj.k esa tks le>nkjh gS og ,d cM+s jkT; osQ lEcU/ esa 'kk;n gh ew[kZrkgks ldrh gSA¸1 ;q¼ tSlh ladVdkyhu fLFkfr gh bl fl¼kUr dk viokn gks ldrh gSA vBkjgoha rFkk mUuhlohalfn;ksa osQ fpUru dks blh /kj.kk us izHkkfor fd;kA cSLVsoy us fuEu 'kCnksa esa bl fopkj dks Li"V fd;k gSµ

¶lkekU; ifjfLFkfr;ksa esa] foÙkh; fØ;kvksa osQ bu nks i{kksa osQ eè; lUrqyu gksuk pkfg,A vk; dh rqyuk esa O;;dks vf/d ugha gksuk pkfg, ---- dj jktLo dks mruk gh olwy djuk pkfg, ftruk O;; dh vnk;xh osQ fy,t:jh gSA¸

ctV esa ?kkVk dh lEHkkouk ls cpus osQ fy, cSLVkcqy us lykg nh fd ljdkj dks ctV esa ekewyh vfrjsd(surplus) dk y{; j[kuk pkfg,A ,slk crk;k x;k fd ;fn lUrqfyr ctV osQ y{; dks R;kx fn;k x;k rksifj.kke gksxk viO;; ftlls ns'k dh le`f¼ #d tk;sxh vkSj vUrr% foÙkh; loZuk'k dh vksj dne c<s+xkA

izQkal esa ,Me fLeFk dks yksdfiz; cukus okys vFkZ'kkL=kh ts- ch- ls (J. B. Say) Hkh vlUrqfyr ctV osQ mrusgh dêðj fojks/h FksA mudk dguk Fkk fd viO;;h (Wasteful) yksd [kpZ osQ dkj.k gh ctV esa ?kkVk gksrkgSA yqV~t us lUrqfyr ctV dks foÙkh; fLFkjrk dk izrhd ekukA lkFk gh] ;g Hkh crk;k fd ,slk ctV futhiz;klksa dks nh?kZdkyhu izsj.kk iznku djrk gS vlUrqfyr ctV ,slk djus esa v{ke gSA

Dykfldy vFkZ'kkfL=k;ksa dk lUrqfyr ctV fl¼kUr iw.kZ jkstxkj dh ekU;rk ij vk/kfjr gSA bu vFkZ'kkfL=k;ksa dhekU;rk Fkh fd iw.kZ jkstxkj lkekU; fLFkfr gSA iw.kZ jkstxkj dh fLFkfr esa ctV ?kkVk osQ fy, foÙk yksd m/kjls izkIr gksrk gSA yksd ½.k dk vFkZ gS futh jkstxkj ls gVkdj lk/uksa dks lkoZtfud :i esa yxkukA lEiw.kZDykfldy vFkZ'kkL=k dh ;gh ekU;rk jgh gS fd lkoZtfud mi;ksx dh rqyuk esa futh {ks=k esa lk/uksa dk vfèkdmRiknd mi;ksx gksrk gSA nwljk roZQ ;g Fkk fd ½.k osQ }kjk ?kkVs dh foÙk O;oLFkk dj dh rqyuk esa ded"Vnk;d gSA vr% ctV ?kkVk mÙkjnkf;Roghurk dks tUe nsrk gSA dgus dk rkRi;Z ;g gS fd vlUrqfyr ctVosQ vUrxZr yksd O;; dk vuko';d foLrkj gksxkA rhljh ckr ;g gS fd Dykfldy vFkZ'kkfL=k;ksa dh /kj.kkyksd O;; osQ lEcU/ esa vk/qfud vFkZ'kkfL=k;ksa ls fHkUu gSA yksd ½.k osQ dkj.k yksd O;; osQ fy, vkSj vfèkdfoÙk tqVkuk dfBu gks tkrk gSA dkj.k ;g gS fd ½.k ij u osQoy C;kt dk Hkqxrku djuk iM+rk gS] cfYdewy/u dks okil Hkh djuk gksrk gS vkSj bu lc osQ fy, vfrfjDr dj yxkus dh t:jr gksrh gSA

lUrqfyr ctV osQ fl¼kUr esa ;g Lohdkj ugha fd;k x;k fd csjkstxkjh dk lekIr djuk ctV uhfr dk y{;gSA blfy, ctV&lEcU/h bl /kj.kk dks fdlh fo'ks"k leL;k dk lkeuk djuk ugha iM+k fdUrq osQfUl;u ØkfUrus ;g Li"V dj fn;k fd lUrqyu esa gksrs gq, Hkh vFkZO;oLFkk esa vuSfPNd csjkstxkjh cM+s iSekus ij fo|ekujg ldrh gSA ;g Hkh crk;k fd iw.kZ jkstxkj dh izkfIr osQ fy, ekSfnzd uhfr Hkh vf/d dkjxj ugha gksrh gSAvr% ctV uhfr dh lgk;rk ysuh iM+sxh vkSj rc lUrqfyr ctV osQ fl¼kUr dk dksbZ egÙo ugha jg tkrk gSA

larqfyr ctV esa yksd O;; yksd jktLo ls vf/d ugha gksrk gSA MkYVu2 (Dalton) dk dguk gS fd ;gk¡ rhuizkjfEHkd iz'u mBrs gSaA (i) yksd O;; esa D;k&D;k 'kkfey djuk pkfg,\ (ii) jktLo* esa D;k&D;k 'kkfey djukpkfg,\ (iii) fdl vof/ esa ctV dks larqyu esa jguk pkfg,\

yksd O;; osQ lEcU/ esa MkYVu dk dguk gS fd blls yksd ½.k osQ lHkh Hkqxrku dks i`Fko~Q j[kuk pkfg,Amlh rjg oSls yksd fuekZ.k (public works) ij [kpZ] ftldk foÙk iks"k.k ½.k osQ }kjk gksrk gS] dks Hkh 'kkfeyugha djuk pkfg,A mudk dguk gS fd ctV dk pkyw ctV (Current Budget) rFkk iw¡th ctV esa foHkktu

1. “What is prudence in the conduct of every private family can scarcely by folly in that ofa great kingdom.” —Adam Smith, Wealth of Nations.

2. H. Dalton, Principles of Public Finance, 1947, p. 301.

uksV



dfBu ugha gSA MkYVu osQ dgus dk rkRi;Z ;g gS fd fliZQ pkyw ctV dks gh larqfyr gksuk pkfg,A jktLo osQlEcU/ esa vf/d dfBukbZ gSA dj jktLo dks rks 'kkfey djuk gh gS] fdUrq lHkh iw¡thxr izkfIr;ksa dks vyxj[kuk pkfg,A lkoZtfud iw¡thxr lEifÙk (public capital assets) esa deh e`rd Hkkj yksd ½.k (deadweight public debt) esa o`f¼ osQ leku gSA blfy, mUgksaus larqfyr ctV dh fuEu ifjHkk"kk dhµ

ge mls larqfyr ctV dgsaxs ftlesa ys[kk vof/ esa 'kq¼ e`rd Hkkj lkoZtfud ½.k esa o`f¼ ugha gksrh gSA1

vusd fodkl'khy rFkk oqQN fodflr ns'kksa esa ljdkjh ctV dks nks Hkkxksa esa foHkkftr fd;k tkrk gS ;Fkk] pkyw;k jktLo ctV (Current or revenue budget) rFkk iw¡th ;k fofu;ksx ctV (Capital or investmentBudget) vFkkZr~ izkfIr (Receipt) i{k rFkk O;; (Expenditure) i{k gSaA uhps nksuksa ctVksa dh izkfIr rFkkO;; i{kksa esa 'kkfey fofHkUu enksa dks fn[kk;k x;k gSµ

jktLo ctV (Revenue Budget)

jktLo (Revenue) O;; (Expenditure)

1- dj jktLo 1- oLrqvksa rFkk lsokvksa dh pkyw [kjhn

2- xSj&dj jktLo 2- C;kt dk Hkqxrku

(d) yksd m|eksa osQ ykHk 3- yksd m|eksa dks lfClMh rFkk gLrkUrj.k Hkqxrku

([k) iz'kklfud iQhl 4- iwath mi;ksx O;;

(x) tqekZuk rFkk tCrh 5- vU;

(?k) ljdkjh lEifÙk dh fcØh

(Ä) vU;

jktLo µ O;; ¾ fucy pkyw vfrjsd ;k ?kkVk ¾ fucy cpr ;k ?kkVk

iw¡th ctV (Revenue Budget)

izkfIr;k¡ (Receipts) O;; (Expenditure)

1- pkyw jktLo ls izkIr vfrjsd 1- HkkSfrd fuos'k

2- iw¡th miHkksx HkÙkk 2- ekStwnk ifjlEifÙk dh [kjhn

3- fucy ½.k (Net Borrowing) 3- fuoy m/kj (Net loans)

4- fons'kksa ls izkIr vuqnku

uksV~l izkfIr;k¡ µ O;; ¾ udn 'ks"k esa ifjorZu

iw¡th miHkksx HkÙkk (Capital Consumption allowance) HkkSfrd iawth osQ ewY;&ßkl dk vuqeku gS tksvizpyu (obsolescence) rFkk f?klkoV (depreciation) osQ ifj.kke gksrs gSaA ;g jktLo ctV osQ fy, O;;gS] rks iwath ctV osQ fy, vk;A dbZ ns'kksa esa bl en dks ctV esa fn[kk;k gh ugha tkrk gSA

larqfyr ctV osQ fuEu vFkZ gks ldrs gSaµ

1. “We may defined a budget as being balanced if during the accounting period there is noincrease in the net deadweight public debt.” —Ibid., pp. 302-3.


uksV

yksd foÙk

(i) jktLo ctV esa jktLo dk O;; osQ cjkcj gksukA vr% bl ctV esa u rks vfrjsd gksxk vkSj u gh ?kkVkA ;fnO;; dh rqyuk esa jktLo vf/d gks rks mls vfrjsd ctV (Surplus Budget) dgk tk,xkA blosQ foijhrjktLo dh rqyuk esa O;; osQ vf/d gksus ij mls ?kkVs dk ctV (Deficit debt) dgk tkrk gSA lUrqfyr ctVdh fLFkfr esa fuf/d ½.k (Funded debt) dh vko';drk ugha gksrh gSA (fuf/d ½.k og gS ftls ,d o"kZosQ vUnj gh okil dj fn;k tkrk gSA)

(ii) larqfyr ctV osQ lEcU/ esa nwljh /kj.kk ;g gS fd pkyw O;; dk foÙk iks"k.k pkyw jktLo (dj jktLo$ xSj dj jktLo) osQ }kjk gksrk gS rFkk iw¡th ctV nksuksa gh larqyu esa jgrs gSaA

(iii) larqfyr ctV dh rhljh /kj.kk og gS tgk¡ lexz larqyu (overall balance) dh ckr dgh tkrh gSA ,slslarqyu esa fo'ys"k.k esa jktLo ,oa iw¡th ctVksa dks lkFk feykdj ns[kk tkrk gS rFkk jktLo ,oa iwath ctVksa esavyx&vyx larqyu dh ckr ugha dgh tkrh gSA ,sls gh larqyu dks uhps dh rkfydk esa fn[kk;k x;k gSA larqfyrctV dh bl /kj.kk osQ vuqlkj jktLo ctV esa vfrjsd ;k ?kkVk gks ldrk gSA ,slk vfrjsd ;k ?kkVk iwath ctVesa gLrkUrfjr (transfer) gks tk,xkA

lexz ctV larqyu

izkfIr;k¡ (Receipts) O;; (Expenditure)

A. jktLo (dj ,oa xSj&dj) D. okLrfod ,oa foÙkh; ifjlEifÙk dk vtZu

(udn dks NksM+dj)

B. fucy ½.k (net borrowing) E. udn esa o`f¼ ($) ;k deh (µ)

C. pkyw O;;

larqyu % A + B = C + D + E

vc le; osQ iz'u dks ysaA ikjEifjd /kj.kk ;g gS fd izfro"kZ ctV esa larqyu gksuk pkfg,A MkYVu dk dgukgS fd ok£"kd larqyu esa dksbZ fo'ks"k xq.k ugha gS] ;|fi ;gh lokZf/d mi;qDr vof/ gSA1 okbuj dk dguk gSfd ¶vk£Fkd ifjfLFkfr ij è;ku fn;s fcuk ctV esa ok£"kd larqyu dh ckr djuk ,d Hkzkafr gSA ;fn izfro"kZlarqyu dh t:jr gS] rks izfr ekl ;k izfr lIrkg ;k izfr ?kaVk D;ksa ugha\¸2 vk£Fkd ifjfLFkfr;ksa ij fopkj djrsgq, ctV esa pØh; larqyu (cyclical balance) dh /kj.kk dk tUe gqvkA blosQ vuqlkj O;kikj pØ dhlEiw.kZ vof/ dks ns[kuk pkfg, vkSj lEiw.kZ vof/ esa oqQy feykdj ctV dks larqyu esa j[kuk pkfg,µ O;kikjpØ osQ le`f¼ dky esa ctV esa vfrjsd rFkk eUnh dky esa ?kkVkA

19-4-2 vk/qfud /kj.kkµvlarqfyr ctV

larqfyr ctV dh /kj.kk dh ped ml le; de gks tkrh gS tc cM+s iSekus ij vuSfPNd csjkstxkjh fo|ekujgrh gSA blfy, osQUl] gkUlsu] csojht] MkYVu vkfn dk dguk gS fd ctV uhfr dk mís'; iw.kZ jkstxkj dhizkfIr gksuk pkfg, ;g fopkj Dykfldy vFkZ'kkfL=k;ksa dh /kj.kk ls fHkUu gS D;ksafd iw.kZ jkstxkj dh izkfIr osQfy, ctV uhfr osQ mi;ksx dh ckr ugha djrsA

Dykfldy rFkk vk/qfud fopkjksa osQ vUrj dks le>us osQ fy, ;g vko';d gS fd lkoZtfud cpr osQ lEcU/esa nks /kj.kkvksa esa iQoZQ dks le>k tk;sA Dykfldy O;oLFkk esa iw.kZ jkstxkj osQ Lrj ij izkIr lEiw.kZ vk; dksmiHkksx rFkk fofu;ksx ij fiQj ls [kpZ dj fn;k tkrk gSA cpr Lor% fofu;ksx esa ifjo£rr gks tkrh gSA vr%

1. “There is no special virtue in a year, though this is the most usual priod.”

—Dalton, op. cit., p. 303.

2. “It is a mouldy fallacy that regardless of circumtances, the government must balance itsbudget in each year why not in each month or week or hour?”

uksV



vk;ksftr cpr ges'kk vk;ksftr fofu;ksx osQ cjkcj gksrh gSA ,slh O;oLFkk esa lHkh ljdkjh jktLoµdj rFkk½.kµfuth O;; esa deh djrs gSaA ;g deh miHkksx ;k fofu;ksx esa dVkSrh osQ ekè;e ls gksrh gSA blfy, yksdO;; osQ ekè;e ls lexz ek¡x esa dksbZ o`f¼ ugha gks ldrhA

osQUlh; O;oLFkk esa cpr dh /kj.kk i`Fko~Q gSA blesa u rks futh {ks=k osQ }kjk Lor% iw.kZ jkstxkj dh LFkkiuk gksrhgS vkSj u gh cpr Lor% vk;ksftr fofu;ksx osQ leku gks tkrh gSA blfy, ctV esa ?kkVk csjkstxkjh dks lekIrdjus osQ fy, t:jh gSA ctV ?kkVk lexz vk; esa o`f¼ djus osQ fy, ,d ldkjkRed ;U=k osQ :i esa ns[kk tkusyxk rkfd vFkZO;oLFkk osQ lHkh {ks=kksa dks vf/d O;; djus osQ fy, izsj.kk fey losQA

ctV esa ?kkVk vlarqfyr ctV dk ,d :i gSA nwljk :i gS ctV esa vfrjsd (Surplus) osQUl] gkUlsu] csojht]MkYVu vkfn vFkZ'kkfL=k;ksa dk ;g er gS fd iw.kZ jkstxkj ctV uhfr dk mís'; gksuk pkfg,A bl mís'; dh izkfIrosQ fy, ctV esa ?kkVs dks Lohdkj fd;k tk ldrk gSA

19-4-3 fodkl'khy ns'kksa esa ctV dh Hkwfedk

fodkl'khy ns'kksa esa ctV dh Hkwfedk vkS|ksfxd ns'kksa dh rqyuk esa dkiQh fHkUu gSA fodflr ns'kksa esa ctV osQ}kjk lexz ek¡x osQ lgh Lrj dks dke j[krs gq, O;kikj pØh; mrkj&p<+ko dks U;wure fd;k tk ldrk gSAfodkl'khy ns'kksa esa csjkstxkjh dh izÑfr pØh; ugha gksrh gS] cfYd fpjdkyhu (Chronic) gS tks vFkZO;oLFkkosQ lajpukRed vojks/ dk ifj.kke gSA blfy, bldk lek/ku lexz ek¡x esa o`f¼ ugha gS] vfirq i¡wth fuekZ.krFkk fofu;ksx osQ Lrj esa o`f¼ gSA blfy, bu ns'kksa esa ctV fodkl ;kstuk dk ,d vfHkUu vax gks tkrk gSA

nwljh è;ku nsus ;ksX; ckr ;g gS fd fodkl'khy ns'kksa esa ekSfnzd uhfr dh vis{kk ctV uhfr (jktdks"kh; uhfr)dh Hkwfedk vf/d lcy gSA bu ns'kksa esa foÙkh; cktkj ;k rks vuqifLFkr gS ;k vPNh rjg fodflr ugha gSAvFkZO;oLFkk osQ ,d cM+s Hkkx esa eqnzk dk iz;ksx ugha gksrk gSA vr% ekSfnzd uhfr dh dk;Z{kerk ?kV tkrh gSA nwljhvksj] lkoZtfud {ks=k dks vk£Fkd fodkl esa ,d egÙoiw.kZ Hkwfedk iznku dh tkrh gSA fodkl'khy ns'kksa osQ le{keqnzk&LiQhfr rFkk Hkqxrku 'ks"k dh leL;k,¡ Hkh dkiQh xEHkhj gSaA bu lHkh elyksa ij fopkj djrs gq, ;g dgktk ldrk gS fd ekSfnzd uhfr dh rqyuk esa ctV uhfr vf/d dkjxj gksxhA

ctV uhfr osQ egÙo dks ns[krs gq, vc bl ij fopkj fd;k tk;s fd fodkl'khy ns'kksa esa ;g uhfr oSQlh jgh gSA

oqQN fodkl'khy ns'kksa esa ,sls fu;e cuk;s x;s ftuosQ vuqlkj jk"Vªh; ctV dk larqfyr gksuk t:jh gSA ,sls fu;edetksj vk£Fkd rdks± ij vk/kfjr gSaA vko';drk bl ckr dh gS fd ctV dk eqnzk&LiQhfr] yksd&½.k rFkkfuth {ks=k dh fodkl&nj osQ y{;ksa osQ lkFk esy gksuk pkfg,A bu y{;ksa dh izkfIr osQ fy, ctV dk lUrqfyrgksuk t:jh ugha gSA vuqHko ;g Hkh crkrs gSa fd bu fu;eksa dk ikyu vR;f/d dfBu dk;Z gSA ,d dfBukbZdk lEcU/ bl ckr ls gS fd ctV lUrqyu dh ifjHkk"kk fdl rjg dh tk;s\ yksd m|eksa osQ ys[kk dks ctVesa 'kkfey fd;k tk;s ;k ugha\ fiQj ctV dk fdl vof/ esa lUrqfyr gksuk t:jh gSµizfro"kZ ;k O;kikj pØosQ nkSjku ;k vU; fdlh vof/ esa\

;fn ctV lUrqfyr ugha jgrk gS] rks blesa ?kkVk gksus dh gh vf/d lEHkkouk gS vkSj okLrfodrk Hkh ;gh gSAvc iz'u ;g mBrk gS fd fdl ek=kk esa ctV ?kkVk dks le>nkjhiw.kZ ?kkVk dgk tk;sxkA bldk ,d mÙkj ;ggks ldrk gS fd cká fo'oluh;rk] futh fofu;ksx dh o`f¼ rFkk LiQhfr osQ fu;U=k.k tSls lef"V vk£Fkd mís';ksaosQ lkFk ctV ?kkVk dk esy gksuk pkfg,A blosQ fy, foÙk O;oLFkk dks blosQ ?kVdksa (Components) esafoHkkftr djus dh t:jr gSA egÙoiw.kZ foHkktu dk bl ckr ls lEcU/ gS fd vFkZO;oLFkk esa fd;s tkus okyslHkh fofu;ksxksa dks tksM+ ukxfjdksa rFkk fonsf'k;ksa dh cpr osQ ;ksx osQ cjkcj gksuk pkfg,A bls uhps izLrqr fd;kx;k gSµ

(1) lkoZtfud fofu;ksx $ futh fofu;ksx ¾ lkoZtfud cpr $ futh cpr $ fons'kh cpr_

(2) cpr ?kkVk ¾ lkoZtfud fofu;ksx µ lkoZtfud cpr_


uksV

yksd foÙk

(3) futh vfrjsd ¾ futh cpr µ futh fofu;ksx_

(4) pkyw ys[kk ?kkVk ¾ fons'kh cpr_

(5) ctV ?kkVk ¾ futh vfrjsd $ ctV dk pkyw ?kkVkA

fonsf'k;ksa dh cpr ls rkRi;Z fonsf'k;ksa dh ?kjsyw vFkZO;oLFkk esa izkIr vk; rFkk mudk blh vFkZO;oLFkk esa fd;s

x;s [kpZ dk vUrj gSA ;gh vUrj Hkqxrku 'ks"k osQ pkyw ?kkVk osQ cjkcj gksrk gSA futh cpr dks izkIr djus osQ

fy, lexz jk"Vªh; vk; esa ls djksa rFkk futh miHkksx dks ?kVkuk iM+rk gSA lkoZtfud cpr lkoZtfud pkyw jktLo

rFkk lkoZtfud pkyw O;; dk vUrj gSA blfy, lkoZtfud cpr osQ vUrj dks ctV ?kkVk dgk tkrk gSA

le>nkjh iw.kZ ctV ?kkVk ftu rÙoksa ij fuHkZj djsxk os gSa futh cpr dk Lrj] futh fofu;ksx dk okafNr Lrj

rFkk pkyw ys[kk ?kkVk dk okafNr LrjA fu;kZr] eqnzk dh okLrfod ek¡x rFkk leLr foÙkh; cpr dh nj ftruh

vf/d gksxh ctV dk ?kkVk mruk gh vf/d gks ldrk gSA lkekU;r% vk£Fkd fodkl dh m¡Qph nj dh fLFkfr

esa ctV dk ?kkVk Hkh T;knk gks ldrk gS D;ksafd bl fLFkfr esa fu;kZr rFkk eqnzk dh ek¡x vf/d rsth ls c<+sxhA

/heh xfr ls fodflr gksus okyh vFkZO;oLFkk esa ctV ?kkVk dk foosdiw.kZ Lrj (prudent level) fuEu gksxk

D;ksafd ,slh fLFkfr esa foÙkh; cpr dk Lrj uhpk gksxk rFkk fu;kZr vo#¼ jgsxkA

VkLd fodkl'khy ns'kksa esa ctV dh D;k Hkwfedk gS\



6. ctV dh rS;kjh dks D;k dgk tkrk gS\

(v) lwphdj.k (c) oxhZdj.k

(l) ,dhdj.k (n) mijksDr lHkhA

7. egku vkfFkZd eanh dc gqbZ Fkh\

(v) 1948 (c) 1930

(l) 1936 (n) 1830

8. ,Me fLeFk dks yksdfiz; cukus okys vFkZ'kkL=kh dkSu Fks\

(v) ek'kZy (c) osQUl

(l) ts-ch- ls (n) buesa ls dksbZ ughaA

19-5 ctV oxhZdj.k (Budgetary Classification)

jk"Vªh; vFkZO;oLFkk esa ctV osQ egÙo dks ns[krs gq, ;g t:jh gks tkrk gS fd ctV lEcU/h yksd O;; ,oajktLo osQ vkadM+ksa dks ,sls O;ofLFkr <ax ls j[kk tk;s fd mudk leLr vk£Fkd egÙo Li"V gks tk;sA bl mís';dh iw£r osQ fy, ctV dk oxhZdj.k t:jh gks tkrk gSA

19-5-1 ctV oxhZdj.k osQ izdkj

ctV dk oxhZdj.k dbZ mís';ksa dks iwjk djus osQ fy, fd;k tkrk gSA blfy, ;g oxhZdj.k dbZ izdkj ls gqvkgS_ ;Fkkµ

uksV



(d) fØ;kRed oxhZdj.k (Functional classification);

([k) laxBukRed oxhZdj.k (Organisational classification);

(x) fo"k;&lEcU/h oxhZdj.k (Object classification);

(?k) vk£Fkd oxhZdj.k (Economic classification);

(Ä) izksxzke rFkk fu"iknu oxhZdj.k (Programme and Performance classification)A

(d) fØ;kRed oxhZdj.k

ctV dks fo/kf;dk osQ le{k LohÑfr osQ fy, izLrqr djrs le; foÙk eU=kh osQ fy, ;g ns[kuk vko';d gkstkrk gS fd eqnzk dk vkcaVu ,sls <ax ls gks rkfd ljdkj dh bPNkvksa dks iwjk djuk vklku gks tk;sA ;g ctVdk O;; i{k gSA jktLo i{k esa bl ckr ij è;ku nsuk iM+rk gS fd dj osQ Hkkj dk forj.k lkekftd U;k; osQfl¼kar osQ vuqlkj gksA ctV osQ ;s mís'; ml le; iwjs gks ldrs gSa tc yksd O;; dk oxhZdj.k iznÙk lsokvksaosQ vk/kj ij fd;k tk;sA bls fØ;kRed oxhZdj.k dgk tkrk gSA bl oxhZdj.k dk ,d mnkgj.k uhps izLrqrfd;k x;k gSµ

1- lkekU; yksd lsok,¡ (izfrj{kk] U;k;] iqfyl rFkk lkekU; iz'kklu)_

2- lkeqnkf;d lsok,a (lM+d ,oa iqy] liQkbZ vkfn)_

3- lkekftd lsok,¡ (f'k{kk] LokLF;] lkekftd lqj{kk rFkk vU;)_

4- vk£Fkd lsok,¡ (Ñf"k] [kuu] fuekZ.k] fctyh] ifjogu] lapkj vkfn)A

yksd O;; dh gh rjg jktLo dk Hkh oxhZdj.k gksrk gS] ;Fkk] (d) dj jktLo (vk; dj] fuxe dj] fcØhdj vkfn) rFkk ([k) xSj&dj jktLoA

fØ;kRed oxhZdj.k lkekU; ysu&nsu dk muosQ mís';ksa osQ vk/kj ij oxhZdj.k gSA bl oxhZdj.k dk mís'; ;gns[kuk gksrk gS fd ljdkjh vk; dk loksZÙke ykHk osQ fy, [kpZ fd;k tkrk gSA ,sls oxhZdj.k ls mu mís';ksa osQfo"k; esa mi;ksxh tkudkjh feyrh gS ftUgsa yksd O;; osQ ekè;e ls izkIr djus dk iz;kl fd;k tkrk gSA blosQfy, ljdkjh izksxzke rFkk fØ;kvksa dks muosQ }kjk iznÙk vk/kjHkwr lsokvksa osQ vuqlkj oxks± esa ck¡Vk tkrk gSA

([k) laxBukRed oxhZdj.k

blosQ vUrxZr ljdkj dh laxBukRed bdkb;ksa (tSls] foHkkxh; ea=kky;) osQ vuqlkj ctV dks ckaVk tkrk gSA ;sbdkb;k¡ gh ljdkj dh ¶dk;Z djus okyh bdkb;k¡¸ (doers) dgykrh gSaA ;s gh ctV izksxzke dh ;kstuk cukrhgSa rFkk mUgsa dk;kZfUor Hkh djrh gSaA Hkkjr esa] vuqnku ek¡x (Demand for Grants) dks laln osQ le{keU=kky; osQ vuqlkj j[kk tkrk gSA yksd O;; dk bl izdkj dk oxhZdj.k dkiQh vklku gS] fdUrq jktLo i{kdfBukb;k¡ izLrqr djrk gSA

(x) fo"k;&lEcU/h oxhZdj.k

yksd O;; dk oxhZdj.k O;; djus okyh ,tsfUl;ksa osQ vuqlkj gks ldrk gS ftls laxBukRed ;k ,tsUlhoxhZdj.k dgk tkrk gSA bl izdkj osQ lkFk fo"k; Hkh tksM+s tk ldrs gSaA coZQgSM dk dguk gS fd fo"k;kuqlkjoxhZdj.k ml ;qx dh nsu gS tc fo/k;dksa rFkk ukxfjdksa dks iz'kkldksa ij fo'okl dh deh FkhA bl oxhZdj.kosQ }kjk ctV O;oLFkk esa ys[kk i¼fr dk lekos'k fd;k x;k rkfd xcu (defalcation) ij vaoqQ'k j[kk tklosQA yksd O;; osQ lEcU/ esa bl oxhZdj.k dk uhps ,d mnkgj.k fn;k x;k gSµ

1- dk£ed {kfriw£r

µ iw.kZdkfyd LFkk;h LFkku

µ vU; LFkku

µ vU; dk£ed {kfriw£r


uksV

yksd foÙk

2- dk£ed ykHk

µ O;fDr;ksa dk ;k=kk ,oa ifjogu

µ oLrqvksa dk ifjogu

µ lapkj] mi;ksfxrk,¡ rFkk yxku

µ eqnz.k ,oa iqu#Riknu

3- vU; lsok,¡

µ vkiw£r ,oa lkexzh

µ lkt&lkeku

µ vuqnku] lfClMh rFkk nku

µ chek vkfn

4- izfrew£r en

µ oqQy O;;

tSlk mQij dgk x;k] bl oxhZdj.k osQ lkFk ,tsUlh ;k laxBukRed oxhZdj.k dk mi;ksx fd;k tkrk gSAfoèkkf;dk osQ izfr foÙkh; nkf;Ro gh ,sls oxhZdj.k dk izeq[k mís'; gSA

D;k vki tkurs gSa yksd O;; dk oxhZdj.k O;; djus okyh ,tsafl;ksa osQ vuqlkj gks ldrk gS ftls

laxBukRed ;k ,tsUlh oxhZdj.k dgk tkrk gSA

(?k) vk£Fkd oxhZdj.k

;g ,d ,slk oxhZdj.k gS ftlosQ vuqlkj yksd O;; rFkk jktLo dks vk£Fkd oxks± osQ vuqlkj ck¡Vk tkrk gSA bloxhZdj.k dk izeq[k mís'; gS vFkZO;oLFkk dh fØ;k ij ljdkjh ysu&nsu osQ vYidkfyd izHkko dk fo'ys"k.kA

ljdkjh ysu&nsu osQ vk£Fkd ,oa fØ;kRed oxhZdj.k ls lHkh vk£Fkd vk¡dM+s izkIr fd;s tk ldrs gSaA ;s vk¡dM+svk£Fkd uhfr fu/kZj.k osQ fy, vR;Ur egÙoiw.kZ gksrs gSaA jk"Vªh; vk; ys[kk osQ flyflys esa Hkh vk£Fkd oxhZdj.kdk egÙo gSA fodkl ;kstukvksa osQ fuekZ.k esa Hkh bldh mikns;rk gSA bl oxhZdj.k dks ,d mnkgj.k }kjk izLrqrfd;k x;k gSµ

(i) pkyw O;;

µ oLrqvksa vkSj lsokvksa ij O;;

µ etnwjh vkSj osru

µ vU; [kjhn

µ C;kt dk Hkqxrku

µ lfClMh rFkk vU; pkyw gLrkUrj.k

(ii) iw¡th O;;

µ u;s ,oa fo|eku fLFkj iw¡th ifjlEifÙk dh izkfIr

µ LVkWd dh [kjhn

µ Hkwfe rFkk vewrZ ifjlEifÙk dh [kjhn

µ iw¡th gLrkUrj.k

(iii) 'kq¼ (Net) m/kj

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(iv) Kkiu en

µ ?kjsyw O;;

µ fons'kksa esa O;;

µ ?kjsyw m/kj

µ fons'kksa esa m/kj

(Ä) izksxzke ,oa fu"iknu oxhZdj.kµctV uo&izorZu

1950 osQ n'kd dh ,d egÙoiw.kZ nsu gS izk;% lHkh ns'kksa esa ;kstuk dk viuk;k tkukA bl lUnHkZ esa ikjEifjd

ctV O;oLFkk vf/d mi;ksxh ugha jg ikrh gSA bl ctV esa uo&izorZu (Innovations) dh vko';drk gksrh

gSA blh uo&izorZu dk ifj.kke gS izksxzke rFkk fu"iknu oxhZdj.kA

19-5-2 ikjEifjd ctV dh =kqfV;k¡ (Shortcoming of Traditional Budgeting)

ctV uo&izorZu dks le>us osQ fy, ;g t:jh gS fd ge ikjEifjd ctV osQ nks"kksa ls voxr gks tk,¡A fuEu

izeq[k detksfj;k¡ gSaµ

(d) fu;U=k.k rFkk mÙkjnkf;Ro dh izeq[krk (Dominance of Control and Responsibility)

ikjEifjd ctV esa fu;U=k.k rFkk mÙkjnkf;Ro tSls mís';ksa ij cy fn;k tkrk gSA blfy, bl ctV esa jk"Vªh;vk£Fkd mís';ksa dks izkIr djus okys izksxzkeksa rFkk izkstsDVksa ij lkoZtfud {ks=k esa lhfer lk/uksa osQ vkcaVu ijfo'ks"k è;ku ugha fn;k tkrk gSA fu;U=k.k rFkk mÙkjnkf;Ro ij cy nsus osQ fuEu ifj.kke gq, gSaµ

(i) ctV dk <k¡pk bl izdkj rS;kj fd;k tkrk gS fd blls osru] ;k=kk] iQuhZpj] tSls O;; osQ fo"k;osQ lEcU/ esa tkudkjh osQ vHkko esa vFkZO;oLFkk ij ctV osQ izHkko dk fo'ys"k.k laHko ugha gSA

(ii) osru] LVs'kujh] tSls fo'ks"k dk;ks± ij ljdkjh lk/uksa osQ mi;ksx ij vf/d egÙo fn;k tkrk gS]izksxzke] fodkl] mís';ksa vkfn tSls iz'uksa dh rqyuk esaA izksxzke leUo; tSls egÙoiw.kZ ekeys dh Hkhvogsyuk dh tkrh gSA yksd O;; osQ fiNys Lrj dks fn;k gqvk eku fy;k tkrk gS rFkk osQoyvfrfjDr O;; osQ vuqjks/ dh tk¡p dh tkrh gSA bls c<+ksÙkjh (incrementalism) dgk tk ldrkgSA ;g ,d ,slk rÙo gS tks lk/uksa osQ mfpr vkcaVu osQ fy, gkfudkjd le>k tkrk gSA

(iii) O;; osQ ewY;kadu dh mis{kk dh tkrh gSA

(iv) ikjEifjd ctV ,d vfr fLFkj nLrkost gksrk gS D;ksafd blesa lkekU;r% ifjorZuksa dk fojks/ fd;ktkrk gSA

(v) izksxzke osQ fu"iknu (performance) dh tk¡p osQoy ekSfnzd :i esa dh tkrh gSA blfy, O;; osQifj.kke rFkk ykHkksa dk fu/kZj.k dfBu gks tkrk gSA mnkgj.kkFkZ] ;g tkudkjh fey tkrh gS fd f'k{kkij nl djksM+ #i;s [kpZ fd;s x;s] fdUrq ;g ugha fd bl O;; ls fdrus f'k{kdksa dh fu;qfDr gqbZ]fdrus yM+dksa dks f'k{kk feyh rFkk LowQy osQ fdrus dejs cusA

(vi) pkyw O;;&lEcU/h fu.kZ;ksa osQ Hkkoh o"kks± esa iM+us okys izHkkoksa osQ vuqeku yxkus dh dksf'k'k ugha dhtkrh gSA

(vii) ikjEifjd ctV O;oLFkk dk izHkko LVk¯iQx iSVuZ ij Hkh iM+rk gSA ctV vf/dkjh rFkk ys[kkikyksadks fu;U=k.kksUeq[k izf'k{k.k (Control oriental training) fn;k tkrk gSA ,sls deZpkjh ;kstukrFkk lk/uksa osQ vkcaVu osQ lUnHkZ esa mi;qDr ugha gksrs gSaA

([k) ctV vi[k.Mu (Budget Fragmentation)

ctV] fo'ks"kdj fodkl'khy ns'kksa esa] lkoZtfud {ks=k osQ u rks lHkh O;;ksa dks 'kkfey djrk gS u gh lHkhlkoZtfud fØ;kvksa dksA bls vycVZ okVlZVu us otV vi[k.Mu rFkk dk;Msu ,oa foYMsoLdh us xk;c gksusokyk ctV dgk gSA ctV vi[k.Mu dbZ dkj.kksa dk ifj.kke gSA dj jktLo dks fof'k"V mís';ksa rFkk ,tsafl;ksa


uksV

yksd foÙk

ls vyx j[kuk ,slk gh ,d dkj.k gSA ,slk djus ls ctV lk/uksa dk vkoaVu dk;Z dkiQh de gks tkrk gS rFkkoSdfYid izksxzkeksa osQ eè; p;u osQ volj de gks tkrs gSaA

Lok;Ùk ,tsafl;k¡ rFkk fuxe nwljs ,sls rÙo gSaA bu Lok;Ùk ,tsafl;ksa dh LFkkiuk ls jktLo dks buosQ fy, i`Fko~Q

djosQ j[k fy;k tkrk gS rFkk ,deq'r gLrkUrj.k gksrk gSA blls ctV dh O;koqQyrk ?kV tkrh gSA ;kn jgs fd

O;kidrk (comprehensiveness) ctV dh ,d fo'ks"krk gSA

(x) [kf.Mr ctV (Divided Budget)

izksxzkeksa dks nks ;k vf/d ctVksa osQ eè; [kf.Mr dj fn;k tkrk gS rFkk mudh i`Fko~Q&i`Fko~Q tkap gksrh gSA orZeku

O;; dk leUo; ugha gksrk gS rFkk Hkkoh vko`fÙk O;; (Recurring expenditure) dh vogsyuk dh tkrh

gSA

(?k) fu"iknu eki dk vHkko (Lack of Performance Measurement)

ikjEifjd ctV esa osQoy foÙkh; :i esa gh fu"iknu (Performance) dh eki gksrh gS] HkkSfrd :i esa 'kk;n

gh bldh eki gksrh gSA blfy, O;; osQ ekè;e ls okLrfod izkfIr dh tkudkjh ugha feyrh gSA ekuysa fd

¶LokLF;¸ osQ en esa 10 djksM+ #i;s [kpZ fd;s x;sA ikjEifjd ctV esa bl ckr dh tkudkjh ugha nh tkrh

gS fd vLirky esa fdrus ejhtksa osQ fy, cSM yxs] fdrus MkWDVjksa dh fu;qfDr gqbZ vkfnA nwljs 'kCnksa esa] ikjEifjd

ctV HkkSfrd y{;ksa osQ fo"k; esa pqi jgrk gSA

(Ä) izksxzke fo'ys"k.k dh vuqifLFkfr (Absence of Programme Analysis)

ikjEifjd ctV esa ctV vuqekuksa dks dk;Z osQ HkkSfrd izksxzke osQ :i esa ugha fn[kk;k tkrkA fodkl'khy ns'kksa

esa vk£Fkd fodkl osQ fy, ;kstuk fdlh u fdlh :i esa viuk;k x;k gSA blfy, bl ckr dh vko';drk gS

fd O;kid] cgq{ks=kh; ,oa cgqo"khZ; ;kstuk dks ok£"kd vk/kj ij fo'ks"k izksxzke ,oa ifj;kstuk (Project) esa

cnyk tk;sA bl dk;Z osQ fy, ftl ;U=k dh lgk;rk yh tkrh gS og ctV gh gSA ikjEifjd ctV }kjk bl dk;Z

dk lEiknu lgh <ax ls ugha gks ikrk gSA

ikjEifjd ctV osQ mijksDr nks"kksa dh foospuk djus ij ;gh fu"d"kZ fudyrk gS fd buesa uo&izorZu

(innovations) dh vko';drk gSA oLrqr% vk£Fkd ;kstuk esa lq/kj osQ iwoZ ,d ,slh ctV O;oLFkk dh t:jr

gS tks ;kstuk&lEcU/h fu.kZ;ksa dks okLrfodrk esa cny nsA dk;Msu ,oa foYMsoLdh osQ 'kCnksa esa] ¶;kstukdj.k

rc rd vf/d è;ku nsus ;ksX; ugha gS tc rd ok£"kd ctV dks vf/d vFkZiw.kZ u cuk;k tk;sA¸1

tkWu cs;j (John Bayer) dk dguk gS fd ikjEifjd ctV esa uo&izorZu dk fuekZ.k fuEu rhu vk/kjksa ij

gksuk pkfg,µ

(i) O;ogkj esa ctV ljdkj osQ fodkl izksxzke rFkk uhfr&lEcU/h fu.kZ;ksa dh ewy vfHkO;fDr gSA

(ii) vk£Fkd ;kstuk dh liQyrk ,d ,slh ctV O;oLFkk ij fuHkZj djrh gS tks ;kstuk&lEcU/h fu.kZ;ksa

dks izHkkoh <ax ls okLrfodrk esa cny nsA

(iii) ctV ;U=k ,slk laHkkO; volj iznku djrk gS ftlls nh?kZdkyhu O;kid ;kstuk dh izHkkodkfjrk dks

lhfer djus okys vojks/ksa dks gVk;k tk ldrk gSA

mijksDr ifj.kkeksa dks ikjEifjd ctV }kjk izkIr ugha fd;k tk ldrk gSA blfy, ctV&izfØ;k osQ fy, ,d u;s

n`f"Vdks.k dh vko';drk gS vkSj blh dks izksxzke ,oa fu"iknu ctV O;oLFkk (PPBS) dk uke fn;k x;k gSA

1. “Planning is not worth much attention until the annual budget is made more meaningful.”

—Naomi Caiden and Aaron Wildavsky, quoted in K.S. Sastry, Performance

Budgeting for Planned Development, Radiant Publihers, 1979, p. 27.

uksV





9. fØ;kRed oxhZdj.k lkekU; ysu&nsu dk muosQ mís';ksa osQ vk/kj ij oxhZdj.k gSA

10. dj osQ Hkkj dk forj.k lkekftd U;k; osQ fl¼kar osQ vuqlkj ugha gksuk pkfg,A

11. yksd O;; dk oxhZdj.k O;; djus okyh ,tsfUl;ksa osQ vuqlkj gks ldrk gS ftls laxBukRed ;k ,tsUlhoxhZdj.k dgk tkrk gSA

12. ikjaifjd ctV esa fu;U=k.k rFkk mÙkjnkf;Ro tSls mís';ksa ij cy ugha fn;k tkrk gSA

13. ikjaifjd ctV ,d fLFkj nLrkost gksrk gSA


• ns'k dh vFkZO;oLFkk esa ctV dk egÙoiw.kZ LFkku gS D;ksafd ctV ls ljdkj dh vk£Fkd fØ;kvksa dkizfrfcEc >ydrk gSA lk/kj.k 'kCnksa esa] ctV xr o"kZ osQ ys[kksa dk ok£"kd foÙkh; fooj.k rFkk vkus okyso"kZ osQ fy, jktLo vkSj O;; dk vuqeku gSA

• ctV ljdkj dh vfr egÙoiw.kZ foÙkh; ;kstuk gSA ctV] izR;kf'kr vk; ,oa izLrkfor O;; osQ vkdyuksadks ctV o"kZ osQ fy, ,d lkFk izLrqr djrk gSA

• ctV lkoZtfud O;; rFkk lkoZtfud vk; dk vuqeku gS tks lkekU;r% foÙkh; o"kZ osQ vUr esa vkxkeho"kZ osQ fy, cuk;k tkrk gSA blesa fuf'pr mís';ksa dks izkIr djus osQ fy, ljdkj dh Li"V uhfr;ksa dkmYys[k gksrk gSA

• fo/kf;dk dh LohÑfr fey tkus osQ i'pkr~ iz'kklu }kjk jktLo ,d=k fd;k tkrk gS rFkk LohÑr enksaij LohÑr jkf'k [kpZ dh tkrh gSA

• ctV dkuwuh fu;U=k.k dk ,d ekè;e gSA ctV&lEcU/h lHkh fu.kZ; vf/fu;eksa dk :i ysrs gSaA dkuwuhfu;U=k.k ij cy nsus dk dkj.k gS vf/dkjksa dk nq#i;ksx jksduk rFkk lkoZtfud iQ.M dks xyr bLrsekyls cpkukA

• Dykfldy ys[kdksa osQ vuqlkj ctV dk lkj gS jktLo rFkk O;; osQ eè; lUrqyuA ;g /kj.kk O;fDrxrvkpj.k osQ lkn`'; (analogy) ij vk/kfjr gSA

• izR;sd lhfer ifjokj osQ vkpj.k esa tks le>nkjh gS og ,d cM+s jkT; osQ lEcU/ esa 'kk;n gh ew[kZrkgks ldrh gSA

• jktLo ctV esa jktLo dk O;; osQ cjkcj gksukA vr% bl ctV esa u rks vfrjsd gksxk vkSj u gh ?kkVkA;fn O;; dh rqyuk esa jktLo vf/d gks rks mls vfrjsd ctV (Surplus Budget) dgk tk,xkAblosQ foijhr jktLo dh rqyuk esa O;; osQ vf/d gksus ij mls ?kkVs dk ctV (Deficit debt) dgktkrk gSA

• Dykfldy O;oLFkk esa iw.kZ jkstxkj osQ Lrj ij izkIr lEiw.kZ vk; dks miHkksx rFkk fofu;ksx ij fiQj ls[kpZ dj fn;k tkrk gSA cpr Lor% fofu;ksx esa ifjo£rr gks tkrh gSA vr% vk;ksftr cpr ges'kkvk;ksftr fofu;ksx osQ cjkcj gksrh gSA ,slh O;oLFkk esa lHkh ljdkjh jktLoµdj rFkk ½.kµfuth O;;esa deh djrs gSaA

• fodkl'khy ns'kksa esa ctV dh Hkwfedk vkS|ksfxd ns'kksa dh rqyuk esa dkiQh fHkUu gSA fodflr ns'kksa esa ctVosQ }kjk lexz ekax osQ lgh Lrj dks dke j[krs gq, O;kikj pØh; mrkj&p<+ko dks U;wure fd;k tkldrk gSA fodkl'khy ns'kksa esa csjkstxkjh dh izÑfr pØh; ugha gksrh gS] cfYd fpjdkyhu (Chronic)


uksV

yksd foÙk

gS tks vFkZO;oLFkk osQ lajpukRed vojks/ dk ifj.kke gSA blfy, bldk lek/ku lexz ekax esa o`f¼ugha gS] vfirq i¡wth fuekZ.k rFkk fofu;ksx osQ Lrj esa o`f¼ gSA blfy, bu ns'kksa esa ctV fodkl ;kstukdk ,d vfHkUu vax gks tkrk gSA

• oqQN fodkl'khy ns'kksa esa ,sls fu;e cuk;s x;s ftuosQ vuqlkj jk"Vªh; ctV dk larqfyr gksuk t:jh gSA,sls fu;e detksj vk£Fkd rdks± ij vk/kfjr gSaA vko';drk bl ckr dh gS fd ctV dk eqnzk&LiQhfr]yksd&½.k rFkk futh {ks=k dh fodkl&nj osQ y{;ksa osQ lkFk esy gksuk pkfg,A

• 1950 osQ n'kd dh ,d egÙoiw.kZ nsu gS izk;% lHkh ns'kksa esa ;kstuk dk viuk;k tkukA bl lUnHkZ esaikjEifjd ctV O;oLFkk vf/d mi;ksxh ugha jg ikrh gSA bl ctV esa uo&izorZu (Innovations) dhvko';drk gksrh gSA blh uo&izorZu dk ifj.kke gS izksxzke rFkk fu"iknu oxhZdj.kA


• fu"iknu (Performance)µiwjk djukA

• ifjpkyu (Operation)µlapkyuA

• vko`fÙk (Recurring)µnqgjkoA


1- ctV dh ifjHkk"kk fy[ksaA

2- ctV osQ vko';d rRoksa dk o.kZu djsaA

3- ctV osQ D;k mís'; gSa\

4- ikjaifjd ctV esa fdu&fdu ckrksa ij cy fn;k tkrk gS\

5- ctV osQ izeq[k fl¼karksa dk o.kZu djsaA

6- ctV dk oxhZdj.k izLrqr djsaA


1. 1773 2. ctV 3. ,d 4. ldy

5. oSKkfud 6. (v) 7. (c) 8. (l)

9. lR; 10. vlR; 11. lR; 12. vlR;

13. lR;A


iqLrosaQ 1. yksd&foÙkµU;w jkW;y cqd oaQiuhA

2. yksd&foÙkµ,p-,y- HkkfV;k] fodkl ifCy¯'kx gkml izk- fy-A






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bdkbZ—20% la?kh; foÙk O;oLFkk

bdkbZµ20: la?kh; foÙk O;oLFkk(The Federal Finance)


mís'; (Objectives)


20.1 la?kh; foÙk dh leL;k,¡ (Problems of Federal Finance)

20.2 la?kh; foÙk&O;oLFkk osQ fl¼kar (Principles of Federal Finance)

20.3 foÙkh; lk/uksa esa vlarqyu dh leL;k (Problem of Imbalance in Financial Resources)

20.4 la?kh; foÙk dh vk/qfud izo`fÙk;k¡ (Recent Trends in Federal Finance)

20.5 la?kh; foÙk O;oLFkk osQ fl¼kar rFkk Hkkjrh; la?kh; O;oLFkk (Principles of Federal

Finance and Indian Federal Systems)





mís'; (Objectives)


• la?kh; foÙk laca/h leL;kvksa ls voxr gsrqA

• la?kh; foÙk&O;oLFkk osQ fl¼kar dh tkudkjh izkIr djus esaA

• foÙkh; lk/uksa esa vlUrqyu dh leL;k laca/h tkudkjh izkIr djus gsrqA

• la?kh; foÙk dh vk/qfud izo`fÙk;ksa dks le>us esaA


Hkkjr ,d la?kh; jkT; gSA osQUnz rFkk jkT;ksa osQ eè; foÙkh; lEcU/ la?kh; foÙk fl¼kUr (Principal of

Federal Finance) ij fuHkZj djrs gSaA la?kh; 'kklu O;oLFkk esa osQUnzh; 'kklu vFkok osQUnzh; ljdkj osQlkFk&lkFk fofHkUu jkT;ksa esa jkT; ljdkjsa Hkh gksrh gSaA vr% tc ,d gh ns'k esa ,d ls vf/d ljdkjsa gksrh gaSrks mls la?kh; 'kklu O;oLFkk* dgrs gSaA Jh vkj- ,y- okV us la?kh; 'kklu&O;oLFkk dks bl izdkj ifjHkkf"krfd;k gS] ¶la?kh; 'kklu O;oLFkk ,d izdkj dk jktuSfrd la?k gSA ftlosQ vUrxZr nks ;k nks ls vf/d jkT;feydj ,d ljdkj cukrs gSa] fdUrq ;s lnL; jkT; viuh vkUrfjd lqj{kk cjdjkj j[krs gSaA¸ ,ulkbDyksihfM;k


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yksd foÙk

osQ vuqlkj] ¶la?k ,d izdkj dh ljdkj gS] ftldk eq[; fl¼kUr ;g gS fd blesa nks ;k nks vf/d jkT; feydjoqQN LFkkbZ mís';ksa osQ fy, ,d osQUnzh; ljdkj cukrs gSaA¸ lj jkscVZ xsju (Sir Robert Garran) us la?k dhifjHkk"kk bl izdkj dh gS] ¶la?k ,d izdkj dh ljdkj gS] ftlesa loksZÙke lÙkk vFkok jktuSfrd 'kfDr(Sovereignty of political power) dk forj.k osQUnzh; vkSj LFkkuh; ljdkjksa eas bl izdkj gksrk gS] ftlesafd izR;sd jkT; vius {ks=k esa dk;Z djus osQ fy, LorU=k gksrk gSA¸

bl izdkj Li"V gS fd la?kh; 'kklu O;oLFkk esa] ns'k esa ,d osQUnzh; ljdkj gksrh gS rFkk fofHkUu jkT;ksa vFkokizkUrksa esa jkT; ljdkjsa gksrh gSa] tks viuh&viuh HkkSxksfyd lhekvksa osQ vUrxZr iz'kklfud dk;ks± osQ fy, LorU=kgksrh gSaA osQUnzh; ljdkj muosQ dk;ks± esa vuko';d gLr{ksi ugha djrh gS] fdUrq oqQN ekeyksa esa ;s osQUnz lslEcfU/r gksrh gSaA fofHkUu ljdkjksa osQ vf/dkjksa ,oa dÙkZO;ksa esa Vdjko dks jksdus osQ fy, lafo/ku eaas bu lcljdkjksa osQ vf/dkjksa vkSj dÙkZO;ksa dks Li"V :i ls ifjHkkf"kr dj fn;k tkrk gSA

20-1 la?kh; foÙk dh leL;k,¡ (Problems of Federal Finance)

la?kh; foÙk dh eq[; leL;k osQUnz rFkk jkT;ksa osQ eè; foÙkh; lk/uksa dk forj.k gS] D;ksafd ;s vius vk£FkdrFkk Hkkoh fodkl osQ dk;ZØeksa dks fcuk foÙkh; izcU/ }kjk lEHko ugha dj ldrsA bl izdkj ;g leL;k muosQfy, vR;f/d egÙoiw.kZ gksrh gSA bu rF;ksa dks fuEu vk/kjksa ij Li"V fd;k tk ldrk gSµ

(1) dk;ks± dk foHkktu foÙkh; lk/uksa osQ vuq:iµla?kokn osQ vUrxZr lafo/ku esa osQUnz rFkk jkT;ksa dksyxHkx ,d nwljs ls LorU=k dk;Z lkSais x;s gSaA vr% ;g vko';d gS fd izR;sd ljdkj dks vius&vius dk;ZlEiUu djus osQ fy, i;kZIr ek=kk esa foÙkh; lk/uksa dh vko';drk gksxh] mUgsa i;kZIr ek=kk esa lk/u miyC/djk;s tk,aA lafo/ku eas osQUnz ljdkj dks jk"Vªh; fgr osQ dk;Z tSls lqj{kk] vUrjkZT;h; ,ao fons'kh O;kikj]Mkd&rkj ,oa lapkj] jsy bR;kfn lkSais x, gSa] tcfd jkT; ljdkjksa dks LFkkuh; vFkok {ks=kh; fgr osQ dk;ZtSls&f'k{kk fpfdRlk] lkekftd lsok,¡] vkUrfjd dkuwu O;oLFkk bR;kfn lkSais x, gSaA bu lc dk;ks± osQ vuq:ifoÙkh; lk/u miyC/ gksa rFkk ftlesa osQUnz] jkT; rFkk LFkkuh; fudk; viuh vk; izkIr djus ,oa O;; djusesa LorU=k gksaA fdUrq ;gk¡ ;g mYys[k djuk vko';d gS fd fdlh Hkh la?k O;oLFkk esa osQUnz rFkk jkT;ksa osQ eè;fujis{k :i esa LorU=k rFkk lefUor Lrj LFkkfir ugha gks ldrk gSA

(2) dk;ks± rFkk lk/uksa essa vlUrqyuµla?kh; foÙk dh ;g Hkh ,d leL;k gS fd dk;ks± rFkk lk/uksa osQ eè;lUrqyu esa Hkkoh lkefktd rFkk rduhdh ifjorZuksa osQ dkj.k fo?u mRiUu gks tkrk gSA la?kh; O;oLFkk esa ;gns[kk x;k gS fd osQUnz ljdkj osQ vk; osQ lk/u rks /hjs&/hjs c<+rs tkrs gSa] fdUrq jkT;ksa osQ dk;ks± osQ vuq:iu osQoy lk/u gh c<+ ikrs gSa] cfYd mudh LorU=krk dks Hkh [krjk gks tkrk gSA orZeku esa dY;k.kdkjh jkT;dh /kj.kk ls jkT;ksa osQ dk;ks± esa vR;f/d o`f¼ gks xbZ gS] fdUrq mudks i;kZIr ek=kk esa /u miyC/ ugha gks ikrkgSA ,slh fLFkfr esa ,d bl izdkj dh O;oLFkk dh vko';drk gksrh gS] tks cnyrh gqbZ ifjfLFkfr;ksa esa lk/uksadk iqu£orj.k ,oa leUo; dj losQA bl O;oLFkk dks leorhZ 'kfDr;ksa dks LFkkfir] osQUnzh; dj jktLo esa jkT;ksadks vf/d fgLlk iznku djosQ rFkk vuqnku dh O;oLFkk djosQ cuk, j[kk tk ldrk gSA

(3) jkT;ksa dh lkis{k fu/ZurkµoqQN jkT;ksa dh lkis{k fu/Zurk Hkh foÙkh; leL;k dks mRiUu djrh gSA vk£Fkdfodkl ,oa izkÑfrd lk/uksa dh fofHkUurk osQ dkj.k lc jkT; leku Lrj ij ugha gksrs gSa] vr% mudh foÙkh;leL;k,¡ Hkh fHkUu&fHkUu gksaxhA foÙkh; leL;k fHkUu gksus osQ dkj.k mudh lkekftd ,oa iz'kklfud leL;kvksaeas Hkh fo"kerk,¡ ik;h tk,axhA izR;sd la?kh; O;oLFkk osQ fy, bu fo"kerkvkasa dks nwj djuk vko';d gSA blleL;k dks la?k }kjk jkT;ksa dks vk£Fkd vuqnku nsdj gy fd;k tk ldrk gSA fu/Zu jkT;ksa dks vU; jkT;ksa dhvis{kkÑr vf/d vuqnku fn;k tkuk pkfg,A gekjs ns'k esa bu vlekurkvksa dks nwj djus osQ fy, foÙk vk;ksxdj&jktLo rFkk vuqnku lkekU;rk tula[;k ,oa izfr O;fDr vk; osQ vk/kj ij fliQkfj'k djrk gSA

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20-2 la?kh; foÙk&O;oLFkk osQ fl¼kUr (Principles of Federal Finance)

izks- ch- ih- vnkjdj (Prof. B. P. Adarkar) us viuh iqLrd ^la?kh; foÙk dh leL;k,¡* (Problems of

Federal Finance) esa la?kh; foÙk osQ rhu fl¼kUrksa dk mYys[k fd;k gSA budk rFkk buosQ vfrfjDr ftufl¼kUrkssa dk ikyu mijksDr mís'; dh iw£r osQ fy, fd;k tkuk pkfg,] mldk fo'ys"k.k fuEu izdkj fd;k x;kµ

(1) LorU=krk ,oa ftEesnkjh dk fl¼kUr (Principles of Independence and Responsibility)µbllEcU/ esa loZizFke izks- ch- ih- vnkjdj dk ;g dguk gS fd la?k rFkk jkT; nksuksa ljdkjksa dks viuh foÙkh;O;oLFkk djus dh iwjh O;oLFkk nh tkuh pkfg,] ftlls fd mudks vius jkstkuk osQ dk;Z djus esa rFkk viuhlkekftd vkSj vk£Fkd vkdka{kkvksa dks iwjk djus esa vkSj mudh mUufr djus esa dksbZ #dkoV u vk;sA bldk vFkZ;g gS fd osQUnzh; rFkk jkT; ljdkjksa esa ls izR;sd osQ ikl vius futh ,oa LorU=k foÙkh; lk/u gksa] tks mlosQdk;ks± dks iwjk djus osQ fy, i;kZIr gksus pkfg,A nwljs 'kCnksa esa] ;g dgk tk ldrk gS fd osQUnzh; rFkk jkT;ljdkjsa vius {ks=k eas foÙkh; ekeyksa esa LorU=k gksuh pkfg,A

blosQ vfrfjDr izR;sd ljdkj dks vius {ks=k ij dj yxkus] Í.k ,df=kr djus vkSj vk; osQ vU; lk/uksa esao`f¼ djus dh ftEesnkjh Hkh vius Åij ysuh pkfg,] ftlls fd og vius {ks=k osQ dk;ks± dks lqpk: :i ls djlosQA bl lEcU/ esa ;g Hkh dgk x;k gS fd ftl lÙkk osQ ikl vk; dks O;; djosQ izlUu djus okyk dk;ZgS] mlh lÙkk osQ ikl vk; dks ,df=kr djus dk d"Vnk;d dk;Z Hkh djuk pkfg,A

uksV~l dj yxkus dh LorU=krk vkSj O;; djus dh LorU=krk lkFk&lkFk pyuh pkfg,A

bl lEcU/ esa oqQN fo}kuksa dk ;g Hkh fo'okl gS fd ;fn izR;sd Lrj ij ljdkj ml vk; dks ,df=kr djrhgS] ftls mls O;; djuk gS] rc izR;sd jkT; osQ lkoZtfud O;; dh Js.kh (quality) ,oa vkdkj esa HkkjhfofHkÂrk gksxhA ftl jkT; esa /uh tula[;k jgrh gS rFkk tgk¡ djksa ls i;kZIr ek=kk esa vk; miyC/ gks ldrhgS] og lkekftd nkf;Roksa dks fu/Zu jkT;ksa dh vis{kkÑr Hkyh izdkj iwjk dj ldrs gSaA vr% v¼Z&fodflr ns'kksaesa jkT;ksa dh foÙkh; LorU=krk osQ fl¼kUr dk ikyu djuk dfBu gks tkrk gS] D;ksafd la?k osQ lHkh jkT;ksa esa djdh njksa dks leku j[kuk] lcdk leku :i ls vk£Fkd fodkl djuk] vkUrfjd vkSj cká fLFkjrk dks cuk, j[kukRkFkk lHkh jkT;ksa eas vk£Fkd o lkekftd mÂfr dk lUrqyu cuk, j[kus tSls mís';ksa dh vogsyuk ugha dh tkldrhA nwljs 'kCnksa esa] ;s fo}ku ;g dguk pkgrs gSa fd dj yxkus vkSj vk; dks ,df=kr djus dh LorU=krk,oa Lok;Ùkrk (autonomy) osQUnz ljdkj osQ ikl gksuh pkfg, rFkk jkT; ljdkjksa osQ ikl O;; djus dhLorU=krk ,oa Lok;Ùkrk gksuh pkfg,A

mijksDr fopkj] fd v¼Z&fodflr ns'kksa esa vk; osQ Ïksr osQUnzh; ljdkj osQ gkFk eas osQfUnzr gksus pkfg,] oqQ'kyrko lUrqfyr fodl osQ fl¼kUrksa dh dlkSVh ij Bhd gks ldrk gS] fdUrq O;kogkfjd n`f"Vdks.k Hkh >qByk;k ughatk ldrkA ;fn foÙkh; O;oLFkk osQ fy, jkT; ljdkjksa dks osQUnzh; ljdkj ij vR;f/d fuHkZjrk osQ fl¼kUr dksLohdkj dj fy;k tkrk gS rc jkT; ljdkjksa dk Lrj O;; djus okyh laLFkkvksa tSlk gks tk;sxk vkSj jkT; dhmÂfr esa og viuh dksbZ nkf;Ro ugha le>sxhA

vr% ge bl fu"d"kZ ij igq¡prs gSa fd la?k dh izR;sd bdkbZ dks vk£Fkd {ks=k esa LorU=krk gksuh pkfg,AjkT;ksa dks vius dk;Z djus osQ fy, i;kZIr /u izkfIr osQ vf/dkj gksus pkfg,A os dj Hkh yxk losaQ vkSjÍ.k Hkh losaQ] blesa mUgsa iw.kZ LorU=krk gksuh pkfg,A fdUrq O;ogkj esa iw.kZ LorU=krk lEHko ugha gksrhA blosQnks dkj.k gSa] ,d rks ;g fd osQUnzh; ljdkj vius ikl vk; osQ egÙoiw.kZ Ïksr j[krh gS] tks vkerkSj ij ykspiw.kZgksrs gSa] nwljs oqQN Ïksr ,sls gksrs gSa] ftudks VqdM+ksa esa ck¡Vk ugha tk ldrk] blfy, osQUnzh; ljdkj mudks viusikl j[krh gSA vr% izR;sd bdkbZ dks la?k ij fuHkZj jguk iM+rk gSA mnkgj.k osQ fy,] Hkkjr esa vk;&dj]


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yksd foÙk

dkWjiksjs'ku dj rFkk mRiknu&dj osQ Ïksr osQUnz osQ v/hu gSa] tks ykspiw.kZ gSaA bl izdkj osQ lk/u jkT; ljdkjksaosQ ikl ugha gSaA vr% foÙkh; lgk;rk osQ fy, jkT;kssa dks osQUnz ljdkj dk eq¡g ns[kuk iM+rk gSA

(2) ;Fks"Brk ,oa yksp dk fl¼kUr (Principle of Adequacy and Elasticity)µla?kh; foÙk O;oLFkkosQ lEcU/ eas izks- ch- ih- vnkjdj (Prof. B. P. Adarkar) us ftl nwljs fl¼kUr ij cy fn;k gS] ;g;Fks"Brk o yksp dk fl¼kUr gSA bl fl¼kUr dk ;g vFkZ gS fd osQUnzh; o jkT; ljdkjksa osQ ikl foÙkh; lk/u;Fks"B ek=kk esa gksus pkfg,] ftlls izR;sd Lrj dh ljdkj vius nkf;Roksa dks lqxerk ls iwjk dj losQA nwljs 'kCnksaeas] bldk vFkZ ;g gS fd izR;sd ljdkj osQ ikl vk; osQ brus lk/u gksus pkfg,] tks muosQ dk;ks± ,oa dÙkZO;ksadks iwjk djus osQ fy, i;kZIr gksus pkfg,] ftUgsa mudks lkSaik x;k gSA vkLVªsfy;k osQ mPp U;k;ky; osQ HkwriwoZU;k;k/h'k lj tkWu ykFke us dgk gS fd] ¶vxj ,d la?kh; O;oLFkk iw.kZ LorU=krk osQ :i esa dk;e jguk pkgrhgS rks jkT;ksa osQ ikl brus lk/u gksus pkfg,] tks muosQ mÙkjnkf;Roksa dks iwjk djus osQ fy, ;Fks"B gksaA¸

;Fks"Brk osQ vfrfjDr] foÙkh; lk/uksa esa yksp (elasticity) dk gksuk Hkh vko';d gSA bldk vFkZ ;g gS fdfoÙkh; vko';drk osQ rsth ls c<+us ij vk; osQ lk/uksa esa Hkh o`f¼ gks tk, vFkkZr~ vk; Hkh c<+ tk,A vU;Fkkla?kh; foÙk O;oLFkk] vk£Fkd rFkk lqj{kkRed ladV esa ,d leL;k mRiÂ dj nsrh gSA vf/dka'kr% ,slk gksrk gSfd jkT; osQ dk;Z rks ,sls gksrs gSa fd muosQ [kps± rks c<+rs gSa fdUrq vk; ykspiw.kZ ugha gksrh] vFkkZr~ vk; [kpks±osQ vuqlkj ugha c<+ ikrh gSA vr% MkW- vkj- ,u- HkkxZo dk ;g dguk mi;qZDr gh gS fd vk£Fkd lk/uksadk foHkktu ykspiw.kZ O;oLFkk osQ :i esa gksuk pkfg,A D;ksafd dksbZ Hkh ;kstuk pkgs og fdruh HkhvPNh D;ksa u gks] vkus okys izR;sd le; osQ fy, mi;qDr ugha gks ldrhA

(3) izcU/ esa ferO;f;rk ,oa oqqQ'kyrk dk fl¼kUr (Principle of Administrative Economy)µ izks-ch- ih- vnkjdj (Prof. B. P. Adarkar) us ftl rhljs fl¼kUr ij cy fn;k gS og la?kh; foÙk O;oLFkkosQ izcU/ ,oa oqQ'kyrk dk fl¼kUr gSA mudk dguk gS fd la?k jkT;ksa osQ foÙkh; lEcU/ksa dh liQyrk osQ fy,;g cgqr vko';d gS fd foÙkh; lk/uksa osQ izcU/ esa de ls de ykxr vk;s rFkk blesa fdlh izdkj dkdj&oapu ,oa tkylkth ugha gksuh pkfg,A lk/uksa dk foHkktu djrs le; Hkh ;g ns[kuk pkfg, fd dkSu lslk/u dk osQUnzh; ljdkj vFkok jkT; ljdkj osQ }kjk vPNk izcU/ fd;k tk ldrk gSA Hkz"Vrk rFkk ?kqliSB dkslekIr fd;k tkuk pkfg, rFkk izR;sd lk/u dk vk; dh o`f¼ osQ fy, mi;ksx fd;k tkuk pkfg,A

blosQ vfrfjDr dj bl izdkj yxk;s tk,¡ fd m|ksx rFkk O;kikj ij mldk cqjk izHkko u iM+s] cfYd blls O;kikjrFkk jkstxkj dh o`f¼ gks rFkk dj&oapu (Tax evasion) de ls de gksA

izks- lsfyXeSu us iz'kklfud oqQ'kyrk osQ fl¼kUr crkrs gq, dgk gS fd] ¶pkgs dksbZ ;kstuk fdruh Hkhmi;qDr D;ksa u gks] ;fn bldk iz'kklu Bhd ugha gS rks ;g vo'; gh vliQy gks tk;sxhA¸

(4) ,d:irk dk fl¼kUr (Principle of Uniformity)µla?kh; foÙk O;oLFkk esa ,d:irk dk ;g vFkZgS fd la?k dh izR;sd la?k ljdkj dks dj osQ :i esa lekurk osQ vk/kj ij viuk&viuk va'knku nsA tks dk;Zlc jkT;ksa osQ fy, vko';d gS mldk Hkkj lgu djus osQ fy,] lHkh jkT; ljdkjsa osQUnzh; ljdkj dks lekurkosQ vk/kj ij viuk&viuk va'knku nsa] vFkkZr~ lekurk osQ vk/kj ij bl Hkkj dks lgu djsa rFkk osQUnz ljdkj}kjk leLr jkT;ksa osQ fuokfl;ksa ij leku nj ls dj yxk;sa tk,¡A djksa osQ Hkqxrku osQ fy, lHkh ukxfjdksa osQ lkFk,d&lk O;ogkj fd;k tk,A osQUnzh; ljdkj dks viuk lkoZtfud O;; djrs le; Hkh lHkh jkT;ksa osQ ukxfjdksaosQ lkFk ,d&lk O;ogkj djuk pkfg,A fdUrq jktdks"kh; uhfr esa bl izdkj dh lekurk ykuk lEHko ugha gksrk]D;kafd izR;sd bdkbZ osQ ikl u rks ,d ls lk/u gksrs gSa vkSj u mudk O;; leku gksrk gSA izR;sd jkT; osQ lk/urFkk vko';drk,¡ vyx&vyx gksrh gSaA gk¡] ;g lEHko gks ldrk gS fd la?k ljdkj }kjk yxk;s x;s djksa dkHkqxrku djrs le; fdlh ,d jkT; osQ O;fDr;ksa dks nwljs jkT; osQ O;fDr;ksa dh rqyuk esa u rks dksbZ fo'ks"k lqfoèkknh tk, vkSj u gh dksbZ fo'ks"k NwV nh tk,A

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(5) lekurk vkSj fl¼kUr (Principle of Equity)µlekurk dk fl¼kUr djkjksi.k esa ,d egÙoiw.kZfl¼kUr gS] tks ,Me fLeFk (Adam Smith) us izfrikfnr fd;k FkkA bl fl¼kUr dks la?kh; foÙk O;oLFkk esaykxw djuk Hkh egÙoiw.kZ ckr gS] D;ksafd bl fl¼kUr osQ vuqlkj la?k rFkk jkT;ksa esa lk/uksa dk c¡Vokjk vlekurkdh fLFkfr mRiUu dj ldrk gS] tks leLr <k¡ps dks [kjkc dj ldrk gSA ,d la?k osQ fofHkÂ jkT;ksa osQ vk£Fkdfodkl osQ Lrj esa fofHkUurk gks ldrh gS] fdUrq ;fn djkjksi.k bl fl¼kUr osQ vuqlkj fd;k tk,] rc fofHkUujkT;ksa esa djksa dk Hkkj fofHkUu gksxkA D;ksafd fofHkUu jkT;ksa esa lhekUr R;kx vyx&vyx gksxkA /uh jkT;ksa osQdjnkrkvksa dk lhekUr R;kx mu jkT;ksa dh rqyuk esa de gksxk tks vis{kkÑr fu/Zu gSaA vr% bl ckr dhvko';drk mRiÂ gksrh gS fd osQUnzh; rFkk jkT; ljdkjksa osQ djkaas dk bl izdkj leUo; fd;k tk, ftlls izR;sddjnkrk in nksuksa izdkj osQ djksa osQ dkj.k lhekUr R;kx cjkcj gks ;k yxHkx cjkcj gks] pkgs og fdlh jkT;esa D;ksa u jgrs gksaA dgus dk vfHkizk; ;g gS fd osQUnzh; rFkk jkT; ljdkjksa osQ djksa dk lekos'k bl izdkj lsfd;k tk,] ftlls izR;sd ukxfjd ij djkas dk Hkkj leku :i ls iM+s ;k yxHkx leku :i ls iM+sA

D;k vki tkurs gSa pkgs dksbZ ;kstuk fdruh Hkh mi;qDr D;ksa u gks] ;fn bldk iz'kklu Bhd ugha gS rks ;g

vo'; gh vliQy gks tk,xhA

(6) leUo; dk fl¼kUr (Principle of Integration and Coordination)µ,d la?k dh lkjhfoÙk&O;oLFkk bl izdkj dh gksuh pkfg,] ftlesa la?k dh izR;sd bdkbZ ,d nwljs ls lefUor gks rFkk dksbZ HkhbdkbZ lkjh O;oLFkk ls vyx u gksA la?kh; O;oLFkk osQ oqQ'kyrk ,oa lqpk: :i ls pykus osQ fy, ;g vko';dgS fd la?k dh lHkh bdkb;k¡ lefUor gksaA bl lEcU/ eas ;g Hkh dgk x;k gS fd la?k rFkk jkT;ksa eas leUo;dk fl¼kUr osQoy dj yxkus rd gh lhfer ugha jguk pkfg,A la?k rFkk jkT;ksa osQ ctV] iw¡thxr O;; rFkk lk[klEcU/h fØ;kvksa eas Hkh leUo; gksuk pkfg, vkSj ;g leUo; lEc¼ fØ;kvksa osQ lkFk Hkh gksuk pkfg,A

(7) ys[ks dk fl¼kUr (Principle of Accountability)µla?kh; foÙk&O;oLFkk vkSj iztkrU=k ,d la?k dhnks laLFkk,¡ gSa tks nks cguksa osQ leku gSaA vr% ,d la?kh; O;oLFkk osQ vUrxZr izR;sd ljdkj osQ dj yxkus oO;; djus osQ fu.kZ;ksa dks vius fo/k;dksa dks ys[k nsus dk Hkh mÙkjnkf;Ro gSA bldk vFkZ ;g gS fd la?kh;foÙk&O;oLFkk esa izR;sd ljdkj osQ dj yxkus o O;; djus osQ fu.kZ;ksa osQ ckjs esa muosQ fo/k;dksa dk ys[kk&tks[kkysus dk vf/dkj gSA bl O;oLFkk osQ vUrxZr izR;sd ljdkj dks dj yxkus o O;; djus osQ fu.kZ; bl ckr dksè;ku esa j[krs gq, djus pkfg, fd budk vU; ljdkjksa ij D;k izHkko iM+sxkA

(8) jkt&dks"k eass o`f¼ dk fl¼kUr (Principle of Fiscal Access)µosQUnzh; o jkT; ljdkjksa dksvius&vius {ks=k esa u;s vk; osQ lk/uksa dks fodflr djus ij viuh c<+rh gqbZ vko';drkvksa dks iwjk djus osQfy, dksbZ izfrcU/ ugha gksuk pkfg,A bldk vFkZ ;g gS fd ljdkj osQ mÙkjnkf;Roksa eas o`f¼ osQ lkFk&lkFk lk/uksaesa Hkh o`f¼ gksuh pkfg,A

(9) gLrkUrj.k dk fl¼kUr (Principle of Transfer of Resources)µbl fl¼kUr dk vfHkizk; ;g gSfd tks jkT; /uh gSa] mu jkT;ksa ls vk; izkIr djosQ fu/Zu jkT; dks fn;k tkuk pkfg,] ftlls izR;sd jkT; osQO;fDr ,d U;wure thou Lrj ij viuk thou fcrk losaQA bldk mís'; gS fd ns'k osQ fdlh Hkh O;fDr dkthou Lrj bl U;wure thou Lrj ls de u gks losQ vFkkZr~ ns'k osQ fdlh Hkh O;fDr dk thou Lrj jk"Vªh;U;wure Lrj ls de ugha gksuk pkfg,A vr% MkW- ch- vkj- feJk (Dr. B. R. Mishra) us viuh iqLrd‘Indian Federal Finance’ esa fy[kk gS fd la?k rFkk jkT;ksa esa lk/uksa dk foHkktu ¶jk"Vªh; U;wure¸ osQfl¼kUr ij vk/kfjr gksuk pkfg,A /uh jkT;ksa esa fu/Zu jkT;ksa dh vk; dk gLrkUrj.k djosQ ,slk gks ldrk gSAbl gLrkUrj.k dk eq[; mís'; mUrjkZT;h; vlekurkvksa dks de djuk gS] D;ksafd vk£Fkd vlekurk,¡ jk"Vªh;le`f¼ osQ fgr esa ugha gksrh gSaA jktLo dh fØ;kvksa dk iz;ksx djosQ bl izdkj dh vlekurkvksa dks nwj fd;ktk ldrk gSA


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(10) foÙkh; lk/uksa dk iqu£oHkktu (Re-allocation of Resources)µizR;sd ns'k }kjk lk/uksa dks blizdkj foHkkftr djus dk iz;kl fd;k tkrk gSS ftlls la?k rFkk jkT;ksa dks mudh vko';drk osQ vuqlkj i;kZIr/u izkIr gks losQ vkSj os vius mÙkjnkf;Roksa dks oqQ'kyrkiwoZd iwjk dj losaQ] fdUrq bl izdkj ls lk/uksa dkfoHkktu djuk ljy ugha gksrk gSA ,slh dksbZ Bksl dlkSVh ugha gS ftlosQ vk/kj ij ;g dgk tk losQ fd lk/uksadk caVokjk vuqowQyre gSA la?k ljdkj osQ lk/ukas vkSj jkT; ljdkj osQ lk/uksa osQ chp ,d foHkktu js[kk [khapukHkh dfBu gksrk gSA

tc osQUnz rFkk jkT;ksa osQ chp lk/uksa dk caVokjk fd;k tkrk gS rks blesa oqQN lk/u ,sls gksrs gSa ftu ij osQUnzdk iw.kZ vf/dkj gksrk gS rFkk oqQN ,sls gksrs gSa ftUgsa jkT;ksa dks fn;k tkrk gS rFkk oqQN ,sls gksrs gSa ftUgsa osQUnzrFkk jkT; nksuksa dks lkSaik tkrk gSA ,sls lk/uksa dks leorhZ (Concurent) lwph esa j[kk tkrk gSSA leorhZ {ks=kksaesa erHksn mRiÂ gksrs jgrs gSa ftUgsa lafo/ku }kjk r; fd;k tkrk gSA vkerkSj ij ,slk ik;k tkrk gS fd osQUnzh;vFkok ,oa ljdkj dks ;g vf/dkj ns fn;k tkrk gS fd og dj dk :i] dj dh fof/ ,oa O;oLFkk osQ fy,lkekU; 'krsZ fu/kZfjr dj ns vkSj jkT; mu 'krks± osQ vuqlkj dk;Z djsaA bl izdkj Li"V gS fd leorhZ(concurrent) lwph osQ lEcU/ esa osQUnz ljdkj vFkok la?k ljdkj <k¡pk rS;kj djrh gS vkSj jkT; ljdkjsa mlhosQ vUrxZr fu;e cukrh gSa rFkk dj fu/kZfjr djrh gSaA

;gk¡ ;g fiQj Li"V fd;k tkrk gS fd le; osQ lkFk&lkFk ifjfLFkfr;k¡ Hkh cnyrh jgrh gSa vkSj blfy, osQUnzo jkT;ksa esa lk/uksa dk dksbZ fuf'pr foHkktu ugha fd;k tk ldrkA vr% lk/uksa osQ caVokjs dk dksbZ Hkh gy ,dvfUre gy ugha gks ldrkA cnyrh gqbZ ifjfLFkfr;ksa esa lk/uksa dk iqu£oHkktu Hkh fd;k tk ldrk gSA vUr esa;g Hkh dgk tk ldrk gS fd lk/uksa dk caVokjk bl izdkj fd;k tkuk pkfg, ftlls ns'k osQ lk/uksa dkvfèkdre mi;ksx fd;k tk losQ rFkk vk£Fkd fodkl dh nj esa o`f¼ gks losQ vkSj vk; osQ vlekurk;ssa degks losssaQA



1. Hkkjr ,d --------- jkT; gSA

2. tc ,d gh ns'k esa ,d ls vf/d ljdkjsa gksrh gSa rks mls --------- dgrs gSaA

3. la?kh; foÙk dh eq[; leL;k osQUnz rFkk jkT;ksa osQ eè; --------- lk/uksa dk forj.k gSA

4. la?k dh izR;sd bdkbZ dks --------- {ks=k esa Lora=krk gksuh pkfg,A

5. lekurk dk fl¼kar djkjksi.k esa ,d egÙoiw.kZ fl¼kar gS tks --------- us izfrikfnr fd;k FkkA

20-3 foÙkh; lk/uksa esa vlUrqyu dh leL;k(Problem of Imbalance in Financial Resources)

;g ns[kus esa vk;k gS fd osQUnz rFkk jkT; ljdkjksa osQ dk;ks± vkSj muosQ foÙkh; lk/uksa esa vDlj vlUrqyu mRiÂgks tkrk gSA fofHkÂ ljdkjksa dh vk; osQ lk/u mudh vko';drkvkas osQ vuqowQy Hkh jg ldrs gSa rFkk mulsde ;k vf/d Hkh jg ldrs gSaA

20-3-1 vlUrqyu osQ dkj.k (Causes of Imbalance)

vk; osQ lk/uksa vkSj vko';drkvksa esa vlUrqyu dk eq[; dkj.k ;g ik;k tkrk gS fd vk; osQ lHkh egÙoiw.kZo ykspiw.kZ lk/u izcU/ dh oqQ'kyrk ,oa jk"Vªh; fgrksa dks è;ku esa j[krs gq, osQUnzh; ljdkj dks lkSai fn, tkrsgSaA mnkgj.k osQ fy, Hkkjr esa] lhrk 'kqYd (customs)] vk; dj (Income Tax)] mRiknu dj (Excise

Duty) o dkWjiksjs'ku dj osQUnzh; ljdkj dks fn;s x;s gSaA ;s lHkh dj ykspiw.kZ gSa vFkkZr~ buosQ }kjk vk; esa

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fnu izfrfnu o`f¼ gks jgh gSA nwljh vksj] jkT; ljdkjksa dks LorU=krk ,oa Lok;Ùkrk (autonomy) osQ vk/kj ijvk£Fkd ,oa lkekftd fodkl osQ nkf;Ro lkSais tkrs gSaA iQyLo:i muosQ vlkoZtfud O;;ksa esa rhozrk ls o`f¼gksrh tkrh gSA vr% O;kogkfjd thou esa ;g ns[kk tkrk gS fd osQUnzh; ljdkj osQ vk; osQ lk/uksa esa jkT; ljdkjosQ vk; osQ lk/uksa dh vis{kk rsth ls o`f¼ gksrh gS rFkk jkT; ljdkj osQ O;; esa osQUnzh; ljdkjksa dh vis{kkrsth ls o`f¼ gksrh gSA bldk vFkZ ;g gqvk fd osQUnzh; ljdkj osQ ikl vk; osQ lk/u gSa rFkk jkT; ljdkj osQikl mÙkjnkf;Ro gSa] iQyLo:i la?kh; foÙk&O;oLFkk esa vlUrqyu mRiÂ gks tkrk gSA

bl lEcU/ esa nwljk roZQ ;g fn;k tkrk gS fd izR;sd ljdkj osQ dk;Z ,oa mÙkjnkf;Ro igys dh vis{kk cgqrc<+ x;s gSa_ fdUrq tc osQUnzh; ljdkj osQ dk;ks± ,oa mÙkjnkf;Roksa esa o`f¼ gksrh gS rc LFkkuh; ljdkjksa osQ vk;osQ lk/uksa esa ls fgLlk ysus yxrh gSA iQyLo:i LFkkuh; ljdkjksa osQ vk; osQ lk/u vkSj muosQ dk;ks± esavlUrqyu mRiÂ gks tkrk gSA

dk;ks± vkSj vk; osQ lk/uksa esa vlUrqyu dk rhljk dkj.k vk£Fkd vlekurkvksa dks crk;k tkrk gSA tc lkjs ns'kdk lUrqfyr :i ls vk£Fkd o lkekftd fodkl djus dh uhfr dks viuk;k tkrk gS rc vis{kkÑr fu/Zu jkT;ksaosQ lk/uksa ij vR;f/d ncko iM+rk gS] ftlosQ ifj.kkeLo:i dY;k.kdkjh jkT; (Welfare State) dhLFkkiuk esa ck/k iM+rh gSA blls ;g Li"V gksrk gS fd mu {ks=kksa esa vk; osQ lk/uksa esa deh gksrh gS tgk¡¡ ij budhvR;f/d vko';drk gksrh gSA bu {ks=kksa essa dk;ks± ,oa vk; osQ lk/uksa esa vlUrqyu gksrk gSA

VkLd vk; osQ lk/uksa vkSj vko';drkvksa esa vlarqyu dk eq[; dkj.k D;k gS\

20-3-2 vlUrqyu dks fdl izdkj nwj fd;k tk,\ (How to Remove Imbalance?)

la?k rFkk jkT;ksa esa foÙkh; vlUrqyu dks v/ksfyf[kr izdkj ls nwj fd;k tk ldrk gSµ;k rks jkT; ljdkjkas osQoqQN dk;Z osQUnzh; ljdkj dks gLrkUrfjr dj fn;s tk,a] ;k osQUnzh; ljdkj osQ oqQN vk; osQ lk/u jkT; ljdkjkasdks gLrkUrfjr dj fn;s tk,¡A la?k rFkk jkT;ksa osQ chp foÙkh; vlUrqyu dks osQUnzh; ljdkj osQ oqQN djksaa dksjkT; ljdkjksa dks gLrkUrfjr djosQ Hkh fd;k tk ldrk gSA fdUrq bl n`f"Vdks.k dk fojks/ ,d:irk(uniformity) ,oa izcU/ dh oqQ'kyrk (administrative efficiency) osQ vk/kj ij fd;k x;k gSA blosQvfrfjDr osQUnz rFkk jkT;ksa osQ chp vlUrqyu dks] osQUnz ls oqQN /ujkf'k jkT;ksa dks gLrkUrfjr djosQ] nwj fd;ktk ldrk gSA la?kh; O;oLFkkvksa esa vkerkSj ij ;gh i¼fr izpfyr gSA vkLVªsfy;k osQ dkWeuoSYFk vuqnku vk;ksxus dgk gS fd geus dkWeuoSYFk ls jkT;ksa dks cM+h vkSj c<+rh gqbZ ek=kk esa /ujkf'k;ksa dks gLrkUrfjr djuk Lohdkjdj fy;k gS] D;kasfd dkWeuoSYFk vklkuh ls vk; esa o`f¼ dj ldrh gSA

20-3-3 foÙkh; lk/ukas dks ljdkjksa osQ chp gLrkUrfjr djus osQ rjhosQ(Forms of Inter-government Financial Transfers)

la?k rFkk jkT;ksa esa foÙkh; vlUrqyu dks nwj djus osQ fy, fuEu mik; fd;s tkrs gSa ftlls la?k dh izR;sd bdkbZdk;ks± ,oa lk/uksa dh n`f"V ls vkRefuHkZj gks losQA osQUnz o jkT;ksa esaa rFkk vUrjkZT;ksa osQ foÙkh; lk/uksa dklek;kstu blfy, Hkh vko';d gS D;ksafd la?k dh lc bdkb;ksa dks vk; osQ leku Ïksrksa ls leku vk; izkIrugha gksrh gSaA bldk eq[; dkj.k ;g gS fd la?k dh lHkh bdkb;k¡ vk£Fkd n`f"V ls ,d&lh ugha gksrha] oqQNbdkb;ksa dh vk£Fkd fLFkfr vPNh gksrh gS rFkk oqQN dh detksjA iQyLo:i] vk; osQ ,d gh Ïksr ls fofHkUujkT;ksa dks vleku vk; izkIr gksrh gS D;ksafd mudh lkekftd o vk£Fkd ifjfLFkfr;k¡ leku ugha gSaA fdUrq ns'kosQ lUrqfyr fodkl osQ fy, leqfpr foÙkh; lek;kstu gksuk vko';d gS] blosQ fy, fuEu fof/;ksa dks viuk;ktkrk gSµ


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(1) dj vk; dk caVokjk (Distribution of Tax Proceeds)

bl iz.kkyh osQ vUrxZr osQUnzh; ljdkj oqQN dj yxkrh gS vkSj buls izkIr vk; dks ,df=kr djrh gS rFkk ,df=krvk; dks la?kh; bdkb;ksa esa foHkkftr dj nsrh gSA bl fof/ dks leiZ.k (Assignment) fof/ dgrs gSa vFkok^vk; oqQ.M forj.k fof/* (Distributive Pool Method) dgrs gSaA bl fof/ dks ykxw djrs le; rhuleL;k,¡ vkrh gSaµ

(i) dkSu ls djksa dh vk; dk foHkktu fd;k tk,\

(ii) djksa dh vk; osQ dkSu ls fgLls vFkok vk; osQ fdl izfr'kr dks jkT; ljdkjksa esa ck¡Vk tk,\

(iii) izR;sd jkT; dk fgLlk fdl izdkj vFkok fdl vk/kj ij fuf'pr fd;k tk,\

(1) djksa ls djksa dh vk; foHkkftr dh tk,µtgk¡ rd bl ckr dk iz'u gS fd dkSu&ls djksa dh vk; dksjkT;ksa esa ck¡Vk tk,] bl lEcU/ esa la?k osQ lafo/ku esa ;g fy[kk gksrk gS fd dkSu&dkSu ls djksa ls izkIr vk;dks jkT;ksa esa ck¡Vk tk,A

(2) djksa ls izkIr vk; osQ dkSu&ls fgLls dks vFkok djksa ls izkIr vk; osQ fdl izfr'kr dks jkT;ksa esack¡Vk tk, vkSj fdl izfr'kr dks osQUnzh; ljdkj vius ikl j[ksµbl lEcU/ esa Hkh lafo/ku esa fn;k gqvkgks ldrk gSA Hkkjr vkSj vizQhdu la?kksa osQ lafo/ku esa bl ckr dh O;oLFkk gS] fd foÙk vk;ksx dk xBu fd;ktkuk pkfg,] tks jkT;ksa osQ fgLls osQ ckjs esa fuekZ.k djsxkA dukMk esa bl lEcU/ esa osQUnzh; vkSj jkT; ljdkjksaosQ chp ik¡p o"kZ osQ fy, le>kSrk (agreement) gksrk gSA bl ekeys esa Hkkjrh; O;oLFkk esa gh vis{kkÑrvf/d yphykiu gSA ;gk¡ foÙk vk;ksx djksa ls izkIr vk; dks jkT;ksa dk fgLlk mudh vko';drk osQ vk/kj ijfuf'pr djrk gSA

;gk¡ ;g ckr è;ku nsus ;ksX; gS fd ;fn lafo/ku esa jkT;ksa osQ fgLls dk vuqikr vFkok izfr'kr Hkh fn;k gqvkgS] rks bl O;oLFkk esa yphykiu tks ,d cgqr vko';d xq.k gS yxHkx lekIr gks tk,xk] D;ksafd lafo/ku esavklkuh ls ifjorZu lEHko ugha gksrsA

izks- oh- ih- vnkjdj us bl leL;k dks] fd djksa ls izkIr vk; dk osQUnz rFkk jkT;ksa esa fdl izdkj caVokjkdjsa] gy djus dh fuEufyf[kr fof/;k¡ crkbZ gSaµ

(i) la?kh; ljdkj dj vk; dk ,d fuf'pr izfr'kr vius ikl j[k ys vkSj 'ks"k jkf'k dks vkuqikfrd<ax ls la?k dh bdkb;ksa osQ chp ck¡V nsA

(ii) la?kh; ljdkj dj vk; dh lEiw.kZ jkf'k ,d fuf'pr vuqikr esa la?k dh bdkb;ksa osQ chp ck¡V nsaA

(iii) la?kh; ljdkj osQ fy, fuf'pr jkf'k cpk yh tk, vkSj 'ks"k jkf'k vU; ljdkjksa osQ chp ck¡V nh tk,A

(iv) osQUnzh; ljdkj osQoy djksa dks vkjksfir vkSj ,df=kr djs vkSj muls izkIr vk; dks jkT; ljdkjksa dkslkSai nsA

(3) dj&vk; osQ caVokjs dh rhljh leL;k ;g gS fd izR;sd jkT; dk fgLlk fdl vk/kj ij fuf'prfd;k tk,µ;g okLro esa ,d tfVy leL;k gSA Hkkjr o oqQN vizQhdu la?k esa jkT; ljdkjksa dk fgLlk oqQN,sls rÙoksa ij mls tula[;k dk vkdkj] vk£Fkd vkSj lkekftd fiNM+kiu rFkk izR;sd bdkbZ osQ ,df=kr vk;esa ;ksxnku osQ vk/kj ij foÙkh; vk;ksx }kjk fuf'pr fd;k tkrk gSA fdUrq vktdy vfUre rÙo osQ egÙo ijcy fn;k tkrk gSA vr% izR;sd jkT; dk fgLlk] tula[;k] vk£Fkd o lkekftd fiNM+kiu vkSj jkT; dhftEesnkfj;ksa vFkok mÙkjnkf;Roksa osQ vk/kj ij fuf'pr fd;k tkrk gSA

20-3-4 ykHk vkSj nks"k (Advantages and Defects)

bl O;oLFkk osQ oqQN ykHk o nks"k Hkh gSa tks fuEu izdkj fn;s x;s gSaµ

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ykHk (Advantages)

(a) blesa osQUnzh; ljdkj dk loksZPp egÙo cuk jgrk gS rFkk jkT; ljdkjksa dh Lok;Ùkrk Hkh lekIr ughagksrh gSA

(b) ;g iz.kkyh ljy gSA

(c) ;g iz.kkyh vk; dh oqQ'kyrk o lekurk osQ vk/kj ij caVokjk djus esa liQy jgh gSA

(d) jkT; ljdkjsa og dk;Z djus osQ fy, izksRlkfgr gksaxh ftUgsa osQUnzh; ljdkj egÙo ns jgh gSA osQUnzh;ljdkj mu dk;ks± dks egÙo nsxh] ftlls la?k osQ lHkh jkT; leku Lrj ij vk tk,¡A

(e) osQUnzh; ljdkj dh vk; esa o`f¼ osQ lkFk&lkFk jkT; ljdkjksa dh vk; esa Hkh o`f¼ gksrh tk,xhA

nks"k (Defects)

(a) ;fn laxzg djus okyh bdkbZ dks mlosQ mi;ksx dk vf/dkj ugha gksxk] rks og bdkbZ vk; ,df=krdjus esa #fp ugha ysxhA

(b) ;fn laxzg djus okyh bdkbZ dk va'k igys ls gh fuf'pr dj fn;k tk,] rks Hkh og bdkbZ dj vk;,df=kr djus esa #fp ugha ysxhA

(c) la?kh; bdkb;k¡ nqcZy bdkb;ksa dk è;ku u j[kdj Lo;a vf/dkf/d /u izkIr djus dk iz;kl djusyxrh gSaA ;g fLFkfr vU; bdkb;ksa esa vlUrks"k iSnk djrh gSA

(d) oqQN bdkb;k¡ tula[;k osQ vk/kj ij vf/d va'k ek¡xrh gSa rks oqQN ,df=kr vk; esa vius ;ksxnkuij vf/d va'k ek¡xrh gS rFkk vk£Fkd o lkekftd fiNM+siu osQ vk/kj ij vf/d va'k ek¡xrh gSvr% dj&vk; os caVokjs esa fdlh Hkh vk/kj dks D;ksa u viuk;k tk,] izR;sd n'kk esa fdlh u fdlhbdkbZ dks FkksM+k&cgqr vlUrks"k vo'; jgrk gSA

(e) dj&vk; osQ caVokjs osQ vk/kj ij ifjorZu gksus ij] bdkb;ksa dh vk; osQ vk/kj esa Hkh ifjorZu gkstkrk gSA bl fLFkfr esa Hkh la?k dh oqQN bdkb;ksa esa vlUrks"k mRiUu gksrk gSA

(2) vuqiwjd ;k vfrfjDr dj (Supplementary Levies or Taxes)

vk; vkSj lk/uksa osQ chp vlUrqyu dks nwj djus dh nwljh fof/ vuqiwjd ;k vfrfjDr dj&iz.kkyh gSA bliz.kkyh osQ vUrxZr ,d ljdkj (izk;% la?k ljdkj) eq[; dj (Principal Tax) yxkrh gS] vU; ljdkjsa mlij vfrfjDr dj yxkrh gSaA bl izdkj jkT; ljdkjsa vius vk; osQ lk/uksa esa o`f¼ dj ldrh gSa vkSjvko';drkvksa ,oa lk/uksa esa lUrqyu LFkkfir dj ldrh gSa ;g Hkh gks ldrk gS fd osQUnzh; ljdkj fdlhdj&fo'ks"k dks ykxw djs vkSj jkT;&ljdkjsa ml ij vfrfjDr dj (Supplementary levy or tax) yxkdjviuh vk; esa o`f¼ dj ysa ;k fofHkUu jkT; ljdkjsa dksbZ dj yxk;sa vkSj osQUnzh; ljdkj ml ij vfrfjDr djyxkdj viuh vk; esa o`f¼ dj ysA bl iz.kkyh esa mijksDr nksuksa fof/;ksa esa ls fdlh Hkh ,d dks viuk;k tkldrk gSA fdUrq vkerkSj ij osQUnzh; ljdkj dksbZ eq[; dj yxkrh gS rFkk jkT; ljdkjsa ml ij vfrfjDr djyxkdj viuh vk; esa o`f¼ djrh gSaA

blosQ vfrfjDr jkT; ljdkjksa }kjk yxk;s x;s djksa dh nj izk;% vleku gksrh gSA blfy, tc jkT; ljdkjksa }kjkvkjksfir djkas osQ Åij osQUnz }kjk vfrfjDr dj yxk;s tkrs gSa rc u rks dj&iz.kkyh eas ,d:irk jgrh gS vkSju gh mls U;k;laxr le>k tk ldrk gSA

la?k ljdkj }kjk yxk;s x;s djksa ij fofHkUu jkT; ljdkjsa ftl nj ls pkgsa dj yxk ldrh gSa] fdUrq ;g njlk/kj.kr% fuf'pr dj nh tkrh gS vkSj vkerkSj ij vfrfjDr dj dk Hkkj eq[; dj osQ Hkkj ls vf/d ugha jgrkgSA vfrfjDr dj osQUnzh; ljdkj }kjk gh ,df=kr fd;k tkrk gSS vkSj bldh vk; dks fofHkUu jkT;ksa dks ns fn;ktkrk gSA


uksV

yksd foÙk

vkykspuk,¡µfoÙkh; lek;kstu dh bl iz.kyh dh vusd fo}kuksa us vkykspuk dh gSA (1) mudk dguk gS fdnks ckj dj yxkus ls O;fDr;ksa ij dj dk Hkkj cgqr vf/d gks tkrk gS] ftlosQ ifj.kkeLo:i ns'k osQ mRiknu]forj.k vkSj cpr ij izfrowQy izHkko iM+rk gSA (2) blosQ vfrfjDr osQUnz rFkk jkT;ksa esa izxfr}fU}rk vkjEHk gkstkrh gS D;ksafd izR;sd osQoy vius ykHk o fgrksa dks egÙo nsus yxrk gSA (3) djnkrk ij dj dk Hkkj brukvf/d gksus dh lEHkkouk cu tkrh gS ftldks og ogu djus esa vleFkZ gks tkrk gS rFkk mlosQ thou&Lrj ijcqjk izHkko iM+rk gSA

(3) la?kh; vk£Fkd lgk;rk (Federal Grant-in-aid)

fofHkUu jkT;ksa esa foÙkh; lUrqyu LFkkfir djus dh ,d egÙoiw.kZ fof/ gSA bl O;oLFkk osQ vUrxZr la?k jkT;ksadks vk£Fkd lgk;rk nsrk gSA ;s lgk;rk,¡ ,d fo/ku osQ vUrxZr nh tkrh gSaA ;s lgk;rk,¡ 'krZlfgr rFkk 'krZjfgrnksuksa] izdkj dh gks ldrh gSaA ;s lgk;rk;sa LFkkbZ Hkh gks ldrh gSa rFkk vLFkkbZ vFkok ifjorZu'khy Hkh gksrh gSaAbu lgk;rkvksa dk eq[; mís'; jkT;ksa dks mudh vko';drkvksa osQ vuqlkj vk; osQ lk/u iznku djuk gksrk gSrFkk fofHkUu jkT;ksa dh fLFkfr esa ,d:irk ykuk gksrk gSA blosQ vfrfjDr la?kh; ljdkj fiNM+s {ks=kksa dh mUufrrFkk fiNM+s oxkss± dh f'k{kk osQ fy, fo'ks"k lgk;rk (special grants) Hkh nsrh gSA bruk gh ugha la?kh; ljdkjfdlh fo'ks"k ;kstuk dks dk;kZfoUr djus osQ fy, Hkh jkT;ksa dks vuqnku (Grants-in-aid) osQ :i esa vk£Fkdlgk;rk iznku djrh gS ftlosQ [kpZ dh ns[kHkky la?k&ljdkj Lo;a djrh gSA bl izdkj Li"V gS fd la?kh; ljdkjjkT; ljdkjkas dks vusd izdkj dh vk£Fkd lgk;rk,¡ iznku djrh gSA

uksV~l vk; vkSj lk/uksa osQ chp vlUrqyu dks nwj djus dh nwljh fof/ vuqiwjd ;k vfrfjDr dj iz.kkyh gSA

fdu fl¼kUrkas ij vk£Fkd lgk;rk nh tkuh pkfg,

izks- ,- ,p- gSUlu (A. H. Hansen) rFkk ,p- ,l- ijyksiQ (H. S. Perloff) osQ vuqlkj jkT;ksa dks vk£Fkdlgk;rk iznku djus osQ lEcU/ esa fuEu fl¼kUr viukus pkfg,µ

(i) vk£Fkd lgk;rk fu/kZfjr djrs le; la?k dks izR;sd jkT; dh vk; rFkk tula[;k dks è;ku esa j[kukpkfg,A

(ii) la?k }kjk jkT;ksa dks vk£Fkd lgk;rk mlosQ vk; osQ lk/u vko';drkvksa osQ vk/kj ij nsuh pkfg,Aftu jkT;ksa osQ lk/u de vkSj vko';drk,¡ vf/d gSa mUgsa vis{kkÑr vk£Fkd lgk;rk iznku dhtkuh pkfg,A

(iii) la?kh; vk£Fkd lgk;rk bruh nh tkuh pkfg, tks fdlh lsok dks ,d vPNs Lrj ij leLr ns'k esacuk;s j[kus osQ fy, i;kZIr gksA

(iv) vk£Fkd n`f"V ls detksj jkT;ksa dks fo'ks"k vk£Fkd lgk;rk nh tkuh pkfg,] ftlls os ns'k osQ U;wureLrj dks izkIr djus esa leFkZ gks losaQA

(v) bl izdkj dh vk£Fkd lgk;rk dk viO;; ugha gksuk pkfg,A

(vi) jkT;ksa dks la?k ij vk£Fkd lgk;rk izkIr djus osQ fy, fuHkZj ugha gksuk pkfg,] mUgsa Lo;a Hkh vk£Fkdlk/uksa esa o`f¼ djus osQ fy, iz;kl djus pkfg,A

(vii) osQUnzh; ljdkj dks bu vuqnkuksa dks jkT; ljdkjksa dks nsus esa ,d ljy o dk;Z'khy uhfr dks viukukpkfg,] ftlls ns'k osQ leLr jkT;ksa dks leku vk£Fkd o lkekftd Lrj ij yk;k tk losQ rFkk muesavlUrks"k dh Hkkouk dks de fd;k tk losQA

uksV



bl izdkj osQ vuqnku la?kh; O;oLFkk osQ fofHkUu ?kVdksa (osQUnz ,oa jkT; ljdkj) osQ eè; foÙkh; lEcU/ksa dhvlekurkvksa esa deh djus esa lgk;d gks ldrs gSaA ;s vuqnku osQUnz ljdkj }kjk fofHkUu jkT;ksaa esa f'k{kk] fpfdRlkbR;kfn enksa ij O;; djosQ iznku fd;s tk ldrs gSaA bl izdkj vuqnku osQUnz ljdkj vFkok foÙk vk;ksx osQvf/dkj {ks=k esa gks ldrs gSaA

vesfjdk rFkk Hkkjr esa oqQN fof'k"V mís';ksa osQ fy, osQUnz ljdkj jkT;ksa dks lgk;rk iznku djrh gSA bl izdkjosQ vuqnku oqQN fuf'pr dk;ZØeksa osQ fy, gh fn;s tkrs gSa rFkk osQUnz ljdkj ml ifj;kstuk dh 'ks"k ykxr dk,d fuf'pr vuqikr gh vk£Fkd lgk;rk nsrh gSA ifj;kstuk dh 'ks"k ykxr mu jkT; dks vius lk/uksa }kjk iwjhdjuh iM+rh gSA

D;k vki tkurs gSa jkT;ksa dks osQoy osQUnz }kjk iznku dh x;h lgk;rk ij gh fuHkZj ugha jguk pkfg,] cfYd

mUgsa vius vk; osQ lk/uksa esa Hkh o`f¼ djuh pkfg,A

(4) jkT;ksa dk la?k ljdkj osQ fy, va'knku

bl iz.kkyh osQ vUrxZr] ftl izdkj la?k ljdkj jkT;ksa dks vk£Fkd lgk;rk vFkok vuqnku nsrh gS mlh izdkjjkT; ljdkjsa Hkh osQUnzh; ljdkj dks mlosQ [kpks± dh iw£r osQ fy, vuqnku nsrh gSA fdl jkT; dks fdl vk/kjij rFkk fdruk vuqnku osQUnz ljdkj dks mlosQ [kpsZ dh iw£r osQ fy, nsuk pkfg,] ;g ,d tfVy leL;k gSAblosQ vUrxZr jkT; ljdkjsa viuh vk; dk ,d fuf'pr izfr'kr Hkh osQUnz ljdkj dks vuqnku ossQ :i esa nsldrh gSaA

fdUrq foÙkh; lek;kstuk (Financial adjustment) vFkok osQUnz rFkk jkT;ksa esa vk; osQ lk/uksa vkSj mudhvko';drk osQ chp lUrqyu LFkkfir djus osQ fy, bl fof/ dks vPNk ugha le>k tkrk gSS D;ksafd blesa vusdnks"k gSaA bl iz.kkyh dk lcls cM+k nks"k gS fd osQUnzh; ljdkj dks vius [kpks± osQ fy, jkT; ljdkjksa ij fuHkZjjguk iM+rk gS] tks fcYoqQy vuqi;qDr gS] D;ksafd osQUnzh; ljdkj dks ns'k dh j{kk tSls egÙoiw.kZ dk;Z djus iM+rsgSaA ;fn bu mÙkjnkf;Roksa dks iwjk djus osQ fy, og jkT;ksa ij fuHkZj jgrh gS rks og dHkh Hkh oqQ'kyrk ovkRefo'okl osQ lkFk dk;Z ugha dj ldrhA blosQ vfrfjDr jkT;ksa dk dk;Z&{ks=k cgqr lhfer gksrk gSA os i;kZIr:i esa osQUnz dks vk£Fkd lgk;rk iznku ugha dj ldrsA

20-4 la?kh; foÙk dh vk/qfud izo`fÙk;k¡(Recent Trends in Federal Finance)

la?kh; ljdkj dk ;g nkf;Ro gS fd og la?kh; O;oLFkk esa vk£Fkd fodkl dks izksRlkfgr djsA blosQ fy, mlsi;kZIr 'kfDr iznku dh tk,A izks- ,iQ- th- dkjuy (F.G. Carnell) osQ vuqlkj] ¶orZeku n'kkvksa esa osQUnzljdkj dks i;kZIr ek=kk esa 'kfDr iznku djuh pkfg, rkfd og mu vk£Fkd ,oa lkekftd nkf;Roksa dks fuHkk losQ]tks vk/qfud osQUnz ljdkj ls vk'kk dh tkrh gSA¸1 lkekftd lsok,¡ tSls csjkstxkjh lqj{kk] chekjh lqj{kk]o`¼koLFkk esa isa'ku] fo/okvksa rFkk vukFkksa dks ias'ku bR;kfn lHkh jkT;ksa easa leku Lrj rFkk leku fl¼kUrksa ijiznku dh tk,aA blosQ fy, vko';d gS fd blosQ fy, osQUnz ljdkj O;oLFkk LFkkfir djs rFkk budks dk;kZfUordjus esa lHkh jkT; lg;ksx iznku djsaA bl izdkj Li"V gS fd osQUnz ljdkj dks vf/d 'kfDr iznku dh tk,A;s izo`fÙk;k¡ la?kh; foÙk dks izHkkfor djrh gSa rFkk buesa ls oqQN izo`fÙk;k¡ foÙkh; uhfr dks fodflr djus esalgk;d gks ldrh gSaµ

1. F.G. Carnell —Federalism in India. Page 29.


uksV

yksd foÙk

(i) osQUnz ljdkj fodkl osQ fy, lk/u iznku djs rFkk jkT; ljdkj mu fodkl ;kstukvksa dks dk;kZfUor:i iznku djsA bl izdkj ljdkj foÙkh; vko';drkvksa dks iw.kZ djus dh eq[; foÙkh; ,tsUlh osQ:i esa dk;Z djrh gS rFkk jkT; ljdkjsa vk£Fkd fodkl dks djus esa osQUnz ljdkj dh lgk;d osQ:i esa dk;Z djrh gSaA

(ii) gky osQ o"kks± esa osQUnz ljdkj ls jkT; ljdkjksa dks foÙkh; lk/uksa dk LFkkukUrj.k rsth ls gqvk gSaorZeku esa jkT; ljdkjsa foÙkh; fLFkfr esa osQUnz ljdkj ij igys dh vis{kk vf/d fuHkZj gks jgh gSaD;ksafd fodkl ifj;kstuk,¡ osQUnz dh lgk;rk fcuk lEHko ugha gks ldrhaA

(iii) jkT; ljdkjksa ls vf/drj O;; dh iw£r osQUnz ljdkj djrh gSaA vr% osQUnz ljdkj dk nkf;Ro gkstkrk gS og jkT; ljdkjkas osQ lkoZtfud O;; dks fu;fU=kr djus osQ fy, uhfr fu/kZfjr djsA

(iv) osQUnz ljdkj fu/Zu jkT;ksa dks fofHkUu jktuSfrd] vk£Fkd rFkk lkefktd dkj.kksa ls i;kZIr ek=kk esafoÙkh; lgk;rk iznku djrh gSA

;fn fdlh la?kh; foÙk esa ;s izo`fÙk;k¡ fo|eku gSa rks mudk lkekftd] jktuSfrd ,oa vk£Fkd ifjorZu ij dkiQhizHkko iM+rk gSA ;fn ifjfLFkfr;ksa osQ vuqlkj foÙkh; uhfr esa ifjorZu ugha gksrk gS rks la?kh; foÙkvf/d le; rd thfor ugha jg losQxkA



6. dkWjiksjs'ku dj gSµ

(v) ykspiw.kZ (c) csykspiw.kZ

(l) ladh.kZ (n) fn, x, lHkhA

7. ¶geus dkWeuoSYFk ls jkT;ksa dks cM+h vkSj c<+rh gqbZ ek=kk esa /ujkf'k;ksa dks gLrkarfjr djuk Lohdkj djfy;k gS¸A ;g fdldk dFku gS\

(v) Hkkjr osQ dkWeuoSYFk vk;ksx dk (c) vkWLVªsfy;k osQ dkWeuoSYFk vk;ksx dk

(l) fczVsu osQ dkWeuoSYFk vk;ksx dk (n) mijksDr lHkhA

8. la?kh; ljdkj dk ;g nkf;Ro gS fd og la?kh; O;oLFkk esa fdldks izksRlkfgr djs\

(v) lkekftd fodkl dks (c) jktuhfrd fodkl dks

(l) lkaLÑfrd fodkl dks (n) vk£Fkd fodkl dksA

20-5 la?kh; foÙk O;oLFkk osQ fl¼kar rFkk Hkkjrh; la?kh; O;oLFkk(Principles of Federal Finance and Indian Federal Systems)

vc rd ge foÙk fl¼kUrksa tSls LorU=krk ,oa ftEesnkjh] ;Fks"Brk ,oa yksp] izcU/ esa ferO;f;rk] ,d:irklekurk] leUo;] ys[kk] jktdks"k esa o`f¼ bR;kfn;kaas dh foospuk dj pqosQ gSaA ;gk¡ ge Hkkjrh; lafo/ku esa osQUnzrFkk jkT;ksa osQ eè; foÙkh; lk/uksa osQ c¡Vokjs esa bu foÙkh; fl¼kUrksa dk fo'ys"k.k djsaxsA osQUnz rFkk jkT; ljdkjksaosQ eè; djksa osQ c¡Vokjs osQ lEcU/ esa LorU=krk ,oa ftEesnkjh osQ fl¼kUr dks viuk;k x;k gSA D;ksafd lafo/kuesa osQUnz rFkk jkT;ksa osQ dj c¡Vokjs rFkk dk;ks± dh i`Fko~Q :i esa O;k[;k dh xbZ gSA os dj ftudk vk/kjvUr%jkT; (inter-state) gS mudks ,df=kr ,oa yxkus dk nkf;Ro osQUnz ljdkj ij gS rFkk ftu djksa dk vk/kjLFkkuh; gS] mudk nkf;Ro jkT; ljdkjkas dks lkSaik x;k gSA

uksV



dj nkf;Roksa dk Li"V :i esa c¡Vokjk (Clear Cut Division of Taxing Powers)

osQUnzh; lwph (lwph&I) esa osQUnz dh 'kfDr ,oa dk;Z dh foospuk dh xbZ gSA bl lwph esa osQUnz ljdkj }kjk yxk,x;s dj ,oa ysoh lfEefyr dh xbZ gSaA jkT; (lwph&II) esa jkT; ljdkj }kjk yxk;s x;s dj ,oa ysoh dkslfEefyr fd;k x;k gSA (lwph&III) leorhZ lwph (Concurrent) gksrh gSA

lwph&I esa lfEefyr lHkh foÙkh; lk/uksa ij osQUnz ljdkj dk iw.kZ vf/dkj gksrk gS rFkk lwph&II esa lfEefyrlk/uksa ij jkT; ljdkj dk iw.kZ vf/dkj gksrk gS rFkk lwph&III esa lfEefyr lk/uksa ij jkT; dk osQoy leorhZvf/dkj gksrk gSA bl izdkj lafo/ku esa osQUnz rFkk jkT;ksa osQ eè; dj nkf;Roksa dk Li"V :i esa c¡Vokjk fd;kx;k gSA

20-5-1 jkT;ksa dks leiZ.k djus okyk osQUnzh; jktLo dj Hkkj(A Part of the Central tax Revenue is Assigned to the States)

osQUnz ljdkj dh lwph esa 12 enksa ij dj yxkus dk izko/ku gSA ;|fi ;s lHkh dj osQUnzh; lwph esa gksrs gSa fdUrqbldk ;g eryc ugha gS fd bu enksa ls izkIr lHkh jktLo dk iz;ksx osQUnz ljdkj djrh gSA osQUnzh; lwph esalfEefyr djksa dks fuEu pkj Hkkxksa esa foHkkftr fd;k tk ldrk gSµ

(1) os dj ftudks yxkus dk rFkk muls izkIr jktLo dks j[kus dk iw.kZ vf/dkj osQUnz ljdkj dks gksrk gSAbllsa lhek 'kqYd] fu;e dj rFkk iw¡th dj (Ñf"k Hkwfe dks NksM+dj) bR;kfn lfEefyr gksrs gSaA bl Hkkxesa lfEefyr enksa ls izkIr vk; dks jkT;ksaa esa ugha ck¡Vk tkrk gSA

(2) oqQN ,sls dj ftUgsa yxkus o olwy djus dk vf/dkj osQUnz ljdkj dks gS fdUrq buls izkIr vk; esa jkT;ksadk Hkh fgLlk gksrk gSA Ñf"k vk; osQ vfrfjDr lHkh vk;ksa ij rFkk rEckowQ ,oa vU; fuek.kZdkjh oLrqvksa('kjkc rFkk u'khyh nokvksa dks NksM+dj) ij yxk;s tkus okys dj bl lewg esa lfEefyr gksrs gSaA

(3) ,sls dj ftUgsa osQUnz ljdkj yxkrh gS rFkk olwy Hkh osQUnz ljdkj djrh gS fdUrq muls izkIr jktLo dklEiw.kZ Hkkx jkT;ksa esa foHkkftr dj fn;k tkrk gSA Ñf"k Hkwfe dks NksM+dj vU; lHkh izdkj dh lEifÙk;ksaij mÙkjkf/dkjh dj (vFkok vkLrh dj)] jsy osQ fdjk;s rFkk HkkM+s ij dj] jsy] ty rFkk ok;q ekxks±osQ vkus&tkus okys eky o ;kf=k;ksa ij V£euy VSDl] vUrjkZT; O;kikj esa lfEefyr oLrqvksa ij fcØh&dj(lekpkj&i=kksa dks NksM+dj) bR;kfn bl en esa lfEefyr gksrs gSSaaaA

(4) oqQN dj tks osQUnz ljdkj }kjk yxk;s tkrs gSa fdUrq olwy jkT;ksa dh ljdkj }kjk fd;s tkrs gSa rFkk mulsizkIr jktLo dk miHkksx Hkh jkT; gh djrs gSaA LVkEi M~;wVh] fpfdRlk ,oa VkW;ysV midj.kksa ijmRiknu&dj bl en esa lfEefyr gksrs gSaA

mijksDr foospuk ls Li"V gS fd osQUnz ljdkj vius dj jktLo dk oqQN Hkkx jkT; ljdkjksa esa foHkkftr dj nsrhgSA jkT; ljdkjksa dk fgLlk mudh vko';drkvksa osQ vuqlkj ?kVrk&c<+rk jgrk gSA blosQ vfrfjDr djksa dkfoHkktu dj jktLo dks ,df=kr djus esa oqQ'kyrk ,oa ferO;f;rk ls Hkh lEcfU/r gksrk gSA bl izdkj ;g;Fks"Brk ,oa yksp rFkk izcU/ esa ferO;f;rk ,oa oqQ'kyrk osQ fl¼kUrksa dk ikyu djrk gSA

VkLd osaQnzh; lwph esa lfEefyr djksa dks fdrus Hkkxksa esa ck¡Vk x;k gS\

20-5-2 foÙk vk;ksx dh LFkkiuk (Setting of Finance Commission)

dj jktLo dk osQUnz rFkk jkT; ljdkjksa esa Li"V :i ls foHkktu djus osQ i'pkr~ Hkh fofHkUu ljdkjksa osQ foÙkh;lk/uksa rFkk muosQ }kjk lEiUu fd;s tkus okys dk;ks± osQ eè; vlUrqyu n`f"Vxkspj gksrk gSA bu vlUrqyuksa dksnwj djus osQ fy, lafo/ku esa ;g izko/ku j[kk x;k gS fd osQUnz ljdkj osQ oqQN dj jktLo dk Hkkx rFkk vk£Fkdvuqnku jkT; ljdkjksa dks fn;k tkuk pkfg,A


uksV

yksd foÙk

Hkkjrh; lafo/ku dh /kjk 280&A esa osQUnz rFkk jkT;ksa osQ foÙkh; lEcU/ksa dks larqfyr cuk;s j[kus osQ fy, izR;sdik¡p o"kZ osQ i'pkr~ ,d foÙk vk;ksx dh fu;qfDr dh O;oLFkk dh xbZ gSA lafo/ku esa jk"Vªifr dks ;g vf/dkjfn;k x;k gS fd ;g vko';drkuqlkj bl izdkj osQ foÙk vk;ksx dks ik¡p o"kZ ls iwoZ Hkh fu;qDr dj ldrk gSAfoÙk vk;ksx viuh fjiksVZ jk"Vªifr dks lkSairk gS vkSj fopkj osQ ckn ml ij osQUnz ljdkj fu.kZ; ysrh gSA foÙkvk;ksx dh LFkkiuk dk mís'; ;g gS fd og la?kh; lk/uksa esa ls vFkkZr~ mu lk/uksa esa ls tks bl le; la?k osQvf/dkj esa gSa rFkk ftlesa ls jkT;ksa dks fgLlk fn;k tk ldrk gS bu lk/uksa esa ls jkT; ljdkjksa dk fgLlk blizdkj rFkk bl vk/kj ij fuf'pr djsa] ftlls la?k vkSj jkT;ksa osQ chp muosQ vk; osQ lk/uksa rFkk vko';drkvksaosQ lUrqyu cus jgsa rFkk la?k osQ lHkh jkT;ksa dk Hkh lUrqfyr fodkl gks losQA

mijksDr fooj.k ls ;g Li"V gS fd Hkkjr esa osQUnz ,oa jkT;ksa osQ chp vk£Fkd lUrqyu cuk;s j[kus esa foÙkh;vk;ksx egÙoiw.kZ Hkwfedk vnk djrk gSA Hkkjr osQ lafo/ku esa (lu~ 1950 osQ lafo/ku esa) la?k rFkk jkT;ksa esalUrqyu LFkkfir djus osQ fy, rhu rÙoksa dk mYys[k fd;k x;k gSA

1- vk;&dj rFkk la?kh; mRiknu djksa dk c¡Vokjkµlafo/ku dh /kjk&270 esa oqQN dj ,sls gSa ftuls izkIrvk; dk c¡Vokjk la?k ,oa jkT;ksa esa djus dh O;oLFkk dh xbZ gSA bleas lHkh vk;&dj (Ñf"k vk; dks NksM+dj)lfEefyr gksrs gSaA Hkkjr ljdkj ,DV 1935 dh vuqlwph 140(1) esa izko/ku gS fd mRiknu djkas dk oqQN vkSjlEiw.kZ Hkkx jkT; ljdkjksa esa ck¡Vk tk ldrk gSA bu djksa ls izkIr vk; dk caVokjk foÙkh; vk;ksx dh lykg ijla?k ,oa jkT;ksa osQ chp fd;k tkrk gSA bl izdkj gj ik¡p o"kZ ckn foÙk&vk;ksx la?k ,oa jkT;ksa dh vk';drkvksadk voyksdu dj bl vk; esa mudk fgLlk fuf'pr djrk gSA

2- la?k }kjk jkT;ksa dks vk£Fkd lgk;rkµla?k ,oa jkT;ksa osQ chp foÙkh; lUrqyu cuk;s j[kus osQ fy, nwljkegÙoiw.kZ rjhdk la?k }kjk jkT;ksa dks vk£Fkd lgk;rk nsdj viuk;k tkrk gSA ;g vk£Fkd lgk;rk osQUnz ljdkj}kjk vius lafpr dks"k esa ls mu jkT;ksa dks nh tkrh gS ftudks budh vko';drk gksrh gSA vr% fHkUu jkT;ksa osQfy, fHkUu jkf'k fuf'pr dh tkrh gSA osQUnzh; ljdkj foÙk vk;ksx dh lykg ij jkT;ksa dks ;g vk£Fkd lgk;rkvFkok vuqnku nsrh gSA Li"V gS fd foÙk mu fl¼kUrksa dks fu/kZfjr djrk gS ftu ij jkT;ksa dks vk£Fkd lgk;rkvFkok vuqnku fd;s tkrs gSaA foÙk vk;ksx bu fl¼kUrksa osQ vk/kj ij fHkUu jkT;ksa osQ fy, vuqnku dh jkf'k HkhfHkUu fuf'pr djrk gSA

3- vf/Hkkj yxkdj vk; esa o`f¼ djukµHkkjrh; lafo/ku esa vk£Fkd lUrqyu cuk;s j[kus dh rhljh O;oLFkk;g dh xbZ gS fd la?k ljdkj vf/Hkkj (surcharge) yxkdj ,sls fdlh Hkh dj esa vfHko`f¼ dj ldrh gSftlls izkIr vk; dk oqQN Hkkx jkT;ksa esa ck¡Vk tkrk gks vFkok ftldh leLr vk; jkT;ksa dks ns nh tkrh gksAbl izdkj Li"V gS fd la?k ljdkj jkT;ksa dh lwph esa fuf'pr fd;s x;s djksa ij vf/Hkkj yxk ldrh gS rFkkbu vf/Hkkjksa ls tks vk; izkIr gksxh mldk mi;ksx djus dk osQUnz ljdkj dks iw.kZ vf/dkj gksxkA Hkkjr esa osQUnzh;ljdkj bl izdkj osQ vf/Hkkj vk;&dj ij yxkrh gSA

4- Í.k ysus dk vf/dkjµblosQ vfrfjDr lafo/ku esa la?k ljdkj dks ;g vf/dkj fn;k x;k gS fd og laln}kjk fuf'pr lhekvksa osQ vUrxZr vius ns'k ls rFkk fons'kksa ls Í.k ys ldrh gSA blh izdkj jkT; dks Hkhfo/kulHkk osQ }kjk fuf'pr dh xbZ lhekvksa osQ vUrxZr ns'k osQ vUnj ls Í.k ysus dk vf/dkj izkIr gSA jkT;ljdkj la?k ljdkj ls Hkh vko';drk iM+us ij Í.k ys ldrh gSA

foÙkh; {ks=k osQ lUnHkZ esa Hkkjrh; lafo/ku us cgqr [kphZyk #[k viuk;k gSA bl izdkj dk izko/ku fdlh Hkhla?kh; lafo/ku esa ugha ik;k tkrk gSA gekjs lafo/ku esa lHkh la?kh; foÙk osQ fl¼kUrksa dk ikyu fd;k x;k gSA;g blfy, fd;k x;k gS rkfd fofHkUu ljdkjksa osQ dk;ks± ,oa foÙkh; lk/uksa osQ eè; vlUrqyu dks nwj fd;ktk losQA jkT; ljdkjksa dks la?kh; dks"k dh vko';drk gksrh gSA jkT;ksa dh ;g fuHkZjrk mudks osQUnz ljdkj dhuhfr;kas ls leUo; LFkkfir djus osQ fy, etcwj djrh gSA blosQ foijhr osQUnz ljdkj dks Hkh muls lkeatL;LFkkfir djuk gksrk gSA

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9. osQUnz rFkk jkT; ljdkjksa osQ eè; djksa osQ c¡Vokjs osQ laca/ esa Lora=krk ,oa ftEesnkjh osQ fl¼kar dksviuk;k x;k gSA

10. osQUnzh; lwph esa osQUnz dh 'kfDr ,oa dk;Z dh foospuk ugha dh xbZ gSA

11. osQUnz ljdkj dh lwph esa 12 enksa ij dj yxkus dk izko/ku gSA

12. Hkkjrh; lafo/ku dh /kjk 280&A osQ vuqlkj izR;sd N% o"kZ osQ i'pkr~ ,d foÙk vk;ksx dh O;oLFkkdh xbZ gSA

13. Hkkjrh; lafo/ku dh /kjk 280&A osQ vuqlkj izR;sd ik¡p o"kZ ckn ,d foÙk vk;ksx dh fu;qfDr dhO;oLFkk gSA


• la?kh; foÙk dh eq[; leL;k osQUnz rFkk jkT;ksa osQ eè; foÙkh; lk/uksa dk forj.k gS] D;ksafd ;s viusvk£Fkd rFkk Hkkoh fodkl osQ dk;ZØeksa dks fcuk foÙkh; izcU/ }kjk lEHko ugha dj ldrsA bl izdkj;g leL;k muosQ fy, vR;f/d egÙoiw.kZ gksrh gSA

• izR;sd ljdkj dks vius {ks=k ij dj yxkus] Í.k ,df=kr djus vkSj vk; osQ vU; lk/uksa esa o`f¼ djusdh ftEesnkjh Hkh vius Åij ysuh pkfg,] ftlls fd og vius {ks=k osQ dk;ks± dks lqpk# :i ls djlosQA

• la?k dh izR;sd bdkbZ dks vk£Fkd {ks=k esa LorU=krk gksuh pkfg,A jkT;ksa dks vius dk;Z djus osQ fy,i;kZIr /u izkfIr osQ vf/dkj gksus pkfg,A os dj Hkh yxk losaQ vkSj Í.k Hkh losaQ] blesa mUgsa iw.kZLorU=krk gksuh pkfg,A

• vk£Fkd lk/uksa dk foHkktu ykspiw.kZ O;oLFkk osQ :i esa gksuk pkfg,A D;ksafd dksbZ Hkh ;kstuk pkgs ogfdruh Hkh vPNh D;ksa u gks] vkus okys izR;sd le; osQ fy, mi;qDr ugha gks ldrhA

• vk; osQ lk/uksa vkSj vko';drkvksa esa vlUrqyu dk eq[; dkj.k ;g ik;k tkrk gS fd vk; osQ lHkhegÙoiw.kZ o ykspiw.kZ lk/u izcU/ dh oqQ'kyrk ,oa jk"Vªh; fgrksa dks è;ku esa j[krs gq, osQUnzh; ljdkjdks lkSai fn, tkrs gSaA

• vk; vkSj lk/uksa osQ chp vlUrqyu dks nwj djus dh nwljh fof/ vuqiwjd ;k vfrfjDr dj&iz.kkyh gSAbl iz.kkyh osQ vUrxZr ,d ljdkj (izk;% la?k ljdkj) eq[; dj (Principal Tax) yxkrh gS] vU;ljdkjsa ml ij vfrfjDr dj yxkrh gSaA

• orZeku n'kkvksa esa osQUnz ljdkj dks i;kZIr ek=kk esa 'kfDr iznku djuh pkfg, rkfd og mu vk£Fkd ,oalkekftd nkf;Roksa dks fuHkk losQ] tks vk/qfud osQUnz ljdkj ls vk'kk dh tkrh gSA

• osQUnz ljdkj dh lwph esa 12 enksa ij dj yxkus dk izko/ku gSA ;|fi ;s lHkh dj osQUnzh; lwph esa gksrsgSa fdUrq bldk ;g eryc ugha gS fd bu enksa ls izkIr lHkh jktLo dk iz;ksx osQUnz ljdkj djrh gSA

• foÙkh; {ks=k osQ lUnHkZ esa Hkkjrh; lafo/ku us cgqr [kphZyk #[k viuk;k gSA bl izdkj dk izko/ku fdlhHkh la?kh; lafo/ku esa ugha ik;k tkrk gSA


uksV

yksd foÙk


• leorhZ (Concurrent)µ,d lk O;ogkj djus okykA

• vf/Hkkj (Surcharge)µvfrfjDr djA


1- la?k rFkk jkT;ksa esa larqyu LFkkfir djus osQ fy, dkSu&dkSu ls rÙo mYys[kuh; gS\

2- osaQnzh; lwph esa lfEefyr djksa dks fdrus Hkkxksa esa foHkkftr fd;k tk ldrk gS\

3- vuqiwjd ;k vfrfjDr dj ls D;k vfHkizk; gS\

4- foÙkh; lk/uksa dks ljdkjksa osQ chp gLrkUrfjr djus osQ D;k rjhosQ gSa\

5- foÙkh; lk/uksa esa vlarqyu osQ D;k dkj.k gSa\

mÙkj % Lo&ewY;kadu (Answers: Self Assesssment)

1. la?kh; 2. la?kh; 'kklu O;oLFkk 3. foÙkh;

4. vk£Fkd 5. ,Me fLeFk 6. (v) 7. (c)

8. (n) 9. lR; 10. vlR; 11. lR;

12. vlR; 13. lR;A







uksV


bdkbZ—21% Hkkjr esa la?kh; foÙk dk fodkl

bdkbZµ21: Hkkjr esa la?kh; foÙk dk fodkl

(Development of Federal Finance in India)


mís'; (Objectives)


21.1 Hkkjr esa la?kh; foÙk dk fodkl (Development of Federal Finance in India)

21.2 ½.k (Loans)





mís'; (Objectives)


• Hkkjr esa la?kh; foÙk osQ fodkl laca/h ckrksa dh tkudkjh izkIr djus gsrqA

• ljdkjh vk; osQ forj.k dks le>us gsrqA

• vk;&dj rFkk twV osQ fu;kZr&dj osQ forj.k dh tkudkjh esaA


Hkkjr ,d la?kh; jkT; gSA osQUnz rFkk jkT;ksa osQ eè; foÙkh; lEcU/ la?kh; foÙk fl¼kUrksa ij fuHkZj djrs gSaA la?k(Federation) ljdkj osQ ml Lo:i dks dgrs gSa] ftlesa fd izHkqlÙkk (sovereignty) vFkok jktuSfrd'kfDr osQUnz rFkk LFkkuh; ljdkjksa osQ chp ck¡V nh tkrh gS] ftlls muesa ls izR;sd vius&vius {ks=k esa LorU=krkls dk;Z dj losQA izks- vkj- ,u- HkkxZo (Prof. R. N. Bhargava) osQ 'kCnksa esa] ¶la?kh; foÙk dk vFkZ la?krFkk jkT; ljdkjksa osQ foÙk ,oa nksuksa osQ chp lEcU/ gSA¸ la?kh; foÙk O;oLFkk (federal system) eas osQUnz(la?kh;) vkSj jkT; (bdkbZ) ljdkjksa osQ chp dÙkZO;ksa] vf/dkjksa vkSj lk/uksa dk laoS/kfud foHkktu dj fn;ktkrk gSA ;s nksuksa gh izdkj dh lÙkk,¡ ;k ljdkjsa] tgk¡ rd fd muosQ dk;ks± o vf/dkj&{ks=kksa dk lEcU/ gS]ijLij LorU=k gksrh gSaA

osQUnz ljdkj vkSj bdkbZ ;k jkT; ljdkjksa osQ chp dk;ks± dk tks foHkktu gksrk gsS] og fofHkUu ns'kksa esa fHkUu&fHkUuizdkj dk gksrk gSA lkekU;r% os dk;Z tks fd lEiw.kZ ns'k osQ fy, egÙoiw.kZ gksrs gSa] osQUnz ljdkj dks lkSai fn,tkrs gSa vkSj ftu dk;ks± dk LFkkuh; egÙo vf/d gksrk gS] os bdkbZ ;k jkT; ljdkjksa dks lkSai fn, tkrs gSaA bl


uksV

yksd foÙk

izdkj izfrj{kk] fons'kh ekeys] lapkj lk/u rFkk eqnzk vkfn osQUnzh; fo"k; cu tkrs gSa vkSj f'k{kk] lkoZtfudLokLF; rFkk dkuwu o O;oLFkk dh LFkkiuk vkfn osQ fo"k; lkekU;r% bdkbZ ;k jkT; ljdkjksa (unit of state

government) osQ izcU/&{ks=k esa vkrs gSaA ijUrq bl foHkktu osQ ckotwn osQUnz ;k jkT; ljdkjksa dh uhfr;ksa osQchp iw.kZ rkyesy (coordination) cuk jguk pkfg, rkfd muosQ y{; ,d&nwljs ls Vdjk;s ughaA

21-1 Hkkjr esa la?kh; foÙk dk fodkl(Development of Federal Finance in India)

Hkkjr esa vktdy la?kh; 'kklu rFkk lkFk gh foÙk dh la?kh; O;oLFkk orZeku gSA ijUrq la?kh; foÙk dh orZekuO;oLFkk foosQUnzh;dj.k (decentralisation) dh yEch izfØ;k dh mit gSA vè;;u dh lqfo/k dh n`f"V ls]Hkkjr esa la?kh; foÙk osQ bfrgkl dks vxzfyf[kr dkyksa (periods) esa ck¡Vk x;k gSSµ

(1) izFke vof/µ(osQUnzh;dj.k) (lu~ 1833 ls 1871 rd)(Centralisation from 1833 to 1871)

¶lu~ 1871 rd] ns'k osQ lEiw.kZ jktLo ,oa O;; ij osQUnz ljdkj dk gh iw.kZ fu;U=k.k jgrk FkkA izkUrkssaosQ foÙk ij Hkkjr ljdkj }kjk tks dM+k fu;U=k.k ykxw fd;k tkrk Fkk] mldk lkjka'k fuEu 'kCnksa esa j[kktk ldrk gSA¸

LFkkuh; ljdkjsa (local government) tks fd O;kogkfjd :i ls ns'k dk lEiw.kZ 'kklu&dk;Z pykrh Fkha]fcYoqQy 'kfDrghu cuk nh xbZ Fkha vkSj mUgsa vius&vius izkUrksa osQ ekeyksa esa foÙkh; fu;U=k.k osQ dksbZ vf/dkjizkIr ugha Fks vkSj u gh mudk dksbZ foÙkh; mÙkjnkf;Ro FkkA

;g i¼fr cM+h nks"kiw.kZ FkhA foÙkh; ekeyksa esa iz'kklfud mÙkjnkf;Ro osQ vHkko osQ dkj.k blls fiQtwy[kphZ dksizksRlkgu feyus yxkA izkUrksa (provinces) osQ chp /ujkf'k;ksa dk forj.k djrs le; Hkkjr ljdkj fdUghafuf'pr vFkok roZQlaxr fl¼kUrksa dk vuqlj.k ugha djrh FkhA ifj.kkeLo:i] ¶ljdkjh vk; osQ forj.k ls,slh oqQO;oLFkk ,oa Nhuk&>iVh dh lh fLFkfr mRiUu gks tkrh Fkh] ftlesa lcls vf/d rst o gkFk&ik¡oisaQdus okys izkUr gh ykHk mBkrs Fks vkSj roZQ dh vksj cgqr de è;ku fn;k tkrk FkkA¸ bl izdkj] izkUrh;ljdkjsa osQUnz }kjk iznku fd;s tkus okys csdkjh vuqnkuksa (doles) ij gh fuokZg djrh Fkha vkSj ;s vuqnku Hkh lnkfdUgha lqfuf'pr fl¼kUrksa osQ vuqlkj ugha fn;s tkrs FksA bl lEcU/ esa v'kksd pUnzk dk ;g dFku Bhd gh gSfd ¶/ujkf'k;ksa osQ forj.k dh O;oLFkk osQoy vroZQlaxr (irrational) gh ugha Fkh] vfirq mlls vusdiz'kklfud dfBukb;k¡ Hkh mRiUu gks tkrh FkhaA¸ blh dkj.k lu~ 1871 esa fooQUnzhdj.k dh oqQN O;oLFkk,¡ ykxwdh xbZA

(2) f}rh; vof/µ(foÙkh; vf/dkjksa dk gLrkUrj.k) (1871&1919)(Financial Devolution 1871—1919)

foÙkh; vf/dkjksa osQ gLrkUrj.k dh fn'kk esa lcls igyk ix lu~ 1871 esa rRdkyhu xouZj ykWMZ es;ks (Lord

Mayo) }kjk mBk;k x;k] tcfd oqQN lsokvkaas] tSls fd tsy] iqfyl] fpfdRlk lsok (fpfdRlk laLFkkuksa dksNksM+dj)] jftLVªs'ku] f'k{kk] lM+osQ rFkk vlSfud fuekZ.k dk;ks± vkfn foHkkxksa osQ iz'kklu osQ fy, izkUrh; ljdkjksadks gh mÙkjnk;h cuk fn;k x;kA bl O;oLFkk osQ vUrxZr] izR;sd foHkkx (department) dks izkIr gksus okyhvk; osQ vfrfjDr] osQUnz }kjk ,d fuf'pr ,deq'r vuqnku izR;sd izkUr dks fn;k tkrk Fkk] rkfd ogk¡ dh ljdkjvius mÙkjnkf;Roksa dks iwjk djus esa leFkZ gks losQA lkFk gh djk/ku osQ oqQN lhfer vf/dkj Hkh izkUrksa dks nsfn;s x;s FksA ljdkjh vk; dh oqQN 'kk[k,¡ iw.kZr% osQUnzh; vf/dkj esa j[kh xbZ] tSls jsyos] iksLV vkWfiQl rFkkjkT;ksa ls izkIr gksus okys dj (tributes )A bu Ïksrksa osQ vykok lhek 'kqYd] ued o viQhe Hkh osQUnz osQ ghv/hu jgsA ekyxqtkjh (land revenue)] mRiknu dj] LVkEi rFkk jftLVªs'ku ls gksus okyh vk; oqQN fuf'prvuqikrksa esa osQUnz rFkk jkT; ljdkj osQ chp c¡V tkrh FkhA

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blesa rks dksbZ lUnsg ugha fd bl O;oLFkk us igys ls izpfyr iw.kZr;k osQUnzhÑr iz.kkyh esa dkiQh lq/kj fd;kFkkA fdUrq bl O;oLFkk esa Hkh dbZ xEHkhj nks"k FksA mnkgj.kr% izkUrh; foÙk esa cM+h vlekurk,¡ FkhaA bldk dkj.k;g Fkk fd lu~ 1971 esa tks cUnkscLr (settlement) fd;k x;k Fkk] og izkUrksa esa gksus okys okLrfod O;;ij vk/kfjr FkkA vr% oqQN izkUrksa dks rks dkiQh vf/d foÙkh; lgk;rk fey tkrh Fkh] tcfd oqQN vU; osQikl foÙk dh deh jgrh FkhA

uksV~l bu dfBukb;ksa dks nwj djus osQ fy,] lu~ 1877 eas ykMZ ¯yVu (Lord Lynton) osQ ok;ljk; dky esa

osQUnzh; vuqnkuksa osQ vfrfjDr vkcdkjh ;k mRiknu 'kqYd] ekyxqtkjh rFkk LVkEi tSlh ljdkjh vk; dhoqQN ensa Hkh izkUrksa dks ns nh xbZA

foÙkh; vf/dkjksa osQ gLrkUrj.k dh fn'kk esa vxyk dne ykWMZ fjiu (Lord Ripon) osQ ok;ljk; dky esa lu~1882 esa ykWMZ Øksej }kjk mBk;k x;kA bl dne osQ vuqlkj] fuf'pr vuqikr nsus dh ;kstuk dks jí dj fn;kx;kA ljdkjh vk; dks rc rhu Hkkxksa esa ck¡Vk x;k ¶lkezkT; ;k osQUnz ensa¸ (Imperial or central heads)]¶izkUrh; ensa¸ (Provincial heads)] ¶foHkkftr ensa¸ (Divided heads)] (d) lkezkT; vFkok osQUnzh;enksa esa okf.kT; foHkkxksa ls izkIr gksus okys ykHk rFkk viQhe] ued vkSj lhek 'kqYdksa ls izkIr gksus okyh vk;lfEefyr Fkha] ([k) izkUrh; enksa esa vlSfud foHkkxksa rFkk izkUrh; fuekZ.k dk;ks± ls gksus okyh izkfIr;k¡ lfEefyrFkha vkSj (x) foHkkftr enksa esa mRiknu 'kqqYd] fu/kZfjr dj (assessed taxes)] LVkEi] ou rFkk jftLVªs'kutSlh ensa lfEefyr dh xbZA enksa ls gksus okyh vk; dks osQUnz vkSj jkT;ksa osQ chp cjkcj ck¡V fy;k tkrk FkkA

izR;sd ik¡p o"kZ i'pkr~ fLFkfr dh leh{kk dh xbZ vkSj lu~ 1887] 1892 rFkk 1897 esa u;s cUnkscLr fd;s x;sAfdUrq izR;sd ik¡p o"kZ osQ i'pkr~ u;s cUnkscLr dh O;oLFkk ls cM+h vfuf'prrk dh fLFkfr cuh jgh vkSjfujUrjrk dk vHkko jgkA vr% bu ck/kvksa dks nwj djus osQ fy, lu~ 1904 esa cUnkscLr (settlement) dksvLFkk;h vkSj lu~ 1912 esa LFkk;h (Permanent) cuk fn;k x;kA

(3) r`rh; vof/µ(ekUVsX;w psEliQksMZ lq/kj) (1919&1935)(Montagu Chelmsford Reform 1919–1935)

tSlk fd Åij crk;k tk pqdk gS] lu~ 1971 esa 1919 rd dh vof/ esa foÙkh; vf/dkjksa osQ gLrkUrj.k dhØfed ;kstukvksa osQ vUrxZr izkUrksa dks oqQN foÙkh; Lok;Ùkrk (financial autonomy) iznku dh xbZ Fkh] ijUrqbl Lok;Ùkrk dks i;kZIr vkSj Bksl ugha ekuk tkrk FkkA vr% laoS/kfud lq/kjksa ij izLrqr dh xbZ ekUVsX;w psEliQkMZfjiksVZ ossQ vuqlkj] ¶foHkkftr enkas¸ dks lekIr djosQ izkarksa dh foÙkh; Lok;Ùkrk dkiQh c<+k nh xbZA lu~ 1919dk Hkkjr dk Hkkjr ljdkj vf/fu;e (Government of India Act, 1919) blh fjiksVZ ij vk/kfjr FkkAblosQ vuqlkj osQUnz vkSj izkUrksa osQ chp vk; osQ lk/ukaas dk iw.kZ:i ls foHkktu dj fn;k x;kA foHkkftr enksaesa vk; dj rFkk lkekU; LVkEi osQUnz dks lkSai fn, x, vkSj mRiknu 'kqYd] vnkyrh LVkEi] ekyxqtkjh rFkkflapkbZ dh ensa izkUrksa dks lkSai nh xbZA

eSLVu fu.kZ; (Meston Award)µekUVsX;w psEliQksMZ fjiksVZ esa fd;s x;s izLrkoksa dk vè;;u djus osQ fy,ykWMZ eSLVu dh vè;{krk esa ,d foÙkh; lfefr (Financial Committee) cukbZ xbZA bl lfefr dh fjiksVZdks eSLVu cUnkscLr (Meston Settlement) vFkok eSLVu fu.kZ; dgk tkrk gSSSA

ekUVsX;w psEliQksMZ fjiksVZ eas osQUnzh; rFkk izkUrh; ljdkjksa osQ chp lk/uksaa osQ ftu caVokjksa dk lq>ko fn;k x;kFkk] lfefr us muesa oqQN la'kks/ukas dk izLrko j[kkA lfefr us vkS|ksfxd izkUrkas fo'ks"kdj cEcbZ osQ bl nkos dhtk¡p dh fd vk;dj dh izkfIr;ksa esa mUgsa Hkh oqQN fgLlk fn;k tk,A ijUrq vUrr% lfefr bl fu"d"kZ ij igq¡phfd vk;dj dks rks osQUnzh; en gh cuk jguk pkfg,A


uksV

yksd foÙk

lfefr us ;g Hkh fliQkfj'k dh fd LVkEi (stamps) dks osQUnz rFkk izkarksa osQ chp ck¡Vs tkus osQ ctk; iw.kZr;kizkUrh; en gh cuk fn;k tkuk pkfg,A blls fu/Zu izkUrksa dks lgk;rk feysxh vkSj foHkkftr enksa (divided

heads) dh O;oLFkk Hkh vfUre :i ls lekIr gks tk;sxhA

eSLVu cUnkscLr dh dbZ jkT;ksa us fo'ks"k :i ls enzkl] cEcbZ o caxky us rhoz vkykspuk dhA ;|fi] eSLVu lfefrdh fliQkfj'kksa dks laln fd;s x, oqQN la'kks/uksa osQ ckn Lohdkj dj fy;k x;k vkSj mUgsa lu~ 1919 osQ Hkkjrljdkj vf/fu;e esa lfEefyr dj fy;k x;kA

(4) prqFkZ vof/µ1935 osQ Hkkjr ljdkj vf/fu;e osQ vUrxZr la?kh; foÙk (izkUrh; Lok;Ùkrk)(Federal Finance Under the Government of India Act, 1935—ProvincialAutonomy)

lu~ 1935 osQ Hkkjr ljdkj vf/fu;e osQ }kjk la?kh; foÙk osQ fl¼kUr dks ykxw djus gsrq izkUrksa dh jktdks"kh;fLFkfr esa dkiQh lq/kj dj fn;k x;kA bl vf/fu;e esa izkUrh; Lok;Ùkrk dh O;oLFkk dh xbZA osQUnz rFkk izkUrksadh vk; osQ Ïksr iw.kZr;k i`Fko~Q dj fn;s x,A izkUrh; vkSj osQUnzh; vk; osQ eq[; Ïksrksa dks fuEu izdkj oxhZÑrfd;k x;kµ

(d) os dj tks izkUrksa }kjk yxk;s rFkk ,d=k fd;s tk;saxs (Taxes Levied and Collected by

Provinces)µ(1) ekyxqtkjh (Land revenue)] (2) lpkbZ] (3) (v) ekuoh; miHkksx osQ fy, dke esaykbZ tkus okyh efnjk] (c) viQhe] Hkkjrh; Hkk¡x o vU; u'khyh nokb;ksa rFkk (l) e| ls ;qDr vkS"kf/;kas oÜk`axkj lEcU/h lkefxz;ksa vFkok x|ka'k ^c* esa lfEefyr vU; fdlh oLrq ij mRiknu dj] (4) Ñf"k&vk; ijdj] (5) Hkwfe] Hkou o f[kM+fd;ksa vkfn ij dj] (6) Ñf"k Hkwfe osQ mÙkkf/dkj ij dj] (7) [kfut vf/dkjksaij dj] (8) O;fDr dj (Capitation tax), (9) O;olk;] O;kikj] is'kss vkSj jkstxkj ij dj] (10) i'kqvksarFkk ukoksa ij dj] (11) eky dh fcØh rFkk foKkiu ij dj] (12) fdlh LFkkuh; {ks=k esa miHkksx(Consumption)] miHkksx (use) rFkk fcØh osQ fy, vkus okys eky osQ izos'k ij mi&dj] (13) foykflrkdh oLrqvksa ij dj] ftuesa fd euksjatu dj] ckth dj (betting tax) vkSj tqvk&dj lfEefyr gSa](14) LVkEi rFkk jftLVªs'ku] (15) vkUrfjd ty ekxks± }kjk ykus&ys tkus okys ;kf=k;ksa o eky ij dj vkSj(16) iFk&dj ;k pq¡xh vkfnA

([k) os dj tks yxk;s vkSj mxkgs rks la?k }kjk tk;saxs fdUrq mudh izkfIr;k¡ izkUrksa dks lkSai nh tk;saxh(Taxes Levied and Collection by the Federation but Assigned to Provinces)µ(1) Ñf"k&HkwfeosQ vfrfjDr lEifÙk osQ mÙkjkf/dkj ij dj] (2) fofue;&i=kksa] pSdkssa] izfrKk&i=kksa rFkk ches dh ikWfyfl;ksa vkfnij yxk;s tkus okys LVkEi 'kqYd dh njsa] (3) jsyksa }kjk ys tk;s tkus okys eky rFkk ;kf=k;ksa ij lhek&dj ;kpq¡xh (terminal taxes)] (4) jsy fdjk;ksa rFkk HkkM+ksa ij djA

(x) la?k] izkUrksa rFkk la?kh; jkT;ksa osQ chp ck¡Vs tkus okys dj (Taxes Divided between the

Federation and the Provinces and the Federated States)µ(1) Ñf"k vk; osQ vykok vU;vkenfu;ksa ij dj] (2) ued dj] (3) Hkkjr esa fu£er vFkok mRikfnr rEckowQ rFkk vU; oLrqvksa ij mRiknu'kqYd (fdUrq Åij oxZ d* osQ vUrxZr dj ua- 3 osQ vUrxZr vkus okyh oLrqvksa dks NksM+dj) (4) fu;kZr&dj]fdUrq vf/fu;e esa mfYyf[kr /kjkvksa osQ v/huA

(?k) la?k }kjk gh yxk;s rFkk j[ks tkus okys dj (Taxes Levied and Retained by the Federa-

tion)µ(1) fuxe dj (Corporation tax)] (2) eqnzk rFkk flDdk <ykbZ] (3) la?kh; jsysa] (4) Mkd orkj&VsyhiQksu] csrkj osQ rkj] izlkj.k (broadcasting) rFkk ,sls gh lapkj osQ vU; lk/uksa lfgr] (5) vk;krrFkk fu;kZr 'kqYd] (6) lSfud izkfIr;k¡A

(Ä) vU;µblosQ vfrfjDr] Åij oxZ ^x* eas vk; osQ ftu Ïksrksa dk mYys[k fd;k x;k gS] muls gksus okyhlEiw.kZ rFkk vkaf'kd vk; dks Hkh la?kh; lÙkk vius ikl j[k ldrh gSA

uksV



lu~ 1935 dk Hkkjr ljdkj vf/fu;r dkuwuh elkSns dh n`f"V ls ,d 'kkunkj pht FkhA yxHkx ik¡p o"kks± rd

fczVsu osQ loZJs"B fof/ elkSnkdkj (legal draftmen) bl vf/fu;e dh /kjkvksa dh :ijs[kk fu/kZfjr djus

esa yxs jgrs FksA blosQ ckn gh ;g lEHko gks ik;k fd 1935 osQ vf/fu;e osQ }kjk izkUrksa dks leqfpr Lok;Ùkrk

iznku djus osQ lkFk&lkFk ,d 'kfDr'kkyh osQUnz dh O;oLFkk dh xbZA

lj vksVks uhes;j dh fliQkfj'ksa (Recommendations of Sir Otto Niemeyer)µlu~ 1935 osQ

vf/fu;e (Act) esa ;g Hkh O;oLFkk dh xbZ Fkh fd izkarh; Lo;Ùkrk dks ykxw djus ls iwoZ ,d vkSj foÙkh; tk¡p

dh tk,A vr% bl dk;Z osQ fy, lj vksVks uhes;j dh fu;qfDr dh xbZ vkSj muls dgk x;k fd os vk;dj

dh izkfIr;ksa o twV fu;kZr&dj osQ foHkktu] osQUnz }kjk izkUrksa dks fn;s tkus okys lgk;d vuqnku rFkk Hkkjr dks

osQUnz ljdkj ,oa izkUrh; ljdkjksa osQ chp foÙkh; ysu&nsu ls lEcfU/r vU; fdlh Hkh ekeys osQ lEcU/ esa

viuh fliQkfj'ksa nsaA

uhes;j us fliQkfj'k dh fd vk;&dj fucy izkfIr;ksa (net proceeds) dk 50 izfr'kr Hkkx jkT;ksa dks fn;k tkuk

pkfg,A mUgksaus ;g Hkh lq>ko fn;k fd izR;sd izkUr osQ fgLls dk fu/kZj.k va'kr% rks ml izkUr esa fd;s x;s

vk;dj osQ laxzg osQ vk/kj ij fd;k tkuk pkfg, vkSj va'kr% tula[;k osQ vk/kj ijA

D;k vki tkurs gSa twV fu;kZr osQ ckjs eas uhes;j us lq>ko fn;k fd twV ij yxk;s tkus okys fu;kZr&dj 1622

izfr'kr Hkkx twV mRiUu djus okys izkUrksa&caxky] fcgkj] vklke vkSj mM+hlk esa ck¡V fn;k

tkuk pkfg,A

jktdh; lgk;rk (Sub-ventions)µlj vkWVks uhes;j us ;g Hkh lq>ko fn;k fd flU/] mM+hlk] vklke rFkk

m-iz- lhek izkUr tSls ?kkVk mBkus okys jkT;ksa dks vius ctV lUrqfyr djus osQ fy, oqQN ok£"kd vuqnku

(Annual grants) fn, tkus pkfg,A ?kkVs okys izkUrksa osQ oqQN fof'k"V ekeyksa osQ vfrfjDr] vU; izkUrkas dks

Hkh oqQN vk£Fkd lgk;rk nsus dh fliQkfj'k dh xbZA

izkUrh; Í.kksa dh lekfIr (Cancellation of Provincial Debts)µlj vkVks uhes;j us ;g Hkh fliQkfj'k

dh fd izkUrksa ij osQUnz ljdkj osQ tks Í.k gSa mUgsa lekIr dj nsuk pkfg,A mudk fopkj Fkk fd osQUnz dh vk£Fkd

fLFkfr ij bldk izfrowQy izHkko ugha iMs+xkA

f}rh; fo'o&;q¼ rFkk ns'k dk foHkktu (War and Partition)µlu~ 1939 eas f}rh; fo'o&;q¼ fNM+

x;kA vr% ;q¼ osQ dkj.k osQUnz ljdkj osQ O;; esa o`f¼ gks tkus osQ dkj.k lu~ 1940 esa ml vf/fu;e (Act)

esa ,d la'kks/u fd;k x;k ftlosQ vuqlkj osQUnz dks vk;&dj osQ izkUrh; fgLls esa ls 142 djksM+ #i;s ysus dk

vf/dkj ns fn;k x;kA ;g izko/ku (provision) lu~ 1945&46 rd pyrk jgkA blosQ ckn mleas fiQj oqQN

la'kks/u djus dh vko';drk ml le; gqbZ tcfd lu~ 1947 esa ns'k osQ foHkktu osQ iQyLo:i flU/ rFkk mÙkjh

if'peh lhek izkUr ikfdLrku esa pys x;s vkSj caxky o iatkc izkUr tula[;k rFkk vkdkj esa ?kV x;sA vr% ;g

ekeyk fopkj osQ fy, Jh lh- Mh- ns'keq[k dks lkSaik x;k vkSj ;g Lohdkj dj fy;k x;k fd mudh fliQkfj'ksa

,d fu.kZ; osQ :i esa ekuh tk;saxhA fdUrq Jh ns'keq[k us fofHkUu izkUrksa osQ chp vk;dj osQ forj.k osQ fy, fdUgha

u;s fl¼kUrksa dk lq>ko fn;k] D;ksafd fudV Hkfo"; esa gh foÙk vk;ksx dh LFkkiuk gksuh Fkh vkSj vk;ksx dks

leLr ekeys ij foLr`r :i ls fopkj djuk gh FkkA vr% mUgksaus viuk dk;Z lhfer gh j[kk vkSj lq>ko fn;k

fd vk;&dj dks oqQN izLrkfor ekewyh gsj&isQj osQ lkFk eq[;r% tula[;k osQ vk/kj ij gh ck¡V fn;k tk, rkfd

vis{kkÑr detksj jkT;ksa dk Hkh è;ku j[kk tk losQA


uksV

yksd foÙk

Jh ns'keq[k us ;g Hkh fliQkfj'k dh fd fuEufyf[kr pkj jkT;ksa dks twV osQ fu;kZr djosQ muosQ fgLls osQ cnys

esa lgk;rk vuqnkuksa osQ :i esa fuf'pr ek=kk eas ok£"kd /ujkf'k;k¡ nh tk,¡µ

jkT; (#i;s yk[kksa esas)

if'peh caxky 106

vklke 40

fcgkj 35

mM+hlk 5

ns'keq[k fu.kZ; 1 vizSy] 1050 ls 31 ekpZ] 1952 rd ykxw jgkA uhes;j fu.kZ; osQ leku gh oqQN jkT;ksa us ns'keq[kfu.kZ; dh Hkh vkykspuk dhA cEcbZ us fiQj ;gh f'kdk;r dh fd mldks vc Hkh fcuk fdlh vuqikr osQ ghvk;&dj dk FkksM+k&lk Hkkx gh izkIr jgsxk] tcfd oqQy izkfIr;ksa dk ,d cM+k Hkkx ogha mxkg dj nsrk gSA blhizdkj] if'peh caxky dh f'kdk;r Fkh fd uhes;j fu.kZ; esa mlosQ lkFk tks vU;k; fd;k x;k Fkk mldks vcHkh nwj ugha fd;k x;k gSA fcgkj vkSj vklke us ;g vuqHko fd;k fd bl rF; dh vksj i;kZIr è;ku ugha fn;kx;k fd os vis{kkÑr fu/Zu jkT; gSaA fdUrq bl lcosQ ckotwn] Jh ns'keq[k dh fliQkfj'kksa dks U;k;ksfpr ekudjLohdkj dj fy;k x;kA

VkLd lj vksVks uhes;j dh fliQkfj'ksa D;k Fkha\

(5) Hkkjrh; lafo/ku osQ vUrxZr O;oLFkk,¡

Hkkjrh; lafo/ku esa osQUnz rFkk jkT; ljdkjksa esa foÙkh; lEcU/ (Provisions Under the

Constitution)µlafo/ku osQ vUrxZr la?k vkSj jkT;ksa osQ chp fo/k;h 'kfDr;ksa (Legislative Powers) dkf=keq[kh forj.k fd;k x;k vFkkZr~ iz'kklfud dk;ks± dks rhu lwfp;ksa esa foHkkftr fd;k x;kµla?k lwph (Union

List)] jkT; lwph (State List) vkSj leorhZ lwph (Concurrent List) (/kjk 246)A ftu ekeyksa esalaln (Parliament) dks dkuwu cukus dh iw.kZ 'kfDr iznku dh xbZ] mUgsa lafo/ku dh lkroha vuqlwph esa la?klwph osQ vUrxZr j[kk x;k gSA

nwljh lwph vFkkZr~ jkT; lwph esa os ekeys lfEefyr fd;s x;s] ftuosQ ckjs esa dkuwu cukus dk iw.kZ vf/dkjlEcfU/r jkT;ksa osQ fo/ku&e.Myksa dks fn;k x;kA rhljh lwph vFkkZr~ leorhZ lwph esa tks fo"k; lfEefyr fd;sx;s] muosQ lEcU/ esa dkuwu cukus dk vf/dkj laln rFkk lEcfU/r jkT; osQ fo/kue.Myksa dks fn;k x;kA

;gk¡ ;g Hkh mYys[kuh; gS fd lafo/ku cukus dh vof'k"V 'kfDr;k¡ (Residuary Powers) laln dks gh iznkudh xb±A bl izdkj ,sls fdlh Hkh ekeys esa dkuwu cukus dk iw.kZ vf/dkj laln dks fn;k x;k ftldk mYys[kjkT; lwph vFkok leorhZ lwph esa ugha fd;k x;k FkkA

dk;ks± dk forj.k (Distribution of Function)µHkkjrh; lafo/ku esa la?k 'kfDr;ksa (Union Powers)]jkT; 'kfDr;ksa (State Powers) rFkk leorhZ 'kfDr;ksa dks yEch lwfp;k¡ nh xbZ gSa vkSj ;fn bu lwfp;ksa osQ fo"k;esa lEcfU/r dkuwu cukus esa ;fn dHkh dksbZ Vdjko dh fLFkfr mRiUu gksrh gS rks mlesa la?kh; dkuwu gh loksZifjjgrk gSA blesa oqQN dk;Z rks ,sls gSa tks iw.kZr;k la?k ljdkj dks lkSais x;s gSa] oqQN iw.kZr;k jkT; ljdkjksa dks lkSaisx;s gSa vkSj oqQN dk;Z ,sls gSa ftuosQ lEcU/ eas la?k rFkk jkT; ljdkj dks dkuwu cukus dk leorhZ vf/dkj izkIrgSA bu rhuksa lwfp;ksa osQ vykok Hkh ;fn dksbZ dk;Z cprk gS rks ml vof'k"V fo"k; ij dkuwu cukus dk vf/dkjla?k dks fn;k x;k gSA

uksV



la?k ljdkj dh lwph esa yxHkx 97 dk;Z lfEefyr gSa ftuesa eq[; gSaµizfrj{kk] v.kq&'kfDr] izfrj{kk m|ksx]fons'kh ekeys] ukxfjdrk] jsys] jk"Vªh; lM+d ekxZ] tgktjkuh o ukS&pkyu] ok;q&ekxZ] Mkd o rkj] eqnzk rFkkfons'kh fofue;] fons'kh Í.k] fons'kh rFkk vUrjkZT;h; O;kikj] egÙoiw.kZ m|ksx rFkk jk"Vªh; egÙo dh laLFkk,¡vkfnA

jkT; ljdkj osQ dk;ks± esa yxHkx 66 ensa lfEefyr dh xbZ gSa ftuesa eq[; gSaµlkoZtfud O;oLFkk] iqfyl] U;k;dk iz'kklu] lkoZtfud LokLF;] f'k{kk] Ñf"k ou] eRL;&ikyu rFkk vU; m|ksx vkfnA

leorhZ lwph esa yxHkx 47 fo"k; gSa ftuosQ lEcU/ esa la?k rFkk jkT; ljdkjsa nksuksa gh dkuwu cuk ldrh gSaA ;sfo"k; gSaµokf.kfT;d rFkk vkS|ksfxd ,dkf/dkj] Je&fookn] lkekftd ;k dk£ed lqj{kk] nku] fookg rykdtSls lkekftd dkuwu rFkk vk£Fkd o lkekftd dkuwu vkfnA

ljdkjh vk; dk forj.k (Distribution of Revenues)µlafo/ku osQ vUrxZr ljdkjh vk; dk c¡VokjkdkiQh ek=kk eas mlh :i esa fd;k x;k gS tSlk fd lu~ 1935 osQ Hkkjr ljdkj vf/fu;e osQ vUrxZr fd;k x;kFkkA HkwriwoZ Hkkjrh; fj;klrksa osQ la?k esa izos'k osQ lkFk gh ljdkjh vk; osQ c¡Vokjs rFkk lgk;d vuqnkuksa osQforj.k dk iz'u vkSj Hkh vf/d dfBu rFkk egÙoiw.kZ gks x;kA lafo/ku osQ vUrxZr ljdkjh vk; dk c¡VokjkfuEu izdkj fd;k x;k gSµ

(d) jkT;ksa dh vk; osQ Ïksr (State Sources of Revenue)

(1) ekyxqtkjh ;k Hkw&jktLo (land revenue) dk fu/kZj.k rFkk laxzg] (en 45)A

(2) Ñf"k vk; ij dj (en 36)A

(3) Ñf"k Hkwfe osQ mÙkjkf/dkj ij dj (en 47)A

(4) Ñf"k Hkwfe osQ lEcU/ esa vkfLr dj (Estate duty) (en 48)A

(5) Hkwfe rFkk Hkou ij dj (en 49)A

(6) laln }kjk [kfut fodkl osQ lEcU/ eas dkuwu }kjk yxk;s x;s izfrcU/ksa osQ vUrxZr] [kfut vf/dkjksaij (en 50)A

(7) jkT;ksa esa fu£er vFkok mRikfnr fuEufyf[kr oLrqvksa ij mRiknu&dj rFkk Hkkjr esa dgha Hkh fu£erÅ¡ph oLrqvksa ij Å¡ph vFkok uhph njksa ls tokch dj (Countervailing duties)µ

(d) ekuoh; miHkksx osQ fy, dke esa ykbZ tkus okyh efnjkA

([k) viQhe] Hkkjrh; Hkk¡x o vU; u'khyh nokb;k¡] fdUrq buesa bu rÙoksa ls ;qDr vkS"kf/;ksalEcU/h lkefxz;k¡ lfEefyr ugha gSa (en 51)A

(8) fdlh LFkkuh; {ks=k essa miHkksx] miHkksx rFkk fcØh osQ fy, vkus okyh oLrqvksa osQ izos'k ij dj(en 52)A

(9) fctyh osQ miHkksx rFkk foØ; ij dj (en 53)A

(10) lekpkj&i=kksa dks NksM+dj vU; oLrqvksa osQ Ø; rFkk foØ; ij dj (en 54)A

(11) lM+dksa rFkk vkUrfjd tyekxks± }kjk ys tk, tkus okys eky rFkk ;kf=k;ksa ij dj (en 56)A

(12) leorhZ lwph dh 33oha izfof"V dh O;oLFkkvkas osQ v/hu] okguksa (vehicles) ij dj] pkgs os;U=kpkfyr gksa vFkok xSj&;U=kpkfyr ij lM+dksa ij pyus osQ fy, mi;qDr gksa] ftlesa Vªkedkjsa HkhlfEefyr gSa (en 57)A

(13) i'kqvksa rFkk ukoksa ij dj (en 58)A

(14) iFk&dj vFkok pq¡xh (Tolls) (en 59)A

(15) o`fÙk] O;kikj] is'ks rFkk jkstxkj ij dj (en 60)A


uksV

yksd foÙk

(16) O;fDr dj (Capitation tax) (en 61)A

(17) foykflrkvksa (Luxuries) ij dj] ftlesa euksjatu&dj] ckth&dj (betting tax) rFkk tqvk&djHkh lfEefyr gSa (en 62)A

(18) LVkEi 'kqYd dh njksa osQ lEcU/ esa izFke lwph eas tks O;oLFkk,¡ nh xbZ gSa mudks NksM+dj vU; izi=kksaosQ lEcU/ksa esa LVkEi 'kqYd dh njsa (en 63)A

(19) f}rh; lwph (List II) osQ fdlh Hkh fo"k; osQ lEcU/ esa 'kqYd ;k iQhl] ijUrq fdlh Hkh U;k;ky;esa yh tkus okyh iQhl dks NksM+dj (en 36)A

([k) osQUnzh; vk; Ïksr (Central Sources of Revenue)

(1) Ñf"k vk; dks NksM+dj vU; vkenfu;ksa ij dj (en 82)A

(2) lhek 'kqYd (Customs duties) ftuesa fu;kZr 'kqYd Hkh lfEefyr gSa (en 83)A

(3) Hkkjr esa fu£er vFkok mRikfnr rEckowQ rFkk vU; oLrqvksa ij mRiknu 'kqYd (excise duties)]fdUrq fuEufyf[kr dks NksM+djµ

(d) ekuoh; miHkksx osQ fy, dke esa ykbZ tkus okyh efnjkA

([k) viQhe] Hkkjrh; Hkk¡x rFkk vU; u'khyh nokb;k¡ rFkk eknd inkFkZ] ftlesa fuEu rÙoksa ls;qDr vkS"kf/;k¡ o Üka`xkj lEcU/h lkefxz;k¡ lfEefyr gSa (en 84)A

(4) fuxe dj (en 85)A

(5) O;fDr;ksa rFkk dEifu;ksa dh Ñf"k&Hkwfe dks NksM+dj vU; ifjlEifÙk;ksa (assets) osQ iw¡ftxr ewY;ij dj_ dEifu;ksa dh iw¡th ij dj (en 86)A

(6) Ñf"k&Hkwfe dks NksM+dj vU; lEifÙk;ksa ij vkfLr dj (estate duty) (en 87)A

(7) Ñf"k&Hkwfe dks NksM+dj vU; lEifÙk;ksa osQ mÙkjkf/dkj ij dj (en 88)A

(8) jsy] leqnz rFkk ok;q ekxZ }kjk vkus&tkus okys rFkk ;kf=k;ksa ij lhekUr dj ;k pq¡xh] jsy fdjk;ksa rFkkHkkM+ksa ij dj (en 89)A

(9) LVkEi 'kqYd dks NksM+dj 'ks;j cktkjksa (Stock exchange) rFkk ok;nk cktkjksa (future mar-

kets) osQ lkSnksa ij dj (en 90)A

(10) fofue;&i=kksa (bills of exchange)] pSdksa] izfrKk&i=kksa] ynku&i=kksa (bills of loading)] m/kj&i=kksaches dh ikWfyfl;ksa] 'ks;jksa osQ gLrkUrj.k] fMcsapjh] izfr&i=kksa rFkk jlhnksa ij LVkEi 'qkYd dh njsa(en 91)A

(11) lekpkj&i=kksa osQ Ø;&foØ; ,oa muesa izdkf'kr foKkiuksa ij dj (en 92)A

(12) vUrjkZT;h; O;kikj o okf.kT; osQ lanHkZ eas lekpkj&i=kksa dks NksM+dj vU; oLrqvksa osQ Ø;&foØ;ij dj (en 92 v)A

bl izdkj la?kh; lwph esa dj&vk; osQ 11 Ïksr fn[kk;s x;s gSa] ;|fi buesa FkksM+s gh ,sls gSa tks iw.kZr;k la?k ljdkjls lEcfU/r dgs tk ldrs gSaA blosQ vfrfjDr] la?k ljdkj dh vk; osQ vU; Ïksr fuEufyf[kr gSaµ

(1) jsysa (en 22)A

(2) ok;qekxZ (en 29)A

(3) Mkd o rkj] VsyhiQksu] csrkj osQ rkj] izlkj.k (broadcasting) rFkk lapkj osQ vU; lk/u(en 31)A

(4) la?k dh lEifÙk rFkk mlls gksus okyh vk; (en 32)A

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(5) la?k lwph osQ vU; fdlh Hkh fo"k; osQ lEcU/ esa 'kqYd ;k iQhl ijUrq U;k;ky;ksa esa yh tkus okyhiQhl dks NksM+dj (en 96)A

(6) la?k osQ lkoZtfud Í.k (en 35)A

(7) eqnzk] eqnzk dh <ykbZ (coinage) rFkk oS/ eqnzk o fons'kh eqnk (en 36)A

(8) fons'kh dtsZ (en 37)A

(9) Hkkjrh; fjtoZ cSad (en 38)A

(10) Hkkjr ljdkj vFkok fdlh jkT; dh ljdkj }kjk lapkfyr ykWVfj;k¡ (en 40)A

(x) os dj tks la?k }kjk yxk;s rFkk olwy fd;s tkrs gSa fdUrq izkfIr;k¡ jkT;ksa dks lkSai nh tkrh gSa(Taxes Levied and Collected by the Union but Assigned)µfuEufyf[kr dj rFkk 'kqYd Hkkjrljdkj }kjk yxk;s rFkk olwy fd;s tk;saxs ijUrq fdlh Hkh foÙkh; o"kZ esa ,sls fdlh Hkh dj vFkok 'kqYd dhfucy izkfIr;ksa dks mu fl¼kUrksa osQ vuqlkj jkT;ksa essa forfjr dj fn;k tk;sxk tks fd laln }kjk dkuwu cukdjfu/kZfjr fd;s tk;saxsµ

(1) Ñf"k&Hkwfe dks NksM+dj vU; lEifÙk;ksa osQ mÙkjkf/dkj ij 'kqYd (duties)A

(2) Ñf"k&Hkwfe dks NksM+dj vU; lEifÙk;kssa ij vkfLr dj (estate duty)A

(3) jsy] leqnz rFkk ok;qekxZ }kjk yk;s&ys tk;s tkus okys eky rFkk ;kf=k;ksa ij lhekUr dj (terminal

tax)A

(4) jsy fdjk;ksa rFkk HkkM+ksa ij djA

(5) LVkEi 'kqYd dks NksM+dj 'ks;j cktkjksa rFkk ok;nk cktkjksa osQ lkSnksa ij djA

(6) lekpkj&i=kksa osQ Ø;&foØ; rFkk mueas izdkf'kr foKkiuksa ij djA

(?k) os dj tks la?k }kjk yxk;s tkrs gSa fdUrq jkT;ksa }kjk olwy fd;s tkrs gSa vkSj mUgha osQ }kjk j[k fy;stkrs gSa (Duties Levied by the Union but Collected and Appropriated by the States)µlafo/kuosQ vUrxZr la?k lwph esa mfYy[kr oqQN dj ,sls gSa] tSls fd LVkEi 'kqYd rFkk fpfdRlk o Ük`axkj lEcU/hlkefxz;ksa ij mRiknu 'kqYd tks fd Hkkjr ljdkj }kjk yxk;s tk;saxs fdUrq mudk laxzg jkT;ksa }kjk fd;k tk;sxkvkSj jkT; gh mUgsa j[k ysaxs] fdUrq fuEu ifjfLFkfr;ksa dks NksM+djµ

(d) ml fLFkfr esa tcfd ,sls dj lafo/ku dh izFke vuqlwph osQ oxZ x* esa mfYyf[kr fdlh jkT;esa yxk;s tk;saxs rks mudk laxzg Hkkjr ljdkj djsxhA

([k) vU; ekeyksa esa mudk laxzg os jkT; gh djsaxs tgk¡ fd os dj yxk;s tk;saxsA

(Ä) os dj tks la?k }kjk yxk;s rFkk olwy fd;s tk;saxs fdUrq mudh izkfIr;k¡ la?k rFkk jkT;ksa osQ chpc¡V tk;saxh (Taxes which shall be levied and collected by the Union but the proceedsshall be distributed between the Union and the States)

(1) Ñf"k vk; dks NksM+dj vU; vkenfu;ksa ij djA

(2) la?kh; mRiknu 'kqYd] fdUrq la?k lwph esa mfYyf[kr mu mRiknu&'kqYdksa dks NksM+dj tks fpfdRlkrFkk Ük`axkj&lEcU/h lkefxz;ksa ij yxk;s rFkk Hkkjr ljdkj }kjk olwy fd;s tkrs gSaA



1. Hkkjr esa vktdy la?kh; 'kklu rFkk lkFk gh foÙk dh --------- O;oLFkk orZeku gSA

2. lu~ --------- rd ns'k osQ lEiw.kZ jktLo ,oa O;; ij osaQnz ljdkj dk gh iw.kZ fu;a=k.k jgrk gSA


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yksd foÙk

3. foÙkh; vf/dkjksa osQ gLrkarj.k dh fn'kk esa lcls igyk ix lu~ 1871 esa rRdkyhu xouZj --------- }kjkmBk;k x;kA

4. lu~ --------- osQ Hkkjr ljdkj vf/fu;e osQ }kjk la?kh; foÙk osQ fl¼kar dks ykxw djus gsrq izkarksa dhjktdks"kh; fLFkfr esa dkiQh lq/kj dj fn;k x;kA

5. f}rh; fo'o;q¼ --------- esa gqvkA

6. leorhZ lwph esa yxHkx --------- fo"k; gSaA

21-2 Í.k (Loans)

ns'k osQ vUnj ls rks m/kj osQUnzh; vkSj izkUrh; nksuksa gh izdkj dh ljdkjsa ys ldrh gSaA la?k ljdkj jkT;ksa osQeqdkcys lkekU;r% vf/d m/kj ysrh gSA la?k ljdkj dk pw¡fd cSadksa ij dkiQh fu;U=k.k jgrk gS vkSj bldhvk£Fkd fLFkfr Hkh vis{kkÑr vPNh jgrh gS] vr% vf/dka'k jkT;ksa dh rqyuk esa og cM+h ek=kk esa rFkk vf/dvPNh 'krksa ij Í.k ysus esa leFkZ gks tkrh gSA jkT; osQUnz ljdkj dh lgefr osQ fcuk LorU=k :i ls m/kj ysldrs gSa c'krs± fd mu ij osQUnz ljdkj dk dksbZ Í.k ckdh u gksA fiNys oqQN o"kks± esa pw¡fd jkT;ksa us osQUnz lsHkkjh ek=kk esa m/kj fy;k gS] vr% ;g /kjk egÙoghu gks tkrh gS vkSj bldk vFkZ gS fd vc jkT; osQoy osQUnzljdkj dh lgefr ls gh m/kj ys ldrs gSaA jkT;ksa dh m/kj ysus dh lhfer {kerk ,d xEHkhj rFkk cM+h ck/kgS tks muosQ m/kj ysus ij jksd yxkrh gSA tgk¡ rd ns'k osQ ckgj ls m/kj ysus dk iz'u gS] pw¡fd bl dk;Z esaix&ix ij fons'kh lEcU/ksa dh vko';drk gksrh gS] vr% bl {ks=k esa Hkh la?k ljdkj dks gh fo'ks"k lqfo/k,¡izkIr gSaA ;|fi] jkT; ljdkjksa }kjk m/kj ysus dk eq[; Ïksr osQUnz ljdkj gh gS vkSj jkT; ljdkjsa vusd fodkldk;ZØekas dh foÙkh; O;oLFkk osQ fy, gh m/kj gksrh gSa tSls fd Ñf"k rFkk m|ksxksa dk fodkl o muls lEcfU/rekeysA

21-2-1 lgk;d vuqnku (Grants-in-Aid)

dj&vf/dkjksa osQ bl lksp&fopkj dj fd;s x;s forj.k us jkT; ljdkjksa dks la?k ljdkj dk vR;f/d fuHkZjcuk fn;kA vr% jkT;ksa osQ lk/ukas dh deh dks nwj djus osQ fy, rFkk jkT;ksa }kjk lkekftd lsokvksa ,oadY;k.kdkjh fØ;kvksa (welfare activities) osQ lEcU/ esa vius cgqeq[kh mÙkjnkf;Roksa dks iwjk djus osQ fy,lafo/ku esa ;g O;oLFkk dh xbZ fd osQUnz }kjk jkT;ksa dks lgk;d vuqnku fn, tk,¡A vuqnkuksa (grants) dks eksVsrkSj ij nks Hkkxksa esa ck¡Vk tk ldrk gS% ;kstuk&vuqnku* vkSj xSj&;kstuk vuqnku*A fdUgha vkdfLed ifjfLFkfr;ksaosQ fy, rnFkZ vk/kj (ad hoc basis) ij fn;s tkus okys vuqnku dks NksM+dj] xSj&;kstuk vuqnkuksa (non-plan

grants) dk fu/kZj.k foÙk vk;ksx (Finance Commission) }kjk fd;k tkrk gS vkSj ;kstuk&vuqnkuksa(plan grants) dk fu/kZj.k ;kstuk vk;ksx (Planning Commission) }kjk fd;k tkrk gSA bl fLFkfr esa;kstukvksa ij [kpsZ c<+us dk eryc vfuok;Zr% ;gh gS fd ;kstuk&vuqnkuksa esa Hkh Bksl o`f¼ dh tk,A vuqnkuosQUnz ls jkT;ksa dh vksj dks lk/uksa dk LFkkukUrj.k djrs gSa rkfd jkT;ksa dh vk; o O;; osQ chp dh [kkbZ dksikVk tk losQA vuqnku lk/uksa dh vUrjkZT;h; fo"kerkvksaa dks Hkh nwj djrs gSaA pw¡fd fiNM+s rFkk vYifodflrjkT;ksa dks bl mís'; dh iw£r osQ fy, vf/d vuqnku fn, tkrs gSa] vr% vuqnku ns'k dk lUrqfyr fodkl djusHkh cM+s lgk;d fl¼ gksrs gSaA

21-2-2 vk;&dj RkFkk twV osQ fu;kZr&dj dk forj.k(Distribution of Income Tax and Jute Export Duty)

vk;&dj dk forj.kµlu~ 1935 osQ Hkkjr ljdkj vf/fu;e us osQUnz vkSj jkT;ksa osQ chp vk;&dj osQ forj.kosQ fy, oqQN fuf'pr izfr'krksa dk fu/kZj.k dj fn;k FkkA lj vksVks uhes;j us vk;&dj dk 50 izfr'kr Hkkx izkUrksa

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osQ fy, fu/kZfjr fd;kA lafo/ku esa ;g dgk x;k fd fdlh Hkh foÙkh; o"kZ esa vk;&dj dh fucy izkfIr;ksa (net

proceeds) dk fdruk izfr'kr jkT;ksa dks fn;k tk,] bl ckr dk fu/kZj.k laln }kjk fd;k tk;k djsxkA blmís'; dh iw£r osQ fy, jk"Vªifr }kjk ,d foÙk vk;ksx dh fu;qfDr dh tk;sxh vkSj foÙk vk;ksx dh fliQkfj'kksaij fopkj dj jk"Vªifr bl ckr dk fu/kZj.k djsaxs fd vk;&dj dh fdruh fucy izkfIr;ksa dk forj.k fd;k tk,Avr% jkT;ksa dks vc vk;&dj osQ fdlh fuf'pr izfr'kr osQ ckjs esa laoS/kfud vf/dkj izkIr ugha gSa] vfirq ;gizfr'kr foÙk vk;ksx dh fliQkfj'kksa osQ vuqlkj cnyrk jgrk gSA

twV ij yxus okys fu;kZr&dj dk forj.kµlu~ 1935 osQ Hkkjr ljdkj vf/fu;e esa ;g O;oLFkk Fkh fdizfro"kZ twV ij yxus okys fu;kZr&dj fucy izkfIr;ksa dk de ls de vk/k Hkkx vo'; gh mu izkUrksa dks fn;ktk;sxk ftueas fd twV mxk;k tkrk gS vkSj ;g mxk;s x;s twV dh lEcfU/r ek=kk osQ vuqikr esa fn;k tk;sxkA

lj vksVks uhes;j us flIkQkfj'k dh fd bl dj dh oqQy vuqekfur izkfIr;ksa dk 1622 izfr'kr Hkkx jkT;ksa osQ fy,

fuf'pr dj fn;k tkuk pkfg,A lafo/ku esa dgk x;k fd twV rFkk twV ls cus eky ij yxs fu;kZr&dj la?k rFkktwV mRiknd jkT;ksa osQ chp ugha ck¡Vs tk;saxs] cfYd twV fu;kZr&dj osQ cnys esa vle] fcgkj] mM+hlk rFkkif'peh caxky tSls twV mRiknd jkT;ksa dks izfro"kZ Hkkjr dh lafpr fuf/ (Consolidated Fund of India)

esa ls lgk;d vuqnku fn;s tk;saxs ftudk fu/kZj.k jk"Vªifr }kjk fu;qDr foÙk vk;ksx djsxk vFkok ml vk;ksx dhfu;qfDr ls iwoZ Lo;a jk"VªifrA vr% vktdy twV fu;kZr&dj osQ cnys esa fn;s tkus okyss lgk;d vuqnkuksa dhfliQkfj'k foÙk vk;ksx }kjk dh tkrh gSA

21-2-3 Hkkjr esa la?kh; foÙk O;oLFkk fl¼kUrksa osQ vuq:i

;fn ge Hkkjr esa osQUnz ,oa jkT;ksa osQ foÙkh; lEcU/ksa dk vè;;u djssa rks ikrs gSa fd bu lEcU/ksa esa la?kh; foÙkosQ fl¼kUrksa dks lfEefyr fd;k x;k gSA bls fuEu izdkj ls n'kkZ;k tk ldrk gSµ

(1) leLr jkT;ksa dks leku dk;Z rFkk leku lk/u iznku djosQ ,d:irk osQ fl¼kUr dk ikyu djusdk iz;kl fd;k x;k gSA

(2) osQUnz }kjk fiNM+s gq, jkT;ksa dks vfrfjDr vk£Fkd vuqnku fn;k tkrk gS tks gLrkUrj.k fl¼kUr osQvuq:i gSA

(3) tgk¡ rd LorU=krk osQ fl¼kUr dk iz'u gS] bl n`f"V ls ;|fi osQUnz jkT;ksa dks LorU=k lk/u iznkudjrk gS fdUrq og LorU=krk lhfer gSA

(4) Hkkjr ljdkj us foÙk vk;ksx LFkkfir djosQ iz'kkldh; ferO;f;rk osQ fl¼kUr dk ikyu djus dkiz;kl fd;k gS D;ksafd foÙk vk;ksx le;≤ ij fofHkUu jkT;ksa dh vko';drkvksa osQ vuqlkjlk/u nsus dh fliQkfj'k djrk gSA

(5) foÙk vk;ksx osQ xBu ls i;kZIrrk rFkk yksp dk fl¼kUr ijks{k :i eaas lfEefyr gks tkrk gSA

fu"d"kZ (Conclusion)

lafo/ku }kjk la?k rFkk jkT;ksa osQ chp lk/uksa dk tks c¡Vokjk rFkk dk;ks± dk tks foHkktu fd;k x;k gS] mldhvkykspuk osQ Hkh ogh vk/kj jgs gSa tks fd lu~ 1935 osQ Hkkjr ljdkj vf/fu;e dh vkykspuk osQ FksA blosQ}kjk fodkl O;; tks fd fujUrj gh c<+ jgk gS] dk eq[; Hkkj jkT;ksa ij gh Mky fn;k x;k gS] tcfd vk; osQeq[;&eq[; mRiknd rFkk ykspnkj Ïksr la?k ljdkj dks lkSai fn;s x, gSaA vr% jkT; vkius dk;ks± dks lEiUu djusrFkk vius mÙkjnkf;Roksa dks iwjk djus osQ fy, osQUnz ij vkfJr gks x;s gSaA oqQN yksxksa dk rks ;gk¡ rd dguk gSfd bl O;oLFkk ls ¶jkT; dh gSfl;r ?kVkdj ,d ,sls vukFk yM+osQ dh lh dj nh xbZ gSA tks gkFk esa Hkh[kek¡xus dk dVksjk fy, ljdkj ls /u rFkk lgk;rk dh ek¡x djrk jgrk gSA¸ ;gha ugha] bl O;oLFkk us jkT;ksa dhfodkl ;kstukvksa dks cM+h vfuf'prrk dh fLFkfr essa Mky fn;k gSA


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yksd foÙk

lj ,- jkekLokeh eqnkfy;j us rdks± }kjk ;g fl¼ fd;k Fkk fd lafo/ku osQ elkSns esa fn;k x;k foÙkh; 'kfDrdk lUrqyu jkT;ksa osQ fy, vuqowQy ugha gSA mUgksaus dgk fd ,d rks izkUrksa ij tgk¡ jk"Vª&fuekZ.k osQ dk;ks± dkHkkjh cks> Mky fn;k x;k gS ogk¡ muosQ foÙkh; lk/u mu mÙkjnkf;Roksa ls esy ugha [kkrsA

fo'oukFk nkl dk Hkh ;g er Fkk fd izkUrksa dh vko';drk,¡ rks vlhfer gSa] fo'ks"k :i ls dY;k.k&lsokvksa,oa muosQ fodkl dk;ZØeksa dh n`f"V lsA ;fn bu lsokvksa dk ftu ij fd ekuo dh le`f¼ rFkk ns'k dhmRiknu&{kerk dkiQh ek=kk esa fuHkZj jgrh gS] fu;kstu rFkk fu"iknu leqfpr :i ls fd;k tkuk gS rks ;g vR;Urvko';d gS fd izkUrh; ljdkjksa osQ ikl i;kZIr lk/u NksM+s tk,¡ vkSj mUgsa osQUnz dh ?kVrh&c<+rh nku'khyrk ijfuHkZj jgus ls cpk;k tk,A

fdUrq lafo/ku osQ vUrxZr lk/uksa osQ forj.k dh tks O;oLFkk,¡ dh xbZ gSa os cM+s egÙo dh gSa rFkk vk£Fkdfodkl o jk"Vªh; ,dhdj.k dh osQUnz o jkT;ksa dh uhfr;ksa osQ chp leUo; (Coordination) osQ n`f"Vdks.kls rFkk bl fopkj ls mudk lksp&le>dj fuekZ.k fd;k x;k gS fd lEiw.kZ ns'k osQ lUrqfyr fodkl ls y{;dks izkIr fd;k tk losQA lafo/ku }kjk la?k ljdkj dks ;|fi dkiQh 'kfDr;k¡ iznku dh xbZ gSa fdUrq fiQj Hkh la?kus vius ns'kksa dh rqyuk esa cgqr de ek=kk esa mudk mi;ksx fd;k gS vkSj la?k ljdkj us jkT;ksa dks muosQ vk£Fkdo lkekftd fodkl osQ fy, dkiQh vf/d lk/u gLrkUrfjr fd, gSaA ;gh ugha] O;kid vk£Fkd fofHkUurkvksaokys gekjs tSls yksdrU=kh; ,oa cM+s ns'k esa osQUnz dks 'kfDr'kkyh cukus dh bPNk osQoy gekjh gh ugha gS] vfirqfo'oO;kih cu pqdh gS fiQj Hkh lafo/ku&fuekZrkvksa us jkT;ksa dh Lok;Ùkrk osQ n`f"Vdks.k dks tks LFkku fn;k gS;g vi;kZIr ugha dgk tk ldrkA



7. ns'k osQ vUnj ls m/kj osaQnzh; vkSj izkarh; nksuksa gh ljdkjsa ys ldrh gSaA

8. xSj&;kstuk vuqnkuksa dk fu/kZj.k ;kstuk vk;ksx }kjk fd;k tkrk gSA

9. lj vksVks uhes;j us vk;&dj dk 50 izfr'kr Hkkx izkUrksa osQ fy, fu/kZfjr fd;kA


• Hkkjr esa vktdy la?kh; 'kklu rFkk lkFk gh foÙk dh la?kh; O;oLFkk orZeku gSA ijUrq la?kh; foÙk dhorZeku O;oLFkk foosQUnzh;dj.k (decentralisation) dh yEch izfØ;k dh mit gSA

• lu~ 1871 rd] ns'k osQ lEiw.kZ jktLo ,oa O;; ij osQUnz ljdkj dk gh iw.kZ fu;U=k.k jgrk FkkA izkUrkssaosQ foÙk ij Hkkjr ljdkj }kjk tks dM+k fu;U=k.k ykxw fd;k tkrk Fkk] mldk lkjka'k fuEu 'kCnksa esa j[kktk ldrk gSA

• ljdkjh vk; osQ forj.k ls ,slh oqQO;oLFkk ,oa Nhuk&>iVh dh lh fLFkfr mRiUu gks tkrh Fkh] ftlesalcls vf/d rst o gkFk&ik¡o isaQdus okys izkUr gh ykHk mBkrs Fks vkSj roZQ dh vksj cgqr de è;kufn;k tkrk FkkA

• ekUVsX;w psEliQksMZ fjiksVZ esa fd;s x;s izLrkoksa dk vè;;u djus osQ fy, ykWMZ eSLVu dh vè;{krk esa ,dfoÙkh; lfefr (Financial Committee) cukbZ xbZA bl lfefr dh fjiksVZ dks eSLVu cUnkscLr(Meston Settlement) vFkok eSLVu fu.kZ; dgk tkrk gSSSA

• lu~ 1935 osQ Hkkjr ljdkj vf/fu;e osQ }kjk la?kh; foÙk osQ fl¼kUr dks ykxw djus gsrq izkUrksa dhjktdks"kh; fLFkfr esa dkiQh lq/kj dj fn;k x;kA

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• lu~ 1935 dk Hkkjr ljdkj vf/fu;e dkuwuh elkSns dh n`f"V ls ,d 'kkunkj pht FkhA yxHkx ik¡po"kks± rd fczVsu osQ loZJs"B fof/ elkSnkdkj (legal draftmen) bl vf/fu;e dh /kjkvksa dh:ijs[kk fu/kZfjr djus esa yxs jgrs FksA

• la?k ljdkj dh lwph esa yxHkx 97 dk;Z lfEefyr gSa ftuesa eq[; gSaµizfrj{kk] v.kq&'kfDr] izfrj{kkm|ksx] fons'kh ekeys] ukxfjdrk] jsys] jk"Vªh; lM+d ekxZ] tgktjkuh o ukS&pkyu] ok;q&ekxZ] Mkd orkj] eqnzk rFkk fons'kh fofue;] fons'kh Í.k] fons'kh rFkk vUrjkZT;h; O;kikj] egÙoiw.kZ m|ksx rFkkjk"Vªh; egÙo dh laLFkk,¡ vkfnA

• leorhZ lwph esa yxHkx 47 fo"k; gSa ftuosQ lEcU/ esa la?k rFkk jkT; ljdkjsa nksuksa gh dkuwu cuk ldrhgSaA ;s fo"k; gSaµokf.kfT;d rFkk vkS|ksfxd ,dkf/dkj] Je&fookn] lkekftd ;k dk£ed lqj{kk] nku]fookg rykd tSls lkekftd dkuwu rFkk vk£Fkd o lkekftd dkuwu vkfnA


• leUo; (Coordinates)µesyA

• pqaxh (Tolls)µeglwy (eky ys tkus ls igys pqaxh nsuk)A


1- Hkkjr esa la?kh; foÙk osQ fodkl dk o.kZu djsaA

2- tks dj izkarksa }kjk yxk;s rFkk ,d=k fd;s tkrs gSa] muosQ uke fy[ksaA

3- leorhZ lwph rFkk jkT; lwph esa D;k varj gS\

4- jkT;ksa osQ vk; osQ lzksrksa dks fy[ksaA

5- fuEufyf[kr ij laf{kIr fVIi.kh fy[ksa%

(d) vk;&dj dk forj.k ([k) twV osQ fu;kZr dj dk forj.kA


1. la?kh; 2. 1871 3. ykMZ eseks 4. 1935

5. 1939 6. 47 7. lR; 8. vlR;

9. lR;A






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yksd foÙk

bdkbZµ22: Hkkjrh; foÙk vk;ksx(Indian Finance Commission)


mís'; (Objectives)


22.1 Hkkjr esa osQUnz rFkk jkT;ksa osQ chp foÙkh; lEcU/ (Financial Relation between Centre

and States in India)

22.2 fliQkfj'kksa dk dk;kZUo;u (Implementation of the Recommendations)

22.3 izFke foÙk vk;ksx (First Finance Commission)

22.4 djksa dk forj.k (Distribution of Taxes)

22.5 f}rh; foÙk vk;ksx (Second Finance Commission)

22.6 r`rh; foÙk vk;ksx (Third Finance Commission)

22.7 prqFkZ foÙk vk;ksx (Fourth Finance Commission)

22.8 ik¡pok¡ foÙk vk;ksx (Fifth Finance Commission)





mís'; (Objectives)


• Hkkjr esa osQUnz rFkk jkT;ksa osQ chp foÙkh; laca/ dh tkudkjh gsrqA

• fliQkfj'kksa osQ dk;kZUo;u dks le>us esaA

• izFke] f}rh;] r`rh;] prqFkZ rFkk iape foÙk vk;ksx dh tkudkjh gsrqA

• djksa osQ forj.k dks Li"V :i ls le>us gsrqA


lafo/ku esa osQUnz rFkk jkT;ksa esa foÙkh; lk/uksa es ftruh vyx&vyx Lora=krk nh tk ldrh gS] nsus dk iz;klfd;k gSA vk;&dj dh izkfIr;ksa dk osQUnz vkSj jkT;ksa osQ chp vfuok;Z :i ls foHkktu] mRiknu 'kqYdksa dkoSdfYid vFkok ,sfPNd c¡Vokjk rFkk osaQnz }kjk jkT;ksa dks fn, tkus okys vuqnku] ;s ,sls iz'u Fks ftuosQ fuiVkjsosQ fy, lafo/ku dh /kjk 280 esa ;g izko/ku fd;k x;k fd ,d foÙk&vk;ksx dk xBu fd;k tk,A

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bdkbZ—22% Hkkjrh; foÙk vk;ksx

vk;&djksa dk c¡Vokjk foÙk vk;ksx dh fliQkfj'kksa ij fopkj djus osQ ckn jk"Vªifr osQ vkns'k ls gksrk gSA lafo/kudh /kjk 272 osQ vuqlkj foÙk vk;ksx dh fliQkfj'ksa osQoy laLrqfr ek=k gh gksrh gSa vkSj la?k ljdkj dks bl ckrdh NwV gksrh gS fd mRiknu 'kqYdksa osQ laca/ esa og foÙk vk;ksx dh fliQkfj'kksa dh mis{kk dj losQA

izFke foÙk vk;ksx lu~ 1952 esa Jh osQ-lh- fu;ksxh dh vè;{krk esa fu;qDr fd;k x;kA tc bldh fu;qfDr gqbZFkh] rc vk;dj dk 50% Hkkx jkT;ksa dks lkSaik tkrk FkkA ,slk fues;j rFkk ns'k&foHkktu osQ ckn ns'keq[k&fu.kZ;osQ vuqlkj fd;k tkrk FkkA

twu] 1956 esa Jh osQ- laFkkue dh vè;{krk esa f}rh; foÙk vk;ksx dh fu;qfDr dh xbZ] ftlus uoEcj 1956 esaviuh varfje fjiksVZ izLrqr dhA

fnlEcj] 1960 esa Jh ,-osQ- pank dh vè;{krk esa rrh; foÙk vk;ksx] ebZ 1964 esa Jh ih-oh- jkteUukj dh vè;{krkesa pkSFks foÙk vk;kssx rFkk ekpZ 1968 esa Jh egkohj R;kxh dh vè;{krk esa ik¡posa foÙk vk;ksx dh LFkkiuk gqbZA

22-1 Hkkjr esa osQUnz rFkk jkT;ksa osQ chp foÙkh; lEcU/(Financial Relation between Centre and States in India)

osQUnz rFkk jkT;ksa osQ chp foÙkh; lk/uksa dk c¡Vokjk vR;f/d egÙoiw.kZ gS fdUrq ;g ,d lokZf/d dfBu la?kh;leL;k gSA lafo/ku esa osQUnz rFkk jkT;ksa esa foÙkh; lk/uksa esa ftruh vyx&vyx LorU=krk nh tk ldrh gS] nsusdk iz;kl fd;k gSA fdUrq la?k rFkk jkT;ksa osQ chp c¡Vokjs dh fo'kq¼ rFkk O;kid O;oLFkk gksrs gq, Hkh lHkhifjfLFkfr;ksa ,oa lHkh le;ksa esa lUrks"ktud ugha dgk tk ldrk] vr% Hkkjrh; lafo/ku esa ,d LorU=k ,tsUlhdh LFkkiuk djus dk izko/ku j[kk x;k gS tks le;≤ ij osQUnz rFkk jkT;ksa osQ foÙkh; lEcUèkksa dh foospukdj losQA og ,tsUlh gh foÙk vk;ksx gSA

vk;&dj dh izkfIr;ksa dk osQUnz vkSj jkT;ksa osQ chp vfuok;Z :i ls foHkktu] mRiknu 'kqYdksa dk oSdfYidvFkok ,sfPNd c¡Vokjk rFkk osQUnz }kjk jkT;ksa dks fn, tkus okys vuqnku] ;s ,sls iz'u Fks ftuosQ fuiVkjs osQ fy,lafo/ku dh /kjk 280 esa ;g izko/ku fd;k x;k fd ,d foÙk&vk;ksx dk xBu fd;k tk,A bl èkkjk esa dgkx;k gS fd lafo/ku ykxw gksus osQ nks o"kZ osQ Hkhrj gh vkSj mlosQ i'pkr~ izR;sd ik¡p o"kZ dh lekfIr ij vFkok;fn mfpr le>k tk, rks mlosQ iwoZ gh jk"Vªifr ,d foÙk vk;ksx dh fu;qfDr djsaxs ftlesa ,d vè;{k(Chairman) rFkk pkj vU; lnL; gksaxsA

laln dkuwu cukdj bl ckr dk fu'p; djsxh fd fu;qfDr osQ fy, vk;ksx osQ lnL;ksa dh vko';d ;ksX;rk,¡D;k gksa rFkk laln gh ml jhfr dk fu/kZj.k djsxh ftlosQ }kjk fd mudk pquko fd;k tk;sxkA

22-1-1 vk;ksx osQ dk;Z (Functions of the Commission)

vk;ksx dk dk;Z fuEufyf[kr osQ ckjs esa jk"Vªifr dks fliQkfj'k djuk gksxkµ

(d) la?k rFkk jkT;ksa osQ chp mu djksa dks fucy ;k 'kq¼ izkfIr;ksa dk forj.k tks fd muosQ chp ck¡Vs tkusgSa vkSj ,slh izkfIr;ksa esa izR;sd jkT; osQ fgLls dk fu/kZj.kA

([k) mu fl¼kUrksa dk fu/kZj.k] ftuosQ vk/kj ij Hkkjr dh lafpr fuf/ esa ls jkT;ksa dks lgk;d vuqnku fn;stk losaQA

(x) Hkkjr ljdkj rFkk /kjk 306 vFkok 278 osQ micU/ 1 dh izFke vuqlwph osQ Hkkx ^[k* esa mfYyf[krfdlh Hkh jkT; osQ chp gq, fdlh le>kSrs dh 'krks± esa la'kks/u vFkok mudk ;FkkiwoZ tkjh jgukA

(?k) vU; dksbZ Hkh ekeyk tks ns'k dh lqpk# foÙk&O;oLFkk osQ fgr esa jk"Vªifr }kjk vk;ksx dks lkSaik tk,A

bl izdkj] foÙk vk;ksx fuEu ekeyksa osQ lEcU/ esa jk"Vªifr dks viuh fliQkfj'ksa izLrqr djsxkµ

(1) mu djksa dh fucy ;k 'kq¼ izkfIr;ksa dk izfr'kr] tks fd la?k rFkk jkT;ksa osQ chp ck¡Vs tkus gSaA

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yksd foÙk

(2) ,sls djksa dh izkfIr;ksa esa izR;sd jkT; osQ fgLls dk c¡Vokjk izfr'kr esaA

(3) vkUrfjd lhek 'kqYdksa dks yxkus osQ lEcU/ esa Hkkjr ljdkj }kjk Hkkx ^[k* osQ fdlh Hkh jkT; osQ lkFkgq, le>kSrs dh 'krks± esa la'kks/u djuk vFkok mldk ;FkkiwoZ tkjh jgukA

(4) mu fl¼kUrksa dk fu/kZj.k ftuosQ vk/kj ij Hkkjr dh lafpr fuf/ esa ls jkT;ksa dks lgk;d vuqnku fn,tk losaQA

(5) tutkfr vFkok dchys {ks=kksa (tribal areas) osQ fy, lgk;d vuqnkuA

(6) fdlh jkT;&fo'ks"k osQ fy, fof'k"V vuqnkuA

vk;ksx viuh dk;Z&i¼fr dk Lo;a fu/kZj.k djsxk vkSj mls vius dk;ks± osQ lEiknu esa ,slh 'kfDr;k¡ izkIr gkasxhtks fd laln dkuwu cukdj mls nsxhA

jk"Vªifr vk;ksx }kjk dh xbZ izR;sd fliQkfj'k dks ml ij dh tkus okyh dk;Zokgh dh O;k[;kRed fVIi.kh osQlkFk laln osQ izR;sd lnu osQ le{k j[ksaxsA

vfuok;Z dk;ZµfuEufyf[kr dk;Z foÙk vk;ksx osQ vfuok;Z dk;Z ?kksf"kr fd;s x;sµ(1) la?k rFkk jkT; osQ chpmu djksa dh fucy izkfIr;ksa dk forj.k] tks fd muosQ chp ck¡Vs tkus gksa] (2) mu fl¼kUrksa dk fuèkkZj.k] ftuosQvk/kj ij Hkkjr dh lafpr fuf/ esa ls jkT;ksa dks lgk;d vuqnku fn, tk losaQA vk;&dj ,dek=k ,slk dj gSftldks vfuok;Z :i ls ck¡Vk tkrk gS tcfd mRiknu 'kqYdksa osQ c¡Vokjs dks ,sfPNd dgk tk ldrk gSA

uksV~l Hkkjr ljdkj rFkk /kjk 306 vFkok 278 osQ micU/ 1 dh izFke vuqlwph osQ Hkkx ^[k* esa mfYyf[kr

fdlh Hkh jkT; osQ chp gq, fdlh le>kSrs dh 'krks± esa la'kks/u vFkok mudk ;FkkiwoZ tkjh j[kus dk

izko/ku gSA

22-2 fliQkfj'kksa dk dk;kZUo;u(Implementation of the Recommendations)

vk;&djksa dk c¡Vokjk foÙk vk;ksx dh fliQkfj'kksa ij fopkj djus osQ ckn jk"Vªifr osQ vkns'k ls gksrk gSA ;gijEijk lh cu xbZ gS fd Hkkjr ljdkj bl lEcU/ esa vk;ksx dh fliQkfj'ksa Lohdkj dj ysrh gS fd foHkkT;djksa dk fdruk izfr'kr jkT;ksa dks fn;k tkuk gS vkSj ;g fd ;g izfr'kr jkT;ksa esa fdl izdkj ck¡Vk tkuk gSA jkT;ksaosQ fgLls dks la?k dh lafpr fuf/ dk Hkkx ugha cuk;k tkrk cfYd mUgsa lh/s jkT;ksa dh lafpr fufèk;ksa(Consolidated Funds) esa Mky fn;k tkrk gSA

lafo/ku dh /kjk 272 osQ vuqlkj] foÙk vk;ksx dh fliQkfj'ksa osQoy laLrqfr ek=k gh gksrh gSa vkSj la?k ljdkjdks bl ckr dh NwV gksrh gS fd mRiknu&'kqYdksa (excise duties) osQ lEcU/ esa og foÙk vk;ksx dh fliQkfj'kksadh mis{kk dj losQA ;fn og fliQkfj'k u gksus osQ ckotwn mRiknu&'kqYdksa dk dksbZ Hkkx jkT;ksa dks nsuk pkgrhgS rks og bPNkuqlkj blosQ fy, dkuwu cuk ldrh gSA ijUrq O;ogkj eas la?k ljdkj mRiknu&'kqYdksa osQ lEcU/esa foÙk vk;ksx dh fliQkfj'kksa dks ml dkuwu osQ vk/kj osQ :i esa Lohdkj dj ysrh gS ftls fd og mRiknu'kqYdksa osQ c¡Vokjs osQ fy, laln osQ le{k j[krh gSA

laoS/kfud fLFkfr (Constitutional Position)µvr% bl lEcU/ esa laoS/kfud fLFkfr bl izdkj gSµ

(1) foÙk vk;ksx dks osQoy mu fl¼kUrksa osQ lEcU/ esa fliQkfj'ksa djuh gksrh gSa ftuosQ }kjk fd lgk;dvuqnkuksa dk fu/kZj.k gksrk gSA

(2) rc ;fn jkT;ksa dks lgk;rk dh vko';drk gksxh rks laln dkuwu cukdj fof'k"V vuqnkuksa dk fuèkkZj.kdj ldrh gSA

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(3) laln ,slk dkuwu cuk;s rc rd osQ fy, jk"Vªifr foÙk vk;ksx dh fliQkfj'kksa ij fopkj djus osQ ckn,sls vuqnkuksa dh fof'k"V /ujkf'k nsus dk vkns'k ns ldrk gSA

okLro esa] ;g lc Hkze bl dkj.k mRiUu gqvk gS D;ksafd foÙk vk;ksxksa us fl¼kUrksa osQ fuekZ.k esa oqQN O;FkZ osQls iz;kl fd;s gSa tSls fd foÙk vk;ksx us oQqN fof'k"V /ujkf'k;ksa dh fliQkfj'k dj nh vkSj jk"Vªifr us rnuqlkjgh mu /ujkf'k;ksa osQ cjkcj vuqnku nsus osQ vkns'k ns fn;sA la?k ljdkj us vkt rd dHkh ;g Bhd ugha le>kfd /kjk 275 (1) vUrxZr laln ls bl lEcU/ esa dkuwu cukus dks dgs vkSj u laln osQ fdlh oxZ ls gh lalndks bl vf/dkj dk mi;ksx djus osQ fy, dgk gSA

D;k vki tkurs gSa O;ogkj esa] vk;&dj osQ Hkkx] mRiknu&'kqYdksa dh izkfIr;ksa rFkk lgk;d vuqnkuksa osQ

forj.k osQ lEcU/ esa vk;ksx dh fliQkfj'ksa gh vfUre gksrh gSa vkSj os la?k ljdkj }kjk

Lohdkj dj yh tkrh gSaA

22-3 izFke foÙk vk;ksx (First Finance Commission)

izFke foÙk vk;ksx lu~ 1952 esa Jh osQ- lh- fu;ksxh dh vè;{krk esa fu;qDr fd;k x;kA vk;ksx dk fopkj Fkkfd jkT;ksa dh vk; esa Bksl o`f¼ djus dh Hkkjh vko';drk gSA blfy, mlus vf/d va'knku nsus dh jkT;ksa dhek¡x dks Lohdkj dj fy;kA ijUrq ,slk djrs le; mlus fuEufyf[kr rhu ckrksa dks n`f"Vxr j[kkµ

(1) osQUnz osQ ikl osQ lk/uksa dk vfrfjDr LFkkukUrj.k bl izdkj gksuk pkfg, fd ns'k dh izfrj{kk rFkk vkfFkZdfLFkjrk osQ izfr osQUnz dh ftEesokfj;ksa dks ns[krs gq, LFkkukUrj.k dk mlls lk/uksa ij dksbZ vuqfpr cks> u iM+srFkk ;g ml Hkkj dks lgu dj losQA

(2) vuqnkuksa osQ forj.k ls lEcfU/r fl¼kUr lHkh jkT;ksa ij leku :i ls ykxw fd, tkus pkfg,A

(3) forj.k dh ;kstuk dk mís'; ;g gksuk pkfg, fofHkUu jkT;ksa osQ chp ikbZ tkus okyh vlekurk,¡ de gksaA

VkLd izFke foÙk vk;ksx dh LFkkiuk dc vkSj fdldh vè;{krk esa gqbZ\

22-4 djksa dk forj.k (Distribution of Taxes)

lHkh vk;ksxksa dks lkSaik tkus okyk lcls igyk dk;Z ;g Fkk fd os la?k vkSj jkT;ksa osQ chp mu djksa dh fucyizkfIr;ksa osQ forj.k dk fu/kZj.k djsa tksfd muosQ chp ck¡Vs tkus gSa vFkok ck¡Vs tkus pkfg,A tSlk fd igys Hkhcrk;k tk pqdk gS] ;s dj gSaµvk;&dj rFkk mRiknu&'kqYdA

tc izFke foÙk vk;ksx dh fu;qfDr gqbZ Fkh] rc vk;&dj dk 50» Hkkx jkT;ksa dks lkSaik tkrk FkkA ,slk fues;jfu.kZ; rFkk ns'k&foHkktu osQ ckn ns'keq[k&fu.kZ; osQ vuqlkj fd;k tkrk FkkA ;g dgk x;k fd vk;&dj osQforj.k dh tks izfr'kr fu/kZfjr dh xbZ gS og va'kr% rks laxzg (Collection) osQ vk/kj ij gS vkSj va'kr%tula[;k osQ vk/kj ijA fu;ksxh vk;ksx rFkk vU; vk;ksxksa ls iwoZ cEcbZ rFkk caxky ;g dgrs jgs gSa fd ;gforj.k laxzg osQ vk/kj ij gksuk pkfg,] tc fd vU; jkT;ksa dk ;g dguk Fkk fd vk;&dj ,d osQUnzh; djgS vkSj mldk laxzg fdl LFkku ij gqvk gS] ;g ckr vk;&dj osQ okLrfod ewy lzksr dks izdV ugha djrhAvr% vk;&dj dk forj.k iw.kZr;k tula[;k osQ vk/kj ij gksuk pkfg,A

bu lHkh ckrksa ij fopkj djus osQ ckn] fu;ksxh vk;ksx us lq>ko fn;k fd vk;&dj dh fucy izkfIr;ksa esa jkT;ksadk fgLlk 50 izfr'kr ls c<+kdj 55 izfr'kr dj fn;k tkuk pkfg, vkSj foHkkT; /ujkf'k esa jkT;ksa osQ Hkkx osQ20 izfr'kr fgLls dks rks jkT;ksa esa fd;s x;s lkisf{kd laxzg osQ vk/kj ij forfjr fd;k tkuk pkfg, vkSj 80

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izfr'kr fgLls dks jkT;ksa esa lu~ 1951 dh tux.kuk (Census) osQ vuqlkj mudh tula[;k osQ vkèkkj ij forj.kdjuk pkfg,A vk;ksx us dgk fd bl ckr dh vko';drk ugha gS fd Hkkjr ljdkj jkT;ksa dks fn, tkus okysizfr'kr dk izfro"kZ fglkc yxk;s cfYd blosQ LFkku ij mlus fiNys rhu o"kks± osQ okLrfod laxzgksa osQ vk/kjij oqQN fuf'pr izfr'krksa dh fliQkfj'k dh vkSj dgk fd ;s izfr'kr 1952&53 ls 1956&57 rd osQ ik¡p o"kks±rd ykxw jgsaxsA

/kjk 270 osQ vuqlkj vk;&dj dh oqQy fucy izkfIr;ksa esa ls la?k&'kkflr {ks=kksa dks ns; Hkkx rFkk la?kh; jkstxkjksaosQ lEcU/ esa ns;&dj ?kVk fn;s tkrs gSaA ;g egkys[kk ijh{kd (Auditor-general) dk dke gksrk gS fd ogla?kh; jkstxkjksa osQ lEcU/ esa ns;&djksa dk fglkc yxk;s vkSj fucy izkfIr;ksa dh ?kks"k.kk djsA fu;ksxh vk;ksx us

fucy ;k 'kq¼ izkfIr;ksa dk 2 14 Hkkx oxZ ^x* (Part C) osQ jkT;ksa osQ fy, fu/kZfjr fd;k vkSj mlus lq>ko

fn;k fd 'ks"k 55 izfr'kr Hkkx jkT;ksa dks fn;k tk, 50 izfr'kr ugha] tSlk fd igys fn;k tkrk FkkA

mRiknu&'kqYdksa dk forj.kµ;|fi lu~ 1935 osQ Hkkjr ljdkj vf/fu;e dh /kjk 140 (1) esa mRiknu&'kqYdksaosQ forj.k dk izko/ku fd;k x;k Fkk] ijUrq ml ij vey ugha fd;k tk ldk Fkk vkSj og blfy, D;ksafd la?kh;Hkkx vfLrRo esa Hkh ugha vk;k Fkk fd f}rh; fo'o&;q¼ fNM+ x;k FkkA vr% bl O;oLFkk dks ykxw djus dk dk;ZizFke foÙk vk;ksx ij Mkyk x;kA

mRiknu&'kqYdksa osQ lEcU/ esa lafo/ku esa nh xbZ O;oLFkkvksa ls oqQN Hkze lk mRiUu gksrk gS D;ksafd èkkjk 272rks bl ekeys dks iw.kZr;k laln ij NksM+rh gS tc fd /kjk 280 esa foÙk vk;ksx dks vkns'k fn;k x;k gS fd ogmudk djksa osQ forj.k ij fopkj djs ftudk fd c¡Vokjk gksuk gSA bl lEcU/ esa vk;ksx bl fu"d"kZ ij igq¡pkd ;g iw.kZr;k mldh {kerk dh ifjf/ esa Fkk fd og la?kh; mRiknu&'kqYdksa osQ foHkktu osQ ckjs esa jk"Vªifrdks viuh fliQkfj'k izLrqr djs] ;|fi ,slh fliQkfj'ksa laln osQ dkuwu }kjk gh ykxw gksrh FkhaA pw¡fd vk;ksx bllEcU/ esa ,d u;s vk/kj dh uhao j[k jgk FkkA vr% og osQUnzh; ctV dks cgqr vf/d vLr&O;Lr djuk ughapkgrk FkkA vr% mlus forj.k dh ;kstuk dks oqQN FkksM+s ls pq¯unk mRiknu&'kqYdksa rd gh lhfer djus dk fu'p;fd;kA

vk;ksx us lq>ko fn;k fd rEckowQ (flxjsV o flxkj vkfn lfgr)] fn;klykbZ rFkk ouLifr rsyksa ij yxsmRiknu&djksa dh fucy izkfIr;ksa dk 40 izfr'kr Hkkx jkT;ksa esa ck¡V fn;k tkuk pkfg,A ;gk¡ fiQj] forj.k osQvkèkkj osQ ckjs esa dkiQh er&fofHkUurk jghA pw¡fd fofHkUu jkT;ksa esa bu oLrqvksa esa ls izR;sd osQ miHkksx osQ ckjsesa fo'oluh; vk¡dM+sa miyC/ ugha Fks] vr% vk;ksx us tula[;k osQ vk/kj ij forj.k dh fliQkfj'k dh vkSjbl O;oLFkk us fuf'pr izfr'krksa dk :i /kj.k dj fy;k tks fd 5 o"kZ dh vof/ osQ fy, oS/ (valid) FkhA

lgk;d vuqnku (Grants-in-aid)µlHkh foÙk&vk;ksxksa osQ fy, rhljk lkekU; fopkj.kh; fo"k; /kjk 275(1) osQ v/hu lgk;d vuqnkuksa osQ fl¼kUrksa osQ fu/kZj.k dk FkkA izFke foÙk&vk;ksx us jkT;ksa osQ lgk;d vuqnkuksadk fu/kZj.k djrs le; oqQN funsZ'kd fl¼kUrksa (guiding principles) dks n`f"Vxr j[kus dk lq>ko fn;k tSlsfd jkT;ksa dh ctV lEcU/h vko';drk,¡] dj&iz;kl (tax efforts)] lkekftd lsokvksa dk Lrj] jkT;ksa dks lkSaisx;s fo'ks"k nkf;Ro rFkk jk"Vªh; egÙo osQ eq[; dk;ZA

twV fu;kZr&dj osQ cnys esa lgk;d vuqnkuµvk;ksx us twV mRiUu djus okys jkT;ksa dks twV fu;kZr&dj osQmuosQ Hkkx osQ cnys esa vf/d vuqnku nsus dh fliQkfj'k dhA bl lEcU/ esa vk;ksx us ftl èkujkf'k dk lq>kofn;k] og ml jde ij vk/kfjr Fkh tks fd twV rFkk twV osQ lkeku ij yxs fu;kZr&dj osQ vius Hkkx osQ :iesa mUgksaus 1943 o 1950 osQ eè; izkIr dh FkhA vk;ksx us fliQkfj'k dh fd fuEu jkT;ksa dks twV fu;kZr osQ cnysesa fuEufyf[kr okf"kZd lgk;d vuqnku feyus pkfg,µ

if'peh caxky 150 yk[k ` fcgkj 75 yk[k `

vle 75 yk[k ` mM+hlk 15 yk[k `

uksV



vk;ksx dks lkSais x;s vU; ekeysµbu rhu lkekU; fo"k;ksa osQ vykok] izR;sd vk;ksx dks oqQN fo'ks"k fopkj.kh;fo"k; Hkh lkSais x,A izFke foÙk&vk;ksx ls bl lEcU/ esa Hkh viuh fliQkfj'k nsus dks dgk x;k fd Hkkjr ljdkj}kjk Hkkx [k* (Part B) osQ jkT;ksa osQ lkFk fd;s x;s fdlh Hkh le>kSrs dh 'krks± dks ;w¡ gh tkjh jgus fn;k tk,vFkok muesa oqQN la'kks/u fd;k tk,A1 pw¡fd Hkkjrh; fj;klrksa dh jktLo O;oLFkk (revenue system) fczfV'kizkUrksa dh O;oLFkk ls fHkUu Fkh] vr% bl lEcU/ esa oqQN ,slh vUr%dkyhu O;oLFkk dh vko';drk Fkh fdftlosQ }kjk Hkkx ^[k* osQ jkT; HkwriwoZ fczfV'k Hkkjr osQ izkarksa osQ led{k vk tk,¡A lu~ 1948 esa Jh oh- Vh-Ñ".kkekpkjh dh vè;{krk esa tks lfefr xfBr dh xbZ Fkh] mldh fliQkfj'kksa osQ vuqlkj] osQUnz ,sls jkT;ksa dksvUr%dkyhu vof/ osQ fy, vuqnku nsus dks jkth gks x;k Fkk tks fd fj;klrksa osQ ,dhdj.k osQ dkj.k ?kkVs dhfLFkfr esa vk x;s FksA ;s vuqnku jktLo&?kkVk vuqnku dgykrs FksA

;s jkT; foÙk&vk;ksx osQ izLrkoksa osQ dkj.k izkIr gksus okys lHkh ykHkksa osQ vf/dkjh FksA vc mudks jktLo&?kkVkvuqnku vf/d ek=kk esa feyrs FksA izFke vk;ksx dk ;g fopkj Fkk fd vc osQoy eSlwj] lkSjk"Vª rFkk Vªkoudksj]dksphu jkT;ksa dks gh jktLo&?kkVk vuqnku fn, tkus dh vko';drk Fkh] D;ksafd vU; lHkh jkT; vc iw.kZr;k^d* jkT;ksa osQ Lrj rd yk, tk pqosQ FksA

uksV~l lHkh foÙk&vk;ksxksa osQ fy, rhljk lkekU; fopkj.kh; fo"k; /kjk 275 (1) osQ v/hu lgk;d vuqnkuksa

osQ fl¼karksa osQ fu/kZj.k dk FkkA



1. jk"Vªifr vk;ksx }kjk dh xbZ izR;sd fliQkfj'k dks ml ij dh tkus okyh dk;Zokgh dh O;k[;kRedfVIi.kh osQ lkFk --------- osQ izR;sd lnu osQ le{k j[ksaxsA

2. vk;&djksa dk c¡Vokjk foÙk vk;ksx dh fliQkfj'kksa ij fopkj djus osQ ckn --------- osQ vkns'k ls gksrk gSA

3. lafo/ku dh /kjk --------- osQ vuqlkj] foÙk vk;ksx dh fliQkfj'ksa osQoy laLrqfr Hkkx gh gksrh gSA

4. tc izFke foÙk vk;ksx dh fu;qfDr gqbZ Fkh] rc vk;&dj dk --------- Hkkx jkT;ksa dks lkSaik tkrk FkkA

5. vk;ksx us twV mRiUu djus okys jkT;ksa dks twV fu;kZr&dj osQ muosQ Hkkx osQ cnys esa --------- nsus dhfliQkfj'k dhA

22-5 f}rh; foÙk vk;ksx (Second Finance Commission)

twu 1956 esa Jh osQ- lUFkkue dh vè;{krk esa f}rh; foÙk vk;ksx dh fu;qfDr dh xbZ] ftlus uoEcj 1956 esaviuh vUrfje fjiksVZ izLrqr dhA vUrfje fjiksVZ (interim report) esa osQoy oqQN ,sls U;wure ifjorZuksa dklq>ko fn;k x;k] tks jkT;ksa dk iquxZBu gksus osQ dkj.k rFkk tEew o d'ehj dk Hkkjr osQ lkFk foÙkh; ,dhdj.kgksus osQ dkj.k vko';d gks x, FksA flrEcj 1957 esa vk;ksx us viuh vfUre fjiksVZ (final report) izLrqrdhA

djksa dk forj.k (Distribution of Taxes)µvk;ksx dks dj&laxzg rFkk tula[;k osQ nkoksa ij iqu% fopkjdjuk iM+kA vk;ksx dk fopkj Fkk fd fcØh&dj] eksVj&xkM+h dj] fctyh&dj o euksjatu&dj vkfn ls vk;esa o`f¼ gks tkus osQ dkj.k caxky rFkk cEcbZ tSls vkS|ksfxd n`f"V ls mUur jkT; vU; Ñf"k iz/ku jkT;ksa osQ

1- ;gk¡ ;g mYys[kuh; gS fd Hkkx ^[k* vkSj ^x* jkT;ksa dk Hksn vc lekIr dj fn;k x;k gSA

uksV


yksd foÙk

eqdkcys foÙkh; n`f"V ls vf/d etcwr gks x;s gSaA vr% og bl fu"d"kZ ij igq¡pk fd forj.k osQ vk/kj osQ :iesa laxzg (Collection) dk LFkku iw.kZr;k tula[;k (Population) dks ns fn;k tkuk pkfg,A rFkkfi ifjorZudks ljy cukus dh n`f"V ls vk;ksx us ;g fliQkfj'k dh fd jkT;ksa esa forfjr dh tkus okyh fucy izkfIr;ksa dk10 izfr'kr Hkkx rks laxzg osQ vk/kj ij vkSj 90 izfr'kr Hkkx tula[;k osQ vk/kj ij ck¡Vk tkuk pkfg,A vk;ksxus ;g Hkh vk'kk izdV dh fd vkxs vkus okyk vk;ksx laxzg osQ vk/kj dks iw.kZr;k gh lekIr dj nsxkA

vk;ksx us ;g Hkh lq>ko fn;k fd vk;&dj dh fucy izkfIr;ksa eas jkT;ksa dk fgLlk 55 izfr'kr ls c<+kdj 60izfr'kr dj fn;k tkuk pkfg,A jkT;ksa osQ chp okLrfod fooj.k igys dh rjg gh fuf'pr izfr'krksa osQ :i esafu/kZfjr fd;k x;k tks fd 1957&58 ls 1961&62 rd gh ik¡p o"kks± dh vof/ osQ fy, ykxw djuk FkkA

f}rh; foÙk vk;ksx us tc viuh fjiksVZ nh] rc rd Hkkx ^[k* vkSj ^x* osQ jkT; lekIr gks pqosQ Fks vkSj mudkiquxZBu gks pqdk FkkA vr% vk;ksx us lq>ko fn;k fd vk;&dj dh fucy ;k 'kq¼ izkfIr;ksa dk 1 izfr'kr Hkkxla?k 'kkflr {ks=kksa (Union Territories) dks fn;k tkuk pkfg, vkSj 'ks"k 60 izfr'kr Hkkx jkT;ksa (States) dkslkSai fn;k tkuk pkfg,A

lu~ 1959 osQ foÙk vf/fu;e (Finance Act) }kjk dEifu;kas }kjk fn, tkus okys vk;&dj dks fuxe&dj(Corporation Tax) dh Js.kh esa j[k fn;k x;kA bl fLFkfr esa vc ;g foHkkT; dks"k (Divisible Pool)

dk vax ugha jgkA blls foHkkT; dks"k dk vkdkj ?kV x;kA vr% bl {kfriwfrZ osQ fy, ,d fo'ks"k {kfriwfrZ vuqnkudh Hkh fliQkfj'k dh xbZA

mRiknu&'kqYdksa dk forj.k (Distribution of Excise Duties)µf}rh; foÙkh; vk;ksx us vusd jkT;ksa dhbl ek¡ ij fopkj fd;k fd lHkh mRiknu&djksa dk forj.k gksuk pkfg,A ijUrq og bl fu"d"kZ ij igq¡pk fd ,slkrhoz ifjorZu u rks vko';d gS vkSj u ok¡Nuh; ghA vr% vk;ksx us rEckowQ] fn;klykbZ rFkk ouLifr rsyksa ijyxus okys ,oa igys gh ls ck¡Vs tkus okys rhu mRiknu&djksa esa oqQN vkSj djksa dks lfEefyr djosQ mudk nk;jkc<+k fn;kA ;s c<+k;s tkus okys dj Fksµphuh] pk;] dkWiQh] dkxt rFkk ouLifr osQ vko';d rsyksa ijmRiknu&'kqYdA ijUrq vk;ksx us ;g Hkh vko';d le>k fd bu djksa dh fucy izkfIr;ksa dk ck¡Vk tkus okykizfr'kr 40 ls ?kVkdj 25 dj fn;k tkuk pkfg, rkfd la?k o jkT;ksa osQ chp foÙkh; lUrqyu cuk jgsA

bl vk;ksx osQ fy, miHkksx (consumption) ls lEcfU/r oqQN vk¡dM+s Hkh rS;kj fd;s x;s] ijUrq vk;ksx us;g vuqHko fd;k fd miHkksx dks forj.k dk vk/kj cukus osQ fy, bu vk¡dM+ksa ij fo'okl ugha fd;k tk ldrkAvr% vk;ksx us fliQkfj'k dh fd la?kh; mRiknu&'kqYdksa esa jkT;ksa osQ fgLls dk 90 izfr'kr Hkkx rks tula[;k osQvk/kj ij ck¡Vk tkuk pkfg, vkSj 'ks"k 10 izfr'kr dk miHkksx deh cs'kh osQ fy, fd;k tkuk pkfg,A

f}rh; foÙk vk;ksx us ;g vko';d ugha le>k fd la?k&'kkflr {ks=kksa osQ fy, Hkh dksbZ izfr'kr fu/kZfjr fd;ktk, D;ksfd /kjk 272 esa ,sls fdlh c¡Vokjs dk mYys[k ml izdkj ugha fd;k x;k gS tSlk fd vk;&dj osQlEcU/ esa lafo/ku dh /kjk 270 esa fd;k x;k gSA

lgk;d vuqnku (Grants-in-aid)µizFke foÙk vk;ksx us lgk;d vuqnkuksa osQ lEcU/ esa tks fl¼kUr fuèkkZfjrfd;s Fks] lkekU;r% mUgha dks vkxs c<+krs gq, f}rh; foÙk vk;ksx us ;g fopkj izdV fd;k fd] ¶,slh la?kh;O;oLFkk esa tgk¡ fd osQUnz vkSj jkT; ;kstukc¼ fodkl osQ fy, ijLij lg;ksx djrs gSa] lgk;d vuqnkuksa dksbl y{; dh iwfrZ esa lgk;d gksuk pkfg,A¸ vk;ksx dk ;g er Fkk fd jkT;ksa dh lkekU; vk; rFkk muosQ lkekU;,oa vfuok;Z O;; osQ chp osQ vUrj dks] tgk¡ rd Hkh gks losQ] djksa osQ c¡Vokjs }kjk gh iwjk fd;k tkuk pkfg,Avr% lgk;d vuqnkuksa dks lgk;rk dk ,d vof'k"V :i gh cuk, j[kuk pkfg, vkSj os fcuk 'krZ osQ rFkklkekU; :i ls fn, tkus pkfg,A vr% vuqnkuksa dks nsus dh ckr fdlh fof'k"V dk;ZØe dks ykxw djus ij ghfuHkZj ugha jguh pkfg,A

vk;ksx dk ;g Hkh dguk Fkk fd /kjk 275 (1) osQ vuqlkj fof'k"V mís';ksa osQ fy, Hkh vuqnku fn;s tk ldrsgSaA ijUrq ,sls vuqnkuksa dh vf/d xq¡tkb'k blfy, ugha Fkh] D;ksafd ,sls lHkh mís'; O;kid ;kstuk esa lfEefyrdj fn;s x, FksA

uksV



vk;ksx us lu~ 1957&58 ls 1961&62 rd osQ vxys ik¡p o"kks± osQ fy, 11 jkT;ksa osQ fy, vyx&vyx vuqnkufu/kZfjr fd,A bl vof/ osQ fy, oqQy vuqnkuksa dh ek=kk 187-75 djksM+ #i;s fu/kZfjr dh xbZ FkhA cEcbZ] enzklvkSj mÙkj izns'k osQ fy, fdUgha vuqnkuksa dh fliQkfj'k ugha dh xbZ] D;ksafd ;g le>k x;k fd vk;ksx dh ;kstukosQ vUrxZr bu jkT;ksa dks vk;&dj dk tks Hkkx fn;k tk jgk Fkk] og muosQ pkyw o ;kstuk O;; dh iwfrZ osQfy, dkiQh FkkA

twV fu;kZr&dj osQ cnys esa lgk;d vuqnkuµvk;ksx us twV mRiUu djus okys jkT;ksa dks twV fu;kZr&dj osQHkkx osQ cnys esa fn;s tkus okys vuqnkuksa esa fdlh ifjorZu dk lq>ko ugha fn;kA gk¡] jkT;ksa dk iquxZBu gksus osQdkj.k pw¡fd fcgkj ls i- caxky dks oqQN {ks=kksa dks LFkkukUrj.k fd;k x;k Fkk] vr% bu nksuksa jkT;ksa osQ vuqnkuksaesa oqQN gsj&isQj vo'; fd;k x;kA bl lEcU/ esa izR;sd jkT; osQ fy, fu/kZfjr /ujkf'k;k¡ fuEu izdkj Fkhaµ

vle 75-00 yk[k `

fcgkj 72-31 yk[k `

mM+hlk 15-00 yk[k `

if'peh caxky 152-69 yk[k `

vk;ksx dks lkSais x;s vU; dk;Zµbu rhu lkekU; fopkj.kh; fo"k;ksa osQ vykok] vk;ksx dks fuEu fo"k;fopkjkFkZ lkSais x;sµ

(1) bl ckr dh fliQkfj'k djuk fd fdlh Hkh foÙkh; o"kZ esa Ñf"k Hkwfe dks NksM+dj vU; lEifÙk;ksa ij yxusokys vkfLr&dj (estate duty) dh fucy izkfIr;ksa dk] /kjk 269 osQ v/hu] fdu fl¼kUrksa osQvuqlkj forj.k fd;k tk,A

(2) 15 vxLr] 1947 vkSj 31 ekpZ] 1956 osQ chp Hkkjr ljdkj }kjk fofHkUu jkT;ksa dks fn, x, dtks± dhokfilh dh 'krks± rFkk C;kt dh njksa osQ lEcU/ esa fd;s tkus okys la'kks/u] ;fn dksbZ vko';d gksa rksA

(3) fey osQ cus diM+s] phuh] rEckowQ ij jkT; ljdkjksa }kjk yxk, tkus okys fcØh&dj osQ LFkku ij tksvfrfjDr mRiknu&'kqYd yxk;k tk jgk Fkk] mldk forj.k oSQls fd;k tk,A

(4) lu~ 1957 ls jsy fdjk;ksa ij yxk, tkus okys dj dh fucy izkfIr;ksa osQ forj.k dk ekxZn'kZu djus okysfl¼kUrksa dh fliQkfj'k djukA

jsy fdjk;ksa ij yxk;s tkus okys djksa dk forj.kµblesa ls /kjk 269 osQ vUrxZr jsy fdjk;ksa ij yxk;s tkusokys dj dks lu~ 1961 esa lekIr dj fn;k x;k] ijUrq Hkkjr ljdkj us 12-5 djksM+ #- izfr o"kZ {kfr&iwfrZ(compensation) osQ :i esa nsuk tkjh j[kkA vk;ksx us lq>ko fn;k fd izR;sd jkT; osQ vUnj jsyksa dhokLrfod lokjh ;k=kk dh fucy izkfIr;ksa osQ vk/kj ij gh izR;sd jkT; dk fgLlk r; fd;k tkuk pkfg,A pw¡fdlokjh ;k=kk osQ jkT;kuqlkj lgh vk¡dM+s miyC/ ugha Fks] vr% vk;ksx }kjk lHkh miyC/ rF;ksa ij fopkj djusosQ ckn oqQN fucy izkfIr;ksa dk 1@4 izfr'kr Hkkx fu/kZfjr fd;k x;kA

vkfLr&dj dk forj.kµvkfLr&dj (estate duty) osQ lEcU/ esa vk;ksx us ;g fliQkfj'k dh fd mldk1 izfr'kr Hkkx rks la?k&'kkflr {ks=kksa osQ fy, j[k fy;k tkuk pkfg, vkSj 'ks"k Hkkx dks vpy (immovable)

rFkk py (movable) lEifÙk;ksa osQ vk/kj ij nks Hkkxksa esa ck¡Vk tkuk pkfg,A vk/kj osQ fy, vk;ksx us lq>kofn;k fd vpy lEifÙk ij yxs vkfLr&dj dh izkfIr;k¡ mu lHkh lEifÙk;ksa osQ oqQy ewY; osQ vuqikr esa ck¡Vnh tkuh pkfg,] ftu ij fd ml o"kZ dj&fu/kZj.k fd;k x;k gksA bl izdkj] jkT;ksa dks nh tkus okyh /ujkf'k;ksadk forj.k izR;sd jkT; esa fLFkr vpy lEifÙk osQ oqQy ewY; osQ vuqikr esa ck¡Vk tkuk Fkk vkSj py lEifÙk(movable property) izkfIr;ksa dks tula[;k osQ vuqikr esa ck¡Vk tkuk FkkA

jkT;ksa dks fn;s tkus okys la?kh; dtsZµjkT;ksa dks fn;s tkus okys la?kh; dtks± osQ lEcU/ esa vk;ksx us lq>kofn;k fd 15 vxLr] 1947 rFkk 31 ekpZ] 1956 osQ chp esa Hkkjr ljdkj }kjk jkT; ljdkjksa dks fn, x, lHkh

uksV


yksd foÙk

dtks± dk (iquokZl rFkk C;kt&eqDr dtks± dks NksM+dj) 31 ekpZ] 1957 dks tks cdk;k jkf'k;k¡ Fkha] mudk fuEuizdkj ,dhdj.k fd;k tkuk pkfg,µ

(1) mu lHkh dtks± dh /ujkf'k;k¡ ftudh C;kt dh ok£"kd nj 3 izfr'kr vFkok mlls vf/d gks vkSjftldh vnk;xhA 1 vizSy] 1977 dks vFkok mlls iwoZ gksuh gks] ,d ,sls dtsZ osQ :i esa ,dhÑr dhtkuh pkfg,] ftudh C;kt dh nj 3 izfr'kr gks vkSj tks 31 ekpZ] 1978 dks vnk fd;s tk,¡(nh?kZdkyhu dtsZ)A

(2) mu lHkh dtks± dh /ujkf'k;k¡ ftudh C;kt dh lkykuk nj 3 izfr'kr ;k mlls vf/d gks vkSj ftldhvnk;xh 31 ekpZ] 1977 dks vFkok mlls iwoZ gksuh gks] ,d ,sls dtsZ osQ :i esa ,dhÑr dj nh tkuhpkfg,] ftudh C;kt dh nj 3 izfr'kr okf"kZd gks vkSj tks 31 ekpZ] 1972 dks vnk fd;s tk,¡(eè;dkyhu dtsZ)A

(3) mu lHkh dtks± dh /ujkf'k;k¡] ftudh C;kt dh nj 3 izfr'kr ls de gks vkSj ftudh vnk;xh 9 viSzy]1977 ;k mlosQ ckn gksuh gks] ,d ,sls dtsZ osQ :i esa ,dhÑr dj nh tkuh pkfg,] ftudh C;kt dh

nj 2 12 izfr'kr gks vkSj tks 31 ekpZ] 1977 dks vnk fd;s tk,¡ (nh?kZdkyhu dtsZ)A

(4) mu lHkh dtks± dh /ujkf'k;k¡] ftudh C;kt dh okf"kZd nj 3» ls de gks vkSj ftudh vnk;xh 31ekpZ] 1977 dks vFkok mlls iwoZ gksuh gks] ,d ,sls dtsZ osQ :i esa ,dhÑr dj nh tkuh pkfg,] ftudh

C;kt dh okf"kZd nj 2 12 % gks rFkk tks 31 ekpZ] 1972 dks vnk fd;s tk,¡ (eè;dkyhu dtsZ)A

bl izdkj] dtks± dk nks eq[; oxks± esa oxhZdj.k fd;k x;k] vFkkZr~ nh?kZdkyhu dtsZ vkSj eè;dkyhu dtsZA

nh?kZdkyhu dtsZ (long term loans) 31 ekpZ] 1978 dks vnk fd;s tkus Fks vkSj eè;dkyhu dtsZ (medium

term loans) 31 ekpZ] 1972 dksA oqQN nh?kZdkyhu dtks± dh C;kt dh nj 3» gS vkSj vU; nh?kZdkyhu dtks±

dh 2 12 %A bl izdkj] oqQN eè;dkyhu dtks± osQ fy, C;kt dh nj 3» fu/kZfjr dh xbZ] tcfd ,sls gh oqQN

vU; dtks± osQ fy, ;g izfr'kr 2 12 % j[kk x;kA

bl izdkj iquokZl rFkk C;kteqDr dtks± dks NksM+dj jkT;ksa dks fn;s tkus okys lHkh la?kh; dtsZ pkj izdkj osQ dtks±

esa ifjofrZr dj fn,A vk;ksx us ;g Hkh fliQkfj'k dh fd bl ;kstuk esa tks ewyHkwr fo'ks"krk fufgr gS] mldks

Hkkoh dtks± osQ lEcU/ esa Hkh viuk;k tkuk pkfg,A ijUrq nqHkkZX; ls Hkkjr ljdkj us bu fliQkfj'kksa dks Lohdkj

ugha fd;k] ;|fi lHkh jkT;ksa us mudk gkfnZd leFkZu fd;k FkkA ifj.kke ;gh gqvk fd jkT;ksa dks fn, x;s vusd

,sls NksVs&cM+s dtsZ cjkcj tkjh jgs] ftudh ifjikd frfFk;k¡ vyx&vyx iM+rh FkhaA

vfrfjDr mRiknu&'kqYdksa dk forj.kµjkT; ljdkjksa osQ ijke'kZ ls Hkkjr ljdkj us ;g fuf'p; fd;k fd

feyksa esa cus diM+s] phuh rFkk rEckowQ ij jkT; ljdkjksa }kjk yxk;s tkus okys fcØh&djksa osQ LFkku ij ,d

vfrfjDr mRiknu&'kqYd (additional excise duty) yxk nh tk, vkSj mldh fucy izkfIr;ksa dks jkT;ksa esa

ck¡V fn;k tk,A bl lUnHkZ esa] vk;ksx us lcls igys bu djksa ls izR;sd jkT; dks gksus okyh ^orZeku vk;* ij

fopkj fd;k] D;ksafd forj.k dh ;kstuk esa izR;sd jkT; dks bruh gh /ujkf'k dk vk'oklu fn;k tkuk FkkA vk;ksx

us bu oLrqvksa ij yxk;s tkus okys fcØh&djksa ls lu~ 1956&67 esa gksus okyh vk; dks ^orZeku vk;*

(present income) osQ :i esa Lohdkj fd;kA fucy izkfIr;ksa dk oqQN Hkkx ;fn 'ks"k jgs] rks mlosQ forj.k

osQ fy, vk;ksx us oqQN fuf'pr izfr'kr fu/kZfjr dj fn;sA

D;k vki tkurs gSa twu 1956 esa Jh osQ- laFkkue dh vè;{krk esa f}rh; foÙk vk;ksx dh LFkkiuk gqbZA

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22-6 r`rh; foÙk vk;ksx (Third Finance Commission)

fnlEcj] 1960 esa Jh ,- osQ- pUnk dh vè;{krk esa r`rh; foÙk vk;ksx dh LFkkiuk dh xbZA vk;ksx us fnlEcj]1962 esa Hkkjr ljdkj dks viuh fjiksVZ izLrqr dhA

djksa dk forj.kµvk;ksx us lq>ko fn;k fd la?k&'kkflr {ks=kksa dks fn;k tkus okyk izfr'kr 1 ls c<+kdj 2 12 %

dj fn;k tkuk pkfg, vkSj ;g Hkh dgk fd vk;&dj dks fucy izkfIr;ksa dk 66 23 izfr'kr Hkkx jkT;ksa dks feyuk

pkfg,A vk;ksx us ;g Hkh fliQkfj'k dh fd ;g forj.k 20» rks laxzg osQ vk/kj ij vkSj 80» tula[;k osQvkèkkj ij fd;k tkuk pkfg,A

;gk¡ ;g mYys[kuh; gS fd izFke foÙk vk;ksx us Hkh vk;&dj osQ forj.k osQ blh vk/kj dh fliQkfj'k dh FkhfdUrq f}rh; foÙk vk;ksx us laxzg (collection) osQ vk/kj dks 20» ls ?kVkdj 10» dj fn;k FkkA r`rh; foÙkvk;ksx dk er Fkk fd bl forj.k osQ vk/kj osQ :i esa ;|fi tula[;k dks eq[; rÙo cuk;s j[kuk pkfg,] fdUrqnks dkj.kksa ls laxzg osQ rÙo dks igys dh vis{kk vf/d egÙo fn;k tkuk pkfg,A izFke rks blfy, D;ksafddEifu;ksa }kjk fn;s tkus okys vk;&dj dks foHkkT; dks"k (divisible pool) ls i`Fko~Q dj fn;k x;k FkkA nwljs]vkS|ksfxd jkT;ksa dks] tks fd foHkkT; dks"k dks vk;&dj osQ laxzg dh vf/d /ujkf'k;k¡ iznku djrs FksAiz'kklfud rFkk lkekftd lsokvksa ij vis{kkÑr vf/d O;; djuk iM+rk FkkA blh dkj.k vk;ksx us ;g fliQkfj'kdh fd vk;&djksa dk forj.k 20» laxzg osQ vk/kj ij vkSj 80» tula[;k osQ vk/kj ij fd;k tkuk pkfg,A

mRiknu&'kqYdksa dk forj.kµizFke foÙk vk;ksx us ;g fliQkfj'k dh Fkh fd rEckowQ] fn;klykbZ rFkk phuh ijyxk;s tkus okys mRiknu&'kqYdksa (excise duties) dh fucy ;k 'kq¼ izkfIr;ksa (net proceeds) dk 40» HkkxjkT;ksa dks fn;k tkuk pkfg,A fdUrq f}rh; foÙk vk;ksx us jkT;ksa osQ Hkkx izfr'kr rks 40 ls ?kVkdj 25 dj fn;k]ijUrq oLrqvksa dh la[;k rhu ls c<+kdj vkB dj nhA lkFk gh f}rh; vk;ksx us ;g Hkh fliQkfj'k dh Fkh fdfoHkkT; /ujkf'k;ksa dk 90» Hkkx rks tula[;k osQ vk/kj ij ck¡Vk tk, vkSj 10» Hkkx gsj&isQj ;k dehcs'kh osQfy, j[k fy;k tk,A

r`rh; foÙk vk;ksx us mRiknu&dj yx ldus ;ksX; inkFkks± dh la[;k 8 ls c<+kdj 35 dj nhA mlus buesa mulHkh oLrqvksa dks lfEefyr dj fy;k] ftu ij fd lu~ 1960µ61 ls dj yxk;s tkrs Fks] ijUrq buesa mlus muoLrqvksa dks NksM+ fn;k] ftu ij djksa dh izkfIr;ksa dh ek=kk 50 yk[k #- okf"kZd ls de FkhA vk;ksx us foHkkT;dks"k ls jkT;ksa dks feyus okyk Hkkx ?kVkdj 20» dj fn;kA ijUrq vk;ksx us ;g Hkh crk;k fd jkT;ksa osQ chpbl 20» osQ forj.k dk lgh vk/kj D;k gks\ gk¡] mlus jkT;ksa osQ fy, oqQN izfr'kr vo'; fu/kZfjr fd, vkSjdgk fd ;|fi bu izfr'krksa osQ fu/kZj.k dk eq[; vk/kj tula[;k dks gh cuk;k x;k gS] fdUrq blosQ lkFk ghoqQN vU; ckrksa dk Hkh è;ku j[kk x;k gS] tSls fd jkT;ksa dh lkisf{kd foÙkh; detksjh] fodkl osQ Lrjksa ijikbZ tkus okyh vlekurk rFkk tula[;k esa ifjxf.kr tkfr;ksa (Sheduled castes)] ifjxf.kr tutkfr;ksa(scheduled tribes) rFkk fiNM+s oxks± dk izfr'kr vkfnA

mRiknu&'kqYdksa dh lEiw.kZ izkfIr;ksa esa jkT;ksa osQ Hkkx es fliQkfj'k djrs le; vk;ksx us dgk fd ¶jkT;ksa esalokZsÙke thou&{kerk la?kh; mRiknu&'kqYdksa dk vf/dkf/d gLrkUrj.k djosQ ykbZ tk ldrh gS vkSj ,slk rcgks ldrk gS] tcfd la?kh; mRiknu 'kqYdksa dh izkfIr;ksa esa ijEijkxr :i ls jkT;ksa osQ fgLls dh O;oLFkk dhtk,A¸ vr% vk;ksx jkT;ksa osQ bl nkos dk cM+h dfBukbZ ls izfrjks/ dj ldk fd pw¡fd jkT;ksa osQ [kpks± esa rsthls o`f¼ gks jgh gS] vr% mUgsa mRiknu&'kqYdksa dh lEiw.kZ izkfIr;ksa esa ls gh fgLlk fn;k tk,A

vfrfjDr mRiknu&'kqYdµvk;ksx us fucy vFkok 'kq¼ izkfIr;ksa dk 1» Hkkx la?k'kkflr izns'kksa osQ fgLls osQ :iesa fu;r fd;k rFkk tEew o d'ehj osQ fgLls dks c<+kdj 1½ izfr'kr dj fn;kA vU; jkT;ksa osQ lEcU/ eas vk;ksxus xkjUVh dh xbZ okf"kZd /ujkf'k esa FkksM+h&lh o`f¼ djus dh fliQkfj'k dh vkSj bl /ujkf'k dks 32-50 djksM+#- ls c<+kdj 32-54 djksM+ #- dj fn;kA xkjUVh dh xbZ /ujkf'k dh iwfrZ djus osQ i'pkr~ 'ks"k /u dks jkT;ksa

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yksd foÙk

osQ chp ck¡Vk tkuk Fkk vkSj ;g forj.k va'kr% rks izR;sd jkT; esa fcØh&dj osQ laxzg esa gksus okyh izfr'kr o`f¼osQ vk/kj ij vkSj va'kr% tula[;k osQ vk/kj ij fd;k tkuk FkkA

vkfLr&dj (Estate Duty)µvk;ksx us vkfLr dj osQ forj.k ls lEcfU/r mu fl¼kUrksa esa fdlh Hkh izdkjdk ifjorZu djus dk izLrko ugha fd;k] tks fd f}rh; vk;ksx us lq>k;s FksA fiQj Hkh] blus izR;sd jkT; dks fn;stkus okys izfr'kr fgLls ls tula[;k osQ vk/kj ij la'kks/u dj fn;kA

jsy ;k=kh fdjk;s ij dj osQ cnys esa vuqnkuµjsy;k=kh fdjk;ksa ij dj osQ fofHkUu jkT;ksa osQ vius&vius fgLlsosQ cnys esa vk;ksx us fliQkfj'k dh fd {kfriwfrZ osQ fl¼kUr osQ vk/kj ij 1-25 djksM+ #- vuqnku osQ :i esajkT;ksa esa forfjr fd;k tk,] rkfd jkT;ksa dks mlh Lrj ij yk;k tk losQ] ftl ij fd os rc Fks tc vizSy]1961 esa mDr dj lekIr fd;k x;k FkkA

lgk;d vuqnku (Grants-in-aid)µvk;ksx us osQoy bl fo"k; esa fopkj fd;k fd ftu vuqnkuksa dhfliQkfj'k dh xbZ gS] os jkT;ksa dh ;kstuk lEcU/h vko';drkvksa o jktLo lEcU/h ?kkVs dks dgk¡ rd iwjk djldrs gSaA vr% vk;ksx us vuqnku lEcU/h tks fliQkfj'ksa dh] os osQoy jkT;ksa osQ jktLo ?kkVs (revenue gap)

dh iwfrZ osQ fy, gh ugha Fkha vfirq r`rh; ;kstuk osQ 75» jktLo Hkkx dh iwfrZ osQ fy, Hkh FkhaA

vk;ksx dk lkSaik x;k vU; dk;Zµr`rh; foÙk vk;ksx dks dksbZ u;k dk;Z ugha lkSaik x;k Fkk vfirq mlls bllEcU/ esa fliQkfj'ksa nsus dks dgk x;k Fkk fd vkfLr&dj] vfrfjDr mRiknu&dj rFkk jsy fdjk;ksa ij dj osQforj.k ls lEcfU/r fl¼kUrksa esa D;k dksbZ ifjorZu fd;s tkus okaNuh; gSaA tSlk fd igys gh crk;k tk pqdkgS] vk;ksx us buesa ls fdlh osQ fo"k; esa fdlh Hkh mYys[kuh; ifjorZu dh fliQkfj'k ugha dhA

22-7 prqFkZ foÙk vk;ksx (Fourth Finance Commission)

ebZ] 1964 esa Jh ih- oh- jkteUukj dh vè;{krk esa] pkSFks foÙk vk;ksx dh fu;qfDr dh xbZ] ftlus vxLr] 1965eas Hkkjr ljdkj dks viuh fjiksVZ izLrqr dhA

vk;ksx }kjk dh xbZ eq[; fliQkfj'ksa fuEu izdkj gSaµ

djksa osQ forj.kµpkSFks foÙk vk;ksx us fliQkfj'k dh fd vk;&dj dh fucy ;k 'kq¼ izkfIr;ksa dk 75» HkkxjkT;ksa dks fn;k tkuk pkfg,A jkT;ksa osQ chp foHkkT; dks"k (divisible pool) osQ bl forj.k osQ vk/kj osQlEcU/ esa] vk;ksx dk fopkj Fkk fd jkT;ksa osQ chp forj.k osQ fl¼kUrksa osQ ckjs esa fuf'prrk ,oa fLFkjrk gksuhpkfg,A vr% prqFkZ vk;ksx us vius iwoZorhZ (predecessor) vk;ksx }kjk lq>k;s x;s forj.k osQ vk/kj dk ghleFkZu fd;k] vFkkZr~ 80» tula[;k osQ vk/kj ij vkSj 20» laxzg (collection) osQ vk/kj ij] tSlh fd r`rh;foÙk vk;ksx us fliQkfj'k dh FkhA bldk vFkZ ;g gqvk fd pkSFks vk;ksx us vk;&dj dh 'kq¼ izkfIr;ksa esa jkT;ksa

dk fgLlk rks 66 23 % ls c<+kdj 75» dj fn;k] fdUrq forj.k osQ vk/kj dks iwoZor~ gh cuk;s j[kkA la?k'kkflr

{ks=kksa dk fgLlk 2-5» r; fd;k x;kA

la?kh; mRiknu&djksa dk forj.kµjkT;ksa dh vko';drkvksa ij fopkj djosQ prqFkZ foÙk vk;ksx us mRiknu&djksadh izkfIr;ksa osQ c¡Vokjs dh ifjf/ dk mu lHkh inkFkks± rd foLrkj dj fn;k] ftu ij fdlh o"kZ esa mDr djyxk;k rFkk mxkgk tkrk gksA ;gh ugha] vk;ksx us bl forj.k esa jkT;ksa dk Hkkx 20» r; fd;kA vk;ksx us dgkfd foxr vof/ esa mRiknu&dj yxk;s tkus okyh oLrqvksa dh la[;k esa rFkk mRiknu&djksa dh njksa esa pw¡fd Hkkjho`f¼ gqbZ gS] vr% mldh okLrfod fliQkfj'k rks mu 35 oLrqvksa dh 'kq¼ izkfIr;ksa dh yxHkx 30» cSBsxh] ftuij fd r`rh; foÙk vk;ksx dh fjiksVZ osQ vk/kj ij mRiknu&'kqYd yxk;s x;s FksA

jkT;ksa osQ chp forj.k osQ vk/kj osQ lEcU/ esa] vk;ksx us ;g fliQkfj'k dh fd foHkkT; dks"k esa izR;sd jkT;osQ fgLls dk fu/kZj.k 80» rks tula[;k osQ vk/kj ij fd;k tkuk pkfg, vkSj 20» vkfFkZd o lkekftdfiNM+siu osQ vk/kj ijA

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fcØh&dj osQ cnys esa vfrfjDr mRiknu&djµvk;ksx us lq>ko fn;k fd o"kZ 1966µ67 ls 1970µ71 rdosQ fy, fcØh&dj osQ cnys esa yxk;s tkus okys vfrfjDr mRiknu&djksa dh 'kq¼ izkfIr;ksa dk 1 izfr'kr Hkkx

la?k'kkflr {ks=kksa dks] 1½ izfr'kr tEew o d'ehj dks rFkk 1 izfr'kr 120 Hkkx ukxkySaM dks fn;k tkuk pkfg,A

'kq¼ izkfIr;ksa osQ 'ks"k esa ls 32-54 djksM+ #i;s dh xkjUVh 'kqnk jde vyx j[k nh tkuh pkfg,] rkfd fcØh&djosQ cnys esa jkT;ksa osQ chp mldk forj.k gks losQA 'ks"k /ujkf'k dk forj.k lu~ 1961µ62 ls 1963µ64 rdizR;sd jkT; esa olwy fd;s x;s fcØh&dj osQ vuqikr osQ vk/kj ij fd;k tkuk pkfg,A

vkfLr&dj (Estate Duty)µf}rh; vk;ksx us vkfLr&dj osQ forj.k dks fu/kZfjr djus okys ftu fl¼kUrksadk izfriknu ,oa r`rh; vk;ksx us leFkZu fd;k Fkk] prqFkZ vk;ksx us muesa fdlh Hkh ifjorZu dk lq>ko ugha fn;kvkSj mUgsa T;ksa&dk&R;ksa vkxs c<+k;kA fdUrq la?k&'kkflr {ks=kksa dk fgLlk vo'; 1 ls c<+kdj 2 izfr'kr djus dklq>ko fn;kA

lgk;d vuqnku (Grants-in-aid)µr`rh; foÙk vk;ksx us bl ckr ij fopkj fd;k Fkk fd ftu vuqnkuksa dhfliQkfj'k dh xbZ gSa] os ;kstukvksa dh t:jrksa dks dgk¡ rd iwjk dj ldrs gSaA blh n`f"V ls mlus lgk;d vuqnkuksaosQ lEcU/ esa tks fliQkfj'ksa dha] muosQ }kjk jkT;ksa osQ jktLo&?kkVs dh iwfrZ dh gh O;oLFkk ugha dh xbZ] vfirqr`rh; ;kstuk osQ 75» jktLo&?kkVs dh iwfrZ dh gh O;oLFkk dh xbZA fdUrq prqFkZ vk;ksx us ;kstuk&vuqnkuksa(plan grants) rFkk fof'k"V mís'; vuqnkuksa (special purpose grants) dks mles lfEefyr djus dhfliQkfj'k ugha dhA vk;ksx dk fopkj Fkk fd fdlh Hkh foÙk&vk;ksx osQ fy, ;g lEHko ugha gS fd og viusFkksM+s ls fu/kZfjr le; esa jkT;ksa dh djk/ku uhfr;ksa dk fo'ys"k.k djs vFkok muosQ fdlh Hkh [kpZ osQ U;k;ksfprgksus ;k u gksus osQ lEcU/ esa viuk fu.kZ; nsA ;g ekuuk gh pkfg, fd jkT;ksa dks rks Lo;a gh vius dÙkZO; dkiw.kZ Hkkx gksrk gS] fdUrq fiQj Hkh ;fn dksbZ jkT; vius jktLo&ctV dks lUrqfyr djus esa vleFkZ jgrk gS vkSjmls /u dh vko';drk gksrh gS rks foÙk&vk;ksx dks ;FkklEHko mldh lgk;rk djuh pkfg,A

jsy;k=kh fdjk;s ij dj osQ cnys esa vuqnkuµjsy ;k=kh fdjk;ksa ij dj osQ cnys esa vuqnkuksa osQ lEcU/ esa]prqFkZ vk;ksx us vius iwoZorhZ vk;ksx }kjk lq>k;s x;s fl¼kUrksa dk gh leFkZu fd;kA vk;ksx us jkT;ksa osQ fgLlksadk fu/kZj.k izfr'krksa osQ :i esa fd;k] okLrfod /ujkf'k;ksa osQ :i esa ughaA vk;ksx us izR;sd jkT; osQ fgLls dkfu/kZj.k djus osQ fy,] izR;sd jkT; osQ gj ,d xst (guage) osQ vUrxZr jsyekxZ dh yEckbZ osQ uohuremiyC/ vk¡dM+ksa dk vkSj lu~ 1964 esa lekIr gksus okys rhu o"kks± osQ ;k=kh ;krk;kr ls gksus okyh vkSlr okf"kZddekbZ dk mi;ksx fd;kA

vk;ksx us jkT;ksa osQ bu fopkjksa dk Hkh mYys[k fd;k fd ,d fof'k"V Lrj ij vuqnkuksa osQ fu/kZj.k us mudksjktLo osQ ,d 'kfDr'kkyh ,oa ykspnkj Ïksr ls oafpr dj fn;k gS vkSj ;g fd vuqnku dh ek=kk ml vuqikresa c<+kbZ tkuh pkfg, ftruh dh dj dk jsy fdjk;s esa foy; gksus osQ i'pkr~ ls jsy ;k=kh vk; esa o`f¼ gqbZ gSA

vk;ksx dks lkSais x;s vU; ekeysµvk;ksx ls bl lEcU/ esa viuh fjiksVZ nsus dks dgk x;k Fkk fd ftu inkFkks±,oa mRikfnr eky ij yxs djksa dk osQUnz o jkT;ksa osQ chp c¡Vokjk gksrk gS] muosQ mRiknu] miHkksx ;k fu;kZr ijyxus okys jkT; fcØh&dj rFkk la?kh; mRiknu&djksa dh lfEefyr okárk (Combined incidence) dk D;kizHkko gksxk\ ;gh ugha] vk;ksx ls bl lEcU/ esa Hkh fliQkfj'k nsus dks dgk x;k fd la?kh; mRiknu&djksa osQ jkT;ksaosQ Hkkx esa D;k gsj&isQj fd;s tk,¡] ;fn ,sls gsj&isQj djus vko';d gksa rks] fo'ks"k :i ls ml fLFkfr esa] tcfdjkT;ksa }kjk yxk;s x;s fcØh&djksa dh njsa vk;ksx }kjk mfYyf[kr lhek ls vkxs c<+ xbZ gksaA

bu ckrksa osQ lEcU/ esa vk;ksx bl fu"d"kZ ij igq¡pk fd okárk osQ lfEefyr izHkko dk fu/kZj.k djus osQ fy,ftu vk¡dM+ksa dh vko';drk Fkh os i;kZIr :i esa miyC/ ugha FksA vr% la?kh; mRiknu&djksa rFkk jkT;fcØh&djksa dh lfEefyr okárk osQ irk yxkus dk iz'u gh mRiUu ugha gksrkA vr% vk;ksx us ,slh fdlh ;kstukdh fliQkfj'k ugha fd ftuosQ }kjk mRiknu&dj yxus ;ksX; inkFkks± (exciseable commodities) osQfcØh&djksa dh njkas dh lhek,¡ ck¡/ nh tk,¡ vkSj blh dkj.k] fdlh ,sls lw=k (formula) dk lq>ko nsus dkHkh iz'u mifLFkr ugha gksrk ftlosQ }kjk la?kh; mRiknu&djksa esa jkT;ksa osQ va'k osQ Hkkx esa gsj&isQj fd;k tk,A

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yksd foÙk

22-8 ik¡pok¡ foÙk vk;ksx (Fifth Finance Commission)

ik¡posa foÙk vk;ksx dh LFkkiuk ekpZ lu~ 1968 esa dh xbZ FkhA Jh egkohj R;kxh bl vk;ksx osQ vè;{k FksA vk;ksxus vDVwcj lu~ 1968 esa viuh vUrfje fjiksVZ (interim report) vkSj tqykbZ lu~ 1969 eas viuh vfUre fjiksVZ(final report) izLrqr dhA vk;ksx dks lkSais x;s fopkj.kh; fo"k; yxHkx oSls gh Fks tSls fd blls iwoZ osQvk;ksxksa dks lkSais x;s FksA

vk;ksx }kjk izLrqr dh xbZ fliQkfj'ksa fuEu izdkj Fkhaµ

vk;&dj dk forj.kµik¡posa foÙk vk;ksx us vk;&dj dh 'kq¼ izkfIr;ksa osQ jkT;ksa osQ izfr'kr Hkkx esa dksbZifjorZu ugha fd;k vkSj pkSFks foÙk vk;ksx dh fliQkfj'k osQ leku gh mls 75» cuk;s j[kkA fdUrq izfr'kr iwoZor~cus jgus osQ ckotwn] ik¡p o"kks± dh vof/ esa /u dk okLrfod gLrkUrj.k dkiQh vf/d gksus dh lEHkkouk Fkh]D;ksafd laxzg (collection) osQ o"kZ osQ foHkkT; dks"k (divisible pool) esa vfxze&dj laxzgksa (advance tax

collection) dks Hkh lfEefyr dj fy;k tkuk FkkA blh izdkj] vk;dj dh 'kq¼ ;k fucy izkfIr;ksa dk 2-5»Hkkx la?k&'kkflr {ks=kksa (Union Territories) dks fn;k tkuk FkkA foHkkT; dks"k dk jkT;ksa osQ chp forj.k pkSFksfoÙk vk;ksx dh fliQkfj'k osQ vuqlkj rks 80» tula[;k osQ vk/kj ij vkSj 20» laxzg osQ vk/kj ij fd;k x;kFkkA fdUrq ik¡posa foÙk vk;ksx us ;g fliQkfj'k dh fd ;g forj.k 90» rks tula[;k osQ vk/kj ij vkSj 10»laxzg osQ vk/kj ij fd;k tkuk pkfg,A

la?kh; mRiknu&'kqYdksa dk forj.kµpkSFks foÙk vk;ksx us ;g fliQkfj'k dh Fkh fd lHkh oLrqvksa ij yxus okysla?kh; mRiknu&'kqYdksa dh 'kq¼ izkfIr;ksa dk 20» Hkkx jkT;ksa dks fn;k tkuk pkfg,A ik¡posa foÙk vk;ksx us jkT;ksadk Hkkx rks 20» gh cuk;s j[kk ijUrq mlus fliQkfj'k dh fd jkT;ksa osQ Hkkx esa mu fof'k"V mRiknu&'kqYdksa dhizkfIr;k¡ Hkh lfEefyr dh tkuh pkfg, tks fd vc rd foHkkT; dks"k ls ckgj j[ks tkrs FksA pkSFks vk;ksx usfliQkfj'k dh Fkh fd 80» forj.k tula[;k osQ vk/kj ij vkSj 20» jkT;ksa osQ lkisf{kd vkfFkZd ,oa lkekftdfiNM+siu osQ vk/kj ij fd;k tkuk pkfg,A ik¡posa vk;ksx us forj.k lEcU/h bUgha fliQkfj'kksa dks tkjh j[kk] fdUrqfiNM+siu osQ fy, fu/kZfjr dh xbZ bl 20» jkf'k esa ls nks&frgkbZ Hkkx mu jkT;ksa dks fn;k tkuk Fkk ftudh izfrO;fDr vk; lHkh jkT;ksa dh vkSlr vk; ls de Fkh vkSj 'ks"k ,d&frgkbZ Hkkx lHkh jkT;ksa esa fiNM+siu osQ ,d,dhÑr eki osQ vuqlkj ck¡Vk tkuk FkkA bl ,dhÑr eki dk fu/kZj.k djrs le; ftu ckrksa dks n`f"Vxr j[kktkuk Fkk] os gSaµvuqlwfpr tutkfr dh tula[;k] izfr ,d yk[k dh tula[;k ij dkj[kkuksa osQ etnwjksa dhla[;k] izfr fdlku ¯lfpr {ks=k dh ek=kk] izfr 100 oxZ fdyksehVj esa jsyksa o lM+dksa dh yEckbZ] LowQy tkusokys cPpksa dh la[;k vkSj izfr gtkj tula[;k osQ ihNs vLirky osQ fcLrjksa dh la[;kA

VkLd ik¡posa foÙk vk;ksx dh LFkkiuk dc vkSj fdldh vè;{krk esa gqbZ\

vkfLr&dj (Estate duty)µik¡posa foÙk vk;ksx us jkT;ksa osQ chp vkfLr&dj osQ forj.k dk fu/kZj.k djusokys izpfyr fl¼kUrksa esa fdlh Hkh ifjorZu dk izLrko ugha fd;kA forj.k dk izpfyr fl¼kUr ;g Fkk fd vpylEifÙk ls izkIr gksus okyh /ujkf'k dk ,d Hkkx jkT;ksa esa lEink dh fLFkfr osQ vuqlkj] vFkkZr~ izR;sd jkT; esafLFkfr lEifÙk osQ ewY; osQ vuqikr esa ck¡Vk tkuk pkfg,A 'ks"k /ujkf'k dk forj.k jkT;ksa esa mudh tula[;k osQvuqikr esa dj fn;k tkuk pkfg,A f}rh; foÙk vk;ksx us ;gh fliQkfj'k dh Fkh vkSj r`rh;] prqFkZ o ik¡posa foÙkvk;ksx us bUgha fliQkfj'kksa dks cuk;s j[kkA fdUrq vk;ksx us ;g lq>ko vo'; fn;k] fd la?k&'kkflr {ks=kksa dksfeyus okyk Hkkx] tks fd 'kq¼ izkfIr;ksa dk 2» Fkk] c<+kdj 3» dj fn;k tkuk pkfg, vkSj 'ks"k Hkkx dks jkT;ksaesa forj.k osQ fy, foHkkT; dks"k esa Mky nsuk pkfg,A

jsy ;k=kh fdjk;ksa ij dj osQ cnys esa vuqnkuµvk;ksx us jsy ;k=kh fdjk;ksa ij dj osQ cnys esa jkT;ksa dks fn;stkus okys vuqnkuksa dk fu/kZj.k djus okys fl¼kUrksa esa dksbZ ifjorZu ugha fd;k vkSj forj.k dh mlh izpfyr

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;kstuk dks cuk;s j[kk] ftldh f}rh; foÙk vk;ksx us fliQkfj'k dh Fkh vkSj ckn esa r`rh; vkSj prqFkZ vk;ksxksa usftldk leFkZu fd;k FkkA fdUrq vk;ksx us uohure miyC/ vk¡dM+ksa osQ vk/kj ij izR;sd jkT; osQ izfr'kr Hkkxdks fuf'pr dj fn;kA

lgk;d vuqnku (Grants-in-aid)µvius iwoZorhZ vk;ksx osQ fl¼kUr dk vuqlj.k djrs gq,] vk;ksx us 10jkT;ksa dks ik¡p o"kks± dh vof/ osQ fy, oqQy 637-85 djksM+ #- nsus dh fliQkfj'k dhA lgk;d vuqnkuksa dhokf"kZd vnk;xh] tks fd lu~ 1969µ79 esa 152-73 djksM+ #- Fkh /hjs&/hjs ?kVdj lu~ 1973µ74 esa102-41 djksM+ #- jg tk;sxhA



6. f}rh; foÙk vk;ksx dh fu;qfDr dc dh xbZ\

(v) twu] 1956 (c) fnlacj] 1960

(l) ebZ] 1964 (n) vDVwcj] 1968A

7. r`rh; foÙk vk;ksx dh LFkkiuk fdldh vè;{krk esa gqbZ\

(v) Jh osQ- lUFkkue (c) Jh ,-osQ- pUnk

(l) Jh ih- oh- jkteUukj (n) Jh egkohj R;kxhA

8. Jh ih- oh- jkteUukj dh vè;{krk esa dkSu&ls foÙk vk;ksx dh LFkkiuk gqbZ\

(v) izFke (c) f}rh;

(l) r`rh; (n) prqFkZA

9. ik¡posa foÙk vk;ksx dh LFkkiuk dc gqbZ\

(v) ekpZ] 1968 (c) twu] 1956

(l) fnlacj] 1960 (n) ebZ] 1964A

10. ik¡posa foÙk vk;ksx dh vè;{krk fdlus dh\

(v) Jh osQ- lUFkkue (c) Jh ,-osQ- pUnk

(l) Jh egkohj R;kxh (n) Jh ih-oh- jkteUukjA


• izFke foÙk vk;ksx lu~ 1952 esa Jh osQ- lh- fu;ksxh dh vè;{krk esa fu;qDr fd;k x;kA vk;ksx dk fopkjFkk fd jkT;ksa dh vk; esa Bksl o`f¼ djus dh Hkkjh vko';drk gSA

• lHkh vk;ksxksa dks lkSaik tkus okyk lcls igyk dk;Z ;g Fkk fd os la?k vkSj jkT;ksa osQ chp mu djksa dhfucy izkfIr;ksa osQ forj.k dk fu/kZj.k djsa tksfd muosQ chp ck¡Vs tkus gSa vFkok ck¡Vs tkus pkfg,A tSlkfd igys Hkh crk;k tk pqdk gS] ;s dj gSaµvk;&dj rFkk mRiknu&'kqYdA

• /kjk 270 osQ vuqlkj vk;&dj dh oqQy fucy izkfIr;ksa esa ls la?k&'kkflr {ks=kksa dks ns; Hkkx rFkk la?kh;jkstxkjksa osQ lEcU/ esa ns;&dj ?kVk fn;s tkrs gSaA ;g egkys[kk ijh{kd (Auditor-general) dk dkegksrk gS fd og la?kh; jkstxkjksa osQ lEcU/ esa ns;&djksa dk fglkc yxk;s vkSj fucy izkfIr;ksa dh ?kks"k.kk

djsA fu;ksxh vk;ksx us fucy ;k 'kq¼ izkfIr;ksa dk 2 14 Hkkx oxZ ^x* (Part C) osQ jkT;ksa osQ fy,

fu/kZfjr fd;k vkSj mlus lq>ko fn;k fd 'ks"k 55 izfr'kr Hkkx jkT;ksa dks fn;k tk, 50 izfr'kr ugha]tSlk fd igys fn;k tkrk FkkA

• twu 1956 esa Jh osQ- lUFkkue dh vè;{krk esa f}rh; foÙk vk;ksx dh fu;qfDr dh xbZ] ftlus uoEcj1956 esa viuh vUrfje fjiksVZ izLrqr dhA vUrfje fjiksVZ (interim report) esa osQoy oqQN ,sls

uksV


yksd foÙk

U;wure ifjorZuksa dk lq>ko fn;k x;k] tks jkT;ksa dk iquxZBu gksus osQ dkj.k rFkk tEew o d'ehj dkHkkjr osQ lkFk foÙkh; ,dhdj.k gksus osQ dkj.k vko';d gks x, FksA flrEcj 1957 esa vk;ksx us viuhvfUre fjiksVZ (final report) izLrqr dhA

• fnlEcj] 1960 esa Jh ,- osQ- pUnk dh vè;{krk esa r`rh; foÙk vk;ksx dh LFkkiuk dh xbZA vk;ksx usfnlEcj] 1962 esa Hkkjr ljdkj dks viuh fjiksVZ izLrqr dhA

• ebZ] 1964 esa Jh ih- oh- jkteUukj dh vè;{krk esa] pkSFks foÙk vk;ksx dh fu;qfDr dh xbZ] ftlusvxLr] 1965 eas Hkkjr ljdkj dks viuh fjiksVZ izLrqr dhA

• ik¡posa foÙk vk;ksx dh LFkkiuk ekpZ lu~ 1968 esa dh xbZ FkhA Jh egkohj R;kxh bl vk;ksx osQ vè;{kFksA vk;ksx us vDVwcj lu~ 1968 esa viuh vUrfje fjiksVZ (interim report) vkSj tqykbZ lu~ 1969eas viuh vfUre fjiksVZ (final report) izLrqr dhA vk;ksx dks lkSais x;s fopkj.kh; fo"k; yxHkx oSlsgh Fks tSls fd blls iwoZ osQ vk;ksxksa dks lkSais x;s FksA


• miHkksx (Consumption)µoLrqvksa dk mi;ksx

• laxzg (Collection)µbdV~Bk djukA


1- ik¡posa foÙk vk;ksx }kjk izLrqr dh xbZ fliQkfj'kksa dks fy[ksaA

2- r`rh; foÙk vk;ksx dk o.kZu djsaA

3- f}rh; foÙk vk;ksx dh LFkkiuk dc vkSj fdldh vè;{krk esa gqbZ\ blesa djksa osQ forj.k dk D;kizko/ku Fkk\

4- izFke foÙk vk;ksx dh LFkkiuk fdu&fdu ckrksa dks è;ku esa j[kdj dh xbZ\

5- vk;ksx osQ D;k dk;Z gSa\

6- prqFkZ foÙk vk;ksx esa la?kh; mRiknu&djksa osQ forj.k dks Li"V djsaA


1. laln 2. jk"Vªifr 3. 272 4. 50»

5. vf/d vuqnku 6. (v) 7. (c) 8. (n)

9. (v) 10. (l)A







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bdkbZ—23% ckjgosa ,oa rsjgosa foÙk vk;ksx dh fliQkfj'ksa

bdkbZµ23: ckjgosa ,oa rsjgosa foÙk vk;ksx dh fliQkfj'ksa(Implementation of XIIth and XIIIth

Finance Commission)


mís'; (Objectives)


23.1 ckjgosa foÙk vk;ksx dh fliQkfj'ksa (Implementation of XIIth Finance Commission)

23.2 rsjgosa foÙk vk;ksx dh fliQkfj'ksa (Implementation of XIIIth Finance Commission)





mís'; (Objectives)


• ckjgosa foÙk vk;ksx dh fliQkfj'kksa dks le>us esaA

• rsjgosa foÙk vk;ksx dh fliQkfj'kksa dks tkuus gsrqA


ckjgosa foÙk vk;ksx dh fliQkfj'kksa esa yksd foÙk dh iqul±jpuk lacaf/r ;kstuk] osaQnzh; dj jktLoksa dh fgLlsnkjhrFkk LFkkuh; fudk;ksa dh Hkwfedk dks lfEefyr fd;k x;kA rsjgosa foÙk vk;ksx dh fliQkfj'kksa esa osQUnz vkSj jkT;ksaosQ foÙk lk/u] oLrq vkSj lsok dj] jktdks"kh; lesdu gsrq la'kksf/r :ijs[kk vkfn dks lfEefyr fd;k x;kAblosQ lkFk&lkFk LFkkuh; fudk;] vkink jkgr] izkFkfed f'k{kk rFkk i;kZoj.k vkfn dks Hkh è;ku esa j[kk x;kA

23-1 ckjgosa foÙk vk;ksx dh fliQkfj'ksa(Implementation of XIIth Finance Commission)

yksd foÙk dh iqul±jpuk ls lEcfU/r ;kstuk

1- o"kZ 2009&10 rd] osQUnz vkSj jkT;ksa dk lfEefyr dj&thMhih vuqikr 17-6 izfr'kr rd] izkFkfed O;;thMhih osQ 23 izfr'kr rd vkSj iwath O;; thMhih osQ yxHkx 7 izfr'kr rd c<+k;k tk,A


uksV

yksd foÙk

2- ijEijkxr fofue; njksa ij ekfir fons'kh Í.k lfgr lfEefyr Í.k&thMhih vuqikr U;wure Lrj ijo"kZ 2009&10 osQ vUr rd 75 izfr'kr uhps yk;k tk,xkA

3- vkxs m/kj nsus dh O;oLFkk dks vkus okys le; esa lekIr fd;k tk, rFkk Í.k&thMhih vuqikr lEcU/hosQUnz vkSj jkT;ksa osQ nh?kZdkfyd y{; izR;sd osQ fy, 28 izfr'kr gksuk pkfg,A

4- osQUnz rFkk jkT;ksa osQ lEcU/ esa thMhih vuqikr ls lEcfU/r jktdks"kh; ?kkVs dk y{; izR;sd osQ fy,3 izfr'kr fu/kZfjr fd;k tk,A

5- jktLo izkfIr;ksa osQ lkis{k osQUnz dk C;kt Hkqxrku o"kZ 2009&10 rd yxHkx 28 izfr'kr rd gksukpkfg,A jkT;ksa osQ ekeys esa] jktLo izkfIr;ksa osQ lkis{k C;kt Hkqxrku osQ Lrj esa o"kZ 2009&10 rd 15izfr'kr dh fxjkoV vkuh pkfg,A

6- osQUnz rFkk jkT;ksa osQ lEcU/ esa muosQ lfEefyr rFkk oS;fDrd ys[kksa osQ lEcU/ esa thMhih dk lkis{kjktLo ?kkVk o"kZ 2008&09 rd 'kwU; Lrj rd uhps yk;k tk,A

7- jkT;ksa dks HkrhZ rFkk etnwjh uhfr dk ikyu bl izdkj djuh pkfg, fd jktLo O;; osQ lkis{k oqQy osrufcy C;kt Hkqxrku rFkk isa'ku dks ?kVkdj 35 izfr'kr ls vf/d u gksA

8- izR;sd jkT; ,d jktdks"kh; nkf;Ro fo/ku vf/fu;fer djs tks de&ls&de fuEufyf[kr dh O;oLFkkdjsµ

(d) o"kZ 2008&09 rd jktLo ?kkVs dks lekIr djuk_

([k) jktdks"kh; ?kkVs dks th,lMhih osQ 3 izfr'kr rd vFkok blosQ led{k ?kVk;k tk, ftls jktLoizkfIr;ksa osQ lEcU/ esa C;kt Hkqxrku osQ vuqikr osQ :i esa ifjHkkf"kr fd;k x;k gS_

(x) jktLo rFkk jktdks"kh; ?kkVksa osQ okf"kZd fxjkoV y{;ksa dks Li"V djuk_

(?k) jkT; vFkZO;oLFkk rFkk lEcfU/r jktdks"kh; j.kuhfr osQ lEcU/ esa lEHkkoukvksa dks n'kkZus okykokf"kZd fooj.k izdkf'kr djuk_ vkSj

(Ä) ctV osQ lkFk fo'ks"k fooj.kksa dk izdk'ku ftlesa ljdkjh] lkoZtfud rFkk lgk;rk izkIr laLFkkuksaosQ deZpkfj;ksa dh la[;k rFkk muosQ osru dk C;ksjk fn;k gksA

uksV~l osQUnz rFkk jkT;ksa osQ laaca/ esa muosQ lfEefyr rFkk oS;fDrd ys[kksa osQ laca/ esa thMhih dk lkis{k jktLo

?kkVk o"kZ 2008&09 rd 'kwU; Lrj rd uhps ykus dk izko/ku FkkA

osQUnzh; dj jktLoksa dh fgLlsnkjh

9- lk>k ;ksX; osQUnzh; djksa dh fucy izkfIr;ksa esa jkT;ksa dk fgLlk 30-5 izfr'kr gksxkA bl iz;kstukFkZ] fcØhdj osQ cnys vfrfjDr mRikn 'kqYdksa dks osQUnzh; djksa osQ lkekU; iwy osQ ,d Hkkx osQ :i esa ekuk tkrkgSA ;fn dj fdjk;k izcU/ dks lekIr fd;k tkrk gS rFkk jkT;ksa dks bu oLrqvksa ij fcuk fdlh fu/kZfjrlhek osQ fcØh dj (vFkok oSV) yxkus dh vuqefr iznku dh tkrh gS rks lk>k ;ksX; osQUnzh; djksa dhfucy izkfIr;ksa esa jkT;ksa dk Hkkx 29-5 izfr'kr rd ?kV tk,xkA

10- ;fn vBklhosa lafo/ku la'kks/u dks vf/lwfpr djus osQ ckn lsok dj osQ lEcU/ esa dksbZ fo/kuvfèkfu;fer fd;k tkrk gS rks ;g lqfuf'pr fd;k tk, fd bl fo/ku osQ vUrxZr fdlh jkT; dks izkIrjktLo ;fn lEiw.kZ lsok dj izkfIr;k¡ lka>k ;ksX; iwy dk Hkkx gksrh rks blosQ vftZr Hkkx dh vis{kk degksrhA

11- jkT;ksa dks lexz vUrj.kksa dh funsZf'kr jkf'k osQUnzh; ldy jktLo izkfIr;ksa dk 38 izfr'kr fu/kZfjr dhtk ldrh gSA

uksV



12- jkT;ksa dks] uhps lkj.kh esa ;FkkfofuZ"V Hkkx esa ls o"kZ 2005&06 ls 2009&10 dh vof/ osQ nkSjku izR;sdik¡p foÙkh; o"kks± esa lHkh lka>k ;ksX; osQUnzh; 'kqYdksa dh fucy izkfIr;k¡ nh tk,¡xhA

jkT; fgLlk (lsokdj dks lsok dj dkNksM+dj lHkh lk>k Hkkx

;ksX; dj) (izfr'kr)(izfr'kr)

1 2 3

vkU/z izns'k 7-356 7-453

v#.kkpy izns'k 0-288 0-292

vle 3-235 3-277

fcgkj 11-028 11-173

NÙkhlx<+ 2-654 2-689

xksvk 0-259 0-262

xqtjkr 3-569 3-616

gfj;k.kk 1-075 1-089

fgekpy izns'k 0-522 0-529

tEew vkSj d'ehj 1-297 'kwU;

>kj[kaM 3-361 3-405

dukZVd 4-459 4-518

osQjy 2-665 2-700

eè; izns'k 6-711 6-799

egkjk"Vª 4-997 5-063

ef.kiqj 0-362 0-367

es?kky; 0-371 0-376

fetksje 0-239 0-242

ukxkySaM 0-263 0-266

mM+hlk 5-161 5-229

iatkc 1-299 1-316

jktLFkku 5-609 5-683

flfDde 0-227 0-230

rfeyukMq 5-305 5-374

f=kiqjk 0-428 0-433

mÙkj izns'k 19-264 19-517

mÙkjkapy 0-939 0-952

if'pe caxky 7-057 7-150

lHkh jkT; 100-000 100-000


uksV

yksd foÙk

LFkkuh; fudk;

13- lHkh jkT;ksa dks o"kZ 2005&10 dh le;kof/ osQ fy, iapk;rh jkt laLFkkuksa gsrq 20000 djksM+ #i, vkSj'kgjh LFkkuh; fudk;ksa osQ fy, 5000 djksM+ #i, dk oqQy vuqnku ikjLifjd forj.k lfgr iznku fd;ktk,A

14- iapk;rhjkt laLFkkvksa dks tykiwfrZ rFkk LoPNrk ls lEcfU/r ifjlEifÙk;ksa osQ vf/xzg.k osQ fy, rFkkejEerA th.kksZ¼kj vkSj lkFk gh vks,aM,e ykxrksa ij vuqnkuksa dk mi;ksx djus osQ fy, izksRlkfgr fd;ktkuk pkfg,A rFkkfi] iapk;rh jkt laLFkk,¡ iz;ksDrk izHkkjksa osQ :i esa vkorhZ ykxrksa osQ de ls de 50izfr'kr Hkkx dh olwyh djsaA

15- iapk;rksa osQ fy, vkoafVr vuqnkuksa esa ls] tykiwfrZ rFkk LoPNrk dh vks,aM,e ykxrksa ij O;; dksizkFkfedrk nh tk,A blls iapk;rksa osQ fy, ;kstukvksa dk vf/xzg.k djus rFkk mUgsa lapkfyr djus dkdk;Z lqxe gks tk,xkA

16- 'kgjh LFkkuh; fudk;ksa gsrq izR;sd jkT; dks miyC/ djk, x, de ls de 50 izfr'kr vuqnku dkslkoZtfud futh Hkkxhnkjh osQ ekè;e ls Bksl vif'k"V izcU/ ;kstuk osQ fy, fu/kZfjr fd;k tk,Auxjikfydk,¡ Bksl vif'k"V osQ laxzg.k] i`FkDdj.k rFkk ifjogu ij viuk è;ku osQfUnzr djsaA buxfrfof/;ksa dh ykxr] Hkys gh os ns'k osQ Hkhrj iwjh dh tk,¡ vFkok mudh vkmVlsfl±x gks] vuqnkuksa lsiwjh dh tk,xhA

17- xzkeh.k bykdksa esa tykiwfrZ rFkk LoPNrk dh vkSj 'kgjh bykdksa esa Bksl vif'k"V izcU/u Ldheksa ijvks,aM,e ykxrksa ij fd, tkus okys O;; osQ vfrfjDr iapk;rh jkt laLFkkvksa rFkk 'kgjh LFkkuh; fudk;vkoafVr vuqnkuksa esa ls vk¡dM+k vk/kj rS;kj djkus ij gksus okys O;; rFkk tgk¡ lEHko gks] ogk¡ vk/qfudizkS|ksfxdh rFkk izcU/ iz.kkfy;ksa osQ mi;ksx ls ys[kksa osQ j[k&j[kko dks mPp izkFkfedrk nsaA 'kgjh {ks=kksaesa lEifÙk;ksa osQ ekufp=k.k osQ fy, thvkbZ,l (HkkSxksfyd lwpuk iz.kkyh) tSlh oqQN vk/qfud fof/;ksarFkk foÙkh; izcU/u dh vk/qfud iz.kkyh viukus gsrq dEI;wVjhdj.k osQ mi;ksx ls Bksl LFkkuh; ljdkjksaosQ xBu dk ekxZ iz'kLr gksxk vkSj 73osa rFkk 74osa lafo/ku la'kks/u dh Hkkouk dh iwfrZ gksxhA

18- jkT; gekjs }kjk mfYyf[kr fl¼kUrksa osQ vk/kj ij izR;sd LFkkuh; fudk; dh vko';drk dk ewY;kadudjsaxh vkSj rn~uqlkj gekjs }kjk laLrqr oqQy vkoaVu esa ls fuf/;k¡ fu/kZfjr djsaxhA

19- lafo/ku dh ik¡poha rFkk NBh vuqlwph osQ vUrxZr lkekU; rFkk 'kkfey u fd, x, {ks=kksa osQ fy, i`Fko~Qls vuqnkuksa dh fliQkfj'k dh x;h gSA ,sls {ks=kksa okys jkT; gekjs }kjk laLrqr vuqnkuksa dks cká {ks=kksa lfgrlHkh LFkkuh; fudk;ksa dks mi;qDr rjhosQ ls vkoafVr dj ldrs gSaA

20- osQUnz ljdkj] bu vuqnkuksa dks tkjh djus vFkok mi;ksx gsrq gekjs }kjk fu/kZfjr 'krZ osQ vykok vkSj dksbZ,slh 'krZ ughaA


fjDr LFkkuksa dh iw£r djsa (Fill in the blanks):

1. o"kZ 2009&10 rd osaQnz vkSj jkT;ksa dk lfEefyr dj&thMhih vuqikr --------- izfr'kr rd c<+kus dhfliQkfj'k dh x;hA

2. jktLo izkfIr;ksa osQ lkis{k osaQnz dk C;kt Hkqxrku o"kZ 2009&10 rd yxHkx --------- izfr'kr rd gksukpkfg,A

3. lk>k ;ksX; osaQnzh; djksa dh fucy izkfIr;ksa esa jkT;ksa dk fgLlk --------- izfr'kr gksxkA

4. jkT;ksa dks lexz varj.kksa dh funsZf'kr jkf'k --------- ldy jktLo izkfIr;ksa dk 38 izfr'kr fu/kZfjr dh tkldrh gSA

uksV



5. lafo/ku dh ik¡poha rFkk NBh vuqlwph osQ varxZr lkekU; rFkk 'kkfey u fd, x, {ks=kksa osQ fy, i`Fko~Qls vuqnkuksa dh --------- dh x;h gSA

23-2 rsjgosa foÙk vk;ksx dh fliQkfj'ksa(Implementation of XIIIth Finance Commission)

osQUnz vkSj jkT;ksa osQ foÙk lk/u

1- foÙk ea=kky; ;g lqfuf'pr djs fd foÙkh; ys[kk,a] laxr 'kh"kks± osQ vuqlkj] midjksa vkSj vf/Hkkjksa osQvUrxZr laxzg.kksa dks iw.kZr% iznf'kZr djs rkfd fdlh o"kZ jkT;ksa dks tkjh dh x;h jkf'k;ksa osQ eè; vkSjml lEc¼ o"kZ osQ fy, foÙk vk;ksx }kjk laLrqr fuoy osQUnzh; djksa esa lEc¼ izfr'kr Hkkxhnkjh esa dksbZvlaxfr;k¡ u gksaA

2- jkT;ksa dks le;c¼ rjhosQ ls fo|qr {ks=k esa gksus okys uqdlku dh leL;k dk lek/ku djus dhvko';drk gSA

3- osQUnzh; izk;ksftr ;kstukvksa dh la[;k ?kVkus vkSj iQkewZyk vk/kfjr vk;kstuk vUrj.kksa dh iz/kurk cgkydjus osQ iz;kl fd, tk,¡A

4- 2008&09 vkSj 2009&10 osQ c<+rs jktdks"kh; ?kkVs ls ckgj fudyus dh ,d lqfopkfjr uhfr osQUnz dheq[; dk;Zlwph gksA

oLrq vkSj lsok dj (th,lVh)

5- osQUnz vkSj jkT;ksa nksuksa th,lVh ekWMy dks dk;kZfUor djus gsrq ,d ¶cM+k le>kSrk¸ fu"ikfnr djsA blcM+s le>kSrs esa Ng dkjd ekStwn gksaµ

(i) th,lVh&ekWMy dk fMtkbu iSjk 5-25 ls 5-35 esa lq>k;k x;k gSA

(ii) bldks lapkfyr djus osQ rkSj&rjhdksa dks iSjk 5-36 ls 5-41 esa js[kkafdr fd;k x;k gSA

(iii) osQUnz vkSj jkT;ksa osQ eè; izLrkfor le>kSrk ifjorZuksa gsrq vkdfLedrkvksa osQ lkFk iSjk 5-49 ls5-51 esa miyC/ gSA

(iv) vuqikyu u djus dh fLFkfr esa grksRlkguksa dks iSjk 5-52 esa of.kZr fd;k x;k gSA

(v) dk;kZUo;u vuqlwph iSjk 5-57 ls 5-59 esa of.kZr gSA

(vi) {kfriwfrZ nkok djus dh izfØ;k iSjk 5-60 esa nh x;h gSA

6- fdlh Hkh viuk, tkus okys th,lVh ekWMy esa cM+s le>kSrs esa fufgr lHkh dkjd gksaA bl cM+s le>kSrsosQ dk;kZUo;u dks izksRlkgu nsus gsrq ;g vk;ksx 50] 000 djksM+ #i, osQ vuqnku dh LohÑfr iznku djusdh fliQkfj'k djrk gSA bl vuqnku dk mi;ksx cM+s le>kSrs osQ vuq:i 2010&11 vkSj 2014&15 osQeè; th,l Vh osQ dk;kZUo;u osQ dkj.k jktLo gkfu;ksa osQ fy, jkT; ljdkjksa dks izfriwfrZ nkoksa dh iwfrZgsrq fd;k tk,xkA bl iwy esa vO;f;r 'kks/ jkf'k;ksa dks varj.k iQkewZys osQ vuqlkj lHkh jkT;ksa esa1 tuojh] 2015 dks forfjr fd;k tk,xkA

7- jkT; foÙk eaf=k;ksa dh l'kDr lfefr (bZlh) dks lkafof/d ifj"kn~ esa ifjofrZr fd;k tk,A lfpo] jktLofoHkkx] Hkkjr ljdkj] bZlh lfpo rFkk yksd foÙk esa vuqHko izkIr fdlh izfrf"Br O;fDr ls cuh rhulnL;h; {kfriwfrZ }kjk dh x;h fliQkfj'k osQ vk/kj ij ;g {kfriwfrZ frekgh fdLrksa esa laforfjr dh tk,A

8- ;fn fdlh fLFkfr esa] tc cM+s le>kSrs osQ lHkh dkjdksa osQ dk;kZUo;u osQ lEcU/ esa loZlEefr izkIrugha gks ikrh vkSj vfUre :i ls viuk;k x;k th,lVh ra=k gekjs }kjk lq>k, x, th,lVh ekWMy ls fHkUugks] rks ;g vk;ksx fliQkfj'k djrk gS fd 50] 000 djksM+ #i, dh ;g jkf'k laforfjr ugha dh tk,xhA


uksV

yksd foÙk

9- jkT;ksa dks eky okguksa osQ ifjogu le; dks ?kVkus osQ mik; djus pkfg, tks iM+kslh jkT;ksa dh feyhiqfyl pkSfd;ksa }kjk mudh lhekvksa esa izos'k dj jgs gSa vkSj jkT; ifjogu gsrq bysDVªkWfud :i esa tkjhizos'k i{k tSls iz;ksDrk vuqowQy fodYiksa dks viuk,A

osQUnz ljdkj osQ foÙk lk/u

10- fofuos'k vko';drkvksa ls izkfIr;ksa osQ mi;ksx osQ lEcU/ uhfr dks mnkj cukus dh vko';drk gS ftlesaegÙoiw.kZ <k¡pkxr {ks=k vkSj i;kZoj.k ij iw¡th O;; dks Hkh 'kkfey fd;k tk,A

11- lkoZtfud {ks=k osQ miØeksa osQ tksr fjdkMks± dks vPNh rjg j[kus dh vko';drk gS rkfd bl ckr dklqfu'p; gks fd bl nqyZHk lalk/u dks mRiknd mi;ksx gsrq j[kk tk,] vFkok vU; lkoZtfudifj;kstukvksa gsrq miyC/ djk;k tk,] vFkok vU;Fkk foØ; fd;k tk,A

D;k vki tkurs gSa le>kSrs osQ vuq:i 2010&11 vkSj 2014&15 osQ eè; th,lVh osQ dk;kZUo;u osQ dkj.k

jktLo gkfu;ksa osQ fy, jkT; ljdkjksa dks izfriw£r nkoksa dh iw£r gsrq fd;k tk,xkA

jkT; osQ foÙk lk/u

12- fo'ks"k Js.kh okys jkT;ksa dh vk;kstuk&fHkUu vko';drkvksa dh iwfrZ gsrq vk;kstuk lgk;rk dks nwljh fn'kkesa eksM+us dh izFkk lekIr dh tk,A

13- lkoZtfud {ks=k osQ miØeksa osQ lUnHkZ esaµ

(i) lHkh jkT;ksa dks ;g lqfuf'pr djus dk iz;kl djuk pkfg, fd muosQ lHkh lkoZtfud {ks=k osQmiØeksa (ih,l;w) osQ ys[kksa dh fudklh gksA

(ii) jkT; ih,l;w ys[kksa osQ cdk;k fuiVku gsrq fu;a=kd rFkk egkys[kkijh{kd }kjk miyC/ djk;h x;hyksp'khyrk dk mi;ksx djsaA

(iii) lHkh jkT;ksa dks ekpZ] 2011 rd lHkh :X.k ih,l;w dks cUn djus dk [kkdk rS;kj djus dhvko';drk gSA ih,l;w osQ fofuos'k rFkk futhdj.k ij fopkj fd;k tk, vkSj ml ij Rofjr dkjZokbZdh tk,A

(iv) dkjiksjsV dk;Z ea=kky; vius lkafof/d nkf;Roksa osQ lkFk jkT; rFkk osQUnz osQ ih,l;w dh fudVrk lsekWuhV¯jx rFkk vuqikyu djsaA

(v) fofuos'[email protected] rFkk izfØ;k ij fuxjkuh j[kus gsrq ,d mi;qDr j.kuhfr rS;kj djus gsrq dk;Zcydk xBu fd;k tk,A iqul±jpuk lEcU/h LFkk;h lfefr osQ eq[; lfpo dh vè;{krk esa xBu fd;ktk, rkfd dk;Zcy dh fliQkfj'kksa dks ykxw fd;k tk,A ,d Lora=k rduhdh lfpoky; dh HkhLFkkiuk dh tk, tks jkT;ksa osQ foÙk foHkkxksa dks iqul±jpuk@fofuos'k izLrkoksa ij lykg nsA

14- fo|qr {ks=k osQ lEcU/ esaµ

(i) izs"k.k vkSj forj.k uqdlku esa deh ykus osQ iz;kl ehV¯jx] iQhMj lsijs'ku] gkbZoksYVst forj.kiz.kkfy;ksa dh 'kq#vkr] forj.k VªkaliQkeZjksa dh ehV¯jx rFkk pksjh jksdus gsrq dBksj mik;ksa osQ tfj,fd, tk,¡A dk;Z{kerk esa lq/kj ykus osQ fy, forj.k izsaQpkb¯tx rFkk fo|qr lsok dEiuh (bZ,llhvks)vk/kfjr lajpukvksa ij fopkj fd;k tk,A

(ii) vO;Dr vko';drkvksa dks izkFkfedrk vk/kj ij iwjk fd;k tk, vkSj izs"k.k rd eqDr igq¡p dks lqn<+fd;k tk,A jkT; yksM izs"k.k osQUnzksa osQ tfj, vfHk'kklu esa lq/kj yk;k tk, vkSj bl dk;Z dks vUrr%Lok;Ùk cuk;k tk,A

uksV



(iii) iu ifj;kstukvksa osQ iw.kZ gksus esa nsjh ls cpus osQ fy, mi;qDr iz.kkfy;ksa dks lkeus yk;k tk,A

(iv) rkih; fo|qr la;a=kksa dks dks;ys osQ Ïksrksa ls lqnwj LFkkuksa eas LFkkfir djus osQ ctk;] jkT; dks;ykle`¼ jkT;ksa esa vFkok mlosQ fudV la;qDr miØeksa dh LFkkiuk osQ ckjs esa fopkj djsaA

(v) osQl 1 cksyh izfØ;k dks pje ek¡x vof/;ksa osQ nkSjku mPp ykxr [kjhnksa dh vfu'prrk ls cpusgsrq mi;ksx esa yk;k tk,A

(vi) fofu;ked laLFkkvksa dks {kerk fuekZ.k] miHkksDrk f'k{kk vksj eYVh bZ;j VSfjiQ (,eokbZVh) tSlsVSfjiQ lq/kjksa osQ ekè;e ls lqn`<+ fd;k tk,A dkjiksjsV vfHk'kklu dh loksZPp izfØ;kvksa dks fo|qr{ks=k esa ykxw fd;k tk,A

15- ubZ isa'ku iz.kkyh dh fn'kk esa vkxs c<+us dks ;FkklEHko iwjk fd;k tk,A

16- cM+h ek=kk esa udnh 'ks"k okys jkT;ksa dks u, fljs ls m/kj ysus ls igys buosQ mi;ksx djus dh fn'kk esaiz;kl djus pkfg,A

17- ys[kkadu lq/kjksa osQ lEcU/ esaµ

(i) Hkkjr ljdkj dks lHkh jkT;ksa esa ctVh; oxhZdj.k dksM esa ,d&lkE;rk cuk, j[kus esa lqfuf'prdjuk pkfg,A jkT;ksa osQ foÙk ys[kksa ls lEcU/ ifjf'k"Vksa dh lwph dks ekudhÑr cuk, tkus dhvko';drk gSA

(ii) yksd ys[ks rFkk lesfdr fuf/ osQ eè; nqrjiQk izfof"V;ksa rFkk ysu&nsuksa dk lkjka'k dk fooj.k jkT;ksaosQ foÙk ys[kksa esa i`Fko~Q vuqca/ osQ :i esa miyC/ djk;k tk,A

(iii) jkT;ksa osQ lesfdr fuf/ ls ckgj fuf/;ksa osQ l`tu osQ tfj, lkoZtfud O;; dks grksRlkfgr fd, tkusdh vko';drk gSA ,slh fuf/;ksa rFkk flfoy tek jkf'k;ksa osQ tfj, O;; dks lh ,aM ,th osQ ys[kkijh{kk osQ {ks=kkf/dkj esa yk;k tk,A

(iv) fuEufyf[kr fooj.kksa dks jkT;ksa osQ foÙk ys[kksa osQ lkFk miyC/ djkus dh vko';drk gSµ

(d) lHkh lfClfM;ksa osQ lEcU/ esa O;kid vk¡dM+saA

([k) izR;sd Lrj ij deZpkfj;ksa dh la[;k ls lEc¼ lesfdr lwpuk ftlesa osru ij opuc¼rk Hkh'kkfey gksA bl fooj.k esa deZpkfj;ksa lEcU/h lwpuk vkSj mudk osru Hkh 'kkfey gks tgk¡ ,slkO;; vuqnkuksa osQ :i esa fn[kk;k x;k gks vFkok vU; O;; osQ rgr ntZ gksA

(x) vuqj{k.k O;; dk fooj.kA

osQUnz osQ dj jktLoksa dh Hkkxhnkjh

18- Hkkxhnkjh ;ksX; osQUnzh; djksa dh fuoy izkfIr;ksa esa jkT;ksa dk fgLlk 2010&11 ls 2014&15 osQ izR;sdfoÙkh; o"kZ esa 32 izfr'kr gksxkA mRikn (fo'ks"k egÙo dh oLrqvksa) osQ vfrfjDr 'kqYd vf/fu;e] 1957osQ vUrxZr] lHkh oLrqvksa dks 1 ekpZ] 2006 ls 'kqYd Hkqxrku ls NwV izkIr gSA blosQ ifj.kkeLo:i] osQUnzus phuh rFkk rEckowQ&mRiknksa ij mRikn osQ vk/kfjd 'kqYdksa dks lek;ksftr fd;k FkkA bu xfrfof/;ksaosQ izdk'k esa] jkT;ksa dk Hkkxhnkjh ;ksX; osQUnzh; djksa dh fuoy izkfIr;ksa esa fgLlk 32 izfr'kr ijvifjofrZr cuk jgsxk] Hkys gh jkT; bu oLrqvksa ij fcØh dj vFkok ewY;o£èkr dj (oSV) yxkrs gksaA

19- lafo/ku osQ 88osa la'kks/u dh vf/lwpuk dh fLFkfr esa vkSj ,slh vf/lwpuk osQ iQyLo:i fdlh foèkkuosQ vf/fu;e ij] bl ckr dk lqfu'p; fd;k tk, fd bl fo/ku osQ rgr jkT; dks mfpr jktLo mlHkkx ls de ugha gksuk pkfg, tks bl jkT; dks mifpr gks] Hkys gh lEiw.kZ lsok dj osQUnzh; djksa osQHkkxhnkjh ;ksX; iwy dk Hkkx jgk gSA


uksV

yksd foÙk

20- osQUnz ljdkj midjksa@vkSj vf/Hkkjksa dks yxkus dh leh{kk djs rkfd mudh fgLlsnkjh vius ldy djjktLo esa ?kVsA

21- jkT;ksa dks jktLo ys[ks esa lexz vUrj.kksa ls lEc¼ funsZ'kkRed mPpre lhek dks osQUnz osQ ldy jktLoizkfIr;ksa ds 39-5 izfr'kr ij fuèkkZfjr fd;k tk,A

22- o"kZ 2010&11 ls 2014-15 rd osQ izR;sd foÙkh; o"kZ esa leLr Hkkxhnkjh ;ksX; oQsUnzh; djksa dh fuoyizkfIr;ksa esa izR;sd jkT; dk fgLlk lkj.kh esa 23-1 esa ;Fkkfofu£n"V vuqlkj gksxkA

jktdks"kh; lesdu gsrq la'kksfèkr :ijs[kk

23- osQUnz osQ jktLo ?kkVs dks mÙkjksÙkj :i esa ?kVk, tkus vkSj lekIr fd, tkus dh vko';drk gS ftllsvkxs pydj 2014&15 rd jktLo vfèk'ks"k dh fLFkfr mHkjdj lkeus vk,A

24- osQUnz vkSj jkT;ksa osQ la;qDr Í.k osQ lEcUèk esa thMhih dk 68 izfr'kr y{; 2014&15 rd izkIr fd;ktk,A jktdks"kh; lesdu osQ ekxZ esa osQUnz osQ o£èkr Í.k LVkWd esa 2014&15 rd thMhih osQ 45 izfr'krrd vkSj jkT;ksa ds lEcUèk esa 2014&15 rd thMhih esa 25 izfr'kr rd lrr~ deh ykuk gSA

lkj.kh 23-1 % jkT;ksa dh ikjLifjd fgLlsnkjh

lsok dj dks NksM+dj lsok dj dkjkT; leLr Hkkxhnkjh fgLlk

;ksX; djksa dk fgLlk (izfr'kr)(izfr'kr)

vkaèkz izns'k 6-937 7-047

v#.kkpy izns'k 0-328 0-332

vle 3-628 3-685

fcgkj 10-917 11-089

NÙkhlx<+ 2-470 2-509

xksok 0-266 0-270

xqtjkr 3-041 3-089

gfj;k.kk 1-048 1-064

fgekpy izns'k 0-781 0-793

tEew vkSj d'ehj 1-551 'kwU;

>kj[k.M 2-802 2-846

dukZVd 4-328 4-397

osQjyk 2-341 2-378

eè; izns'k 7-120 7-232

egkjk"V ª 5-199 5-281

ef.kiqj 0-451 0-458

es?kky; 0-408 0-415

fetksje 0-269 0-273

ukxkySaM 0-314 0-318

mM+hlk 4-779 4-855

iatkc 1-389 1-411

jktLFkku 5-853 5-945

uksV



flfDde 0-239 0-243

rfeyukMq 4-969 5-047

f=kiqjk 0-511 0-519

mÙkj izns'k 19-677 19-987

mÙkjk[kaM 1-120 1-138

if'pe caxky 7-264 7-379

lHkh jkT; 100-00 100-00

25- eè;kof/ jktdks"kh; dk;Z;kstuk (,eVh,iQih) dks la'kksf/r fd;k tk, vkSj vk'k; fooj.k dh vis{kkopuc¼ fooj.k rS;kj fd;k tk,A ,eVh,iQih vkSj okf"kZd ctV izfØ;k }kjk miyC/ djk, x,cgqo"khZ; izsQeooZQ osQ eè; Bksl ,dhdj.k dh vis{kk gSA

26- fuEufyf[kr izdVu okf"kZd osQUnzh; ctV@,eVh&,iQih osQ lkFk fd;k tk,µ

(i) vk;kstuk&fHkUu rFkk vk;kstuk vuqnkuksa dh lexz Js.kh osQ vUrxZr jkT;ksa dks vuqnkuksa dk foLr`rC;ksjkA

(ii) dj O;; osQ fooj.k dks lqO;ofLFkr j[kk tk, vkSj rkSj&rjhdksa dks lqfuf'pr fd;k tk,A

(iii) izeq[k dj izLrkoksa dh vuqikyu ykxr dks lwfpr dh tk,A

(iv) iw¡th O;; osQ jktLo ifj.kkeksa dk ,eVh,iQih esa vuqeku yxk;k tk,A

(v) ,eVh,iQih esa eq[;uhfr ifjorZuksa osQ jktdks"kh; ifj.kke dks 'kkfey fd;k tk,A

(vi) ,eVh,iQih osQ lkFk lkoZtfud futh Hkkxhnkjh ns;rkvksa dks lwfpr fd;k tk,A

(vii) ,eVh,iQih ekunaM ewY;ksa dks lqfuf'pr djs ftlesa izkfIr;ksa vkSj O;; osQ vuqeku fufgr gksa vkSjy{;ksa osQ vuq:i jgrs gq, ftl lhek osQ vUrxZr os fHkUu gks ldrs gSaA

27- yksd ys[ks esa fofuos'k izkfIr;ksa osQ varj.k dks lekIr fd;k tk, vkSj lHkh fofuos'k izkfIr;ksa dks lesfdrfuf/ esa cuk, j[kk tk,A

28- Hkkjr ljdkj ,sls leLr ljdkjh {ks=k osQ m|eksa dh lwph rS;kj djs ftuesa ifjlEifÙk;ksa ij izfriQy dhfuEu nj izkfIr gksrh gS rFkk tks fo'ks"kK lfefr }kjk fu/kZfjr ekun.Mksa ls de gSA

29- ,iQvkjch,e vf/fu;e dks mu vk?kkrksa osQ Lo:i dks fofufnZ"V fd, tkus dh vko';drk gS ftUgsa,iQvkjch,e y{;ksa esa NwV nsuk visf{kr gSA

30- LFkwy vkfFkZd vk?kkrksa osQ ekeys esa] jkT;ksa dh m/kj lhekvksa esa NwV nsus rFkk mUgsa vf/d m/kj dhvuqefr nsus osQ ctk; osQUnz jkT;ksa osQ eè; ikjLifjd forj.k gsrq foÙk vk;ksx dj vUrj.k iQkewZys dkmi;ksx djrs gq, m/kj ns vkSj lalk/uksa dk vUrj.k djsA

31- osru vk;ksx dh fliQkfj'kksa osQ dkj.k cdk;k jkf'k tSls lajpukRed vk?kkrksa ls cpk tk,] cdk;k jkf'kosQ ekeys esa] osru dk Hkqxrku mlh frfFk ls fd;k tk, ftl rkjh[k ls og LohÑr gSA

32- osQUnz }kjk ,d Lora=k leh{kk ra=k dh LFkkiuk dh tk, blosQ jktdks"kh; lq/kj izfØ;k dk ewY;kadu djsaALorU=k leh{kk ra=k esa jktdks"kh; ifj"kn dks 'kkfey fd;k tk, ftlosQ ihNs fo/k;h 'kfDr gSA

33- 2008&09 vkSj 2009&10 osQ vioknkRed ifjfLFkfr;ksa dks ns[krs gq,] jkT;ksa dh jktdks"kh; lesduizfØ;k ckf/r gqbZA vk'kk gS fd jkT; 2011&12 rd vius jktdks"kh; lq/kj osQ ekxZ ij okil vkus esaleFkZ gksaxs ftlesa 2010&11 esa mUgsa ,d o"kZ gsrq lek;kstu dh vuqefr nh tk,xhA

(i) ,sls jkT; ftUgksaus 2007&08 esa 'kwU; jktLo ?kkVk fd;k gS vFkok jktLo vf/'ks"k izkIr fd;k gS] mUgsa2011&12 rd jktLo ?kkVk lekIr dj ysuk pkfg, rFkk jktLo 'ks"k cuk, j[kuk pkfg, vFkok mlosQckn os vf/'ks"k izkIr djsaxsA vU; jkT;ksa dks 2014&15 rd jktLo ?kkVk lekIr djuk pkfg,A


uksV

yksd foÙk

(ii) lkekU; Js.kh osQ jkT; ftUgksaus 2007&08 esa 'kwU; jktLo ?kkVk vFkok jktLo vf/'ks"k izkIr fd;k gS]mUgsa 2011&12 rd ldy jkT; ?kjsyw mRikn (th,lMhih) osQ 3 izfr'kr dk jktdks"kh; ?kkVk izkIrdjuk pkfg, rFkk ,sls ?kkVs dks mlosQ ckn cuk;k j[kuk pkfg,A vU; lkekU; Js.kh osQ jkT;ksa dks2013&14 rd 3 izfr'kr jktdks"kh; ?kkVk izkIr djus dh vko';drk gSA

(iii) 2007&08 esa th,lMhih osQ 3 izfr'kr ls de osQ jktdks"kh; ?kkVs osQ vk/kj okys lHkh fo'ks"k Js.khosQ jkT; 2011&12 esa 3 izfr'kr dk jktdks"kh; ?kkVk dj ldrs gSa rFkk mlosQ ckn bls cuk, j[kldrs gSaA ef.kiqj] ukxkySaM] flfDde vkSj mÙkjk[k.M 2013&14 rd vius th,lMhih osQ 3 izfr'krrd jktdks"kh; ?kkVk de djsaxsA

(iv) tEew vkSj d'ehj rFkk fetksje dks 2014&15 rd vius jktdks"kh; ?kkVs dks th,lMhih osQ3 izfr'kr rd lhfer djuk pkfg,A

34- jkT;ksa dks jktdks"kh; lq/kj dk jkLrk viukus osQ fy, ,iQvkjch,e vf/fu;eksa esa la'kks/u@vfèkfu;eudjuk pkfg,A fdlh jkT; osQ fy, la;qDr jkT; fof'k"V vuqnku vuqikyu gsrq tkjh djuk pkfg,A

35- ,iQvkjch,e vf/fu;eksa osQ vUrxZr Lora=k leh{kk@ekWuhV¯jx ra=k dh LFkkiuk jkT;ksa }kjk djuh pkfg,A

36- foÙk ea=kky; }kjk jktdks"kh; lq/kj ekxZ dk mi;ksx djrs gq, jkT;ksa osQ fy, m/kj lhekvksa ij dkjZokbZdjuh pkfg,A bl izdkj jkT;ksa }kjk jktdks"kh; lq/kj gsrq izoÙkZu ra=k osQ crkSj dk;Z djuk pkfg,A

37- 2006&07 rd lafonk fd, x, jk"Vªh; y?kq cpr fuf/ (,u,l,l,iQ) ls jkT;ksa dks fn, x, Í.k vkSj2009&10 osQ vUr esa cdk;k jkf'k dks fu/kZfjr 'krks± osQ v/hu C;kt dh 9 izfr'kr dh nj ij iqu%fu/kZfjr fd;k tk,xkA

38- jk"Vªh; y?kq cpr ;kstuk dks cktkj lEc¼ ;kstuk esa :ikarfjr fd;k tk,xkA jkT; ljdkjksa ls ;g Hkhvisf{kr gS fd os vius Lrj ij laxr lq/kj djsaA

39- 2009&10 osQ vUr esa cdk;k Hkkjr ljdkj ls jkT;ksa dks iznÙk vkSj foÙk ea=kky; ls fHkUu ea=kky;ksa@foHkkxksa}kjk iz'kkflr dks fu/kZfjr 'krks± osQ v/hu cêðs&[kkrs Mkyk tk,xkA

40- jktdks"kh; n`f"V ls detksj jkT;ksa osQ fy, tks cktkj ls Í.k tqVkus esa v{ke gSa] osQUnz ljdkj ls mèkkjgsrq ¯oMks dh O;oLFkk djuk vko';d gSA

41- Í.k lesdu rFkk jkgr lqfo/k (Mhlhvkj,iQ) osQ vUrxZr lesdu ykHk izkIr u fd, jkT;ksa osQ lEcU/esa] ;g lqfo/k] lesdu rFkk C;kt nj dVkSrh rd lhfer jgrs gq, ,iQvkjch,e vf/fu;e osQvfèkfu;e osQ v/hu foLrkfjr dh tkuh pkfg,A

42- ,u,l,l,iQ nj C;kt jkgr dk ykHk vkSj cêðs [kkrs dks jkT;ksa dks rHkh miyC/ djk;k tk, tc os,iQvkjch,e osQ lEcU/ esa vko';d la'kks/u@vf/fu;e dh O;oLFkk djsaA

LFkkuh; fudk;

43- lafo/ku osQ vuqPNsn 280 (3) ([k) vkSj (x) esa la'kks/u bl izdkj fd;k tk, fd blesa iz;qDr 'kCnksajkT;ksa foÙk vk;ksx dh fliQkfj'k osQ vk/kj ij ¶jkT; foÙk vk;ksx dh fliQkfj'kksa dks è;ku esa j[kus osQckn¸ ls ifjofrZr fd;k tk,A

44- lafo/ku osQ vuqPNsn 243(1) esa la'kks/u ¶izR;sd ikaposa o"kZ¸ 'kCnksa osQ ckn ¶vFkok igys¸ okD;ka'kdks 'kkfey dj fy;k tk,A

45- LFkkuh; fudk;] vuqnkuksa dh izek=kk miyC/ djk;h tk,] lkekU; vk/kfjd vuqnku rFkk fo'ks"k {ks=kvk/kfjd vuqnku ;FkkfufnZ"V jkT;ksa esa vkoafVr fd;k tk,A bu vuqnku osQ lEcU/ esa jkT;okj ik=krkvuqca/ 10-15 d vkSj 10-15 x esa fn[kk;h x;h gSA

uksV



46- jkT; ljdkjsa lkekU; fu"iknu vuqnku vkSj fo'ks"k {ks=k fu"iknu gsrq rHkh ik=k gksaxh tc os fu/kZfjr 'krks±dk vuqikyu djrs gSaA bu vuqnkuksa dks fofufnZ"V rjhosQ ls laforfjr fd;k tk,xkA bu vuqnkuksa osQlEcU/ esa jkT;okj ik=krk vuqca/ 10-15 [k vkSj 10-15 ?k esa nh x;h gSA

47- jkT;ksa dks lkekU; vk/kfjd vuqnku vkSj lkekU; fu"iknu vuqnku osQ vius fgLls osQ Hkkx dk vkoaVufo'ks"k {ks=kksa dks bu {ks=kksa esa tula[;k osQ vuqikr esa djuk pkfg,A ;g vkoaVu gekjs }kjk laLrqr fo'ks"k{ks=k vk/kj osQ vuqnku vkSj fo'ks"k {ks=k fu"iknu vuqnku osQ vfrfjDr gksxkA

48- jkT; ljdkjksa dks mi;qDr rjhosQ ls vius LFkkuh; fuf/ ys[kk ijh{kk foHkkxksa dks {kerk fuekZ.k rFkkdkfeZdksa esa c<+ksrjh osQ tfj, lqn`<+ djuk pkfg,A

49- jkT; ljdkjksa dks oqQN vFkok lHkh LFkkuh; djksa osQ vf/ns'k dks ysoh osQ 'kwU;srj njksa ij ckè;dkjh :iesa] LFkkuh; fudk;ksa osQ vUrj.k ik=krk ls Lo jktLo laxzg.k esa dVkSrh }kjk] vFkok lerqY; vuqnkuksa dhiz.kkyh osQ tfj, LFkkuh; fudk;ksa }kjk jktLo laxzg.k dks izksRlkfgr djuk pkfg,A

50- ys[kkadu iz.kkyh dks lqn`<+ cukus gsrq] foÙk ys[ks esa ,d i`Fko~Q fooj.k 'kkfey gksuk pkfg, ftlesa iapk;rjkT; laLFkkvksa (ihvkjvkbZ) rFkk 'kgjh LFkkuh; fudk; (;w,ych) nksuksa osQ lEcU/ esa ctV esa ;Fkkmi;ksx fd, mUgha 'kh"kks± osQ vUrxZr okLrfod O;; dk 'kh"kZokj C;ksjk mfYyf[kr gksA ge fliQkfj'k djrsgSa fd bu ifjorZuksa dks 31 ekpZ] 2012 ls izHkkoh cuk;k tk,A

51- Hkkjr ljdkj rFkk jkT; ljdkjsa dk;Zdkjh vuqns'k tkjh djsa rkfd muosQ lEc¼ foHkkx LFkkuh; fudk;ksadks mi;qDr lsok izHkkj dks Hkqxrku dj losaQA

52- jkT; ljdkjksa dh jk;fYV;ksa ls izkIr of/Zr vk; dks ns[krs gq,] mUgsa bl vk; osQ fgLls dh Hkkxhnkjh muLFkkuh; fudk;ksa osQ lkFk djuh pkfg, ftuosQ {ks=kkf/dkj esa ,slh vk; l`ftr gksrh gSA

53- jkT; ljdkjksa dks lqfuf'pr djuk pkfg, fd jkT; foÙk vk;ksxksa (,l,iQlh) dh fliQkfj'kksa vfoyEcdk;kZfUor dh tk, rFkk dh x;h dkjZokbZ fjiksVZ (,Vhvkj) dks rqjar fo/kulHkk osQ le{k izLrqr fd;ktk,A

54- ,l,iQlh vuqca/ 10-5 esa lq>k;h x;h ml iz.kkyh ij fopkj djs tks mudh fjiksVks± dk vk/kj gksA

55- ,l,iQlh ln`'k fudk; jkT;ksa esa LFkkfir dh tk, ftUgsa lafo/ku osQ Hkkx ix }kjk doj ugha fd;k x;kgSA

56- LFkkuh; fudk; igpku dh x;h loksZÙke izfØ;kvksa osQ dk;kZUo;u ij fopkj djsaA

57- 'kgjh LFkkuh; fudk;ksa dks gekjs }kjk miyC/ djk, x, vuqnku dk Hkkx muosQ {ks=kkf/dkj osQ HkhrjvfXu lsokvksa esa lq/kj gsrq fd;k tk,A

58- LFkkuh; fudk;ksa dks 'kgjh fu;kstu dk;ks± ls lg;ksftr fd;k tk,] tgk¡ dgha vU; fodkl izkf/dkjh bldk;Z osQ fy, vf/nsf'kr gSaA bu izkf/dkfj;ksa dks LFkkuh; fudk;ksa osQ lkFk vius jktLo dk Hkh ogudjuk pkfg,A

59- Nkouh {ks=kksa (cyksa osQ lfØ; fu;a=k.k osQ vUrxZr {ks=kksa dks NksM+dj) osQ vUrxZr flfofy;u {ks=kksa gsrqfodkl ;kstuk,¡ ftyk fu;kstu lfefr;ksa osQ le{k yk;h tk,¡A

60- jkT; ljdkjsa uxj iapk;rksa osQ xBu gsrq fn'kkfunsZ'k rS;kj djsaA

vkink jkgr

61- jk"Vªh; vkink vkdfLedrk fuf/ (,ulhlh,iQ) dks jk"Vªh; vkink vuqfØ;k fuf/ vkSj vkink jkgrfuf/ (lhvkj,iQ) dks lEc¼ jkT;ksa osQ jkT; vkink vuqfØ;k fuf/ (,lMhvkj,iQ) esa feyk fn;k tk,A,lMhvkj,iQ osQ fy, va'knku dk ogu lkekU; Js.kh osQ jkT;ksa osQ lEcU/ esa osQUnz vkSj jkT;ksa osQ chp75%25 osQ vuqikr esa vkSj fo'ks"k Js.kh osQ jkT;ksa osQ lEcU/ esa 90%10 osQ vuqikr esa fd;k tk,A


uksV

yksd foÙk

62- lhvkj,iQ vkSj ,ulhlh,iQ osQ vUrxZr 31 ekpZ] 2010 dh fLFkfr osQ vuqlkj 'ks"k jkf'k dk vUrj.klEc¼ ,lMhvkj,iQ vkSj ,uMhvkj,iQ dks fd;k tk,A

63- ,uMhvkj,iQ osQ fy, ctVh; izko/ku dks fuf/ ls fiNys o"kZ osQ O;; ls lEc¼ fd, tkus dhvko';drk gSA th,lVh osQ izkjEHk gksus ij midjksa dks mlesa feykus ls_ foÙkiks"k.k osQ oSdfYid Ïksrksadh igpku djus dh vko';drk gSA

64- ,lMhvkj dk oqQy vkdkj 33-381 djksM+ vkadk x;k gS ftls {kerk fuekZ.k osQ fy, 525 djksM+ #i,osQ vfrfjDr vuqnku osQ lkFk mi;qZDr fn, x, vuqikr esa ogu fd;k tk,xkA

65- jk"Vªh; vkink vuqfØ;k cy dks Rofjr jkgr gsrq visf{kr enksa osQ LVkWd dks cuk, j[kus osQ fy, 250djksM+ #i, dh lgk;rk nh tk,xhA

66- vkink izcU/u (Mh,e) vf/fu;e esa ftyk vkink vuqfØ;k fuf/ (MhMhvkj,iQ) ls lEc¼ izkoèkkuksadh leh{kk dh tk, vkSj bu fuf/;ksa osQ l`tu dks lEc¼ jkT;ksa osQ foosdkf/dkj ij NksM+ fn;k tkukpkfg,A

67- ,iQlh vuqnkuksa osQ tfj, fuf/iksf"kr ;kstukvksa dks 'keu vkSj iqufuZekZ.k xfrfof/;ksa ls ckgj j[kk tk,vkSj osQUnz rFkk jkT;ksa dh lexz fodkl vk;kstuk fuf/ dh iwfrZ dh tk,A

68- ,iQlh vuqnkuksa osQ tfj, fuf/iksf"kr ;kstukvksa osQ rgr doj dh tkus okyh vkinkvksa dh lwph ;Fkkorcuh jguh pkfg,A rFkkfi] ,uMhvkj,iQ fuf/iks"k.k osQ fy, mPp rhozrk dh ekuo fufeZr vkinkvksa dksè;ku esa j[kk tk,] ,d ckj ekun.M r; dj fn, tk,¡ vkSj visf{kr vfrfjDr vkoaVu ,uMhvkj,iQ dksfd;k tk,A

69- Mh,e vf/fu;e vFkkZr~ osQUnz Lrj ij jk"Vªh; vkink izca/u izkf/dj.k (,uMh,e,)@jk"Vªh; dk;Zdkjhifj"kn~ (,ubZlh) rFkk jkT; Lrj ij jkT; vkink izcU/u ,tsalh (,lMh,e,)@jkT; dk;Zdkjh ifj"kn~(,lbZlh) osQ vUrxZr fu/kZfjr fd, tkus okys vkink jkgr osQ fy, iz'kklfud ra=kA foÙkh; ekeys foÙkea=kky; }kjk ekStwnk izfØ;k vuqlkj fuiVk, tk,¡xsA

70- ,llhvkj,iQ osQ fy, osQUnzh; lgk;rk tkjh j[kus gsrq fu/kZfjr ys[kkadu ekun.Mksa dk vuqlj.k fd;ktk,A

VkLd rsjgosa foÙk vk;ksx dh fliQkfj'k esa vkink jkgr ls lacaf/r D;k izko/ku Fks\

jkT;ksa dks lgk;rk vuqnku

,uihvkjMh vkSj fu"iknu izksRlkgu

71- vkB jkT;ksa gsrq iapkV vof/ osQ fy, 51] 800 djksM+ #i, dh oqQy vk;kstuk&fHkUu jktLo vuqnku dhfliQkfj'k dh x;h gSA

72- ,sls rhu fo'ks"k Js.kh okys jkT;ksa osQ fy, 1500 djksM+ #i, osQ fu"iknu vuqnku dh fliQkfj'k dh tkrhgS ftUgsa vk;kstuk&fHkUu jktLo ?kkVk (,uihvkjMh) fLFkfr ls Øec¼ fd;k x;k gSA

izkFkfed f'k{kk

73- iapkV vof/ gsrq izkFkfed f'k{kk osQ fy, 24] 068 djksM+ #i, osQ vuqnku dh fliQkfj'k dh x;h gSA

74- f'k{kk vuqnku izkFkfed f'k{kk osQ fy, jkT;ksa dks fn, tkus okys lkekU; O;; osQ vfrfjDr gksxkA laLrqrvuqnkuksa lfgr izkFkfed f'k{kk osQ vUrxZr O;; (vk;kstuk $ vk;kstuk&fHkUu) vFkkZr~ eq[; 'kh"kZ &2202] mi eq[; 'kh"kZ&01] o"kZ 2010&15 osQ nkSjku de ls de 8 izfr'kr dh nj ij iM+sxkA

uksV



i;kZoj.k

75- iapkV vof/ gsrq ou vuqnku osQ :i esa 5000 djksM+ #i, dh jkf'k dh fliQkfj'k dh x;h gSA

76- igys nks o"kks± osQ fy, vuqnkusa 'krZ jfgr gSa ysfdu dk;Z vk;kstukvksa dh rS;kjh dks izkFkfedrk nh tk,AfiNys rhu o"kks± osQ fy, vuqnkuksa dh fueqZfDr dks vuqeksfnr dk;Z vk;kstukvksa dh la[;k esa izxfr lslEc¼ fd;k tk,A

77- fiNys rhu o"kks± esa vuqnkuksa dk iPphl izfr'kr Hkkx ou laink osQ laj{k.k osQ fy, gSA ;s vuqnku okfudhrFkk oU; tho (eq[; 'kh"kZ&2406) lEcU/h vk;kstuk fHkUu jktLo O;; osQ vfrfjDr gS vkSj vuqca/12-3 esa nh x;h 'krks± osQ v/hu gksxkA fiNys rhu o"kks± esa vuqnkuksa osQ ipgÙkj izfr'kr dk mi;ksx fodklmís';ksa gsrq fd;k tk,xkA

78- fxzM ls tqM+s uohdj.kh; ÅtkZ osQ fy, 5000 djksM+ #i, osQ izksRlkgu vuqnku dh fliQkfj'k dh tkrhgS tks 1 vizSy] 2010 ls 31 ekpZ] 2014 rd uohdj.kh; ÅtkZ {kerk ifjo/Zu esa jkT;ksa dh miyfCèk;ksaij vk/kfjr gSA bl lEcU/ esa jkT;ksa osQ fu"iknu dh jkT;ksa }kjk {kerk ifjo/Zu ij Hkkjr ljdkj }kjkizdkf'kr vkadM+ksa osQ vuqlkj leh{kk fd, tkus dh vko';drk gSA

79- pkj o"kks± vFkkZr~ 2011&12 ls 2014&15 dh iapkV vof/ gsrq ty {ks=k izcU/u vuqnku osQ rkSj ij 5000djksM+ #i, dh jkf'k dh LohÑfr dh x;h gSA

80- ty {ks=k vuqnku dh fueqZfDr ty fofu;ked izkf/dj.k dh LFkkiuk vkSj lkekU; :i ls ewY;kafdr tyizHkkjksa dh jkT; fof'k"V olwyh izkIr djus osQ v/hu gksxhA

81- ty {ks=k vuqnku lkekU; vuqj{k.k O;; osQ fy, vfrfjDr jkf'k osQ crkSj gksus pkfg, ftUgsa jkT;ksa }kjkns[kk tk,xk vkSj vuqca/ 12-8 esa nh x;h 'krks± osQ vuqlkj mUgsa fueqZDr rFkk ekWuhVj fd;k tk,xkA

ifj.kkeksa esa lq/kj

82- jkT;ksa dks vius ,sls fuokfl;ksa dk ukekadu djus osQ fy, izksRlkgu fn;k tk, tks fof'k"V igpku(;wvkbZMh) dk;ZØe osQ vUrxZr dY;k.kdkjh ;kstukvksa esa Hkkx ysrs gSaA ml lEcU/ esa jkT; ljdkjksa dks2987 djksM+ #i, dk vuqnku nsuk izLrkfor gS tSlk vuqca/ 12-9 esa nf'kZr gSaA

83- jkT;ksa dks 31 fnlEcj 2009 ls vkxs muosQ fu"iknu osQ vk/kj ij viuh f'k'kq e`R;q ij (vkbZ,evkj)dks ?kVkus osQ fy, izksRlkfgr djuk pkfg,A bl iz;kstukFkZ 5000 djksM+ #i, osQ vuqnku dh fliQkfj'kdh x;h gSA

84- U;k; iz'kklu esa dbZ igyqvksa esa lq/kj dks lgk;rk iznku djus gsrq 5000 djksM+ #i, dk vuqnkuizLrkfor gSA buesa izkr%@lk;a U;k;ky;ksa dk izpkyu] oSdfYid fookn lek/ku (,Mhvkj) ra=k dksizksRlkgu nsuk] yksd vnkyrksa dh lgk;rk c<+kuk rFkk fof/d lgk;rk vkSj izf'k{k.k nsuk 'kkfey gSA

85- jkT;ksa esa lkoZtfud lsokvksa esa uokpkjksa dh igpku nLrkost rFkk izksRlkgu osQ fy, lkoZtfud uokpkjiz.kkyh osQUnz (lhvkbZih,l) dh LFkkiuk }kjk uokpkj izksRlkgu gsrq 20 djksM+ #i, osQ vuqnku dhfliQkfj'k dh tkrh gSA 1 djksM+ #i, izfr ftys dk nwljh vuqnku ftyk uokpkj fuf/ (MhvkbZ,iQ) osQl`tu osQ fy, gS ftldk mís'; igys ls l`ftr iw¡th ifjlEifÙk;ksa dh dk;Z{kerk dks c<+kuk gSA

86- lkaf[;dh; iz.kkyh dh xq.koÙkk dks c<+kus gsrq] ge Hkkjrh; lkaf[;dh; ifj;kstuk (vkbZ,lih) }kjkigpku u fd, x, {ks=kksa esa lkaf[;dh; <k¡pkxr vUrj dh iwfrZ gsrq izR;sd ftys osQ fy, 1 djksM+ #i,Hkh nj ij jkT; ljdkjksa dks 616 djksM+ #i, osQ vuqnku dh fliQkfj'k djrs gSaA

87- deZpkjh rFkk isa'kuj MkVkcsl dh LFkkiuk osQ fy, 10 djksM+ #i, dk vuqnku izR;sd lkekU; Js.kh jkT;vkSj 5 djksM+ #i, izR;sd fo'ks"k Js.kh jkT; dks miyC/ djk;k tk,xkA ge Hkkjr ljdkj ls ;g Hkhvkxzg djrs gSa fd og vius Lo;a osQ deZpkfj;ksa rFkk isa'kujksa gsrq MkVkcsl rS;kj djus osQ fy, lekukUrjiz;kl izkjEHk djsA


uksV

yksd foÙk

lM+dksa rFkk iqyksa dk j[kj[kko

88- gekjs iapkV vof/ osQ pkj o"kks± (2011&12 ls 2014&15) osQ fy, lM+dksa rFkk iqyksa osQ j[k&j[kko gsrqvuqnku osQ :i esa 19] 930 djksM+ #i, dh jkf'k dh fliQkfj'k dh x;h gSA

89- lM+dksa rFkk iqyksa osQ fy, j[k&j[kko vuqnku ml lkekU; j[k&j[kko O;; osQ vfrfjDr gksxk tks jkT;ksa}kjk fd;k tkrk gSA bl vuqnku dh fueqZfDr rFkk O;; vuqca/ 12-17 esa nf'kZr 'krks± osQ v/hu gksxkA

jkT; fof'k"V vko';drk,¡

90- jkT; fof'k"V vko';drkvksa osQ fy, 27] 945 djksM+ #i, osQ oqQy vuqnku dh fliQkfj'k dh tkrh gSA

91- iSjk 5-52 rFkk 9-82 esa of.kZr 'krks± osQ vfrfjDr jkT; fof'k"V vuqnku fuEufyf[kr 'krks± osQ v/hu gksaxsµ

(i) jkT;ksa }kjk Hkwfe vf/xzg.k gsrq fdlh jkT; fof'k"V vuqnku ls fdlh fuf/ dk mi;ksx ugha fd;ktk,xkA tgk¡ dgha Hkh ifj;[email protected] gsrq Hkwfe visf{kr gS] ,slh Hkwfe dks jkT; ljdkj }kjkmiyC/ djk;k tk,xkA

(ii) lkj.kh 23-2 esa fn, x, jkT; fof'k"V vuqnkuksa dh fLFkfr osQoy funsZ'kkRed gS_ jkT; viuhvisf{kr fLFkfr ls osQUnz ljdkj dks lwfpr dj ldrs gSaA ;g vuqnku izfro"kZ vf/dre nks fd'rksaesa tkjh dh tk ldrh gSA

(iii) ys[kksa dk j[k&j[kko rFkk mi;ksx izek.ki=k (;wlh@O;; fooj.k (,lvksbZ) dks lkekU; foÙkh;fu;e (th,iQvkj) 2005 osQ vuqlkj miyC/ djk;k tk,xkA

ekWuhV¯jx

92- eq[; lfpo dh vè;{krk esa mPp Lrjh; ekWuhV¯jx lfefr vuqnkuksa osQ mi;ksx dh leh{kk djsxhlqèkkjkRed mik; djsxhA bls 12osa foÙk vk;ksx dh fliQkfj'k osQ vuqlkj LFkkfir fd;k x;k gS tks vkxscuh jgsxhA

93- iapkV vof/ gsrq jkT;ksa dks laLrqr oqQy lgk;rk vuqnku jkf'k&lkj.kh 23-2 esa nh x;h gSA

lkj.kh 23-2 jkT;ksa dh lgk;rk vuqnku

(djksM+ #i,)

I LFkkuh; fudk; 87519

II vkink jkgr (ftlesa {kerk fuekZ.k 'kkfey gS) 26373

III i'p&vUrj.k vk;kstuk&fHkUu jktLo ?kkVk 51800

IV fu"iknu izksRlkgu 1500

V izkFkfed f'k{kk 24068

VI i;kZoj.k 15000

(d) ouksa dk laj{k.k 5000

([k) uohdj.kh; ÅtkZ 5000

(x) ty {ks=k izca/u 5000

VII ifj.kkeksa esa lq/kj 14446

(d) f'k'kq e`R;q nj esa deh 5000

([k) U;k; iznku djus esa lq/kj 5000

(x) ;wvkbZMh tkjh djus gsrq izksRlkgu 2989

(?k) ftyk uokpkj fuf/ 616

uksV



(Ä) jkT; rFkk ftyk Lrj ij lkaf[;dh; iz.kkfy;ksa esa lq/kj 616

(p) deZpkjh rFkk isa'ku MkVkcsl 225

VIII lM+d rFkk iqyksa dk j[k&j[kko 19930

IX jkT; fof'k"V 27945

X th,lVh ekWMy dk dk;kZUo;u 50000

tksM+ 318581



6. Hkkjr ljdkj dks lHkh jkT;ksa esa ctVh; oxhZdj.k dksM esa ,d&lkE;rk cuk, j[kus esa lqfuf'pr djukpkfg,A

7. osaQnz osQ jktLo ?kkVs dks mÙkjksÙkj :i esa ?kVk, tkus vkSj lekIr fd, tkus dh vko';drk ugha gSA

8. ,iQ-vkj-ch-,e vf/fu;e dks mu vk?kkrksa osQ Lo:i dks fofufnZ"V fd, tkus dh vko';drk gS ftUgsa,iQ-vkj-ch-,e y{;ksa esa NwV nsuk visf{kr gSA

9. jkT; ljdkjksa dks mi;qDr rjhosQ ls vius LFkkuh; fuf/ ys[kk ijh{kk foHkkxksa dks {kerk fuekZ.k rFkkdkfeZdksa esa c<+ksrjh osQ tfj, lqn`<+ ugha djuk pkfg,A

10. iapkV vof/ gsrq ou vuqnku osQ :i esa 5000 djksM+ #i, dh jkf'k dh fliQkfj'k dh x;h gSA


• o"kZ 2009&10 rd] osQUnz vkSj jkT;ksa dk lfEefyr dj&thMhih vuqikr 17-6 izfr'kr rd] izkFkfed O;;thMhih osQ 23 izfr'kr rd vkSj iwath O;; thMhih osQ yxHkx 7 izfr'kr rd c<+k;k tk,A

• lk>k ;ksX; osQUnzh; djksa dh fucy izkfIr;ksa esa jkT;ksa dk fgLlk 30-5 izfr'kr gksxkA bl iz;kstukFkZ] fcØhdj osQ cnys vfrfjDr mRikn 'kqYdksa dks osQUnzh; djksa osQ lkekU; iwy osQ ,d Hkkx osQ :i esa ekuktkrk gSA

• iapk;rh jkt laLFkkvksa dks tykiwfrZ rFkk LoPNrk ls lEcfU/r ifjlEifÙk;ksa osQ vf/xzg.k osQ fy, rFkkejEerA th.kksZ¼kjk vkSj lkFk gh vks,aM,e ykxrksa ij vuqnkuksa dk mi;ksx djus osQ fy, izksRlkfgr fd;ktkuk pkfg,A rFkkfi] iapk;rh jkt laLFkk,¡ iz;ksDrk izHkkjksa osQ :i esa vkorhZ ykxrksa osQ de ls de 50izfr'kr Hkkx dh olwyh djsaA

• jkT; foÙk eaf=k;ksa dh l'kDr lfefr (bZlh) dks lkafof/d ifj"kn~ esa ifjofrZr fd;k tk,A lfpo] jktLofoHkkx] Hkkjr ljdkj] bZlh lfpo rFkk yksd foÙk esa vuqHko izkIr fdlh izfrf"Br O;fDr ls cuh rhulnL;h; {kfriwfrZ }kjk dh x;h fliQkfj'k osQ vk/kj ij ;g {kfriwfrZ frekgh fdLrksa esa laforfjr dh tk,A

• Hkkxhnkjh ;ksX; osQUnzh; djksa dh fuoy izkfIr;ksa esa jkT;ksa dk fgLlk 2010&11 ls 2014&15 osQ izR;sdfoÙkh; o"kZ esa 32 izfr'kr gksxkA mRikn (fo'ks"k egÙo dh oLrqvksa) osQ vfrfjDr 'kqYd vf/fu;e] 1957osQ vUrxZr] lHkh oLrqvksa dks 1 ekpZ] 2006 ls 'kqYd Hkqxrku ls NwV izkIr gSA

• lafo/ku osQ 88osa la'kks/u dh vf/lwpuk dh fLFkfr esa vkSj ,slh vf/lwpuk osQ iQyLo:i fdlh foèkkuosQ vf/fu;e ij] bl ckr dk lqfu'p; fd;k tk, fd bl fo/ku osQ rgr jkT; dks mfpr jktLo ml


uksV

yksd foÙk

Hkkx ls de ugha gksuk pkfg, tks bl jkT; dks mfpr gks] Hkys gh lEiw.kZ lsok dj osQUnzh; djksa osQHkkxhnkjh ;ksX; iwy dk Hkkx jgk gSA

• ,sls jkT; ftUgksaus 2007&08 esa 'kwU; jktLo ?kkVk fd;k gS vFkok jktLo vf/'ks"k izkIr fd;k gS] mUgsa2011&12 rd jktLo ?kkVk lekIr dj ysuk pkfg, rFkk jktLo 'ks"k cuk, j[kuk pkfg, vFkok mlosQckn os vf/'ks"k izkIr djsaxsA

• jkT; ljdkjksa dh jk;fYV;ksa ls izkIr of/Zr vk; dks ns[krs gq,] mUgsa bl vk; osQ fgLls dh Hkkxhnkjh muLFkkuh; fudk;ksa osQ lkFk djuh pkfg, ftuosQ {ks=kkf/dkj esa ,slh vk; l`ftr gksrh gSA


• vk;ksx (Commission)µfu;qfDrA

• fliQkfj'k (Implement)µlaLrqfrA


1- ckjgosa foÙk vk;ksx dh fliQkfj'kksa dk la{ksi esa o.kZu djsaA

2- rsjgosa foÙk vk;ksx dh fliQkfj'kksa dk laf{kIr ifjp; nsaA

3- jkT;ksa dh lgk;rk vuqnku dks lkj.kh }kjk izLrqr djsaA


1. 17-6 2. 28 3. 30-5 4. osaQnzh;

5. fliQkfj'k 6. lR; 7. vlR; 8. lR;

9. vlR; 10. lR;A






uksV


bdkbZ—24% Hkkjrh; yksd ½.k

bdkbZµ24: Hkkjrh; yksd ½.k

(Indian Public Debt)


mís'; (Objectives)


24.1 Hkkjr esa yksd Í.k osQ fodkl dk bfrgkl (Historical Development of Public Debt

in India)

24.2 LorU=krk osQ ckn ls yksd Í.k (Public Debt since Independence)





mís'; (Objectives)


• Hkkjr esa yksd ½.k osQ fodkl osQ bfrgkl dh tkudkjh izkIr djus esaA

• Lora=krk osQ ckn ls yksd ½.k osQ egÙo laca/h ckrksa dh tkudkjh izkIr djus esaA

• cká yksd ½.k dh lajpuk dks le>us esaA


lafo/ku la?k ljdkj (Union Government) dks ;g vf/dkj nsrk gS fd og Hkkjr dh lafpr fuf/(Consolidated Fund of India) dh tekur ij laln (Parliament) }kjk fu/kZfjr dh xbZ lhekvksa osQv/hu jgrs gq, m/kj ys losQA blh izdkj dksbZ Hkh jkT; (State) fo/kue.My (Legislature) }kjk fu/kZfjrlhekvksa osQ vUrxZr m/kj ys ldrk gSA ijUrq Hkkjr ljdkj dh lgefr osQ fcuk dksbZ Hkh jkT; m/kj ugha ys ldrkA

24-1 Hkkjr esa yksd ½.k osQ fodkl dk bfrgkl(Historical Development of Public Debt in India)

LorU=krk ls iwoZ yksd ½.k (Public Debt before Independence)

vU; lHkh ljdkjksa osQ leku gh] Hkkjr ljdkj us Hkh m/kj fy;k gS vkSj orZeku esa Hkh ys jgh gSA fczfV'k 'kklu

osQ izkjfEHkd fnuksa esa Hkkjr ljdkj dk m/kj (borrowings) eq[;r% ;q¼ dk;ks± osQ fy, gksrk FkkA fdUrq fiQj


uksV

yksd foÙk

Hkh ml le; Hkkjrh; yksd ½.k dk ,d cM+k Hkkx mRiknd (Productive) gksrk Fkk vkSj mldk mi;ksx

iw¡thxr [kpks± osQ fy, gh fd;k tkrk Fkk tSls fd jsyksa o ¯lpkbZ ;kstukvksa vkfn osQ fuekZ.k osQ fy,A lu~ 1939

esa oqQy Hkkjrh; yksd ½.k dh ek=kk 1] 206 djksM+ #- Fkh ftlesa ls yxHkx 925 djksM+ #i;s ½.k C;ktksRikn

ifjlEifÙk;ksa (Interest yielding assets) rFkk vU; izfrHkwfr;ksa ;k ½.k&i=kksa (securities) esa lqjf{kr Fkk]

'ks"k /u vlqjf{kr rFkk vuqRiknd (unproductive) FkkA 1] 206 djksM+ #- osQ oqQy ½.k esa ls yxHkx 736

djksM+ #- dk ½.k rks vkUrfjd ;k ns'kh ½.k Fkk vkSj yxHkx 470 djksM+ #- baXyS.M esa Hkkjr osQ nkf;Roksa

(India’s obligations) osQ :i esa FkkA

f}rh; fo'o;q¼ dh vof/ esa Hkkjr dks vius LV²yx ½.kksa dks pqdkus dk volj feyk] ;|fi bl dk;Z osQ

fy, fodkl dk;ks± dk tks cfynku fd;k x;k] og de cM+k ugha FkkA ;q¼dky esa Hkkjr us baXyS.M dks Hkkjh ek=kk

esa lSfud ,oa vlSfud lkexzh dk fu;kZr fd;k] ftlosQ Hkqxrku esa gesa Hkkjrh; fjtoZ cSad dh frtksfj;ksa esa j[kus

dks osQoy LV²yx ifjlEifÙk;k¡ (sterling assets) gh feyhaA vr% vuqowQy vnk;xh&'ks"kksa (favourable

balances) osQ dkj.k Hkkjr osQ ikl dkiQh ek=kk esa ikS.M&ikouksa (Sterling balances) dk laxzg gks x;kA

lu~ 1945&46 rd bu ikS.M&ikouksa dh ek=kk 2] 300 djksM+ #- gks xbZA Hkkjr ljdkj }kjk bu LV²yx

ifjlEifÙk;ksa vFkok ikS.M&ikouksa osQ ,d Hkkx dk mi;ksx baXyS.M esa j[ks gq, mlosQ LV²yx ½.kksa osQ Hkqxrku

osQ fy, fd;k x;kA

#i;s rFkk LV²yx (djksM+ksa esa)

o"kZ #i;k ½.k LV²yx ½.k

1914 179-77 265-81

1947 2]142-00 36-61

1948 2]134-97 30-21

bl izdkj ;q¼dky esa Hkkjr osQ LV²yx ½.k esa rks deh gqbZ fdUrq #i;k&½.k (rupee debt) c<+kA ;q¼dky

esa #i;s osQ :i esa oqQy ½.k 736 djksM+ #i;s ls c<+dj 1] 937 djksM+ #i;s gks x;k vFkkZr~ blesa yxHkx 1] 200

djksM+ #i;s dh o`f¼ gqbZA ljdkj ½.k esa o`f¼ dk eq[; dkj.k ;q¼&O;; Fkk ftlesa izfrj{kk ij fd;k tkus okyk

iw¡thxr O;; rFkk izR;ko£rr LV²yx ½.k osQ cnys esa tkjh #i;k&izfri.kZ (rupee counterpart) Hkh

lfEefyr FkkA ljdkj us bu dtks± dk ,d cM+k Hkkx uhph C;kt nj vFkkZr~ yxHkx 3% osQ C;kt ij izkIr fd;k

FkkA



1. fczfV'k 'kklu osQ izkjafHkd fnuksa esa Hkkjr ljdkj dk m/kj eq[;r% --------- dk;ks± osQ fy, gksrk FkkA

2. lu~ --------- esa oqQy Hkkjrh; yksd Í.k dh ek=kk 1] 206 djksM+ #- FkhA

3. 1] 206 djksM+ #- osQ oqQy Í.k esa ls yxHkx --------- djksM+ #- dk Í.k vkarfjd ;k ns'kh Í.k FkkA

4. f}rh; --------- dh vof/ esa Hkkjr dks vius LV²yx Í.kksa dks pqdkus dk volj feykA

5. ;q¼dky esa Hkkjr osQ --------- Í.k esa rks deh gqbZ ¯drq #i;k&Í.k c<+kA

uksV



24-2 LorU=krk osQ ckn ls yksd ½.k (Public Debt since Independence)

ekpZ] 1947 esa Hkkjr ljdkj dk oqQy yksd ½.k 2] 381-39 djksM+ #i;s FkkA lu~ 1946 esa Hkkjr osQ foHkktuosQ dkj.k vfoHkkftr Hkkjr ljdkj dh ifjlEifÙk;ksa rFkk ns;rkvksa (assets and liabilities) dks ck¡Vus dhleL;k mB [kM+h gqbZA

12 fnlEcj] 1947 dks ikfdLrku osQ lkFk lEiUu gq, ,d foÙkh; djkj (financial agreement) osQ vUrxZr

;g fuf'pr fd;k x;k fd vfoHkkftr Hkkjr osQ os leLr ½.k rFkk foÙkh; nkf;Ro] tks fd 15 vxLr] 1947

dks orZeku Fks] Hkkjr ljdkj }kjk vius mQij ys fy;s tk;saxsA bldk vFkZ ;g Fkk fd mu lHkh yksxksa dks] ftUgksaus

fd vfoHkkftr Hkkjr osQ ½.k&i=k (securities) [kjhn j[ks Fks] C;kt rFkk ewy/u dk Hkqxrku Hkkjr ljdkj

}kjk gh fd;k tk;sxk] Hkys gh og O;fDr Hkkjr esa jg jgk gks vFkok ikfdLrku pyk x;k gksA fdUrq ikfdLrku

ljdkj oqQy ljdkjh ½.k osQ vius ns; Hkkx osQ 300 djksM+ #i;s 50 ok£"kd fdLrksa esa Hkkjr ljdkj dks vnk

djsxh vkSj bu fdLrksa dks izkjEHk lu~ 1952 ls gksxkA fdUrq [ksn gS fd ikfdLrku us vius Hkkx (300 djksM+

#i;s) dh vnk;xh dh fdLrsa vHkh rd Hkh nsuh 'kq: ugha dh gS vkSj nksuksa ns'kksa osQ chp ftl izdkj osQ jktuSfrd

lEcU/ py jgs gSa] muls ;g vk'kk djuk O;FkZ gh gS fd ikfdLrku vius bu ok;nksa dk lEeku djsxkA

uksV~l ekpZ 1947 esa Hkkjr ljdkj dk oqQy ½.k 2] 381-39 djksM+ #i;s FkkA

Hkkjr osQ yksd ½.k dks rhu oxks± esa ck¡Vk tk ldrk gSµ

(1) vkUrfjd ½.k] (2) cká yksd ½.k rFkk (3) vU; nkf;RoA

24-2-1 vkUrfjd ½.k (Internal Debt)

vkUrfjd ½.k esa [kqys cktkj ls m/kj fy;k tkrk gSA bldk eq[; :i esa fuEu izdkj oxhZdj.k fd;k tkrk gSµ

(1) LFkk;h ½.k (Permanent Loans)µbUgsa dksf"kr ½.k (Funded debt) ;k fnukafdr ½.k

(Dated loans) Hkh dgrs gSaA ;s ½.k fuxZeu frfFk ls 12 eghus vFkok vf/d osQ gksrs gSaA bu ½.kksa

osQ vUrxZr vYidkyhu nkf;Roksa (tSlsµVªstjh fcYl) osQ LFkku ij nh?kZdkyhu ½.k tkjh fd;s tkrs gSaA

bl izdkj osQ ½.k izk;% C;kt okys gksrs gSaA

(2) vLFkk;h vFkok pkyw ½.k (Temporary or Floating Loans)µbl izdkj osQ ½.kksa esa fuEufyf[kr

½.k lfEefyr fd;s tkrs gSaµ

(i) jktdks"k fcYl (Treasury Bills)µ;s fcYl Hkkjr ljdkj osQ ?kkVs osQ ctV dh fcy O;oLFkk

osQ eq[; lk/u ekus tkrss gSaA bu fcyksa dh 13 lIrkg dh ifjiDork gksrh gSA ;g fcy cêðs ij tkjh

fd;s tkrs gSa rFkk leewY; (at par) ij vnk fd;s tkrs gSaA

(ii) jktdks"kh; izkfIr;k¡ (Treasury Deposit Receipts)µdks"kkxkj tek jlhnksa dk eq[; mís';

vYidkyhu foÙkh; vko';drkvksa dh iw£r djuk rFkk O;kolkf;d cSadksa dh vfrfjDr rjyrk dks

lesVuk gSA bUgsa 6] 9 rFkk 12 eghus dh ifjiDork osQ fy, osQoy O;kolkf;d cSadksa dks gh tkjh

fd;k tkrk gS rFkk bu ij C;kt dh nj uhph gksrh gSA

(iii) vFkksZizk; ½.k (Ways and Means Loans)µfoÙk dh vLFkk;h iw£r osQ fy, fjtoZ cSad ls

fy;k x;k vYidkyhu ½.k gSA


uksV

yksd foÙk

(iv) fo'ks"k vLFkk;h ½.k (Special Floating Debts)µ;s izfrHkwfr;k¡ (securities) vUrjkZ"Vªh;

eqnzk dks"k] fo'o cSad] vUrjkZ"Vªh; fodkl ifj"kn~ vkSj vU; fo'o foÙkh; laLFkkvksa osQ nkf;Roksa dks

iwjk djus osQ fy, tkjh fd;s tkrs gSaA

(3) vU; nkf;Ro (Other Obligations)µbuesa {kfriwjd ckW.M] izkbt ckW.M~l] y?kq cprsa] jkT; izksfoMsUV

iQ.M bR;kfn lfEefyr gksrs gSaA

vkUrfjd yksd ½.k dk fodkl (Growth of Internal Public Debt)

Hkkjr dk vkUrfjd yksd ½.k tks 1950&51 esa 2]022-36 djksM+ Fkk og 1990&91 esa c<+dj

1] 54] 003-77 djksM+ gks x;kA bl izdkj Hkkjr dk vkUrfjd yksd ½.k 1950&51 osQ eqdkcys 1990&91 esa

yxHkx 76 xquk c<+ x;kA Hkkjr dk fofHkUu o"kks± esa vkUrfjd yksd ½.k vxzfyf[kr lkj.kh }kjk n'kkZ;k x;k gSA

Hkkjr dk vkUrfjd yksd ½.k 2001&2002 (R.E.) esa 9] 13] 061-13 djksM+ #i;s o 2002&2003 (R.E.) esa

10]94]812-93 djksM+ #i;s vkadk x;k gS rFkk o"kZ 2003&2004 dk oqQy vkUrfjd ½.k dk ctV vuqeku

12]19]570-32 djksM+ #i;s gSA Hkkjr esa orZeku yksd ½.k dh fLFkfr vxz rkfydk esa fn[kk;h x;h gSA

D;k vki tkurs gSa LFkk;h ½.k dks dksf"kr ½.k Hkh dgrs gSaA

oqQy vkUrfjd yksd ½.k (djksM+ #i;ksa esa)

o"kZ (ekpZ osQ vUr esa) oqQy vkUrfjd ½.k

1950&51 2]022-30

1980&81 29]008-49

1990&91 1] 54] 003-77

1995&96 3] 07] 868-60

1997&98 3]88]997-78

1998&99 4]58]842-40

1999&2000 7]14]254-23

2000&2001 8] 03] 697-63

2001&2002 9] 13] 061-13

2002&2003 (R.E.) 10] 94] 812-93

2003&2004 (B.E.) 12]19] 570-32

cktkj ½.kksa esa izfro"kZ fo'kq¼ o`f¼µlu~ 1980&81 esa Hkkjr ljdkj ij oqQy cktkj osQ m/kj dk nkf;Ro2] 949-00 djksM+ #i;s dk Fkk ftlesa ls 270-00 djksM+ #i;s dk okfil Hkqxrku dj fn;k x;kA bl izdkj1980&81 eas vkUrfjd Í.k esa fo'kq¼ c<+ksÙkjh 2] 679-00 djksM+ #i;s dh FkhA blh izdkj lu~ 1990&91 eas oqQyvkUrfjd Í.k dk nkf;Ro 8] 988-00 djksM+ Fkk ftlesa ls 987-00 djksM+ okfil Hkqxrku dj fn;k x;kA bl izdkjbl o"kZ esa ljdkj osQ vkUrfjd Í.k esa 8] 001 djksM+ #i;s dh fo'kq¼ o`f¼ gks xbZA fofHkUu o"kks± esa Hkkjr ljdkjosQ vkUrfjd Í.kksa esa fo'kq¼ c<+ksÙkjh vxzfyf[kr lkj.kh }kjk n'kkZ;h tk ldrh gSµ

uksV



vkUrfjd Í.k esa izR;sd o"kZ dh fo'kq¼ o`f¼ (djksM+ #i;ksa esa)

o"kZ cktkj Í.k Í.kksa dk Hkqxrku fo'kq¼ o`f¼(ldy m/kj)

(1) (2) (3) (4)

1971&72 631-47 833-74 257-73

1977&78 1]309-99 124-55 1]185-441980&81 2] 949-00 270-00 2]679-00

1990&91 8] 988-00 987-00 8]001-00

1997&98 43] 390-00 10]891-00 32]499-00

1998&99 79]714-00 14]803-00 64]911-00

1999&2000 86] 608-00 16]331-00 70]277-00

2000&2001 1]00] 206-00 27]275-00 72]931-00

2001&2002 1]14]213-00 26]489-00 87]724-00

2002&2003 (R.E.) 1]27]373-00 27] 420-00 99]953-00

2003&2004 (B.E.) 1]39]887-00 32] 693-00 1]07]194-00

Hkkjr ljdkj dk yksd Í.k (djksM+ #i;ksa esa)

Í.kksa osQ izdkj 1950&51 2001&2002 2002&2003 2003&2004 2004&2005

la'kksf/r ctV vuqeku

1- vkUrfjd ½.k

1- cktkj Í.k 1] 444-95 5]16] 517-48 6]19] 105-46 7] 04]902-01 8] 25] 403-19

2- 91 fnolh; jktdks"kh; gqf.M;k¡ 358-02 5] 046-65 9] 672-88 6] 983-88 25] 983-88

3- fo'ks"k izfrHkwfr;ksa esa tek dh xbZ & 1] 01] 817-95 61] 817-95 & &91 fnolh; jktdks"kh; gqf.M;k¡

4- foØ; ;ksX; izfrHkwfr;ksa esa ifjo£rr & 20] 000-00 55] 000-00 1]16] 817-95 1] 11] 817-95

5- Hkkjrh; fjtoZ cSad dks tkjh vU; & 3] 221-74 3] 595-95 3] 595-95 1]725-23fo'ks"k izfrHkwfr;k¡

6- 14 fnolh; jktdks"kh; gqf.M;ka & 2] 494-27 5] 628-04 5] 628-04 5] 628-04

7- 182 fnolh; jktdks"kh; & 3] 000-00 3] 000-00 3] 000-00 3] 000-00(Treasury Bills) gqf.M;k¡

8- vFkksZik; vfxze & 5]176-00 & & &

9- 364 fnolh; jktdks"kh; gqf.M;k¡ & 16] 584-16 23]122-45 22]996-45 38] 860-45

10- Lo.kZ ckW.M] 1988 & & & &

11- {kfriw£r vkSj vU; ckW.M 6-73 14] 380-86 27] 624-22 45] 547-12 53] 406-84

12- vUrjkZ"Vªh; foÙkh; laLFkkvksa dks 212-60 22] 551-41 23] 616-81 22] 246-20 22]149-44tkjh dh xbZ izfrHkwfr;k¡

13- y?kq cprksa osQ ,ot esa izfrHkwfr;k¡ µ 2] 02]270-61 1] 88] 505-03 2] 02]302-75 2] 03] 652-75

tksM+ vkUrfjd ½.k 2] 022-30 9]13] 061-12 10]20] 688-79 11] 34] 020-35 12] 91] 627-77


uksV

yksd foÙk

24-2-2 cká yksd Í.k (External Public Debt)

,d vkn'kZ fodflr ns'k dks fodkl dh izkjfEHkd voLFkk esa fons'kh lgk;rk dh vf/d vko';drk gksrh gSAbl izdkj dh lgk;rk fons'kksa ls iw¡thxr lk/uksa rFkk vkS|ksfxd dPpk eky [kjhnus osQ fy;s mi;ksx esa yk;htk ldrh gSA Hkkjr dks Hkh vius fu;ksftr vk£Fkd fodkl osQ fy;s fons'kh iw¡th dh vko';drk gqbZ gSA blizdkj Hkqxrku lUrqyu ,oa fofu;ksx vUrjky dh iw£r osQ fy, Hkkjr us cM+h ek=kk eas fons'kksa ls Í.k izkIr fd;kA

lu~ 1950&51 esa Hkkjr ij oqQy cká Í.k Hkkj osQoy 32-03 djksM+ #i;s Fkk tks c<+dj lu~ 1990&91 esa31]524-97 djksM+ #i;s gks x;kA bl izdkj 1950&51 osQ eqdkcys 1990&91 esa cká yksd Í.k ls 100 xqus osQyxHkx dh o`f¼ gks x;hA 2000&2001 osQ ctV vuqeku osQ vuqlkj oqQy cká ½.k 65] 945-23 djksM+ #i;svkadk x;kA ;g c<+dj 2002&2003 (R.E.) esa 57] 649-58 djksM+ #i;s rFkk 2003&2004 (B.E) esa 60]931-12djksM+ #i;s vkadk x;k gSA

cká yksd Í.k (djksM+ #i;s esa)

o"kZ oqQy cká Í.k (lap; o`fÙk esa)

1950&51 32-03

1980&81 10]782-39

1990&91 31]524-97

1995&96 51]248-74

1998&99 57]254-33

1999&2000 58]437-19

2000&2001 65]945-23

2001&2002 71]545]79

2002&2002 (R.E.) 57]649-58

2003&2004 (B.E.) 60]931-12

cká yksd Í.k esa fo'kq¼ o`f¼ (Net Increase in External Public Debt)µHkkjr ljdkj dk lu~1980&81 esa oqQy fons'kh m/kj 1] 728-00 djksM+ #i;s Fkk ftlesa ljdkj us 447-00 djksM+ #i;s dk Í.k okfildj fn;kA bl izdkj bl o"kZ fo'kq¼ fons'kh Í.k 1] 281-00 djksM+ #i;s FkkA lu~ 1990&91 eas cká yksd Í.k5] 339-00 djksM+ #i;s Fkk] ftlesa 2] 158-00 djksM+ #i;s dk okfil Hkqxrku dj fn;kA bl izdkj bl o"kZ fo'kq¼cká yksd Í.k eas 3] 582 djksM+ #i;s dh o`f¼ gqbZA oqQy cká yksd Í.k tks lu~ 2000&2001 osQ ctV vuqekuksaesa 17] 328 djksM+ #i;s vkadk x;k] muesa ls 9] 823-00 djksM+ #i;s okfil Hkqxrku dj fn;k x;k FkkA bl izdkjo"kZ esa 1] 180-00 djksM+ #i;s dh fo'kq¼ cká yksd Í.k esa o`f¼ gqbZA

VkLd Hkkjr ljdkj dk lu~ 1980&81 esa oqQy fons'kh m/kj fdruk Fkk\

uksV



cká yksd Í.k dh izR;sd o"kZ esa fo'kq¼ o`f¼(djksM+ #i;s esa)

o"kZ oqQy cká iquHkqZxrku cká yksd Í.k esayksd Í.k fo'kq¼ o`f¼

(1) (2) (3) (4)

1980&81 1] 728-00 447-00 1] 281-00

1985&86 2]145-00 630-00 1] 515-00

1990&91 5] 339-00 2]158-00 3]181-00

1998&99 10] 015-00 8] 095-00 1] 920-00

1999&2000 9] 893-00 8]713-00 1] 180-00

2000&2001 17] 328-00 9] 823-00 7] 505-00

2001&2002 14]790-00 9]189-00 5] 601-00

2002&2003 11] 713-00 25] 209-00 &13] 496-00

2003&2004 13] 203-00 9] 621-00 3] 582-00

cká yksd Í.k dh lajpuk (Composition of External Debt)

Hkkjr esa cká yksd Í.k dbZ :ikas esa izkIr fd;k tkrk gSA ;s Í.k 'krZ lfgr Í.k] #i;s esa vnk;xh okys Í.k,oa fons'kh eqnzk osQ :i esa vnk;xh okys Í.k gks ldrs gSaA lkekU;r% Ñf"k vkf/D; oLrq,¡ #i;s osQ Hkqxrku osQ:i esa izkIr gqbZA LFkfxr lk[k fonsf'k;ksa }kjk nh x;hA rduhdh lgk;rk Hkh fofHkUu :iksa ,oa fofHkUu ns'kkas }kjkizkIr gbZA Hkqxrku lUrqyu dks Bhd djus osQ fy, vYidkyhu Í.k vUrjkZ"Vªh; eqnzk dks"k ls izkIr gq,A

Hkkjr ljdkj us vUrjkZ"Vªh; foÙkh; laLFkkvksa tSlsµvUrjkZ"Vªh; eqnzk dks"k] vUrjkZ"Vªh; fodkl ,oa iqu£uekZ.k cSad]vUrjkZ"Vªh; Ñf"k fodkl dks"k] ,f'k;u fodkl cSad vkfn ls Hkh cká Í.k izkIr fd;k gSA buosQ vfrfjDr ljdkjus vesfjdk] :l] baXyS.M] dukMk] MsuekoZQ] izQkal ,oa tkiku vkfn ns'kksa ls Í.k vuqnku] oLrq vuqnku ,oa fo'ks"kÍ.k osQ :i esa izkIr fd;k gSA

tgk¡ rd fofHkUu ns'kksa ls ½.k izkIr djus dh ckr gS Hkkjr dks vUrjkZ"Vªh; laLFkkvksa dks NksM+dj vesfjdk lslcls vf/d ½.k izkIr gqvk gSA vUrjkZ"Vªh; laLFkkvksa ls tks ½.k izkIr fd;k tkrk gS mlesa vU; fons'kh ns'kksaosQ eqdkcys jktuSfrd rÙo dk oqQN de n[ky gksrk gS fdUrq vUrjkZ"Vªh; iqu£uekZ.k fodkl cSad ls izkIr gksusokys ½.k dh C;kt nj cgqr Å¡ph gS rFkk vUrjkZ"Vªh; fodkl la?k dks fodflr ns'kksa ls de lgk;rk feyus osQdkj.k og de C;kt ij Í.k FkksM+h ek=kk esa gh ns ikrk gSA ,f'k;u fodkl cSad ,d u;k laxBu gS ftls dks"k,df=kr djus esa le; yxsxkA

24-2-3 vU; nkf;Ro (Other Outstanding Liabilities)

ljdkj osQ Hkh oqQN nkf;Ro gksrs gSa ftudh vnk;xh djuh gksrh gSA bu nkf;Roksa osQ Hkqxrku gsrq ljdkj dks Í.kksadh vko';drk gksrh gSA ;s vU; nkf;Ro rhu oxks± esa ck¡Vs tk ldrs gSaµ

(i) vYi cpr ;kstuk,¡]

(ii) lkoZtfud izksfoMs.V iQ.M ;ksxnku] jkT; izksfoMs.V iQ.M] xSj&ljdkjh izksfoMs.V iQ.M ;ksxnku rFkk

(iii) fjtoZ dks"k rFkk fofHkUu foHkkxksa esa tek jkf'k;k¡A


uksV

yksd foÙk

(i) vYi cpr ;kstuk,¡ (Small Savings Schemes)µHkkjr ljdkj iksLV vkWfiQl cprsa] cSad tek] lap;hle;kfof/] jk"Vªh; cpr l£VfiQosQV rFkk 7&o"khZ; jk"Vªh; cpr i=k vkfn dh lgk;rk ls vYi cprsa ,df=krdjrh gSaA lu~ 1950&51 esa osQoy 336-87 djksM+ #i;s dh vYi cprsa izkIr Fkha tks c<+dj lu~ 1990&91 esa50] 100-18 djksM+ #i;s gks xb±A ;g o"kZ 2002&2003 (R.E.) esa 1] 49]166-07 djksM+ #i;s vYi cpr izkIrgksus dk vuqeku yxk;k x;k Fkk o"kZ 2003&2004 (B.E.) esa 2] 85] 545-63 djksM+ #i;s dk vuqeku gSA

Hkkjr

ljd

kj d

k yksd

Í.k

(djksM+ #

i;ksa esa)

ikfd

Lrku i

jnsu

nkfj;ksa d

ho"kZ

vkUr

fjd Í

.kfons'

kh Í.k

vU; Í

.koqQy Í

.kcd

k;k

osQUnz l

jdkj

vis{

kk iwat

hiw¡t

h rFkk

(foH

kkftr

ij fo'

kq¼ifjO;;

vkSj

Í.k

gksus

ls i

woZ)nkf;Ro

½.kksa dh

vf/drk

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

1950&5

12]022-30

32-03

811-06

2]865-40

µ300-00

2]565-40

µµ2]565-40

1960&6

13]978-00

760-26

1]805-28

6]544-24

µ300-00

6]244-24

µµ6]244-24

1977&7

819]025-29

8]984-74

12]193-92

40]203-95

µ300-00

39]903-95

906]41]0

**38]907-54

1980&8

129]008-49

11]316-35

18]393-38

58]723-22

µ300-00

58]423-22

575-59

**57]847-63

1990&9

11]54]003-00

31]524-97

1]29]029-12

3]14]557-86

µ300-00

3]14]257-86

77]517-56

2]36]740-30

1995&9

63]07]868-96

51]248-74

2]47]115-01

6]06]2332-32

µ300-00

6]05]932-32

µ6]05]932-32

1999&2

000

7]14]254-23

58]437-19

2]48]337-19

10]21]029-38

µ300-00

10]20]729-38

µ10]20]729-38

2000&2

001

8]03]697-63

65]945-23

2]98]898-16

11]68]541-02

µ300-00

11]68]241-02

µ11]68]241-02

2001&2

002

9]13]061-13

71]545-79

3]81]801-51

13]66]408-00

µ300-00

13]66]108-43

µ13]66]108-43

2002&2

003

10]37]163-43

57]649-50

4]67]062-58

15]61]875-51

µ300-00

15]61]575-51

µ15]61]575-51

(R.E

.)

2003&2

004

11]58]639-20

60]931-12

5]60]493-55

17]80]063-87

µ300-00

17]79]763-87

µ17]79]763-87

(R.E

.)

* vUrjkZ"Vªh;

eqnzk dks"k l

s Í.kA

** v

kf/D;

iw¡th O;;

Í.k nkf;

Ro e

sa lfEe

fyr

gSaA

uksV



(ii) izksfoMs.V iQ.M ;ksxnku (Provident Fund Contribution)µHkkjr ljdkj osQ izksfoMs.V iQ.M;ksxnku rhu 'kh"kZdks ls lEcfU/r gSaµ(v) jkT; izksfoMs.V iQ.M ;ksxnku] (c) lkoZtfud izksfoMs.V iQ.M rFkk(l) xSj&ljdkj izksfoMs.V iQ.M osQ fy, fo'ks"k tekA

izksfoMs.V iQ.M ;ksxnku osQ :i eas Hkkjr ljdkj dk tks nkf;Ro 1950&51 esa osQoy 95-05 djksM+ #i;s Fkkog lu~ 1990&91 esa c<+dj 11] 670-34 djksM+ #i;s gks x;kA lu~ 2000&2001 esa bl nkf;Ro dk vuqeku41]723-74 djksM+ #i;s yxk;k x;k FkkA ;g 2002&2003 (R.E.) esa 54] 394-43 djksM+ #i;s rFkk 2003&2004(B.E.) esa 61] 894-43 djksM+ #i;s gks x;kA

(iii) vU; [kkrs esa (Other Accounts)µblesa xSj ljdkjh (Non Government) izksfoMs.V iQ.M fo'ks"ktek jkf'k vkrh gS ;g o"kZ 1950&51 esa 16-00 djksM+ #i;s Fkh tks c<+dj 1990&91 esa 45] 336-43 djksM+ #i;sgks xbZA o"kZ 2000&2001 esa budk 1] 44019-61 djksM+ #i;s dk vuqeku gSA o"kZ 2002&2003 (B.E.) esa1] 77] 466-60 djksM+ #i;s dk o 2003&2004 (B.E.) esa 1] 91] 802-62 djksM+ #i;s dk vuqeku gSA

uksV~l lu~ 1950&51 esa osQoy 336-87 djksM+ #i;s dh vYi cprsa izkIr Fkha tks c<+dj lu~ 1990&91 esa

50] 100-18 djksM+ #i;s gks xb±A

(iv) fjtoZ dks"k ,oa tek jkf'k;k¡ (Reserve Funds and Deposits)µblesa ok£"kd vk; dj tek ;kstukrFkk fo'ks"k tek ;kstuk,¡ ewY; ßkl_ jsyos ,oa iksLV vkWfiQl osQ fjtoZ iQ.M ij C;kt vkfn lfEefyr gksrh gSaAblosQ vfrfjDr LFkkuh; dks"k dh tek rFkk futh tek jkf'k;k¡ ,oa iqjkus Í.kksa ij xSj&nkos Hkqxrku Hkh lfEefyrgksrs gSaA lu~ 1950&51 esa ;gk¡ bl en osQ nkf;Ro osQ fy, 36] 305 djksM+ #i;s dk Í.k izkIr fd;k x;kFkkA og c<+dj lu~ 1990&91 esa 21] 922-17 djksM+ #i;s gks x;kA o"kZ 2000&2001 osQ fy, bldk vuqeku58] 535-19 djksM+ #i;s gSA 2002&2003 (R.E.) esa ;g c<+dj 86] 035-48 djksM+ #i;s gqvk rFkk o"kZ2003&2004 (B.E.) dk vuqeku 1] 01] 250-87 djksM+ #i;s dk gSA

oqQy vU; nkf;Ro (lap; o`fÙk) (djksM+ #i;ksa esa)

lkoZtfudizksfoMs.V fjtoZ dks"k

o"kZ vYi cprsa iQ.M ,oa jkT; vU; [kkrs ,oa tek oqQy ;ksxizksfoMs.V iQ.M jkf'k;k¡

(1) (2) (3) (4) (5) (6)

1950&51 336-87 95]05 16-10 363-05 811-07

1960&61 969-99 289-14 262-23 283-02 1]805-28

1990&91 50]100-18 11] 670-34 45] 336-43 21] 922-17 1] 29] 029-12

1998&99 1] 76] 220-92 30] 237-47 1] 26] 802-38 41] 594]76 3]74] 885-53

1999&2000 29] 591-64 36]814-03 1] 34] 424-62 47] 507-67 2] 48]337-96

2000&2001 54] 619-62 41]723-74 1] 44] 019-61 58]535-19 2] 98] 898-16

2001&2002 98] 617-28 45] 894-43 1] 64]156-95 73]132-85 3] 81] 801-51

2002&2003 1] 49]166-07 54] 394-43 1] 77] 466-60 86] 035-48 4] 67] 062-58

2003&2004 2] 05] 545-63 61] 894-43 1] 91]802-62 1]01]250] 87 5] 60] 493-55


uksV

yksd foÙk

Hkkjrh; vFkZO;oLFkk ij yksd Í.k Hkkj (Burden of Public Debt on Indian Economy)

Hkkjrh; vFkZO;oLFkk ij yksd Í.k dk Hkkj c<+rk tk jgk gS] bl lEcU/ esa fo'ks"kdj laln] fo/ku lHkkvksa ,oavU; eapksa ij okn&fookn dk fo"k; jgk gS fd Hkkj esa yksd Í.k izkIr djus dh vf/dre lhek vk pqdh gS]vc vkxs Í.k dk Hkkj u c<+k;k tk,A ;g bl rF; ij vk/kfjr gS fd yksd Í.k vf/d ek=kk esa fy;k tkpqdk gS vkSj bldk Hkkj fnu&izfrfnu c<+rk tk jgk gSA Hkkjrh; lafo/ku dh /kjk 292 esa ;g fuf'pr gS fdlaln dks ljdkj osQ fy, yksd Í.k izkIr djus dh ,d vf/dre lhek ck¡/ nsuh pkfg,A fdUrq nqHkkZX;o'k lalnus vHkh rd bl izdkj dk dksbZ dkuwu ugha cuk;k gS tks ljdkj dks yksd Í.k izkIr djus esa ,d vf/drelhek esa ck¡/ nsA bl izdkj dk loky vuqeku lfefr (Estimate Committee) us viuh 20oha fjiksVZ esamBk;k FkkA bl lEcU/ esa foÙk eU=kky; us vf/dre lhek u ck¡/us osQ i{k eaaas fuEu roZQ izLrqr fd;s gSaµ

(1) ljdkj yksd Í.k dh ek=kk dk o.kZu viuh iapo"khZ; ;kstuk rFkk ctV esa djrh gSA laln tc iapo"khZ;;kstukvksa rFkk ctV ij cgl djrh gS] ml le; yksd Í.k izkIr djus ij fu;U=k.k yxk ldrh gS_

(2) yksd Í.k osQ lEcU/ esa dksbZ Hkh vf/dre lhek fuf'pr djuk O;kogkfjd ugha gksxk_

(3) vkUrfjd Í.k dh lhek rks fjtoZ cSad fuf'pr dj ldrk gS fdUrq fons'kh Í.k osQ lEcU/ esa ;g lEHkougha gSA

vkUrfjd yksd Í.k dk Hkkj (Burden of Interest of Internal Public Debt)

vkUrfjd yksd Í.k osQ orZeku vkdkj ls vFkZO;oLFkk ij Hkkj gS ;k ugha] bldk ijh{k.k jk"Vªh; vk;] lkoZtfudjktLo rFkk lkoZtfud O;; osQ lEcU/ esa djsaxsµ

(1) jk"Vªh; vk; rFkk yksd Í.k (National Income and Public Debt)µjk"Vªh; vk; yksd Í.k osQHkkj dh foospuk osQ lUnHkZ eaas egÙoiw.kZ dkjd gSA ;fn yksd Í.k esa o`f¼ gksus ls jk"Vªh; vk; esa o`f¼ gksrhgS rks dksbZ ijs'kkuh dh ckr ugha gS vkSj ;fn yksd Í.k dh o`f¼ nj jk"Vªh; vk; o`f¼ ls vf/d gS rks ogvFkZO;oLFkk osQ fy, Hkkj gSA ge bldh foospuk layXu rkfydk esa djsaxsµ

jk"Vªh; vk; esa vkUrfjd yksd Í.k vuqeku (djksM+ #i;ksa esa)

pkyw dherksa ij vkUrfjd yksd Í.ko"kZ oqQy vkUrfjd jk"Vªh; vk; dk jk"Vªh; vk; esa

yksd Í.k (G.N.P) izfr'kr

(1) (2) (3) (4)

1950&51 2]002-30 9]157-00 22-06»

1960&61 3] 978-00 13] 999-00 28-90»

1980&81 29] 008-49 1] 13] 907-00 26] 55»

1990&91 1] 54] 004-00 2]91] 647-00 19-00»

1998&99 4]59] 696-32 15] 83]159-00 29-00»

1999&2000 7] 14] 254-23 17] 46] 501-00 40-00»

2000&2001 8] 03] 697-63 19] 00] 310-00 42-00»

2001&2002 9] 13] 061-13 20] 81] 350-00 43-00»

lu~ 1951 esa jk"Vªh; vk; esa vkUrfjd yksd Í.k dk izfr'kr 22 Fkk tks c<+dj 1990&91 esa 52-00 izfr'krgks x;kA ,d egÙoiw.kZ rF; ;g gS fd bl vuqikr esa 1950&51 ls fujUrj o`f¼ gksrh tk jgh gSA bl rF; dh

uksV



;fn nwljs fodflr ns'kksa tSlsµbaXyS.M (78-8»)] vk;jyS.M (68»)] vesfjdk (41-2») rFkk vkLVªsfy;k(40-8») vkfn ls rqyuk dh tk, rks ikrs gSa fd Hkkjr dk vkUrfjd yksd Í.k dk Hkkj vf/d ugha gSA fdUrqHkkjr ,d vYifodflr ns'k gSA bldh rqyuk fodflr ns'kksa ls djuk mi;qDr ugha gSA

fdUrq nwljs vFkZ'kkfL=k;ksa dk dguk gS fd ;fn jk"Vªh; vk; esa o`f¼ nj rFkk yksd Í.k esa o`f¼ nj esa rqyuk djsarks ikrs gSa fd yksd Í.k dh o`f¼ nj jk"Vªh; vk; dh o`f¼ nj ls vf/d gSA ,slh fLFkfr esa ;g dgk tk ldrkgS fd Hkkjr esa yksd Í.k dk Hkkj vf/d gSA

;|fi yksd Í.k dh o`f¼ nj jk"Vªh; vk; ls vf/d gS] fdUrq leL;k yksd Í.k osQ c<+us dh ugha gS cfYdjk"Vªh; vk; dh de o`f¼ nj dh gSA vr% yksd Í.k dh o`f¼ nj dks fu;fU=kr djus osQ fy, jk"Vªh; vk; esao`f¼ nj c<+kuk cgqr vko';d gS rFkk yksd Í.k dk Hkkj djuk Hkh vko';d gSA

(2) vkUrfjd yksd Í.k ij C;kt nj ,oa jk"Vªh; vk; (Interest on Internal Debt and

National Income)µtgk¡ rd vkUrfjd yksd Í.k ij C;kt nj ,oa jk"Vªh; vk; esa lEcU/ dk iz'u gSljdkj }kjk jk"Vªh; vk; osQ :i esa C;kt nj osQ Hkqxrku esa fujUrj o`f¼ gks jgh gS] ftls fuEukafdr rkfydk }kjkn'kkZ;k tk ldrk gSµ

jk"Vªh; vk; esa vkUrfjd yksd Í.k osQ C;kt dk vuqikr (djksM+ #i;ksa esa)

o"kZ vkUrfjd yksd Í.k jk"Vªh; vk; jk"Vªh; vk; o C;ktij C;kt dk Hkqxrku (G.N.P) Hkqxrku dk izfr'kr

(1) (2) (3) (4)

1950&51 32-40 9] 157-00 0-35

1960&61 118-80 13] 999-00 0-75

1977&78 1] 521-34 80] 493-00 1-90

1980&81 2] 604-00 1]13] 882-00 2-34

1990&91 21] 471-00 2] 91] 647-00 7-36

1998&99 77] 882-00 15] 83] 159-00 5-0

1999&2000 90] 249-00 17] 46] 501-00 5-0

2000&2001 99] 314-00 19] 00] 310-00 5-2

2001&2002 1] 07] 460-00 20] 81] 350-00 5-1

rkfydk ls Li"V gS fd jk"Vªh; vk; o C;kt Hkqxrku dk izfr'kr fujUrj c<+rk tk jgk gSA lu~ 1950&51 esa ;gvuqikr 0-35 izfr'kr Fkk tks c<+dj 1980&81 esa 2-34 izfr'kr gks x;k rFkk ;g vkxs osQ o"kks± esa fujUrj c<+dj1990&91 esa 7-36 izfr'kr gks x;kA bl izdkj Li"V gS fd vkUrfjd yksd Í.k dk Hkkj c<+rk tk jgk gS fdUrqyksd Í.k dh C;kt dh nj dk T;knk Hkkj ugha gS D;ksafd ljdkj cktkj dh rqyuk esa cgqr de C;kt nj ijm/kj ysrh gSA fiQj Hkh yksd Í.k osQ Hkkj dks vf/d gh dgk tk ldrk gS] D;ksafd jk"Vªh; vk; dh o`f¼ njde gS ftldh otg ls jk"Vªh; vk; o C;kt Hkqxrku dk vuqikr vFkok izfr'kr c<+rk tk jgk gSA

D;k vki tkurs gSa lu~ 1951 esa jk"Vªh; vk; esa vkarfjd yksd ½.k dk izfr'kr 22» Fkk tks c<+dj

1990&91 esa gks 52% gks x;kA


uksV

yksd foÙk

(3) dj vkxe rFkk Í.k lsok;sa (Tax Revenue and Debt Services)µyksd Í.k dk Hkkj vkf[kjdkjdj dks c<+kus esa lgk;d gksrk gS D;ksafd blosQ Hkqxrku osQ fy, foÙkh; izcU/ turk ls dj olwy }kjk gh fd;ktkrk gSA bl izdkj dk vkxe Í.k Hkkj dks fu/kZfjr djus dk egÙoiw.kZ dkjd gSA vxzkafdr rkfydk esa bls Li"Vfd;k x;k gSµ

dj vkxe dk C;kt Hkqxrku vuqikr(Ratio of Interest to Tax Revenue) (djksM+ #i;ksa esa)

o"kZ C;kt Hkqxrku dj jktLo dj jktLo o C;ktHkqxrku dk izfr'kr

(1) (2) (3) (4)

1950&51 32-40 314-60 9-50

1960&61 118-00 703-60 16-90

1977&78 1] 512-34 7] 060-28 21-50

1980&81 2] 604-00 9] 358-00 27-05

1990&91 21] 471-00 42] 978-00 49-90

1997&98 65] 637-00 95] 672-00 60-10

1999&2000 90] 249-00 1] 71] 752-00 53-00

2000&2001 99]314-00 1] 88] 603-00 52-00

2001&2002 1] 07] 460-00 1] 87] 060-00 56-00

2002&2003 (R.E.) 1] 15] 994-00 2] 21] 918-00 52-00

2003&2004 (B.E.) 1] 23] 223-00 2] 51] 527-00 48-00

rkfydk ls Li"V gS fd dj dk C;kt Hkqxrku vuqikr lu~ 1950&51 ls fujUrj c<+rk tk jgk gSA 1950&51 esa

;g vuqikr osQoy 9-50 izfr'kr Fkk tks c<+dj 1980&81 esa 27-05 izfr'kr gks x;kA vkxs osQ o"kks± eas Hkh ;g

vuqikr c<+rk pyk x;k vkSj 1990&91 esa ;g vuqikr c<+dj 49-90 izfr'kr gks x;kA ;g izfr'kr 1997&98

esa 60-0» o 1999&2000 esa 61-0» gks x;k blls Li"V gS fd Hkkjr esa lkoZtfud vkUrfjd Í.k dk Hkkj c<+rk

tk jgk gSSA

vc o"kZ 2000&2001 ls vkUrfjd Í.k dk Hkkj oqQN de gksrk fn[kkbZ iM+ jgk gS D;ksafd ljdkjh izfrHkwfr;ksa

ij C;kt nj de gqbZ gSA vr% jktLo vk; dk de Hkkx C;kt dh vnk;xh esa tkus yxk gSA ;g bl ckr dks

Li"V djrh gS fd ftruh C;kt dh nj vf/d gksaxh mruk gh Í.k dk Hkkj vf/d gksxk rFkk C;kt dh nj de

gksus ij blosQ foijhr fLFkfr gksxhA

fdUrq ;fn lkoZtfud Í.k dk iz;ksx miyC/ lk/uksa osQ vf/dre mi;ksx djosQ vk£Fkd fodkl fd;k tk jgk

gS rks ;g Í.k dk Hkkj vf/d eglwl ugha gksxkA vr% vko';drk bl ckr dh gS fd ,d rjiQ Í.k osQ Hkkj

dks de fd;k tk, vkSj nwljh vksj bldk iz;ksx fodkl dk;ks± esa fd;k tk,A fodkl dk;Z ,sls gksa tks ns'k dk

mRiknu 'kh?kz c<+kus esa lgk;d gksaA

uksV



(4) C;kt Hkqxrku dk lkoZtfud O;; eas vuqikr (Ratio of Interest Payments to Public

Expenditure)µC;kt Hkqxrku dk lkoZtfud O;; eas vuqikr Hkh Í.k lsok;kas osQ Hkkj dk ,d egÙoiw.kZ

dkjd gSA fuEu rkfydk esa ;g Li"V fd;k x;k gSµ

uhps nh xbZ rkfydk ls Li"V gS fd jktLo [kkrs esa C;kt Hkqxrku osQ vuqikr esa fujUrj o`f¼ gks jgh gSA lu~

1950&51 esaa ;g vuqikr 9 izfr'kr Fkk og lu~ 1980&81 esa c<+dj 18-00 izfr'kr gks x;kA bl le;kfof/ osQ

i'pkr~ Hkh ;g vuqikr fujUrj c<+rk tk jgk gSA ;g vuqikr 1990&91 esa c<+dj 29-20 izfr'kr gks x;kA lu~

1998&99 esa ;g izfr'kr c<+dj 31-11» o 1999&2000 esa ;g izfr'kr 41-00» gks x;kA bl izdkj ;g c<+k

gqvk vuqikr bl ckr dks Li"V djrk gS fd yksd Í.k dk Hkkj fujUrj c<+rk tk jgk gSA

;g rkfydk ;g Hkh crkrh gS fd lkoZtfud O;; dk cgqr cM+k Hkkx C;kt Hkqxrku eas fd;k tkrk gSA vxj ;g

O;; yksd Í.kksa dh vnk;xh esa u O;; fd;k tkrk rks fodkl dk;ks± ij fd;k tkrkA

C;kt Hkqxrku dk lkoZtfud O;; esa vuqikr(Ratio of Interest Payment and Revenue Public Expenditure)

(djksM+ #i;ksa eas)

o"kZ C;kt Hkqxrku jktLo [kkrs esa jktLo [kkrs dkoqQy lkoZtfud O;; C;kt Hkqxrku izfr'kr

(1) (2) (3) (4)

1950&51 32-40 346-00 9-00»

1960&61 118-80 926-00 9-84»

1965&66 183-20 1] 974-00 9-20»

1977&78 1] 521-34 9] 362-29 16-20»

1980&81 2] 604-00 14] 410-00 18-00»

1990&91 21] 471-00 73] 516-00 29-20»

1996&97 59] 478-00 1] 58] 933-00 36-80»

1999&2000 90] 249-00 2] 49] 078-00 41]00»

2000&2001 99] 314-00 2] 77] 839-00 39-50»

2001&2002 1] 07] 460-00 3] 01] 611-00 36-00»

2002&2003 1] 15] 994-00 3] 41] 648-00 35-00»

2003&2004 1] 23] 223-00 3] 66] 227-00 34-50»

o"kZ 2000&2001 ls Í.k dk Hkkj de gksrk fn[kkbZ iM+ jgk gS D;ksafd C;kt Hkqxrku vkSj lkoZtfud O;; dkvuqikr de gks jgk gSa D;ksafd C;kt nj de gks tkus ls Hkqxrku dh ek=kk o vuqikr Hkh de gks x, gSaA

(5) yksd Í.k rFkk ifjlEifÙk fuekZ.k (Public Debt and Assest creation)µvFkZO;oLFkk ijlkoZtfud Í.k dk Hkkj bl ij Hkh fuHkZj djrk gS fd bu Í.kksa dk mi;ksx fdl izdkj ls fd;k x;k gSAmnkgj.kkFkZ] ;fn c<+rs gq, yksd Í.k dh {kfriw£r ifjlEifÙk fuekZ.k ls gks tkrh gS rks yksd Í.k dk Hkkj deeglwl gksrk gSA Hkkjr esa T;knkdj vkUrfjd Í.kksa ls izkIr iw¡th dk iz;ksx lkoZtfud {ks=k esa iw¡th fuekZ.k djusosQ fy;s fd;k x;k gSA vxz rkfydk esa ;g n'kkZ;k x;k gS fd lu~ 1990&91 eas Hkkjr dk yksd Í.k dk oqQynkf;Ro 3] 14] 257-81 djksM+ #i;s Fkk] muesa ls 2] 36] 740-30 djksM+ #i;s dk iz;ksx iw¡thxr lEifÙk dks fuekZ.k


uksV

yksd foÙk

djus eas iz;ksx fd;k x;kA bl izdkj ljdkj ij 77]5170-56 djksM+ #i;s dk vfrfjDr nkf;Ro jg x;kA blizdkj Li"V gS fd Hkkjrh; vFkZO;oLFkk ij yksd Í.k dk cqjk izHkko ugha iM+ jgk gSA bl nkf;Ro dks vf/dHkkj osQ :i esa ugha vkadk tkuk pkfg,A

VkLd C;kt Hkqxrku dk lkoZtfud O;; esa vuqikr dks Li"V djsaA

yksd Í.k rFkk iw¡thxr O;; (djksM+ #i;ksa esa)

iw¡thxr O;; ijyksd Í.k osQ jkT;ksa rFkk ;w- vfrfjDr nkf;Ro

o"kZ :i esa oqQy Vh- dks Í.k rFkk ½.k (jkT;ksa oqQy ;ksxnkf;Ro rFkk iw¡thxr O;; rFkk ;w-Vh- dks

fn;k x;k vfxze)

(1) (2) (3) (4) (5)

1950&51 2] 565-40 1] 709-69 856-71 2] 566-40

1980&81 58] 998-36 58] 998-81 µ 58] 998-81

1990&91 3]14] 257-81 2] 36] 740-30 77] 517-56 3]14] 257-86

1995&96 6] 05] 932-32 3]96] 978-88 2]08] 953-47 6] 05] 932-35

1996&97 6] 68] 518-99 4] 33] 129-57 2] 42] 246-31 6] 75] 375-88

1999&2000 10] 20] 729-00 6] 07] 705-47 4] 13] 023-91 10] 20] 729-38

2000&2001 11] 68] 241-02 6]76] 581-12 4] 91] 659-90 11] 68] 241-02

2001&2002 13] 66] 108-43 7] 60] 592-44 6] 05] 515-99 13] 66] 108-43

2002&2003 15] 61] 575-51 8] 54] 760-18 7] 06] 815-33 15] 61] 575-51

2003&2004 17] 79] 763-00 9] 56] 444-48 8] 23] 319-39 17] 79] 763-87

fons'kh Í.k Hkkj (Burden of External Debt)

vkUrfjd Í.k dh Hkk¡fr ljdkj dk fons'kh Í.k Hkh rsth ls c<+k gS vkSj blosQ ifj.kkeLo:i mldk Hkqxrkudk Hkkj Hkh c<+rk tk jgk gSA fons'kh Í.k dk Hkqxrku djuk vius vki esa ,d tfVy leL;k gS D;ksafd blosQvnk djus esa u osQoy ns'k dh oLrqvksa ,oa lsokvksa dk nwljs ns'k esa LFkkukUrj.k gksrk gS cfYd ns'k osQ ukxfjdksadh Ø; 'kfDr esa Hkh fxjkoV vk tkrh gS ftldk mi;ksx ns'k esa miHkksx vFkok fofu;ksx c<+kus esa gks ldrk gSAblosQ vfrfjDr bldk izHkko ctV fØ;kvksa ,oa Hkqxrku lUrqyu ij Hkh iM+rk gSA #i;s dk fons'kh eqnzkvksa esaizfrLFkkiu ns'k osQ Hkqxrku lUrqyu ij cqjk izHkko Mkyrk gS D;kasfd fu;kZr vkf/D; rks osQoy fons'kh Í.k osQHkqxrku esa gh 'kksf"kr gks tkrk gSA ljdkj dks tc fons'kh Í.k dk Hkqxrku djuk gksrk gS rks mldks vius fofu;ksxrFkk fodkl dk;ZØeksa esa dVkSrh djuh iM+rh gSA

Hkkjr ljdkj }kjk fons'kh Í.k Hkqxrku izFke iapo"khZ; ;kstuk osQ vUr esa 13-5 djksM+ #i;s Fkk tks r`rh; iapo"khZ;;kstuk osQ vUr esa c<+dj 237-00 djksM+ #i;s gks x;kA blh nkSjku oqQy Í.k lsokvkas dk 'kqYd (vFkkZr iw¡thrFkk C;kt) 23-6 djksM+ #i;s ls c<+dj 542-6 djksM+ #i;s gks x;kA lu~ 1989&90 esa oqQy C;kt Hkqxrku c<+dj3] 566-00 djksM+ #i;k gks x;k rFkk oqQy Í.k lsok;sa 'kqYd 8] 864-00 djksM+ #i;s gks x;kA fofHkUu ;kstukvksa,oa o"kks± esa cká Í.k lsok,¡ layXu rkfydk esa n'kkZ;h x;h gSaA

uksV



cká Í.k lsok,¡

vof/ ifj'kks/u C;kt Hkqxrku oqQy Í.k lsok,¡

1- izFke ;kstuk 10-5 13-5 23-5

2- f}rh; ;kstuk 55-2 64-2 119-4

3- r`rh; ;kstuk 305-6 237-0 542-7

4- 1977&78 524-7 271-3 796-0

5- 1980&81 517-8 286-1 803-9

6- 1987&88 3] 658-00 2] 254-00 5] 912-00

7- 1988&89 4] 298-00 2]709-00 7] 007-00

8- 1989&90 4] 898-00 3] 566-00 8] 864-00

* vk£Fkd losZ

rkfydk ls Li"V gS fd cká Í.k osQ C;kt Hkqxrku dh jkf'k cM+h ek=kk esa c<+rh tk jgh gS ftldk gekjs HkqxrkulUrqyu ij izfrowQy izHkko iM+ jgk gSA Hkkjr ljdkj dfBu 'krks± ij vkSj vf/d cká ½.k ugha ys ldrhA ckáÍ.k lsokvksa osQ cnys 'kqYd pqdkus osQ fy, fu;kZrksa dks izksRlkgu ,oa vk;kr izfrLFkkiuk djuk gksxkA Hkkjrvk;krksa osQ izfrLFkkiu osQ fy, dfBu iz;kl dj jgk gSA



6. ekpZ] 1947 esa Hkkjr ljdkj dk oqQy yksd Í.k fdruk Fkk\

(v) 2] 381-39 djksM+ ` (c) 3] 381-39 djksM+ `

(l) 4] 381-39 djksM+ ` (n) 5] 381-39 djksM+ `A

7. Hkkjr osQ yksd Í.k dks fdrus oxks± esa ck¡Vk tk ldrk gS\

(v) ,d (c) nks(l) rhu (n) pkjA

8. LFkk;h Í.k dks vU; fdl Í.k osQ :i esa tkuk tkrk gS\

(v) vLFkk;h (c) lkoZtfud

(l) dksf"kr (n) LFkk;hA

9. Hkkjrh; vFkZO;oLFkk ij yksd Í.k osQ Hkkj esa D;k ifjorZu gks jgk gS\

(v) ?kVrk tk jgk gS (c) leku gS

(l) vleku gS (n) c<+rk tk jgk gSA

10. yksd Í.k dk Hkkj D;k c<+kus esa lgk;d gS\

(v) dj (c) vk;

(l) O;; (n) ykHkA


• f}rh; fo'o;q¼ dh vof/ esa Hkkjr dks vius LV²yx ½.kksa dks pqdkus dk volj feyk] ;|fi bl dk;ZosQ fy, fodkl dk;ks± dk tks cfynku fd;k x;k] og de cM+k ugha FkkA ;q¼dky esa Hkkjr us baXyS.M


uksV

yksd foÙk

dks Hkkjh ek=kk esa lSfud ,oa vlSfud lkexzh dk fu;kZr fd;k] ftlosQ Hkqxrku esa gesa Hkkjrh; fjtoZ cSaddh frtksfj;ksa esa j[kus dks osQoy LV²yx ifjlEifÙk;k¡ (sterling assets) gh feyhaA

• ekpZ] 1947 esa Hkkjr ljdkj dk oqQy yksd ½.k 2] 381-39 djksM+ #i;s FkkA lu~ 1946 esa Hkkjr osQfoHkktu osQ dkj.k vfoHkkftr Hkkjr ljdkj dh ifjlEifÙk;ksa rFkk ns;rkvksa (assets and liabilities)

dks ck¡Vus dh leL;k mB [kM+h gqbZA

• dks"kkxkj tek jlhnksa dk eq[; mís'; vYidkyhu foÙkh; vko';drkvksa dh iw£r djuk rFkk O;kolkf;dcSdksa dh vfrfjDr rjyrk dks lesVuk gSA bUgsa 6] 9 rFkk 12 eghus dh ifjiDork osQ fy, osQoyO;kolkf;d cSadksa dks gh tkjh fd;k tkrk gS rFkk bu ij C;kt dh nj uhph gksrh gSA

• Hkkjr dk vkUrfjd yksd ½.k tks 1950&51 esa 2]022-36 djksM+ Fkk og 1990&91 esa c<+dj1] 54] 003-77 djksM+ gks x;kA bl izdkj Hkkjr dk vkUrfjd yksd ½.k 1950&51 osQ eqdkcys 1990&91esa yxHkx 76 xquk c<+ x;kA

• lu~ 1980&81 esa Hkkjr ljdkj ij oqQy cktkj osQ m/kj dk nkf;Ro 2] 949-00 djksM+ #i;s dk Fkk ftlesals 270-00 djksM+ #i;s dk okfil Hkqxrku dj fn;k x;kA bl izdkj 1980&81 eas vkUrfjd Í.k esafo'kq¼ c<+ksÙkjh 2] 679-00 djksM+ #i;s dh FkhA

• ,d vkn'kZ fodflr ns'k dks fodkl dh izkjfEHkd voLFkk esa fons'kh lgk;rk dh vf/d vko';drkgksrh gSA bl izdkj dh lgk;rk fons'kksa ls iw¡thxr lk/uksa rFkk vkS|ksfxd dPpk eky [kjhnus osQ fy;smi;ksx esa yk;h tk ldrh gSA

• lu~ 1950&51 esa Hkkjr ij oqQy cká Í.k Hkkj osQoy 32-03 djksM+ #i;s Fkk tks c<+dj lu~ 1990&91esa 31] 524-97 djksM+ #i;s gks x;kA bl izdkj 1950&51 osQ eqdkcys 1990&91 esa cká yksd Í.k ls100 xqus osQ yxHkx dh o`f¼ gks x;hA

• Hkkjr ljdkj dk lu~ 1980&81 esa oqQy fons'kh m/kj 1] 728-00 djksM+ #i;s Fkk ftlesa ljdkj us447-00 djksM+ #i;s dk Í.k okfil dj fn;kA bl izdkj bl o"kZ fo'kq¼ fons'kh Í.k 1] 281-00 djksM+#i;s FkkA

• Hkkjr esa cká yksd Í.k dbZ :ikas esa izkIr fd;k tkrk gSA ;s Í.k 'krZ lfgr Í.k] #i;s esa vnk;xhokys Í.k ,oa fons'kh eqnzk osQ :i esa vnk;xh okys Í.k gks ldrs gSaA lkekU;r% Ñf"k vkf/D; oLrq,¡#i;s osQ Hkqxrku osQ :i esa izkIr gqbZA

• Hkkjr ljdkj us vUrjkZ"Vªh; foÙkh; laLFkkvksa tSlsµvUrjkZ"Vªh; eqnzk dks"k] vUrjkZ"Vªh; fodkl ,oaiqu£uekZ.k cSad] vUrjkZ"Vªh; Ñf"k fodkl dks"k] ,f'k;u fodkl cSad vkfn ls Hkh cká Í.k izkIr fd;k gSA

• tgk¡ rd fofHkUu ns'kksa ls ½.k izkIr djus dh ckr gS Hkkjr dks vUrjkZ"Vªh; laLFkkvksa dks NksM+dj vesfjdkls lcls vf/d ½.k izkIr gqvk gSA vUrjkZ"Vªh; laLFkkvksa ls tks ½.k izkIr fd;k tkrk gS mlesa vU;fons'kh ns'kksa osQ eqdkcys jktuSfrd rÙo dk oqQN de n[ky gksrk gS fdUrq vUrjkZ"Vªh; iqu£uekZ.k fodklcSad ls izkIr gksus okys ½.k dh C;kt nj cgqr Å¡ph gS rFkk vUrjkZ"Vªh; fodkl la?k dks fodflr ns'kksals de lgk;rk feyus osQ dkj.k og de C;kt ij Í.k FkksM+h ek=kk esa gh ns ikrk gSA

• Hkkjrh; vFkZO;oLFkk ij yksd Í.k dk Hkkj c<+rk tk jgk gS] bl lEcU/ esa fo'ks"kdj laln] fo/kulHkkvksa ,oa vU; eapksa ij okn&fookn dk fo"k; jgk gS fd Hkkj esa yksd Í.k izkIr djus dh vf/drelhek vk pqdh gS] vc vkxs Í.k dk Hkkj u c<+k;k tk,A ;g bl rF; ij vk/kfjr gS fd yksd Í.kvf/d ek=kk esa fy;k tk pqdk gS vkSj bldk Hkkj fnu&izfrfnu c<+rk tk jgk gSA

• lu~ 1951 esa jk"Vªh; vk; esa vkUrfjd yksd Í.k dk izfr'kr 22 Fkk tks c<+dj 1990&91 esa 52-00izfr'kr gks x;kA ,d egÙoiw.kZ rF; ;g gS fd bl vuqikr esa 1950&51 ls fujUrj o`f¼ gksrh tk jghgSA bl rF; dh ;fn nwljs fodflr ns'kksa tSlsµbaXyS.M (78-8»)] vk;jyS.M (68»)] vesfjdk

uksV



(41-2») rFkk vkLVªsfy;k (40-8») vkfn ls rqyuk dh tk, rks ikrs gSa fd Hkkjr dk vkUrfjd yksdÍ.k dk Hkkj vf/d ugha gSA

• vkUrfjd Í.k dh Hkk¡fr ljdkj dk fons'kh Í.k Hkh rsth ls c<+k gS vkSj blosQ ifj.kkeLo:i mldkHkqxrku dk Hkkj Hkh c<+rk tk jgk gSA fons'kh Í.k dk Hkqxrku djuk vius vki esa ,d tfVy leL;kgS D;ksafd blosQ vnk djus esa u osQoy ns'k dh oLrqvksa ,oa lsokvksa dk nwljs ns'k esa LFkkukUrj.k gksrkgS cfYd ns'k osQ ukxfjdksa dh Ø; 'kfDr esa Hkh fxjkoV vk tkrh gS ftldk mi;ksx ns'k esa miHkksx vFkokfofu;ksx c<+kus esa gks ldrk gSA


• fo/kue.My (Legislature)µjkT; osQ nksuksa lnuksa] fo/ku lHkk vkSj fo/ku ifj"kn~ dk lkewfgdukeA

• leewY; (At par)µleku HkkoA


1- Hkkjr esa yksd ½.k osQ fodkl osQ bfrgkl dk laf{kIr ifjp; nsaA

2- Hkkjr esa yksd ½.k dks fdrus oxks± esa ck¡Vk tk ldrk gS\ izR;sd dk laf{kIr ifjp; nsaA

3- cká yksd ½.k dh lajpuk dk o.kZu djsaA

4- dj vkxe rFkk ½.k lsokvksa dks Li"V djsaA

5- vYi cpr ;kstuk,¡ D;k gS\


1. ;q¼ 2. 1939 3. 736 4. fo'o;q¼

5. LV²yx 6. (v) 7. (l) 8. (l)

9. (n) 10 (v)A










uksV

yksd foÙk

bdkbZµ25: Hkkjrh; dj iz.kkyh(Indian Tax System)


mís'; (Objectives)


25.1 Hkkjrh; dj iz.kkyh osQ eq[; y{k.k (Salient Features of Indian Tax System)

25.2 Hkkjrh; dj lajpuk (Indian Tax Structure)





mís'; (Objectives)


• Hkkjrh; dj iz.kkyh osQ eq[; y{k.kksa ls voxr gksus esaA

• Hkkjrh; dj dh lajpuk dks le>us esaA

• osQUnz ljdkj dh vk; osQ Ïksr dks tkuus gsrqA

• jkT; ljdkjksa osQ eq[; djksa dh tkudkjh izkIr djus esaA

• LFkkuh; 'kklu osQ eq[; djksa dks Li"V djus gsrqA


Hkkjrh; dj iz.kkyh esa Lora=krk izkfIr osQ ckn lektoknh vFkZO;oLFkk dh LFkkiuk osQ mís'; ls vk; dhfo"kerkvksa dks de djus ij cy fn;k x;kA blh mís'; ls Hkkjrh; dj iz.kkyh dks izxfr'khy djkjksi.k lajpukij osQfUnzr fd;k x;kA

Hkkjr esa izR;{k ,oa vizR;{k nksuksa gh izdkj osQ dj yxk, tkrs gSa ftlls izR;sd O;fDr ij djksa dk oqQN&u&oqQNHkkj iM+rk gSA Hkkjr esa la?kh; foÙk O;oLFkk gS ftlosQ vuqlkj lafo/ku esa osQUnz rFkk jkT;ksa osQ vk; osQ lk/uksadk Li"V mYys[k fd;k x;k gSA

Ñf"k vk; dks NksM+dj vU; Ïksrksa ls izkIr tks dj osQUnzh; ljdkj }kjk yxk;k tkrk gS] mls vk;&dj dgrs gSaA

tgk¡ rd vk;&dj forj.k ij izHkko dk iz'u gS] bls dkiQh izHkko'khy Lohdkj fd;k tkrk gS D;ksafd blsizxfr'khy cukdj vlekurkvksa dks nwj fd;k tk ldrk gSA lkFk gh vk£Fkd fLFkjrk cuk, j[kus esa vk; dk cgqregÙo gSA

uksV


bdkbZ—25% Hkkjrh; dj iz.kkyh

25-1 Hkkjrh; dj iz.kkyh osQ eq[; y{k.k(Salient Features of Indian Tax System)

Hkkjrh; dj iz.kkyh esa LorU=krk osQ ckn lq/kj ykus osQ fy, Hkkjr ljdkj us le;≤ ij dj tk¡p vk;ksx,oa dj tk¡p lfefr;ksa dh LFkkiuk dh gSA o"kZ 1953 esa MkW- tkWu eFkkbZ dh vè;{krk esa dj iz.kkyh esa lq/kjykus vkSj vk; dh fo"kerkvksa dks nwj djus osQ fy, dj tk¡p vk;ksx dh LFkkiuk dh xbZA blosQ ckn dj iz.kkyhesa vkewy&pwy ifjorZu ykus osQ fy, oSQfEczt vFkZ'kkL=kh izks- dksYMj dh vè;{krk esa ,d lnL;h; lfefr cukbZxbZA izks- dkYMksj us ns'k esa uohu dj iz.kkyh ykxw djus dk lq>ko fn;k blosQ ckn twu 1958 esa egkohj R;kxhdh vè;{krk esa izR;{k dj tk¡p lfefr dh fu;qfÙkQ dh xbZA izR;{k djk/ku dks ljy ,oa ;qfÙkQ laxr cukus osQfy, ekpZ 1968 eas Hkqr¯yxe lfefr xfBr dh xbZA ns'k esa dj pksjh ,oa dj&oapuk dks jksdus osQ fy, 1970esa okUpw lfefr xfBr dh xbZA vizR;{k dj iz.kkyh esa lq/kj ykus osQ fy, tqykbZ 1976 esa Jh ,y- osQ- >kdh vè;{krk esa vizR;{k dj tkap lfefr xfBr dh xbZA blosQ ckn 1977 esa izR;{k dj fu;eksa osQ ljyhdj.kosQ fy, Jh lhlh- pkSdlh dh vè;{krk esa izR;{k dj pkSdlh tkap lfefr xfBr dh xbZA blh izdkj vkxkeho"kks± esa Hkkjrh; dj iz.kkyh esa lq/kj gsrq lq>ko izLrqr djus osQ fy, jktk pyS;k lfefr] js[kh lfefr vkfndk xBu fd;k x;kA

mi;qZDr vusd lfefr;ksa osQ lq>koksa osQ vk/kj ij le;≤ ij Hkkjrh; dj iz.kkyh esa la'kks/u fd, x, gSaAbu la'kks/uksa osQ ckn Hkkjrh; dj iz.kkyh esa fuEukafdr izeq[k y{k.k fn[kkbZ nsrs gSaµ

(1) djkjksi.k osQ fl¼kUr osQ vuqowQyµHkkjrh; dj iz.kkyh djkjksi.k osQ fl¼kUrksa osQ vuqowQy gSA Hkkjrh;dj iz.kkyh esa lekurk] izxfr'khyrk] fuf'prrk] yksprk] ferO;f;rk] mRikndrk vkfn lHkh izeq[kfl¼kUrksa dk lekos'k gSA

(2) vk; izkfIr dk eq[; ÏksrµHkkjrh; dj iz.kkyh Hkkjrh; la?kh; O;oLFkk esa osQUnz vkSj jkT; nksuksaljdkjksa osQ fy, i;kZIr vk; osQ Ïksr mRiUu djus dk ekè;e gSA

(3) mPpre vk;dj lhek esa dehµvkjEHk esa Hkkjr esa vk;dj dh mPpre nj ,d lhek osQ ckn97-75 izfr'kr Fkh ftls okUpw lfefr dh flIkQkfj'kksa osQ vk/kj ij ?kVk;k x;kA orZeku esa vk;dj dhmPpre lhek dks ?kVkdj 30 izfr'kr rd ys vk;k x;k gSA vk;dj dh bl mPpre lhek esa dVkSrhls Hkkjrh; dj iz.kkyh dj dh pksjh dks jksdus esa dkiQh liQy jgh gSA

(4) vk; dh vlekurkvksa dks ?kVkus dk lektoknh mís';µLora=krk izkfIr osQ ckn lektoknhvFkZO;oLFkk dh LFkkiuk osQ mís'; ls vk; dh fo"kerkvksa dks de djus ij cy fn;k x;kA blh mís';ls Hkkjrh; dj iz.kkyh dks izxfr'khy djkjksi.k lajpuk ij osQfUnzr fd;k x;kA izR;{k djksa ls fu/ZureoxZ dks NwV iznku dh xbZ vkSj /uh oxZ ij izxfr'khy nj ls djkjksi.k fd;k x;kA blosQ vfrfjÙkQvizR;{k djksa esa Hkh xjhc oxZ }kjk miHkksx dh tk jgh vko';d oLrq dks dj eqDr j[kk x;k rFkkvkjkenk;d vkSj foykflrkiw.kZ oLrqvksa osQ miHkksx ij izxfr'khy nj ls djkjksi.k fd;k x;kA bu iz;klksadk mís'; vk; dh fo"kerkvksa dks de djuk jgk gSA

uksV~l ekpZ 1968 esa Hkqr¯yxe lfefr xfBr dh xbZA

bu iz;Ruksa osQ ckotwn vk; dh vlekurk dks de djus esa Hkkjrh; dj iz.kkyh liQy ugha jgh blosQ dbZ dkj.kjgs gSa] ;Fkkµ

• Hkkjrh; dj <k¡ps esa ijks{k djksa dk cksyckykA 1990 osQ n'kd lq/kjksa osQ dkj.k bl fLFkfr esa FkksM+klq/kj gqvk gS A


uksV

yksd foÙk

• vk; dj osQ Hkqxrku djus okyksa dh la[;k dkiQh deA 100 djksM+ dh tula[;k okys ns'k esa vk;&dj nkrkvksa dh la[;k 1 izfr'kr Hkh ugha gSA

• cMs+ iSekus ij dj dh pksjhA

• oqQy ?kjsyw mRikn esa dj jktLo dk fgLlk 20 izfr'kr ls Hkh deA blfy, dj oqQy vk; osQ forj.kdks izHkkfor djus esa vf/d l{ke ugha jgk gSA

(5) izR;{k djksa dh rqyuk esa vizR;{k djksa dk vf/d gksukµizR;{k djksa dk dj oapu lEHko gS] fdUrqvizR;{k djksa dk ughaA blh dkj.k Hkkjrh; dj iz.kkyh dks vf/d O;kid cukus osQ fy, Hkkjrh; djiz.kkyh esa vizR;{k djksa dks izfr'kr izR;{k djksa dh rqyuk esa vf/d gSA O;kidrk dh n`f"V ls Hkkjrh;dj iz.kkyh mi;qDr gSA

(6) vf/dre lkekftd ykHkµHkkjrh; dj iz.kkyh dk mís'; osQoy vk; izkIr djuk gh ugha gS cfYdns'k esa vf/dre lkekftd ykHk dh n'kk Hkh lqfuf'pr djuk gSA Hkkjrh; dj iz.kkyh esa bl ckr dkè;ku j[kk x;k gS fd djkjksi.k dk fofu;ksx] cpr ,oa mRiknu ij izfrowQy izHkko u iM+s vkSj turkdks vf/dre lUrqf"V ,oa dY;k.k fey losQA

(7) cgqdj iz.kkyhµHkkjrh; dj iz.kkyh esa izR;{k ,oa vizR;{k djksa dk lekos'k gksus osQ dkj.k Hkkjrh; djiz.kkyh O;kogkfjd :i esa cgqdj iz.kkyh gSA

D;k Hkkjrh; dj iz.kkyh esa vPNh dj iz.kkyh dh fo'ks"krk,¡ gSa\

lkekU; :i ls dgk tk ldrk gS fd Hkkjrh; dj iz.kkyh esa vPNh dj iz.kkyh dh fo'ks"krk,¡ gSa D;ksafd blesasvisf{kr fuEu xq.k fo|eku gSaµ

(1) lekurk ij vk/kfjrµHkkjr esa yxk, x, izR;{k dj ;Fkk vk;&dj] lEifÙk dj] e`R;q dj vkfnizxfr'khy gksus osQ dkj.k lekurk ij vk/kfjr gSaA

(2) fofo/rk fo|eku gSµHkkjrh; dj iz.kkyh esa fofo/rk fo|eku gS vFkkZr~ ;gk¡ vusoQ izdkj osQ djyxk, tkrs gSaµtSls osQUnz ljdkj }kjk vk;&dj] lEifÙk dj] fuxe dj] vk;kr&fu;kZr dj] mRiknu'kqYd vkfn dj yxk, tkrs gSa] ogha jkT; ljdkjksa }kjk foozQ;&dj] euksjatu dj] eksVj okguksa ij dj]yxku bR;kfn dj yxk, tkrs gSaA

(3) fuf'prrk dk fl¼kUrµHkkjrh; dj iz.kkyh esa fofo/rk dk xq.k Hkh gS D;ksafd ctV izLrqr djrs le;djksa dh nj] ljdkj dks izkIr gksus okyh lEHkkfor vk; vkfn dk mYys[k dj fn;k tkrk gSA ljdkj}kjk le;≤ ij izpkj&izlkj osQ ekè;e ls Hkqxrku dh fof/ dh lwpuk Hkh ns nh tkrh gSA

(4) dj iz.kkyh ykspiw.kZ gSµHkkjrh; dj iz.kkyh ykspiw.kZ gS D;ksafd izfro"kZ djksa dh nj esa ifjorZu djosQljdkj vius jktLo esa ifjorZu djrh jgrh gSA

(5) mRikndrk dk xq.k gSµHkkjrh; dj iz.kkyh esa bl vFkZ esa mRikndrk dk xq.k fo|eku gS fd djksa lsgksus okyh vk; esa fujUrj o`f¼ gks jgh gSA osQUnzh; ljdkj] la?k&'kkflr {ks=k ,oa jkT; ljdkjksa dks djksa(izR;{k ,oa vizR;{k dj) ls izkIr gksus okyh vk; fujUrj c<+ jgh gSA

(6) izR;{k ,oa vizR;{k dj fo|eku gSaµHkkjr esa izR;{k ,oa vizR;{k dj nksuksa gh izdkj osQ dj yxk,tkrs gSa ftllsa izR;sd O;fDr ij djksa dk oqQN&u&oqQN Hkkj iM+rk gSA tgk¡ /uh oxZ ij izR;{k dj yxk,tkrs gSa vU; oxZ Hkh vizR;{k djkas dk Hkqxrku dj ljdkj osQ izfr vius mÙkjnkf;Ro dk vuqHko djrsgSaA Hkkjr esa dj jktLo esa vizR;{k djksa dk ;ksxnku vf/d gSA

(7) vf/dre lkekftd ykHk dk fl¼kUrµdj yxkrs le; ljdkj bl ckr dk è;ku j[krh gS fd djksadk fofu;ksx] cpr ,oa mRiknu ij izfrowQy izHkko u iM+s rFkk yksxksa dh vf/dre lUrqf"V gks ftllsdY;k.k esa o`f¼ gksA

uksV



Hkkjrh; dj iz.kkyh esa oqQN nks"k Hkh gSaA

mi;qZDr xq.kksa osQ gksus ij Hkh Hkkjrh; dj iz.kkyh esa oqQN nks"k Hkh fo|eku gSa tks ;gk¡ dh vPNh dj iz.kkyh esaoqQN iz'u yxk nsrs gSaA budk foospu fuEu izdkj gSµ

(1) ferO;;h ughaµHkkjr esa djksa dh olwyh dk [kpZ vf/d gS tks jktLo dh rqyuk esa fujUrj c<+ jgkgSA djksa ls ftruk jktLo olwy fd;k tkuk pkfg,] mruk olwy ugha gks ik jgk gS D;ksafd chp esa dkiQhHkz"Vkpkj gksrk gSA

(2) iz'kklfud voqQ'kyrkµdjksa dh olwyh ls lEcfU/r tks iz'kklu rU=k Hkkjr esa fo|eku gS] mlesavisf{kr oqQ'kyrk ugha gS ftlls oqQ'kyrkiwoZd djksa dh olwyh ugha gks ikrh rFkk Hkkjh ek=kk esa vioapugksrk gSA

(3) djksa dh pksjhµHkkjr esa djksa dh pksjh (Tax Evasion) ,d vke ckr gSA lEiUu ,oa /uh oxZ osQ yksxftUgsa ljdkjh [ktkus ls vk; ugha feyrh izk;% viuh vk; osQ >wBs rF; izLrqr djosQ dj dh pksjh djusesa liQy gks tkrs gSaA

(4) vizR;{k djksa dk vf/d cks>µHkkjr esa izR;{k djksa ls iwjh olwyh dk iz;kl ugha fd;k tk jgk gS;gh dkj.k gS fd vk;&dj dh cM+s iSekus ij pksjh gks jgh gSA vk¡dMs+ crkrs gSa fd fiNys o"kks± esavizR;{k djksa dk izfr'kr c<+k gSA vizR;{k djksa dh cgqyrk us fu/Zu oxZ ij vf/d cks> Mkyk gS tcfdlEiUu oxZ ik=krk osQ vuqlkj cks> dk ogu ugha dj jgk gSA

(5) xzkeh.k {kss=k ij visf{kr de HkkjµHkkjr esa o`Qf"k vk; dks dj&eqDr j[kk x;k gS tcfd xzkeh.k {ks=kesa o`Qf"k vk; dk izeq[k Ïksr gS vkSj HkwLokfe;ksa dk ,slk cM+k oxZ gS tks o`Qf"k dj dk Hkqxrku dj ldrkgSA blosQ foijhr 'kgjh {ks=k ij djksa dk Hkkj c<+rk tk jgk gSA

(6) lkekftd U;k; dh izkfIr vuqowQy ughaµHkkjr tSls ns'k esa djksa dks lkekftd U;k; (Social justice)

dh izkfIr dk vL=k ekuk x;k gS] fdUrq Hkkjr esa djkjksi.k vius mís'; esa liQy ugha gqvk gSA tgk¡lEiUu oxZ esa vf/d dj lgus dh {kerk gS os FkksMs+ Hkkj osQ lkFk cp tkrs gSa vkSj fu/Zu oXkZ dks vf/ddj dk cks> lguk iM+rk gS tcfd mudh dj ns; {kerk de gksrh gSA

mi;qZDr dfe;ksa osQ gksrs gq, Hkh Hkkjrh; dj iz.kkyh lq/kjksa dh vksj mUeq[k gSA Hkkjr ljdkj blh mís'; lsle;≤ ij fofHkUu dj lfefr;ksa dh LFkkiuk djrh gS vkSj orZeku esa Hkh Hkkjrh; dj iz.kkyh dks vf/dO;kogkfjd ,oa mikns; cukus osQ fy, izxfr'khy gSA

D;k vki tkurs gSa Hkkjrh; dj iz.kkyh O;kogkfjd :i esa cgqdj iz.kkyh gSA



1. o"kZ 1953 esa --------- dh vè;{krk esa dj iz.kkyh esa lq/kj ykus vkSj vk; dh fo"kerkvksa dks nwj djusosQ fy, dj tk¡p vk;ksx dh LFkkiuk dh xbZA

2. --------- us ns'k esa uohu dj iz.kkyh ykxw djus dk lq>ko fn;kA

3. izR;{k djk/ku dks ljy ,oa ;qfDr laxr cukus osQ fy, ekpZ --------- esa Hkqr¯yxe lfefr dh fu;qfDrdh xbZA

4. Hkkjrh; dj iz.kkyh --------- osQ fl¼karksa osQ vuqowQy gSA

5. Hkkjr tSls ns'k esa djksa dks lkekftd U;k; dh izkfIr dk --------- ekuk x;k gSA


uksV

yksd foÙk

25-2 Hkkjrh; dj lajpuk (Indian Tax Structure)

Hkkjr esa la?kh; foÙk O;oLFkk gS ftlosQ vuqlkj lafo/ku esa osQUnz rFkk jkT;ksa osQ vk; osQ lk/uksa dk Li"V mYys[kfd;k x;k gSA vk; izkIr djus osQ fy, osQUnz rFkk jkT; ljdkjksa dks oqQN dj yxkus dk vf/dkj lafo/ku esafn;k x;k gSA blh izdkj jkT;ksa esa tkss LFkkuh; laLFkk,¡ tSls] xzke iapk;r] uxjikfydk] ftyk cksMZ ,oa uxj&fuxedk;Zjr gksrh gSa bUgsa Hkh vk; izkIr djus osQ fy, oqQN&u&oqQN dj yxkus dk vf/dkj fn;k x;k gS tks LFkkuh;foÙk (Local Finance) ls lEcfU/r gSA

(A) osQUnz ljdkj dh vk; osQ Ïksr(Sources of Revenue of Central Government)

vFkok

osQUnz ljdkj }kjk yxk, tkus okys eq[; dj(Major Taxes of The Central Government)

dj osQUnzh; ljdkj dh vk; dk eq[; Ïksr gSA osQUnz ljdkj dh vk; dks eksVs rkSj ij ge nks Hkkxksa esa ck¡V ldrsgSaµ

(I) djksa ls izkIr vk; (Tax Revenue)

(II) xSj&dj lk/uksa ls izkIr vk; (Non-Tax Revenue)

I. djksa ls izkIr vk; (Tax Revenue)

1. vk;&dj (Income Tax)

o`Qf"k vk; dks NksM+dj] vU; Ïksrksa ls izkIr O;fDrxr vk; ij tks dj osQUnzh; ljdkj }kjk yxk;k tkrk gS] mlsvk;&dj dgrs gSaA vk;&dj ls izkIr jktLo dks osQUnz ,oa jkT;ksa osQ chp foHkkftr fd;k tkrk gSA nlosa foÙkvk;ksx dh fliQkfj'k osQ vuqlkj vk;&dj jktLo esa ls 77.5 izfr'kr jkT;ksa dks fn;k x;k_ vk;&dj ij tksvf/Hkkj fy;k tkrk gS mldk foHkktu ugha fd;k tkrk oju~ ml ij iw.kZ :i ls osQUnzh; ljdkj dk gh vf/dkjjgrk gSA

vk;&dj dh fo'ks"krk,¡µHkkjr esa vk;&dj dh eq[; fo'ks"krk,¡ fuEu izdkj gSaµ

(1) vk;&dj] izxfr'khy nj ls fy;k tkrk gS vFkkZr TkSls&tSls vk; c<+rh gS] dj dh nj Hkh c<+rh tkrhgSA bl izdkj ;g dj nsus dh ;ksX;rk (Ability to pay) osQ fl¼kUr ij vk/kfjr gS vFkkZr~ ftuesavf/d dj nsus dh {kerk gS mUgsa vf/d dj nsuk pkfg,A

(2) vk;&dj] oqQy vk; ij ugha oju~ 'kq¼ vk; (Net Revenue) ij yxk;k tkrk gSA 'kq¼ vk;] ogvk; gS tks oqQN vko';d dVkSfr;ksa osQ ckn izkIr gksrh gSA

(3) vk;&dj ,d o"kZ vof/ esa izkIr vk; ij yxk;k tkrk gS ftls foÙkh; o"kZ dgrs gSaA

(4) vk;&dj] fu;fer :i ls izkIr vk; ij rks yxk;k gh tkrk gS lkFk gh blesa ml vk; dks Hkh 'kkfeyfd;k tkrk gS tks vkdfLed :i ls izkIr gksrh gSA bls vU; Ïksrksa ls vk; (Income from other

Sources) osQ vUrxZr oxho`Qr fd;k tkrk gSA

(5) ,d fo'ks"k lhek rd vk;&dj ugha yxk;k tkrk ftls NwV dh lhek dgrs gSaA orZeku esa vk;djls NwV osQ fy, okf"kZd vk; dh lhek 50]000 #i, gSA

(6) vk;&dj dks izxfr'khy cukus osQ fy, djk/ku dh [k.M i¼fr (Slab System of Taxation) dklgkjk fy;k tkrk gS rFkk m¡Qph vk; osQ [k.Mksa ij vf/d m¡Qph nj ls dj fy;k tkrk gSA

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vk;&dj yxkus osQ fy, vk; dk foHkktuµvk;&dj yxkus osQ fy, vk; dks fuEu 5 Hkkxksa esa foHkkftrfd;k x;k gSµosru] lEifÙk] O;olk;] iw¡thxr ykHk ,oa vU; Ïksr ftlesa ykHkka'k 'kkfey gSA

vk;&dj dk iz'kklu (Administration of Income Tax)µvk;&dj yxkus osQ fy, vk; dk fu/kZj.k nksizdkj ls fd;k tk ldrk gSµizFke] Ïksr ij gh bldk fu/kZj.k fd;k tk ldrk gS (tSls] ,d ljdkjh deZpkjhosQ osru dk Hkqxrku vk;&dj dks dkVdj fd;k tk ldrk gS) nwljs] vk; izkIrdrkZ dks viuh vk; dk fooj.kizLrqr djus dk vkns'k nsdj mlosQ vk/kj ij vk;&dj dk fu/kZj.k fd;k tk ldrk gSA

vk;&dj osQ izHkko (Effects of Income Tax)µ;fn vk;&dj cgqr izxfr'khy gksrk gS rks cpr ,oa fofu;ksxij izfrowQy izHkko iM+rk gS ftlls mRiknu dk Lrj fxj tkrk gSA tc yksxksa dh vk; dk ,d cM+k izfr'kr ljdkjdjksa osQ :i ys ysrh gS rks yksx cpr djus ,oa dk;Z djus dks izksRlkfgr ugha gksrsA fdUrq ljdkj ;g dksf'k'kdjrh gS fd bl dj dk T;knk Hkkj etcwr dU/ksa ij gh iM+sA lkFk gh ljdkj dh foÙkh; vko';drk dks ns[krsgq, vk;&dj osQ izfrowQy izHkkoksa dks c<+k&p<+k dj ugha crk;k tk ldrkA

tgk¡ rd vk;&dj dk forj.k ij izHkko dk iz'u gS bls dkiQh izHkko'khy Lohdkj fd;k tkrk gS D;ksafd blsizxfr'khy cukdj vlekurkvksa dks nwj fd;k tk ldrk gSA lkFk gh vkfFkZd fLFkjrk cuk, j[kus esa vk; dk cgqregÙo gSA

vk;&dj osQ xq.k (Merits of Income Tax)µvk;&dj esa fuEufyf[kr xq.k gksrs gSaµ

1. ;g dj vU; djksa dh vis{kk] Hkqxrku djus dh ;ksX;rk osQ vf/d vuq:i gksrk gS D;ksafd izxfr'khydVkSfr;ksa] vfrdj vkSj vf/Hkkj dk xq.k blesa gksrk gSA

2. vk;&dj osQ }kjk vk; vkSj lEifÙk osQ forj.k esa vlekurk dks nwj fd;k tk ldrk gS D;ksafd blsizxfr'khy (Progressive) cuk;k tk ldrk gSA

3. vk;&dj Hkkj foofrZr ugha fd;k tk ldrkA vr% bl dj dk Hkkj mlh O;fDr ij iM+rk gS ftlij ljdkj }kjk dj yxk;k x;k gS A

4. vk;&dj dks vkfFkZd eUnh vkSj rsth dh fLFkfr (Boom and Depression) esa vkfFkZd fLFkjrk cuk,j[kus osQ fy, iz;qDr fd;k tk ldrk gSA

5. tgk¡ vU; dj miHkksDrkvksa dks fdlh fo'ks"k fn'kk esa vius O;; esa dVkSrh djus osQ fy;s ckè; djrsgSa vk;&dj fdlh fo'ks"k fn'kk esa O;; dks lhfer ugha djrkA tSls] ;fn 'kDdj ij fcozQh dj yxkfn;k tk; rks O;fDr mldk miHkksx de dj nsxk fdUrq vk;&dj yx tkus ls 'kDdj dk miHkksx deugha gksrkA

6. vk;&dj mRiknd gS D;ksafd ljdkjksa dks bllss Hkkjh vk; izkIr gksrh gSA

7. vk;&dj cgqr ykspiw.kZ gSA vk;&dj dh nj esa tjk&lh o`f¼ djus ij vk; esa cgqr o`f¼ gks tkrh gSA

vk;&dj osQ nks"kµmi;qZDr xq.kksa osQ ckotwn osQ vk;&dj esa fuEu nks"k gSaµ

1. vk;&dj dk lcls cM+k nks"k ;g gS fd vU; djksa dh vis{kk ;g cpr vkSj fofu;ksx dks vf/dgrksRlkfgr djrk gSSA

2. dHkh&dHkh blesa nksgjs dj (Double Taxation) dh lEHkkouk Hkh cuh jgrh gSA

3. vk;&dj osQ ekeys esa dj vioapu (Tax Evasion) lcls vf/d gksrk gS vFkkZr~ tks yksx vf/dvk;&izkIr djrs gSa rFkk tks dj&;ksX; gksrs gSa] os viuh vk; fNikdj ;k >wBk fglkc izLrqr dj]vk;&dj dh pksjh djrs gSaA o"kZ 1995&96 osQ vUr esa Hkkjr esa vk;&dj nsus okyksa dh la[;k osQoy120 yk[k gS tks oqQy tula[;k osQ 1.25% ls Hkh de gSA

VkLd vk;dj dh fo'ks"krkvksa dks fy[ksaA


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yksd foÙk

Hkkjr esa vk;&djµ,d vkykspukRed ewY;kadu

fodflr ns'kksa dh rjg Hkkjr esa vk;&dj dj&jktLo dk izeq[k Ïksr ugha gSA tula[;k dk ,d izfr'kr HkkxHkh bl dj dk Hkqxrku ugha djrk gSA bldk eq[; dkj.k ;g gS fd tks okLro esa vk;&dj nsus ;ksX; gSa] mudhigpku ugha gks ik jgh gS vkSj ,sls yksx ljdkj dh vka[kksa esa /wy >ksaddj cMs+ iSekus ij dj dh pksjh dj jgsgSaA ,slk vuqeku gS fd vk;&dj dh orZeku njksa ij ns'k esa yxHkx nks&frgkbZ dj&;ksX; vk; ij dj ugha fn;ktkrkA ;g dj vioapu mPp vk; lewg esa lcls T;knk gSA orZeku esa tks dj&;ksX; gSa] muesa ls osQoy,d&frgkbZ gh dj ns jgs gSa] 'ks"k dj dh pksjh dj jgs gSaA dj pksjh dks jksdus osQ fy, ljdkj us vk;&dj dhvf/dre nj orZeku esa O;fDr osQ fy, 30% ,oa Hkkxhnkjh iQeZ dEiuh vkfn osQ fy, 35% dj nh gSA

1991 osQ eè; ls dj lq/kj dh tks izfozQ;k 'kq: gqbZ mlosQ vuqlkj vk;&dj iz.kkyh dks dkiQh ljy cuk;kx;k gS rFkk dj dh njksa dks dkiQh ?kVk;k x;k gSA vHkh (2010-11) esa vk;&dj dh fuEu njsa ykxw gSaµ

vk; iV~Vh nj (%)

1,80,000 #i, rd 'kwU; buosQ vfrfjDr 60 gtkj #i;s ls vf/d vk;

1,80,001 ls 5,00,000 10 ij 5 izfr'kr dk vfèkHkkj (surcharge)

5,00,001 ls 8.0 yk[k #i, 20 2002&03 esa yxk;k x;kA

8.0 yk[k #i, ls mQij 30

2. fuxe dj (Corporation Tax)

fuxe dj O;kolkf;d fuxeksa vkSj dEifu;ksa osQ ykHk ij yxk;k tkus okyk dj gSA ;g ml dj ls fHkUu gS tksdEiuh osQ ykHkka'k ij va'k/kfj;ksa }kjk fn;k tkrk gSA 1959-60 rd bl dj dks lqij VSDl (Super Tax) osQuke ls tkuk tkrk FkkA ckn esa bls vk; ij yxk, tkus okys djksa esa 'kkfey dj] fuxe dj dk uke fn;k x;kA

fuxe dj C;kt] etnwjh rFkk ewY; ßkl tSlh lHkh ykxrksa dks fudkyus osQ ckn mu dj;ksX; ykHkksa (vFkkZr~ fucyykHkksa) esa vnk fd, tkrs gSa tks fdlh dj fu/kZj.k o"kZ esa fuxe }kjk dek, tkrs gSaA O;fDr dh vk; dh rjgdEifu;ksa dh vk; ij dj fu/kZj.k djrs le; osru] izfrHkwfr;ksa ij C;kt] lEifÙk ykHk ls vk; rFkk O;kolkf;dizkfIr;k¡ O;olk; vk;] iw¡th izkfIr;k¡ rFkk vU; Ïksrksa ls izkIr vk; vkfn dks lfEefyr fd;k tkrk gS ;|filiQy vk; ij fu/kZj.k esa HkÙks vkSj dVkSfr;ksa dks è;ku esa j[kk tkrk gSA bl izdkj dEifu;ksa dh vk; ij djfu/kZj.k esa dEifu;ksa dh vk; ij dj fu/kZj.k osQ dEifu;ksa osQ ykHkksa esa ls oS/kfud dVkSfr;k¡ ?kVk nh tkrh gSatks fd foÙkh; ,DV esa fu/kZfjr dh xbZA dEifu;ksa ij dj rFkk dj vf/Hkkj nksuksa yxk, tk ldrs gSa ftUgsa ctVesa ?kksf"kr fd;k tkrk gSA

1959&60 esa dkYMksj }kjk 1956 esa dh xbZ vuq'kalk osQ vk/kj ij Hkkjr esa ftl fuxe dj dks viuk;k x;kog bl dj dh Dykfldy fopkj/kjk osQ vuqowQy FkhA bl fopkj/kjk osQ vuqlkj dEiuh ;k fuxe dk i`Fko~QvfLrRo gksrk gSA bl dkj.k dEiuh osQ oqQy ykHk ij i`Fko~Q fuxe dj yxk;k tk ldrk gSA

psY;kg lfefr (1991) us fuxe dj dh iwjh tk¡p dhA blus Hkh Dykfldy fopkj/kjk dk gh leFkZu fd;k rFkkfliQkfj'k dh fd 1992&93 ls 1994&95 rd fuxe dj dh nj dks ?kVkdj 40 izfr'kr dj nsuk pkfg,A ysfdu1992&93 rFkk 1993&94 esa bl fn'kk es dksbZ dne ugha mBk;k x;kA 1994&95 eas ?kjsyw dEifu;ksa ij fuxedj dh nj dks ?kVkdj 45 izfr'kr rFkk 40 izfr'kr rFkk fons'kh dEifu;ksa ij 55 izfr'kr fd;k x;kA

1996&97 osQ ctV esa 'kwU; dj dEifu;ksa dks oSdfYid dj (Minimum Alternative Tax-MAT) osQ vUrxZryk;k x;kA 1997&98 osQ ctV esa ?kjsyw rFkk fons'kh dEifu;ksa ij fuxe dj dh njksa dks ozQe'k% 40 rFkk55 izfr'kr ?kVkdj 35 rFkk 48 izfr'kr dj fn;k x;kA 2000&01 osQ ctV esa MAT dh nj dks 10-5 izfr'krls ?kVkdj 7-5 izfr'kr dj fn;k x;kA 2001&02 osQ ctV esa fuxe dj ij yxs lHkh vf/Hkkj (surcharge)

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dks lekIr dj fn;k x;k vkSj osQoy 20% xqtjkr vf/Hkkj cjdjkj jgkA 2002&03 osQ ctV esa ?kjsyw dEifu;ksadh fuxe dj nj dks 35 izfr'kr ij gh NksM+ fn;k x;k] tcfd fons'kh dEifu;ksa ij yxs dj dh nj dks 48izfr'kr ls de djosQ 40 izfr'kr dj fn;k x;kA

orZeku le; esa oS;fDrd vk;dj dh rqyuk esa fuxe dj ls ljdkj dks vf/d jktLo feyrk gSA 1970&71esa blls 371 djksM+ #i, dh izkfIr gqbZA 1991&92 esa ;g c<+dj 785 #i, rFkk 2002&03 osQ ctV esa 48616djksM+ #i, gks x;kA oqQy osQUnzh; dj jktLo dk blosQ 20.62 izfr'kr gksus dk vuqeku FkkA

3. lEifÙk dj (Wealth Tax)

lEifÙk dj ,d O;fDr dh lEifÙk vFkok /u vFkok iw¡th osQ oqQy ewY; ij izfro"kZ yxk;k gSA ;g O;kolkf;ddEifu;ksa vkSj fuxeksa dh lEifÙk ij Hkh yxk;k tkrk gSA

Hkkjr esa 1957 esa izks- dkYMksj dh fliQkfj'kksa osQ iQyLo:i lEifÙk dj dks izkjEHk fd;k x;kA mudk fopkjFkk fd vk; osQ lkFk ;fn lEifÙk ij Hkh dj yxk;k tk;s rks dj nsus dh lksX;rk dk vPNk vk/kj cu ldrkgS ,oa mldk iz'kklu vf/d vPNh rjg fd;k tk ldrk gSA lEifÙk dj dk cpr vkSj fofu;ksxksa ij oSlkizfrowQy izHkko ugha iM+rk tSlk fd vk;&dj dk iM+rk gSA

lEifÙk dj dh fo'ks"krk,¡µbl dj dh fuEu fo'ks"krk,¡ gSaµ

1. ;g dj izxfr'khy nj ls yxk;k tkrk gSA

2. bl dj dks futh O;fDr;ksa] fgUnw vfoHkkftr ifjokjksa ,oa futh O;kolkf;d dEifu;ksa dh fo'kq¼ lEifÙkij izfro"kZ yxk;k tkrk gSA

3. lEifÙk dk ewY;kadu cktkj nj ij fd;k tkrk gSA cktkj ewY; dk ewY;kadu fuf'pr fu;eksa osQ vk/kjij fd;k tkrk gSA

4. bl dj dk iz'kklu vk;&dj foHkkx osQ }kjk fd;k tkrk gSA

5. oqQN lEifÙk;ksa dks lEifÙk dj ls eqDr j[kk x;k gS tSls&nku lEifÙk;k¡] o`Qf"k lEifÙk chek ikWfylh]O;fDrxr iQuhZpj ,oa xgus vkfnA

lEifÙk dj dh orZeku njsa (Rates of Wealth Tax)µorZeku esa lEifÙk dj dh njsa gSaµ

15 yk[k #i, rd 'kwU;_ 15 yk[k ls mij 1%-

lEifÙk dj dh vkykspukµlEifÙk dj dh fuEu vkykspuk,¡ dh xbZ gSaµ

1. lEifÙk dj dh ;g vkykspuk dh tkrh gS fd pw¡fd ;g izfro"kZ yxkus okyk izxfr'khy dj gS] bldkcpr ,oa fofu;ksx ij izfrowQy izHkko iM+rk gS fdUrq ;g è;ku j[kus ;ksX; gS fd vk;&dj dh rqyukesa bldk de izfrowQy izHkko iM+rk gSA

2. Hkkjr esa dEifu;ksa dh lEifÙk ij yxk, tkus okys lEifÙk dj dh vkykspuk dh xbZ fdUrq tgk¡ ;sdEifu;k¡ oqQN gh yksxksa osQ fu;U=k.k esa rFkk foLr`r va'k iw¡th okyh gSa] mu ij ;g dj U;k;ksfpr gSA

3. lEifÙk dk ewY;kadu ,d tfVy dk;Z gS vr% lEifÙk dj dk iz'kklu dfBu gksrk gSA

4. ,slh lEifÙk ij ftlls vk; izkIr ugha gksrh] dj yxkus ls yksxksa ij Hkkj iM+rk gSA

4. iw¡thxr ykHk dj vFkok iw¡thxr vfHkykHk dj (Capital Gains Tax)

iw¡thxr vfHkykHk dk vFkZ lEifÙk osQ ewY; esa o`f¼ ls gSA bl n`f"V ls iw¡thxr vfHkykHk ls vk'k; ml ykHkls gS tks fdlh ifjlEifÙk dks [kjhns x, ewY; dh rqyuk esa vf/d ewY; esa cspus ls gksrk gSA ;fn lEifÙk dksugha cspk tkrk rks ;g ykHk izkIr ugha gksrkA iw¡thxr vfHkykHk dj izkIr fd, x, iw¡thxr ykHkksa (Realised

Capital Gains) ij yxk;k tkrk gSA ,d mnkgj.k ls ;g Li"V gks tk;sxkA eku yks ,d O;fDr 25 gtkj #i,esa edku [kjhn dj mls 32 gtkj #i, csp nsrk gS rks mls 7 gtkj #i, dk ykHk gksrk gS ftl ij vfHkykHkdj (Capital Gain Tax) yxsxkA fdUrq bl lEcU/ esa ;g mYys[kuh; gS fd ;g iw¡thxr vfHkykHk dj mlO;fDr ij ugha yxk;k tkrk ftldk lkekU; O;olk; gh edku cspuk gSA


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yksd foÙk

5. O;; dj (Expenditure Tax)

O;; dj ,d izR;{k dj gS tks yksxksa }kjk miHkksx ij O;; dh xbZ /ujkf'k ij yxk;k tkrk gSA Hkkjr esa bl djdk lq>ko lcls igys izks- dkYMksj us fn;k osQ vuqlkj vk;&dj dh rqyuk esa O;; dj] dj nsus dh ;ksX;rkdk vPNk vk/kj gS D;ksafd bldk cpr ij izfrowQy izHkko ugha iM+rk rFkk dj oapu jksdus esa Hkh leFkZ gSAbl dj dks izxfr'khy cukus dk lq>ko fn;k x;kA

Hkkjr esa O;; dj vf/fu;e] 1957 osQ vUrxZr vizSy 1958 ls O;; dj ykxw fd;k x;kA fdUrq blls vi;kZIrjktLo dks ns[krs gq, bls 1962 esa lekIr dj fn;k x;kA 1964&65 esa bls iqu% ykxw fd;k x;k fdUrq 1966&67esa gVk fn;k x;kA

;g dj osQoy O;fDr;kas ij gh yxk;k x;k rFkk dEifu;ksa dks blls eqDr j[kk x;kA dj yxkkus osQ igys vk;esa ls oqQN vk; esa ls oqqQN dVkSfr;k¡ iznku dh xb± rFkk oqQN O;;ksa dks dj&eqDr j[kk x;kA

O;; dj vf/fu;e 1987 }kjk uoEcj 1987 ls O;; dj iqu% izkjEHk fd;k x;k rFkk ;g mu O;fDr;kasa ijyxk;k x;k tks cMs+ gksVyksa esa dejk] [kku&iku] bR;kfn ij O;; djrs gSaA

6. C;kt dj (Interest Tax)

C;kt dj ,d osQUnzh; izR;{k dj gSA C;kt dj loZizFke 1974 esa yxk;k x;k Fkk vkSj 1978 esa bls jí dj fn;kx;kA iqu% ;g dj 1980 esa yxk;k x;k vkSj 1985 esa jí dj fn;k x;kA vc ;g rhljh ckj foÙk (la[;k 2)vf/fu;e] 1991 }kjk dj&fu/kZj.k o"kZ 1992&93 ls yxk;k x;k gSA ;g dj cSadksa] lkoZtfud foÙkh; laLFkkvksa]jkT; foÙkh; fuxe vkfn ij mudh C;kt dh ldy vk; ij yxk;k tkrk gS tks mUgsa Hkkjr esa fn, x, rFkkvfxzeksa ij izkIr gksrk gSA C;kt dj xr o"kZ dh dj&;ksX; C;kt dh vk; ij 3% dh nj ls yxk;k tkrk gSAvk;&dj vf/fu;e osQ vUrxZr fdlh foÙkh; laLFkk }kjk ns; C;kt dj mlosQ C;kt dj mlosQ O;kikj ls ykHkksadh x.kuk djus esa Loho`Qr O;; ekuk tkrk gSA bl dj dk iz'kklu] dj&fu/kZj.k olwyh vkfn leLr dk;Zvk;&dj foHkkx osQ vf/o`Qr vf/dkfj;ksa }kjk fd;k tkrk gSA 1993&94 osQ ctV esa fu;kZr dks izksRlkgu nsusosQ :i esa cSa¯dx dEifu;ksa dk muosQ }kjk iznku fd, tkus okys fu;kZr lEcU/h ½.kksa ij C;kt dj ls eqDrdjus dk izko/ku j[kk x;k gSA

7. osQUnzh; mRiknu 'kqYd (Central Excise Duties)

osQUnzh; mRiknu 'kqYd Hkkjr ljdkj dh vk; dk ,d egÙoiw.kZ Ïksr gSA osQUnzh; ljdkj 'kjkc] viQhe ,oa vU;u'khyh oLrqvksa dks NksM+dj Hkkjr esa iSnk dh tkus okyh leLr oLrqvksa ij mRiknu dj yxk ldrh gSA u'khyhoLrq,¡ jkT; ljdkjksa osQ vf/dkj&{ks=k esa vkrh gSaA mRiknu dj ls izkIr jktLo dk foHkktu osQUnz vkSj jkT;ljdkjksa esa fd;k tkrk gSA ;g foHkktu foÙk vk;ksxksa dh fliQkfj'kksa osQ vk/kj ij foQ;k tkrk gSA

mRiknu dj ,d vizR;{k dj gS ftldk Hkqxrku igys rks mRikndksa }kjk tkrk gS fdUrq ckn esa bUgsa ewY;ksa esa'kkfey dj miHkksDrkvksa ij Vky fn;k tkrk gSA izkjEHk esa mRiknu dj osQoy 15 oLrqvksa ij yxk;k tkrk FkkfdUrq orZeku esa ,d cM+h la[;k esa oLrqvksa ij mRikn 'kqYd yxk;k tk jgk gSA orZeku esa osQUnzh; mRikn 'kqYdjktdks"k esa dj jktLo dk lcls cM+k vosQyk va'knkrk gSA

uksV~l C;kt dj loZizFke 1974 esa yxk;k x;k FkkA

mRiknu 'kqYd osQ mís';µ;g osQUnzh; ljdkj dk ,d yksdfiz; dj gSA ;g dj yxkus osQ eq[; mís'; bl izdkjgSaµ

(i) foÙkh; lk/uksa esa o`f¼ djuk D;ksafd ;g mRiknu dj gSA

(ii) vizR;{k dj gksus osQ ukrs bldk Hkkj vehj rFkk xjhc lHkh miHkksDrkvksa ij iM+rk gSA

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(iii) bu djksa ls y?kq vkSj oqQVhj m|ksxksa dks izksRlkgu fn;k tk ldrk gS D;ksafd fey fufeZr oLrqvksa ijdj yxkdj] oqQVhj m|ksxksa dh oLrqvksa dks bl dj ls eqDr fd;k tk ldrk gSA

(iv) bl dj dk iz;ksx eqnzk&LiQhfr dks fu;fU=kr djus osQ fy, fd;k tk ldrk gSA

mRiknu dj osQ izdkj (Kinds of Excise Duties)

mRiknu dj dks rhu Hkkxksa esa foHkkftr fd;k tk ldrk gSµ(v) vk/kjHkwr mRiknu dj] (c) fo'ks"k dj] ,oa(l) fcozQh dj osQ LFkku ij vfrfjDr mRiknu djA

mRiknu dj osQ <k¡ps esa le;≤ ij ifjorZu gksrs jgs gSaA 1957 ls vfrfjDr mRiknu dj yxk;k x;kA bldhizkfIr;k¡ jkT; ljdkjksa esa forfjr dj nh tkrh gSaA

mRiknu dj osQ i{k esa roZQ

(i) ;s dj mRiknd ,oa ykspiw.kZ gksrs gSaA

(ii) foyflrk dh oLrqvksa ij maQPkh nj ls dj yxkdj vehj O;fDr;ksa ls vf/d vk; izkIr dh tkrhgS rFkk vk; dh vlekurk dks nwj fd;k tk ldrk gSA

(iii) gkfudkjd oLrqvksa ij dj yxkdj miHkksx dks fu;fU=kr fd;k tk ldrk gSA

(iv) ;s dj lqfo/ktud gksrs gSa D;ksafd miHkksDrkvksa ls bUgssa ljyrk ls olwy fd;k tk ldrk gSA

mRiknu dj osQ foi{k esa roZQ

(i) bu djksa dk fofu;ksx ,oa mRiknu ij izfrowQy izHkko iM+rk gSA

(ii) lkekU; miHkksx oLrqvksa ij dj yxkus ls fu/Zu oxZ dk miHkksx de gks tkrk gSA

(iii) oLrqvksa ij miHkksx de gks tkus ij ljdkjh jktLo Hkh de gks tkrk gSA

osQUnzh; mRikn 'kqYd dk i;kZIr foLrkj 1960 rFkk 1970 osQ n'kdksa esa gqvkA 1944&75 esa djhc 128 oLrq lewgksaij ;g dj yxk gqvk FkkA bu oLrqvksa esa fufeZr oLrq] dPph lkexzh rFkk eè;orhZ oLrq lHkh 'kkfey FkhaA dPphlkexzh rFkk eè;orhZ oLrqvksa ij mRikn 'kqYd dk izikrh (Cascading) izHkko iM+rk gS tks vkfFkZd [;ky lsmfpr ugha gSA ,y- osQ- >k lfefr] nh?kZdkyhu jktdks"kh; uhfr rFkk psY;kg lfefr us ;g fliQkfj'k dh fdfoLr`r mRikn 'kqYd osQ cqjs ifj.kkeksa ls cpus osQ fy, VAT dk yxkuk t:jh gSA 1986&87 osQ osQUnzh; ctVesa la'kksf/r ewY; lao/Zu dj (MODVAT) dks yxk;k x;kA blosQ yxkus dk izeq[k mís'; mRikn 'kqYd osQoSQlosQ¯Mx izHkko dks de djuk FkkA

2000&01 osQ ctV esa mRikn 'kqYd esa egÙoiw.kZ lq/kj fd, x,A mRiknu osQ pj.k esa 16 izfr'kr dh ,d njij osQfUnz; ewY; lao/Zu dj (CENVAT) dks yxk;k x;kA oqQN fo'ks"k oLrqvksa ij 8%] 16% rFkk 24% dhrhu njksa ij fo'ks"k mRikn 'kqYd yxk, x,A 2001&02 esa bu rhu njksa dks de djosQ 16 izfr'kr dh ,d njdj nh xbZA 2002&03 osQ ctV dks is'k djrs gq, foÙk ea=kh us dgk fd fiNys nks o"kks± osQ lq/kjksa us eqdnesckthdks dkiQh de dj fn;k gSA blfy, bl o"kZ esa 16 izfr'kr osQ fo'ks"k mRikn 'kqYd ls vusd oLrqvksa dks ckgjdj fn;k rFkk bls osQoy 8 enksa ij gh ykxw j[kk x;kA

2002&03 osQ ctV esa ;|fi mRikn dj ls 91433 djksM+ #i, dh izkfIr dk vuqeku gS ysfdu] oqQy osQUnzh;dj jktLo esa bldk va'k ?kVdj ek=k 39 izfr'kr gh jg x;kA

8. lhek 'kqYd (Custom Duties)

lhek 'kqYd mRiknu 'kqYd dh rjg oLrqvksa ij yxk;k tkrk gSA lhek 'kqYd ;k rks ewY;kuqlkj (Ad-valorem)

yxk, tkrs gSa vFkok ifjek.kkuqlkj (Specific)A ewY;kuqlkj vFkok ;FkkewY;u dj oLrqvksa osQ ewY; osQ vuqlkjyxk, tkrs gSa rFkk ,sls dj izxfr'khy gksrs gSaA ifjek.kkuqlkj yxk, x, djksa dks fof'k"V dj dgrs gSa tks oLrqvksadh la[;k] vkdkj ,oa Hkkj osQ vuqlkj yxk, tkrs gSa rFkk ,sls dj izfrxkeh gksrs gSaA


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yksd foÙk

lhek 'kqYd nks izdkj osQ gksrs gSaµ(i) vk;kr 'kqYd (Import Duty)] rFkk (ii) fu;kZr 'kqYd (Export Duty)A

bu nksuksa djksa dk Hkkj fdl oxZ ij iM+rk gS] ;g fuf'pr :i ls ugha dgk tk ldrkA okLrfod fLFkfr ;ggS fd lhek 'kqYd dk Hkkj vk;krdrkZ ns'kksa esa oLrqvksa dh ek¡x vkSj iwfrZ dh lkisf{kd yksp ij fuHkZj jgrk gSA

fu;kZr dj vFkok 'kqYd (Export Duty)µtks eky Hkkjr ls fons'kksa dks Hkstk tkrk gS] ml ij fu;kZr djyxk;k tkrk gSA fu;kZr dj osQoy ljdkjh vk; dk gh egÙoiw.kZ Ïksr ugha gS oju~ blosQ oqQN egÙoiw.kZ vkfFkZdizHkko Hkh gksrs gSaA tSls] dPps eky ij yxk, x, fu;kZr dj ls ns'k osQ m|ksxksa dks dPpk eky lLrs esa gh miyC/gks tkrk gSA ok£"kd ctV osQ volj ij fu;kZr 'kqYdksa dh Hkh ?kks"k.kk dh tkrh gSA

vk;kr dj vFkok 'kqYd (Import Duty)µvk;kr djksa dk mís'; mu oLrqvksa osQ vk;krksa dks grksRlkfgr djukgS ftuls ns'k esa mRiknu ij izfrowQy izHkko iM+rk gS vFkkZr ns'k esa vkS|ksxhdj.k djuk gSA blosQ lkFk gh vk;krdjksa ls ljdkj dks vk; Hkh izkIr gksrh gSA Hkkjr esa vk;kr dj Hkkjrh; VSfjiQ vf/fu;e] 1934 dh igyh onwljh vuqlwph esa nh xbZ njksa osQ vuqlkj yxk, tkrs gSaA vk;kr dj fofHkUu oLrqvksa ij vyx&vyx nj ls yxk,tkrs gSaA

vU; njksa dh rjg Hkkjrh; lhek 'kqYd esa Hkh lq/kj fd, x, gSaA 1985 dh nh?kZdkyhu jktdks"kh; uhfr esa vk;krdks fu;aaf=kr djus osQ fy, VkfjiQ ij fuHkZjrk c<+k nh xbZ rFkk vk;kr dksVk osQ mi;ksx dks ?kVk fn;k x;kA 1991esa psY;kg lfefr us ,slh lykg nh fd fufeZr oLrqvksa osQ vk;kr ij 'kqYd lokZf/d gksuk pkfg,] blls] dyiqtks± rFkk e'khujh osQ vk;kr ij rFkk U;wure nj vk/kjHkwr dPph lkexzh ijA

vk;kr 'kqYdksa esa lq/kj vxys o"kks± esa Hkh tkjh jgkA 2002&03 osQ ctV esa ?kks"k.kk dh xbZ fd o"kZ 2004&05rd vk;kr 'kqYdksa dh osQoy nks cqfu;knh nj gksxhµdPph lkexzh eè;orhZ oLrq rFkk iqtks± ij 10 izfr'kr ,oavfUre oLrqvksa ij 20 izfr'krA bu y{;ksa dks è;ku j[krs gq, vk;kr 'kqYd dh mPpre nj dks 2002&03 esa?kVkdj 35 izfr'kr ls 30 izfr'kr dj fn;k x;kA

9. lsok dj (Service Tax)

dj lq/kj lfefr (psY;kg lfefr) us viuh vfUre fjiksVZ&Hkkx ,d (1991) esa lsokvksa ij dj yxkus dhfliQkfj'k dhA bl dj dks yxkus osQ ihNs ;g roZQ Fkk fd vkfFkZd fodkl osQ lkFk&lkFk ldy ?kjsyw mRiknesa lsok {ks=k dk izfr'kr c<+rk tkrk gS rFkk oLrq {ks=k dk va'knku ?kVrk tkrk gSA mRikn dj jktLo dh mRikndrkml dkj.k ?kVrh tk,xhA bl mRikndrk esa o`f¼ osQ fy, ijks{k djkjksi.k esa lsok dj dks 'kkfey djuk gksxkAblls vusd izdkj dh foo`Qfr;k¡] tks miHkksDrk osQ p;u esa mRiUu gksrh gSa de gks tk,¡xhA lsok dj dhvuqifLFkfr esa yksx lsokvksa ij vf/d [kPkZ djrs gSa rFkk oLrqvksa ,oa cpr ij O;; dks ?kVkrs gSaA lsok dj dksugha yxkus ij mu mRiknudrkZvksa dks VAT oszQfMV dk ykHk ugha feysxk ftuosQ fy, lsok mRifÙk dk lk/u gSApsY;kg lfefr us 10 izfr'kr dh nj ij dbZ oLrqvksa ij lsok dj yxkus dk lq>ko fn;kA bu lsokvksa dk lEcU/foKkiu] chek] 'ks;j nyky vkfn ls FkkA

bUgha rdks± dks è;ku esa j[krs gq, osQUnz ljdkj us 1994&95 osQ ctV esa 5 izfr'kr dh nj ls rhulsokvksaµVsfyiQksu] lkekU; chek rFkk LVkWd nykyksa ij lsok dj yxk;k ftlls 407 djksM+ #i, dk jktLo izkIrgqvkA 1997&98 esa lsok dj dks nl vkSj lsokvksa ij yxk;k x;kA 1998&99 esa 12 vkSj lsokvksa dks lsok djosQ nk;js esa yk;k xk;kA 2002&03 osQ ctV esa nl vkSj lsokvksa dks lsok dj osQ {ks=k osQ vUrxZr yk;k x;kA

lsok dj cSad rFkk xSj&cSad foÙkh; dEifu;ksa }kjk iznÙk fof'k"V lsokvksa ij yxk;k tkrk gSA 2002&03 osQ ctVesa ,slh lsok,¡ iznku djus okyh dEifu;ksa (Corporation) dks Hkh bl dj osQ nk;js esa yk;k x;kA

i;ZVd m|ksx esa eUnh dks ns[krs gq, fnlEcj 2001 esa gksVy lsok ij yxs lsok dj dks 31 ekpZ] 2002 rdosQ fy, LFkfxr dj fn;k x;kA 2002&03 osQ ctV esa bl LFkxu dks 31 ekpZ] 2003 rd osQ fy, c<+k fn;kx;kA

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lsok dj ls izkIr jktLo fuEu izdkj ls gSaµ

(djksM+ #i, esa)

1994&95 1997&98 1999&00 2001&02 2002&03(la'kksf/r) (ctV)

lsok dj jktLo 407 1586 2128 3600 6026

lexz osQUnzh; jktLo dk izfr'kr 0-7 1-1 1-3 1-8 2-5

mijksDr vkadM+ksa ls Li"V gS fd lsok dj ls izkIr jktLo esa yxkrkj fujis{k ,oa lkis{k o`f¼ gqbZ gSA 1994&95rFkk 2002&03 osQ eè; esa blesa djhc 15 xquk o`f¼ gqbZ] tcfd lexz osQUnzh; dj jktLo esa bldk fgLlk tks'kq: esa ,d izfr'kr ls Hkh de Fkk 2002&03 osQ ctV vuqeku esa c<+dj 2.5 izfr'kr gks x;kA bl o`f¼ osQnks eq[; dkj.k gSa] ;Fkk

(1) ldy ?kjsyw mRikn esa lsok {ks=k osQ fgLls esa yxkrkj o`f¼_ rFkk

(2) lsok dj osQ {ks=k esa yxkrkj foLrkj dj osQ vUrxZr ykbZ xbZ lsokvksa dh laa[;kvksa esa o`f¼A vHkh ftuegÙoiw.kZ lsokvksa ij dj yxk;s x;s gSa os gSaµokLrqdkj dh lsok] izcU/dh; lykgdkj] pkVZMZ,dkmUVs.V] dkWLV ,dkmUVs.V] dEiuh lSoszQVjh] thou chek] HkaMkj.k] jsy ;k=kk ,ts.V] gsYFk Dyc]C;wVh ikyZj] osQcy vkijsVj] MªkbDyhfuax vkfnA

D;k vki tkurs gSa lsok dj cSad rFkk xSj cSad foÙkh; dEifu;ksa }kjk iznÙk fof'k"V lsokvksa ij yxk;k tkrk gSA

II. xSj&dj lk/uksa ls izkIr vk; (Non-Tax Revenue Sources)

osQUnz ljdkj osQ xSj&dj vk; Ïksrksa esa lfEefyr gSaµ

1. eqnzk rFkk Vdlky (Currency & Mint)µosQUnz ljdkj dks uksV ,oa flDosQ <kyus dk ,dkf/dkj izkIrgS ftlls ljdkj dks izfr o"kZ vPNh vk; izkIr gksrh gSA

2. Mkd rFkk rkj foHkkx (Post & Telegraph)µHkkjr esa Mkd rFkk rkj lsok,¡ osQUnz ljdkj dh vk;dk ,d izeq[k Ïksr gSA ljdkj izfr o"kZ Mkd rFkk rkj dh njksa esa la'kks/u djosQ vius jktLo dks c<+kusdk iz;kl djrh gSA

3. iz'kklfud lsok,¡ (Administrative Services)µljdkj vusd izdkj dh iz'kklfud lsok,¡ ukxkfjdiz'kklu rFkk 'kkfUr O;oLFkk vkfn osQ :i esa nsrh gSa vkSj izkIr djrh gSA

4. lkoZtfud miozQeksa dk ykHk (Profits of Public Enterprises)µns'k esa lkoZtfud miozQeksa dk ykHkosQUnz ljdkj dh vk; dk ,d Ïksr gSA ;|fi orZeku esa lkoZtfud miozQeksa esa ljdkj dks gkfu mBkuhiM+ jgh gS] fdUrq bu m|ksxksa esa vifuos'k ljdkj osQ fy, i;kZIr vk; Ïksr ,df=kr dj jgk gSA

5. Í.k lsok,¡ (Loan Services)µosQUnz ljdkj le;≤ ij jkT;ksa ,oa vU; laLFkkvksa dks Í.k nsdjC;kt osQ :i esa jktLo izkIr djrh gSA

6. jsy lsok,¡ (Rail Services)µorZeku le; esa jsy lsok,¡ osQUnz ljdkj dk izeq[k vk; Ïksr cu pqdhgSA

7. vU; (Other)µunh ?kkVh ;kstuk,¡ rFkk lkekftd lsok,¡ Hkh osQUnz ljdkj osQ fy, jktLo dk Ïksr gaSA


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yksd foÙk

(B) jkT; ljdkjksa osQ eq[; dj(Major Taxes of the State Governments)

Hkkjr eas la?kh; jkT; dk <k¡pk gS rFkk izR;sd jkT; Lo;a viuk vk;&O;; dk ctV rS;kj djrk gSA jkT; ljdkjksadks vius O;; iwfrZ gsrq oqQN dj yxkus osQ vf/dkj fn, x, gSaA

jkT;ksa dks djksa ls izkIr gksus okyh vk; dks rhu Hkkxksa esa ck¡Vk tk ldrk gS tks bl izdkj gSaµ

(I) vk; ij djµ 1. o`Qf"k vk;&dj] 2. O;olk; dj

(II) lEifÙk ,oa iw¡thxr ysu&nsu ij djµ 3. LVkEi rFkk jftLVsª'ku 'kqYd] 4. Hkw&jktLo] 5. 'kgjh vpylEifÙk ij dj

(III) oLrq ,oa lsokvksa ij djµ 6. fcozQh dj vFkok O;kikj dj] 7. jkT; mRikn 'kqYd] 8. euksjatu dj]9. eksVj okguksa ij djA

(I) vk; ij yxk, tkus okys dj

1. Ñf"k vk;&dj (Agricultural Income Tax)µÑf"k vk;&dj Ñf"k ls gksus okyh vk; ij yxk;k tkrk gSAdj yxkus osQ igys fdlku dh vk; esa oqQN dVkSfr;ka dh tkrh gSa_ tSls] lpkbZ ij O;;] Hkw&jktLo dk HkqxrkuLFkkuh; dj] bR;kfnA bl dj dh njsa Hkh O;fDrxr vk;&dj dh njksa osQ leku [k.M (Slab-System) ijvkèkkfjr gksrh gSa vFkkZr~ dj dh izÑfr izxfr'khy gSA ;g dj lc jkT;ksa esa ugha yxk;k tkrkA orZeku eas vle]dukZVd] osQjy] rfeyukMq] if'peh caxky] mM+hlk] jktLFkku] fcgkj vkfn jkT;ksa esa o`Qf"k vk;&dj yxk;k tkrkgSA

Ñf"k vk;&dj dh njsa fofHkUu jkT;ksa esa vyx&vyx gSaA Hkkjr esa fcgkj igyk jkT; Fkk tgk¡ 1938 esa o`Qf"kvk;&dj ykxw fd;k x;kA

Ñf"k vk;&dj osQ lEcU/ esa fookn jgk gS rFkk blosQ i{k ,oa foi{k esa er izdV fd, x, gSaA i{k esa eq[;roZQ ;g fn;k tkrk gS fd jkT;ksa osQ c<+rs gq, dk;ks± dks ns[krs gq, bl dj ls mUgsa vk; izkIr gksrh gSA Hkkjrh;djkjksi.k tk¡p lfefr] 1925 osQ vuqlkj] ¶vk;&dj esa ls Ñf"k ls izkIr vk; dks dj&eqDr j[kus dk dksbZ,sfrgkfld ;k lS¼kfUrd vkSfpR; ugha gSA¸

foi{k esa eq[; roZQ ;g gS fd fdlkuksa ij bl dj ls vf/d Hkkj iM+rk gS rFkk bldk iz'kklu ,oa izcU/ dfBugSA fu"d"kZ ;g gS fd jkT;ksa dks bl dj ls dksbZ mYys[kuh; vk; izkIr ugha gksrhA tgk¡ rd Hkkj dk iz'u gS]o`Qf"k {ks=k esa ,d ,slk oxZ gS tks bldk Hkkj lg ldrk gS D;ksafd bl oxZ dks o`Qf"k ls dkiQh vk; izkIr gksrh gSA

2. O;olk; dj (Profession Tax)µ;g dj jkT; ljdkjksa }kjk fofHkUu izdkj osQ O;olk;ksa ij yxk;k tkrkgSA ,d fuf'pr vk; lhek rd dj ls NwV iznku dh tkrh gS rFkk 'ks"k vk; ij bls izxfr'khy nj ls yxk;ktkrk gSA

bl dj ls i;kZIr vk; izkIr ugha gksrhA ;gh dkj.k gS fd dbZ jkT;ksa esa bls lekIr dj fn;k x;k gSA eè; izns'kljdkj us Hkh foÙkh; o"kZ 1991&92 ls O;olk; dj lekIr djus dh ?kks"k.kk dh gSA

(II) lEifÙk ,oa iw¡thxr ysu&nsu ij dj

3. LVkEi rFkk jftLVªs'ku (Stamps and Registration Fees)µjkT; ljdkjksa dks vnkyrh ,oa xSj&vnkyrhLVkEi ls Hkh vk; izkIr gksrh gSA blosQ vfrfjDr nLrkostksa dh jftLVªh djokrs le; jkT; ljdkjsa 'kqYd olwydjrh gSaA jkT; ljdkj osQ jktLo dk ;g ,d egÙoiw.kZ Ïksr gSA

4. Hkw&jktLo (Land Revenue)µHkw&jktLo vFkok ekyxqtkjh jkT; ljdkjksa dh vk; dk izeq[k lk/u gS rFkkizkjEHk ls gh ;g vk; dk egÙoiw.kZ Ïksr jgk gSA fdUrq orZeku esa fcozQh dj blls vf/d jktLo iznku djusokyk Ïksr cu x;k gSA Hkw&jktLo dh njsa vyx&vyx jkT;ksa esa vyx&vyx jgrh gSa fdUrq vc Hkwfe lq/kj osQdkj.k buesa oqQN lekurk vkrh tk jgh gSA

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Hkw&jktLo dk fu/kZj.k djus osQ fy, fuEu rhu jhfr;ksa dk iz;ksx fd;k tkrk gSµ

(i) 'kq¼ mRiknu (Net Produce)µrfeykuMq esa 'kq¼ mRiknu osQ vk/kj ij Hkw&jktLo olwy fd;ktkrk gS vFkkZr~ oqQy mRiknu ewY; esa ls o`Qf"k O;; ?kVkdj 'kq¼ mRiknu Kkr fd;k tkrk gSA

(ii) 'kq¼ ifjlEifÙk vFkok vkfFkZd yxku (Economic Rent)µoqQy mRifÙk esa ls mRiknu ykxr?kVkus ij 'kq¼ ifjlEifÙk dks Kkr fd;k tk ldrk gS tks Hkw&jktLo dk vk/kj gksrk gSA ;g iz.kkyhmÙkj izns'k] eè; izns'k] iatkc] fgekpy izns'k vkfn jkT;ksa esa izpfyr gSA

(iii) O;kogkfjd vk/kj (Empirical Basis)µbl iz.kkyh esa oqQN O;kogkfjd ckrksa dks è;ku esa j[kdjHkw&jktLo fu/kZfjr fd;k tkrk gS_ TkSls] Hkwfe dh fLFkfr] cktkj dh fLFkfr] feV~Vh dk izdkj bR;kfnAeqEcbZ] dukZVd] vkU/z izns'k jkT;ksa esa ;gh iz.kkyh izpfyr gSA

;g Hkh mYys[kuh; gS fd dHkh&dHkh jkT; ljdkjksa }kjk Hkw&jktLo dks mu {ks=kksa esa ekiQ vFkok LFkfxr dj fn;ktkrk gS tgk¡ fdlh fo'ks"k o"kZ esa vdky ;k izkÑfrd laoQV dk izdksi gksrk gSA Hkw&jktLo dh nj vkuqikfrdjgrh gSA vr% bldk Hkkj xjhcksa ij vf/d iM+rk gSA

5. 'kgjh vpy lEifÙk ij djµ;g dj 'kgjh vpy lEifÙk ij yxk;k tkrk gS ij blls oQksbZ mYys[kuh;vk; izkIr ugha gksrhA

(III) oLrq o lsokvksa ij dj

6. fcozQh dj vFkok O;kikj dj (Sales Tax or Trade Tax)µjktLo izkIr djus dh n`f"V ls fcozQh dj jkT;ksaosQ fy, lcls egÙoiw.kZ dj gS D;ksafd jkT;ksa dks blls lokZf/d vk; izkIr gksrh gSA bldk dkj.k ;g gS fdmRiknu o`f¼ gksus ls vkUrfjd O;kikj esa dkIkQh o`f¼ gqbZ gSA lcls igys fcozQh dj enzkl esa 1939 esa yxk;kx;kA lekpkj&i=kksa dks NksM+dj fcozQh dj mu lc oLrqvksa ij yxk;k tkrk gS tks ns'k esa csph tkrh gSaA ;g djigys foozsQrkvksa ij yxk;k tkrk gS tks mls oLrq osQ ewY; esa feykdj miHkksÙkQk ij Vky nsrs gSaA ;gk¡ lekU; fcozQhdj (General Sales Tax) rFkk p;ukRed fcozQh dj (Selective Sales tax) esa Hksn fd;k tkuk pkfg,A tcO;kikjh }kjk csph tkus okyh lc oLrqvksa ij dj yxk;k tkrk gS rks mls lkekU; fcozQh dj dgrs gSaA tc oqQNpquh gqbZ oLrqvksa ij dj yxk;k tkrk gS rks bls p;ukRed fcozQh dj dgrs gSaA okLro esa fdlh Hkh jkT; esalkekU; fcozQh dj ugha yxk;k tkrkA

Hkkjr ljdkj us 1956 esa osQUnzh; fcozQh dj vf/fu;e ikfjr fd;k rFkk mu oLrqvksa ij foozQ; dj yxk;kftudk vUrjkZT;h; O;kikj gksrk gSA ftl jkT; ls oLrq,¡ ckgj tkrh gSa ogh jkT; dj yxkrk gS rFkk jktLo HkhizkIr djrk gSA fcozQh dj ,d fooknxzLr fo"k; gS rFkk bldk fojks/ fd;k tkrk gS rFkk bls lekIr djus dkpqukoh eqík cuk;k tkrk gS ij ;g lekIr ugha gks ikrk D;ksafd jkT; bl vk/kj ij bldk fojks/ djrs gSa D;ksafd;g mudh vk; dk lcls cM+k Ïksr gSA izR;sd jkT; esa fcozQh dj dh njsa vyx&vyx gSaA fcozQh dj ls ftrukjktLo izkIr gksuk pkfg,] mruk ugha gks ikrk D;ksafd ,d rks bldk Hkqxrku bZekunkjh ls ugha fd;k tkrk vkSjnwljs] fcozQh dj olwy djus okyk ljdkjh rU=k Hkh iw.kZ fu"Bk vkSj bZekunkjh ls dk;Z ugha djrkA

1991 ls dj lq/kj dh tks izfozQ;k izkjEHk dh xbZ mldk ,d vk;ke jgk gSA jkT;ksa osQ fcozQh dj osQ LFkku ijosQUnz osQ VAT dh rjg jkT;ksa esa VAT dk ykxw djukA 1999 esa jkT;ksa osQ eq[; eaf=k;kas osQ lEesyu esa VAT

ykxw djus dk fu.kZ; fy;k x;kA 2001&02 esa ;g fu.kZ; fy;k x;k fd vizSy 2003 rd jkT;ksa esa VAT ykxwfd;k tk,xkA

orZeku le; esa fcozQh dj vFkok O;kikj dj jkT; ljdkjksa dk izeq[k vk; Ïksr gSA

7. jkT; mRiknu 'kqYd (State Excise Duties)µjkT; ljdkjksa dks 'kjkc] viQhe] Hkkax] xkatk rFkk vU;u'khyh oLrqvksa ij mRiknu dj yxkus dk vf/dkj gSA bu oLrqvksa ij ml le; dj yxk;k tkrk gS tc ;krks jkT; dh lhek osQ Hkhrj budk mRiknu fd;k tkrk gS vFkok ;s oLrq,¡ jkT; dh lhek esa izos'k djrh gSaA ;gdj yxkus dk eq[; mís'; vk; izkIr djus osQ lkFk&gh&lkFk bu oLrqvksa osQ miHkksx dks fu;fU=kr djuk Hkh gSA


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mRiknu dj vyx&vyx njksa ls yxk;k tkrk gSA ftu jkT;ksa us e|&fu"ks/ dh uhfr ugha viukbZ gS] ogk¡ 'kjkcij dkiQh Å¡ph nj ls dj yxk;k tkrk gSA ftu jkT;ksa us iw.kZ vFkok vkaf'kd :i ls e|&fu"ks/ dh uhfr viukbZgS mUgsa mRiknu dj ls izkIr gksus okys jktLo esa Hkkjh deh gks xbZ gSA e|&fu"ks/ dh uhfr viukbZ tk;s vFkokugha ;g ,d fooknxzLr fo"k; gS fdUrq bruk rks dgk gh tk ldrk gS fd ljdkj dks u'khyh oLrqvksa ls izkIrvk; ij fuHkZj ugha jguk pkfg,A

8. euksjatu dj (Entertainment Tax)µ;g dj flusek] fFk;sVj] oqQ'rh] ukp&xkuksa bR;kfn osQ dk;ZozQe ijyxk;k tkrk gSA ;g dj vizR;{k dj gS ftls n'kZdksaa ij Vky fn;k tkrk gSA orZeku le; esa euksjatu dj jkT;ljdkj dk i;kZIr vk; ns jgh gSA

9. eksVj okguksa ij dj (Tax on Motor Vehicles)µjkT; ljdkjksa dks eksVj] LowQVj vkfn okguksa osQ foozQ;ij dj yxkus dk vf/dkj gSA ns'k esa c<+rs gq, nqifg, okguksa ,oa vU; okguksa dh la[;k dks ns[krs gq, bl enls jktLo esa o`f¼ gqbZ gSA

VkLd VAT ykxw djus dk fu.kZ; dc fy;k x;k\

(C) LFkkuh; 'kklu osQ eq[; dj(Major Taxes of Local Self Government)

LFkkuh; 'kklu esa eq[; :i ls uxj fuxe] xzke uxjikfydk,¡] xzke iapk;rsa ,oa ftyk cksMks± dk lekos'k gksrkgSA buosQ O;; dks ns[krs gq, jkT; ljdkj }kjk bUgsa vk; izkIr djus gsrq oqQN dj yxkus osQ vf/dkj fn, x,gSaA bu djksa dks nks Hkkxksa esa ckaVk tk ldrk gSµ(A) izR;{k dj ,oa (B) vizR;{k djA

(A) izR;{k dj (Direct Tax)

buesa fuEu djksa dk lekos'k gksrk gSµ

(1) lEifÙk dj (Property Tax)µ;g LFkkuh; laLFkkvksa dk egÙoiw.kZ dj gSA blosQ pkj izdkj gksrsgSaµedkuksa ij dj] lEifÙk osQ gLrkUrj.k ij dj] Hkwfe ij midj ,oa lq/kj djA

lEifÙk dj dks nks :iksa esa yxk;k tkrk gSµlkekU; dj ,oa lsok djA

lkekU; djµtks dj lEifÙk osQ okf"kZd ewY; ij yxk;k tkrk gS mls lkekU; lEifÙk dj dgrs gSaA

lsok djµ;g dj ty&iwfrZ] liQkbZ] f'k{kk] fctyh vkfn dh iwfrZ gsrq yxk;k tkrk gSA ;s dj lEifÙkosQ iw¡thxr ewY; osQ vk/kj ij yxk, tkrs gSaA

lEifÙk dj izxfr'khy nj ls yxk;k tkrk gS rFkk ;g ,d ykspiw.kZ dj gSA fdUrq bl dj dk ;g nks"kgS fd djksa dk U;wure fu/kZj.k djokus osQ fy, Hkz"Vkpkj dks c<+kok feyrk gSA

(2) is'kk ,oa o`fÙk ij djµ;g dj ykblsUl 'kqYd osQ :i esa olwy fd;k tkrk gS rFkk fofHkUu is'kk ,oao`fÙk djus okyksa ij fHkUu nj ls yxk;k tkrk gSA

(3) xkfM+;ksa ij djµ;g dj rkaxk] fjD'kk] lkbfdy] cSyxkM+h vkfn ij yxk;k tkrk gSA eksVj xkfM+;ksa ij;g dj ugha yxk;k tkrkA

(4) cktkj djµ;g dj uxjikfydk ,oa xzke iapk;rksa }kjk cktkj esa eky cspus okys O;kikfj;ksa ij yxk;ktkrk gSA

(5) ekxZ 'kqYdµ;g dj Å¡ph ykxr ls fufeZr iqyksa ij ls xqtjus okys O;fDr;ksa ,oa eky ij yxk;k tkrkgSA

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(6) gSfl;r djµ;g dj O;fDr;ksa dh lkekftd fLFkfr] vkfFkZd fLFkfr ,oa ifjokj osQ lnL;ksa dh la[;kosQ vk/kj ij yxk;k tkrk gSA

(B) vizR;{k dj (Indirect Tax)

blesa eq[; :i ls nks izdkj osQ djksa dk lekos'k gksrk gSµ(1) pqaxh dj] ,oa (2) lhek djA

1. pqaxh dj (Octroi Tax)µ;g dj uxjikfydkvksa dh vk; dk izeq[k Ïksr gS rFkk uxjikfydk {ks=k osQvUrxZr mi;ksx ;k foozQ; osQ fy, vkus okys eky ij yxk;k tkrk gSA uxjikfydk {ks=k ls ckgj tkus okyhoLrqvksa ij ;g dj ugha yxk;k tkrkA

paqxh dj osQ fojks/ esa lcls cM+k roZQ ;g gS fd blesa Hkz"Vkpkj iuirk gS D;ksafd vf/dka'k vk; uxjikfydkdks izkIr ugha gks ikrhA lkFk gh izfrxkeh dj gS D;ksafd bldk Hkkj xjhc O;fDr ij vf/d iM+rk gSA

2. lhek dj (Terminal Tax)µtc dksbZ lkeku uxjikfydk dh lhek esa izfo"V djs ;k lhek osQ ckgj tk,vFkok lhek ij ls xqtjrk gS rks ml ij tks dj yxk;k tkrk gS] mls lhek dj dgrs gSaA

lhek dj vkSj pqaxh dj esa ;g vUrj gS fd pqaxh dj uxjikfydk {ks=k esa izos'k djrs le; yxk;k tkrk gS tcfdlhek dj izos'k djrs le; ;k lhek osQ ckgj tkrs le; nksuksa gh fLFkfr;ksa esa yxk;k tkrk gSA jsyksa ls ;k=kk djusokys ;kf=k;ksa ls HkkM+s osQ lkFk gh lhek dj olwy dj uxjikfydk dks ns fn;k tkrk gSA

Hkkjrh; lafo/ku esa osQUnz rFkk jkT;ksa osQ eè; dk;ks± dk ftl <ax ls c¡Vokjk gqvk gS mlosQ vuqlkj vf/dka'kdk;ks± dks jkT;ksa dks lkSaik x;kA fdUrq] bu dk;ks± osQ lEiknu osQ fy, jkT;ksa dks foÙkh; lk/u miyC/ ugha gq,gSaA ;gh dkj.k gS fd Hkkjrh; la?kh; O;oLFkk esa mèoZ foÙkh; vlekurk (vertical financial inequity) gSA blfLFkfr dk vkHkkl lafo/ku fuekZrkvksa dks Hkh FkkA blfy, lafo/ku esa gh foÙk vk;ksx osQ xBu dh O;oLFkk dhx;h gS rkfd osQUnzh; ,oa jkT; ljdkjksa dh foÙkh; vlekurk dks osQUnz ls foÙkh; lk/uksa osQ gLrkUrj.k }kjk nwjfd;k tk losQA ;g gLrkUrj.k nks rjg ls gksrkµosQUnzh; dj jktLo esa jkT;ksa dks ,d fgLlk nsdj rFkk lgk;rkvuqnku iznku djosQA



6. Hkkjr esa oSQlh foÙk O;oLFkk gS\

(v) la?kh; (c) izkarh;

(l) jktdh; (n) buesa ls dksbZ ughaA

7. Ñf"k vk; dks NksM+dj] vU; lzksrksa ls izkIr O;fDrxr vk; ij tks dj osaQnzh; ljdkj }kjk yxk;k tkrkgS] mls D;k dgrs gSa\

(v) fcØh dj (c) vk;dj(l) fuxe dj (n) laifÙk djA

8. 1959&60 esa fuxe dj dks fdl uke ls tkuk tkrk Fkk\

(v) vk;&dj (c) laifÙk dj

(l) lqij VSDl (n) Vwy VSDlA

9. iw¡thxr vfHkykHk dk D;k vFkZ gS\

(v) laifÙk osQ ewY; esa ßkl (c) laifÙk dk ewY; leku gksuk

(l) laifÙk osQ ewY; esa dksbZ ifjorZu u gksuk (n) laifÙk osQ ewY; esa o`f¼A

10. C;kt dj loZizFke dc yxk;k x;k Fkk\

(v) 1974 (c) 1975

(l) 1976 (n) 1980A


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• Hkkjrh; dj iz.kkyh esa LorU=krk osQ ckn lq/kj ykus osQ fy, Hkkjr ljdkj us le;≤ ij dj tk¡pvk;ksx ,oa dj tkap lfefr;ksa dh LFkkiuk dh gSA o"kZ 1953 esa MkW- tkWu eFkkbZ dh vè;{krk esa djiz.kkyh esa lq/kj ykus vkSj vk; dh fo"kerkvksa dks nwj djus osQ fy, dj tk¡p vk;ksx dh LFkkiuk dhxbZA

• izR;{k djk/ku dks ljy ,oa ;qfÙkQ laxr cukus osQ fy, ekpZ 1968 eas Hkqr¯yxe lfefr xfBr dh xbZAns'k esa dj pksjh ,oa dj&oapuk dks jksdus osQ fy, 1970 esa okUpw lfefr xfBr dh xbZA vizR;{k djiz.kkyh esa lq/kj ykus osQ fy, tqykbZ 1976 esa Jh ,y- osQ- >k dh vè;{krk esa vizR;{k dj tkap lfefrxfBr dh xbZA blosQ ckn 1977 esa izR;{k dj fu;eksa osQ ljyhdj.k osQ fy, Jh lhlh- pkSdlh dhvè;{krk esa izR;{k dj pkSdlh tkap lfefr xfBr dh xbZA

• Lora=krk izkfIr osQ ckn lektoknh vFkZO;oLFkk dh LFkkiuk osQ mís'; ls vk; dh fo"kerkvksa dks dedjus ij cy fn;k x;kA blh mís'; ls Hkkjrh; dj iz.kkyh dks izxfr'khy djkjksi.k lajpuk ij osQfUnzrfd;k x;kA

• Hkkjrh; dj iz.kkyh dk mís'; osQoy vk; izkIr djuk gh ugha gS cfYd ns'k esa vf/dre lkekftdykHk dh n'kk Hkh lqfuf'pr djuk gSA Hkkjrh; dj iz.kkyh esa bl ckr dk è;ku j[kk x;k gS fd djkjksi.kdk fofu;ksx] cpr ,oa mRiknu ij izfrowQy izHkko u iM+s vkSj turk dks vf/dre lUrqf"V ,oa dY;k.kfey losQA

• Hkkjr esa la?kh; foÙk O;oLFkk gS ftlosQ vuqlkj lafo/ku esa osQUnz rFkk jkT;ksa osQ vk; osQ lk/uksa dk Li"VmYys[k fd;k x;k gSA vk; izkIr djus osQ fy, osQUnz rFkk jkT; ljdkjksa dks oqQN dj yxkus dk vf/dkjlafo/ku esa fn;k x;k gSA

• ;fn vk;&dj cgqr izxfr'khy gksrk gS rks cpr ,oa fofu;ksx ij izfrowQy izHkko iM+rk gS ftlls mRiknudk Lrj fxj tkrk gSA tc yksxksa dh vk; dk ,d cM+k izfr'kr ljdkj djksa osQ :i ys ysrh gS rks yksxcpr djus ,oa dk;Z djus dks izksRlkfgr ugha gksrsA

• fodflr ns'kksa dh rjg Hkkjr esa vk;&dj dj&jktLo dk izeq[k Ïksr ugha gSA tula[;k dk ,d izfr'krHkkx Hkh bl dj dk Hkqxrku ugha djrk gSA bldk eq[; dkj.k ;g gS fd tks okLro esa vk;&dj nsus;ksX; gSa] mudh igpku ugha gks ik jgh gS vkSj ,sls yksx ljdkj dh vka[kksa esa /wy >ksaddj cMs+ iSekusij dj dh pksjh dj jgs gSaA

• fuxe dj O;kolkf;d fuxeksa vkSj dEifu;ksa osQ ykHk ij yxk;k tkus okyk dj gSA ;g ml dj ls fHkUugS tks dEiuh osQ ykHkka'k ij va'k/kfj;ksa }kjk fn;k tkrk gSA 1959-60 rd bl dj dks lqij VSDl(Super Tax) osQ uke ls tkuk tkrk FkkA

• 1959&60 esa dkYMksj }kjk 1956 esa dh xbZ vuq'kalk osQ vk/kj ij Hkkjr esa ftl fuxe dj dks viuk;kx;k og bl dj dh Dykfldy fopkj/kjk osQ vuqowQy FkhA bl fopkj/kjk osQ vuqlkj dEiuh ;k fuxedk i`Fko~Q vfLrRo gksrk gSA bl dkj.k dEiuh osQ oqQy ykHk ij i`Fko~Q fuxe dj yxk;k tk ldrk gSA

• lEifÙk dj ,d O;fDr dh lEifÙk vFkok /u vFkok iw¡th osQ oqQy ewY; ij izfro"kZ yxk;k gSA ;gO;kolkf;d dEifu;ksa vkSj fuxeksa dh lEifÙk ij Hkh yxk;k tkrk gSA

• osQUnzh; mRiknu 'kqYd Hkkjr ljdkj dh vk; dk ,d egÙoiw.kZ Ïksr gSA osQUnzh; ljdkj 'kjkc] viQhe,oa vU; u'khyh oLrqvksa dks NksM+dj Hkkjr esa iSnk dh tkus okyh leLr oLrqvksa ij mRiknu dj yxkldrh gSA u'khyh oLrq,¡ jkT; ljdkjksa osQ vf/dkj&{ks=k esa vkrh gSaA

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• osQUnzh; mRikn 'kqYd dk i;kZIr foLrkj 1960 rFkk 1970 osQ n'kdksa esa gqvkA 1944&75 esa djhc 128

oLrq lewgksa ij ;g dj yxk gqvk FkkA bu oLrqvksa esa fufeZr oLrq] dPph lkexzh rFkk eè;orhZ oLrq lHkh

'kkfey FkhaA dPph lkexzh rFkk eè;orhZ oLrqvksa ij mRikn 'kqYd dk izikrh (Cascading) izHkko iM+rk

gS tks vkfFkZd [;ky ls mfpr ugha gSA

• dj lq/kj lfefr (psY;kg lfefr) us viuh vfUre fjiksVZ&Hkkx ,d (1991) esa lsokvksa ij dj yxkus

dh fliQkfj'k dhA bl dj dks yxkus osQ ihNs ;g roZQ Fkk fd vkfFkZd fodkl osQ lkFk&lkFk ldy

?kjsyw mRikn esa lsok {ks=k dk izfr'kr c<+rk tkrk gS rFkk oLrq {ks=k dk va'knku ?kVrk tkrk gSA mRikn

dj jktLo dh mRikndrk ml dkj.k ?kVrh tk,xhA

• Hkkjr ljdkj us 1956 esa osQUnzh; fcozQh dj vf/fu;e ikfjr fd;k rFkk mu oLrqvksa ij foozQ; dj

yxk;k ftudk vUrjkZT;h; O;kikj gksrk gSA ftl jkT; ls oLrq,¡ ckgj tkrh gSa ogh jkT; dj yxkrk gS

rFkk jktLo Hkh izkIr djrk gSA fcozQh dj ,d fooknxzLr fo"k; gS rFkk bldk fojks/ fd;k tkrk gS rFkk

bls lekIr djus dk pqukoh eqík cuk;k tkrk gS ij ;g lekIr ugha gks ikrk D;ksafd jkT; bl vk/kj

ij bldk fojks/ djrs gSa D;ksafd ;g mudh vk; dk lcls cM+k Ïksr gSA

• LFkkuh; 'kklu esa eq[; :i ls uxj fuxe] xzke uxjikfydk,¡] xzke iapk;rsa ,oa ftyk cksMks± dk lekos'k

gksrk gSA buosQ O;; dks ns[krs gq, jkT; ljdkj }kjk bUgsa vk; izkIr djus gsrq oqQN dj yxkus osQ vf/dkj

fn, x, gSaA


• vf/Hkkj (Surcharge)µvfrfjDr djA

• izikrh (Cascading)µ,slh pêðku ftldk fdukjk [kM+k gksA

• yxku (Economic rent)µHkw&djA


1- Hkkjrh; dj iz.kkyh osQ y{k.kksa dk o.kZu djsaA

2- Hkkjrh; dj iz.kkyh esa vPNh dj iz.kkyh dh D;k fo'ks"krk,¡ gSa\

3- osQUnz ljdkj dh vk; osQ lzksrksa dks fy[ksaA

4- vk;dj fdls dgrs gSa\ bldh fo'ks"krkvksa dks fy[ksaA


(a) fuxe dj (b) lEifÙk dj (c) lsok djA

6- jkT; ljdkjksa osQ eq[; djksa dk o.kZu djsaA

7- LFkkuh; 'kklu osQ eq[; djksa dk o.kZu djsaA


1. MkW- tkWu eFkkbZ 2. izks- dkYMksj 3. 1968 4. djkjksi.k

5. vL=k 6. (v) 7. (c) 8. (l)

9. (n) 10 (v)A


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bdkbZ—26% Jh ,y- osQ- >k lfefr dh fliQkfj'ksa

bdkbZµ26: Jh ,y- osQ- >k lfefr dh fliQkfj'ksa

(Recommendations of Shri L. K. Jha Committee)


mís'; (Objectives)


26.1 lfefr osQ fu"d"kks± dk lkjka'k rFkk fliQkfj'ksa (Summary of Conclusions and Recom-

mendations)

26.2 lfefr dh [kkst (Findings of the Committee)

26.3 lfefr dh fliQkfj'ksa (Recommendations of the Committee)





mís'; (Objectives)


• lfefr osQ fu"d"kks± dk lkjka'k rFkk fliQkfj'kksa dks tkuus gsrqA

• lfefr dh [kkst laca/h ckrksa dks le>us esaA

• lfefr dh fliQkfj'kksa dh tkudkjh gsrqA


vizR;{k dj&iz.kkyh esa lq/kj djus osQ lEcU/ esa osQUnzh; ljdkj us 19 tqykbZ] 1976 esa Jh ,y- osQ- >k dhvè;{krk esa ,d lfefr dh fu;qfDr dhA bl lfefr osQ N% lnL;µJh ,e- ch- v#.kkpye] MkW- jktk ts-pkfy;k] Jh ts- lsu xqIrk] Jh th- oh- usokYdj] Jh eueksgu ¯lg] Jh osQ- ujflEgk fu;qDr fd;s x;sA fdUrqflrEcj] 1976 esa Jh ,l- ,l- ejkBsµvè;{k] vkS|ksfxd ykxr rFkk dher C;wjks dks Jh eueksgu lg dh txgfu;qDr fd;k x;k vkSj Jh osQ- ,u- ujflEgk dks lfefr dk lfpo fu;qDr fd;k x;kA

fopkj.kh; ckrsa (Terms of Reference)

lfefr dks fuEufyf[kr ckrksa ij fopkj djosQ viuh vfUre fliQkfj'ksa nsuh Fkhaµ

(i) osQUnzh;] jkT;ksa rFkk LFkkuh; fudk;ksa osQ orZeku vizR;{k dj lajpuk ij iqu% fopkj (review)

djukA


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(ii) nqyZHk lk/uksa dks vk£Fkd mi;ksx eas izksRlkfgr djus esa vizR;{k djksa osQ ;ksxnku dh tk¡p djukA

(iii) mRiknu djksa dh lajpuk rFkk Lrjksa] bu djksa dh dherksa rFkk ykxrksa ij izHkko] bu djksa dk vko`Ùkh;izHkko (Cumulative effects)] fofHkUu O;; lewgksa ij bu djksa dk vfUre Hkkj] dj vk/kj c<+kusdk {ks=k iz.kkyh dh yksp esa o`f¼ djuk bR;kfn;ksa dh tk¡p djukA

(iv) bdV~Bh jkf'k osQ :i esa yxk;s tkus okys dj (Value-added-Tax) dh oqQN enksa dks vizR;{kdj iz.kkyh tgk¡ vuqowQy gksa] esa ykxw djus dh lqyHkrk (feasibility) dh tk¡p djuk vkSj ;fn;s lqyHk ik;s tk,¡ rks ;g dj Hkkjrh; ifjfLFkfr;ksa esa fdu yksxksa ij yxk;k tk,µfuekZrkvksa] FkksdO;kikfj;ksa ;k iqQVdj O;kikfj;ksa ij\ blosQ fy, mfpr lq>ko fn;s tk,¡A

(v) D;k fdlh fo'ks"k m|ksx ;k ,d m|ksx osQ fo'ks"k {ks=k dks vizR;{k djksa esa lqfo/kvksa osQ :i esavuqnku (grant of concessions) fn;k tk,\ ;fn fn;k tkrk gS rks fdl lhek rd lgk;rk nhtkuh pkfg,A bu lcdh tk¡p djukA

(vi) vk;kr&djksa dh Lrj rFkk lajpuk dk vk;kr O;kikj fu;U=k.k] ns'k osQ m|ksxkssa] dh lqj{kk rFkk ns'kdh oLrqvksa dh dher fu/kZj.k vkfn osQ lEcU/ esa tk¡p djukA ;fn vko';d gks rks buesa ifjorZuosQ fy, lq>ko fn;k tk,A

(vii) ljdkj dks lfefr }kjk nh xbZ fliQkfj'kksa dks ykxw djus esa mfpr dne (iz'kklu rFkk laxBukRedfu;qfDr;ksa esa ifjorZu Hkh lfEefyr gSa) mBkus osQ fy, lykg nh tk,A

(viii) ;fn dksbZ vko';drk gks] lafo/ku rFkk dj fo/ku esa ifjorZu djus osQ fy, lq>ko fn;s tk,¡AifjorZuksa dks ykxw djus esa ,slh dj lajpuk dk lq>ko fn;k tk, tks osQUnz rFkk jkT;ksa nksukasa dh foÙkh;vko';drk,¡ iwjh dj losaQA

(ix) lk/uksa dks xfr'khy djus esa vizR;{k djksa esa Hkwfedk dh tk¡p djus le; dj lajpuk eas izR;{k rFkkvizR;{k djksa osQ eè; ijLij fØ;kvksaa rFkk mfpr rkyesy dk è;ku j[kk tk,A

(x) tk¡p esa ;fn dksbZ vU; ckr utj vk;s rks mldh Hkh fliQkfj'k dh tk,A

26-1 lfefr osQ fu"d"kks± dk lkjka'k rFkk fliQkfj'kas(Summary of Conclusions and Recommendations)

vizR;{k dj tk¡p lfefr] tks >k lfefr osQ uke ls tkuh tkrh gS] us viuh fjiksVZ vizSy] 1977 dks ljdkj osQle{k j[khA lfefr us viuk dke iw.kZ dj fy;k gSA lfefr us viuh tk¡p osQ nkSjku tks vuqHko fd;k ,oa ns[kk]mu izkfIr;ksa (findings) dk lkjk¡'k] fu"d"kZ rFkk fliQkfj'ksa uhps nh tk jgh gSaµ

uksV~l vizSy] 1977 esa >k lfefr us viuh fjiksVZ ljdkj osQ lkeus j[khA

fujh{k.k (Observations)

vizR;{k dj tkap lfefr us vuqHko fd;k fd dj iz.kkyh dk eq[; mís'; vk£Fkd ,oa lkekftd izxfr osQ fy,vko';d okLrfod lk/uksa dks xfr'khy cukuk gSA fdUrq ftl izdkj ls djksa osQ ekè;e ls lk/ukas dks xfr'khyfd;k tkrk gSS ml ij Hkkj dk izHkko vFkZO;oLFkk rFkk lekt ij cqjk iM+rk gSA lkekftd n`f"Vdks.k ls djiz.kkyh ogh csgrj ekuh tkrh gS tks lkekftd U;k; osQ vuqowQy gksA vk£Fkd n`f"Vdks.k osQ vuqlkj vPNh djiz.kkyh og gksrh gS ftlls vk£Fkd fØ;kvksa dks izksRlkgu fey losQA vk£Fkd izfØ;kvksa dks izksRlkgu rHkh feylosQxk tcfd dj iz.kkyh ,d rjiQ ls lk/uksa dks xfr'khyrk iznku djs rFkk nwljh rjiQ iz;ksx esa yk;s tkus okyslk/uksa dh oqQ'kyrk esa fuEure deh djsA

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bl izdkj dj&iz.kkyh fu/kZfjr djrs le; bu mís';ksa dks vo'; è;ku esa j[kk tkuk pkfg,A djksa dks vU/k/qU/blfy, ugha yxkrs jguk pkfg, fd buls jktLo esa o`f¼ gksxh ;k fo'ks"k mRikndksa dh dfBukb;ksa dk lek/kugks tk;sxkA jktLo o`f¼ djuh Hkh gS rks bl rjg ls dh tk, rkfd iz.kkyh osQ lajpukRed lUrqyu tks fd ,dckj LFkkfir gks tk,] mlesa fcxkM+ u gks ik;sA bu lEcU/ esa lfefr dk fo'okl gS fd ;g rHkh lEHko gks ldrkgS tcfd iz.kkyh dk foosdhdj.k gks pqdk gks rFkk buesa ifjorZu lfefr osQ lq>koksa osQ vuqowQy fd;k tk,A

D;k vki tkurs gSa djksa dks va/k/qa/ ugha yxkuk pkfg,A



1. --------- esa Jh ,y- osQ- >k dh vè;{krk esa ,d lfefr dh fu;qfDr dhA

2. vizR;{k dj tk¡p lfefr tks --------- lfefr osQ uke ls tkuh tkrh gS] us viuh fjiksVZ vizSy] 1977 dksljdkj osQ le{k j[khA

3. lkekftd n`f"Vdks.k ls dj iz.kkyh ogh csgrj ekuh tkrh gS tks --------- U;k; osQ vuqowQy gksA

4. fofHkUu jkT;ksa esa dj Hkkj dk forj.k --------- gSA

5. >k lfefr esa --------- lnL; FksA

26-2 lfefr dh [kkst (Findings of the Committee)

lfefr us fjiksVZ esa viuh [kkstksa ;k izkfIr;ksa ij izdk'k Mkyk gS rFkk dj&iz.kkyh esa egÙoiw.kZ ifjorZu dhfliQkfj'k dh gSA lfefr us vuqHko fd;k gS fd Hkkjr dh orZeku vizR;{k dj iz.kkyh nks"kiw.kZ gS rFkk osQUnz] jkT;ksarFkk LFkkuh; fudk;ksa }kjk LorU=k :i ls yxk;s x;s vizR;{k djksa esa fo'ks"k dksbZ rkyesy (Coordination)

ugha gSA izR;sd ljdkjksa }kjk yxk;s x;s eq[; djksa dh lajpuk esa dksbZ fLFkjrk (Consistency) ugha gSS vkSjmlosQ dkj.k mu lcdk la;qDr :i ls iM+us okyk izHkko vFkZO;oLFkk ij cqjk iM+rk gSA lfefr dk dguk gS fddjksa esa lq/kj osQ fy, bu mís';ksa dk gksuk vko';d gSµdj iz.kkyh bl izdkj dh gksuh pkfg, rkfd fofHkUudj ijLij ,d&nwljs ij Nk tk,a rFkk bu djksa dh vkUrfjd lajpuk bl izdkj ls fuf'pr dh tk, rkfd ns'kesa ,d leku vizR;{k dj&iz.kkyh ykxw dh tk losQA lfefr us orZeku vizR;{k dj iz.kkyh esa fuEufyf[krdfe;k¡ (deficiencies) crkbZ gSaµ

(1) ljdkj dPps eky] vk;kfrr oLrqvksa] mRiknu rFkk fcØh ij dj osQoy vius jktLo o`f¼ osQ fy,gh yxkrh gSA bu djksa osQ yxkus osQ D;k vk£Fkd ifj.kke gksaxs] bl ckjs esa de gh fpfUrr jgrh gSA

(2) mRiknu rFkk fcØh ;ksX; oLrqvksa ij yxk;s tkus okys dj vusd oLrqvksa ij ijLij ,d nwljs ij Nk;sjgrs gSaA dgus dk rkRi;Z gS fd vusd ,slh oLrq,¡ gSa (ftudh la[;k dkiQh gS) ftu ij mRiknu&djrFkk fcØh&dj nksuksa yxk;s tkrs gSaA

(3) fofHkUu jkT;ksa esa dj Hkkj dk forj.k vleku gSA bldk dkj.k ;g gS fd ,d fo'ks"k jkT; vius djksadk vk;kr nwljs jkT;ksa osQ fuokfl;ksa ij dj nsrs gSaA

VkLd vizR;{k dj iz.kkyh osQ nks"k D;k gSa\


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26-3 lfefr dh fliQkfj'ksa (Recommendations of the Committee)

lfefr us viuh fjiksVZ vDVwcj] 1977 eas ljdkj osQ le{k izLrqr dhA bl fjiksVZ esa lfefr us Hkkjr essa vizR;{kdj iz.kkyh esa lq/kj djus osQ fy, fuEufyf[kr fliQkfj'ksa izLrqr dhaµ

mRiknu djksa (Excise duties) osQ lEcU/ esa lfefr us fuEufyf[kr lq>ko izdV fd;s gSaµ

(v) vfUre mRiknu (final products) ij dj lajpuk dk foosdhdj.k (rationalisation) blizdkj fd;k tk, rkfd o`f¼ (Progression) dks vklkuh ls izkIr fd;k tk losQ rFkk viuhvk£Fkd izkFkfedrkvksa dks iwjk fd;k tk losQA

(c) dPps eky ij dj njksa dk foosdhdj.k bl izdkj ls fd;k tk, rkfd fudV izfrLFkkfir ekyksa osQlkFk ,d tSlk O;ogkj fd;k tk losQA vU;Fkk vFkZO;oLFkk esa fo'ks"k vk£Fkd dkj.k gksrs gSa ftuesafojks/kHkkl ik;k tkrk gSA Hkwrdky esa fo'ks"k dkj.kksa ls ;fn fdlh fo'ks"k oLrq ij Å¡ph nj ls djyxk fn;k x;k gks og lEiw.kZ vFkZO;oLFkk dh mRiknu ykxr dks uhps ugha fxjus nsxkA

(l) mRiknu dj&iz.kkyh leL;k dk lek/ku ,d fuf'pr vof/ esa djuk vko';d gS ftlosQ fy,le; vof/ esa gh oqQN dneksa dks mBkuk vko';d gSµiznk njksa (input taxation) esa lqfo/k,¡iznku djus dh orZeku fof/;ksa osQ dk;Z&{ks=k dks c<+k;k tk, rFkk fuekZ.kdkjh voLFkk esa bdV~Bhjkf'k osQ :i esa dj yxk;k tk,¡A

vk;kr djksa (Import duties) osQ lEcU/ esa lfefr dk dguk gS fd vk;kr&dj eq[;r;k dPps eky]ekè;fed oLrq,¡ (Intermediate products) rFkk e'khu bR;kfn oLrqvksa ij gh yxk;s tkrs gSaA bldk izHkko;g gksxk fd blls ykxr&dher lajpuk esa lkekU; o`f¼ gks tkrh gS tks fd vius vki esa vokaNuh; gS bllsvUrjkZ"Vªh; cktkj esa ij foijhr vlj iM+rk gSA



6. lfefr us viuh fjiksVZ vDVwcj] 1977 esa ljdkj osQ le{k izLrqr dhA

7. vk;kr&dj eq[;r;k dPps&eky] ekè;fed oLrq,¡ rFkk e'khu bR;kfn ij ugha yxk;k tkuk pkfg,A

8. vafre mRiknu ij dj lajpuk dk foosdhdj.k gksuk pkfg,A


• vizR;{k dj tkap lfefr us vuqHko fd;k fd dj iz.kkyh dk eq[; mís'; vk£Fkd ,oa lkekftd izxfrosQ fy, vko';d okLrfod lk/uksa dks xfr'khy cukuk gSA fdUrq ftl izdkj ls djksa osQ ekè;e lslk/ukas dks xfr'khy fd;k tkrk gSS ml ij Hkkj dk izHkko vFkZO;oLFkk rFkk lekt ij cqjk iM+rk gSAlkekftd n`f"Vdks.k ls dj iz.kkyh ogh csgrj ekuh tkrh gS tks lkekftd U;k; osQ vuqowQy gksA

• lfefr us fjiksVZ esa viuh [kkstksa ;k izkfIr;ksa ij izdk'k Mkyk gS rFkk dj&iz.kkyh esa egÙoiw.kZ ifjorZudh fliQkfj'k dh gSA lfefr us vuqHko fd;k gS fd Hkkjr dh orZeku vizR;{k dj iz.kkyh nks"kiw.kZ gSrFkk osQUnz] jkT;ksa rFkk LFkkuh; fudk;ksa }kjk LorU=k :i ls yxk;s x;s vizR;{k djksa esa fo'ks"k dksbZrkyesy (Coordination) ugha gSA izR;sd ljdkjksa }kjk yxk;s x;s eq[; djksa dh lajpuk esa dksbZfLFkjrk (Consistency) ugha gSS vkSj mlosQ dkj.k mu lcdk la;qDr :i ls iM+us okyk izHkkovFkZO;oLFkk ij cqjk iM+rk gSA

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• vuqnku (Concession)µvk£Fkd lgk;rkA

• lqyHkrk (Feasibility)µvklkuhA


1- lfefr dks fdu&fdu ckrksa ij fopkj djosQ viuh vafre fliQkfj'ksa nsuh Fkha\

2- vizR;{k dj iz.kkyh esa lq/kj djus osQ fy, D;k&D;k fliQkfj'ksa izLrqr dh xb±\

3- vk;kr dj osQ laca/ esa lfefr osQ D;k lq>ko Fks\

4- lfefr dh [kkst ij izdk'k MkysaA


1. 19 tqykbZ] 1976 2. >k 3. lkekftd 4. vleku

5. N% 6. lR; 7. vlR; 8. lR;A







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bdkbZµ27: dj lq/kjksa ij jktk pyS;k lfefr dh fjiksVZ(Recommendations of Raja J.Chelliah

Committee on Tax Reforms)


mís'; (Objectives)


27.1 fliQkfj'ksa (Recommendations)



27.4 vH;kl&iz'u (Review Questions)27.5 lanHkZ iqLrosaQ (Further Readings)

mís'; (Objectives)


• pyS;k lfefr dh fliQkfj'kksa ls HkyhHkk¡fr ifjfpr gksus esaA

• fuiVkjk vk;ksx dh tkudkjh izkIr djus gsrqA

• dj vuqla/ku C;wjks dks le>us esaA


LorU=krk izkfIr osQ ckn ns'k dh dj&iz.kkyh esa dbZ ckj ifjorZu gksrs jgs gSaA yxHkx gj o"kZ ctV esa vk;djdh njksa eas la'kks/u fd, tkrs gSa rFkk dj&oapuk dks jksdus osQ fy, l[r o dM+s dkuwuksa osQ uke ij my>u Hkjsdkuwu cuk, x, gSa ftudk ifj.kke ;g jgk gS fd u rks dj&oapuk gh #d ikbZ gS vkSj u gh bZekunkjh ls djksadk Hkqxrku djus okykssa dh ijs'kkfu;k¡ vkSj dfBukb;k¡ #d ikbZ gSaA bUgha ijs'kkfu;ksa] dfBukb;ksa] dj&oapuk jksdusosQ mik;ksa rFkk mfpr dj iz.kkyh gsrq O;kogkfjd lq>ko nsus gsrq MkW- jktk pyS;k dh vè;{krk esa ,d ckj lqèkkjlfefr dk xBu fd;k x;k ftlus viuh fjiksVZ osQUnzh; foÙkea=kh MkW- eueksgu lg dks fnukad 28 vxLr] 1992dks lkSai nhA pyS;k lfefr us viuh fjiksVZ esa ns'k dh dj&iz.kkyh esa lq/kj osQ fy, oqQN egÙoiw.kZ vkSjO;kogkfjd lq>ko fn, gSaA

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bdkbZ—27% dj lq/kjksa ij jktk pyS;k lfefr dh fjiksVZ

27-1 fliQkfj'ksa (Recommendations)

lfefr us izR;{k o vizR;{k dj&iz.kkyh osQ dj] iz'kklu dh roZQ laxr] ljy o lgt cukus rFkk fons'kh fofue;vkSj vfuoklh Hkkjrh;ksa dks iw¡th yxkus osQ fy, izksRlkfgr djus osQ fy, O;kid rFkk egÙoiw.kZ fliQkfj'ksa dhgS tks laf{kIr esa fuEufyf[kr gSSaµ

fuxe dj

izR;{k djksa osQ lEcU/ esa lfefr dk egÙoiw.kZ lq>ko fuxe {ks=k osQ lEcU/ esa gSA lfefr us lq>ko fn;k gS fdfuxe dj dh orZeku nj dks 51-75 izfr'kr ls ?kVkdj 1993&94 rd 45 izfr'kr rFkk vxys o"kZ 40 izfr'krdj fn;k tkuk pkfg,A orZeku esa fons'kh dEifu;ksa ij fuxe dj dh nj ?kjsyw dEifu;ksa ij fuxe dj dh nj51-75 izfr'kr osQ eqdkcys 65 izfr'kr gSA fuxe dj dh bl foHksnkRed izo`fÙk osQ ckjs esa lfefr us lq>ko fn;kgS fd fons'kh rFkk ?kjsyw dEifu;ksa ij fuxe dj dh nj osQ vUrj dks 7-5 izfr'kr rd uhps ykuk pkfg, vFkkZr~lfefr osQ vuqlkj fons'kh dEifu;ksa ij fuxe dj dh nj 47-5 izfr'kr gksuh pkfg,A fons'kh dEifu;ksa ij fuxedj dh nj dks 65 izfr'kr ls ?kVkdj 47-5 izfr'kr rd ykus esa lfefr dk fopkj gS fd blls ns'k esa fons'kheqnzk i;kZIr ek=kk esa yxkbZ tk,xhA

xSj&fdlkuksa dh Ñf"k vk; ij dj

lfefr us ,d egÙoiw.kZ lq>ko Ñf"k vk;dj yxkus dk fn;k gSA o"kks± ls Ñf"k vk;dj yxkus ij fopkj gksrkjgk gS] ysfdu jktuhfrd dkj.kksa ls bl ij dHkh dksbZ fu.kZ; ugha gks ik;kA lfefr osQ vuqlkj cM+s fdlku] tksLo;a [ksrh ugha djrs ysfdu ftuosQ ikl i;kZIr Hkwfe gS vkSj tks nwljs Jfedksa ls [ksrh djokrs gSa] mudh 25] 000ls vf/d dh ok£"kd vk; ij vk; dj yxk;k tkuk pkfg,A 25] 000 #i;s ls vf/d dh Ñf"k vk; dks dj;ksX; xSj&Ñf"k vk; osQ lkFk tksM+dj ml ij dj yxkus dh fliQkfj'k lfefr us dh gSA lfefr dk fopkj gSfd blls dkys /u o dj oapuk ij fu;U=k.k gksxk rFkk jktLo esa o`f¼ gksxhA

djk/ku O;oLFkk esa ckj&ckj ifjorZu ij jksd

lfefr us ,d vkSj O;kokgkfjd lq>ko ;g fn;k gS fd gj o"kZ osQ ctV esa djk/ku izfØ;k esa la'kks/u vkSj jkgresa ifjorZu ugha fd;k tkuk pkfg,A dj&O;oLFkk dks de ls de ik¡p o"kZ osQ fy, rks ,d&lk gh j[kk tkukpkfg,A ftlls m|ksxifr vius dkj[kkuksa osQ foLrkj vkSj fodkl dh ;kstuk,¡ cuk losaQA lfefr osQ vuqlkjdjkèkku O;oLFkk esa ckj&ckj ifjorZu ls vleatl dh fLFkfr iSnk gksrh gS vkSj vk£Fkd fodkl dh xfr esavojks/ iSnk gksrk gSA

uksV~l gj o"kZ djk/ku izfØ;k o jkgr esa la'kks/u ugha fd;k tkuk pkfg,A

rF;ijd y{;

lfefr dh fjiksVZ osQ vuqlkj djksa dh Å¡ph njksa] lhek&'kqYdksa esa nksgjko dh fLFkfr] vke cgl osQ fcuk dkuwuksaesa cnyko] djksa esa NwV vkSj dVkSfr;k¡ djus ls dj <k¡ps osQ gkykr fcxM+s gSaA lfefr us ljdkj dks dj olwyhdk rF;ijd y{; j[kus vkSj y{; fu/kZj.k osQ le; vFkZO;oLFkk dh fodkl nj vkSj dherksa esa lEHkkfor o`f¼dks è;ku esa j[kus dk lq>ko fn;k gSA

fuiVkjk vk;ksx

vk;dj foHkkx osQ vf/dkfj;ksa osQ ikl dj ekeys fuiVkus dk vf/dkj ugha gS vkSj U;k;ky; blesa cgqr nsjyxkrs gSa blfy, lfefr us ,d fuiVkjk vk;ksx xfBr djus dh fliQkfj'k dh gSA fuiVkjk vk;ksx ,slh leL;kvksadk lek/ku djsxkA ysfdu lfefr us viuh fjiksVZ eas bl ckr dh Hkh psrkouh nh gS fd bl vk;ksx dks dj pksjksadh 'kj.kLFkyh cuus ls jksdus osQ Hkh mik; fd, tk,A lfefr osQ vuqlkj fuiVkjk vk;ksx dks eq[; vk;qDrksa }kjkfdlh ekeys ij dh xbZ vkifÙk;ksa dks utjvUnkt djus dh vf/dkfjrk ugha gksuh pkfg,A


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dj vuqla/ku C;wjks

dj <k¡ps esa LFkkf;Ro osQ fy, lfefr us dj vuqlU/ku C;wjks cukus dk lq>ko fn;k gSA bl C;wjksa dk dke lqèkkjlEcU/h lq>koksa dk fo'ys"k.k djosQ vke cgl izkjEHk djuk gksxkA bl izfØ;k osQ ckn ftu cnykoksa ij lgefrcusxh mUgsa de&ls&de la[;k esa vkSj ik¡p lky esa ,d ckj gh ykxw djus dk lq>ko fn;k gSA

iz'kklfud detksfj;k¡

dj iz'kklu esa [kkfe;ksa dk mYys[k djrs gq, lfefr us viuh fjiksVZ esa dgk gS fd izf'kf{kr vf/dkfj;ksa dhdeh] iz'kklu dk izHkkoh <ax ls dke ugha djuk] jktuhfrd usrkvksa dk iz'kklfud ekeyksa esa gLr{ksi djuk oiwjh rjg lksp&fopkj osQ fcuk vihy djus dh izo`fÙk osQ dkj.k Hkh iz'kklu lgh <ax ls dke ugha dj ikrkAlfefr us dj iz'kklu dks csgrj cukus osQ fy, dj fu/kZj.k djus okys vf/dkfj;ksa dks muosQ dk;ks± osQ fy,ftEesnkj cuk, tkus dh fliQkfj'k dh gSA lfefr us tgk¡ bZekunkj vkSj l{ke vf/dkfj;kas dks iqjLÑr djus dklq>ko fn;k gS] ogha v{ke vf/dkfj;kas osQ fo#¼ izfrowQy fVIi.kh djus dh fliQkfj'k dh gSA lfefr osQ vuqlkjfiQygky vk;dj vf/fu;e osQ vUrxZr yxk, tkus okys n.M osQ LFkku ij vfrfjDr C;kt ;k foyEc 'kqYdyxkus dk izko/ku gksuk pkfg,A lfefr us bl lEcU/ esa vk;qDrksa rFkk egkfuns'kdksa dks vf/dkj fn, tkus dhckr dgh gSA

D;k vki tkurs gSa lfefr us dj iz'kklu dks csgrj cukus osQ fy, dj fu/kZj.k djus okys vf/dkfj;ksa dks

muosQ dk;ks± osQ fy, ftEesnkj cuk, tkus dh fliQkfj'k dh gSA

vU; lq>ko

lfefr us mi;qZDr egÙoiw.kZ lq>koksa osQ vykok C;kt&dj dks lekIr djus dk lq>ko fn;k gSA lfefr us ;glq>ko Hkh fn;k gS fd dj fu/kZj.k osQ dk;Z dk dEI;wVjhdj.k dj fn;k tkuk vko';d gSA

leh{kk (Conclusion)

pyS;k lfefr us viuh fjiksVZ esa ns'k dh dj&iz.kkyh esa lq/kj osQ fy, tks lq>ko fn, gSa os vR;Ur egÙoiw.kZ,oa O;kogkfjd fl¼ gks ldrs gSa ;fn mUgsa bZekunkjh ls dk;kZfUor fd;k tk,A lfefr dk ;g lq>ko fd fuxedj dh orZeku nj 51-75 izfr'kr dks ?kVkdj 1993&94 rd 45 izfr'kr rFkk mlosQ ckn ;kuh vxys o"kZ 40izfr'kr dj nsuk O;kogkfjd gSA blls ns'k esa iw¡th fuos'k esa o`f¼ gksxhA lfefr dk ;g lq>ko dgk¡ rd fØ;kfUorgksxk ;g rks ljdkj osQ fu.kZ; ij fuHkZj djsxk ysfdu ;fn dj oapuk dks jksduk gS rks djksa dh nj ?kVkuh gksxhAfuxe dj dh nj 40 izfr'kr rd ykuk roZQlaxr gS D;ksafd fodflr rFkk fodkl'khy ns'kksa esa fuxe dj dhvkSlr nj yxHkx 35 izfr'kr gksrh gS tks vxz rkfydk esa Li"V gSA

fofHkUu ns'kksa esa fuxe dj dh njsa

ns'k fuxe dj dh nj ns'k fuxe dj dh nj(izfr'kr) (izfr'kr)

czkthy 30 LohMu 30

eSfDldks 35 is: 35

eysf'k;k 35 ikfdLrku 40&50

b.Mksusf'k;k 15&35 rkboku 25

fczVsu 35 FkkbZyS.M 35

vejhdk 35 vtsZUVkbuk 36

uksV



fons'kh dEifu;ksa rFkk ?kjsyw dEifu;ksa ij fuxe dj osQ vUrj dks 7-5 izfr'kr rd uhps ykus ls vFkkZr~ fons'khdEifu;ksa ij fuxe dj dks 65 izfr'kr ls ?kVkdj 47-5 izfr'kr djus ls fons'kh fofu;ksx dks izksRlkgu feysxkAblls fons'kh dEifu;k¡ rFkk vfuoklh Hkkjrh; Hkkjr esa iw¡th yxkus dks izksRlkfgr gksaxsA Hkkjrh; ifjfLFkfr;ksa osQvuqlkj fuxe djksa ls lEcfU/r lfefr osQ lq>ko O;kogkfjd rFkk mi;qDr gSA

xSj fdlkuksa dh Ñf"k vk; ij dj yxkus dk lq>ko dksbZ ubZ ckr ugha gSA Hkkjr osQ izFke foÙk eU=kh MkW- tkWuesFkkbZ us 1953 eas rFkk osQ- ,u- jkt lfefr us 1973 esa xSj&fdlkuksa dh Ñf"k vk; ij dj yxkus dh ckr dghFkhA vr% Ñf"k vk; ij dj yxkus dh ckr ,d yEcs vjls ls vk£Fkd vkSj jktuSfrd {ks=kksa esa rSjrh jgh gS ijUrqoksV dh jktuhfr osQ dkj.k ls bls dj lhek osQ Hkhrj ykus dk ljdkj dHkh lkgl ugha dj ldhA pyS;k lfefrus bl ckjs eas ,d chp dk u;k jkLrk lq>k;k gSA Hkkjr esa vf/dka'k fdlku NksVh tksr okys gSa vkSj os vk;djnsus dh fLFkfr esa Hkh ugha gS] ;g ckr rks lkiQ gS ysfdu cM+s fdlku tks [kqn [ksrh u djosQ Jfedksa ls [ksrhdjokrs gSa mudh vkenuh ij dj u yxs ;g ckr le> esa vkus okyh ugha gSA lfefr dk ;g lq>ko fd tksyksx [kqn [ksrh ugha djrs ysfdu ftuosQ ikl Ñf"k Hkwfe gS mudh 25] 000 #i;s ls vf/d dh ok£"kd vk; ijdj yxk;k tkuk pkfg, U;k;ksfpr rFkk O;kogkfjd gSA tks yksx Lo;a [ksrh ugha djrs mUgsa fdlku dh Js.kh esaekuuk gh vius vki esa xyr gSA blls vk£Fkd rFkk lkekftd foÑfr Hkh iuirh gSA [ksrh esa dekbZ osQ uke ijdkys /u dks lisQn /u cukus dh izo`fÙk O;kid gksrh tk jgh gSA ,slh izo`fÙk ij jksd gsrq o ljdkjh jktLodh n`f"V ls Hkh ,slk djkjksi.k U;k;ksfpr gSA nwljk igyw ;g Hkh gS fd osQUnz rFkk jkT; ljdkjsa Ñf"k fodkl osQfy, fctyh] ikuh] moZjd rFkk midj.kksa osQ okLrs cM+h jkf'k [kpZ djrh gSa] bldk eq[; ykHk cM+s fdlkuksa vkSjiQkeZ gkmlksa osQ dkj.k xSj fdlkuksa dks feyk gS] bu ifjfLFkfr;ksa essa Ñf"k {ks=k esa gq, fuos'k dh oqQN gh olwyhxjhc fdlkuksa dh ctk; iQkeZ] gkml osQ ekfydksa vkSj bu laLFkkvksa osQ dkj.k tks cM+h [ksrhgj Hkwfe dh ekfydcuh cSBh gSa] U;k;ksfpr o foosdiw.kZ gh gSA vr% ljdkj dks jktuhfrd LokFkks± osQ Åij mBdj pyS;k lfefrdh xSj fdlkuksa ij Ñf"k vk; ij dj yxkus dh fliQkfj'k dks dk;kZfUor djuk pkfg,A

VkLd Hkkjr osQ izFke foÙkea=kh dkSu Fks\

lfefr dk fuiVkjk vk;ksx xfBr djus o dj O;oLFkk esa fLFkjrk ykus osQ fy, dj vuqla/ku C;wjks dh LFkkiukdjus dk lq>ko Hkh mfpr gSA ijUrq [ksn dh ckr ;g gS fd bl ns'k esa dj nsus okys dks dj pksj ekuk tkrkgSA dj O;oLFkk esa lq/kj ykus osQ fy, bl ekufldrk dks cnyuk gksxkA dj oapuk dks vijk/ ekuk x;k gSysfdu ;fn dj O;oLFkk gh nwf"kr o vO;kogkfjd gks rks O;fDr dks vosQys nks"kh Bgjk;k tkuk U;k;ksfpr ughagSA vr% dj&iz.kkyh ljy rFkk O;ogk;Z gksuh pkfg,A ljdkj dks dj iz'kklu dks pqLr] bZekunkj vkSj laosnu'khycukuk pkfg,A vr% lfefr dh djk/ku O;oLFkk esa ckj&ckj ifjorZu ij jksd dh fliQkfj'k Hkh mfpr oO;kogkfjd izrhr gksrh gSA lfefr osQ vU; lq>ko Hkh Hkkjrh; ifjfLFkfr;ksa osQ vuqowQy gh gSa vr% ljdkj dksn`<+ bPNk&'kfDr ls bUgsa ykxw djuk pkfg,A

lkjka'k esa ;gh dgk tk ldrk gS fd ns'k esa iw¡th yxkus dks izksRlkfgr djus] fons'kh fofu;ksx dks vkd£"kr djus]jktLo vk; esa o`f¼ djus rFkk ns'k dh ifjfLFkfr;ksa osQ vuqlkj pyS;k lfefr dh fjiksVZ dh fliQkfj'kksa dks ykxwdjuk pkfg,] blls dj oapuk rFkk dkys /u tSlh leL;kvksa dk lek/ku gks losQxk rFkk jktLo eas o`f¼ gkslosQxhA



1. Lora=krk izkfIr osQ ckn ns'k dh --------- esa dbZ ckj ifjorZu gksrs jgs gSaA


uksV

yksd foÙk

2. --------- lfefr us viuh fjiksVZ esa ns'k dh dj&iz.kkyh esa lq/kj osQ fy, oqQN egÙoiw.kZ vkSj O;kogkfjdlq>ko fn, gSaA

3. lfefr osQ vuqlkj fons'kh oaQifu;ksa ij fuxe dj dh nj --------- izfr'kr gksuh pkfg,A

4. --------- us viuh fjiksVZ esa ns'k dh dj&iz.kkyh esa lq/kj osQ fy, tks lq>ko fn, gSa os vR;Ur egÙoiw.kZ,oa O;kogkfjd fl¼ gks ldrs gSaA

5. xSj&fdlkuksa dh Ñf"k vk; ij --------- yxkus dk lq>ko dksbZ ubZ ckr ugha gSA


• LorU=krk izkfIr osQ ckn ns'k dh dj&iz.kkyh esa dbZ ckj ifjorZu gksrs jgs gSaA yxHkx gj o"kZ ctV esavk;dj dh njksa eas la'kks/u fd, tkrs gSa rFkk dj&oapuk dks jksdus osQ fy, l[r o dM+s dkuwuksa osQuke ij my>u Hkjs dkuwu cuk, x, gSa ftudk ifj.kke ;g jgk gS fd u rks dj&oapuk gh #d ikbZgS vkSj u gh bZekunkjh ls djksa dk Hkqxrku djus okykssa dh ijs'kkfu;k¡ vkSj dfBukb;k¡ #d ikbZ gSaA

• izR;{k djksa osQ lEcU/ esa lfefr dk egÙoiw.kZ lq>ko fuxe {ks=k osQ lEcU/ esa gSA lfefr us lq>ko fn;kgS fd fuxe dj dh orZeku nj dks 51-75 izfr'kr ls ?kVkdj 1993&94 rd 45 izfr'kr rFkk vxyso"kZ 40 izfr'kr dj fn;k tkuk pkfg,A

• lfefr us ,d egÙoiw.kZ lq>ko Ñf"k vk;dj yxkus dk fn;k gSA o"kks± ls Ñf"k vk;dj yxkus ij fopkjgksrk jgk gS] ysfdu jktuhfrd dkj.kksa ls bl ij dHkh dksbZ fu.kZ; ugha gks ik;kA

• lfefr dh fjiksVZ osQ vuqlkj djksa dh Å¡ph njksa] lhek&'kqYdksa esa nksgjko dh fLFkfr] vke cgl osQ fcukdkuwuksa esa cnyko] djksa esa NwV vkSj dVkSfr;k¡ djus ls dj <k¡ps osQ gkykr fcxM+s gSaA

• dj iz'kklu esa [kkfe;ksa dk mYys[k djrs gq, lfefr us viuh fjiksVZ esa dgk gS fd izf'kf{kr vf/dkfj;ksadh deh] iz'kklu dk izHkkoh <ax ls dke ugha djuk] jktuhfrd usrkvksa dk iz'kklfud ekeyksa esa gLr{ksidjuk o iwjh rjg lksp&fopkj osQ fcuk vihy djus dh izo`fÙk osQ dkj.k Hkh iz'kklu lgh <ax ls dkeugha dj ikrkA

• pyS;k lfefr us viuh fjiksVZ esa ns'k dh dj&iz.kkyh esa lq/kj osQ fy, tks lq>ko fn, gSa os vR;UregÙoiw.kZ ,oa O;kogkfjd fl¼ gks ldrs gSa ;fn mUgsa bZekunkjh ls dk;kZfUor fd;k tk,A


• djk/ku (Taxation)µdj yxkukA

• vuqla/ku (Investigation)µ[kkstA


1- pyS;k lfefr dh fliQkfj'kksa dk o.kZu djsaA

2- fuiVkjk vk;ksx ls vki D;k le>rs gSa\

3- lfefr }kjk fjiksVZ esa of.kZr iz'kklu laca/h detksfj;ksa dk o.kZu djsaA

4- fofHkUu ns'kksa esa fuxe dj dh njksa dks rkfydk }kjk izLrqr djsaA


1. dj&iz.kkyh 2. pyS;k 3. 47-5 4. pyS;k lfefr

5. djA

uksV










uksV

yksd foÙk

bdkbZµ28: izR;{k ,oa vizR;{k djksa ij osQydj lfefr

dh fliQkfj'ksa(Recommendations of Kelker Committee

on Direct and Indirect Tax)


mís'; (Objectives)


28.1 lsok dj ls jktLo izkfIr (Revenue Gain from Service Tax)

28.2 O;; lq/kj vk;ksx (Expenditure Reforms Commission)





mís'; (Objectives)


• lsok dj ls jktLo izkfIr lacaèkh tkudkjh izkIr djus esaA

• O;; lqèkkj vk;ksx dks le>us gsrqA


izR;{k ,oa vizR;{k djksa ij xfBr osQydj dk;Zny dh iQkbuy fjiksVZ rRdkyhu osQUnzh; foÙk ea=kh tloar ¯lgdks 27 fnlEcj] 2002 dks lkSaih xbZ FkhA reke vkykspukvksa osQ ckotwn vDVwcj o uoEcj 2002 esa izLrqr viusijke'kZ i=kksa esa ekewyh cnyko gh bl lfefr us viuh iQkbuy fliQkfj'kksa esa fd, gSaA lfefr osQ vuqlkj mldhbu fliQkfj'kksa dks ykxw djus ls eè;e oxZ dks tgk¡ dj jkgr feysxh ogha ns'k esa dj&thMhih vuqikr eas bllso`f¼ gks losQxhA lfefr dh egÙoiw.kZ fliQkfj'ksa fuEufyf[kr gSaµ

(1) oS;fDrd vk;dj eqDr vk; dh lhek ,d yk[k #i,A

(2) vk;dj dh osQoy nks njksa dk izLrko] 1 yk[k #i, ls 4 yk[k #i, rd dh ok£"kd vk; ij 20izfr'kr rFkk 4 yk[k #i, ls vf/d vk; ij 30 izfr'krA

(3) vk;dj ij vf/Hkkj dh lekfIrA

uksV


bdkbZ—28% izR;{k ,oa vizR;{k djksa ij osQydj lfefr dh fliQkfj'ksa

(4) vk;dj esa feyus okyh vf/dka'k NwVsa lekIr djus osQ lq>ko ekud NwV dh Hkh lekfIrA

(5) ofj"B ukxfjdksa o fo/okvksa dks dj jkgrA

(6) vkokl Í.kksa ij C;kt esa vk;dj dh NwV 1-50 yk[k #i, osQ LFkku ij 50 gtkj #i, rd dhC;kt ij gks 5 yk[k #i, rd osQ vkokl Í.kksa ij 2 izfr'kr dh oSdfYid C;kt jkgrA

(7) ykHkka'k dj o lwphc¼ 'ks;jksa ij nh?kZdkfyd iw¡thxr ykHk dh lekfIrA

(8) fuxe dj dh nj 36-5 izfr'kr ls ?kVkdj 30 izfr'krA

(9) U;wure oSdfYid dj (MAT) dh lekfIrA

(10) mRikn 'kqYd o lhek 'kqYd lajpuk esa O;kid ifjorZuA

(11) lsuoSV dh nj 16 izfr'kr ls ?kVkdj 14 izfr'kr djus dk lq>koA

(12) lsok dj osQ nk;js osQ O;kid foLrkj dk lq>koA

uksV~l osQydj dk;Zny dh iQkbuy fjiksVZ rRdkfyd osaQnzh; foÙk ea=kh tloar ¯lg dks 27 fnlEcj] 2002 dks

lkSaih xbZ FkhA

28-1 lsok dj ls jktLo izkfIr (Revenue Gain from Service Tax)

o"kZ 1994&95 esa igyh ckj lsok dj dk vkjksi.k fd;k x;k] tcfd ljdkj dks lsok dj ls 407 djksM+ #i,dh izkfIr gqbZ foÙkh; o"kZ 2003&04 osQ nkSjku lsok dj ls izkIr jkf'k 8300 djksM+ #i, gks xbZ] tks o"kZ 2004&05esa 14150 djksM+ #i, rd c<+ xbZ] o"kZ 2005&06 osQ ctV izLrkoksa esa lsok dj ls 17]500 djksM+ #i, dh jkf'klaxzghr djus dk izLrko gSA foÙkh; o"kZ 2004&05 osQ osQUnzh; ctV esa 13 ubZ lsokvksa dks ^lsok dj* (Service

Tax) osQ nk;js esa ykus dk izLrko osQUnzh; foÙkea=kh us fd;k FkkA ;s 13 ubZ lsok,¡ FkhµO;kikj izn'kZuh] ,;jiksVZlsok,¡] VªkaliksVZ cq¯dx ,tsaVksa dh lsok,¡] oLrqvksa dks ,jksIysu ls Hkstuk] losZ vkSj ,DlIyksjs'ku] vksfifu;u iksy]dkWihjkbV dks NksM+ baVysDpqvy izkWiVhZ lsok,¡] iQkWjoMZ (ok;nk) dkaVªsDV osQ czksdj] iaMky] vkSj 'kkfe;kukdkaVªSDVj] vkmVMksj oSQVjj] Vhoh@jsfM;ks izksxzke izLrqrdrkZ] dkWe£'k;y vkSj baMfLVª;y daLVªD'ku vkSj fjLdizhfe;e dks lhek rd ykbiQ ba';ksjasl (ykbiQ ba'k;ksjsal izhfe;e osQ cpr okys va'k ij lsok dj ugha yxsxkA)

lsok dj osQ nk;js esa igys ls 'kkfey lsokvksa esa VsyhiQksu lsok] 'ks;j nyky] tujy ba';ksjasl] ,MoVkZb¯tx ,tsalh]oqQfj;j ,tsalh] jsfM;ks istj lsok,a] oaQl¯YVx bathfu;lZ] ,;j VªSoy ,tsaVl] Vwj vkWijsVj] jsaV , oSQc vkWijsVj] eSuikWoj fjozwQVesaV ,tsalh vk£dVsDV] baVhfj;j MsdksjsVlZ] eSustesaV oaQlYVsaV] izSfDV¯lx pkVZMZ vdkmaVsaV] dEiuhlsozsQVªh] dkWLV vdkmaVsaV] fj;y ,LVsV ,tsaV oaQlYVsaV~l] ozsQfMV js¯Vx ,tsalh] izkbosV flD;ksfjVh ,tsalh] ekosZQVfjlpZ ,taaslh] iQksVksxzkiQh] dUosa'ku] VsyhxzkiQ] VsysDl] iSQDl] vkWu&ykbu vkSj MkVk csl l£olst] lkm.MfjdkW²Mx] czkWMdk¯LVx] dkxksZ gSaM¯yx] LVksjst ,.M os;j gkm¯lx] bosaV eSustesaV] osQcy vkWijsVlZ] C;wVh ikyZlZ]gSYFk ,.M fiQVusl lsaVj vkfn dh lsok,¡ 'kkfey gSaA

ctV 2005&06 osQ ctV izLrkoksa esa lsok dj dh nj dks iwoZor~ 10» cuk, j[krs gq, NksVs mRikndksa dks bldj ls jkgr ctV esa iznku dh xbZ gS ctV 2005&06 esa lsok dj dh ifjf/ esa 21 vU; lsokvksa dks 'kkfeyfd;k x;k gSA

^lsok dj* (Service Tax) dk vkjksi.k ,oa laxzg.k orZeku esa osQUnz ljdkj }kjk gh fd;k tk jgk gS] fdUrqHkfo"; esa jkT; ljdkjsa Hkh bl dj dk vkjkssi.k dj losaQxhA blosQ fy, 95ok¡ lafo/ku la'kks/u fo/s;d 2003ebZ] 2003 esa laln us ikfjr dj fn;k FkkA


uksV

yksd foÙk

lsok dj ls izkfIr;k¡

(djksM+ #i, esa)

o"kZ izkfIr;k¡

1994&95 407

1995&96 862

1996&97 1059

1997&98 1586

1998&99 1957

1999&2000 2128

2000&2001 2613

2001&2002 3302

2002&2003 4122

2003&2004 8300

2004&2005 (la'kksf/r) 14150

2005&2006 (ctV vuqeku) 17500

bl la'kks/u fo/s;d }kjk lsok dj dks lafo/ku dh 7oha vuqlwph osQ rgr la?k lwph esa 'kkfey djus dk izko/kufd;k x;k gS] tcfd blosQ laxzg.k dk vf/dkj osQUnz o jkT;ksa nksuksa dks iznku djus osQ fy, blesa izko/ku fd;kx;k gSA laxzg.k osQ rjhdksa osQ rkSj fu/kZj.k osQ fy, ,d u;k fo/s;d laln esa yk;k tk,xkA izLrkfor foèks;desa gh ;g fu/kZfjr fd;k tk,xk fd jktLo c¡Vokjs osQ fy, osQUnz o jkT;ksa osQ chp lsokvksa dk c¡Vokjk fd;ktk,xk ;k lsok dj osQ oqQy jktLo esa ls fgLlk jkT;ksa dks fn;k tk,xkA

mYys[kuh; gS fd lsok dj dk dksbZ izko/ku lafo/ku dh lkroha vuqlwph esa la?k lwph] jkT; lwph vFkok leorhZlwph esa vHkh rd ugha gSA blosQ ckotwn 1 twykbZ] 1994 ls osQUnz ljdkj }kjk ;g dj lafo/ku dh la?k lwphesa iznÙk ml fo'ks"kkf/dkj osQ rgr~ yxk;k tk jgk gS ftlesa dgk x;k gS fd fdlh Hkh lwph (la?k] jkT; vFkokleorhZ esa u 'kkfey fdlh dj dks yxkus dk vf/dkj osQUnz dk gksxkA

D;k vki tkurs gSa lsok dj dks lafo/ku dh 7oha vuqlwph osQ rgr la?k lwph esa 'kkfey djus dk izkoèkku

fd;k x;k gSA



1. osQydj dk;Zny dh iQkbuy fjiksVZ --------- dks lkSaih xbZ FkhA

2. fjiksVZ osQ vuqlkj] oS;fDrd --------- eqDr vk; dh lhek ,d yk[k #i, gksuh pkfg,A

3. --------- 'kqYd o lhek 'kqYd lajpuk esa O;kid ifjorZu fd, tkus pkfg,A

4. --------- dj osQ nk;js osQ O;kid foLrkj dk lq>ko fn;k x;kA

5. izR;{k rFkk vizR;{k djksa ij --------- lfefr dk xBu fd;k x;kA

uksV



28-2 O;; lq/kj vk;ksx (Expenditure Reforms Commission)

osQUnz ljdkj osQ lewps O;; izk:i dh leh{kk osQ fy, 28 iQjojh] 2000 dks iwoZ foÙk lfpo Jh osQ- ih-xhrkÑ".ku dh vè;{krk esa O;; lq/kj vk;ksx dk xBu fd;k x;kA ;g vk;ksx xSj&t:jh [kpks± dks lekIr djusvkSj vU; [kpks± esa deh ykus osQ mik; izLrqr fd;kA

vk;ksx osQ dk;Z fuEufyf[kr gSaµ

(1) osQUnz ljdkj osQ fofHkUu ea=kky;ksa] foHkkxksa vkSj lEc¼ laxBuksa osQ dk;ks± dh iqujko`fÙk jksdus] jkT;ljdkj dh Hkwfedk rFkk osQUnz ljdkj osQ dk;ks±] fØ;k dykiksa vkSj iz'kklfud <k¡ps esa deh ykus osQlq>ko nsukA

(2) lHkh izdkj dh lfClMh dh leh{kk vkSj vk£Fkd :i ls roZQlaxr cukus osQ fy, bu lfClfM;ksa dks tkjhj[kus dh ij[k vkSj muosQ izHkko dks vf/dre djus osQ mik; lq>kukA

(3) foHkkxh; vkSj O;kolkf;d lEifÙk;ksa osQ bLrseky osQ 'kqYd r; djus osQ <k¡ps dh leh{kk rFkk ykxrolwyus osQ fy, uhfr lq>kukA

(4) osQUnz ljdkj osQ ea=kky;ksa] lEc¼ foHkkxkssa vkSj laLFkkuksa osQ LVkiQ dh la[;k dh leh{kk djuk rFkkfofHkUu lsokvksa osQ oSQMj vkSj LVkiQ dks roZQlaxr cukus osQ mik; lq>kukA

(5) ljdkj }kjk foÙkh; lgk;rk izkIr Lok;Ùk laLFkkuksa dh LFkkiuk dh izfØ;k rFkk mUgsa /u nsus osQrkSj&rjhdksa dh leh{kk djuk rFkk mudh xfrfof/;ksa dks pykus osQ fy, ctVh; lgk;rk de djus osQmik; lq>kukA

(6) ljdkj esa O;; izca/u ls tqM+s vU; izklafxd eqís ij fopkj djuk vkSj mfpr lq>ko nsukA

5 lnL;h; vk;ksx us viuh igyh fjiksVZ 10 tqykbZ] 2000 dks rFkk NBh fjiksVZ osQUnzh; foÙk ea=kh dks 26 twu]2001 dks izLrqr dh FkhA bl fjiksVZ esa isVªksfy;e ,oa izkÑfrd xSl] jlk;u ,oa moZjd o bLikr ea=kky;ksa osQlEcU/ esa laLrqfr;k¡ izLrqr dh xbZA

vk;ksx dh lkroha fjiksVZ tqykbZ 2001 esa o vkBoha fjiksVZ vxLr 2001 esa izLrqr dh xbZA

ok£"kd ctV dh izfØ;k

la?k vFkok osQUnz ljdkj dh vkxkeh foÙkh; o"kZ dh lHkh vuqekfur izkfIr;ksa vkSj O;; dk iwokZuqeku izfro"kZ lalnesa izLrqr fd;k tkrk gSA bls ok£"kd foÙkh; oDrO; ;k ctV dgk tkrk gSA

oSV jksM eSiµeq[; fcUnq

• 1 vizSy] 2005 ls ns'kHkj esa ^oSV* dk dk;kZUo;uA

• yxHkx 550 mRikn ^oSV* osQ nk;js esaA

• oSV dh nks eq[; njsaµ4 izfr'kr o 12-5 izfr'krA

• 46 mRiknksa dh ,d dj&eqDr (Tax-exempted) Js.khA

• lksus pk¡nh osQ vkHkw"k.kksa osQ fy, 1 izfr'kr dh fo'ks"k njA

• isVªksy] Mhty] 'kjkc] ykWVjh osQ fVdV o ,Vh,iQ vkfn oSV osQ nk;js osQ ckgj] D;ksafd budk ewY; cktkj'kfDr;ksa ls fu/kZfjr ugha gksrkA

• vfrfjDr mRikn 'kqYd osQ nk;js okys rhuksa mRiknksaµphuh] rEckowQ o diM+k ij oSV vHkh ,d o"kZ rdykxw ughaA

• oSV ykxw djus ls jkT; ljdkjksa dks foÙkh; gkfu gksus ij igys o"kZ gkfu dh 100 izfr'kr HkjikbZ osQUnz}kjk] nwljs o rhljs o"kZ ;g HkjikbZ Øe'k 75 izfr'kr o 50 izfr'krA


uksV

yksd foÙk

(jktLo gkfu dk irk yxkus osQ fy, iQkewZyk r; fd;k x;k gSA blosQ fy, fcØh dj ls gksus okyh jktLo o`f¼dk vkSlr 2004&05 ls igys osQ ik¡p o"kks± esa ls csgrj o`f¼ okys rhu o"kks± dh o`f¼ osQ vkSlr osQ vk/kj ijr; fd;k tk,xk)A

VkLd vk;ksx dh lkroha fjiksVZ dc izLrqr dh xbZ\



6. O;; lq/kj vk;ksx dk xBu dc fd;k x;k\

(v) 28 iQjojh] 2000 (c) 28 iQjojh] 2001

(l) 26 ekpZ] 2000 (n) 26 ekpZ] 2001A

7. vk;ksx us fdl izdkj osQ [kpks± dks lekIr djus vkSj vU; [kpks± esa deh ykus osQ mik; izLrqr fd;k\

(v) t:jh (c) xSj&t:jh

(l) lkoZtfud (n) ljdkjhA

8. fdrus mRikn ^oSV* osQ nk;js esa gSa\

(v) 650 (c) 750

(l) 550 (n) 1050A


• izR;{k ,oa vizR;{k djksa ij xfBr osQydj dk;Zny dh iQkbuy fjiksVZ rRdkyhu osQUnzh; foÙkea=kh tloar¯lg dks 27 fnlEcj] 2002 dks lkSaih xbZ FkhA

• o"kZ 1994&95 esa igyh ckj lsok dj dk vkjksi.k fd;k x;k] tcfd ljdkj dks lsok dj ls 407 djksM+#i, dh izkfIr gqbZ foÙkh; o"kZ 2003&04 osQ nkSjku lsok dj ls izkIr jkf'k 8300 djksM+ #i, gks xbZ]tks o"kZ 2004&05 esa 14150 djksM+ #i, rd c<+ xbZ] o"kZ 2005&06 osQ ctV izLrkoksa esa lsok dj ls17] 500 djksM+ #i, dh jkf'k laxzfgr djus dk izLrko gSA

• ctV 2005&06 osQ ctV izLrkoksa esa lsok dj dh nj dks iwoZor~ 10» cuk, j[krs gq, NksVs mRikndksadks bl dj ls jkgr ctV esa iznku dh xbZ gSA ctV 2005&06 esa lsok dj dh ifjf/ esa 21 vU; lsokvksadks 'kkfey fd;k x;k gSA

• ^lsok dj* (Service Tax) dk vkjksi.k ,oa laxzg.k orZeku esa osQUnz ljdkj }kjk gh fd;k tk jgk gS]fdUrq Hkfo"; esa jkT; ljdkjsa Hkh bl dj dk vkjkssi.k dj losaQxhA blosQ fy, 95ok¡ lafo/ku la'kks/ufo/s;d 2003 ebZ] 2003 esa laln us ikfjr dj fn;k FkkA

• 5 lnL;h; vk;ksx us viuh igyh fjiksVZ 10 tqykbZ] 2000 dks rFkk NBh fjiksVZ osQUnzh; foÙkea=kh dks26 twu] 2001 dks izLrqr dh FkhA bl fjiksVZ esa isVªksfy;e ,oa izkÑfrd xSl] jlk;u ,oa moZjd o bLikrea=kky;ksa osQ lEcU/ esa laLrqfr;k¡ izLrqr dh xbZA


• O;; (Expenditure)µ[kpZA

• vk;ksx (Commission)µfu;qfDrA

uksV




1- O;; lq/kj vk;ksx osQ D;k dk;Z gSa\

2- lsok dj ls jktLo dh izkfIr fdl izdkj gksrh gS\

3- osQydj dk;Zny dh iQkbuy fjiksVZ dc vkSj fdldks lkSaih xbZ Fkh\

4- okf"kZd&foÙkh; ctV ls D;k vfHkizk; gS\


1. 27 fnlacj] 2002 2. vk;dj 3. mRiknu 4. lsok

5. osQydjA 6. (v) 7. (c) 8. (l)A








uksV

yksd foÙk

bdkbZµ29: jkT;ksa dk foÙk(States Finance)


mís'; (Objectives)


29.1 foHkktu osQ izdkj (Types of Division)

29.2 dk;Z rFkk lk/u (Functions and Resources)

29.3 dk;Z (Functions)

29.4 jkT;kas osQ dj (States Taxes)

29.5 fofHkUu jkT;ksa esa izpfyr jktLo cUnkscLr (Revenue Settlements Prevailing inDifferent States)

29.6 olwy;kch LFkxu rFkk NwVsa (Suspension and Remission)

29.7 dj dh okárk (Incidence of the Tax)

29.8 djk/ku osQ Hkkj esa fofHkUurk,¡ (Variations in the Burden of Taxation)

29.9 Ñf"k tksr dk vk/kj (Basis of Agricultural Holding Tax)

29.10 orZeku O;oLFkk esa fcØh&dj dk vkSfpR; (Justification of Sales Tax in the PresentSystem)

29.11 eksVj okgu dj (Motor Vehicle Taxation)

29.12 euksjatu dj (Entertainment Tax)





mís'; (Objectives)


• foHkktu osQ izdkj dks tkuus gsrqA

• dk;Z rFkk lk/u dks le>us gsrqA

• jkT;ksa osQ djksa dh tkudkjh izkIr djus gsrqA

• fofHkUu jkT;ksa esa izpfyr jktLo cUnkscLr dks HkyhHkk¡fr tkuus osQ fy,A

• olwy;kch LFkxu rFkk NwVksa dks le>us esaA

uksV


bdkbZ—29% jkT;ksa dk foÙk


la?kh; fdLe dh ljdkj dk ,d egÙoiw.kZ y{k.k ;g gksrk gS fd mlosQ varxZr osaQnz rFkk jkT;ksa osQ chp 'kfDr;ksarFkk dk;ks± dk foHkktu dj fn;k tkrk gSA

oqQN dk;Z leorhZ lwph esa j[ks gSa] tSls fd vkfFkZd o lkekftd fu;kstu] okf.kfT;d o vkS|ksfxd ,dkf/dkj]vkS/ksfxd o Je fookn] Je dY;k.k ftlesa Jfedksa osQ dk;Z djus dh n'kk,¡ Hkh lfEefyr gSa] ewY;] fu;a=k.k]f'k{kk] ¯lpkbZ rFkk fctyh vkfnA

ftu djksa ij jkT;ksa dks fo/k;h 'kfDr rFkk ,d=k djus dk vf/dkj izkIr gS] os gSaµHkwjktLo ;k ekyxqtkjh] Ñf"kvk; ij dj] Ñf"k Hkwfe osQ laca/ esa mÙkjkf/dkj dj rFkk vkfLr dj] Hkwfe] Hkouksa o [kfut vf/dkjksa ij djrFkk e|] viQhe] Hkkjrh; Hkk¡x o eknd vkS"kf/;ksa rFkk eknd inkFkks± osQ mRiknu o fofuekZ.k ij mRiknu djA

fczfV'k 'kklu esa Hkwfe osQ iz'kklu dks Hkw&jktLo osQ cUnkscLr dk uke fn;k x;k Fkk vkSj ;s cUnkscLr dkiQhO;kikj losZ{k.k rFkk oxhZdj.k osQ i'pkr~ fu/kZfjr fd;s x, FksA

,dleku vk; rFkk /u j[kus okys oxks± ij izR;{k djksa dh okárk fcuk bl ckr dk è;ku j[ks gq, leku :ils iM+uh pkfg, fd og vk; dk /u fdl lzksr ls izkIr gqvk ;k fdl :i esa izkIr gqvk gSA

29-1 foHkktu osQ izdkj (Types of Division)

osQUnz vkSj jkT; ljdkjksa osQ chp djksa osQ {ks=kkf/dkj (tax jurisdiction) dk Li"V :i ls foHkktu fd;k x;kgSA ,slk djosQ bl ckr dk iz;kl fd;k x;k gS fd u rks djksa osQ iz'kklu ;k izcU/ esa iqujko`fÙk (duplication)

gks vkSj u ,d gh dj dk izfr;ksfxrkiw.kZ rjhosQ ls 'kks"k.k gksA blosQ fy, loZizFke lHkh djksa dh O;kid :ils ifjx.kuk dh xbZ gS vkSj rRi'pkr~ izR;sd dj ij ;k rks osQUnz ljdkj dks vFkok jkT; ljdkj dks oS/kfudvf/dkj iznku fd;k x;k gSA fiQj Hkh] ;fn dksbZ dj cpkrk gS rks mu vof'k"V djksa dh 'kfDr;k¡ osQUnz ;k la?kljdkj dks lkSaih xbZ gaSA lkekU;r% ftu djksa dk vk/kj O;kid vFkok vUrjkZT;h; Lrj dk gS os la?k dh fo/k;hlÙkk (legislative authority) osQ vUrxZr j[ks x;s gSa vkSj ftu djksa dk vk/kj LFkkuh; gS] os jkT;ksa dhfo/k;h lÙkk osQ vUrxZr vkrs gSaA

29-2 dk;Z rFkk lk/u (Functions and Resources)

la?kh; fdLe dh ljdkj dk ,d egÙoiw.kZ y{k.k ;g gksrk gS fd mlosQ vUrxZr osQUnz rFkk jkT;ksa osQ chp'kfDr;ksa rFkk dk;ks± dk foHkktu dj fn;k tkrk gSA blhfy, Hkkjrh; lafo/ku esa oqQN dk;Z rFkk lk/u jkT;ksa dkslkSais x;s gSaA bl foHkktu dk ewy mís'; ;g gS fd jkT; ljdkjsa foÙkh;] iz'kklfud ,oa vU; {ks=kksa esa fcuk fdlhla?k"kZ osQ LorU=k :i ls dk;Z dj losQA bl izdkj Li"V gS fd la?kh; 'kklu O;oLFkk esa] jkT;ksa dks vius dk;ZlEiUu djus osQ fy, ;Fks"B lk/u iznku fd, tkus pkfg,] ;g Hkh vko';d gS fd jkT;ksa dks viuh okafNr vk;izkIr djus osQ fy, u rks osQUnz ij fuHkZj jguk iM+s vkSj u osQUnz jkT;ksa dh Lok;Ùkrk (autonomy) esa gh gLr{ksidjsA ;gh ugha] ns'k osQ vkfFkZd fodkl osQ lkFk jkT;ksa osQ dk;ks± o lk/uksa dk ;g foHkktu Hkh vLr&O;Lr ughagksuk pkfg,A

vr% vc ge jkT;ksa osQ dk;ks± o lk/uksa dh foospuk djsaxs vkSj bl ckr dh Nkuchu djsaxs fd lafoèkku osQvUrxZr jkT;ksa dks tks lk/u lkSais x;s gSa muosQ }kjk os LorU=k :i ls vius dk;ks± dks lEiUu djus esa dgk¡ rdliQy gq, gSa vkSj bl lEcU/ esa mUgsa fdu&fdu leL;kvksa dk lkeuk djuk iM+ jgk gSA


uksV

yksd foÙk

29-3 dk;Z (Functions)

osQUnz o jkT;ksa osQ chp dk;ks± ;k 'kfDr;ksa rFkk lk/uksa osQ foHkktu dk foospu ;|fi la?kh; foÙk osQ vè;k; esaigys gh dkiQh O;kid :i ls fd;k tk pqdk gS] rFkkfi fo"k; dks Li"V djus osQ fy, ;gk¡ mldk vR;Urlaf{kIr fooj.k fiQj fn;k tk jgk gSA

osQUnz ljdkj osQ dk;Z (Functions of the State Government)

osQUnz ij ftu dk;ks± dk nkf;Ro gS muesa eq[; gSaµizfrj{kk] fons'kh ekeys] fons'kh O;kikj] jsyas] eqnzk rFkkeqnzk&<ykbZ] Mkd o rkj] vUrjkZT;h; O;kikj o okf.kT; dk fu;eu (regulations)] vUrjkZT;h; ufn;ksa rFkkunh ?kkVh ;kstukvksa dk fu;eu o fodkl] chek] v.kq'kfDr] pquko (elections) rFkk ys[ks ,oa ys[kk ijh{k.kA

jkT; ljdkjksa osQ dk;Z (Functions of State Government)

ftu dk;ks± dks lEiUu djus dk Hkkj jkT;ksa ij Mkyk x;k gS] os gSaµdkuwu o O;oLFkk dh LFkkiuk] iqfyl] tsy]U;k; dk iz'kklu] lkoZtfud LokLF;] liQkbZ vLirky rFkk vkS"k/ky;] eknd inkFkks± dk mRiknu] fuekZ.k rFkkfcØh f'k{kk] Ñf"k rFkk Ñf"k osQ fodkl ls lEcfU/r leL;k,¡] {ks=kh; rFkk y?kq m|ksx tSls fd gFkdj?kk vkfn]ou] ckth rFkk tqvk vkSj lkekftd dY;k.k ls lEcfU/r dkuwu cukus dk mÙkjnkf;Ro vkfnA

leorhZ dk;Z (Concurrent Functions)

oqQN dk;Z leorhZ lwph esa j[ks gSa] tSls fd vkfFkZd o lkekftd fu;kstu] okf.kfT;d o vkS|ksfxd ,dkf/dkj]vkS|ksfxd o Je fookn] Je dY;k.k ftlesa Jfedksa osQ dk;Z djus dh n'kk,¡ Hkh lfEefyr gSa] ewY; fu;U=k.k]f'k{kk] lpkbZ rFkk fctyh vkfnA bl leorhZ lwph esa mfYyf[kr fdlh Hkh fo"k; osQ lEcU/ esa dkuwu cukus dkvf/dkj] oqQN izfrcU/ksa osQ v/hu] laln (Parliament) rFkk jkT;ksa osQ fo/kue.Myksa dks izkIr gSaA bldk vFkZ;g gS fd bl lwph esa ftu fo"k;ksa dk mYys[k fd;k x;k gS] mlosQ fu;U=k.k rFkk fodkl dk mÙkjnkf;Ro osQUnzrFkk jkT;] nksuksa ij gh gSA fdUrq O;kogkfjd thou esa ;g ns[kk x;k gS fd bu fo"k;ksa osQ lEcU/ esa ;k rks osQUnzdkuwuh O;oLFkk,¡ djrk gS vFkok buosQ fy, lgk;rk rFkk vuqnku nsrk gS] fdUrq buosQ fu;U=k.k o fodkl dhvfUre ftEesokjh jkT;ksa ij jgrh gSA

la?kh; dj (Union Taxes)

la?k lwph (Union List) dh ckjg enksa dks vxzfyf[kr ik¡p oxks± esa ck¡Vk x;k gSµ(1) iw.kZr;k osQUnzh; ensa bloxZ osQ vUrxZr fu;kZr djksa lfgr lhek 'kqYd (customs duties)] fuxe dj] O;fDr;ksa rFkk dEifu;ksa dhÑf"k Hkwfe dks NksM+dj vk; ifjlEifÙk;ksa (assets) osQ iw¡thxr ewY; djA lafo/ku dh /kjk 271 osQ vuqlkj]vk;&dj yxus okys vf/Hkkj (Surcharge) Hkh iw.kZr;k osQUnzh; en gSa] (2) Ñf"k vk; dks NksM+dj vU;vkenfu;ksa ij yxk, tkus okys djA osQUnz vk;&dj yxkrk gS rFkk mudk laxzg djrk gS ijUrq mls foÙk vk;ksxdh fliQkfj'kksa osQ vuqlkj vk;&dj dk oqQN Hkkx jkT;ksa dks nsuk gksrk gSA (3) 'kjkc rFkk viQhe dks NksM+djvU; oLrqvksa ij yxk, tkus okys la?kh; mRiknu 'kqYd osQUnz }kjk yxk, rFkk ,d=k fd;s tkrs gSa ijUrq ;fn lalnpkgs rks mudk oqQN Hkkx jkT;ksa esa ck¡Vk tk ldrk gSA (4) ,sls dj tks fd la?k }kjk yxk;s rFkk ,d=k fd;s tkrsgSa ijUrq laln osQ }kjk os iw.kZr;k jkT;ksa esa forfjr dj fn;s tkrs gSa] ;s dj gSaµmÙkjkf/dkjh rFkk vkfLr&dj] ok;qrFkk leqnzh ekxks± }kjk yk;s&ys tkus okys eky rFkk ;kf=k;ksa ij lhekUr dj (terminal tax)] jsy fdjk;ksa rFkkHkkM+ksa ij dj] lekpkj&i=kksa osQ Ø;&foØ; ij dj] rFkk vUrjkZT;h; O;kikj ij fcØh dj ;k Ø; djA(5) os dj tks osQUnz }kjk yxk;s tkrs gSa fdUrq jkT;ksa }kjk ,d=k fd;s tkrs gSa rFkk jkT;ksa }kjk gh j[k fy;s tkrsgSa] tSls fofue; i=kksa] pSdksa ;k izfr=kk&i=kksa vkfn ij LVkEi 'kqYd rFkk e| ls ;qDr fpfdRlk Ük`axkj izlk/uksa ijmRiknu 'kqYdA

uksV



29-4 jkT;ksa osQ dj (States Taxes)

ftu djksa ij jkT;ksa dks fo/k;h 'kfDr rFkk ,d=k djus dk vf/dkj izkIr gS] os gSaµHkwjktLo ;k ekyxqtkjh] Ñf"kvk; ij dj] Ñf"k Hkwfe osQ lEcU/ esa mÙkjkf/dkj dj rFkk vkfLr dj] Hkwfe] Hkouksa o [kfut vf/dkjksa ij djrFkk e|] viQhe] Hkkjrh; Hkk¡x o eknd vkS"kf/;ksa rFkk eknd inkFkks± osQ mRiknu o fofuekZ.k ij mRiknu djAblosQ vfrfjDr] miHkksx dh oLrqvksa osQ LFkkuh; {ks=k esa izns'k ij dj] fctyh osQ miHkksx vFkok fcØh ij dj]okguksa] tkuojksa vFkok ukoksa ij dj] lekpkj&i=kksa dks NksM+dj vU; foKkiuksa ij dj] lM+dksa ;k vkUrfjdtyekxks± }kjk ys tk, tkus okys eky rFkk ;kf=k;ksa ij dj] pq¡xh] o`fÙk] O;kikj] LVkEi 'kqYd rFkk jkstxkj ijO;olk; rFkk jkstxkj ij dj] izfr O;fDr dj (Capitation Tax)] foykflrk ij dj ftlesa euksjatu ckthrFkk tq, ij dj Hkh lfEefyr gSa] LVkEi 'kqYd rFkk jftLVªs'ku iQhl Hkh iw.kZr;k jkT;ksa dks lkSais x;s gSaA

uksV~l lafo/ku dh /kjk 270] 273] 275 rFkk 280 osQ vuqlkj] jkT;ksa osQ lk/uksa esa jgus okyh deh dh iwfrZla?k ljdkj foÙk vk;ksx dh fliQkfj'kksa osQ vk/kj ij lgk;d vuqnkuksa (grants-in-aid) osQ }kjkdjrh gSA

(1) HkwjktLo ;k ekyxqtkjh (Land Revenue)

HkwjktLo vR;Ur izkphu dky ls gh jkT;ksa dh vk; dk ,d egÙoiw.kZ Ïksr cuk pyk vk jgk gSA bl izdkj] jkT;ksaosQ djksa esa bls iqjkuk dj dgk tk ldrk gSA tc ;g dj ykxw gqvk] rHkh ls HkwjktLo osQ cUnkscLr dh O;oLFkkesa rFkk ns; dj dh x.kuk djus dh jhfr;ksa eas fofHkUu jkT;ksa osQ chp dkiQh vUrj cuk jgk gSA fdUrq blosQckotwn] bldksa jkT;ksa osQ lcls egÙoiw.kZ djksa esa ls ,d ekuk tkrk jgk gS vkSj og blfy, D;ksafd ;g lclsiqjkuk dj gS vkSj fofHkUu le;kas esa fdlh u fdlh :i esa lnk gh bldk vfLrRo vR;Ur O;kid :i ls cukjgk gSA

cUnkscLr dh fofHkUu izFkk,¡ (Different Systems of Settlement)

Hkkjr esa fczfV'k 'kklu dky esa Hkw&cUnkscLr dh tks fofHkUu izFkk,¡ izpfyr Fkha] eksVs rkSj ij mudk oxhZdj.k fuEuizdkj fd;k tk ldrk gSµ(1) LFkk;h cUnkscLr (permanent settlements) dh izFkk vFkok og izFkkftlesa HkwjktLo dh nj dk fu/kZj.k lnk osQ fy, dj fn;k tkrk Fkk vkSj (2) vLFkk;h cUnkscLr(Temporary settlement) dh izFkk vFkok og izFkk ftlesa HkwjktLo dh nj ,d fuf'pr vof/ osQ fy,fuèkkZfjr dh tkrh FkhA bl izFkk dks Hkh fuEu rhu oxks± esa ck¡Vk tk ldrk gSµ(d) tehankjh izFkk] ftlosQvUrxZr HkwjktLo dh nj osQoy tehankj }kjk vf/Ñr {ks=k osQ fy, fu/kZfjr dh tkrh FkhA ([k) egyokjh izFkk]ftlesa HkwjktLo dh nj fdlh xk¡o ;k egy osQ lEiw.kZ xzkeh.k leqnk; ij la;qDr :i ls rFkk i`Fko~Q&i`Fko~Qfu/kZfjr dh tkrh FkhA vkSj (x) jS;rokjh izFkk] ftlesa HkwjktLo dk fu/kZj.k fdlh jS;r dh Hkw&tksr ij fd;ktkrk FkkA



1. ftu djksa dk vk/kj O;kid vFkok varjkZT;h; Lrj dk gS os la?k dh --------- osQ varxZr j[ks x;s gSaA

2. la?kh; fdLe dh ljdkj dk ,d egÙoiw.kZ y{k.k ;g gksrk gS fd mlosQ varxZr --------- osQ chp 'kfDr;ksarFkk dk;ks± dk foHkktu dj fn;k tkrk gSA

3. la?kh; 'kklu O;oLFkk esa jkT;ksa dks vius dk;Z lEiUu djus osQ fy, ;Fks"B --------- iznku fd, tkuspkfg,A

4. Hkkjr esa fczfV'k 'kklu dky esa --------- dh fofHkUu izFkk,¡ izpfyr FkhaA


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yksd foÙk

29-5 fofHkUu jkT;ksa esa izpfyr jktLo cUnkscLr(Revenue Settlements Prevailing in Different States)

fczfV'k 'kklu esa Hkwfe osQ iz'kklu dks Hkw&jktLo osQ ¶cUnkscLr¸ dk uke fn;k x;k Fkk vkSj ;s cUnkscLr dkiQh

O;kikj losZ{k.k rFkk oxhZdj.k osQ i'pkr~ fu/kZfjr fd;s x;s FksA bl fczfV'k O;oLFkk dks oqQN fj;klrksa

(princely states) esa rks ykxw fd;k x;k Fkk fdUrq vU; fj;klrksa esa HkwjktLo dh dksbZ fu;fer O;oLFkk ugha

FkhA iatkc] egkjk"Vª] enzkl (vc rfeyukMq)] vle rFkk eSlwj (vc dukZVd) jkT; ml oxZ esa vkrs gSa ftlesa

fd yxHkx lkjh gh Hkwfe dk losZ{k.k rFkk eki fd;k x;k vkSj fiQj oqQN fuf'pr fl¼kUrksa osQ vuqlkj HkwjktLo

dk fu/kZj.k fd;k x;kA nwljh vksj] jktLFkku] xqtjkr dk oqQN Hkkx rFkk eè; izns'k ,sls jkT; Fks] ftuesa fd Hkwfe

dk dkiQh cM+k Hkkx fcuk losZ{k.k fd;s gh iM+k Fkk vkSj muesa HkwjktLo Hkh fu/kZj.k ugha FkhA bu nksuksa gh oxks±

osQ chp esa oqQN jkT;ksa dk ,d rhljk oxZ Fkk] tSls fd eè; izns'k dk oqQN Hkkx rFkk mÙkj izns'k] tgk¡ fd Hkwfe;ksa

osQ fu;fer cUnkscLr Fks ijUrq tehankjh izFkk osQ izpyu osQ dkj.k vusd fcpkSfy, chp esa vk x, FksA if'peh

caxky] fcgkj rFkk mM+hlk esa LFkk;h cUnkscLr dh izFkk osQ dkj.k fupys Lrjksa ij HkwjktLo dh dksbZ laxfBr

O;oLFkk ugha FkhA

HkwjktLo osQ fu/kZj.k dh jhfr;k¡ (Methods of Assessment)

ljdkj dks ns; HkwjktLo ekyxqtkjh dk fu/kZj.k djus esa fofHkUu jkT;kas us fHkUu&fHkUu jhfr;ksa dk lgkjk fy;k

gSA djk/ku tk¡p vk;ksx us bu jhfr;ksa dk oxhZdj.k fuEufyf[kr Jsf.k;ksa esa fd;k gSµ

(1) fucy ifjlEifÙk;k¡ vFkok vkfFkZd vf/'ks"k (Net Assets or Economics Rents)µfucy

ifjlEifÙk;ksa dh ifjHkk"kk bl izdkj dh xbZ fd ¶fdlh {ks=k ;k tkxhj (estate) ;k {ks=kksa osQ lewg

dh ,slh vuqekfur vkSlr okf"kZd cs'kh (surplus)] tks fd vuqekfur ;k fu/kZfjr lkekU;

[kpks± dks ?kVkus osQ ckn 'ks"k cpsA¸ vU; 'kCnksa esa] ;g vf/'ks"k osQ miktZu esa O;; gq, gksaA bldh

x.kuk oqQy mRifÙk dk vuqeku yxkdj dh tkrh gS vkSj blesa ls tehankj }kjk fd;s x;s lHkh ykxr&O;;

?kVk fn;s tkrs gSaA oqQy mRifÙk (gross produce) dk ewY;kadu #i;ksa esa ,slh ifjofrZr njksa ls fd;k

tkrk gS] tks fd lkekU;r% fiNys chl ;k vf/d o"kks± dh fdlh iQly dh vkSlr dher osQ vk/kj

ij fudkyh tkrh gSA iatkc] mÙkj izns'k] eè; izns'k rFkk fgekpy izns'k vkfn jkT;ksa esa fucy

ifjlEifÙk;ksa dk gh dj&fu/kZj.k dk vk/kj cuk;k x;k gSA

(2) fucy mRifÙk ;k okf"kZd ewY; (Net Produce or Annual Value)µfucy mRifÙk ;k okf"kZd

ewY; dh x.kuk oqQy ewY; (gross value) esa ls [ksrksa dk O;; ?kVkdj rFkk cqjs ekSleksa osQ fy, oqQN

NwVsa iznku djosQ fucy mRifÙk ;k okf"kZd ewY; dk fglkc yxk;k tkrk gSA [ksrh osQ O;; esa fuEufyf[kr

[kps± lfEefyr fd;s tkrs gSaµ

(i) [ksr tksrus okys i'kq]

(ii) Ñf"k ;U=k o midj.k]

(iii) cht]

(iv) [kkn]

(v) ckSus ikS/ksa dks b/j&m/j yxkus] iQly dkVus rFkk xkgus ;k Hkwlk fudkyus vkfn dk;ks± ij yxk;s

tkus okys Jfedksa dh etnwjhA rfeyukMq esa ;gh jhfr viukbZ tkrh gSA

(3) vuqHkokfJr (Empirical)µvusd jkT;ksa esa HkwjktLo dk fu/kZj.k vuqHkoksa osQ vk/kj ij vFkkZr~ oqQN

,sls rÙoksa osQ vk/kj ij fd;k tkrk gS tSls fd fdlh {ks=k dh vkfFkZd i`"BHkwfe] Ñf"k osQ {ks=k esa gksus

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okyh o`f¼ ;k deh] cktkjksa dh fudVrk] ifjogu o lapkj&lk/uksa dh lqfo/kvksa o dherksa esa gksus okys

ifjorZu vkfnA HkwjktLo dk fu/kZj.k djrs le; bu rÙoksa dks n`f"Vxr j[kk tkrk gSA bl jhfr esa]

¶loZizFke lEiw.kZ Hkwfe izns'k osQ fy, HkwjktLo dh oqQy /ujkf'k fu/kZfjr dj nh tkrh gS vkSj

fiQj mUgsa xk¡oksa rFkk i`Fko~Q&i`Fko~Q Hkwfe&[k.Mksa esa ck¡V fn;k tkrk gSA¸ egkjk"Vª] dukZVd] ef.kiqj

rFkk f=kiqjk esa blh jhfr dk mi;ksx fd;k tkrk gSA

(4) tekcUnh ewY; (Rental Value)µbl jhfr osQ vUrxZr] loZizFke ;g fu/kZfjr fd;k tkrk gS fdtehankj (land-lord) okLro esa fdruk yxku izkIr djrk gS vkSj fiQj oqQN dVkSfr;k¡ fudkyus osQ cknml Hkwfe dk yxku fuf'pr dj fn;k tkrk gSA rfeyukMq dks NksM+dj] vU; yxHkx lHkh jkT; tekcUnhewY; ;k yxku&ewY; ij gh cy nsrs gSaA

(5) iw¡thxr ewY; (Capital Value)µiw¡thxr ewY; dks bl ns'k osQ fdlh Hkh jkT; esa HkwjktLo osQ fu/kZj.kosQ vkèkkj osQ :i esa ugha viuk;k x;k gSA gk¡] O;ogkj esa lHkh jkT;ksa esa ;g vko';d gksrk gS fdHkwjktLo osQ fu/kZj.k osQ le; vU; rÙoksa osQ lkFk gh Hkwfe dh fczdh rFkk mlosQ cU/d ewY;ksa(mortgage values) dks Hkh n`f"Vxr j[kk tkrk gSA

(6) oqQy mRifÙk (Gross Produce)µ;g igys rks lHkh izkUrksa esa izpfyr Fkh] ijUrq vc ;g osQoy vlerd gh lhfer gSA bl jhfr osQ vUrxZr] vle esa fdlh Hkh Hkwfe osQ VqdM+s dh HkwjktLo dh lhek mlVqdM+s dh oqQy mRifÙk osQ ewY; dks 10» fu/kZfjr dj nh xbZ gSA

D;k vki tkurs gSa loZizFke lEiw.kZ Hkwfe izns'k osQ fy, HkwjktLo dh oqQy /ujkf'k fu/kZfjr dj nh tkrh gS

vkSj fiQj mUgsa xk¡oksa rFkk i`Fko~Q&i`Fko~Q Hkwfe&[kaMksa esa ck¡V fn;k tkrk gSA

29-6 olwy;kch LFkxu rFkk NwVsa (Suspension and Remission)

tc fdlh o"kZ fdUgha dkj.kksa ls iQlysa u"V gks tkrh gSa rks O;ogkjr% lHkh jkT;ksa esa HkwjktLo dh vnk;xh esafj;k;rsa nh tkrh gSaA ;s fj;k;rsa (Concessions) HkwjktLo dh olwyh osQ LFkku osQ LFkxu vFkok HkwjktLo esaNwV osQ :i esa gksrh gSaA fczfV'k dky ls iwoZ ,sls LFkxu rFkk NwVksa osQ fy, dksbZ fo'ks"k fu;e ugha FksA

29-6-1 HkwjktLo iz'kklu (Land-Revenue Administration)

HkwjktLo osQ iz'kklu dh e'khujh dk Lo:i lHkh jkT;ksa eas yxHkx ,d&lk gh gSA izR;sd jkT; esa ,d&,djktLo e.My (Board of Revenue) gSA lkekU;r% ;g gksrk gS fd lEiw.kZ {ks=k dks ftyksa esa ck¡V fy;ktkrk gS vkSj fiQj ftyksa dks Hkh rglhy] ijxuksa rFkk VIiksa vkfn esa foHkkftr dj fy;k tkrk gSA

lu~ 1901 esa vdky vk;ksx (Famine Commission) }kjk izLrqr dh xbZ fjiksVZ osQ iQyLo:i lHkh jkT;ksa}kjk HkwjktLo esa fj;k;rksa rFkk NwVksa dh O;oLFkk dh tkrh gS vkSj bUgsa vf/'kklh vkns'kksa }kjk ykxw fd;k tkrkgSA

29-6-2 HkwjktLo dh izkfIr;ksa dk #[k (Trends in Land Revenue Receipts)

;|fi ;g ckr loZfofnr gS fd jkT; Hkwfe ij vf/d dj yxkus osQ vf/d bPNqd ugha jgs gSa] fdUrq fiQj Hkh;g lkspuk xyr gksxk fd HkwjktLo dh ek=kk lnk fLFkj jgh gSA vxz rkfydk esa fn;s x;s vk¡dM+ksa ls ;g ckrfcYoqQy Li"V gks tkrh gSµ


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yksd foÙk

o"kZ HkwjktLo ;k ekyxqtkjh o"kZ HkwjktLo ;k ekyxqtkjh(djksM+ #- esa) (djksM+ #- esa)

1950&51 40-00 1980&81 145-53

1960&61 90-04 1984&85 205-58

1970&71 122-06 1986&87 241-50

Åij osQ vk¡dM+ksa esa ;g Li"V gS fdlh foxr o"kZ esa HkwjktLo esa izkfIr;k¡ rks c<+h gSa fdUrq oqQy dj&vk; esa budkizfr'kr ?kVk gSA ftu dkj.kksa ls HkwjktLo esa o`f¼ gqbZ gS fo'ks"k :i ls f}rh; o r`rh; ;kstuk dh vof/ esa] os;s gSaµ(1) HkwjktLo esa lh/h o`f¼] (2) vf/Hkkj (surcharge) yxkuk] (3) LFkkuh; fudk;ksa (local

bodies) }kjk vFkok LFkkuh; fudk;ksa osQ fy, HkwjktLo ij midj.k (cess) yxkuk] (4) okf.kfT;d iQlyksaij dj (5) ¯lpkbZ vFkok ikuh dh njksa esa o`f¼] (6) HkwjktLo osQ iqufuZ/kZj.k rFkk fcpkSfy;ksa dh lekfIr osQdkj.k gksus okyh o`f¼ vkfnA fofHkUu jkT;ksa us HkwjktLo esa o`f¼ dh bu jhfr;ksa ls vius&vius foosd osQ vuqlkji`Fko~Q&i`Fko~Q jhfr;ksa dk lgkjk fy;kA ijUrq HkwjktLo esa lh/h o`f¼ djus osQ ljy mik; osQ ctk,] jkT;ksa us vU;,sls mik;ksa dks izeq[krk nh ftuls fd NksVs&NksVs fdlkuksa ij vfrfjDr cks>k u iM+sA mnkgj.k osQ fy,] vf/Hkkj,d fuf'pr vkdkj ls Åij dh tksrksa ij gh yxk;k tk ldrk gSA blh izdkj vusd jkT;ksa us HkwjktLo ij tksmidj.k yxk;k] mldk mís'; Hkh f'k{kk rFkk jktLo tSls tudY;k.k osQ dk;ks± osQ fy, /u izkIr djuk FkkAlEiw.kZ :i esa] iatk;rh jkt&O;oLFkk ykxw gksus osQ ckn Hkh Hkwfe osQ djk/ku esa oqQN o`f¼ gqbZ gSA vusd jkT;ksaesa vusd midj (cesses) rFkk HkwjktLo dk oqQN Hkkx Hkh vusd fof'k"V vFkok lkekU; dk;ks± osQ fy, LFkkuh;fudk;ksa dks lkSai fn, x;s gSaA

HkwjktLo ;k ekyxqtkjh dh izkfIr;ksa esa gksus okyh ;g ekewyh&lh o`f¼ ;g izdV djrh gS fd Ñf"k&{ks=k ij mldh;ksX;rk osQ vuqlkj gh dj yxk;k x;k gS fdUrq djk/ku tk¡p vk;ksx dh fjiksVZ osQ ckn rks ;g vkerkSj ijLohdkj dh tkrh jgh gS fd xzkeh.k {ks=k ij vis{kkÑr de dj yxs gSa vkSj bl ckr dh furkUr vko';drkgS fd HkwjktLo esa Øeo/hZ jhfr ls o`f¼ dh tk,A

29-6-3 HkwjktLo&dj osQ :i esa (Land Revenue as a Tax)

;g dgk tkrk gS fd HkwjktLo ;k ekyxqtkjh dh izFkk ftl :i esa] Hkkjr esa izpfyr gS] osQoy ,d ;k nks vioknksadks NksM+dj] O;kogkfjd :i esa] djk/ku osQ lHkh fl¼kUrksa dk mYya?ku djrh gSA bu vioknksa (exceptions)

esa ,d rks ,Me fLeFk dk fuf'prrk dk fl¼kUr gS vkSj nwljk oqQN lhek rd lqfo/k dk fl¼kUr gSA

vc ge ,d dj osQ :i esa HkwjktLo dh leL;kvksa dk vè;;u djsaxsA

29-7 dj dh okárk (Incidence of the Tax)

,d leku vk; rFkk /u j[kus okys oxks± ij izR;{k djksa dh okárk fcuk bl ckr dk è;ku j[ks gq, leku :ils iM+uh pkfg, fd og vk; dk /u fdl lzksr ls izkIr gqvk gS ;k fdl :i esa izkIr gqvk gSA vU; 'kCnksa esa]djk/ku dk pkgs dksbZ Hkh :i D;ksa u gks] lekt osQ fofHkUu oxks± ij dkjk/ku osQ Hkkj dk leU;k;iw.kZ forj.kgksuk pkfg,A fdUrq blosQ ckotwn] lu~ 1953&54 esa djk/ku tk¡p vk;ksx (Taxation Enquiry Commis-

sion) us rFkk vHkh gky esa Ñf"k vk; o /u djk/ku lfefr us ;g Lohdkj fd;k gS fd xSj&Ñf"k {ks=k dh rqyukesa Ñf"k {ks=k ij djksa dk Hkkj iM+ jgk gSA vusd jkT;ksa esa Ñf"k ij tks izR;{k dj yxk, gSa] tSls fd HkwjktLo;k ekyxqtkjh] midj] HkwjktLo ij vf/Hkkj iQly midj (crop cess) vkSj Ñf"k vk; dj] ;s Ñf"k ls izkIrgksus okyh jk"Vªh; vk; dk osQoy 1 izfr'kr gh cSBrs gSa tc fd xSj&Ñf"k {ks=k ls izkIr gksus okyh jk"Vªh; vk;ij izR;{k djksa dk izfr'kr yxHkx 2-75 izfr'kr gSA vxzfyf[kr rkfydk ls ;g ckr fcYoqQy Li"V gks tkrh gSµ

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Ñf"k rFkk xSj&Ñf"k {ks=k ij izR;{k djksa dk Hkkj

1960&61 1965&66 1969&70 1970&71

1- HkwjktLo rFkk Ñf"k vk; dj (djksM+ #-) 1-07 1-30 1-28 1-37

2- Ñf"k lzksr ls izkIr gksus okyh jk"Vªh;rk 1-61 1-37 0-37 0-85

vk; osQ izfr'kr osQ :i esa

3- vk; dj (djksM+ #-) 1-69 2-72 4-48 4-73

4- xSj Ñf"k lzksr ls izkIr jk"Vªh; vk; osQ 2-49 2-41 2-71 2-60

izfr'kr osQ :i esa

*ÏksrµHkkjr ljdkj dk foÙk eU=kky;µÑf"k vk; o /u djk/ku lfefr dh fjiksVZA

29-8 djk/ku osQ Hkkj esa fofHkUurk,¡(Variations in the Burden of Taxation)

Ñf"k {ks=k ij de yxus dh ckr osQoy xSj&Ñf"k {ks=k dh rqyuk dh n`f"V ls gh dgh tkrh gS fdUrq ;fn Ñf"k{ks=k dks i`Fko~Q :i ls fy;k tk, rks jkT;&jkT; vkSj ftys&ftys esa Ñf"k djk/ku osQ Hkkj eas vUrj ik;k tkrkgSA Ñf"k dh fucy mit ij yxus okys HkwjktLo esa {ks=k&{ks=k osQ chp tks Hkkjh vUrj ik;s tkrs gSa mudk vkaf'kddkj.k HkwjktLo dh njksa rFkk muosQ fu/kZj.k djus dh jhfr;ksa esa ikbZ tkus okyh fofHkUurk,¡ gSaA bl izdkj]jktLFkku rFkk eè; izns'k tSls dbZ ,sls jkT; gSa tgk¡ mu njksa esa Hkkjh fofHkUurk,¡ ikbZ tkrh gSa ftuosQ vuqlkjHkw&Lokeh viuh mu tksrksa (holdings) ij jktLo nsrs gSa tks fd dbZ egÙoiw.kZ igyqvksa ls ,d&lh gksrh gSAbl izdkj] ,d gh fdLe dh Hkwfe ij dj dk Hkkj leku ugha gSA ;g Hkh dgk tkrk gS fd Ñf"k ij jkT;ksa }kjkyxk;s x;s izR;{k djksa dh okárk esa jkT;&jkT; osQ chp Hkkjh fofHkUurk,¡ feyrh gSaA mM+hlk rFkk iatkc esa ;g0-24 izfr'kr gS vkSj jktLFkku esa 1-34 izfr'kr gSA bl izdkj Li"V gS fd Ñf"k ij HkwjktLo lfgr izR;{k djksadk Hkkj jkT;&jkT; esa fHkUu gSA

dj nsus dh ;ksX;rk (Ability to Pay)

tgk¡ rd dj dh ;ksX;rk osQ fl¼kUrksa dk lEcU/ gS] HkwjktLo ;k ekyxqtkjh ,d ,slk dj gS tks fd ,d lekunj ls yxk;k tkrk gSA ,d vukfFkZd tksr (uneconomic holding) j[kus okyk fdlku Hkh mlh nj lsekyxqtkjh vnk djrk gS ftl nj ls ,d cM+h tksr okyk fdlku djrk gSA fdUrq ;gk¡ ;g ckr è;ku nsus dhgS fd Hkkjr esa 6 izfr'kr tksrsa 5 ,dM+ ls de gSa vkSj mÙkj izns'k esa rks 81-2 izfr'kr tksrsa 5 ,dM+ ls de gSaA;s vk¡dM+s izFke ;kstuk osQ gSa vkSj rc ls rks fLFkfr esa vkSj fcxkM+ gh vk;k gSA bu NksVh&NksVh tksrksa ij] tks fdlkekU;r% vukfFkZd gSa] ekyxqtkjh dh ogh nj ykxw gksrh gS tks fd cM+h tksrksa ij ykxw gksrh gSA bl izdkj]HkwjktLo osQ fuèkkZj.k esa vkjksg.k osQ fl¼kUr (principle of progression) dks ykxw fd;s tkus osQ i{k esa izcyroZQ fo|eku gSaA oqQN jkT;ksa us 5 ,dM+ ls de dh tksrksa dh ekyxqtkjh ls eqDr djosQ rFkk Ñf"k vk; dj ovfèkHkkj vkfn ykxw djosQ vkjksg.k dks ykxw djus dh dksf'k'k Hkh dh gSA ;gk¡ ;g ckr vo'; è;ku eas j[kuhpkfg, fd HkwjktLo dks vkjksg.k ij vk/kfjr djus osQ i{k esa rks vo'; izcy roZQ fo|eku gS ijUrq tksrksa dksbl dj ls eqDr djus osQ i{k esa ,slh ckr ugha gS D;ksafd Ñf"k esa gq, uohure lq/kjksa ,oa fodkl osQ dkj.kfdlkuksa dh dj ns; {kerk c<+ xbZ gSA fiQj] ;g Hkh dgk tkrk gS fd ;fn tksrksa dks ekyxqtkjh ls eqDr fd;kx;k rks Hkh mlls NksVs fdlkuksa dks dksbZ Bksl ykHk ugha igq¡psxkA vr% ;g lq>ko fn;k tkrk gS fd tksrksa dksekyxqtkjh ls eqDr djus dh ctk, bldks vkjksg.k ij vk/kfjr fd;k tkuk pkfg, vkSj Ñf"k lEcU/h lqfo/k,¡NksVs fdlkuksa dks vf/d vuqikr esa nh tkuh pkfg, rkfd mudh mRiknu {kerk esa rsth ls o`f¼ gks losQA


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yksd foÙk

laxzg dh ykxr (Cost of Collection)

HkwjktLo ;k ekyxqtkjh osQ laxzg dh ykxr dk Bhd&Bhd irk yxkuk blfy, lEHko ugha gS D;ksafd jktLovf/dkfj;ksa dks ekyxqtkjh osQ laxzg osQ vykok vU; dk;Z Hkh lkSaik gqvk gksrk gSA fdUrq blesa dksbZ nks er ughagSa fd ekyxqtkjh osQ laxzg dh ykxr dkiQh vf/d gksrh gS vkSj bldk iz'kklu dkiQh my>uiw.kZA vr%ekyxqtkjh dh fLFkfr esa ferO;f;rk vkSj ljyrk dk fl¼kUr Hkh ykxw ugha gksrkA

fu"d"kZ dh fVIif.k;k¡ (Concluding Remarks)

lekt vkSj jkT; osQ n`f"Vdks.k ls ekyxqtkjh dh i¼fr vuqRiknd rFkk csyksp fl¼ gqbZ gS] blesa fofoèkrk rFkkyksp'khyrk dk vHkko gS vkSj ;g vojks/h izHkko Mkyrh gSaA pw¡fd jkT;ksa osQ dk;ks± dk fujUrj foLrkj gks jgkgS] vr% mudh jktLo dh vko';drk,¡ Hkh cjkcj c<+ jgh gaSA lu~ 1951&52 esa] HkwjktLo ls osQoy 48 djksM+#- izkIr gq, Fks tcfd Ñf"k {ks=k dk mRiknu (pkyw dherksa osQ vk/kj ij 4800 djksM+ #- FkkA ns'k osQ oqQymRiknu osQ ewY; dk ;g 10 izfr'kr FkkA vkxs pydj tc HkwjktLo dh vk; c<+dj 110 djksM+ #- gks xbZ] rcrd Ñf"k {ks=k dh vk; 15000 djksM+ #- rd tk igq¡ph FkhA lu~ 1971&72 esa HkwjktLo ls izkIr gksus okyhvfrfjDr vk; 1 izfr'kr ls Hkh dkiQh de FkhA lu~ 1951 ls 1971 rd osQ chl o"kks± esa Ñf"k mit osQ ewY;esa 10200 djksM+ #- dh vfrfjDr o`f¼ (additional increase) gqbZ Fkh ftlesa ls jkT; oqQy 60 djksM+ #-dh vfrfjDr HkwjktLo osQ :i esa ,d=k dj losQ FksA bl izdkj Ñf"k {ks=k] ftl ij fd igys gh uhph nj lsdj yxk Fkk] vkjksgh djk/ku ls Hkh cpk jgsA

blosQ vfrfjDr] lpkbZ] jklk;fud [kkn] mUur cht] u;s Ñf"k ;U=k] VªSDVj rFkk Hkwfe dh pdcUnh tSlh lqfoèkk,¡iznku djus osQ fy, Ñf"k&{ks=k esa cM+h ek=kk esa ljdkjh fuos'k fd;s tkus osQ dkj.k Hkwfe dh mRikndrk esa o`f¼gqbZ gSA ;gh ugha] Ñf"k mRiknu c<+kus osQ fy, osQUnz rFkk jkT;ksa }kjk fdlkuksa dks vusd lsok,¡A fu%'kqYd vFkokfj;;rh njksa ij iznku dh xbZ gSa] tSls fd mUur chtksa] dhVuk'kd] nokvksa] [kkn] iEi lsVksa] midj.kksa o m/kjvkfn ls forj.k dh lsok,¡A ijUrq bu lc dk;Zokfg;ksa osQ ckotwn] 'kk;n gh bl fn'kk esa dksbZ xEHkhj iz;kl fd;kx;k gks fd Ñf"k {ks=k ls oqQN csf'k;k¡ (surpluses) izkIr dh tk,¡ vkSj muls rhozxfr ls vkfFkZd fodkl djusosQ fy, jkT;ksa dh c<+rh gqbZ vko';drkvksa dks iwjk fd;k tk,A

Ñf"k dk rhozxfr ls vkfFkZd fodkl djus rFkk mRiknu c<+kus osQ fy, iznku dh xbZ vf/dka'k lqfoèkkvksa dkykHk pw¡fd cM+s fdlkuksa us gh mBk;k] vr% mlosQ dkj.k cM+s rFkk NksVs fdlkuksa osQ chp vlekurk dh [kkbZ vkSjHkh pkSM+h gks xbZA ;g og lcls cM+h cqjkbZ gS tks fd ;kstukvksa dh vof/ esa Ñf"k&{ks=k esa mRiUu gqbZ gSA vr%bl fLFkfr esa ;g vR;Ur vko';d gS fd cM+s fdlkuksa ij dj yxk;s tk,¡] u osQoy blfy, fd jkT;ksa dh c<+rhgqbZ vko';drkvksa osQ fy, lk/uksa dks xfr'khy fd;k tk,] vfirq blfy, Hkh rkfd xzkeh.k {ks=k esa vk; rFkk/u osQ forj.k esa lekurk vk;sA

vUr esa] fu"d"kZ osQ :i esa dgk tk ldrk gS fd dj osQ :i esa HkwjktLo dk fu/kZj.k leqfpr :i ls ugha fd;kx;k gSA ;g fofHkUu vkdkj osQ tksrksa ij leku :i ls iM+rk gS vkSj vojksgh izHkko Mkyrk gSA ;g csyksp rFkkvuqRiknd izÑfr dk gSA jkT;ksa dh oqQy dj&vk; esa bldk va'knku cgqr FkksM+k jgrk gSA

VkLd dj ckárk ls D;k rkRi;Z gS\

(2) Ñf"k vk;&dj (Agricultural Income-Tax)

;g igys gh crk;k tk pqdk gS fd HkwjktLo ;k ekyxqtkjh dh orZeku iz.kkyh esa nks izeq[k nks"k gSaA loZizFke];g fd HkwjktLo dh ckárk ns'k osQ fofHkUu Hkkxksa easa ,d leku ugha gSA HkwjktLo dh orZeku iz.kkyh dk nwljknks"k ;g gS fd xSj&Ñf"k dk fu/kZj.k izR;sd Hkwfe ij izfr gsDVs;j leku nj ls fd;k tkrk gSA vr% ;g i¼fr

uksV



vkjksgh (progressive) ugha gSA vusd yksxksa dk ;g Hkh dguk gS fd xSj Ñf"k {ks=k osQ eqdkcys Ñf"k&{ks=k ijde dj yxk gSA fdUrq ;gk¡ ckr è;ku j[kus dh gS fd Ñf"k rFkk xSj&Ñf"k {ks=kksa esa fuEu vk; okys oxks± ijdjk/ku osQ Hkkj esa dksbZ vf/d vUrj ugha gSA cfYd xSj&Ñf"k {ks=k dh rqyuk esa Ñf"k {ks=k esa ;g oqQN vf/dgh gSA Ñf"k /u rFkk vk; djk/ku lfefr osQ 'kCnksa esa] bu nksuksa gh {ks=kksa esa fuEu vk; okys oxks± ij iM+usokyh okárk eas dksbZ mYys[kuh; vUrj ugha fn[kkbZ nsrkA ;fn dksbZ vUrj gS Hkh] rks og ;g gS fd xzkeh.k{ks=k esa ;g oqQN Å¡ph gSA ijUrq tgk¡ rd nksuksa {ks=kksa osQ mPp vk; okys oxks± osQ ?kjsyw eky (house

hold) dk iz'u gS] Ñf"k {ks=k esa djksa dh okárk uhph gS vkSj og vlekurk oSls&oSls vkSj c<+h gqbZfn[kkbZ nsrh gS tSls&tSls dksbZ O;fDr vk; osQ iSekus ij Åij p<+rk gSA vr% oqQN yksx ;g lq>ko nsrs gSafd fodkl ;kstukvksa dh foÙkh; O;oLFkk osQ fy, lk/uksa dks xfr'khyrk djus rFkk djk/ku osQ Hkkj dksleU;k;iw.kZ cukus osQ fy, Ñf"k vk; ij dj yxk;k tkuk vR;Ur vko';d gSA oqQN Ïksrksa dk ;g Hkh lq>kogS fd Ñf"k mitksa ij ml le; fcØh dj yxk;k tk, tcfd fdlku vius eky dks cspsA ,sls yksx Hkh gaS tks;g lq>ko nsrs gSa fd HkwjktLo dh orZeku iz.kkyh dks fcYoqQy lekIr dj fn;k tkuk pkfg, vkSj mlosQ LFkkuij Ñf"k vk;&dj vkSj uhph leku njksa ls Hkwfe dj (land tax) yxk;k tkuk pkfg,A

fdUrq bu lHkh lq>koksa esa dksbZ u dksbZ nks"k ik;k tkrk gSA mnkgj.k osQ fy,] mit dh fcØh osQ le; Ñf"kmRikndksa ij fcØh dj yxk;s tkus ls vusd iz'kklfud rFkk foÙkh; dfBukb;k¡ mRiUu gksaxh vkSj ;gh dkj.k gSfd HkwjktLo osQ LFkku ij ,slk dj yxkuk vf/d lqfo/ktud ugha gksxkA blh izdkj] djk/ku tk¡p vk;ksx(Taxation Enquiry Commission) dk dguk gS fd ¶Ñf"k vk; dj dks ;fn HkwjktLo osQ lkFk lfEefyr:i esa yxk;k tk, rks blesa dksbZ lUnsg ugha fd og Hkwfe osQ djk/ku dks vf/d leU;k;iw.kZ cukus dh n`f"Vls mi;ksxh fl¼ gksxk] ijUrq jkT; ljdkjksa dh vk; osQ ,d igys tSls Ïksr osQ :i esa ;g HkwjktLo dk LFkkuugha ys ldrkA¸ oqQN Hkh gks] osQUnz rFkk jkT;] nksuksa gh Ñf"k&vkenfu;ksa ij dj yxkus dh leL;k dk lkeukdj jgs gSa] fo'ks"k :i ls mu cM+s fdlkuksa osQ lUnHkZ esa] ftUgksaus ;kstukvksa dh vof/ esa ljdkj }kjk iznku dhtkus okyh vf/dka'k lqfo/kvksa dk ykHk mBk;k gS vkSj bu lqfo/kvksa osQ dkj.k dkiQh /u bdV~Bk dj fy;k gSAvc ge bl fn'kk esa osQUnz rFkk jkT;ksa }kjk fd;s tk jgs iz;Ruksa dh foospuk djsaxsA

laoS/kfud fLFkfr (Constitutional Position)

lu~ 1935 osQ Hkkjr ljdkj vf/fu;e osQ vuqlkj] Ñf"k vkenfu;ksa ij dj yxkus dk vf/dkj izkUrksa dks fn;kx;k FkkA lu~ 1950 osQ Hkkjrh; lafo/ku esa Hkh blh fLFkfr dks cuk;s j[kk x;k gSA bl izdkj] tgk¡ xSj&Ñf"kvk; ij osQUnz ljdkj }kjk dj yxk;s tkrs gSa] ogk¡ Ñf"k vk; ij jkT; ljdkjsa dj yxkrh gSaA bl lEcU/ esadjk/ku tk¡p vk;ksx us ;g lq>ko fn;k Fkk fd ¶tc fdlh O;fDr dh vk; ij dj yxk;k tkrk gS rks djdh nj fu/kZj.k djus osQ fy, ml O;fDr dh Ñf"k&vk; dks Hkh n`f"Vxr j[kk tkuk pkfg, c'krsZ fd ,slk djukiz'kklfud n`f"V ls lqfo/ktud vkSj O;kogkfjd n`f"V ls mi;ksxh gksA¸ vHkh gky gh esa okapw lfefr us Hkh ;glq>ko fn;k gS fd ¶,d:irk (uniformity) rFkk fLFkjrk (stability) osQ fgrksa eas ;g vko';d gSfd osQUnz ljdkj dks Ñf"k vk; ij dj yxkus rFkk mldk izcU/ djus dh 'kfDr izkIr gksA¸

uksV~l osQUnz }kjk Ñf"k vk; ij dj yxkus osQ i{k esa dgus dks cgqr oqQN gS] ijUrq osQUnz ,slk dj rc rd ugha

yxk ldrk tc rd fd lafo/ku esa la'kks/u u fd;k tk,A

(3) Ñf"k tksr dj (Agricultural Holding Tax)

Hkkjr ljdkj osQ MkW- osQ- ,u- jkt dh vè;{krk esa ,d lfefr fu;qDr dh xbZ ftls Ñf"k /u rFkk vk; djk/kulfefr dk uke fn;k x;kA lfefr osQ fy, fopkjk/hu fo"k; ;s FksµÑf"k /u rFkk vk; ij izR;{k djksa dh orZekuO;oLFkk dh tk¡p djuk] ,sls mik; lq>kuk ftuls fodkl osQ fy, vfrfjDr lk/u izkIr gks losaQ] vkfFkZd


uksV

yksd foÙk

vlekurkvksa dks de djuk vkSj Hkwfe o Je osQ miyC/ lk/uksa osQ vf/d oqQ'ky mi;ksx dks izksRlkgu nsukAlfefr us vDVwcj 1972 esa viuh fjiksVZ izLrqr dh vkSj ;g fliQkfj'k dh fd fofHkUu jkT; ljdkjksa }kjk Ñf"ktksr&dj ykxw fd;k tk,A lfefr us xSj&Ñf"k vk; dks Ñf"k ls izkIr gksus okyh vk; osQ lkFk vkaf'kd ,dhdj.kdjus dh fliQkfj'k dhA bldk vFkZ ;g gS fd xSj&Ñf"k vk;&dj fu/kZfjr djrs le; Ñf"k vk; dks Hkh n`f"Vxrj[kk tk,A lfefr dh fliQkfj'kksa osQ bl igyw dk foospu osQUnz ljdkj osQ dj* uked vè;k; esa igys gh fd;ktk pqdk gSA



5. fczfV'k 'kklu esa fdlosQ iz'kklu dks Hkw&jktLo osQ ¶cankscLr¸ dk uke fn;k x;k Fkk\

(v) Hkwfe (c) iw¡th

(l) Je (n) laxBuA

6. fdl ewY; jhfr osQ varxZr loZizFke ;g fu/kZfjr fd;k tkrk gS fd tehankj okLro esa fdruk yxku izkIrdjrk gS\

(v) iw¡thxr (c) tekcanh

(l) oqQy mRifÙk (n) buesa ls dksbZ ughaA

7. lekt vkSj jkT; osQ n`f"Vdks.k ls fdldh i¼fr vuqRiknd rFkk csyksp fl¼ gqbZ gS\

(v) ykxr (c) tekcanh

(l) ekyxqtkjh (n) buesa ls dksbZ ughaA

29-9 Ñf"k tksr dk vk/kj (Basis of Agricultural Holding Tax)

lfefr us ftu dkj.kksa ls bl dj dks yxkus dh vko';drk vuqHko dh] os FksµHkwjktLo i¼fr osQ nks"kksa dks nwjdjuk] fofHkUu izdkj osQ fdlkuksa ij djksa dk leU;k;iw.kZ Hkkj Mkyuk] vkfFkZd fodkl osQ fy, lk/uksa dks izkIrdjukA vr% lfefr us lq>ko fn;k fd Ñf"k tksr dj dk fu/kZj.k djrs le; fuEufyf[kr ckrksa dk vo'; è;kuj[kk tk,µ

(d) fofHkUu {ks=kksa (regions)] ftyksa vFkok ftyksa osQ HkwHkkxksa osQ chp ikbZ tkus okyh feê ðh rFkk tyok;qlEcU/h fofHkUurk,¡A

([k) feê ðh rFkk tyok;q esa leku ftyksa ;k ftyksa osQ HkwHkkxksa (tracts) esa izR;sd [ksr ;k Hkwfe[k.M osQfy, ty&izkfIr dh n'kk,¡A

(x) izR;sd [ksr ;k Hkwfe[k.M esa mxus okyh iQlysaA

dgk tkrk gS fd ;fn bu rÙoksa dks n`f"Vxr j[kk x;k rks djksa dk Hkkj LFkku&LFkku ij fHkUu ugha gksxkA bu rÙoksaij vk/kfjr dj i¼fr esa ;fn vkjksg.k osQ rÙo dks Hkh lfEefyr fd;k x;k] rks mlls dj dk Hkkj leU;k;iw.kZgks ldrk gSA

fu"d"kZ dh fVIif.k;k¡ (Concluding Remarks)

Ñf"k tksr&dj yxkus dh fliQkfj'k Ñf"k /u rFkk vk; osQ djk/ku ij cuh izks- osQ- ,u- jkt lfefr us dh gSAlS¼kfUrd n`f"V ls ;g dj cM+k gh mi;qDr izrhr gksrk gS D;ksafd ;g feêðh rFkk tyok;q osQ vUrjksa] ty&izkfIr(water supply) dh n'kkvksa rFkk fofHkUu {ks=kksa] ftyksa ;k Hkw&Hkkxksa esa mxkbZ xbZ iQlyksa osQ vUrjksa dks n`f"Vxrj[krk gSA bl izdkj] dj fu/kZj.k esa Hkwfe dh mRikndrk dk vk/kj cuk;k tkrk gSA dj lerk o U;k; osQ fl¼kUr

uksV



rFkk dj nsus dh ;ksX;rk osQ fl¼kUr dks Hkh lUrq"V djrk gS vkSj blesa vkjksg.k osQ rÙo dks Hkh lfEefyr fd;kx;k gSA bl izdkj dj dk Hkkj tksr osQ vkdkj rFkk Hkwfe dh mRikndrk osQ lkFk&lkFk gh c<+rk gS tc orZekuesa izpfyr HkwjktLo i¼fr esa ,slk ugha gSA

ijUrq ;g dj pw¡fd cM+h tfVy izÑfr dk gS] vr% iz'kklfud n`f"V ls bldks ykxw djuk lUnsgkLin(doubtful) fn[kkbZ nsrk gSA lfefr dk fopkj gS fd ;fn bl dj dh 2500 #- vFkok blls vf/d osQ dj;ksX; ewY; dks lHkh tksrksa ij yxk;k x;k rks blls 200 djksM+ #- osQ yxHkx vfrfjDr vk; izkIr gksus dh vk'kkgSA ¶miyC/ vk¡dM+ksa osQ vk/kj ij ;g vk'kk dh tk ldrh gS fd ;fn Ñf"k tksr dj dh 5]000 #- ;k bllsvf/d osQ dj ;ksX; ewY; dh lHkh tksrksa ij ykxw fd;k x;k rks mlls yxHkx 200 djksM+ #- okf"kZd dh vk;gksxhA ;fn bl dj dks HkwjktLo rFkk lEc¼ vf/Hkkjksa o midjksa osQ LFkku ij yxk;k x;k rks blls tks vfrfjDrfucy jktLo izkIr gksxk og yxHkx 156 djksM+ #- osQ yxHkx cSBsxk vkSj ;fn bldk foLrkj 2500 #- ;k bllsvf/d dj ;ksX; ewY; okyh lHkh tksrksa rd fd;k x;k rkfd mlls yxHkx 200 djksM+ #- osQ vfrfjDr lk/uksadh izkfIr gksxhA¸ ijUrq izR;sd fdlku dh tksr (holding) dh fucy mRikndrk (net productivity) dkvuqeku yxkus esa fufgr nks"kksa osQ dkj.k bl ckr esa lUnsg fn[kkbZ nsrk gS fd bl dj ls bruk izfriQy izkIr HkhgksxkA fiQj] izR;sd fdlku dh tksr ij dj dk fu/kZj.k djus esa jktLo vf/dkfj;ksa dh vksj ls cM+s iSekus ijykyiQhrk'kkgh] fj'or[kksjh o ijs'kku fd;s tkus dh Hkh lEHkkouk gS D;ksafd mudh lR;fu"Bk (integrity) lnkgh lUnsg ls ijs ugha gksrh gSA vr% Ñf"k vk; ij dj yxkus dh pkgs dksbZ Hkh ;kstuk D;ksa u ykxw dh tk,] ;gns[kuk vR;Ur vko';d gS fd fdlkuksa dks fo'ks"k :i ls xjhc fdlkuksa dks jktLo vf/dkfj;ksa }kjk ijs'kku ufd;k tk,A

(4) LVkEi 'kqYd] U;k;ky; iQhl rFkk jftLVªs'ku(Stamp Duties, Court Fees and Registration)

LVkEi 'kqYd dk mi;ksx nks izdkj ls fd;k tkrk gSµ,d rks djk/ku (taxation) osQ :i esa vkSj nwljs oqQNdjksa osQ laxzg osQ fy, mi;qDr ,d lk/u osQ :i esaA LVkEi 'kqYd esa lkekU;r% os 'kqYd lfEefyr fd;s tkrsgSa tks ,sls foys[kksa o nLrkostksa (deeds and documents) ij yxk;s tkrs gSa ftUgsa oqQN dkuwuh lkSnksa oO;ogkjksa osQ vfHkys[k (record) ;k izek.k osQ :i esa j[kk tkrk gSA LVkEi 'kqYd ljdkjksa esa rks cM+s yksdfiz;gksrs gSa ijUrq vFkZ'kkfL=k;ksa dks ;s vf/d vihy ugha dj ikrs] D;ksafd budk laxzg rFkk fujh{k.k djuk tgk¡lqfoèkktud gksrk gS] ogk¡ buesa oqQN 'kqYd ,sls gksrs gSa tks dj vnk djus dh ;ksX;rk ls lEc¼ ugha gksrsA budjksa dh okárk dk lkekU;hdj.k djuk cM+k dfBu gksrk gS] D;ksafd ,d ls gh lkSns ij ,d ckj ,d O;fDr;k i{k dks 'kqYd nsuk iM+rk gS vkSj nwljh ckj nwljs O;fDr ;k i{k dksA mnkgj.k osQ fy,] tc dksbZ Hkwfe [kjhnhrFkk csph tkrh gS rks ,d vksj rks t:jreUn foozsQrk (needy seller) dj dk Hkkj ogu djus dks rS;kj gkstkrk gS vkSj nwljh vksj mRlqd ozsQrk (eager buyer) Hkh blosQ fy, izLrqr jgrk gSA LVkEi 'kqYdksa dk ,d xq.k;g gS fd muosQ ihNs yEch #f<+;ksa o fjoktksa dh 'kfDr gksrh gSA bu 'kqYdksa dk mi;ksx lkekU;r% vusd ns'kksaesa fd;k tkrk gSA

29-9-1 laoS/kfud fLFkfr rFkk LVkEi 'kqYdksa dh fdLesa(Constitutional Position and Kinds of Stamp Duties)

Hkkjr esa LVkEi 'kqYd nks oxks± esa foHkkftr fd;s tkrs gSaµU;kf;d (judicial) rFkk xSj&U;kf;d (non-

judicial)A U;kf;d LVkEi 'kqYd lu~ 1870 osQ U;k;ky; 'kqYd vf/fu;e osQ vUrxZr yxk;s tkrs gSaA ;s os'kqYd gksrs gSa tks mu yksxksa }kjk vnk fd;s tkrs gSa ftUgsa dkuwuh vnkyrksa rFkk ljdkjh dk;kZy;ksa ls O;ogkj djukgksrk gSA bu 'kqYdksa dks U;k;ky; 'kqYd (Court Fees) dgk tkrk gSA xSj&U;kf;d LVkEi 'kqYdksa (non-

judicial stamp duties) dk fu;eu Hkkjrh; LVkEi vf/fu;e 1899 }kjk fd;k tkrk gSA bl vf/fu;e eas


uksV

yksd foÙk

Hkkjr rFkk jkT; ljdkjksa }kjk le;≤ ij la'kks/u gksrk jgk gSA fofue;&i=kksa (bill of exchange)] pSd]m/kj&i=k] izfrKk&i=k (Pin) rFkk jlhnksa vkfn ij yxus okys LVkEi 'kqYd osQUnz dh fo/k;h {kerk (legisla-

tive competence) osQ vUrxZr vkrs gSa ijUrq mudh izkfIr;ksa dk laxzg jkT;ksa }kjk fd;k tkrk gS vkSj jkT;ksa}kjk gh os ijLij ck¡V yh tkrh gSaA vpy lEifÙk osQ lkSnksa lfgr vU; enksa ij dke vkus okys LVkEi 'kqYdjkT;ksa }kjk yxk;s tkrs gSaA oqQN LVkEi 'kqYdksa dh njsa fuf'pr gksrh gSa tcfd oqQN vU; njsa ewY;okj (ad-

valorem) gksrh gSaA rfeyukMq tSls oqQN jkT; vpy lEifÙk osQ gLrkUrj.k ij yxus okys LVkEi 'kqYd dk vf/Hkkj (surcharge) Hkh yxkrs gSa ftudk laxzg jkT; }kjk fd;k tkrk gS vkSj fiQj os LFkkuh; fudk;ksa (local

bodies) dks lkSai fn;s tkrs gSaA

U;k;ky; 'kqYd (Court Fees)µfczfV'k dky ls iwoZ Hkkjr esa U;kf;d laLFkkvksa }kjk 'kqYd (fees) ykxw fd;stkus dh dksbZ izFkk ugha FkhA U;k;ky; 'kqYd ykxw fd;s tkus dh orZeku izFkk dk tUe lu~ 1795 esa caxkyjsxqys'ku ,DV ua- 38 osQ }kjk gqvk Fkk vkSj rHkh ls ;g O;oLFkk pkyw gSA

lu~ 1870] esa Hkkjrh; U;k;ky; 'kqYd vf/fu;e (Indian Court Fees Act) ikl gqvk ftlosQ vUrxZrU;k;ky; 'kqYd ykxw fd;s x;sA vizSy] 1944 esa vusd izkUrksa us eqnzk&LiQhfr fojks/h mik; osQ :i esa U;k;ky;'kqYd ij 33» vfèkHkkj (surcharge) ykxw fd;kA vkxs pydj ;g vf/Hkkj U;k;ky; 'kqYd dh njksa esa ghfeyk fn;k x;k fdUrq U;k;ky; 'kqYd dh njsa jkT;&jkT; esa fHkUu gSa vkSj muesa vusd ckj la'kks/u Hkh fd;s x;sgSaA U;k; dk izlk/u ,d ,slh fo'ks"k lsok gS tks jkT; }kjk mu yksxksa osQ fy, miyC/ djkbZ tkrh gS tks fd,slk pkgrs gSaA U;k; eqÝr ugha fn;k tkrk vkSj U;k;ky; 'kqYd yksxksa ls olwy fd;k tkrk gS vkSj blh lsok osQfy, fd;k tkus okyk ,d Hkqxrku gSA ;gh og fl¼kUr gS ftlosQ vUrxZr U;k;ky; 'kqYd olwy fd;k tkrk gSAbls ,d izdkj dk vk£Fkd n.M Hkh fd;k tk ldrk gS tks fd gkjus okys ml O;fDr ;k i{k ij Mkyk tkrkgS tks jkT; dks vuko';d :i ls ijs'kku djrk gSA

29-9-2 LVkEi 'kqYd] U;k;ky; 'kqYd rFkk jftLVªs'ku ls izkIr gksus okyh vk;

(Revenue from Stamp Duties, Court Fees and Registration)

lu~ 1922 esa LVkEi 'kqYd* uked en oqQN 'krks± osQ lkFk izkUrh; lwph (Provincial List) esa LFkkukUrfjr djnh xbZ Fkh rHkh ls osQUnz ljdkj osQ fy, lqjf{kr oqQN izi=kksa (instruments) dks NksM+dj Hkkjrh; LVkEivf/fu;e dh vuqlwph esa mfYyf[kr yxHkx lHkh vFkok vf/dka'k izi=kksa ij vusd jkT; 'kqYd dh njksa esa o`f¼djrs jgs gSaA f}rh; fo'o;q¼ dh vof/ esa] eqnzk&LiQhfr fojks/h mik; osQ :i esa LVkEi 'kqYd dh njksa esa fiQjo`f¼ dh xbZA cEcbZ] fcgkj] mM+hlk] mÙkj izns'k rFkk eè; izns'k tSls oqQN jkT;ksa esa ;g o`f¼ ,d lkekU; vf/Hkkj osQ :i esa dh xbZ Fkh tks fd ckn esa vf/dka'k jkT;ksa esa LVkEi 'kqYd njksa eas gh feyk nh xbZ FkhA

LVkEi 'kqYd rFkk jftLVªs'ku ls gksus okyh ljdkjh vk; osQ vusd dkj.kksa ls vPNh o`f¼ dk #[k jgk gSA ;s dkj.kFksµc<+rh gqbZ vkfFkZd fØ;k,¡] dherksa rFkk Hkwfe osQ lkSnksa dk c<+rk gqvk Lrj rFkk Hkwfe lq/kjA jkT; Hkhle;≤ ij LVkEi 'kqYd dh njksa esa o`f¼ djus osQ bPNqd jgs gSaA iapo"khZ; ;kstukvksa dh vof/ esa vusdjkT;ksa us U;k;ky; 'kqYdksa esa o`f¼ dh rFkk f}rh; o r`rh; ;kstukvksa esa xSj&U;kf;d LVkEi 'kqYdksa esa Hkh o`f¼dh xbZA bl Ïksr ls izkIr gksus okyh vk; esa o`f¼ dk #[k fuEu izdkj jgk gSµ

o"kZ LVkEi 'kqYd rFkk jftLVªs'ku o"kZ LVkEi 'kqYd rFkk jftLVªs'ku

(djksM+ #- esa) (djksM+ #- esa)

1951&52 55-06 1981&82 455-14

1960&61 43-05 1985&86 696-55

1970&71 121-08 1986&87 720-00

uksV



D;k vki tkurs gSa lu~ 1922 esa LVkEi 'kqYd* uked en oqQN 'krks± osQ lkFk izkUrh; lwph esa LFkkukUrfjr dj

nh xbZ FkhA

29-9-3 LVkEi 'kqYd] U;k;ky; 'kqYd rFkk jftLVªs'ku&dj osQ :i esa(Stamp Duties, Court Fees and Registration as Tax)

bu djksa dk djnkrkvksa dh ;ksX;rk ;k lkeF;Z ls dksbZ lEcU/ ugha gksrk vkSj blfy, ;s lkeF;Z fl¼kUr (canon

of ability) dh dlkSVh ij [kjs ugha mrjrsA rFkkfi] ;s fuEufyf[kr nks fl¼kUrksa dks lUrq"V djrs gSaµ(d) ,drks fuf'prrk osQ fl¼kUr (canon of economy) dks vkSj og blfy, D;ksafd bu djksa dh njsa Li"V :i lsiwoZfuf'pr gksrh gSa vkSj ([k) nwljs ferO;f;rk osQ fl¼kUr (canon of economy) dks] D;ksafd buesa fVdVksavFkok LVkEi dh NikbZ rFkk muosQ forj.k dh ykxr gh ,dek=k muosQ laxzg dh ykxr gksrh gSA buesa osQoylEcfU/r vf/dkfj;ksa dks gh bl ckr ij n`f"V j[kuh gksrh gS fd muosQ lkeus izLrqr fd;s tkus okys izi=k ;kdkxtkr] LVkEi 'kqYd dh n`f"V ls iw.kZ gSa_ vkSj ;g pw¡fd mudk izklafxd dk;Z (incidental function) gksrkgS vr% blesa cgqr gh FkksM+h ykxr vkrh gSA ;s dj lqfo/k osQ fl¼kUr (canon of convenience) dks HkhlUrq"V djrs gSa D;ksafd ;s dj ,sls voljksa ij ns; gksrs gSa tcfd O;fDr osQ ikl /ujkf'k fo|eku gksrh gSA jktLoosQ ,d lzksr osQ :i eas Hkh ;g dj egÙoiw.kZ gSA ijUrq ;g cqf¼ekuh dh ckr ugha gS fd jkT; dh c<+rh gqbZvko';drkvksa dh iwfrZ osQ fy, iw.kZr;k bl dj ij fuHkZj jgk tk,A

(5) 'kgjh vpy lEifÙk ij dj (Taxes on Urban Immovable Property)

tc Hkwfe dk mi;ksx Ñf"k dk;ks± osQ fy, fd;k tkrk gS rks HkwjktLo osQ cUnkscLr osQ vUrxZr jkT; dks feykusokyk izfriQy fuf'pr gksrk gSA gk¡] bl izfriQy osQ fu/kZj.k esa oqQN rÙoksa dks vo'; n`f"Vxr j[kk tkrk gS tSlsfd feêðh] mit] dhersa] o"kkZ] yxku lEcU/h vk¡dM+s rFkk {ks=k dh vkfFkZd n'kk,¡ vkfnA ijUrq tc Hkwfe dkmi;ksx xSj&Ñf"k dk;ks± osQ fy, fd;k tkrk gS] tSls fd vkoklh; Hkou (residential building) cukus osQfy, vFkok dksbZ vkS|ksfxd laLFkku dk;e djus osQ fy,] rks Hkwfe osQ Lokeh dks Hkwfe osQ ewY; esa vlk/kj.k o`f¼gks tkus osQ dkj.k vuqikftZr ykHk izkIr gksrk gSA u;s clus okys vFkok c<+rs gq, dLcksa rFkk uxjksa esa vFkok muosQlehi osQ {ks=kksa esa fo'ks"k :i ls ,slk gksrk gSA Hkwfe osQ ewY;ksa esa tks o`f¼ gksrh gS] og ml {ks=k esa eq[;r% ljdkj;k LFkkuh; fudk;ksa }kjk fd;s tkus okys [kpZ osQ dkj.k gksrh gSA vr% bl vk/kj ij] bu Hkwfe;ksa ij yxk;k tkusokyk dj HkwjktLo dh rqyuk essa fHkUu rFkk vf/d gksuk pkfg,A

Hkwfe osQ ewY; esa gksus okyh bl o`f¼ dk mi;ksx jktLo osQ ,d lzksr osQ :i esa fd;s tkus dh n`f"V ls] Hkkjrljdkj us lu~ 1979 esa vkSj mlosQ ckn lu~ 1987 esa bu Hkwfe;ksa dk ewY;kadu fd;k vkSj ifjfLFkfr;ksa osQ vuqlkjmu Hkwfe;ksa dks yxku (ground rent) fuf'pr fd;k] ftldh nj fdjk;s ij fn;s tkus okys ewY; osQ 33» lsvfèkd ugha xbZA

rFkkfi] c<+s gq, 'kgjh fodkl ls dkj.k xSj&Ñf"k Hkwfe osQ dj&fu/kZj.k dks fo'ks"k egÙo izkIr gqvk gSA bllEcU/ esa tks ix mBk;s x;s gSa] os fofHkUu jkT;ksa esa dkiQh fHkUu jgs gSaA oqQN jkT; ,sls gSa] ftUgksaus xSj&Ñf"k Hkwfeij dj&fu/kZj.k osQ fy, lkfof/d O;oLFkk,¡ (statutory provisions) dh gSaA oqQN jkT;ksa us vf/'kklhvkns'kksa (executive orders) osQ vUrxZr ,slk fd;k vkSj oqQN jkT;ksa us xSj&Ñf"k ij dj&fu/kZj.k fcYoqQyfd;k gh ughaA ,sls dj&fu/kZj.k dh njksa osQ vk/kj esa Hkh dkiQh vUrj jgk gSA dj&fu/kZj.k dk vk/kj dghaokf"kZd ewY; (annual value) jgk gS rks dgha oqQy ewY; (gross value) dk cktkj ewY; (market

value) vFkok iw.kZ lEink ewY; (free-hold value)A oqQN jkT;ksa esa ;s njsa osQoy ukeek=k dh gh gSA

fdUrq vf/dka'k jkT; ,sls jgs gSa ftUgksaus xSj&Ñf"k mi;ksx esa ykbZ tkus okyh Hkwfe ls izkIr gksus okyk vuqikftZrvk; ij dj yxkus dh vksj i;kZIr è;ku ugha fn;k gSA r`rh; ;kstuk dky esa vo'; bl ckr dk iz;kl fd;k


uksV

yksd foÙk

x;k fd 'kgjh Hkwfe ij mfpr njksa ls dj yxk;s tk,¡ vkSj lEHkkouk ;g gS fd vU; jkT; Hkh budk vuqlj.kdjsaxsA rFkkfi] jktLo osQ lzksr osQ :i esa bl dj us ,slh {kerk dk izn'kZu ugha fd;k gS fd os jkT;ksa dh c<+rhgqbZ vko';drkvksa dks iwjk dj losaQxsA 'kgjh LFkkuh; fudk;ksa osQ lk/uksa esa o`f¼ osQ fy, cukbZ xbZ efU=k;ksa dhlfefr dh fjiksVZ esa ;g lq>ko fn;k x;k gS fd djksa dh izkfIr;k¡ LFkkuh; fudk;ksa dks ns nh tkuh pkfg,A

bl Ïksr ls izkIr gksus okyh vk; dk laf{kIr fooj.k fuEu izdkj gSµ

o"kZ 'kgjh vpy lEifÙk ij dj o"kZ 'kgjh vpy lEifÙk ij dj(djksM+ #- esa) (djksM+ #- esa)

1950&51 1-8 1980&81 5-69

1960&61 4-2 1985&86 6-50

1970&71 4-2 1986&87 6-80

(6) o`fÙk] O;kikj] vkthfodk rFkk jkstxkj dj(Taxes on Trade, Profession, Callings and Employment)

izkUrh; Lok;Ùkrk (Provincial autonomy) ls iwoZ o`fÙk] O;kikj] vkthfodk rFkk jkstxkj ij dksbZ dj ughayxrk Fkk] ijUrq Hkkjr ljdkj vf/fu;e 1919 osQ vUrxZr oqQN izkUrksa esa bu ij LFkkuh; dj (local tax)

yxk;k x;kA O;kikj ;k O;olk; dj dk mYys[k jkT; lwph (State List) dh 60oha izfof"V esa fd;k x;k gSvkSj lafo/ku dh /kjk 276 esa ;g izko/ku fd;k x;k gS fd bl dj dk yxk;k tkuk bl vk/kj ij voS/ ughaekuk tk;sxk fd ;g vkenfu;ksa ij yxus okys dj ls lEcfU/r gSA fdlh Hkh jkT; ;k LFkkuh; lÙkk }kjk fdlhHkh O;fDr ij ;g dj izfro"kZ vf/d ls vf/d 250 #- yxk;k tk ldrk gSA ;g ,d ,slk dj gS tks lHkhO;olk;ksa ij] lHkh jkstxkjksa ij rFkk lHkh O;kikjksa ij yxk;k tkrk gSA ijUrq ;fn dksbZ O;fDr bruk xjhc gS fdvk;&dj foHkkx rd mls ugha NsM+rk gS rks mls lkekU;r% bl dj ls Hkh eqDr dj fn;k tkrk gSA

o`fÙk] O;kikj] vkthfodk vkSj jkstxkj dj vf/fu;e esa fu/Zu yksxksa osQ fy, NwV dh tks O;oLFkk,¡ dh xbZ gSa]mUgsa bl vf/fu;e (Act) dk ,d vPNk y{k.k dgk tk ldrk gSA ijUrq ;fn vuqikftZr vk; (unearned

income) okys yksxksa osQ lkFk] tSls fd iSU'ku izkIrdÙkkZvksa] fuos'k (investment) ls vk; izkIr djus okysO;fDr;ksa] edku ;k lEifÙk osQ ekfydksa osQ lkFk HksnHkkoiw.kZ O;ogkj fd;k tkrk gS vFkok Ñf"k vk; dks jkstxkj;k O;olk; ls ugha ekuk tkrk] rks bls U;k;ksfpr dguk dfBu gSA pw¡fd] ,d dj oxZ esa vkus okys lHkh yksxksaij ,d leku nj ls dj yxk;k tkrk gS] vr% dj dk Hkkj /fudksa osQ eqdkcys fu/Zu yksxksa ij vfèkd iM+rkgSA ;g /uh yksxksa osQ lkFk i{kikr djrk gS D;ksafd ;g vuqikftZr vk; okys yksxksa dks dj eqDr j[krk gSA bllzksr ls izkIr gksus okyh vk; esa fiNys chl o"kks± esa ;|fi 10 xquh o`f¼ gqbZ gS] rFkkfi bls jkT; osQ dks"k dk,d 'kfDr'kkyh lk/u ugha ekuk tk ldrkA djk/ku tk¡p vk;ksx] 1953&54 us ;g fliQkfj'k dh Fkh fd o`fÙk;k O;olk; dj dks jktLo osQ mu Ïksrksa esa lfEefyr fd;k tkuk pkfg,] tks fd LFkkuh; fudk;ksa (local

bodies) osQ fy, lqjf{kr j[ks tk,¡A

oqQN pqus gq, o"kks± esa bl Ïksr ls izkIr gksus okyh vk; fuEukafdr bl izdkj gSµ

o"kZ o`fÙk ;k O;olk; dj o"kZ o`fÙk ;k O;olk; dj(djksM+ #- esa) (djksM+ #- esa)

1950&51 0-1 1980&81 62-02

1960&61 0-4 1985&86 112-00

1970&71 3-1 1986&87 135-00

uksV



(7) jkT; mRiknu&'kqYd (State Excise Duties)

mRiknu&'kqYd ;k mRiknu dj ns'k osQ vUnj gh mRiUu gksus okyh mu oLrqvksa ij yxus okys dj dks dgrs gSatks fd mu oLrqvksa osQ miHkksx dks lhfer djus dh n`f"V ls yxk;s tkrs gSaA Hkkjr esa mRiknu 'kqYdksa dks nks oxks±esa ck¡Vk x;k gSµ(1) os mRiknu 'kqYd tks fd oLrqvksa osQ mRiknu osQ le; yxk;s tkrs gSaA bu djksa dks yxkusdk mís'; muosQ miHkksx esa dVkSrh djuk mruk ugha gksrk] ftruk fd jktLo izkIr djuk gksrk gS vkSj (2) osmRiknu 'kqYd tks fd ,slh oLrqvksa osQ miHkksx dks lhfer djus osQ mís'; ls dj yxk;s tkrs gSa] ftUgsa fdgkfudkjd le>k tkrk gSA Hkkjr esa jkT; ljdkjsa osQoy f}rh; oxZ osQ mRiknu djksa dks gh yxkrh gSaA

jktLo osQ tks izeq[k lzksr jkT; ljdkjksa dks izkIr gSa] muesa ekuoh; mi;ksx osQ fy, dke esa vkus okyh 'kjkc ijyxus okys mRiknu 'kqYd Hkh gSaA Hkkjr ljdkj vf/fu;e] 1919 osQ vUrxZr ;g fLFkfr FkhA lu~ 1935 osQvf/fu;e rFkk Hkkjr osQ lafo/ku osQ vUrxZr Hkh cgqr oqQN rd ;gh fLFkfr cuh jghA

bl izdkj] Hkkjrh; lafo/ku osQ vUrxZr] jkT;ksa dks ;g vf/dkj iznku fd;k x;k gS fd ¶jkT; esa cuh gqbZ ;kiSnk dh xbZ fuEu oLrqvksa ij mRiknu 'kqYd rFkk lkFk gh Hkkjr esa dgha vU;=k fufeZr rFkk iSnk dh xbZ bUghaoLrqvksa ij mruh gh nj ls vFkok mlls uhph nj ls izfr dj ;k tokch dj (Countervailing duties)¸yxk losQµ

(d) ekuoh; miHkksx osQ fy, dke esa vkus okyh 'kjkc_

([k) viQhe] Hkkjrh; Hkk¡x o u'khyh nok,¡ rFkk u'khys inkFkZ_ fdUrq bu inkFkks± ls ;qDr fpfdRlko Ük`axkj lEcU/h lkefxz;ksa dks NksM+djA

;s dj okLro esa] tSlk fd djk/ku tk¡p lfefr 1924&25 us dgk Fkk] ,d izdkj ls ¶izfrcU/kRed mRiknu'kqYd¸ (restricted excises) gSa] vFkkZr~ mudk eq[; mís'; eknd is; inkFkks± o vkS"kf/;ksa osQ miHkksx dksde rFkk fu;fer djuk gS] ;|fi O;ogkj esa ;s dj jkT;ksa dh vk; osQ egÙoiw.kZ Ïksr Hkh cus gq, gSaA

mRiknu 'kqYdksa dh ensa (Items under Excise Duties)

jkT; mRiknu 'kqYdksa esa ;s ensa lfEefyr gSaµvk;kr dh xbZ 'kjkc dh fcØh osQ fy, ykblsal iQhl ls gksus okyhvk;] ,slh 'kjkc dks cksryksa esa Hkjus vFkok ,slh gh vU; fØ;kvksa osQ fy, ykblsal iQhl rFkk Hkkjr esa cuhfons'kh 'kjkc] ns'k eas cuh fLizV] fdf.or 'kjkc (fermented liquors)] foÑr dh xbZ fLizV rFkk fpfdRlkosQ fy, dke esa ykbZ tkus okyh 'kjkc vkfn ij dj_ eknd inkFkZ o vkS"kf/;k¡ tSls Hkk¡x] xk¡tk rFkk viQheAbu inkFkks± dk fuekZ.k ljdkjh e|'kkykvksa o dkj[kkuksa eas fd;k tkrk gSA ;fn dksbZ O;fDr futh {ks=k esa bu oLrqvkasadk fuekZ.k djuk pkgrk gS rks mls blosQ fy, ykblsal ysuk gksrk gSA

egÙo (Importance)

vf/dka'k jkT;ksa esa fLFkfr ;g gS fd mudh vk; osQ fofHkUu Ïksrksa esa e| ij yxk;s tkus okys mRiknu 'kqYdksadks f}rh; LFkku izkIr gSA oqQN jkT;ksa esa rks mRiknu 'kqYdksa ls gksus okyh izkfIr;k¡ HkwjktLo ;k ekyxqtkjh dh vk;ls vf/d gSaA ;q¼dky esa] yxHkx lHkh jkT;ksa esa mRiknu 'kqYdksa ls gksus okyh vk; esa dkiQh Bksl o`f¼ gqbZAxqtjkr vkSj rfeyukMq dks NksM+dj] tgk¡ fd iw.kZ e|fu"ks/ (total prohibition) ykxw gS] vf/dka'k jkT;ksa esamRiknu 'kqYd jktLo osQ egÙoiw.kZ Ïksr cus gq, gSaA

29-9-4 mRiknu 'kqYd uhfr ;k vkcdkjh uhfr (Excise Policy)

lu~ 1921 rd rks ljdkj dh vkcdkjh uhfr osQoy ;g Fkh fd yksxksa dks vf/d ek=kk esa 'kjkc dk mi;ksx djusosQ izfr grksRlkfgr fd;k tk, vkSj blosQ mi;ksx dk fu;eu fd;k tk,A fdUrq blosQ ckn ns'k esa e|fu"ks/(prohibition) osQ vkUnksyu us tksj idM+kA lu~ 1921 ls 1937 rd dh vof/ osQ chp] vusd jkT; ljdkjksaus e| osQ miHkksx dks U;wure djus osQ fy, ix mBk;sA blosQ fy, mUgksaus eknd is; inkFkks± osQ fuekZ.k rFkk


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yksd foÙk

forj.k ij dBksj fu;U=k.k ykxw fd;s] mRiknu 'kqYdksa esa o`f¼ dh] uhykeh dh cksfy;k¡ cksyus dh izFkk tkjh dh]ykblsal iQhl yxkbZ vkSj voS/ e|&fuekZ.k ij Hkkjh tqekZus fd;sA lu~ 1931 esa tc egkRek xk¡/h us fczfV'kljdkj osQ vkxs jk"Vªh; ek¡xksa dh lwph j[kh rks mlesa lcls igyh en iw.kZ e|fu"ks/ ykxw djus dh gh FkhA

lu~ 1937 esa tc izkUrksa dks Lok;Ùkk iznku dh xbZ] rks dkaxzslh efU=k&e.Myksa us e|fu"ks/ dh uhfr dks viuk;kAf}rh; fo'o ;q¼ osQ izkjEHk gksrs gh izkUrksa esa dkaxzslh efU=k&e.Myksa us R;kx&i=k ns fn;sA blls mu izkUrksa esae|fu"ks/ dh uhfr dks cM+k /Ddk yxk] tgk¡ fd bls ykxw fd;k x;k FkkA mRiknu 'kqYdksa ls gksus okyh izkfIr;k¡;q¼dky esa cgqr c<+ xb±A ,slk oqQN rks eqnzkLiQhfr lEcU/h n'kkvksa osQ dkj.k gqvk vkSj oqQN bl dkj.k D;ksafdfons'kksa ls izfrj{kk lsuk,¡ bl ns'k esa dkiQh vk xbZ Fkha vkSj fons'kh lSfud 'kjkc dk dkiQh iz;ksx djrs FksA

LorU=krk izkfIr osQ lkFk gh] e|fu"ks/u dk iz'u fiQj lkeus vk;k vkSj rqjUr e|fu"ks/ dks izeq[k y{; cuk;kx;kA vf/dka'k jkT;ksa esa e|fu"ks/ dh uhfr dks ykxw djus osQ fy, dBksj ix mBk;s x;sA lafo/ku eas e|fu"ks/dks lkekftd uhfr osQ funsZ'kd rÙoksa esa lfEefyr fd;k x;k vkSj dgk x;k fd ¶jkT; ,sls eknd is; inkFkks±rFkk Hks"ktksa osQ miHkksx ij izfrcU/ yxkus dk iz;Ru djsaxs tksfd LokLF; osQ fy, gkfudkjd gksrs gSa] fdUrqfpfdRlk o vkS"kf/ lEcU/h lkefxz;ksa esa budk miHkksx fd;k tk losQxkA¸

fu"d"kZ (Conclusion)

bl izdkj Li"V gS fd /kfeZd] lkekftd o uSfrd n`f"Vdks.k ls rFkk yksxksa ij vkfFkZd izHkkoksa dh n`f"V ls ;|fie|fu"ks/ dh uhfr osQ vusd ykHk gSa] ijUrq blosQ ckotwn foÙkh; rFkk iz'kklfud dfBukb;ksa osQ dkj.k blsliQyrkiwoZd ykxw ugha fd;k tk ldkA bu dkj.kksa ls vusd jkT; ljdkjsa e|fu"ks/ dh uhfr dk fojks/ djrhjgh gSaA vr% vusd jkT; ljdkjksa us igys gh e|fu"ks/ dks jí dj fn;k FkkA bu jkT;ksa dk dguk Fkk fd e|fu"ks/osQ dkj.k bldk voS/ :i ls fuekZ.k rFkk vkcdkjh lEcU/h vijk/ brus c<+ x;s gSa fd muesa dksbZ lkekftdlq/kj rks gksrk ugha] vkSj jktdks"kh; gkfu gh gksrh gSA 1 vizSy] 1967 ls gfj;k.kk ljdkj us vkSj 30 vizSy] 1967ls osQjy ljdkj us e|fu"ks/ dh uhfr dk ifjR;kx dj fn;kA eSlwj (dukZVd) us Hkh lu~ 1967 osQ vke pqukols ,dne iwoZ viuh e|fu"ks/ dh uhfr esa ifjorZu dj fn;kA vkU/z izns'k osQ eq[;eU=kh Jh osQ- czãkuUn jsM~Mhdk dguk Fkk fd e|fu"ks/ dh uhfr ns'k esa dgha Hkh liQy ugha gqbZA

vc vDVwcj] 1947 ls fLFkfr ;g gS fd Hkkjr osQ nks jkT;ksa dks NksM+dj vU; fdlh Hkh jkT; esa e|fu"ks/ ykxwugha gSA ;s nks jkT; gSaµxqtjkr vkSj rfeyukMqA bl o"kZ gfj;k.kk eas e|fu"ks/ ykxw fd;k x;k gksA

vUr esa] dgk tk ldrk gS vf/dka'k jkT;ksa esa e|fu"ks/ dh uhfr dks jktLo osQ n`f"Vdks.k ls rFkk iz'kklfuddfBukb;ksa osQ dkj.k jí fd;k gSA fdUrq jkT;ksa dh bl uhfr ls blfy, lgefr O;Dr ugha dh tk ldh] D;kasfdHkkSfrd dY;k.k dk rc rd dksbZ vFkZ ugha gksrk tc rd fd yksxksa osQ uSfrd o lkekftd Lrj dkiQh Å¡ps ugksaA ;fn e|fu"ks/ dh uhfr iz'kklfud dfBukb;ksa osQ dkj.k vliQy gksrh gS rks ;g lk/uksa (means) dk nks"kgS lkè; (end) dk ughaA jkT;ksa dks osQoy jktLo osQ vkd"kZ.k ls gh e|fu"ks/ osQ dk;ZØe dks jí ugha dj nsukpkfg,] vfirq ;g è;ku j[kuk pkfg, fd ¶e|iku dh vknr 'kuS% 'kuS% lekt osQ ,sls oxks± esa Hkh iSQyrhtk jgh gS tks fd vc rd blosQ vH;Lr ugha Fks] fo'ks"k :i ls lekt dk ;qokoxZ rFkk mPp tkfr;ksals lEcfU/r oqQN efgyk oxZ gSA¸

;gk¡ ge Jh VsdpUn lfefr osQ fu"d"kks± ls lger gSa ftlus fd lu~ 1964 esa dgk Fkk fd e|fu"ks/ dks lEiw.kZns'k esa ,d gh ckj esa ykxw fd;k tkuk pkfg,A lfefr us blosQ fy, ,d 12 o"khZ; dk;ZØe dk lq>ko fn;kftls 1975&76 rd iw.kZ fd;k tkuk FkkA ;g frfFk c<+kdj vc 1985&86 dh tk ldrh gSA ijUrq ,slk u gksfd jkT; e|fu"ks/ osQ dk;ZØe ls viuk fo'okl gh [kks nsaA ;fn ,slk gqvk rks ;g ckr Hkkjrh; laLÑfr osQ fy,vkRegR;k fl¼ gksxh vkSj yksxksa osQ vkfFkZd thou dks u"V&Hkz"V djosQ j[k nsxhA rfeyukMq jkT; osQ lyse ftysesa dh xbZ ,d tk¡p fjiksVZ esa dgk x;k Fkk fd ¶oqQekjiyk;e osQ tqykgs viuh nSfud dekbZ dk yxHkx50 izfr'kr Hkkx e|iku ij [kpZ djrs FksA bu yksxksa dh ikfjokfjd vko';drkvksa dh iwfrZ ml

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FkksM+h&lh dekbZ ls gksrh Fkh tks mudh fL=k;k¡ rFkk cPps 'kkjhfjd rFkk vU; izdkj osQ ifjJe ls izkIrdjrs FksA¸ bl izdkj] 'kjkc ijks{k :i ls ukjhRo dks izHkkfor djrh gS vkSj cPpksa osQ eu] efLr"d ,oa 'kjhjij tgjhyk izHkko Mkyrh gSA fdUrq bu lcosQ ckotwn Hkh vf/dka'k vFkZ'kkfL=k;ksa dk ;g er gS fd jktLo osQbl Ïksr dk ifjR;kx djuk vkSj e|fu"ks/ dh lansgkLin uhfr dk vuqlj.k djuk dksbZ cqf¼ekuh dh ckr ugha gSA

(8) fcØh dj (Sales Tax)

laoS/kfud fLFkfr

Hkkjr ljdkj vf/fu;e] 1935 osQ vUrxZr] oLrqvksa dh fcØh ;k [kjhn ij yxus okys dj izkUrksa dks lkSai fn;sx;s FksA Hkkjr dk lafo/ku Hkh jkT;ksa dks ;g vf/dkj nsrk gS fd os lekpkj&i=kksa dks NksM+dj vU; oLrqvksa osQØ; ;k foØ; ij dj yxk ldrs gSa vkSj mudk laxzg dj ldrs gSaA ijUrq lkFk gh] lafo/ku dh /kjk 286 jkT;ksadks fuEu dj yxkus ls jksdrh gSµ(1) Hkkjr dh lhekvksa ls ckgj osQ O;kikj osQ lEcU/ esa fd;s tkus okys Ø;vkSj foØ;_ (2) vU; jkT; esa mi;ksx osQ fy, nh xbZ oLrqvksa dh fcØh vkSj (3) vUrjkZT;h; O;kikj o okf.kT;ls lEcfU/r fcfØ;k¡A blosQ vfrfjDr] laln }kjk ¶vko';d¸ ?kksf"kr fd;s x;s inkFkks± ij dj yxkus ls iwoZjkT;ksa dks jk"Vªifr dh iwokZuqefr Hkh ysuh iM+rh FkhA bl n`f"V ls lu~ 1952 esa vko';d oLrq vf/fu;e(Essential Goods Act) Hkh ikl fd;k x;kA

djk/ku tk¡p vk;ksx dh fliQkfj'kksa dk vuqlj.k djrs gq,] lu~ 1956 esa lafo/ku (Constitution) esa la'kks/ufd;k x;kA bl la'kks/u osQ ifj.kkeLo:i oLrqvksa osQ vUrjkZT;h; Øe&fo"k; ij yxus okys djksa dks la?k lwphesa j[k fn;k x;k vkSj ;g O;oLFkk dh xbZ fd jkT; osQ Hkhrj ,slh oLrqvksa osQ Ø; vkSj foØ; ij dj yxkusosQ jkT;ksa osQ vf/dkjksa ij Hkh izfrcUn yxk;s tk ldrs gSa ftUgsa fd laln vUrjkZT;h; O;kikj esa fo'ks"k egÙodk le>rh gksA vr% lu~ 1956 esa ,d vf/fu;e (Act) ikl fd;k x;k ftlosQ }kjk oqQN oLrqvksa dksvUrjkZT;h; O;kikj rFkk okf.kT; esa fo'ks"k egÙo dk ?kksf"kr dj fn;k x;kA

fcØh dj vkSj Ø;&dj dk vFkZ (Meaning of Sales Tax and Purchase Tax)

fcØh dj ml dj dks dgrs gSa tks fd lEifÙk vFkok oLrqvksa dh fcØh ij yxk;k tkrk gS] Hkys gh og fcØhiqQVdj Lrj ij gqbZ gks vFkok Fkksd ;k fuekZ.k Lrj ijA mÙkj izns'k esa fcØh dj O;kikjh dh oqQy fcØh(turnover) ij yxk;k tkrk gSA i.;korZ ;k oqQy fcØh (turnover) ls vk'k; ,d O;kikjh ;k O;olk;h dh,d fuf'pr vof/ dh oqQy fcfØ;ksa ls gksus okyh izkfIr;ksa (proceeds) ls gksrk gSA fcØh (sales) dk vFkZgS lEifÙk ;k oLrqvksa dk uxn ;k vkLFkfxr Hkqxrku (deferred payment) osQ fy, dksbZ Hkh LFkkukUrj.k(transfer)A

bl izdkj] fcØh dj og dj gksrk gS tks fd fdlh O;kikjh dh oLrqvksa dh ,d fuf'pr le; dh fcØh osQewY; ij yxk;k tkrk gS] tc fd Ø; dj og dj gksrk gS tks fdlh O;kikjh dh fuf'pr le; dh [kjhn osQewY; ij yxk;k tkrk gSA bl izdkj] ,d jftLVMZ O;kikjh dh oqQy fcØh ij yxk;k tkus okyk rFkk mlls olwyfd;k tkus okyk dj gh fcØh dj dgykrk gS] vkSj nwljh vksj jftLVMZ O;kikjh dh [kjhn dh oqQy ek=kk ijyxk;k x;k dj Ø; dj dgykrk gSA

fcØh dj osQ :i (Forms of Sales Tax)

fcØh&dj dbZ izdkj osQ gksrs gSa] tSls lkekU; fcØh dj vkSj pquhank fcØh&dj] cgqLrj vkSj ,dLrj fcØh dj]vkSj i.;korZ dj o oqQy izkfIr djA

(1) lkekU; fcØh dj vkSj pquhank fcØh dj (General Sales Tax and Selective Sales Tax)

tc fcØh dj dkuwu dh ifjf/ esa osQoy oqQN pquh gqbZ oLrq,¡ gh j[kh tkrh gSa rks ;g O;oLFkk ^pquhank fcØhdj* dh O;oLFkk dgykrh gSA vU; 'kCnksa esa] tc dj oqQN pquh gqbZ oLrqvksa dh fcØh ij yxk;k tkrk gS rks


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yksd foÙk

mls pquhank fcØh dj dgk tkrk gSA ,slk dj lkekU;r% Å¡ph dher okyh rFkk foykflrk dh oLrqvksa ijyxk;k tkrk gSA blosQ foijhr] tc dj dkuwu }kjk eqDr dh xbZ oLrqvksa dks NksM+dj] vU; lHkh oLrqvksa dhoqQy fcØh ij yxk;k tkrk gS rks mls lkekU; fcØh dj dgk tkrk gSA bl izdkj] tc dj dk laxzg oqQN fcØhosQ vk/kj ij fd;k tkrk gS rks ml dj dks lkekU; fcØh dj dgrs gSaA

(2) cgqLrj vkSj ,dLrj fcØh dj (Multi-point and Single-point Sales Tax)

lkekU; fcØh dj nks izdkj dk gksrk gSµcgqLrj fcØh dj vkSj ,dLrj fcØh djA ,d f}Lrj fcØh dj Hkhgksrk gS ijUrq bls ,dLrj dj i¼fr dk gh ,d miHksn ekuk tk ldrk gSA bu nksuksa gh izdkj osQ djksa esafopkj/kjk vkSj Lo:i osQ vk/kj ij vUrj fd;k tkrk gSA

,dLrj dj i¼fr osQ vUrxZr] dj dh fof'k"V jde ml dher esa tksM+ nh tkrh gS ftl ij fd oLrqmiHkksDrk dks csph tkrh gSA ;g dj fcØh osQ osQoy ,d gh Lrj ij ,d=k fd;k tkrk gSA bldk laxzg ;k rksml Lrj ij fd;k tk ldrk gS tcfd mRiknd }kjk Fkksd O;kikjh dks eky cspk tkrk gS vFkok ml Lrj ijtc iqQVdj O;kikjh }kjk miHkksDrk dks eky cspk tkrk gSA ,dLrj fcØh dj lkekU;r% vk;kdÙkkZvksa vFkokmRikndksa ij yxk;k tkrk gSA ;s yksx ljdkj dks fcØh dj vnk djrs gSa vkSj fiQj mls vius xzkgdksa ls olwydj ysrs gSaA dj dh jkf'k oLrq dh dher ls tksM+ nh tkrh gS rkfd muosQ }kjk vnk dh xbZ dj dh jde olwygks losQA bl izdkj] tks O;kikjh mRikndksa ls eky [kjhnrs gSa mUgsa fcØh dj ugha nsuk iM+rk] vfirq ,slh dhernsuh iM+rh gS ftlesa fcØh dj Hkh lfEefyr jgrk gSA ,d Lrj ij i¼fr osQ vUrxZr pw¡fd dj dh nj vis{kkÑrÅ¡ph gksrh] vr% vusd oLrq,¡ fo'ks"k :i ls vR;ko';d oLrq,¡] lkekU;r% dj&eqDr dj nh tkrh gSaA

cgqLrj fcØh dj esa fdlh oLrq dh fcØh osQ lHkh Lrjkas ij dj yxk;k tkrk gSA ;g ,d rks ml le; yxk;ktkrk gS tcfd mRiknd Fkksd O;kikjh dks viuk eky csprk gS] fiQj ml le; yxk;k tkrk gS tcfd FkksdO;kikjh [kqnjk O;kikjh dks viuk eky csprk gS vkSj vUr esa rc fiQj yxk;k tkrk gS tcfd iqQVdj ;k [kqnjkO;kikjh miHkksDrk dks viuk eky csprk gSA bl dj dh nj vis{kkÑr uhph gksrh gS vkSj NwVsa Hkh de iznku dhtkrh gSaA ;g dj miHkksDrk ls olwy fd;k tk ldrk gSA vr% ;g lkekU;r% mlh osQ }kjk vnk fd;k tkrk gSA

VkLd cgqLrj vkSj ,dLrj fcØh dj ls D;k rkRi;Z gS\

29-9-5 cgqLrj vkSj ,dLrj ,d i¼fr dh lEHkkO;rk(Feasibility of Multi-point and Single-point System)

vc ge bl ckr dh foospuk djsaxs fd cgqLrj rFkk ,dLrj dj i¼fr fHkUu&fHkUu ifjfLFkfr;ksa esa dgk¡ rdO;kogkfjd :i ls ykxw gks ldrh gSA cgqLrj dj i¼fr fuEufyf[kr ifjfLFkfr;ksa osQ fy, mi;qDr(Suitable) ekuh tkrh gSµ

1- tc ljdkj ;g fuf'pr djrh gS fd vis{kkÑr vko';d inkFkks± lfgr miHkksx dh vf/dka'k oLrqvksaij dj dks ykxw fd;k tk,A

2- tc ljdkj ;g fuf'pr djrh gS fd dj dks ,d lkFk gh cM+h la[;k esa cM+s] eè;e rFkk NksVs O;kikfj;ksaij yxk;k tk,_

3- tc ljdkj ;g fuf'pr djrh gS fd dj dks bruh uhph nj ls yxk;k tk, fd ;fn og ,d gh oLrqij dbZ ckj Hkh fn;k tk, rks mlls dksbZ xEHkhj fLFkfr mRiUu u gksA

nwljh vksj] ,dLrj fcØh dj fuEu ifjfLFkfr;ksa esa Bhd jgrk gSµ

1- tc ljdkj ;g fu'p; djrh gS fd dj dks inkFkks± dh cgqla[;k ij ugha] cfYd mldh vusd fdLeksa(varieties) ij yxk;k tk,A

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2- tc ljdkj ;g fu'p; djrh gS fd dj dks O;kikfj;ksa dks ,d lhfer la[;k ij ykxw fd;k tk,A

3- tc ljdkj ;g fu'p; djrh gS fd oLrqvksa ij vis{kkÑr Å¡ph nj ls dj yxk;k tk,A

;|fi ,dLrj rFkk cgqLrj] nksuksa gh izdkj osQ fcØh djksa dh vkykspuk dh tkrh gS] fdUrq foÙkh;] vkfFkZd vkSjiz'kklfud n`f"Vdks.k ls vc ;g ekuk tkrk gS fd osQoy ,d ,slh feyh&tqyh dj&O;oLFkk gh O;kogkfjd fl¼gks ldrh gS ftlesa osQ ;s nksuksa gh izdkj osQ dj viuk ;ksxnku djsaA

i.;korZ dj (Turnover Tax)

Hkkjr esa oqQN jkT;ksa esa fcØh dj osQ LFkku ij ^i.;korZ dj* 'kCn dk iz;ksx fd;k tkrk gSA fdUrq bldk dksbZfo'ks"k egÙo ugha gS] vFkkZr~ i.;korZ dj osQ ,sls dksbZ fof'k"V y{k.k ugha gSa] tks fd Hkkjr esa izpfyrdj&i¼fr;ksa osQ lUnHkZ esa] ,d vksj rks fcØh dj ls vkSj nwljh vksj Ø; dj ls budh fHkUurk izdV djsaA

O;kikfj;ksa dk iathdj.k (Registration of Dealers)

O;kikfj;ksa dk iathdj.k ;k jftLVªs'ku dbZ dkj.kksa ls vko';d gksrk gSA O;kikjh ftuls dj ,d=k fd;k tkrkgS] vusd gksrs gSa rFkk foLr`r :i ls iSQys gq, gksrs gSaA iz'kklfud n`f"V ls ;g dk;Z cM+k eagxk rFkk dfBu gksrkgS fd cM+s] eè;e rFkk NksVs lHkh O;kikfj;ksa ls dj izkfIr dk irk yxk;k tk, vkSj muosQ dj ,d=k fd, tk,¡Avr% ;g vko';d le>k tkrk gS fd ftu O;kikfj;ksa ls dj laxzg gksuk gS os viuk jftLVªs'ku djk;saA O;kikjhfcØh dj dh vnk;xh vius ykHkksa esa ls dj ldrs gSa vFkok os mls miHkksDrkvksa ls ,d=k djosQ ljdkj dksvnk dj ldrs gSaA ckn dh fLFkfr esa O;kikjh osQ fy, ;g vko';d gksrk gS fd og dj fu/kZj.k djus okysvf/dkfj;ksa osQ ;gk¡ viuk jftLVªs'ku djk;sA osQoy jftLVMZ O;kikjh gh vius xzkgdksa ls fcØh dj dh /ujkf'kolwy dj ldrs gSaA

fcØh&dj dk fodkl (Development of the Sales Tax)

lu~ 1938 esa loZizFke eè; izns'k ljdkj }kjk iSVªksy dj osQ :i esa pquhank fcØh dj ykxw fd;k x;k FkkA lkekU;fcØh&dj loZizFke 1939 esa enzkl ljdkj }kjk cgqLrj vk/kj ij vkSj rRi'pkr~ lu~ 1941 esa caxky esa ,dLrjvk/kj ij ykxw fd;k x;k FkkA fiNys 10 o"kks± dh vof/ esa oqQN jkT;ksa us ,dLrj i¼fr dks NksM+dj cgq&Lrji¼fr dks viuk;k vkSj oqQN us blosQ foijhr cgq&Lrj i¼fr dk R;kx dj ,d&Lrj i¼fr dks viuk;kA mÙkjizns'k esa viSzy 1948 esa fcØh&dj ykxw fd;k x;k vkSj cgq&Lrj dj i¼fr dks viuk;k x;kA orZeku le; esa]lHkh jkT;ksa esa fdlh u fdlh :i esa fcØh&dj vo'; yxs gSaA oqQN jkT;ksa esa lhfer ek=kk esa Ø;&dj Hkh yxk;sx;s gSaA NwV dh lhekvksa] dj yxs inkFkk±s dh la[;k rFkk dj dh njksa esa jkT;&jkT; osQ chp vUrj ik;k tkrk gSA

vUrjkZT;h; O;kikj ls lEcfU/r oLrqvksa ij fofHkUu jkT;ksa }kjk tks fcØh dj yxk;k tkrk Fkk] mlesa ,d:irkykus osQ fy, lu~ 1956 esa osQUnzh; fcØh&dj vf/fu;e (Central Sales Tax Act) ikl fd;k x;kA bldj dk iz'kklu la?k ljdkj osQ mÙkjnkf;Ro ij jkT;ksa }kjk fd;k tkrk gS vkSj mldh izkfIr;k¡ ogh jkT; j[k ysrsgSa tks budk laxzg djrs gSaA bl vf/fu;e esa ,slh oLrqvksa dh lwph dk mYys[k gS ftudk vUrjkZT;h; O;kikjvFkok okf.kT; esa fo'ks"k egÙo gSA dks;yk] dikl] lwrh /kxs] yksgk o bLikr] twV rFkk frygu vkfn inkFkZ blJs.kh esa vkrs gSaA

vko';d oLrq vf/fu;e] 1952 rFkk osQUnzh; fcØh&dj vf/fu;e] 1956(Essential Goods Act, 1952 and Central Sales Tax Act, 1956)

tSlk fd igys crk;k tk pqdk gS] lu~ 1952 esa vko';d oLrq vf/fu;e ikl fd;k x;kA bl vfèkfu;e osQvUrxZr] ;g O;oLFkk dh xbZ Fkh fd jkT; ,slh oLrq ij dj yxkrs gSa] ftUgsa fd laln us ^vko';d* ?kksf"krdj j[kk gS] mUgsa mlosQ fy, jk"Vªifr dh iwokZuqefr ysuh gksxhA bl dj dk mís'; ;g Fkk fd ,slh oLrqvksa ij


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yksd foÙk

yxk;s tkus okys dj esa ,d:irk ykbZ tk, rFkk ,slh oLrq,¡ dj yxkus ls cp u tk,¡A fdUrq osQUnzh; fcØh&djvf/fu;e 1956 osQ vUrxZr osQUnz ljdkj }kjk mu oLrqvksa ij dj yxk;k tkrk gS tks vUrjkZT;h; O;kikj ookf.kT; esa fo'ks"k egÙo (specific importance) dh gksrh gSA bl dj dk laxzg jkT; gh djrs gSa vkSj os ghbldh izkfIr;ksa dks j[k ysrs gSaA

fcØh&dj egÙo (Importance of Sales Tax)

jkT;ksa osQ foÙk esa fcØh&dj us cM+k egÙoiw.kZ jksy vnk fd;k gSA jktLo osQ Ïksr osQ :i esa bl dj esayksp'khyrk o rjyrk dk xq.k fo|eku gSA ;kstukvksa dh vof/ esa fcØh&dj ls gksus okyh vk; o`f¼ dk #[kfuEu izdkj jgk gSµ

o"kZ lkekU; fcØh dj o"kZ lkekU; fcØh dj

1950&51 54-4 1980&81 3837-58

1960&61 142-4 1985&86 7074-00

1970&71 708-4 1986&87 7150-00

fcØh&dj esa o`f¼ dh nj jk"Vªh; vk; dh o`f¼ dh nj ls Hkh vf/d jgh gSA bl dj esa yksp'khyrk o ljyrkdh dkiQh 'kfDr gSA vr% ;fn dj&oapu dh lEHkkoukvksa dks jksdk tk losQ rks blls gksus okys jktLo esa vkSjHkh o`f¼ gks ldrh gSA fiQj] pw¡fd jkT;ksa dh vk; esa o`f¼ dh lEHkkouk,¡ lhfer gh gSa] vr% ;g vR;Urvko';d gS fd dj&oapu (tax-evasion) dks jksdus osQ lHkh lEHko mik; dke esa yk, tk,¡ vkSj jkT;ksa dhvk; esa bl lk/u }kjk o`f¼ dh tk,A

vYi fodflr ns'kksa esa fcØh&dj (Sales Tax in Underdeveloped Countries)

vYifodflr ns'kksa esa] ,d vksj tgk¡ jkT;ksa dh viuh fodkl ;kstukvksa dh foÙkh; O;oLFkk osQ fy, lkèkuksa dksxfr'khy djus dh vko';drk gS] ogk¡ nwljh vksj mudh vf/dka'k tula[;k fu/Zu gksrh gS rFkk rFkk djksa dk{ks=k Hkh lhfer gksrk gS vkSj og blfy, D;ksafd bu djksa dks yxkus dh iz'kklfud ykxr cgqr vf/d gksrh gSAbl fLFkfr esa] fcØh&dj tks fd ,d ijks{k dj gS] jkT; ljdkjksa osQ lkèkuksa dks xfr'khy djus esa cM+k lgk;dgks ldrk gSA fcØh&dj ,d oLrq dj gS tks fd lkekU;r% dj yxh oLrq dh dher esa lfEefyr jgrk gS vkSj;g dj dkYoVZ osQ bl fl¼kUr osQ Hkh vuq:i gS fd ^cÙk[k osQ ij bl izdkj ukspks fd og de ls de 'kksjepk;sA* ;fn fcØh&dj foykflrk dh oLrqvksa ij yxk;k tk, rks ;g ijks{k :i ls cprksa dks Hkh izksRlkfgr djrkgS D;ksafd c<+h gqbZ dhersa ,slh oLrqvksa osQ miHkksx dks grksRlkfgr djrh gSaA bl izdkj] ;g dj vkerkSj ij yksxksadh miHkksx izo`fÙk (propensity to consume) dks {kh.k djrk gS vkSj cprksa dks c<+kok nsrk gSA vr%fcØh&dj dks jktLo dk ,d vPNk lzksr ekuk tk ldrk gS] vkSj vYifodflr ns'kksa esa rks fo'ks"k :i lsA

mRiknu ij fcØh&dj osQ izHkko (Effects on Production)

vc ge bl ckr dh foospuk djsaxs fd mRiknu ij vFkkZr~ (d) dke djus dh ;ksX;rk ij] ([k) cpr o fuos'kdjus dh ;ksX;rk ij vkSj (x) dke djus o cpr djus dh bPNk ij fcØh&dj osQ D;k izHkko iM+rs gSaA

(d) dke djus dh ;ksX;rk ij izHkko (Effects on the ability to work)µdjk/ku ls dke djusdh ;ksX;rk rc ?kVrh gS tcfd O;fDr dh dk;Z {kerk ij djksa dk izfrowQy izHkko iM+rk gSA vr% lekt osQfu/Zu oxks± ij yxk;s tkus okys dj dk lnk blfy, fojks/ fd;k tkrk gS fd mlls pw¡fd mu yksxksa osQ thoudh vko';d oLrqvksa dk mi;ksx Hkh ?kV tkrk gS] vr% og dj mudh dk;Z{kerk ij izfrowQy izHkko Mky ldrkgSA bl izdkj] ;fn fcØh&dj Hkkjh cks> mu oLrqvksa ij iM+rk gS ftldk miHkksx vkerkSj ij lekt dk fuèkZuoxZ djrk gS rks blls mudh dk;Z{kerk ij vkSj vUrr% dke djus dh ;ksX;rk ij izfrowQy izHkko iM+ ldrk

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gSA vr% fcØh&dj dh ,slh i¼fr mRiknu ij gkfudkjd izHkko Mky ldrh gSA fdUrq ;fn lkekU; miHkksx dhoLrq dks dj ls eqDr dj fn;k tk, vkSj fcØh djksa dk Hkkjh cks> ,slh oLrqvksa ij iM+s ftudk miHkksx lkekU;r%lekt dk /uh oxZ djrk gS] tSls fd foykflrk dh oLrq,¡ rks yksxksa dh dk;Z{kerk ij vkSj vUrr% mRiknu ijfcØh djksa dk izfrowQy izHkko iM+us dh lEHkkouk ugha gSA ;gh ugha] blls rks vkSj cprksa dks gh izksRlkgu feyldrk gSA vr% ;g vko';d gS fd lkekU; miHkksx dh oLrqvksa dks ;k rks dj&eqDr j[kk tk, vFkok mu ijuhph njksa ls dj yxk;s tk,¡ vkSj foykflrk dh oLrqvksa ij Hkkjh njksa ls dj yxk;s tk,¡A

([k) cpr djus dh ;ksX;rk ij izHkko (Effect on Ability to Save)—tgk¡ rd cpr djus dh;ksX;rk dk iz'u gS] ;g rks lHkh djksa ls de gksrh gS_ gk¡] mu yksxksa dh ckr nwljh gS ftuosQ ikl bruh iQkyrwvk; gh u gks fd os mlesa ls cpr dj losaQA bl izdkj ,sls dj tks fd cpr djus dh ;ksX;rk dks de ughadjrs] os gksrs gSa tks fd iw.kZr;k ,sls fuèkZu yksxksa ij iM+rs gSa ftuosQ ikl cpr djus dh xqatkb'k gh ugha gksrhAvr% fcØh dj iw.kZr;k lekt osQ mu oxks± ij iM+rk gS ftu ij fd cpr dh xqatkb'k gh ugha gksrh] rks mudhcpr djus dh ;ksX;rk ij dksbZ izHkko ugha iM+rk] fdUrq ;fn fLFkfr blosQ foijhr gS rks ,slk izHkko iM+sxkA ij;gk¡ ;g ckr mYys[kuh; gS fd oLrq&dj gksus osQ dkj.k pw¡fd fcØh&dj lkekUr% oLrq dh dher esa ghlfEefyr jgrk gS] vr% ;g miHkksx rFkk cpr] nksuksa dks gh grksRlkfgr djrk gSA ijUrq dj dh njsa ;fn deHkh dj nh tk,¡ rks Hkh cprsa c<+kus dks dksbZ izksRlkgu ugha feyrk] ;fn og dj foykflrk dh oLrqvksa ij yxk;kx;k gksA rFkkfi ,d rdZlaxr fcØh&dj cpr djus dh ;ksX;rk ij vkSj vUrr% mRiknu ij dksbZ xEHkhj izHkkougha MkyrkA

(x) dke djus o cpr djus dh bPNk ij izHkko (Effect on Desire to Work and Save)—

tgk¡ rd yksxksa dh dke djus o cpr djus dh bPNk dk iz'u gS] oLrq djksa osQ izkjfEHkd izHkkoksa dk foospuigys gh fd;k tk pqdk gSA fdUrq ftu yksxksa dks dkiQh la[;k esa vius vkfJrksa (dependents) dkikyu&iks"k.k djuk gksrk gS vFkok ftUgksaus viuh Hkkoh vko';drkvksa dh iw£r osQ fy, ,d fuf'pr ek=kk cprdjus dk n`<+ fu'p; dj j[kk gks] og c<+s gq, djksa osQ nckoksa osQ dkj.k bl ckr osQ fy, foo'k gks tkrs gSafd vfèkd dke djsa rFkk vfèkd cpr djsa rkfd djksa osQ izHkkoksa dh {kfriw£r gks losQA ,slh fLFkfr esa fcØh&djosQ yxus ls dke djus o cpr djus dh bPNk de ugha gksxhA ,sls yksx rks vius vkfJrksa dk ikyu&iks"k.k djusosQ fy, rFkk Hkfo"; esa ,d fuf'pr jde izkIr djus osQ fy, dke Hkh vfèkd djsaxs vkSj cpr HkhA

forj.k ij fcØh&dj osQ izHkko (Effect on Distribution)

fcØh&dj tc ,slh oLrqvksa ij yxk;k tkrk gS tks fd lekt osQ fuèkZu oxZ osQ yksxksa }kjk [kjhnh tkrh gSa rksmldh izÑfr vojksgh (regressive) gks tkrh gSA bl fLFkfr esa] og vk; rFkk èku osQ forj.k dh vlekurkvksaesa vkSj o`f¼ djrk gSA fdUrq bl deh dks nwj djus dh n`f"V ls ;fn ;g pquhank vkèkkj ij vkSj osQoy foykflrkdh oLrqvksa ij gh yxk;k tkrk gS rks ml fLFkfr esa ;g jktLo dk mRiknd Ïksr ugha jgrk gSA fcØh&dj dh;g ,d ekSfyd deh gS fd ;g miHkksDrk dh djns; {kerk ls lEcfUèkr ugha gksrkA èkuh rFkk fuèkZu lHkh bls,d&lh nj osQ leku :i ls vnk djrs gSaA ;gh ugha] og ?kjsyw ifjfLFkfr;ksa osQ fy, Hkh dksbZ NwV iznku ughadjrk vkSj bl izdkj ;g nks leku vk; okys djnkrkvksa osQ chp esa Hkh mu yksxksa ij vfèkd cks> Mkyrk gSftuosQ vkfJrksa dh la[;k vfèkd gksrh gSA ;g Hkh lEHko ugha gS fd vleku vk; okys fofHkUu djnkrkvksa osQchp bls vkjksgh ;k Øeo/hZ cuk fn;k tk,A bl izdkj ,d lkekU; fcØh&dj dh izÑfr vojksgh gksrh gSA

;gk¡ ;g mYys[kuh; gS fd mRiknu o`f¼ rFkk èku dk Js"Brj forj.k&vk£Fkd dY;k.k osQ vfHkUu lkFkh gSaA vr%iz;kl bl ckr osQ fy, fd;s tkus pkfg, fd fcØh&dj dks bl izdkj ykxw fd;k tk, fd mlls ns'k dh mRiknu{kerk esa dksbZ deh u vk;sA lkFk gh] dj osQ <k¡ps esa fofHkUu NwVsa bl izdkj iznku dh tkuh pkfg, fd bl djdks vojksghiu osQ nks"k ls eqfDr fey losQA vr% fu"d"kZ osQ :i esa dgk tk ldrk gS fd jktLo osQ Ïksr osQ:i esa fcØh&dj us viuh bl {kerk dk vPNk izn'kZu fd;k gS fd og fodkl ;kstukvksa dh foÙkh; O;oLFkk


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yksd foÙk

osQ fy, lkèkuksa dks xfr'khy dj ldrk gSA oqQN jkT;ksa esa rks ;g muosQ lcls cM+s Ïksrksa esa ls ,d gS vkSj oqQNesa jktLo dk lcls cM+k Ïksr gSA

29-10 orZeku O;oLFkk esa fcØh&dj dk vkSfpR;(Justification of Sales Tax in the Present System)

orZeku le; esa fcØh dj dks ykxw j[kk tk, ;k gVk fn;k tk,] bl lEcUèk esa cM+h&cM+h nyhysa nh tkrh gSaAturk ny us vius pquko ?kks"k.kk&i=k esa fcØh&dj gVkus dk ok;nk fd;k Fkk rks mldh txg osQUnzh; mRiknu'kqYd yxkus dh oSdfYid O;oLFkk j[kh x;h FkhA fdUrq bl fodYi dk jkT;ksa }kjk fojksèk fd;k x;k D;ksafdblls mudh vkenuh dk ,dek=k izeq[k lkèku gkFk ls fudy tkrkA osQUnz ljdkj Hkh vius bl ok;ns ls eqdjjgh gS D;ksafd 15 ekpZ] 1979 dks yksdlHkk esa is'k fd;s x, 49osa lafoèkku la'kksèku foèks;d ls Li"V gks tkrkgS fd osQUnz dks fcØh&dj u rks jktuhfrd n`f"V ls Lohdk;Z gS vkSj u gh vk£Fkd n`f"V ls mikns;A fcØh djdks gVkus osQ lEcUèk esa ;g nyhy nh tkrh gS fd blls osQUnz o jkT;ksa osQ chp osQ foÙkh; lEcUèkksa esa vkèkkjHkwrifjorZu djus gksaxs tks lEHko ugha gSA fdUrq fcØh&dj gVkus dh fLFkfr esa osQUnz ljdkj vfrfjDr mRiknu 'kqYdyxkdj rFkk mlls izkIr jde dks jkT;ksa esa forfjr djosQ jktLo ?kkVs dks iwjk dj ldrh gSA

29-11 eksVj okgu dj (Motor Vehicle Taxation)

eksVj okgu dj loZizFke lu~ 1914 osQ eksVj okgu vfèkfu;e osQ vUrxZr 'kqYd osQ :i esa vf[ky Hkkjrh;vkèkkj ij yxk;k x;k FkkA vfèkfu;e dk eq[; lEcUèk eksVj ;krk;kr osQ fu;eu o fu;U=k.k ls FkkA blosQvUrxZr jftLVªs'ku] ijfeV] pkyd ykbZlsUl vkfn osQ fy, fofHkUu 'kqYd (fees) ykxw dh xbZ FkhaA bu 'kqYdksaesa le;≤ ij o`f¼ Hkh gksrh jgh gSA

laoSèkkfud igyw (Constitutional Aspect)—lafoèkku osQ vUrxZr] jkT; lwph dh izfof"V 57 }kjkokguksa ij dj yxkus dh O;oLFkk dh xbZ gS] fiQj pkgs os okgu ;U=k pkfyr gksa] vFkok vU; izdkj osQA pw¡fd;g dj leorhZ lwph esa lfEefyr gS] vr% laln dks ;U=k&pkfyr okguksa osQ lEcUèk esa dkuwu cukus dh 'kfDrizkIr gS ftlesa fd ,sls fl¼kUrksa dk fuekZ.k Hkh lfEefyr gS ftuosQ vkèkkj ij ,sls okguksa ij dj yxk;s tk loasQAijUrq ,sls fl¼kUrksa osQ ckjs esa vHkh rd laln us dksbZ Hkh dkuwu ikl ugha fd;k gSA orZeku esa fLFkfr ;g gS fdHkkjr esa lHkh jkT; eksVj okgu dj yxkrs gSa] ;|fi dj dh njsa lHkh jkT;ksa esa fHkUu gSaA

eksVj okgu dj osQ :i (Forms of Motor Vehicles Taxation)—jkT; Lrj ij tks eksVjokgu&dj yxk;s tkrs gSa] os rhu izdkj osQ gksrs gSaµ(d) eksVj okgu dj] ([k) eky rFkk ;kf=k;ksa ij dj] vkSj(x) LFkkuh; dj] tSls pqaxh] iFk&dj o ifg;k djA

;gk¡ gekjk fo'ks"k lEcUèk eksVj okgu dj ls gh gSA ;g dj lHkh jkT;ksa esa jkT; osQ okguksa ij yxk;k tkrk gSAeksVjokgu dj dk vkèkkj rFkk bldh njsa izR;sd jkT; esa fHkUu gSaA oqQN jkT;ksa esa eky okguksa ij dj ykns x;sotu osQ vkèkkj ij] oqQN esa fcuk ykns x;s otu osQ vkèkkj ij] vkSj oqQN vU; esa vfèkÑr cks> osQ vkèkkj ijvFkok lhVksa dh {kerk osQ vkèkkj ij dj yxk;k tkrk gSA ;k=kh clksa ij dj lkekU;r% blh vkèkkj ij yxk;ktkrk gSA izFke vkSj f}rh; ;kstukdky esa] vusd jkT;ksa esa ;k=kh fdjk;ksa rFkk eky HkkM+ksa ij dj yxk;kA ;g djfdjk;s ;k HkkM+s osQ izfr'kr osQ :i esa yxk;k x;k FkkA rFkkfi] ;g mYys[kuh; gS fd jkT;ksa us eksVj okguksa lslEcfUèkr bu rhuksa gh izdkj osQ djksa dk vkJ; vfèkdkfèkd ek=kk esa fy;k gS] vkSj fo'ks"k :i ls r`rh; ;kstukdky esa] rFkk bu djksa dh njksa esa dkiQh o`f¼ dh gSA

dgk tkrk gS fd dbZ jkT;ksa esa rks ;g dj dkiQh cksf>y rFkk d"Vdj cu x;k gSA ;g fglkc yxk;k x;k gSfd clksa dh lapkyu ykxr dk 50» ls Hkh vfèkd Hkkx fdlh u fdlh dj osQ :i esa ys fy;k tkrk gSA Hkkjrh;

uksV



lM+d ifjogu fodkl ,lksfl,'ku dk vuqeku gS fd lM+d ij pyus okys izR;soQ Vªd izfro"kZ vkSlru 11]000#- djksa osQ :i esa vnk djrk gSA bu djksa esa Mhty rsy ij fn;k tkus okyk dj Hkh lfEefyr gSA jktLo dk;g Ïksr jkT;ksa osQ fy, cM+k izyksHku dk fo"k; jgk gS ;gh ugha] ;g Ïksr dkiQh ykspnkj Hkh fl¼ gqvk gSA bldj dks olwy djuk Hkh cM+k ljy gksrk gS ijUrq ns'k esa eksVj&xkfM+;ksa osQ lEiw.kZ mRiknu&y{; dks ns[krs gq,]eksVj okguksa osQ djksa esa Hkkoh yksp'khyrk dh ckr lhfer gh izrhr gksrh gSA fdUrq ;fn jkT; ljdkjksa osQ foÙkdh n`f"V ls ns[kk tk, rks ;g cM+k mfpr rFkk vko';d izrhr gksrk gS fd ns'k esa eksVj&xkfM+;ksa dk mRiknu rsthls c<+k;k tk,A

bl Ïksr ls izkIr gksus okyh vk; esa fiNys oqQN o"kks± esa gksus okyh o`f¼ dk Øe fuEu izdkj jgk gSµ

o"kZ eksVj okgu dj o"kZ eksVj okgudj

(djksM+ #-) (djksM+ #-)

1950&51 10-1 1980&81 414-93

1960&61 30-9 1985&86 680-50

1970&71 104-1 1986&87 740-50

29-12 euksjatu dj (Entertainment Tax)

euksjatu&dj loZizFke lu~ 1922 esa caxky esa yxk;k x;k FkkA jkT; ljdkjksa dks Hkkjr ljdkj vfèkfu;e 1919o 1935 osQ vUrxZr bl dj dks yxkus dk vfèkdkj fn;k x;k FkkA Hkkjrh; lafoèkku (1950) viuh lkrohavuqlwph dh f}rh; lwph (List II) dh 62oha izfof"V osQ vUrxZr jkT; ljdkjksa dks ;g dj yxkus dh 'kfDriznku djrk gSA

euksjatu&dj ,d cM+k lhèkk&lknk dj gSA tks fd euksjatu osQ ,sls LFkku ij yxk;s x;s fVdVksa osQ ewY; ij ,dfuèkkZfjr nj ls olwy fd;k tkrk gS] tSls fd ?kqM+nkSM+ osQ LFkku (Race Courses), fFk;sVj] flusekx`g] loZQlrFkk LiksVlZ vkfnA bl izdkj] ;g dj euksjatu osQ mu LFkkuksa rd lhfer jgrk gS ftuesa oSQ'k }kjk [kjhns tkusokys fVdVksa }kjk gh izos'k fy;k tk ldrk gSA bl Ïksr ls izkIr gksus okyh vk; dk ,d cgqr cM+k Hkkx flusekx`gksa ls izkIr gksrk gSA 'kks ;k izn'kZu dj (show tax) ,slk dj gksrk gS tks fd izn'kZd (exhibitor) }kjk fd;stkus okys izR;sd 'kks ij yxk;k tkrk gS vkSj ;g izn'kZd ij gh iM+rk gS fdUrq bl dj dk Hkkj flusek tkus okysvFkok 'kks ns[kus okys yksxksa dks gh ogu djuk gksrk gSA euksjatu dj dk laxzg ;k rks udn :i esa fd;k tkrkgS vFkok dHkh&dHkh fpidk;s tkus okys fo'ks"k fVdVksa }kjk Hkh ,d=k fd;k tkrk gSA oqQN euksjatuksa dks bl djls eqDr Hkh j[kk tkrk gS tSls fd iq.;kFkZ o èkekZFkZ izÑfr osQ euksjatu] f'k{kk rFkk izpkj dk;ks± osQ fy, vFkokÑf"k] m|ksx vFkok lkoZtfud LokLF; osQ fy, fd;s tkus okys euksjatuA tgk¡ rd dj&oapu dk iz'u gS]euksjatu dj osQ lEcUèk esa ;g leL;k oqQN vfèkd xEHkhj gSA izR;sd jkT;ksa esa euksjatu dj osQ :i esa ,d=kèkujkf'k LFkkuh; fudk;ksa dks gLrkUrfjr dj nh tkrh gSA

bl Ïksr ls gksus okyh vk; dk forj.k bl izdkj gSµ

o"kZ eksVj okgu dj o"kZ eksVj okgu dj

(djksM+ #-) (djksM+ #-)

1950&51 6-4 1980&81 25-38

1960&61 9-8 1985&86 401-50

1970&71 57-5 1986&87 420-50


uksV

yksd foÙk



8. Ñf"k tksr&dj yxkus dh fliQkfj'k Ñf"k /u rFkk vk; osQ djk/ku ij cuh izks- osQ- ,u- jkt lfefrus dh gSA

9. U;kf;d LVkEi 'kqYd lu~ 1970 osQ U;k;ky; 'kqYd vf/fu;e osQ varxZr yxk;s tkrs gSaA

10. xSj&U;kf;d LVkEi 'kqYdksa dk fu;eu Hkkjrh; LVkEi vf/fu;e 1899 }kjk fd;k tkrk gSA

11. U;k;ky; 'kqYd ykxw fd;s tkus dh orZeku izFkk dk tUe lu~ 1795 esa caxky jsxqys'ku ,sDV u- 38 osQ}kjk gqvk Fkk vkSj rHkh ls ;g O;oLFkk pkyw gSA

12. izkarh; Lok;Ùkrk ls iwoZ o`fÙk] O;kikj] vkthfodk rFkk jkstxkj ij dj yxrk FkkA


• osQUnz vkSj jkT; ljdkjksa osQ chp djksa osQ {ks=kkf/dkj (tax jurisdiction) dk Li"V :i ls foHkktufd;k x;k gSA

• la?kh; fdLe dh ljdkj dk ,d egÙoiw.kZ y{k.k ;g gksrk gS fd mlosQ vUrxZr osQUnz rFkk jkT;ksa osQchp 'kfDr;ksa rFkk dk;ks± dk foHkktu dj fn;k tkrk gSA blhfy, Hkkjrh; lafo/ku esa oqQN dk;Z rFkklk/u jkT;ksa dks lkSais x;s gSaA

• ftu dk;ks± dks lEiUu djus dk Hkkj jkT;ksa ij Mkyk x;k gS] os gSaµdkuwu o O;oLFkk dh LFkkiuk] iqfyl]tsy] U;k; dk iz'kklu] lkoZtfud LokLF;] liQkbZ vLirky rFkk vkS"k/ky;] eknd inkFkks± dk mRiknu]fuekZ.k rFkk fcØh f'k{kk] Ñf"k rFkk Ñf"k osQ fodkl ls lEcfU/r leL;k,¡] {ks=kh; rFkk y?kq m|ksx tSlsfd gFkdj?kk vkfn] ou] ckth rFkk tqvk vkSj lkekftd dY;k.k ls lEcfU/r dkuwu cukus dkmÙkjnkf;Ro vkfnA

• oqQN dk;Z leorhZ lwph esa j[ks gSa] tSls fd vkfFkZd o lkekftd fu;kstu] okf.kfT;d o vkS|ksfxd,dkf/dkj] vkS|ksfxd o Je fookn] Je dY;k.k ftlesa Jfedksa osQ dk;Z djus dh n'kk,¡ Hkh lfEefyrgSa] ewY; fu;U=k.k] f'k{kk] ¯lpkbZ rFkk fctyh vkfnA

• ftu djksa ij jkT;ksa dks fo/k;h 'kfDr rFkk ,d=k djus dk vf/dkj izkIr gS] os gSaµHkwjktLo ;kekyxqtkjh] Ñf"k vk; ij dj] Ñf"k Hkwfe osQ lEcU/ esa mÙkjkf/dkj dj rFkk vkfLr dj] Hkwfe] Hkouksao [kfut vf/dkjksa ij dj rFkk e|] viQhe] Hkkjrh; Hkk¡x o eknd vkS"kf/;ksa rFkk eknd inkFkks± osQmRiknu o fofuekZ.k ij mRiknu djA

• fczfV'k 'kklu esa Hkwfe osQ iz'kklu dks Hkw&jktLo osQ ¶cUnkscLr¸ dk uke fn;k x;k Fkk vkSj ;s cUnkscLrdkiQh O;kikj losZ{k.k rFkk oxhZdj.k osQ i'pkr~ fu/kZfjr fd;s x;s FksA

• fdlh {ks=k ;k tkxhj (estate) ;k {ks=kksa osQ lewg dh ,slh vuqekfur vkSlr okf"kZd cs'kh (surplus)]tks fd vuqekfur ;k fu/kZfjr lkekU; [kpks± dks ?kVkus osQ ckn 'ks"k cpsA

• lu~ 1901 esa vdky vk;ksx (Famine Commission) }kjk izLrqr dh xbZ fjiksVZ osQ iQyLo:i lHkhjkT;ksa }kjk HkwjktLo esa fj;k;rksa rFkk NwVksa dh O;oLFkk dh tkrh gS vkSj bUgsa vf/'kklh vkns'kksa }kjk ykxwfd;k tkrk gSA

• ,d leku vk; rFkk /u j[kus okys oxks± ij izR;{k djksa dh okárk fcuk bl ckr dk è;ku j[ks gq,leku :i ls iM+uh pkfg, fd og vk; dk /u fdl lzksr ls izkIr gqvk gS ;k fdl :i esa izkIr gqvk gSA

uksV



• tgk¡ rd dj dh ;ksX;rk osQ fl¼kUrksa dk lEcU/ gS] HkwjktLo ;k ekyxqtkjh ,d ,slk dj gS tks fd,d leku nj ls yxk;k tkrk gSA

• lu~ 1935 osQ Hkkjr ljdkj vf/fu;e osQ vuqlkj] Ñf"k vkenfu;ksa ij dj yxkus dk vf/dkj izkUrksadks fn;k x;k FkkA lu~ 1950 osQ Hkkjrh; lafo/ku esa Hkh blh fLFkfr dks cuk;s j[kk x;k gSA

• Ñf"k tksr&dj yxkus dh fliQkfj'k Ñf"k /u rFkk vk; osQ djk/ku ij cuh izks- osQ- ,u- jkt lfefrus dh gSA

• LVkEi 'kqYd dk mi;ksx nks izdkj ls fd;k tkrk gSµ,d rks djk/ku (taxation) osQ :i esa vkSj nwljsoqQN djksa osQ laxzg osQ fy, mi;qDr ,d lk/u osQ :i esaA LVkEi 'kqYd esa lkekU;r% os 'kqYd lfEefyrfd;s tkrs gSa tks ,sls foys[kksa o nLrkostksa (deeds and documents) ij yxk;s tkrs gSa ftUgsa oqQNdkuwuh lkSnksa o O;ogkjksa osQ vfHkys[k (record) ;k izek.k osQ :i esa j[kk tkrk gSA

• e|iku dh vknr 'kuS% 'kuS% lekt osQ ,sls oxks± esa Hkh iSQyrh tk jgh gS tks fd vc rd blosQ vH;Lrugha Fks] fo'ks"k :i ls lekt dk ;qokoxZ rFkk mPp tkfr;ksa ls lEcfU/r oqQN efgyk oxZ gSA

• oqQekjiyk;e osQ tqykgs viuh nSfud dekbZ dk yxHkx 50 izfr'kr Hkkx e|iku ij [kpZ djrs FksA buyksxksa dh ikfjokfjd vko';drkvksa dh iwfrZ ml FkksM+h&lh dekbZ ls gksrh Fkh tks mudh fL=k;k¡ rFkk cPps'kkjhfjd rFkk vU; izdkj osQ ifjJe ls izkIr djrs FksA

• euksjatu&dj loZizFke lu~ 1922 esa caxky esa yxk;k x;k FkkA jkT; ljdkjksa dks Hkkjr ljdkj vfèkfu;e1919 o 1935 osQ vUrxZr bl dj dks yxkus dk vfèkdkj fn;k x;k FkkA Hkkjrh; lafoèkku (1950)viuh lkroha vuqlwph dh f}rh; lwph (List II) dh 62oha izfof"V osQ vUrxZr jkT; ljdkjksa dks ;gdj yxkus dh 'kfDr iznku djrk gSA


• tkxhj (Estate)µ{ks=kA

• fj;klr (Princely States)µjkT;A


1- jkT; ljdkjksa dh vk; osQ izeq[k Ïksr crykb;s rFkk fcØh&dj osQ bfrgkl] egÙo vkSj orZeku fLFkfr dks

le>kb;sA

2- Hkkjr esa Hkw&jktLo dk bfrgkl crykb;s rFkk Hkw&jktLo fuèkkZj.k osQ rjhosQ D;k gSa\

3- Hkkjr esa jkT; ljdkjksa osQ foÙk esa gky dh izo`fÙk;ksa dh tk¡p dhft,A

4- Hkkjr esa jkT; ljdkjksa dh vk; osQ izeq[k lkèku dkSu&dkSu ls gSa\ D;k os i;kZIr gSa\ jkT; foÙk esa lqèkkj osQ lq>ko

nhft,A

5- D;k e| fu"ksèk dh uhfr ykxw dj nsuh pkfg,\ roZQ lfgr vius mÙkj dks Li"V dhft,A fofHkUu jkT;ksa ij bl

uhfr osQ ykxw gksus ls D;k izHkko iM+saxs\


1. fo/k;h lÙkk 2. osaQnz rFkk jkT;ksa 3. lk/u 4. Hkw&cankscLrA

5. (v) 6. (c) 7. (l) 8. lR;

9. vlR; 10. lR; 11. lR; 12. vlR;A


uksV

yksd foÙk


iqLrosaQ 1. Hkkjrh; yksd foÙk iz'kkluµeatw"kk 'kekZ] vks-ih- cksgjk] jfo cqDlA




uksV


bdkbZ—30% LFkkuh; foÙk

bdkbZµ30: LFkkuh; foÙk(Local Finance)


mís'; (Objectives)


30.1 uxj ikfydk,¡ (Municipalities)

30.2 uxj fuxe (Municipal Corporation)

30.3 xzke iapk;rsa] iapk;r lfefr;ksa o ftyk ifj"knksa osQ foÙk (Finances of Village Panchayats,Panchayat Committies and District Councils)

30.4 xzke iapk;rsa (Village Panchayats)

30.5 iapk;r lfefr;k¡ (Panchayat Samities)

30.6 ftyk ifj"kn~ (Zila Parishad)





mís'; (Objectives)


• uxjikfydk dh vk; osQ Ïksr] foÙkh; fLFkfr vkfn laca/h tkudkjh gsrqA

• uxj fuxe }kjk yxk, tkus okys dj dks tkuus esaA

• xzke iapk;rsa] iapk;r lfefr;ksa o ftyk ifj"knksa osQ foÙk laca/h ckrksa dks le>us osQ fy,A


osQUnz rFkk jkT;ksa osQ foÙk osQ lEcfU/r leL;kvksa dk foospu ihNs fd;k tk pqdk gSA vc ge mu leL;kvksadk vè;;u djsaxs ftudk lEcU/ LFkkuh; Lo'kklu] vFkkZr~ uxjikfydkvksa (municipalities)] uxj fuxeksa(municipal corporation)] ftyk ifj"knksa o xzke iapk;rksa osQ foÙk ls gSA ;g vè;;u blfy, Hkh egÙoiw.kZgS D;ksafd osQUnz o jkT; ljdkjksa dk vfUre mís'; ;gh gksrk gS fd lUrqfyr ,oa lefUor rjhosQ ls LFkkuh;vko';drkvksa dh lUrqf"V dh tk,A ;|fi osQUnzh;] jkT;h; vko';drk,¡ fHkUu&fHkUu gksrh gSa fdUrq blosQ chpvUrj mudh lUrqf"V osQ mik;ksa osQ ckjs esa gksrk gS muosQ mís';ksa osQ ckjs esa ughaA bl lEcU/ esa vfUre mís';


uksV

yksd foÙk

;gh gksrk gS fd miyC/ lk/uksa }kjk vko';drkvksa dh iwfrZ bl izdkj dh tk, rkfd turk dks vf/drevkfFkZd o lkekftd dY;k.k dh izkfIr gks losQA tks vko';drk,¡ (needs) LFkkuh; izÑfr dh gksrh gS vkSjftudh iwfrZ lkekU;r;k LFkkuh; Lo'kklu }kjk gh dh tkrh gSa mudk lEcU/ LFkkuh; lM+dksa osQ fuekZ.k oj[kj[kko] fo|qr rFkk tyiwfrZ dh O;oLFkk] liQkbZ rFkk izkbejh f'k{kk dh O;oLFkk vkfn ls gksrk gSA ijUrq budk;ks± dks dkjxj <ax ls mRiUu djus osQ fy, foÙk dh ,d oqQ'ky ,oa l{ke O;oLFkk dk gksuk Hkh vR;Urvko';d gksrk gSA vr% LFkkuh; Lo'kklu ;k LFkkuh; ljdkjksa dks oqQN dj rFkk vk; osQ oqQN vU; lk/u lkSaifn;s tkrs gSaA vc ge bu LFkkuh; ljdkjksa osQ lk/uksa ,oa dk;ks± dk gh foospu djsaxsA

30-1 uxjikfydk,¡ (Municipalities)

uxjikfydkvksa osQ egÙoiw.kZ dk;Z gSaµLFkkuh; lM+dksa dk fuekZ.k o mudh ns[kHkky] izdk'k dh O;oLFkk] tyiwfrZ]lM+dksa o xfy;ksa dh liQkbZ] vLirkyksa] vkS"k/ky;ksa o i'kq&fpfdRlky; dk j[k&j[kko] ukfy;ksa dh O;oLFkk oliQkbZ] VhosQ yxkuk] izkbejh f'k{kk dh O;oLFkk] ikdks± o cxhpksa dk fuekZ.k] ?k`.kksRiknd O;olk;ksa dk fu;U=k.k]rFkk esyksa o izn'kZfu;ksa dk laxBu vkfnA fdUrq ;s lHkh dk;Z uxjikfydkvksa }kjk jkT; ljdkj osQ fu;U=k.k esagh lEiUu fd;s tkrs gSaA

vk; osQ Ïksr (Sources of Revenue)

uxjikfydkvksa dh vk; osQ eq[; Ïksr ;s gSaµdjk/ku] jkT; ljdkjksa ls feyus okys lgk;d vuqnku] jkT;ljdkjksa }kjk yxk;s rFkk ,d=k fd;s tkus okys djksa esa fgLls rFkk uxjikfydk osQ m|eksa ls izkIr gksus okyhdj&brj vk; (non-tax revenue)A

uxjikfydkvksa }kjk yxk;s tkus okys dj (Tax Levied by Municipalities)

fofHkUu jkT;ksa esa uxjikfydkvksa }kjk yxk;s tkus okys eq[; dj fuEufyf[kr gSaµ

(1) lEifÙk ij dj_ [kqyh Hkwfe lfgr Hkouksa o Hkwfe;ksa ij dj] lkekU; dj o lsok dj] lEifÙk;ksa osQgLrkUrj.k ij djA

(2) oLrqvksa ij dj] pq¡xh rFkk lhekUr ijA

(3) oS;fDrd dj] o`fÙk;ksa] O;kikjksa] vkthfodkvksa rFkk jkstxkjksa ij dj] ifjfLFkfr;ksa o lEifÙk ij dj];kf=k;ksa ij lhekUr dj ftlesa rhFkZ ;k=kh dj Hkh lfEefyr gSaA

(4) okguksa rFkk i'kqvksa ij djA

(5) fFk;sVj rFkk izn'kZu ;k rek'kk djA

uksV~l lHkh dk;Z uxjikfydkvksa }kjk jkT; ljdkj osQ fu;a=k.k esa gh lEiUu fd;s tkrs gSaA

foÙkh; fLFkfr (Financial Position)

djk/ku tk¡p vk;ksx us fofHkUu jkT;ksa esa uxjikfydkvksa osQ oqQy vk; rFkk O;; dk fo'ys"k.k fd;k vkSj ;gfopkj O;Dr fd;k fd uxjikfydkvksa dh vk; esa tks o`f¼ gks jgh gS og egÙoiw.kZ ukxfjd lsokvksa ij fd;stkus okys [kpZ dh o`f¼ dks ns[krs gq, vR;Ur vi;kZIr gSA vk;ksx us ;g Hkh dgk fd yxHkx lHkh jkT;ksa easuxjikfydkvksa osQ ctV 'kk;n gh dHkh lUrqfyr gksrs gksaA ;gh ugha] uxjikfydkvksa dh vkSlr vk; rFkk O;;esa fofHkUu jkT;ksa esa Hkkjh vUrj ik;s tkrs gSaA buosQ O;; dk Lrj Hkh dkiQh uhpk gS vkSj ,slk bl dkj.k gS D;ksafduxjikfydkvksa dh vk; dk Lrj uhpk gSA

uksV



okLro esa fLFkfr ;g gS fd lk/uksa dh deh osQ dkj.k uxjikfydk,¡ viuh vfuok;Z lsokvksa rd dks lEiUu djus

esa leFkZ ugha gSaA ty&iwfrZ rFkk ty fudklh] liQkbZ] lkoZtfud LokLF;] MkWDVjh lgk;rk rFkk lM+dksa dk fuekZ.k

o j[kj[kko vkfn ,slh lsok,¡ gSa] izR;sd uxj esa ftuosQ vf/dkf/d foLrkj dh vko';drk gksrh gSA fdUrq

okLrfodrk ;g gS fd c<+rs gq, izLFkkiuk O;; rFkk c<+rh gqbZ etnwfj;ksa o lkexzh dh ykxrksa osQ lUnHkZ esa]

uxjikfydk,¡ bu lsokvksa dks ;q¼&iwoZ osQ Lrjksa rd ij cuk;s j[kus esa Hkh dfBukbZ ls gh leFkZ gks ikrh gSaA

djk/ku tk¡p vk;ksx us ;s fopkj 20 o"kZ iwoZ izdV fd;s Fks fdUrq vkt dh fLFkfr esa Hkh ;g ckr dkiQh lgh

mrjrh gSA blesa dksbZ lUnsg ugha fd foxr 20 o"kks± esa uxjikfydkvksa osQ foÙk esa oqQN lq/kj gqvk gS ijUrq ;g

vUrj ek=kk dk gS] fdLe dk ughaA vr% ;g lq>ko fn;k tkrk gS fd uxjikfydkvksa dks i;kZIr lk/u fn;s tkus

pkfg,] fiQj ;s lk/u pkgs vuqnkuksa osQ :i eas gksa vFkok ljdkj osQ oqQN djksa esa mudks fn;s tkus okys fgLls

osQ :i esaA

vk;ksx dh fliQkfj'ksaµdjk/ku tk¡p vk;ksx us ;g fliQkfj'k dh fd fuEufyf[kr djksa dk mi;ksx iw.kZr;k

LFkkuh; fudk;ksa (local bodies) }kjk fd;k tkuk pkfg,µ

(1) Hkwfe;ksa vkSj Hkouksa ij djA

(2) fdlh LFkkuh; {ks=k esa miHkksx] iz;ksx vFkok fcØh osQ fy, vkus okys eky ij dj] ftls vkerkSj ij

pq¡xh dgk tkrk gSA

(3) ;U=k&pkfyr xkfM+;ksa dks NksM+dj vU; okguksa ij djA

(4) i'kqvksa ,oa ukoksa ij djA

(5) o`fÙk] O;kikj] vkthfodk rFkk jkstxkj ij djA

(6) lekpkj&i=kksa esa Nius okys foKkiuksa dks NksM+dj vU; foKkiuksa ij djA

mi;qZDr djksa esa yxHkx lHkh dj vktdy uxjikfydkvksa }kjk yxk;s tkrs gSa] ijUrq bu djksa ls izkIr gksus okyh

vk; cgqr FkksM+h gksrh gSA bldk eq[; dkj.k djksa dh njksa dk uhpk gksuk gSA vr% ;g lq>ko fn;k tkrk gS fd

uxjikfydkvksa dks pkfg, fd os vius djksa dh njksa esa o`f¼ djsaA blosQ lkFk gh] uxjikfydkvksa }kjk viuk;h

tkus okyh dj&iz.kkyh vkjksgh izÑfr dh gksuh pkfg, vkSj fdlh Hkh fLFkfr esa blosQ izHkko vojksgh

(regressive) ugha gksus pkfg,A ;gh ugha] ,d ckr ;g Hkh gksuh pkfg, fd uxjikfydkvksa dh vk; osQ Ïksrksa

dh vR;Ur Li"V :i ls O;k[;k dh tkuh pkfg, rkfd vfrO;kiu (overlapping) rFkk djksa osQ {ks=k osQ

vlefUor (uncoordinated) :i ls cpk tk losQA

D;k vki tkurs gSa foxr 20 o"kks± esa uxjikfydkvksa osQ foÙk esa oqQN lq/kj gqvk gSA

30-2 uxj fuxe (Municipal Corporation)

fuxe ,d fHkUu izdkj dk uxj laxBu gSA uxjikfydkvksa (municipalities) osQ eqdkcys uxj fuxeksa osQ dk;Z]lkekU;r% vf/d O;kid gksrs gSa vkSj muosQ vf/dkj vf/d foLr`rA bUgsa u osQoy dj yxkus dh gh foLr`r'kfDr;k¡ izkIr gksrh gSa] vfirq ctV osQ fuekZ.k ,oa uxjikfydk lEcU/h dk;ks± osQ ekeys esa Hkh bUgsa dkiQhLorU=krk izkIr gksrh gS vkSj oqQN ekeyksa esa rks ;s jkT; ljdkj osQ fu;U=k.k ls iw.kZr;k eqDr gksrs gSaA fdUrq uxjfuxe vkSj uxjikfydk esa tks vUrj fo'ks"k :i ls ik;k tkrk gS] og gS vf/'kklh dk;ks± (executive

functions) ls vk;ksftr dk;ks± (deliberate functions) dk yxHkx iw.kZr;k i`Fko~Q gksuk rFkk lEiw.kZdk;Zdkjh lÙkk ml uxjiky vFkok E;wfufliy dfe'uj esa fufgr gksuk] tksfd pqus gq, fudk; ls vis{kkÑr


uksV

yksd foÙk

LorU=k gksrk gSA1 tgk¡ rd uxj fuxeksa osQ <k¡ps] laxBu rFkk Lo:i dk lEcU/ gS] og lHkh jkT;ksa eas U;wukf/d:i esa ,d leku gSA

uxj fuxeksa }kjk yxk;s tkus okys dj (Taxes Levied by Municipal Corporations)

uxj fuxeksa osQ dj yxkus dh 'kfDr;k¡ oqQN fof'k"V djksa rd gh lhfer gSaA budk mYys[k i`Fko~Q&i`Fko~Q :ils djuk mfpr gksxkA mnkgj.k osQ fy,] cEcbZ uxj fuxe ftu djksa dks yxk ldrh gS] os gSaµlEifÙk dj] lsokdj] uxj 'kqYd] okguksa vkSj i'kqvksa ij dj] fFk;sVj dj] f'k{kk midj (education cess) rFkk ,d y?kq djftls oqQÙkk dj dgk tkrk gSA enzkl uxj fuxe bu djksa dks yxk ldrh gSµlEifÙk dj] o`fÙk] O;kikj] vkthfodko jkstxkj dj] dEifu;ksa ij dj] miHkksx] iz;ksx ;k fcØh osQ fy, uxj esa yk;s tkus okys dk"B ij dj] lEifÙkosQ gLrkUrj.k ij dj] i'kqvksa rFkk xkfM+;ksa ij dj vkSj foKkiuksa ij djA dydÙkk uxj fuxe (,dhÑr nj ls)lEifÙk dj] o`fÙk O;kikj rFkk vkthfodk ij dj rFkk i'kqvksa o xkfM+;ksa ij dj yxk ldrh gSA

mi;qZDr fooj.k ls Li"V gS fd uxj fuxeksa dh dj yxkus dh 'kfDr;k¡ jkT;&jkT; esa vkSj fuxe&fuxe esa fHkUugSaA blosQ vfrfjDr] dj yxkus osQ rjhosQ esa muesa fHkUurk ikbZ tkrh gSA mnkgj.k osQ fy,] cEcbZ uxj fuxevf/fu;e rFkk enzkl uxj fuxe vf/fu;e esa lEifÙk djksa dks rks vf/dre vkSj U;wure] nksuksa gh njksa dk vkSjvU; djksa dh osQoy U;wure njksa dk mYys[k gS] tcfd dydÙkk uxj fuxe vf/fu;e esa lEifÙk djksa dh rksvf/dre njksa dk gh mYys[k fd;k x;k gSA fdUrq fofHkUu vf/fu;eksa (Acts) esa mYysf[kr bu vf/dre ,oaU;wure lhekvksa osQ v/hu jgrs gq,] bu fuxeksa dks bl ckr dh LorU=krk gS fd os viuh bPNkuqlkj dj yxk,¡vFkok muesa la'kks/u djsaA blosQ fy, mUgsa ljdkjksa dh vuqefr dh vko';drk ugha gksrhA

foÙkh; fLFkfr (Financial Position)

E;wfufliy lsokvksa ij O;; dk Lrj uxjikfydkvksa osQ eqdkcys uxj fuxeksa esa LoHkkor% gh Å¡pk gksrk gSA ,slkoqQN lhek rd blfy, Hkh gksrk gS D;ksfd uxj fuxeksa osQ ikl dj&lk/u vf/d gksrs gSaA fdUrq blosQ lkFk gh],sls uxjksa esa ;q¼&dky esa rFkk ;q¼&dky osQ ckn Hkh vkS|ksxhdj.k osQ dkj.k tula[;k esa tks vR;Ur rhoz xfrls o`f¼ gqbZ gS] mlus uxj fu;kstu (town planning) xUnh cfLr;ksa dh liQkbZ] x`g&fuekZ.k] ty&iwfrZ ,oatu&fudklh vkfn dh fo'ks"k vko';drkvksa dks tUe fn;k gSA fdUrq vusd mnkgj.k ,sls gSa ftuesa fd uxjfuxeksa osQ fy, ;g lEHko ugha gksrk fd vius ikl miyC/ foÙkh; lk/uksa ls os bu c<+h gqbZ vko';drkvksa dhiwfrZ dh O;oLFkk dj losaQA

30-3 xzke iapk;rsa] iapk;r lfefr;ksa o ftyk ifj"knksa osQ foÙk (Finances of Village

Panchayats, Panchayat Committies and District Councils)

tgk¡ rd xzke iapk;rksa] iapk;r lfefr;ksa rFkk ftyk ifj"knksa osQ foÙk dk iz'u gS] LorU=krk izkfIr osQ ckn ls bulaLFkkvksa dh dj yxkus dh 'kfDr rFkk jhfr esa ,oa muosQ iz'kklu esa ØkfUrdkjh ifjorZu gq, gSaA ;s laLFkk,¡ vc,d&nwljs ls lEcfU/r jgrh gSa rFkk ;kstukvksa (plans) osQ funsZ'kksa osQ vuqlkj ,d&nwljs osQ lkFk rkyesy ,oaleUo; j[krs gq, dk;Z djrh gSaA ;gh ugha] bUgsa vius dk;ks±] foÙkh; dk;Zokfg;ksa ,oa foÙkh; iz'kklu osQ ekeyksaesa dkiQh Lok;Ùkrk rFkk Lok/hurk Hkh izkIr gks xbZ gSA vU; 'kCnksa esa] bu laLFkkvksa dks vc djk/ku osQ ekè;els lk/uksa dks xfr'khy djus esa rFkk xfr'khy fd;s x;s lk/uksa dk fu/kZfjr jhfr ls mi;ksx djus osQ ekeyksa esadkiQh LorU=krk izkIr gSA

;kstukvksa osQ y{; (Objectives in Plans)

izFke ;kstuk esa] iapk;rksa dk egÙo o mldh mi;ksfxrk dk bu 'kCnksa esa mYys[k fd;k x;k gS] ¶iapk;rksa dksxzkeh.k {ks=kksa esa vifjgk;Z ;ksxnku (indispensable role) djuk gSA¸2 f}rh; ;kstuk esa] ¶LFkkuh; fu;kstu

1. Report of the Taxation Enquiry Commission 1953-54, page 349.

2. First Plan, page 165.

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osQ n`f"Vdks.k ls iapk;rksa ij tksj fn;k x;k vkSj dgk x;k fd LFkkuh; fodkl rFkk fuekZ.k osQ dk;ZØeksa esaLFkkuh; leqnk;ksa dks gh ,slh ;kstukvksa dk izLrko j[kuk pkfg, ftUgsa fd os ljdkj dh lgk;rk ,oa Lo;a viusJe ls iwjk dj losaQA ;g vuqHko fd;k x;k gS fd tc rd xzkeh.k fu;kstu osQ ,sls foLr`r dk;ZØe ugha viuk;stk;saxs ftuesa fd lEiw.kZ xzkeh.k leqnk; dh t:jrksa dks n`f"Vxr j[kk x;k gks] rc rd detksj oxZ osQ yksxksa]tSls dk'rdkjksa] fdlkuksa] Hkwfeghu Jfedksa rFkk dkjhxjksa vkfn dks ljdkj }kjk iznku dh xbZ lgk;rk ls ;Fks"VykHk ugha igq¡p ldrk gSA¸

yksdrU=kh; foosQUnzhdj.k (Democratic Decentralisation)

xzkeh.k Lrj ij Js"Brj fu;kstu] vPNs iz'kklu rFkk ekuoh; lk/uksa dks xfr'khy djus osQ fy, yksdrU=kh;foosQUnzhdj.k osQ dk;ZØe dks ykxw djus dh fn'kk esa ;Fks"V ix mBk;s x;s gSaA r`rh; ;kstuk esa] bl dk;ZØeosQ egÙo dk bu 'kCnksa esa mYys[k fd;k x;k gSµ¶xzkeh.k {ks=kksa esa lkeqnkf;d fodkl vkUnksyu (Community

Development Movement) osQ vUrxZr ,d u;s dk;ZØe dk Jhx.ks'k gqvk gS ftls iapk;r jkt vFkokyksdrU=kh; foosQUnzhdj.k dgk tkrk gSA xzkeh.k] CykWd rFkk ftyk Lrjksa ij fodkl dk;ks± dk mÙkjnkf;Ro xzkeiapk;rksa] iapk;r lfefr;ksa ,oa ftyk ifj"knksa dks lkSaik x;k gS vkSj bl lEcU/ esa mUgsa dkiQh 'kfDr;k¡ iznku dhx;h gSaA bls xzkeh.k fodkl osQ izfr:i esa rFkk ftys osQ iz'kklu osQ <k¡ps esa gksus okyk ,d ØkfUrdkjh ifjorZudgk tk ldrk gSA¸

bu laLFkkvksa dk egÙo bl rF; ls Hkh izdV gksrk gS fd jkT; ljdkj osQ ekxZn'kZu ,oa i;Zos{k.k osQ v/hu]xzkeh.k dk;ZØeksa dks ykxw djus dk mÙkjnkf;Ro vc [k.M fodkl lfefr (Block Development Samiti)

ij gS tks fd xk¡oksa esa iapk;rksa osQ lkFk rFkk ftyk Lrj ij ftyk ifj"knksa osQ lkFk rkyesy ls dk;Z djrh gSA

bl rF; dk ,d vkSj Hkh egÙoiw.kZ igyw gS ftl ij fd rRdkyhu iapk;r jkt o lgdkfjrk eU=kh Jh ,e-osQ- Ms- us tksj fn;k Fkk] vkSj og ;g fd iapk;r jkt dk vFkZ iz'kklu osQ foosQUnzhdj.k ls ugha gS] vfirq vkfFkZd'kfDr osQ foosQUnzhdj.k ls Hkh gSA blfy, dgk x;k gS fd ^yksdrU=kh; <+k¡pksa* osQ lkFk rkyesy j[krs gq,iz'kklu dk foosQUnzhdj.k gh iapk;r jkt gSA iz'kklu osQ foosQUnzhdj.k dh orZeku O;oLFkk cyoUr jk; esgrklfefr dh fliQkfj'kksa ij vk/kfjr gSA lfefr dh egÙoiw.kZ fliQkfj'ksa fuEufyf[kr gSaµ

(1) LFkkuh; Lo'kklu dh laLFkkvksa dk ,d f=kLrjh; <+k¡pk gks tks xzke ls ftys rd iSQyk gks vkSj izR;sdLrj dh laLFkk,¡ 'kjhj osQ fofHkUu vaxksa osQ leku ijLij lEcfU/r gksaA

(2) bu laLFkkvksa ;k fudk;ksa (bodies) dks 'kfDr;ksa rFkk mÙkjnkf;Roksa dk leqfpr LFkkukUrj.k fd;k x;ktk,A

(3) mUgsa i;kZIr ek=kk esa lk/u (resources) Hkh lkSais tk,¡A

(4) bu Lrjksa osQ fy, cuk;s tkus okys lHkh fodkl dk;ZØe bu laLFkkvksa osQ }kjk gh pkyw fd, tk,¡A

VkLd izFke ;kstuk osQ D;k y{; Fks\



1. yksdra=kh; <k¡pksa osQ lkFk rkyesy j[krs gq, iz'kklu dk foosaQnzhdj.k gh --------- jkt gSA

2. xzkeh.k] CykWd rFkk ftyk Lrjksa ij fodkl dk;ks± dk mÙkjnkf;Ro xzke iapk;rksa] iapk;r lfefr;ksa ,oa--------- dks lkSaik x;k gSA

3. E;wfufliy lsokvksa ij O;; dk Lrj --------- osQ eqdkcys uxj fuxeksa esa LoHkkor% gh Å¡pk gksrk gSA


uksV

yksd foÙk

30-4 xzke iapk;rsa (Village Panchayats)

dk;Z (Functions)

xzke iapk;rksa osQ dk;ks± dks eksVs rkSj ij nks Hkkxksa esa ck¡Vk tk ldrk gSµvfuok;Z rFkk ,sfPNdA buosQ dk;ks± dk{ks=k cM+k O;kid gS ftlesa uxj&iz'kklu rFkk lkaLÑfrd] lkekftd] Ñf"k o fodkl lEcU/h fØ;k,¡ vkfnlfEefyr gSaA blosQ vfrfjDr] iapk;r jkt vf/fu;eksa esa ,d ,slk izko/ku (provision) fn;k gqvk gS ftlosQvUrxZr jkT; ljdkj iapk;rksa dks bl ckr osQ fy, vf/Ñr dj ldrh gS fd os oqQN vU; vfrfjDr dk;ks± dksHkh lEiUu dj losaQA

vfuok;Z ;k vko';d dk;Z (Obligatory Functions)µvfuok;Z ;k vko';d dk;ks± esa lkekU;r% ;sfØ;k,¡ lfEefyr dh tkrh gSaµlkoZtfud lM+dksa dk fuekZ.k] mudh ejEer] j[k&j[kko] liQkbZ rFkk mu ijizdk'k dh O;oLFkk] MkWDVjh lgk;rk] liQkbZ] Nwr dh chekfj;ksa dks nwj djus o iSQyus ls jksdus osQ fy, jksxgjrFkk jksx fuokjd mik; (curative and preventive measures) viukuk] tUe] e`R;q rFkk fookgksa dkiathdj.k (registration)] yM+dksa rFkk yM+fd;ksa osQ fy, xzkeh.k izkbejh LowQy dh LFkkiuk rFkk mudkj[k&j[kko] ihus] diM+s /ksus rFkk ugkus osQ ikuh dh O;oLFkk djus osQ fy, lkoZtfud oqQvksa] rkykcksa o iks[kjksadk fuekZ.k] ejEer rFkk j[k&j[kko (maintenance)] ekr`Ro rFkk f'k'kq dY;k.k rFkk ck<+ ls lqj{kk osQ fy,]nhokjksa] MkSyksa] es<+ksa] ck¡/ksa rFkk Å¡ps pcwrjksa ij fuekZ.k] j[k&j[kko o ejEerA

,sfPNd dk;Z (Discertionary Functions)—xzke iapk;r vius {ks=k esa vusd ,sfPNd dk;ks± dh HkhO;oLFkk dj ldrh gSA ;s ,sfPNd dk;Z gSaµlkoZtfud lM+dksa osQ fdukjs isM+ yxkuk rFkk mudh ns[kHkky djuk]i'kqvksa osQ mUur iztuu (improved breeding) rFkk fpfdRlk dh O;oLFkk rFkk mudh chekfj;ksa dh jksdFkke]lgdkfjrk dk fodkl] mUur chtksa o midj.kksa osQ Hk.Mkjksa dh LFkkiuk] iqLrdky;ksa o okpuky;ksa dh LFkkiuko ns[kHkky] [kkn o owQM+s&djdV osQ laxzg o forj.k dk fu;eu] fofHkUu leqnk;ksa osQ chp lkekftd esytksy]rFkk izse c<+kus osQ fy, laxBuksa dk fuekZ.kA

lkèku (Resources)—lHkh jkT;ksa esa xzke iapk;rksa dks oqQN djksa dks yxkus dh 'kfDr iznku dh xbZ gS] ;|fijkT;&jkT; osQ chp bl lEcUèk esa dkiQh fofHkUurk,¡ ikbZ tkrh gSA iapk;rksa dh vk; osQ eq[; Ïksr gSaµlEifÙkdj] HkwjktLo ;k yxku ij midj (cess), okguksa ij dj rFkk O;olk; djA ;s dj lkekU;r% vfuok;Z gh gksrsgSaA iapk;rksa dks oqQN ,sls vU; djksa o 'kqYdksa dks Hkh yxkus dk vfèkdkj ns fn;k tkrk gS] tSls fd pq¡xh] nqdkuksaij dj] foJke] x`gksa ij 'kqYd] ty fudklh 'kqYd] jks'kuh] 'kqYd] ty 'kqYd vkfnA fdUrq ,sls dj ogha yxk;stkrs gSa tgk¡ fd buls lEcfUèkr lsok,¡ xzke iapk;rksa }kjk miyCèk djkbZ tk jgh gksaA

30-5 iapk;r lfefr;k¡ (Panchayat Samities)

iapk;r jkt O;oLFkk esa chp osQ Lrj ij iapk;r lfefr dk xBu fd;k tkrk gSA xqtjkr] egkjk"Vª vkSj dukZVddks NksM+dj vU; lHkh jkT;ksa esa ;g laLFkk [k.M&Lrj (block level) ij cukbZ tkrh gSA bu jkT;ksa esa eè;orhZlaLFkk dk fuekZ.k rkYyqd Lrj ij fd;k tkrk gSA

vkUèkz izns'k] fcgkj] egkjk"Vª] mM+hlk] iatkc vkSj jktLFkku esa bu laLFkk dks iapk;r lfefr dgk tkrk gSA vlejkT; esa bls vkapfyd iapk;r] eè; izns'k esa tuin iapk;r] rfeyukMq esa iapk;r ;wfu;u dkSafly] mÙkj izns'kesa {ks=k lfefr rFkk if'peh caxky esa vkapfyd ifj"kn~ dgk tkrk gSA rkYyqd Lrj dh laLFkk dks xqtjkr esarkYyqd iapk;r vkSj dukZVd esa rkYyqd fodkl cksMZ dgk tkrk gSA

blh izdkj] bl lfefr osQ lHkkifr dks fofHkUu jkT;ksa esa fHkUu&fHkUu ukeksa ls iqdkjk tkrk gSA mÙkj izns'k esa bllfefr osQ lHkkifr dks izeq[k dgk tkrk gSA

uksV



dk;Z (Functions)

iapk;r lfefr;ksa dks lHkh jkT;ksa esa fodk; dk;Z lkSais tkrs gSaA lkeqnkf;d fodkl dk;ZØeksa dks ykxw djus osQfy, bUgsa vizR;{k :i ls mÙkjnk;h Bgjk;k tkrk gSA blosQ vfrfjDr] bu lfefr;ksa dks CykWd ;k rkYyqd osQfy, fodkl ;kstukvksa dks cukus rFkk mudks ykxw djus dk dke Hkh lkSaik tkrk gSA izkbejh f'k{kk] LokLF;] liQkbZrFkk ;krk;kr o lapkj lkèkuksa tSls {ks=kksa esa bu lfefr;ksa dks fof'k"V dk;Zdkjh mÙkjnkf;Ro (specific

executive responsibilities) lkSais tkrs gSaA xqtjkr esa rks ;s lfefr;k¡ iapk;rksa dk fujh{k.k Hkh djrh gSa vkSjogk¡ bUgsa ;g vfèkdkj gksrk gS fd iapk;rksa osQ ctVksa dh Nkuchu dj losaQ rFkk vius lq>ko ns losaQA fdUrq vkUèkzizns'k] vle] fcgkj] mM+hlk] jktLFkku] egkjk"Vª vkSj mÙkj izns'k esa lfefr;k¡ xzke iapk;r osQ ctVksa dk vuqeksnudjrh gSaA

mÙkj izns'k esa] {ks=k lfefr dks tks mÙkjnkf;Ro lkSais tkrs gSa] ;s gSaµizkFkfed LokLF; osQUnzksa dh LFkkiuk oj[k&j[kko] ekr`Ro o f'k'kq&dY;k.k] fpfdRlky;] vkS"kèkky;] i'kq fpfdRlky;] izkbejh LowQy] ty fudklh dkdk;Z] y?kq lpkbZ dk;Z] ty iw£r] CykWd osQ fy, ;kstukvkssa dk fuekZ.k] xk¡o lHkkvksa }kjk rS;kj dh xbZ ;kstukvksadh leh{kk] Ñf"k] i'kqikyu] lgdkfjrk o oqQVhj m|ksxksa dk fodkl] iapk;rksa osQ ctVksa dk vuqeksnu rFkkiapk;rksa dk lkekU; fujh{k.k vkfnA

foÙk (Finances)

iapk;r lfefr dks tks èku izkIr gksrk gS mlosQ Ïksr gSaµCykWd osQ ctV ls izkIr fufèk;k¡ (Funds), jkT; ljdkj,tsUlh osQ dk;Z osQ :i esa tks fof'k"V dk;ZØe dk;kZUo;u osQ fy, iapk;r lfefr dks lkSairh gSa muosQ fy,fuèkkZfjr èku] HkwjktLo ;k ekyxqtkjh esa fgLlk rFkk jkT; ljdkj }kjk fd;s tkus okys vuqnkuA blosQ vfrfjDr]oqQN jkT;ksa esa iapk;r lfefr;ksa dks oqQN djksa osQ yxkus osQ Hkh vfèkdkj izkIr gSaA mnkgj.k osQ fy,] xqtjkr jkT;esa lfefr] oqQN lhekvksa osQ vèkhu] os lHkh dj yxk ldrh gS ftUgsa yxkus dk vfèkdkj xzke iapk;r dks gksrkgSA

mÙkj izns'k esa lfefr dh vk; osQ egÙoiw.kZ Ïksr gSa vuqnku (grants) rFkk lkeqnkf;d fodkl dk;ZØeksa lsva'knkuA blosQ vfrfjDr] lfefr fodkl dk;ZØeksa dks fuèkkZfjr jhfr ls ykxw djus osQ fy, jkT; ljdkj ls Í.kHkh ys ldrk gSA

lfefr dh vk; osQ oqQN dj&Lrj Ïksr Hkh gksrs gSa] tSls fd nykyksa (brokers) ij ykblsal 'kqYd] okguksa ijekxZ&dj (tolls), cktkj o esyksa esa csps tkus okys i'kqvksa ij dj] nqdkunkjksa ls cktkj&'kqYd (market fee)

Ñf"k o vkS|ksfxd izn'kZuh 'kqYd] lfefr dh lEifÙk osQ mi;ksx ij 'kqYd vkfnA

30-6 ftyk ifj"kn~ (Zila Parishad)

iapk;r jkt osQ r`rh; Lrj dh laLFkk vle dks NksM+dj vU; lHkh jkT;ksa esa ftyk Lrj ij LFkkfir dh xbZ gSfdUrq vle esa ;g mie.My ;k ijxuk (sub-division) Lrj ij gSA rfeyukMq jkT;ksa esa] ftyk Lrj dh laLFkkdk fuekZ.k djus osQ mís'; ls 13 ftyksa esa 22 fodkl ftyksa osQ :i esa lhekcUnh dj nh xbZ gSA ftyk Lrj dhlaLFkk dks vkUèkz izns'k] fcgkj] egkjk"Vª] mM+hlk] iatkc] jktLFkku] mÙkj izns'k rFkk if'peh caxky esa ftykifj"kn~ dgk tkrk gSA fdUrq xqtjkr esa fMfLVªDV iapk;r] eè; izns'k esa ftyk iapk;r rFkk rfeyukMq o dukZVdesa ftyk fodkl dkSafly (Distric Development Council) dgk tkrk gSA vle esa mie.My ;k ijxukLrj dh laLFkk dks egoqQek ifj"kn~ (Mahkuma Parishad) dgk tkrk gSA

ftyksa dh ifj"kn~ osQ ps;jeSu dks vkUèkz izns'k] eè; izns'k] rfeyukMq] mM+hlk] iatkc vkSj if'peh caxky esa¶ps;jeSu¸ dgk tkrk gS rFkk vle] xqtjkr] egkjk"Vª o dukZVd esa ¶izsthMsUV¸ vkSj fcgkj o mÙkj izns'k esa¶vè;{k¸ dgk tkrk gSA


uksV

yksd foÙk

fofHkUu jkT;ksa esa dk;Z (Functions in Different States)

dukZVd rFkk rfeyukMq esa ftyk ifj"kn~ ,d leUo;dkjh laLFkk dk fudk; gS tks fd iapk;r lfefr;ksa dhdk;Ziz.kkyh dh ns[kHkky djrh gS vkSj fodkl dk;ZØeksa dks ykxw djus osQ ckjs esa ljdkj dks lykg nsrh gSA budk;ks± osQ vfrfjDr vkUèkz izns'k esa] ftyk ifj"kn~ dks ekè;fed] O;kolkf;d o vkS|ksfxd Ldwyksa dh LFkkiuk]j[k&j[kko ,oa mlosQ foLrkj osQ lEcUèk esa fof'k"V vfèk'kklh dk;Z Hkh lEiUu djus gksrs gSaA egkjk"Vª esa] ftykifj"kn~ iapk;r jkt laLFkkvksa esa lcls vfèkd 'kfDr'kkyh gksrh gS rFkk ;kstuk ,oa fodkl dk;ks± dks djus oljdkj dks lykg nsus osQ vykok vusoQ {ks=kksa esa dbZ vfèk'kklh dk;Z (executive functions) Hkh lEiUudjrh gSA xqtjkr] mÙkj izns'k rFkk if'peh caxky esa Hkh] ftyk ifj"knksa dks vusd {ks=kksa esa iz'kklfud dk;ZlkSais tkrs gSA vle] fcgkj o mM+hlk esa ;g iapk;r lfefr;ksa osQ ctV dk Hkh vuqeksnu djrh gSA 'ks"k jkT;ksaesa ftyk ifj"kn~ esa dksbZ fo'ks"k vfèk'kklh dk;Z ugha djus gksrs vkSj ;gk¡ osQoy fujh{k.k ,oa leUo; djus okyhlaLFkk ek=k gh gSA

mÙkj izns'k esa dk;Z (Functions in Uttar Pradesh)

mÙkj izns'k esa rFkk vU; vfèkdka'k jkT;ksa esa] ftyk ifj"kn~ dks fuEufyf[kr egÙoiw.kZ dk;Z lkSais tkrs gSaµ

(1) esyksa] R;kSgkjksa o lM+dksa vkfn dk oxhZdj.kA

(2) xzke iapk;rksa vkSj {ks=k lfefr;ksa ;k CykWd lfefr;ksa dk lkekU; fujh{k.k o ns[kHkkyA

(3) lkoZtfud lM+dksa] iqyksa] ekuoh; ,oa i'kq fpfdRlky;ksa rFkk twfu;j gkbZ LowQy rd osQ LowQyksa dkfuekZ.k rFkk j[kj[kkoA

(4) izkbejh f'k{kk dk iz'kklu rFkk lapkyu vkSj iqLrdky;ksa dk fuekZ.k rFkk j[k&j[kkoA

(5) tyiw£rA

(6) ftyk ;kstukvksa dks rS;kj djuk rFkk {ks=k lfefr ;k CykWd lfefr dh ;kstukvksa dh leh{kk o muosQlkFk rkyesy LFkkfir djukA

vk; osQ Ïksr (Sources of Income)

ftyk ifj"knksa osQ vk; osQ eq[; Ïksr fuEufyf[kr gSaµ

(1) gSfl;r dj (Taxes on circumstances) rFkk lEifÙk o vU; ,sls dj] ftUgsa jkT; ljdkjifj"kn~ dks ykxw djus osQ fy, vfèkÑr djsA

(2) jkT; ljdkjksa ls feyus okys vuqnku (grants)A

(3) ekxZ dj rFkk 'kqYd vkfn] tks fd ftyk ifj"kn~ }kjk ykxw fd;s tk,¡A

(4) lEifÙk ls vk; rFkk jkT; ljdkj ls feyus okys dtZA

(5) LFkkuh; fodk; osQ fuekZ.k&dk;ks± ls lEcfUèkr ,oa osQUnz }kjk izsfjr ;kstukvksa o dk;ZØeksa osQ fy,vuqnkuA

(6) jkT; dh xSj&;kstuk lgk;rkA

(7) esyksa rFkk izn'kZfu;ksa ls vk;A

(8) Hkwfe midj (land cesses)A

;s ftyk ifj"knksa dh vk; osQ izeq[k Ïksr gSaA oqQN jkT;ksa esa] ,slh O;oLFkk gS fd bu izkfIr;ksa dk oqQN Hkkx iapk;rksadks ns fn;k tkrk gSA oqQN jkT;ksa esa] iapk;rksa dks gh bu djksa dks yxkus dh 'kfDr izkIr gSA

Hkwfe midj HkwjktLo (land revenue) ij yxk;k tkus okyk ,d izHkkj (charge) gS ftudks jkT; ljdkjLFkkuh; fudk;ksa (local bodies) osQ fy, ,d=k djrh gSa mÙkj izns'k esa] tehankjh mUewyu osQ ckn Hkwfe midj

uksV



HkwjktLo esa foyhu dj fn;k x;k Fkk vkSj blosQ cnys esa jkT; ljdkj }kjk ftyk ifj"knksa dks {kfriw£r vuqnkufn;s x;s FksA if'peh caxky o fcgkj esa ;g midj Hkwfe osQ ok£"kd yxku osQ vkèkkj ij yxk;k tkrk gSA fdUrqbl lcosQ ckotwn bl fo"k; esa nks er ugha gSa fd LFkkuh; fudk;ksa }kjk lEiUu fd;s tkus okys dk;ks± ,oamÙkjnkf;Roksa dks ns[krs gq, blosQ lkèku (resources) vi;kZIr gSaA



4. xzke iapk;rksa osQ dk;ks± dks eksVs rkSj ij fdrus Hkkxksa esa ck¡Vk tk ldrk gS\

(v) ,d (c) nks

(l) rhu (n) pkjA

5. xzke iapk;r vius {ks=k esa fdl izdkj osQ dk;ks± dh Hkh O;oLFkk dj ldrh gS\

(v) vuSfPNd (c) ,sfPNd(l) vfuok;Z (n) buesa ls dksbZ ughaA

6. ftyk ifj"kn osQ ps;jeSu dks egkjk"Vª esa D;k dgk tkrk gS\

(v) ps;jeSu (c) vè;{k

(l) izsthMsaV (n) mijksDr lHkhA


• uxjikfydkvksa dh vk; osQ eq[; Ïksr ;s gSaµdjk/ku] jkT; ljdkjksa ls feyus okys lgk;d vuqnku]jkT; ljdkjksa }kjk yxk;s rFkk ,d=k fd;s tkus okys djksa esa fgLls rFkk uxjikfydk osQ m|eksa ls izkIrgksus okyh dj&brj vk; (non-tax revenue)A

• djk/ku tk¡p vk;ksx us fofHkUu jkT;ksa esa uxjikfydkvksa osQ oqQy vk; rFkk O;; dk fo'ys"k.k fd;k vkSj;g fopkj O;Dr fd;k fd uxjikfydkvksa dh vk; esa tks o`f¼ gks jgh gS og egÙoiw.kZ ukxfjd lsokvksaij fd;s tkus okys [kpZ dh o`f¼ dks ns[krs gq, vR;Ur vi;kZIr gSA

• fuxe ,d fHkUu izdkj dk uxj laxBu gSA uxjikfydkvksa (municipalities) osQ eqdkcys uxj fuxeksaosQ dk;Z] lkekU;r% vf/d O;kid gksrs gSa vkSj muosQ vf/dkj vf/d foLr`rA bUgsa u osQoy dj yxkusdh gh foLr`r 'kfDr;k¡ izkIr gksrh gSa] vfirq ctV osQ fuekZ.k ,oa uxjikfydk lEcU/h dk;ks± osQ ekeysesa Hkh bUgsa dkiQh LorU=krk izkIr gksrh gS vkSj oqQN ekeyksa esa rks ;s jkT; ljdkj osQ fu;U=k.k ls iw.kZr;keqDr gksrs gSaA

• E;wfufliy lsokvksa ij O;; dk Lrj uxjikfydkvksa osQ eqdkcys uxj fuxeksa esa LoHkkor% gh Å¡pk gksrkgSA ,slk oqQN lhek rd blfy, Hkh gksrk gS D;ksafd uxj fuxeksa osQ ikl dj&lk/u vf/d gksrs gSaA

• tgk¡ rd xzke iapk;rksa] iapk;r lfefr;ksa rFkk ftyk ifj"knksa osQ foÙk dk iz'u gS] LorU=krk izkfIr osQ cknls bu laLFkkvksa dh dj yxkus dh 'kfDr rFkk jhfr esa ,oa muosQ iz'kklu esa ØkfUrdkjh ifjorZu gq, gSaA;s laLFkk,¡ vc ,d&nwljs ls lEcfU/r jgrh gSa rFkk ;kstukvksa (plans) osQ funsZ'kksa osQ vuqlkj ,d&nwljsosQ lkFk rkyesy ,oa leUo; j[krs gq, dk;Z djrh gSaA

• izFke ;kstuk esa] iapk;rksa dk egÙo o mldh mi;ksfxrk dk bu 'kCnksa esa mYys[k fd;k x;k gS]¶iapk;rksa dks xzkeh.k {ks=kksa esa vifjgk;Z ;ksxnku (indispensable role) djuk gSA¸

• xzke iapk;rksa osQ dk;ks± dks eksVs rkSj ij nks Hkkxksa esa ck¡Vk tk ldrk gSµvfuok;Z rFkk ,sfPNdA buosQ dk;ks±dk {ks=k cM+k O;kid gS ftlesa uxj&iz'kklu rFkk lkaLÑfrd] lkekftd] Ñf"k o fodkl lEcU/h fØ;k,¡vkfn lfEefyr gSaA


uksV

yksd foÙk

• iapk;r jkt O;oLFkk esa chp osQ Lrj ij iapk;r lfefr dk xBu fd;k tkrk gSA xqtjkr] egkjk"Vª vkSjdukZVd dks NksM+dj vU; lHkh jkT;ksa esa ;g laLFkk [k.M&Lrj (block level) ij cukbZ tkrh gSA bujkT;ksa esa eè;orhZ laLFkk dk fuekZ.k rkYyqd Lrj ij fd;k tkrk gSA

• iapk;r jkt osQ r`rh; Lrj dh laLFkk vle dks NksM+dj vU; lHkh jkT;ksa esa ftyk Lrj ij LFkkfir dhxbZ gS fdUrq vle esa ;g mie.My ;k ijxuk (sub-division) Lrj ij gSA rfeyukMq jkT;ksa esa] ftykLrj dh laLFkk dk fuekZ.k djus osQ mís'; ls 13 ftyksa esa 22 fodkl ftyksa osQ :i esa lhekcUnh djnh xbZ gSA ftyk Lrj dh laLFkk dks vkUèkz izns'k] fcgkj] egkjk"Vª] mM+hlk] iatkc] jktLFkku] mÙkj izns'krFkk if'peh caxky esa ftyk ifj"kn~ dgk tkrk gSA


• vf/fu;e (Act)µfo/ku osQ varxZr cuk;k x;k fu;eA

• fudk; (Body)µlaLFkkA


1- uxjikfydk osQ vk; osQ Ïksr dks crk,¡aA

2- uxj fuxe }kjk yxk;s tkus okys dj dks fy[ksaA

3- xzke iapk;r osQ dk;ks± dk o.kZu djsaA

4- iapk;r lfefr;ksa osQ dk;ks± dk o.kZu djsaA

5- ftyk ifj"kn~ osQ dk;ks± dk o.kZu djsaA


1. iapk;rh 2. ftyk ifj"knksa 3. uxjikfydkvksaA 4. (c)

5. (c) 6. (l)A






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