Deco404 Public Finance Hindi PDF

PublicFinance
DECO404
yksd foÙk
PUBLIC FINANCE
Copyright © 2012 Laxmi Publications (P) Ltd.
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LAXMI PUBLICATIONS (P) LTD.
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for
Lovely Professional University
Phagwara
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 es]a 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 macroeconomics
policies, to the students. This course will provide students relevant theoretical methods to analyze government public
finance policies. The course will emphasize on application of advanced macroeconomic to public finance.
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.
fo"k;-lwph
bdkbZ (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 lacfa /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 n`f"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 % ladnas .z k ,oa fodsna .z 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
bdkbZ—1% yksd foÙk dk vFkZ ,oa {ks=k
uksV
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 <ax
ls bldk vè;;u orZeku esa gh lEHko gks ik;k gSA izkphudky esa bl fo"k; dk {ks=k laoqQfpr Fkk fdUrq vkt
bldk {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
LOVELY PROFESSIONAL UNIVERSITY 1

yksd foÙk
uksV tkrk Fkk fdUrq mldk izk:i NksVk gksrk Fkk D;ksafd jkT; osQ dk;Z vR;f/d lhfer FksA blosQ foijhr vk/qfud
jkT;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 gh
ugha dh tk ldrhA orZeku esa jkT; dk dk;Z osQoy lqj{kk dk izcU/ djuk rFkk dkuwu vkSj U;k; dh O;oLFkk
rd gh lhfer ugha gS cfYd mls vusd dY;k.kdkjh dk;Z Hkh djus gksrs gSaA mnkgj.kkFkZ] Hkkjr rFkk fo'o osQ
vusd jkT;ksa dks vusd dk;Z] tSlsµlkekftd lqj{kk] turk dk laj{k.k] U;k;] jsyos] Hkkjh fo|qr la;U=k.k o
v.kq&'kfDr tSlh vU; tuksi;ksxh lsok,¡ vkfn lEiUu djus gksrs gSaA vk£Fkd fu;kstu rFkk fu;ksftr fodkl dh
ygj 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± esa
fujUrj o`f¼ gksus ls vk; vkSj O;; osQ <k¡ps esas Hkh o`f¼ gksxhA bl izdkj ;g dguk dfBu gksxk fd jkT; ftldk
vkjEHk ek=k thou osQ fy, gqvk Fkk] og vkt vPNs ekuo&thou osQ fy, dk;Zjr gSA Li"V gS fd jkT;ksa osQ
c<+rs gq, dk;Zdykiksa osQ iQyLo:i jkT; dh vk; rFkk O;; osQ fy, mfpr izcU/ dh vko';drk vuqHko gqbZ
vkSj mldk ifj.kke ;g gqvk fd vkt yksd foÙk vkSj mldh leL;kvksa dk vè;;u oSKkfud <ax ls fd;k tkus
yxkA
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 gksrk
gSA ^yksd* (Public) 'kCn dk iz;ksx lk/kj.kr% ljdkj (Government) ;k jkT; (State) osQ fy, gh fd;k
tkrk gSA yksd&lÙkkvksa esa lHkh izdkj dh ljdkjsa lfEefyr dh tkrh gSaA vr% ;g dgk tk ldrk gS fd yksd
foÙk dk lEcU/ osQUnz] jkT; rFkk LFkkuh;&lHkh izdkj dh ljdkjksa osQ vk;&O;; ls gksrk gS vkSj yksd foÙk osQ
vUrxZr bu lHkh izdkj dh ljdkjksa osQ vk;&O;; dk vè;;u fd;k tkrk gSA yksd foÙk dks fofHkUu fo}kuksa us
ifjHkkf"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 osQ
ijLij lek;kstu ls gSA¸1
izks- fiQ.Mys f'kjkt osQ vuqlkj] ¶lkoZtfud vf/dkfj;ksa }kjk lk/uksa dh izkfIr ,oa O;; ls lEcfU/r
fl¼kUrksa 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;;u
dh lkexzh gS ftls jktLo dgk tkrk gSA¸3
izks- esgrk osQ 'kCnksa esa] ¶jktLo jkT; osQ ekSfæd rFkk lk[k lEcU/h lk/uksa dk vè;;u gSA¸4
fo'ys"k.kµfofHkUu fo}kuksa }kjk yksd foÙk dh mi;qZDr ifjHkk"kkvksa dk vè;;u djus osQ i'pkr~ ;g Li"V gks
tkrk gS fd yksd foÙk dk ewy vFkZ osQUnzh;] izkUrh; rFkk LFkkuh; 'kklu&lÙkkvksa osQ vk; rFkk O;; ls gSA ysfdu
orZeku le; esa ;g vFkZ vkSj vf/d foLr`r vkSj O;kid gks x;k gSA vc yksd foÙk dk vè;;u osQoy ljdkjh
vk;&O;; ls lEcfU/r ugha vfirq blosQ vUrxZr foÙkh; iz'kklu] ys[kk ijh{k.k o foÙkh; fu;U=k.k Hkh lfEefyr
fd;k tkrk gSA
1. “It deals with the income and expenditure of public authorities and with the adjustment
of one to another.” —Dalton
2. “The study of the principles underlying the spending and raising of funds public
authorities.” —Findlay Shirras
3. “Public Finance deals with the expenditure and income of public authorities of the State
and 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 the
State.” —J.K. Mehta
2 LOVELY PROFESSIONAL UNIVERSITY

vr% yksd foÙk dh ifjHkk"kk ge bl izdkj dj ldrs gSaµ;g og foKku gS tks lkoZtfud vk;&O;;] Í.k rFkk uksV
foÙkh; 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 lkewfgd
vko';drkvksa dh lUrqf"V ls lEcfU/r gSA blesa ge mu vk£Fkd leL;kvksa dk vè;;u djrs gSa tks jkT; vFkok
lkoZtfud {ks=k esa mBrh gSa] tSls futh vkSj lkoZtfud {ks=kksa osQ chp lk/uksa dk foHkktu fdl izdkj fd;k tkrk
gS rFkk lkoZtfud {ks=k osQ vUrxZr ljdkjh O;; osQ fofHkUu lkè;ksa dh lUrqf"V osQ fy, lk/uksa dk vkoaVu oSQls
fd;k tkrk gSA¸
Li"V gS fd yksd foÙk ;k jkt foÙk (Public Finance) fofHkUu ljdkjksa dh vk; ,oa O;; osQ rjhdksa ,oa
lek;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 dh
fØ;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 rFkk
jktdks"kh; uhfr;ksa dk izHkko jk"Vªh; mRiknu] jk"Vªh; vk;] ns'k osQ thou&Lrj (standard of living), /u rFkk
vk; osQ forj.k rFkk eqnzk cktkj (money market) vkfn ij iM+rk gS vkSj mlls ns'k dk lEiw.kZ vk£Fkd
thou 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[;k
de ls de gksuh pkfg,A lu~ 1776 esa ,Me fLeFk us ¶osYFk vkWiQ us'kUl¸ (Wealth of Nations) uked
viuh iqLrd esa jkT; osQ dk;ks± osQ lEcU/ esa loZizFke ,d ys[k fy[kkA ,Me fLeFk osQ vuqlkj] ¶,d iw.kZ
izHkqRo&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 djus
rFkk pykus esa mUgsa equkiQk u gksA mudk er Fkk fd ,sls lkoZtfud dk;ks± esa mu dk;ks± dks eq[; ekuk
tkuk pkfg, ftuosQ }kjk jkT; esa O;kikj o okf.kT; dh lqfo/ktud fLFkfr;k¡ mRiUu gksaA ;g rks Li"V
gh gS fd ;s rhuksa dk;Z fdlh Hkh ljdkj osQ izkjfEHkd dk;Z gSaA fdlh ,slh fLFkj jktuSfrd O;oLFkk
dh dYiuk djuk Hkh vlEHko gS ftlesa fd bu dk;ks± dks ewyHkwr dk;Z u ekuk tkrk gksA orZeku

yksd foÙk
uksV le; esa ljdkj vk£Fkd o lkekftd y{;ksa dh iw£r osQ fy, tks dk;Z djrh gS mUgas ,Me fLeFk
osQ r`rh; oxZ osQ dk;Z dh Js.kh esa j[kk tk ldrk gSA ;gk¡ ;g ckr mYys[kuh; gS fd 18oha 'krkCnh
osQ baXyS.M eas ,Me fLeFk us Hkh ljdkjh [kpZ dh bu nks 'kk[kkvksa (vFkkZr vk£Fkd o lkekftd
y{;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 tks
fd laLFkkid lEiznk; (classical school) osQ vuq;k;h Fks] vcU/ uhfr osQ nks"kksa dh vksj yksxksa dk è;ku
fnyk;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 dk
lq>ko fn;kA fofHkUu ns'kksa osQ lektokfn;ksa (socialists) us fdlh u fdlh :i esa mRiknu osQ lk/uksa osQ
lekthdj.k (socialization) dk blfy, lq>ko fn;k] ftlls Jfed oxZ dks izpfyr iw¡thoknh vFkZO;oLFkk
osQ 'kks"k.k ls cpk;k tk losQA 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 ?k.Vh gh cu xbZA dhUl us crk;k
fd jkT; dks jktdks"kh; fØ;kvksa osQ }kjk jkstxkj esa o`f¼ djuk vkSj mls mPp Lrj ij cuk;s j[kuk lEHko gSA
bl izdkj vk£Fkd thou esa ljdkjh gLr{ksi rFkk izos'k dk leFkZu cjkcj c<+rk x;k vkSj ;g Øe vkt Hkh
pkyw gSA
fdUrq jkT; dh /kj.kk (concept) rFkk jkT; osQ dk;ks± dh :ijs[kk esa 'kuS% 'kuS% ifjorZu gksrk jgk gSA ;g ckr
vc vR;Ur O;kid :i ls Lohdkj dh tkrh gS fd jkT; dk mís'; lEiw.kZ lekt dk dY;k.k vfèkd ls vf/d
djuk gSA jkT; dh blh /kj.kk osQ iQyLo:i jkT; osQ dk;ks± dk foLrkj gqvk gS vkSj blhfy, mls fpfdRlk
lqfo/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 viuh
turk dh lgk;rk djrk gSA mnkgj.kkFkZ] og jsyksa] lM+dksa] fctyh rFkk Mkd o rkj tSlh ewyHkwr lsokvksa dh
O;oLFkk djosQ ns'k dh mRiknu 'kfDr esa o`f¼ djrk gS] og vk; osQ forj.k esa ikbZ tkus okyh vlekurkvksa dks
de djus osQ fy, vko';d ix mBkrk gS] og deh okyh oLrq osQ mRiknu rFkk forj.k ij fu;U=k.k yxkrk
gS] 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'k
osQ 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 dk
eqdkcyk liQyrkiwoZd fd;k tk losQA
mUur ,oa fodflr ns'kksa (advanced countries) dh ljdkjsa bl ckr osQ fy, izfrc¼ vFkok opuc¼ gksrh
gSa 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 dh
vFkZO;oLFkk (economy) ;FkklEHko iw.kZ jkstxkj osQ Lrj ij dk;Z'khy jgsA os ,sls dk;ZØeksa esa lfØ; :i ls
Hkkx ysrh gSa ftuosQ }kjk jk"Vªh; vk; esa o`f¼ gks rFkk vFkZO;oLFkk fujUrj izxfr dh vksj vxzlj jgsA tgk¡ rd
vYifodflr vFkok fodkl'khy ns'kksa (underdeveloped or developing countries) dh ljdkjksa dk
iz'u gS] os Hkh izxfr'khy vk£Fkd fodkl osQ dk;ZØeksa osQ fy, opuc¼ (committed) gksrh gSaA vr% gks
ldrk gS fd ,sls ns'k vius lEiw.kZ lk/uksa dk gh ;kstukc¼ fodkl djsaA Li"V gS fd fodflr] vYifodflr
vFkok 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 orZeku
ifjfLFkfr;k¡ blh rF; dh iqf"V djrh gSaA gekjk ns'k ,d vYifodflr ns'k gSaA vr% fodkl&;kstukvksa dks ykxw
djus 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'k
c<+rk tk jgk gS vkSj mlosQ dk;ks± dh la[;k c<+rh tk jgh gSA

uksV
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 ôsYFk 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, mls
yksd foÙk esa fn;s x;s rjhdksa dks viukdj fofHkUu Ïksrksa ls /u izkIr djuk gksrk gSA vr% jkT; osQ dk;ks± o
mÙkjnkf;Roksa dk foLrkj gksus osQ lkFk gh lkFk vktdy yksd foÙk osQ vè;;u dk egÙo ,oa {ks=k Hkh fujUrj
c<+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 lsokvksa
dh 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 }kjk
lkekftd 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.k
yxkdj 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 dks
u 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 (economic
analysis) ls irk pyrk gS fd yksd foÙk dh dk;Zokfg;k¡ fuos'k (investment) rFkk miHkksx ij Bksl izHkko

yksd foÙk
uksV Mkyrh gSaA vr% budk mi;ksx oqQy ek¡x dks fu;fU=kr djus rFkk vFkZO;oLFkk dks fLFkj djus esa ljyrk ls fd;k
tk ldrk gSA ljdkjh O;; vFkZO;oLFkk esa fLFkjrk ykus okyh jktdks"kh; uhfr (fiscal policy) dk eq[; vkèkkj
gksrk gS vkSj mlesa ifjorZu ykdj ns'k osQ oqQy O;; dks fu;fU=kr fd;k tk ldrk gSA fdUrq bl fn'kk esa ljdkjh
O;; osQoy rHkh lfØ; gksrk gS rc ljdkj fdlh fuf'pr vof/ esa viuh vk; ls vf/d ;k de [kpZ djrh
gSA vr% mUur ns'k viuh vFkZO;oLFkk esa fLFkjrk ykus osQ fy, lnk vPNh jktdks"kh; uhfr dk gh vkJ; ysrs
gSa 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 oqQN
lhekvksa osQ vUrxZr mlesa o`f¼ djus dk ;g lokZf/d 'kfDr'kkyh rFkk ,dek=k vL=k jgk gSA ,d mUur
vFkZO;oLFkk (advanced economy) esa] tgk¡ fd izfr O;fDr vk; (per capita income) dk dkiQh vPNk
Lrj 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 dh
rqyuk 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<+us
osQ 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 oqQy
mRiknu esa o`f¼ gksus yxrh gSA bl izdkj mPp vk; okys vkS|ksfxd ns'k ^Å¡ph etnwjh o de ykHk* okyh
vFkZO;oLFkk dks viukdj rFkk ,slh gh vU; jktdks"kh; dk;Zokfg;ksa osQ }kjk vk; ls forj.k esa vf/dkf/d
lekurk ykdj viuh vk; rFkk yksxksa osQ thou Lrj dks dkiQh Å¡pk mBk ldrs gSaA vr% mUur ns'kksa esa vk£Fkd
fLFkjrk ykus rFkk jk"Vªh; vk; o mRiknu osQ leku ,oa U;k;iw.kZ forj.k osQ fy, yksd foÙk dh dk;Zokfg;ksa dks
cM+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 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
jktdks"kh; uhfr ns'k dh vFkZO;oLFkk ij izHkko Mky ldrh gS] ,d vksj rks ;g ljdkjh vk; (Public
income) 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 [ktkus
vFkok jktdks"k osQ lk/uksa esa o`f¼ dh tk ldrh gS] ;s gSaµdjk/ku ;k djkjksi.k (taxation) turk osQ mèkkj
rFkk Í.k&izkfIr vFkok lk[k&fuekZ.kA ;g vko';d gS fd jktdks"kh; mik;ksa dk miHkksx buesa ijLij iw.kZ
rkyesy j[krs gq, fd;k tk,] rkfd yksxksa osQ vk£Fkd thou ij lkekftd dY;k.k ,oa vk£Fkd izxfr osQ :i
esa 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 ;fn
djksa dk fu/kZj.k cqf¼eÙkk osQ lkFk fd;k tk, vkSj mudks lko/kuh osQ lkFk ykxw fd;k tk, rks djkèkku
jktdks"kh; uhfr dk vR;Ur izHkko'kkyh vL=k cu ldrk gSA fodkl osQ lkekU; dk;ZØe osQ ,d vax osQ :i
esa] 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 dh
vksj 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 gks
losQA
(?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{;ksa
ls esy [kkrs gSaA vr% vYifodflr ns'kksa osQ vk£Fkd fodkl rFkk lkekftd dY;k.k dh n`f"V ls Hkh yksd foÙk
dh dk;Zokfg;ksa dk Hkkjh egÙo gSA

1-4 yksd foÙk dh fo"k;&lkexzh (Subject-matter of Public Finance) uksV
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 lkoZtfud
vk;] 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 mlesa
o`f¼ osQ mik;ksa] djk/ku osQ fl¼kUrksa rFkk muls lEcfU/r vU; leL;kvksa dk foospu ,oa fo'ys"k.k fd;k
tkrk 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 dk
oxhZdj.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~ lkoZtfud
vk; osQ izHkkoA
(f) fdu&fdu dkj.kksa ls ,d dj dk Hkkj fdlh vU; O;fDr ij Vkyus esa] liQy gksrk gS\ vFkkZr~ dj
osQ foorZu osQ rRoA
(2) lkoZtfud O;; (Public Expenditure)µyksd foÙk dk ;g foHkkx ljdkjh O;; osQ fl¼kUrksa rFkk
ns'k osQ vk£Fkd thou ij vFkkZr~ mRiknu] forj.k rFkk fofHkUu oxks± ij iM+us okys mlosQ izHkkoksa dk vè;;u
djrk 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~ lkoZtfud
O;; osQ izHkkoA
(3) lkoZtfud Í.k (Public Debt)µbl foHkkx osQ vUrxZr ;g vè;;u fd;k tkrk gS fd ljdkjh Í.k
D;ksa fy, tkrs gSa] oSQls fy, tkrs gSa] mudk Hkqxrku fdl izdkj fd;k tkrk gS rFkk mudk lekt ij D;k izHkko
iM+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 dj
dk 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

yksd foÙk
uksV (e) ?kkVs dk foÙk izcU/ D;k gksrk gS] fdl lhek rd ?kkVs dk foÙk izcU/ fd;k tk ldrk gS vkSj mlosQ
D;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~ lkoZtfud
Í.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'kklfud
fu;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 gSa
rFkk 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 foÙk
dh iqLrd iw.kZ ugha dgh tk ldrh gS tc rd fd og foÙkh; iz'kklu vkSj ctV dh leL;kvksa dk vè;;u
ugha 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 nks
Hkkxksa 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 fd
orZeku 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;ksfpr
forj.k] dher fLFkjrk dks cuk;s j[kus osQ fy, jktdks"kh; uhfr ,d egÙoiw.kZ vL=k ekuk tkus yxk gSA bldh
lgk;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 fLFkfr
esa 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.kksa
osQ iz;ksx ls gh lEHko gks ldrk gSA bl lEcU/ esa izfl¼ vFkZ'kkL=kh izks- jSxuj uoZQls (R. Nurkse) dk dguk
Bhd izrhr gksrk gS] ¶esjk vVwV fo'okl gks pqdk gS vYi&fodflr ns'kksa esa iw¡th&fuekZ.k dh leL;k dks gy djus
osQ 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 ckr
dks 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 esa
o`f¼ rFkk jkT; osQ vk£Fkd o lkekftd mÙkjnkf;Roksa esa fujUrj o`f¼ gks jgh gSA izfrj{kk ,oa
yksd&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

Lo&ewY;kadu (Self Assessment) uksV

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 tkrh
gSa 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 futh
foÙk dk lEcU/ tgk¡ O;fDrxr vko';drkvksa dh rqf"V ls gksrk gS] ogk¡ yksd foÙk dk lEcU/ lkekftd ;k
lkewfgd 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 djrs
gSa 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'kfDr
iz;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;; osQ
eqdkcys de iM+ tkrh gS] rks m/kj ysuk vko';d gks tkrk gSA ;gh ugha O;fDr dh rjg jkT; dks Hkh ?kkVs osQ
le; 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 ls
vf/dre lUrqf"V rFkk y{; izkIr djuk pkgrs gSa] vr% nksuksa dks lnk vk; rFkk O;; osQ lek;kstu dh leL;k
rFkk 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 osQ
rjhosQ rFkk lk/uksa dh ek=kk vkfn osQ ekeyksa easA mnkgj.k osQ fy,] tgk¡ yksd foÙk tu&dY;k.k esa fo'okl djrk
gS ogk¡ futh foÙk dk ,dek=k y{; ykHk izkIr djuk gksrk gS] igyk (Former) tgk¡ ?kkVs dh iw£r u;s dj
yxkdj ;k vU; izdkj ls dj ldrk gS] ogk¡ nwljk (Later) ,slk ugha dj ldrkA blh izdkj yksd foÙk osQ
lk/u cM+s rFkk fo'kky gksrs gSa tcfd futh foÙk osQ lk/u lhfer gksrs gSaA vc ge bl fo"k; dh foLrkj ls
foospuk djsaxsA
(1) O;; dk fu/kZj.k (Determination of Expenditure)µyksd&lÙkk (Public authority) loZizFke
vius ml [kpZ dh ek=kk dk fu/kZj.k djrh gS tksfd mls vius oqQN nkf;Roksa dks iwjk djus osQ fy, fofHkUu enksa
ij O;; djuk gksrk gS vkSj mlosQ i'pkr~ og ml [kpZ dh iw£r osQ fy, lk/uksa dh [kkst djrh gSA fdUrq ,d

yksd foÙk
uksV O;fDr loZizFke viuh vk; ij fopkj djrk gS vkSj mlosQ ckn og ml [kpZ dh ek=kk dk fu/kZj.k djrk gS
tks fd mls miHkksx dh fofHkUu enksa ij O;; djuk gksrk gSA ,slk gksus dk dkj.k ;g gS fd yksd&lÙkk rks viuh
vk; dks viuh vko';drkvksa osQ vuqlkj ?kVk&c<+k ldrh gS] fdUrq fdlh O;fDr dh vk; esa ,slh ypd ugha
ikbZ tkrhA izks- MkYVu us bl ckr dks bu 'kCnksa esa O;Dr fd;k gS fd] ¶O;fDr rks viuh vk; osQ vuqlkj gh
vius O;; dk lek;kstu (adjustment) djrk gS fdUrq yksd&lÙkk vius O;; osQ vuqlkj viuh vk; dks
lek;ksftr djrh gSA¸ fdUrq ;g dFku Hkh oqQN lhekvksa rd gh lR; gSA mnkgj.k osQ fy,] ;fn fdlh O;fDr
osQ 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<+k
ldrhA mls Hkh ;g ns[kuk gksrk gS fd ns'k dh vFkZO;oLFkk dks gkfu igq¡pk;s fcuk og fdruh vk; izkIr dj
ldrh 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 ;k
misf{kr ugha dj ldrk] fdUrq O;fDr dh fLFkfr esa ,slk djuk lEHko gSA mnkgj.k osQ fy,] izfrj{kk rFkk yksd
iz'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 oLrqvksa
dks 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 rFkk
oqQN fo'ks"k fdLe ;k uewus osQ gh diM+s [kjhnsa o igusaA bu lc ekeyksa esa og bu osQoy viuh #fp] Lokn rFkk
ilUn (choice) ls gh izsfjr gksrk gS cfYd oLrqvksa dh miyC/rk rFkk lekt osQ okrkoj.k ls Hkh izHkkfor
gksrk gSA
(3) le&lhekUr rqf"Vxq.k fu;e (Principle of Equi-marginal Utility)µvf/dre lUrqf"V izkIr
djus osQ fy,] ¶O;fDr vius [kpZ dks fofHkUu oLrqvksa rFkk lsokvksa ij bl izdkj forfjr djrk gS fd lHkh enksa
ij fd;s x, [kpks± dk lhekUr rqf"Vxq.k ;k lhekUr mi;ksfxrk (marginal utility) lc cjkcj jgs vkSj lEiw.kZ
O;; ls izkIr gksus okyk oqQy rqf"Vxq.k vf/dre gksA¸ gksuk ;g pkfg, fd fofHkUu mís';ksa o enksa osQ chp
ljdkjh [kpZ osQ forj.k ij Hkh ,slk gh fu;e ykxw gksA ijUrq ;g ns[kk tkrk gS fd ljdkj osQ eqdkcys O;fDr
bl fl¼kUr dks ykxw djus esa vf/d leFkZ gksrk gSA bldk dkj.k ;g gS fd O;fDr viuh bPNk dh [kpZ dh
enksa dk pquko djus esa vf/d LorU=k gksrk gS] tcfd ljdkj bruh LorU=k ugha gksrhA lkekU;r% O;fDr osQ [kpZ
djus ;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 ekeys
esa dksbZ LorU=krk izkIr ugha gksrhA dHkh&dHkh rks ljdkj ij bl ckr osQ fy, ncko Mkyk tkrk gS fd og oqQN
fo'ks"k enksa ij gh /u O;; djs] tcfd ncko osQ vHkko dh fLFkfr esa lEHko gS ljdkj ,slk djuk ilUn u
djrhA ,slk rc gh gksrk gS tcfd ns'k esa oqQN fufgr LokFkZ okys oxZ ;k O;fDr vf/d 'kfDr'kkyh cudj ljdkj
dh vkykspuk djus rFkk ml ij ncko Mkyus dh fLFkfr esa vk tkrs gSaA ifj.kke ;g gksrk gS fd vko';d enksa
ij 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) esa
vFkkZr vk; ls de [kpZ djus esa fo'okl djrk gS vkSj ?kkVs osQ ctV (deficit budget) dks vFkkZr vk; ls
vf/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 esa
O;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

gS D;ksafd osQoy cpr }kjk gh dksbZ iw¡th dk laxzg dj ldrk gS rFkk /uoku cu ldrk gS] ijUrq ljdkj osQ uksV
cs'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>k
tkrk gSA
(5) lk/uksa dh izÑfr (Nature of Resources)µO;fDr dh vk; izkIr djus osQ lk/u U;wukf/d :i ls
lhfer 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 gksrkA
ljdkj ?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 dkuwu
cuk ldrh gS fd ftlls ykHknk;d O;olk; rFkk O;kikj dks vk; c<+kus osQ mís'; ls og vius gkFkksa esa ys
losQ] mnkgj.k osQ fy,] og futh ifjogu (private transport ) rFkk futh Fkksd O;kikj dk jk"Vªh;dj.k dj
ldrh gSA ljdkj lkekU; turk ls /u izkIr djus osQ fy, cy&iz;ksx osQ rjhosQ (coercive method) Hkh
viuk 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 dk
loZizFke mís'; ykHk izkIr djuk gksrk gSA ijUrq blosQ foijhr yksd fudk;ksa (Public bodies) osQ lkSns ykHk
osQ mís'; ls ugha] cfYd tu&dY;k.k osQ mís'; ls izsfjr gksrs gSaA mnkgj.k osQ fy,] vusd lsokvksa tSls fd turk
dk LokLF;] fpfdRlk lqfo/k,¡] f'k{kk] lkekftd lqj{kk dh dk;Zokfg;k¡ rFkk tyiw£r vkfn dks O;kolkf;d n`f"V
ls ykHkizn ugha ekuk tkrk fdUrq ukxfjdksa osQ dY;k.k dh n`f"V ls mUgsa vR;ko';d le>k tkrk gS vkSj blh
dkj.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 gksrh
gS fdUrq ftu U;kolkf;d {ks=kksa eas ukeek=k dk gh izfriQy izkIr gksrk gS vkSj og Hkh dkiQh nsj ls] izkbosV iw¡th
muesa 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) dh
n`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 [kpsZ
fd;s tkrs gSa tks Hkfo"; rFkk orZeku nksuksa osQ fy, gh gksrs gSaA okLro esa ckr ;g gS fd Hkfo"; Hkh mruk gh
egÙoiw.kZ gksrk gS ftruk fd orZeku] vkSj ljdkj Hkfo"; ,oa orZeku osQ fy, [kpks± dh O;oLFkk ftl izdkj
djrh 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 djus
osQ fy, cy&iz;ksx osQ rjhosQ viuk ldrh gSA eku yhft, dksbZ O;fDr viuk ns; vk;&dj vnk ugha djrk
gS rks mls vnkyr }kjk nf.Mr djk;k tk ldrk gS vFkok dj&Hkkj c<+kdj mldks vk£Fkd :i ls nf.Mr fd;k
tk 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 ugha
dj ldrs ftl izdkj fd ljdkj djrh gSA ;gh dkj.k gS fd izkbosV O;fDr;ksa rFkk O;kikfj;ksa osQ eqdkcys ljdkj
dh 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 ,d
vkSj vUrj mYys[kuh; gSA og ;g gS fd izkbosV O;fDr rks vius lHkh foÙkh; lkSnksa dks xqIr j[kuk gh ilUn djrk
gS fdUrq ljdkj vius ctV&izLrkoksa dk rFkk iapo"khZ; ;kstuk dh fofHkUu enksa esa lk/ukas osQ caVokjs dk vfèkd
ls vf/d izpkj djrh gSA blosQ vfrfjDr] yksd&fudk;ksa osQ [kkrksa dk ys[kk&ijh{k.k rFkk fujh{k.k vfuok;Z :i
ls fd;k tkrk gS fdUrq O;fDr;ksa osQ lEcU/ esa ;g lnk gh vko';d ugha gksrkA

yksd foÙk
uksV
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 vUr
esa 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 djus
dk 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 vFkok
vR;qRiknu (over production) dh fLFkfr mRiUu ugha gks ldrhA ;g fl¼kUr iw.kZ jkstxkj vFkkZr lk/uksa osQ
iw.kZ mi;ksx dks ekU;rk nsrk gSA roZQ ;g gS fd ;fn Je xfr'khy gS vkSj etnwfj;k¡ ypdnkj (flexible) gSa rks
futh m|e }kjk lk/uksa dk iw.kZ mi;ksx fd;k tk ldrk gS vkSj ;g fd csjkstxkjh (unemployment ) Je
dh vxfr'khyrk (immobility) rFkk etnwfj;ksa dh ykspghurk vFkok vifjorZu'khyrk osQ dkj.k mRiUu gksrh
gSA izkphu vFkok laLFkkid vFkZ'kkfL=k;ksa (classical economists) dk er Fkk fd ,d O;fDr dk O;; nwljs
O;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 gksus
osQ 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 blosQ
vuqlkj futh m|e (Private enterprises) iw.kZ jkstxkj osQ fo"k; esa vk'oLr jgrs gSa vkSj jkT; vk£Fkd
fØ;kvksa dk Lrj Å¡pk djus esa vleFkZ gksrk gSA ;fn ljdkj djk/ku (taxation) osQ }kjk viuk [kpZ c<+krh
gS rks bldk vFkZ osQoy ;gh gksxk fd [kpZ izkbosV O;fDr osQ gkFkksa esa ls fudydj ljdkj osQ gkFkksa esa vk x;k
gS fdUrq mlls mRiknu osQ {ks=k dh oqQy ek¡x esa o`f¼ ugha gksxhA ;fn ljdkj m/kj ysdj vius [kpZ esa o`f¼
djrh gS rks bldk vFkZ osQoy izkbosV O;fDr;ksa ls izfr;ksfxrk djuk gh gksxk vkSj blls dherksa esa o`f¼ gksxh rFkk
eqnzkLiQhfr c<+sxhA bldk vFkZ ;g gS fd izkphu vFkZ'kkL=kh lUrqfyr ctV esa fo'okl djrs FksA dj pw¡fd lnk
gh 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 Mkyrs
gSaA vr% mudk fo'okl Fkk fd NksVk ctV gh loksZÙke ctV gSA lcls vf/d vokaNuh; dj os gSa tks futh cprksa
ij vf/d cks> Mkyrs gSa tSls e`R;q dj] vfrfjDr dj (super tax) rFkk O;olk; dj rFkk vis{kkÑr le`¼ksa
ij 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

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 uksV
;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 fLFkfr
ljdkj osQ [kpZ dh o`f¼ dks vLr&O;Lr dj nsrh gSA ;fn ctV osQ ?kkVs dh iw£r nh?kZdkyhu ljdkjh ckW.M tkjh
djosQ dh tkrh gS rks ,sls ckW.M osQoy futh O;olk; osQ ckW.M ;k 'ks;jksa osQ LFkkukiUu (substitute) gh ekus
tk,¡xs vkSj muls eqnzkLiQhfr mRiUu ugha gksxhA ctV dk ?kkVk vkerkSj ij izxfr dh nj dks fxjk nsrk gS c'krsZ
fd 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;s
x;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 miHkksx
ij 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; [kpZ
dj nh tkrh gS oks mlosQ iQyLo:i nwljs O;fDr dh mruh vk; c<+ tkrh gSA ;fn izR;sd vU; O;fDr Hkh viuh
iwjh vk; [kpZ dj nsrk gS rks blls vk; rFkk O;; dh ifjf/ fLFkj gh jgsxhA fdUrq ;fn dksbZ O;fDr viuh izkIr
vk; dk oqQN Hkkx [kpZ ugha djrk vkSj [kpZ esa dh xbZ ;g deh fuos'k&O;; }kjk iwjh ugha dh tkrh gS] rks
bldk izHkko ;g gksxk fd ,d O;fDr dk ?kVk gqvk [kpZ vU; O;fDr;ksa dh vk; esa deh dj nsxkA vk; de
feyus ls yksx Hkh de [kpZ djsaxs vkSj mlosQ iQyLo:i vU; yksxksa dh vk; Hkh ?kV tk,xhA blls ;k rks jkstxkj
miyC/ 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<+rh
gS 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 fd
etnwfj;ksa esa dVkSrh djus ls oLrqvksa dh ek¡x ?kVsxh vkSj mlls etnwjksa dh N¡Vuh dh ukScr vk
tk,xhA
(x) fdlh ,slh vk£Fkd i¼fr dh LFkkiuk dh izo`fÙk ikbZ tkrh gS tks fd futh lEifÙk ij vk/kfjr gksrh
gS 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 yksd
foÙk 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 lUrqfyr
ctV 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 gh
vHkko] vkSj (iv) Js"Brj forj.kA fdUrq O;ogkj esa] ;g dfBu gks ldrk gS fd lHkh y{;ksas dks ,d lkFk rqjUr
izkIr dj fy;k tk,A

yksd foÙk
uksV 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 fd
lHkh 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 dhersa
c<+sxhA blosQ foijhr] ;fn cprsa fuos'k ls vf/d gkasxh rks mlls eqnzk voLiQhfr mRiUu gksxh] dhersa fxjus yxsaxh
vkSj 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<+ ikrkA
bldk 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 egÙo
dk 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;k
tk ldrk gS_ vkSj yksxksa }kjk ljdkj dks m/kj fn;k x;k ;g /u] gks ldrk gS mlh vk; dk Hkkx gks ftls fd
yksxksa us miHkksx dh oLrqvksa ij O;; u djosQ udn :i esa vius ikl j[k fy;k gksA ljdkj ?kkVs dh foÙk
O;oLFkk }kjk mRiUu eqnzk esa ls Hkh fuos'k osQ fy, /u ys ldus dh vPNh fLFkfr esa gksrh gSA blls og oqQy
O;; 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> losaQA
mUgkssaus rks lnk gh vk£Fkd fØ;kvksa esa ljdkjh gLr{ksi dk fojks/ fd;k vkSj dgk fd jkT; vk£Fkd fØ;kvksa
osQ Lrj dks Å¡pk ugha mBk ldrkA blh izdkj] izkphu vFkZ'kkfL=k;ksa us ?kkVs dh foÙk O;oLFkk rFkk ljdkjh m/kj
dk Hkh fojks/ fd;k] tcfd vk/qfud vFkZ'kkL=kh vk£Fkd fLFkjrk ykus vFkok vk£Fkd izxfr dks rst djus osQ
fy, 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/Zuksa
dh vksj dks LFkkukUrfjr djus osQ ,d vL=k osQ :i esa fd;k tk;s] fdUrq yksd foÙk dh vk/qfud /kj.kk osQ
vUrxZr] djk/ku dks vk; dh vlekurkvksa dks de djus rFkk lkekftd U;k; esa o`f¼ djus dk ,d egÙoiw.kZ
lk/u ekuk tkrk gSA blosQ vfrfjDr] izkphu vFkZ'kkL=kh /fudksa osQ eqdkcys fu/Zuksa ij gh dj yxkus gks mfpr
le>rs Fks vkSj izR;{k djksa osQ eqdkcys os ijks{k djksa dk gh leFkZu djrs FksA fdUrq vk/qfud vFkZ'kkfL=k;ksa dk
er 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 /fudksa
ij 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£tr
vk; (unearned income) dks pw¡fd lkekftd n`f"V ls vokaNuh; ekuk tkrk gS] vr% ljdkj }kjk ;g iz;kl
fd;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 ys
fy;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 dj
yxk fn;k tk,A blosQ foijhr] mudk er gS fd miHkksx dh osQoy mUgha oLrqvksa ij dj yxk;k tk,

ftudk yksxksa osQ lkekU; dY;k.k ij izfrowQy izHkko u iM+s] vFkkZr ,slh oLrqvksa ij dj yxk;k tk, ftudk uksV
miHkksx /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 ekuk
tkuk 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, ljdkjh
Í.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 dh
xbZ 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 dh
vFkZO;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/ esas ,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 gSa
tgk¡ 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;kl
djuk 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 bl
lEcU/ esa oqQN izeq[k ifjHkk"kk,¡ vxzfyf[kr gSaµ
(1) fjpMZ elxzso (Richard Musgrave) osQ vuqlkj] ¶jktLo lkoZtfud vFkZO;oLFkk osQ fl¼karksa dk
vè;;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 of
economic policy that arise in the operations of the public budget.”
—Theory of Public Finance, 1959, page 3.

yksd foÙk
uksV (2) vkVks ,dLVhu (Otto Eckstein) osQ vuqlkj] ¶jktLo vFkZO;oLFkk ij iM+us okys ctV osQ izHkkoksa dk
vè;;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';ksa
ls 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 gks
x;k gSA
4- fodflr rFkk vYifodflr ns'kksa esa yksd foÙk (Public Finance in Developed and Under-
developed Countries)µorZeku ;qx esa lHkh ns'k cM+h rhoz xfr ls vk£Fkd mUufr djus esa yxs gSaA
vYifodflr ns'kksa esa rks vk£Fkd fodkl dh leL;k gS gh] ;g leL;k fodflr ns'kksa esa Hkh gSa] D;ksafd os vius
vk£Fkd fodkl dks fujUrj fodkl'khy cuk;s j[kuk pkgrs gSaA vktdy jk"Vªªksa dh ljdkjsa muosQ vk£Fkd thou
esa 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<+rs
gq, 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 Hkh
ogk¡ yksd foÙk dk i;kZIr egÙo jgrk gSA jktLo&uhfr;k¡ ljdkj dh foÙkh; uhfr;ksa osQ :i esa izdV gksrh gSaA
buls fodflr ns'kksa dh vFkZO;oLFkk izHkkfor gksrh gSA fodflr ns'k dh eq[; leL;k gksrh gSµns'k osQ vk£Fkd
thou&Lrj dks fLFkj cuk;s j[kukA fodflr ns'k osQ vUrxZr yksd foÙkh; xfr;ksa dk mís'; vk£Fkd fodkl dks
izkIr djuk ugha gksrkA vkFkZj fLeFkht (Arther Smithies) us vesfjdk osQ lEcU/ esa viuk er O;Dr djrs
gq, 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 fd
tu&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 oqQy
ek¡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 on
the achievement of the major economic objectives —growth, stability, equality and efficiency.”
It is also the study of “What ought to be.”

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;Ro uksV
yk;k tk ldrk gSA fodflr ns'kksa esa lkoZtfud O;;] djkjksi.k] lkoZtfud Í.k vkfn iz;ksx ls vk£Fkd fLFkjrk
LFkkfir dh tkrh gS vkSj ;s lHkh yksd foÙk ;k jktLo osQ vUrxZr vkrs gSaA vr% fodflr ns'kksa esa vk£Fkd
LFkkf;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 fodkl
djus dh gksrh gSA okYVj gsYyj (Walter Heller) dk er gS fd fodflr rFkk vYifodflr ns'kksa dh
jktLo&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 djuk
gksrk 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 tkrh
gS 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 gSA
bl dk;Z dks ljdkj jktLo dh fØ;kvksa }kjk lEiUu djrh gSA vr% ;g ckr fu£ookn lR; gS fd vYifodflr
ns'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 fodkl
ugha 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 djuk
rFkk mlesa LFkkf;Ro LFkkfir djuk jkT; dk izeq[k dk;Z ekuk tkrk gSS bu ns'kksa osQ vk£Fkd lk/uksa dks cyiwoZd
bdV~Bk djuk dfBu gksrk gS] blfy, vk£Fkd lk/uksa dks vizR;{k :i ls ,df=kr djuk vPNk le>k tkrk gS
vkSj 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 ,slk
djus ls vk£Fkd fodkl dh xfr vo#¼ gksus dk Hk; jgrk gSA vr% futh {ks=k osQ fy, mfpr funsZ'ku ,oa
fu;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 'kkfUr
O;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 gqbZ
gSA 20oha 'krkCnh osQ izkjEHk esa fo'ks"k :i ls 1930 dh egkeUnh osQ dkj.k yksd foÙk dks vR;f/d egÙo iznku
fd;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
yksd foÙk
uksV dkyZ ekDlZ] tkWtZ cukZMZ 'kkW rFkk flMuh osc us O;fDrxr iz;klksa osQ LFkku ij jktdh; iz;kl o gLr{ksi dks
egÙo 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 dk
izR;sd vax ij izHkko iM+rk gSSA lkoZtfud foÙk dk dk;Z ljdkj osQ fy, osQoy foÙk ,df=kr djuk gh ugha
gSµvc mls lkekftd U;k; fnykus] vk£Fkd fLFkjrk cuk;s j[kus] iw.kZ jkstxkj dh fLFkfr izkIr djus rFkk vk£Fkd
fodkl dks c<+kok nsus dk Hkh ,d 'kfDr'kkyh lk/u le>k tkrk gSA fodkl'khy ns'kksa osQ vk£Fkd fodkl esa
Hkh 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{ksi
djus 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)µ
lk/uksa osQ forj.k ls vk'k; buosQ loZJs"B pquko ls gS ftlls Li"V gksrk gS fd lekt dh Hkwfe] Je] iw¡thxr
oLrqvksa o vU; lk/uksa dk fdl izdkj iz;ksx fd;k tk;sµ fdu oLrqvksa dk mRiknu fdruh ek=kk esa fd;k tk;s
rFkk 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£Fkd
lk/u miyC/ gksrs gSaA buesa izkÑfrd lk/u] tSlsµHkwfe] ou] [kfut lEink o 'kfDr Ïksr vkfn Hkh lfEefyr
fd;s tkrs gsSaA izkÑfrd lk/uksa osQ fo"k; esa ;g mYys[kuh; gS fd budh miyfC/ ek=k ls gh fdlh ns'k osQ
vk£Fkd fodkl dk Lrj Å¡pk ugha gks tkrk vfirq vk£Fkd fodkl gsrq bu lk/uksa dk fonksgu Hkh vko';d gSA
buosQ vfrfjDr fdlh ns'k osQ izkÑfrd o ekuoh; lalk/uksa osQ }kjk Ñf"k m|ksx] ;krk;kr o O;kikj vkfn vk£Fkd
fØ;kvksa dk lapkyu gksrk gSA ;gh ns'k dh vFkZO;oLFkk osQ vax gSaA bUgha ij lEiw.kZ vFkZO;oLFkk fuHkZj djrh gSA
Li"V gS fd vk£Fkd fØ;kvksa dk eq[; mís'; miyC/ lk/uksa dk cqf¼eÙkkiw.kZ rjhosQ ls mfpr fonksgu djuk
gSA 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 :i
ls 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;{k
izfriQy 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 Hkkj
ferO;f;rkvksa dks mRiUu djsA
(ii) tula[;k o`f¼ dh nj (Rate of Population Growth)µnqzr vk£Fkd fodkl rHkh lEHko gks ldrk
gS tc tula[;k oqf¼ nj dh vis{kk jkstxkj osQ voljksa vkSj vk; eas o`f¼ dh nj cgqr vf/d gksA vr% ljdkj
viuh 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/h
NwVsa ,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

gSA blls tgk¡ fiNM+s {ks=kksa dh mUufr vkSj fodkl esa lgk;rk feysxh ogk¡ lUrqfyr vk£Fkd fodkl Hkh lEHko uksV
gks losQxkA
(iv) lkoZtfud o futh m|ksx dk fodkl (Development of Public and Private Industries)µ
orZeku le; esa jkT; ns'k esa lqn`<+ vkS|ksfxd <k¡pk rS;kj djus gsrq Lo;a vk/kjHkwr m|ksxksa dh LFkkiuk o mudk
fodkl djrk gSA blosQ vfrfjDr ljdkj O;fDrxr fofu;ksxksa dks Hkh viuh jktLo uhfr }kjk izksRlkfgr dj
ldrh gS] tSlsµ(A) O;fDrxr m|ksxksa ij dj Hkkj de djuk] (B) budks fofHkUu vkS|ksfxd lqfo/k,¡ iznku
djuk] (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 Øfed
lqj{kk] mnkgj.kkFkZµLokLF; chek] csdkjh chek ;kstuk] o`¼koLFkk isU'ku] ekr`Ro ykHk vkfn dk;ZØeksa ij cgqr
cM+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; dk
nq#i;ksx djrs gSa] tcfd nwljh vksj tulk/kj.k vFkkg nfjnzrk o foifÙk osQ uhps ncs djkgrs gSaA LorU=k
vFkZO;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;k
vkSj Hkh xEHkhj gks tkrh gSA vk; dh vlekurk uSfrd] lkekftd vk£Fkd o jktuSfrd lHkh n`f"Vdks.kksa ls
vokaNuh; gSA /u osQ forj.k dh vlekurk dks nwj djus ls lekt dks vf/dre vk£Fkd dY;k.k izkIr gks
losQxkA vk; dh vlekurk osQ dkj.k ns'k esa mRiknu dk <k¡pk /uh oxZ osQ vuqowQy gks tkrk gSA mRiknu dk
vf/dka'k Hkkx vfuok;Z vko';drkvksa dh oLrqvksa osQ ctk; foykflrk dh oLrqvksa dk gksrk gSA vr% lekt dks
vf/dre lkekftd lUrks"k izkIr ugha gks ikrkA blosQ vfrfjDr vk; dh vlekurk vUrr% csjkstxkjh dks tUe
nsrh gS] ftlosQ ifj.kkeLo:i tula[;k osQ fo'kky oxZ osQ fy, vk£Fkd vlqj{kk mRiUu gks tkrh gS] cpr o
fofu;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 foÙk
dgk¡ rd mi;ksxh gksxkA izfrf"Br vFkZ'kkL=kh /u osQ forj.k osQ fy, djkjksi.k dks lkekU;r% fojksèk dh n`f"V
ls ns[krs FksA mudk dguk Fkk fd djkjksi.k dk ,dek=k mís'; jkT; osQ fy, vk; izkIr djuk gSA ijUrq orZeku
le; esa ;g ckr iw.kZ :i ls Lohdkj dh tk jgh gS fd jktdks"kh; uhfr;k¡ /u osQ forj.k dh vlekurkvksa dks
nwj djus esa vR;Ur egÙoiw.kZ ;ksxnku dj ldrh gSaA lkoZtfud O;; }kjk tgk¡ xjhcksa osQ thou&Lrj dks Å¡pk
mBkdj forj.k dh fo"kerkvksa eas deh dh tk ldrh gS ogk¡ djkjksi.k }kjk /uh O;fDr;ksa dh vk; dk Lrj uhpk
djosQ Hkh bl mís'; dks izkIr fd;k tk ldrk gSA bl izdkj vkt /u osQ forj.k esa okafNr lekurk ykus dh
nks eq[; fof/;k¡ gSaµ
(i) lkoZtfud O;; (Public Expenditure)µ;g vk; dks fu/Zu O;fDr;ksa osQ fgr esa iqu£orfjr djus dk
lk/u gks ldrk gSA ;fn ljdkj viuh vk; dk vf/dre Hkkx bl izdkj O;; djrh gS ftlls fuèkZuksa dh
vf/d lgk;rk gksrh gS rks okLrfod vk;ksa esa de vlekurk gksxhA vr% ljdkj dks fuEu vk; osQ yksxksa ij
vf/d O;; djuk pkfg,A bl fo"k; esa ljdkj dks pkfg, fd ogµ(v) lkekftd lsokvksa] tSlsµfu%'kqYd
f'k{kk] fpfdRlk o edku dh O;oLFkk vkfn xjhcksa osQ fy, djsA (c) csjkstxkjh] chekjh] o`¼koLFkk dh
dfBukb;ksa ls xjhcksa dh j{kk djsaA (l) ljdkj }kjk vfuok;Z oLrqvksa osQ mRiknu esa o`f¼ gsrq fo'ks"k vk£Fkd
lgk;rk iznku dh tkuh pkfg,A (n) ;fn ljdkj vFkZO;oLFkk osQ fofHkUu {ks=kksa osQ lUrqfyr fodkl dk;ZØe
dks 'kq: dj ns rks ;g uhfr thou Lrj dks Å¡pk mBkus vkSj vk; dh vlekurkvksa dks nwj djus esa vkSj Hkh liQy
gksxhA

yksd foÙk
uksV (ii) djkjksi.k (Taxation)µdjkjksi.k Hkh /u dh vlekurkvksa dks nwj djus dk egÙoiw.kZ lk/u gSA loZizFke
teZu vFkZ'kkL=kh oSxuj us djkjksi.k osQ ekè;e ls /u dh vlekurkvksa dks nwj djus dk tksjnkj leFkZu fd;k
gSA 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 vlekurkvksa
dks 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 lsokvksa
ij O;; fd;k tk ldrk gS ftldk okLrfod ykHk fu/Zu oxZ osQ yksxksa dks gksA ;|fi lkoZtfud O;; vkSj
djkjksi.k lkFk&lkFk pyrs gSa] fiQj Hkh /u osQ forj.k dh vlekurk dks nwj djus esa djkjksi.k dk LFkku cgqr
egÙoiw.kZ gS D;ksafd djkjksi.k osQoy /uh O;fDr;ksa dh vk; dk Lrj uhpk djus osQ fy, gh vko';d ugha gS
vfirq 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 tkrs
gSa mudk cpr vkSj fofu;ksx ij vuqowQy izHkko iM+rk gS vkSj ns'k dh vFkZO;oLFkk dks leqfpr <ax ls fodflr
djus 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 dk
rkRi;Z mRiknu] jkstxkj o ewY; esa gksus okys ifjorZuksa ls gSA mRiknu] jkstxkj vkSj ewY;ksa esa gksus okyh o`f¼ ns'k
dh vFkZO;oLFkk osQ Åij tkus osQ izrhd ekus tkrs gSaA blosQ foijhr mRiknu esa deh] csjkstxkjh o eUnh ns'k dh
vFkZO;oLFkk dks eUnh dh vksj ys tkrs gSaA vr% iw.kZ jkstxkj vFkok vk£Fkd fLFkjrk gsrq yksd foÙk osQ egÙo
dh foospuk ge bl izdkj dj ldrs gSa fd blosQ }kjk mRiknu] ewY;ksa o jkstxkj ij fdl izdkj izHkko Mkyk
tk 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 osQ
vuqlkj] ¶jkstxkj dk fopkj ml fo'ks"k fLFkfr dh vksj laosQr djrk gS ftlesa csdkj O;fDr;kas dh la[;k dh
rqyuk esa dke djus osQ fy, vf/d [kkyh LFkku izkIr gksrs gSaA¸ vejhdh vk£Fkd la?k osQ vuqlkj] ¶iw.kZ jkstxkj
dk vFkZ ;g gS fd mu lHkh ;ksX;rk izkIr O;fDr;ksa dks tks izpfyr osru njksa ij dke pkgrs gSa] fcuk vf/d
foyEc 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 fopkj
ts- 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 gSa
ysfdu vk/qfud vFkZ'kkfL=k;ksa us izfrf"Br vFkZ'kkfL=k;ksa osQ mijksDr fopkjksa dk tksjnkj [k.Mu fd;k gS vkSj ;g
Li"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 osQ
vuqlkj iw¡thoknh vFkZO;oLFkk esa lnk gh mrkj&p<+ko vk;k djrs gaSA dHkh vfriw.kZ jkstxkj dh fLFkfr vkrh gS
rks dHkh viw.kZ jkstxkj dh fLFkfrA vxj fdlh fo'ks"k le; iw.kZ jkstxkj dh fLFkfr ikbZ tkrh gS rks ;g ,d la;ksx
dh gh ckr gksrh gSA
iw.kZ jkstxkj vkSj mlls lEcfU/r rF; vFkkZr~ mRiknu jkstxkj ,oa ewY; dks izHkkfor djus okyk ,d vkèkkjHkwr
rRo 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 gksrkA
vFkkZr~ 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

(4) vk£Fkd fodkl gsrq lk/u tqVkus esa egÙo (Importance in collection of resources for uksV
Economic Development)µvk£Fkd fodkl gsrq lk/u tqVkus esas yksd foÙk dk D;k egÙo gS] bls ge fuEu
fooj.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; egÙo
gksrk gSA oLrqr% v¼Zfodflr ns'kksa esa O;kIr fu/Zurk osQ mfpr pØ dks fofu;ksx osQ fcUnq ls Vkyk tk ldrk
gS 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 vksj
lk/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<+rh
gqbZ 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;kstu
dks ?kVkus esa vR;Ur izHkko'kkyh gksrk gSA ;|fi v¼Zfodflr ns'kksa esa mldk iz'kklu vlqfo/ktud gksrk gS fiQj
Hkh 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 rFkk
orZeku djksa dh nj esa o`f¼ tks Li"V :i ls izxfr'khy Hkh dgh tk ldrh gS] viuk egÙoiw.kZ LFkku j[krh
gSA dj dh jpuk fuEu izdkj ls gks ldrh gSµ(d) /uh oxZ osQ mu lk/uksa dks tks fuf"Ø; iM+s gksa vFkok
ftudk jkf'k dh n`f"V ls ykHkizn miHkksx u gksrk gksµvk; dj] lEifÙk dj vkfn yxkdj izkIr fd;k tk ldrk
gS] ljdkjh oLrqvksa ij dj yxk;k tk losQ ftudh ek¡x csyksp gks] ([k) Ñ"kd oxZ dh c<+rh vk; esa ls dj
yxk 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)µ
fodkl'khy ns'kksa esa vf/d ykxr osQ dkj.k m|ksxksa esa de cpr izkIr gksrh gS fiQj Hkh ;fn lkoZtfud m|ksxksa
dks 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 yksxksa
dh 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=kksa
esa 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'k
esa fdlh izdkj dh cpr ugha gksrhA bu ns'kkssa esa y?kq cprksa dk fo'ks"k egÙo gksrk gSA orZeku le; esa cgqr&lh
vUrjkZ"Vªh; laLFkk,¡ tSls] fo'o cSad o vUrjk"Vªh; fodkl la?k vkfn Hkh fodkl'khy ns'kksa dks i;kZIr Í.k iznku
djrh gSaA
(;) ?kkVs dk ctV (Deficit Budget)µ?kkVs dh foÙk O;oLFkk dh fLFkfr rc mRiUu gksrh gS tc fd ljdkj
djksa o turk ls fy, tkus okys Í.kksa o vk; osQ vU; lk/uksa }kjk ftruk izkIr djrh gS mlls vfèkd O;; djrh
gSA ljdkj dks ?kkVs fd foÙk O;oLFkk dk miHkksx lroZQrk osQ lkFk djuk pkfg,A bl fof/ dk vR;f/d mi;ksx
vFkZO;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 osQ
fy, 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

yksd foÙk
uksV 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 o
vn`'; csjkstxkjh dh leL;k,¡ cgqr fodV gksrh gSaA iw.kZ fodflr ns'kksa esa izk;% ,d vYidkyhu leL;k gksrh
gS tks O;kikj&pØksa osQ izHkko ls mRiUu gksrh gSA ijUrq fodkl'khy ns'kksa esa csjkstxkjh ,d loZO;kih leL;k gksrh
gS] 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 ge
mu vk£Fkd leL;kvksa dk vè;;u djrs gSa tks jkT; vFkok lkoZtfud {ks=k esa mBrh gSa] tSls futh vkSj
lkoZtfud {ks=kksa osQ chp lk/uksa dk foHkktu fdl izdkj fd;k tkrk gS rFkk lkoZtfud {ks=k osQ vUrxZr
ljdkjh 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; dks
jktdks"kh; fØ;kvksa osQ }kjk jkstxkj esa o`f¼ djuk vkSj mls mPp Lrj ij cuk;s j[kuk lEHko gSA

• vYifodflr ns'kksa esa Hkh] ljdkj dk eq[; y{; ;g gksrk gS fd ns'k dk rhoz xfr ls vk£Fkd fodkl uksV
gks 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 gksrk
tk jgk gSA
• yksd foÙk rFkk futh foÙk osQ chp dbZ ekeyksa esa ekSfyd vUrj ik;k tkrk gS tSls fd mís';] foÙk izkfIr
osQ rjhosQ rFkk lk/uksa dh ek=kk vkfn osQ ekeyksa easA
• 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 vUr esa 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
• 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 rqyuk
esa 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

yksd foÙk
uksV 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

bdkbZ—2% vf/dre lkekftd ykHk dk fl¼kar
uksV
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 }kjk
jkT; dh foÙkh; uhfr dk fu/kZj.k fd;k tkuk pkfg,A bl ewyHkwr fu;e dks gh vf/dre lkekftd ykHk dk
fl¼kUr ;k vf/dre 'kq¼ lkekftd ykHk dk fl¼kUr vFkok vf/dre lkekftd dY;k.k dk fl¼kUr dgk
tkrk gSA izks- ihxw vFkok izks- MkYVu ,sls nks fo[;kr vFkZ'kkL=kh Fks] ftUgsa yksd foÙk osQ bl fl¼kar osQ izfriknu
rFkk 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 gksuh
pkfg,A ,Me fLeFk dk gh vuqlj.k djrs gq, muosQ izeq[k izQkalhlh f'k"; ts- ch- ls us dgk fd ¶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¸ ,Me fLeFk rFkk fjdkMksZ dk fopkj Fkk fd xSj&ljdkjh O;; ^mRiknd* (productive) gksrk
gS vkSj ljdkjh O;; ^vuqRiknd* (unproductive)A blh dkj.k bu vFkZ'kkfL=k;ksa dk dguk Fkk fd ¶izR;sd dj

yksd foÙk
uksV ,d cqjkbZ (evil) gS vkSj izR;sd ljdkjh [kpZ vuqRiknd gSA¸ blosQ foijhr izks- MkYVu us n`<+rkiwoZd ;g dgk
fd] ¶;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, gkfudkjd
gksrs gSa] miHkksx ?kVrk gh gS vkSj blls lekt dk Bksl dY;k.k Hkh gksrk gSA MkYVu us ljdkjh O;; dk Hkh leFkZu
fd;k vkSj bl izkphu fopkj/kjk dk fojks/ fd;k gS fd ;g vuqRiknd gksrk gSA ¶vUèkfo'oklh O;fDr lHkh
izdkj osQ ljdkjh O;; osQ ckjs esa igys ls gh iwokZxzgh (biased) cus gksrs gSaA fdUrq gesa Li"V :i ls bl
ckr 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 ugha
ekuk tk ldrk D;ksafd ,slk O;; fdlh u fdlh izdkj ls vk£Fkd o lkekftd dY;k.k esa o`f¼ gh djrk gSA
fdUrq lkFk gh] izks- MkYVu us ;g Hkh dgk fd] ¶;g dguk Hkh lgh ugha gS fd lHkh izdkj dk ljdkjh
O;; vPNk gksrk gSA mnkgj.kr% vuko';d ;q¼ksa ij fd;k tkus okyk ljdkjh O;; Li"Vr% ,d cqjkbZ
gh 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 vkSj
izR;sd ljdkjh O;; vuqRiknd] vk/qfud vFkZ'kkfL=k;ksa }kjk n`<+rk ls vLohÑr dj nh xbZ gSA mudk fo'okl
gS fd fdlh Hkh ljdkjh O;; dh mRikndrk (productivity) dh vk£Fkd dlkSVh ;g gS fd og O;; fdruk
vk£Fkd dY;k.k mRiUu djrk gSA mnkgj.kkFkZµf'k{kk rFkk LokLF; ij fd;k x;k ljdkjh O;; foykflrk dh
oLrqvksa 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;sxk
vU;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/dre
djus dh n`f"V ls yksd foÙk dh dk;Zokfg;ksa dk funsZ'ku djrk gSA ljdkjh jktLo (public revenue) rFkk
ljdkjh 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 mu
dk;Zokfg;ksa ls vf/dre lkekftd ykHk izkIr fd;k tk losQA izks- ihxw rFkk izks- MkYVu ,sls nks fo[;kr
vFkZ'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 izdkj
djuk 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, fd
fdlh 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 ckr
ugha 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[;k
esa 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 bu
dk;Zokfg;ksa osQ ifj.kkeLo:i] mRiUu fd;s tkus okys /u dh izÑfr rFkk ek=kk esa vkSj fofHkUu O;fDr;ksa
o 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 dh
dk;Zokfg;k¡ U;k;ksfpr gSa] vU;Fkk ughaA yksd foÙk dh loksZÙke O;oLFkk og gS tks vius }kjk lEikfnr
dh 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\ izks- MkYVu osQ gh 'kCnksa esa] ¶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] leku lUrqyu LFkkfir fd;k tk losQA ;g fu;e ljdkjh O;; rFkk
ljdkjh vk; nksuksa dh gh ,d vkn'kZ lhek izLrqr djrk gSA¸ bldk vFkZ gS fd yxk;s tkus okys dj dh izR;sd
vfrfjDr bdkbZ ls turk }kjk fd;s tkus okys R;kx (sacrifice) dk Hkkj rks c<+rk tk,xk] fdUrq ml dj osQ [kpZ
ls turk dks izkIr gksus okys ykHk (benefit) dh ek=kk cjkcj ?kVrh tk;sxhA bl izdkj dj yxkus rFkk mls [kpZ
djus 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;s
tkus okys R;kx osQ Bhd cjkcj gksxkA ;g og fLFkfr gS fd tc ljdkj dks vk; rFkk O;; osQ lEcU/ esa viuk
c<+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 ;k
vuqowQyre lhek (optimum limit) gSA bl izdkj] ljdkjh O;; ml lhek rd fd;k tkuk pkfg, tgk¡ rd
fd ljdkjh [kpZ ls izkIr gksus okyk lhekUr rqf"Vxq.k] djk/ku ;k ljdkjh vk; osQ dkj.k gksus okyh lhekUr
rqf"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 bdkbZ

R;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 tkrk
gSA blosQ foijhr lkoZtfud O;; dh izfr vfrfjDr bdkbZ ls lekt osQ fy, bldh mi;ksfxrk igys dh vis{kk
de gksrh tkrh gSA ;gk¡ eqnzk dh rhljh bdkbZ ij lhekUr lkekftd R;kx rFkk lhekUr lkekftd ykHk cjkcj
gS 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[kk
gS 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

yksd foÙk
uksV 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+h
js[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
Amount of sacrifice or benefit

S
B
Net P
benefit
B
S
O P
Amount of money spent
fp=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=k
dks ?kVk fn;k tk;s rks og 'kq¼ ykHk (net benefit) cpk jgrk gS tks OP′ osQ cjkcj [kpZ djus ls izkIr gksxkA
OP′ [kpZ P fcUnq ij vuqowQyre ;k b"Vre fLFkfr esa gS D;ksafd bl fcUnq ij /u dh vfUre bdkbZ }kjk izkIr
rqf"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 oØ
js[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<+rh
tkrh 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<+rk
gS R;ksa&R;ksa mldh izR;sd bdkbZ osQ lkFk gh mlls izkIr gksus okyk ykHk ?kVrk tkrk gSA fcUnq P] tgk¡ fd nksuksa
oØ js[kk,¡ ijLij feyrh gSa] jkT; dh foÙkh; fØ;k dh vuqowQyre lhek dks izdV djrk gSA ;gh og fcUnq gS
tgk¡ 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"V
dh tk ldrh gSA vf/dre lkekftd ykHk ml fcUnq ij izkIr gksxk tgk¡ oqQy lkekftd ykHk rFkk oqQN
lkekftd R;kx dk vUrj lcls vf/d gksA
Y
oqQy
TSF
lkekftd
oqQy lkekftd ykHk rFkk O;;
ykHk
t
M TSS
oqQy
lkekftd
t R;kx
t
N
t
O Q X
dj rFkk O;; dh bdkb;k¡
fp=k&2
fp=k&2 ls TSB oØ lkoZtfud O;; ls izkIr oqQy lkekftd ykHk dks n'kkZrk gS ftldk <ky mQij dh vksj
mBrk gqvk izkIr gksrk gSA ;g oØ ;g n'kkZrk gS fd tSls&tSls lkoZtfud esa o`f¼ gksrh tkrh gS oqQy lkekftd
ykHk c<+rk tkrk gSA fdUrq ,d fcUnq osQ ckn ?kVus yx tkrk gSA blosQ foijhr TSS oØ dj ls mRiUu oqQy
lkekftd 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

;gk¡ TSB rFkk TSS oØ dk vUrj 'kq¼ lkekftd ykHk izkIr gksxk tks ;gk¡ MN ls n'kkZ;k x;k gSA vr% ljdkj uksV
dks 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/Zuksa
dh lgk;rk dh enksa osQ chp [kpZ dk caVokjk bl izdkj fd;k tkuk pkfg, fd muesa ls izR;sd in ij yxk;s
x;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 tkrk
gSA 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 osQ
lhekar 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"V
izkIr gks jgh gSA bl fLFkfr esa] lk/uksa dks izfrj{kk ls Ñf"k dh vksj dks LFkkukUrfjr djuk okaNuh; gksxkA ;g
LFkkukUrj.k ml le; rd gksuk pkfg,] tc rd fd nksuksa fn'kkvksa ls izkIr gksus okyk lhekar rqf"Vxq.k cjkcj u
gks 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;ksfxrk
fpfdRlk ij fd;s x;s O;; ls lhekar mi;ksfxrk ls vf/d gS rks f'k{kk ij vf/d O;; djuk gksxkA
lqj{kk] f'k{kk] LokLF;] ifjogu vkfn ij O;; bl izdkj fd;k tk;s fd lcls leku lhekar mi;ksfxrk
izkIr gksA
(2) O;; ,slk gks fd mRiknu c<+sA lM+dksa] jsyksa] oqQvksa] euksjatu osQ lk/uksa] fo|ky;ksa rFkk fpfdRlky;ksa
vkfn ij O;; mfpr gSA izfrj{kk ij O;; vuqRiknd gS] ijUrq vko';d gS D;ksafd lekt dks lqjf{kr
j[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 gSA
blosQ foijhr DD oØ lqj{kk ij fd;s x;s lkoZtfud O;; ls izkIr lhekar O;; lkekftd ykHk crkrk gSA
Y
A
lhekUr lkekftd ykHk
H T
D
O Q1 Q2 X
O;; dh ek=kk
fp=k&3

yksd foÙk
uksV vf/dre lkekftd ykHk ml fcUnq ij izkIr gksxk tgk¡ nksuksa enksa ls izkIr lhekar lkekftd ykHk osQ cjkcj gksA
fp=k esa nksuksa ls izkIr lhekar lkekftd ykHk dh fLFkfrA HQ1 = KQ2 gksxkA vr% Ñf"k ij OQ1 rFkk lqj{kk ij
OQ2 ek=kk esa O;; fd;k tk;s rks nksuksa ls lhekar lkekftd ykHk leku ek=kk esa izkIr gksxk vkSj ;gh vf/dre
lkekftd 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 gksA
dj 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 yxs
ftlls R;kx cjkcj gksA mnkgj.kkFkZ X, Y, Z rhu O;fDr gSa] budh vk£Fkd fLFkfr fHkUu gSA ;fn bu rhu
O;fDr;ksa ls ,d leku dj olwy fd;k tkrk gS rks mudk R;kx bl izdkj gksrk gS tSlk fd vkxs lkj.kh
esa 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 fofHkUu
Ïksrksa osQ chp bl izdkj ck¡Vk tkuk pkfg, fd izR;sd Ïksr (source) dk lhekar R;kx cjkcj gksA izks- ihxw osQ
gh 'kCnksa esa] ¶;fn U;wure oqQy R;kx dh fLFkfr ykuh gS rks djksa dks bl izdkj ck¡Vk tkuk pkfg, fd
djksa 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 osQ
dj&Hkkj esa o`f¼ dh tkuh pkfg,A ;g izfØ;k ml le; rd tkjh jguh pkfg, rc rd fd A vkSj B nksuksa
osQ 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 djrs
gSA ;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] lhekar
lkekftd R;kx dh ek=kk c<+rh tk;sxhA oqQy R;kx mlh voLFkk esa U;wure gksxk tgk¡ A rFkk B dk lhekar
lkekftd R;kx cjkcj gksxkA bl fLFkfr esa ljdkj A O;fDr ij OQ2 rFkk B O;fDr ij OQ1 osQ cjkcj dj yxk;s
D;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

Y
uksV
B1
lhekUr lkekftd R;kx

A
H T
L
O Q1 Q2 X
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
Y
Maximum A
social
advantage
S
lkekftd dY;k.k
MSB
lhekUr
A1
lkekftd
O vk;
Amount of X
money
B
lkekftd dY;k.k 'kq¼ lkekftd

Maximum
social dY;k.k
S1
sacrifice
lhekUr B1
MSS
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 dk
fgLlk lkekftd R;kx dks fn[kkrk gSA AA1 lhekar lkekftd dY;k.k rFkk BB1 lhekar lkekftd R;kx dks
izn£'kr djrk gSA AA1 dk uhps >qduk bl ckr dks O;Dr djrk gS fd O;; dh vfrfjDr jkf'k;ksa ls izkIr gksus
okyk 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 dh
ek=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;k
tk ldrk gS vFkkZr~ lkekftd ykHk esa ls lkekftd R;kx ?kVk fn;k tkrk gSA M og fcUnq gS tgk¡ ij okLrfod
lkekftd dY;k.k vf/dre gS vkSj OM /u dh og ek=kk gS tks ljdkj dks lekt ls dj osQ :i esa izkIr
djuh pkfg, vkSj lkoZtfud O;; osQ :i esa [kpZ djuh pkfg,A

yksd foÙk
uksV Lo&ewY;kadu (Self Assessment)

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 ljdkj
dk 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 /u
dh vfUre bdkbZ ls turk dks izkIr gksus okyk ykHk ljdkjh vk; dh mlh bdkbZ osQ izkIr djus esa turk ij
iM+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;k
tkuk 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.k
djksa 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 dh
dk;Zokfg;ksa osQ }kjk oqQN y{; izkIr fd;s tkus pkfg,A ftuosQ }kjk lEiw.kZ :i esa] leqnk; osQ lkekftd ykHk
esa 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 vkUrfjd
v'kkfUr rFkk vO;oLFkk rFkk cká vkØe.k ls lekt dh j{kk djsA vkUrfjd 'kkfUr rFkk cká lqj{kk ls ukxfjdksa
esa vkRefo'okl iSnk gksrk gS vkSj mudk vk£Fkd thou mUur gksrk gS ftlls lkekftd ykHk esa o`f¼ gksrh gSA
vr% ;g vR;Ur vko';d gS fd lsuk] iqfyl rFkk U;k;ky;ksa vkfn dh LFkkiuk dh tk, rkfd ns'k osQ vkUrfjd
o cká 'k=kqvksa dh /efd;ksa dk liQyrkiwoZd eqdkcyk fd;k tk losQA izR;sd fLFkfr esa ;g jkT; dk ije
dÙkZO; gS fd og vius ukxfjdksa osQ vk£Fkd rFkk vuk£Fkd] nksuksa gh izdkj osQ dY;k.k esa o`f¼ djsA og ns'k
rFkk 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 thou
ij izfrowQy izHkko iM+sxkA
(2) mRiknu esa lq/kj (Improvement in Production)µyksd foÙk dh dk;Zokfg;ksa dk nwljk y{; ;g gksuk
pkfg, 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 mRiknu
fd;k tk losQ] ([k) mRiknu osQ laxBu esa lq/kj] rkfd csjkstxkjh rFkk vU; dkj.kksa ls gksus okyh vk£Fkd lk/uksa
dh cjcknh dks U;wure fd;k tk losQ] vkSj (x) mRiknu dh jpuk rFkk mlosQ Lo:i esa lq/kj] rkfd ,slh
oLrqvksa dk mRiknu gks ftuls lekt dh vko';drk,¡ loksZÙke :i esa iwjh dh tk losaQA¸ vr% yksd foÙk dh
dk;Zokfg;ksa (ljdkjh O;;] djk/ku rFkk ljdkjh ½.k vkfn) dk mís'; ;g gksuk pkfg, fd bu rhuksa y{;ksa
dks iwjk fd;k tk, ftlls fd mRiknu esa vkSj lekt osQ vk£Fkd dY;k.k esa o`f¼ gksA

(3) forj.k esa lq/kj (Improvement in Distribution)µjkT; dh uhfr dk fu/kZj.k djrs le; rhljh uksV
fopkj.kh; ckr ;g gksuh pkfg, fd ;g ns[kk tk, fd tks mRiknu fd;k x;k gS] lekt osQ fofHkUu oxks± osQ chp
mldk leqfpr :i ls forj.k Hkh gks] vFkkZr~ mldk forj.k bl izdkj gksuk pkfg, fd fofHkUu O;fDr;ksa rFkk
ifjokjksa dh vk; esa ikbZ tkus okyh vlekurk,¡ rFkk ?kV&c<+ lekIr gksA vk; dk forj.k ifjokj dh
vko';drkvksa osQ vuqlkj rFkk lkFk gh lkFk mudh oqQ'kyrk rFkk iz;Ruksa (efforts) osQ vuq:i gksuk pkfg,A
vuqik£tr vk; (unearned income) osQ dkj.k vk; esa mRiUu gksus okyh vlekukrkvksa dks lgu ugha fd;k
tkuk pkfg, tcfd oqQ'kyrk rFkk ifjJe dks U;k;ksfpr lEeku fn;k tkuk pkfg, vkSj iqjLÑr fd;k tkuk
pkfg,A MkYVu osQ 'kCnksa esa] ¶forj.k esa lq/kj dk vFkZ gSµ(d) fofHkUu O;fDr;ksa ,oa ifjokjksa dh vk; esa ikbZ
tkus okyh vlekurkvksa dks] tks vf/dka'k lH; lektksa esa ikbZ tkrh gS] de djuk] ([k) oqQN O;fDr;ksa ,oa
ifjokjksa] 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 dk
leqfpr :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 blls
vusd cqjkb;k¡ iSnk gks tkrh gSa] tSls fd csjkstxkjh rFkk vR;qRiknu (over production) yksxksa osQ lkekftd
dY;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 vkus
okys 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 lkoZtfud
fuekZ.k vkfn osQ dk;ks± ij ljdkjh [kpZ esa o`f¼ djosQ eUnh (depression) osQ izHkkoksa dks de fd;k tk ldrk
gS vkSj bl izdkj jkstxkj rFkk leFkZ ek¡x (effective demand) esa o`f¼ dh tk ldrh gSA blh rjg] eqnzk LiQhfr
dh 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 dks
gh vf/d egÙo nsrs gSaA ifj.kkeLo:i] mudh foÙkh; xfrfof/;k¡ mudh orZeku vko';drkvksa vFkok
thoudkyhu vko';drkvksa dks lUrq"V djus osQ iz;klksa ls gh izsfjr jgrh gSaA fdUrq jkT; ij nksgjh ftEesnkjh gksrh
gS 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[krk
nsA MkYVu osQ 'kCnksa esa] ¶jkT; Hkfo"; dk Hkh mlh izdkj laj{kd gS ftl izdkj orZeku dkA O;fDr rks
ej tkrk gS fdUrq og lekt] O;fDr ftldk vax gS] thfor jgrk gSA vr% jkT; dks orZeku osQ NksVs
lkekftd 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;kvksa
dk ,d ekxZn'kZd fl¼kar ekuk tkrk gSA ijUrq blosQ ckotwn] tc bl fl¼kUr dks O;kogkfjd :i ls ykxw fd;k
tkrk 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

yksd foÙk
uksV ;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 ,d
O;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[k
ldrk 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 osQ
lhekUr rqf"Vxq.k ls lUrqfyr dj lduk jkT; osQ fy, ;fn vlEHko ugha rks dfBu vo'; gSA 'kq¼ lkekftd
ykHk dks vf/dre djus esa jkT; dh liQyrk cgqr oqQN bl ckr ij fuHkZj djrh gS fd viuh foÙkh; fØ;kvksa
osQ bu ifj.kkeksa dk lgh&lgh vuqeku yxkus dh mlesa fdruh ;ksX;rk gS vkSj ,slk djus dh ;ksX;rk vHkh vk
ldrh gS tcfd bl dk;Z dks djus okys vf/dkjh rFkk deZpkjh cM+s laosnu'khy (sensitive) rFkk cqf¼eku gksaA
vr% ;g vR;Ur vko';d gS fd ljdkjh iz'kklu dh jpuk izR;sd Lrj ij ,sls ;kstuk&fuekZrkvksa] fo'ks"kKksa rFkk
mPp ;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 ls
de 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

• ljdkjh O;; izR;sd fn'kk esa Bhd ml lhek rd fd;s tkus pkfg, fd ftlls fdlh Hkh {ks=k esa bl O;; uksV
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] leku
lUrqyu LFkkfir fd;k tk losQA ;g fu;e ljdkjh O;; rFkk ljdkjh vk; nksuksa dh gh ,d vkn'kZ lhek
izLrqr djrk gSA
• 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
• ;fn U;wure oqQy R;kx dh fLFkfr ykuh gS rks djksa dks bl izdkj ck¡Vk tkuk pkfg, fd djksa osQ :i
esa 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 vlekurkvksa
dks] tks vf/dka'k lH; lektksa esa ikbZ tkrh gS] de djuk] ([k) oqQN O;fDr;ksa ,oa ifjokjksa] 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

• 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
2-6 lanHkZ iqLrosaQ (Further Readings)


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

ls lacfa /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 lkoZtfud
O;; }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 uhfr
dh lgk;rk ls ljdkj /u dh vlekurk dh [kkbZ dks de dj ldrh gS] mlh izdkj lkoZtfud O;; dh
lgk;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;; ds
vk£Fkd izHkkoksa dk fo'ys"k.k cgqr egÙoiw.kZ gSA MkYVu dk vuqlj.k djrs gq;s ge bu izHkkoksa dks eksVs :i ls
rhu Hkkxksa esa ck¡V ysrs gSaµ(i) mRiknu ij izHkko] (ii) forj.k ij izHkko vkSj (iii) vU; izHkkoA

bdkbZ—3% lkoZtfud foÙk (O;;) osQ vk£Fkd xfrfof/;ksa ls lacaf/r eqís
3-1-1 lkoZtfud O;; dk mRiknu ij izHkko uksV

(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 ugha
c<+k ldrsA ijUrq ;g er Bhd ugha gSA ,slk dgus okys yksx ;g Hkwy tkrs gSa fd cgqr&lk lkoZtfud O;; rks
dsoy yksxksa esa vkil esa èku dk gLrkUrj.k (Transference) ek=k gh gSµtSls fd lkoZtfud Í.k ij ljdkj
dk 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.kh
osQ yksxksa dks ns nsrh gS nwljs] f'k{kk vkSj lkoZtfud LokLF; ij lkoZtfud O;; izR;{k :i ls yksxksa dh
dk;Z&{kerk dks c<+krk gSA blh izdkj jsyksa] lM+dksa] ugjksa vkfn osQ cukus ij fd;k x;k lkoZtfud O;; Hkh ns'k
dh mRiknu 'kfDr c<+krk gSA Ñf"k&Hkwfe osQ lqèkkj rFkk taxyksa osQ fodkl esa fd;k x;k O;; izR;{k :i ls
mRiknd gSA ijUrq oqQN lkoZtfud O;; ,sls Hkh gSa tks izR;{k :i ls mRiknu esa lgk;rk ugha nsrs] tSls fd ;q¼
ij fd;k x;k O;;A vfèkdka'k yksxksa osQ vuqlkj] ;g O;; fuf'pr :i ls vuqRiknd gS D;ksafd bl izdkj dk
O;; 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 dj
ns'k dks gksus okyh vk£Fkd gkfu rFkk nklrk ls cpkrk gS vkSj bl izdkj mRiknu dk;Z esa ijks{k :i ls lgk;d
gksrk 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] tcfd
mls dk;Z djus dh vko';d lqfoèkk;sa iznku dh tk;saA ljdkj dk f'k{kk ij O;;] fpfdRlk ij O;;] ;krk;kr
ij fd;k x;k O;; vkfn ,sls O;; gSa] ftuls yksxksa dks vius dk;Z esa dkiQh lgk;rk feyrh gSA vr% os lHkh
O;; yksxksa dh dk;Z&{kerk c<+krs gSa] dk;Z&{kerk c<+us ls muesa mRiknu 'kfDr c<+rh gS vkSj tc vk; vfèkd
gksxh rks cpr dh 'kfDr vius vki c<+ tk;sxhA la{ksi esa] bl izdkj le>k tk ldrk gS fd cpkus dh 'kfDr
c<+kus osQ fy, vk£Fkd vk; dh vko';drk gS vkSj vfèkd vk; rHkh gks ldrh gS tcfd dk;Z&{kerk esa o`f¼
gks 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,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 lkoZtfud O;; ls vfèkdrj O;fDr;ksa dks viuk thou Lrj Å¡pk djus osQ fy, izksRlkgu feyrk
gSA ;g lEHko gS fd oqQN O;fDr;ksa esa cqjh vknr mRiUu gks tk;sa] ftudks u nsus osQ fy, ljdkj dks oLrqvksa
vkSj lsokvksa osQ :i esa lgk;rk nsuh pkfg,A O;fDr;ksa esa lnSo izxfr djrs jgus dh bPNk jgrh gS] os viuh bPNk
dks lkoZtfud O;; }kjk dk;Z :i ns ldrs gSaA vr% lkoZtfud O;; ls O;fDr;ksa esa viuk mRiknu djus dh
bPNk mRiUu gksrh gSA blh izdkj ;fn ljdkj Hkfo"; esa vk£Fkd ykHk nsus dk ok;nk dj ys rks lEHko gS fd
O;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 blls
O;fDr;ksa osQ dk;Z djus vkSj cpkus dh #fp esa o`f¼ gksrh gSA tSlsµchekjh rFkk csdkjh ykHk] ftlls jkT; viuk
va'knku (Contribution) mlh le; nsrk gS] tcfd ykHk izkIr djus okyk viuk va'knku nsus dks rS;kj gks
tkrk 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 dh
bPNk esa o`f¼ gksxhA

yksd foÙk
uksV (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"k
m|ksxksa esa futh lkgfl;ksa dks vk£Fkd lgk;rk rFkk vuqnku nsdj ;k Lo;a mu m|ksxksa dks ?kkVs esa pyk dj Hkh
dj ldrh gSA bl izdkj dk LFkkukUrj.k vko';d gS] ijUrq vouqr rFkk misf{kr m|ksxksa dks mRiUu djsxk vFkok
orZeku dh vis{kk Hkfo"; osQ fy;s O;oLFkk dj mRiknu dh Hkkoh 'kfDr dks c<+k;sxkA nwljh izdkj dk LFkkukUrj.k
vFkkZr~ Hkfo"; osQ fy, vk£Fkd O;oLFkk mRiknu 'kfDr dks c<+kus osQ n`f"Vdks.k ls cgqr egÙoiw.kZ gS vkSj blh
n`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.k
ls f'k{kk] fpfdRlk] vko';d Hkkstu inkFkks± osQ ewY;ksa esa deh djus osQ fy, vk£Fkd lgk;rk] jsyksa] lM+dksa] ugjksa
o ¯lpkbZ osQ vU; lkèkuksa] oSKkfud vkSj vkS|ksfxd vuqlUèkku] lkekftd chek vkfn ij fd;k x;k lkoZtfud
O;; cgqr ykHknk;d gksrk gSA blosQ vfrfjDr ljdkj lkoZtfud Í.k dks de djus osQ fy;s Í.k ifj'kksèk dks"k
dks 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`f¼
gksrh 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 dks
jksdk 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 izdkj
lkoZtfud O;; dh lgk;rk ls vlekurk dks Hkh de fd;k tk ldrk gSA vxj ljdkj vfèkdre lkekftd
ykHk fl¼kar osQ vuqlkj O;; djs rks lekt dh vk£Fkd vlekurk cM+h tYnh nwj dh tk ldrh gSA ;g
vlekurk 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 fuèkZu
oxZ osQ fgrksa ij O;; djs rHkh ns'k dh vk£Fkd vlekurk de gksxh rFkk ns'k dk vfèkdre fgr gks ldsxkA
vxj 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 gksxk
ftlls os bu ij O;; gksus okys èku dks cpkdj vU; oLrqvksa dks [kjhn dj miHkksx dj ldrs gSaA blls fuèkZu

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

yksd foÙk
uksV (4) O;kikj rFkk m|ksxksa esa eUnh vkus ij csjkstxkjh dk Hk; cuk jgrk gSA vxj ,slh n'kk esa ljdkj viuk
O;; 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 gks
tk;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+h
tYnh 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>k
ldrh gSA

• izR;sd vkèkqfud jk"Vª esa lkoZtfud O;; dk ifj.kke fnu&izfrfnu c<+rk tk jgk gSA vr% bl izdkj ds
O;; 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 rfud
Hkh 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;saA
ljdkj dk f'k{kk ij O;;] fpfdRlk ij O;;] ;krk;kr ij fd;k x;k O;; vkfn ,sls O;; gSa] ftuls
yksxksa 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] mlh
izdkj 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;&'kfDr
c<+ 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 dks
LFkk;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 ls
Hkh csdkjh de gks tk;sxhA

3-3 'kCndks'k (Keywords) uksV
• 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


yksd foÙk
uksV
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 fd
fdlh 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* dk
izkjaHk rFkk lekiu fofHkUu frfFk;ksa osQ lkFk ns[kus dks feyrs gSaA 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

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 vius uksV
ns'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 blosQ
vius LokfeRo esa vkrh gSa] mu [kkrksa esa j[kh tkrh gSa ftUgsa lkewfgd rkSj ij Hkkjr dh ^lesfdr fuf/* dgk
tkrk 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 dh
leLr foÙkh; izkfIr;ksa vkSj O;; dk enokj fooj.k jgrk gS_ mu foÙkh; izokgksa osQ vuqeku jgrs gSa_ rFkk
muls 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 izdkj
gSµ
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 gSA
lk/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`r
C;ksjk gSA blesa ,d dkykof/ (vf/drj ,d o"kZ) osQ fy, vuqekfur izkfIr;k¡ rFkk izLrkfor [kpsZ mi;qDr enksa
rFkk 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 laln
vFkok vU; lac¼ fo/k;d izkf/dj.k dks izLrqr dj fn;k tkrk gS rFkk bl izdkj ljdkj ctV osQ ekè;e ls
izkfIr;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 esa
vO;ofLFkr <ax ls fu.kZ; ysA ljdkj osQ ikl vkus okys lk/u cqfu;knh rkSj ij lekt dh /jksgj gksrs gSa vkSj
bldk ;g uSfrd dÙkZO; curk gS fd bu lk/uksa dk fdlh izdkj ls viO;; u gksus nsA blosQ vfrfjDr ctV
dh lHkh enksa dk ijLij xgjk laca/ gksus osQ dkj.k mudk :i&vkdkj ljdkj dks y{;&izkfIr dh lajpuk osQ
vuq:i gh gksuk pkfg,A bl dkj.k ctV dk C;ksjk osQoy fopkjk/hu o"kZ (vFkok dkykof/) dh vuqekfur
izkfIr;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 tkrs
gSa] 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 ctV
esa 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

yksd foÙk
uksV 3- bl izdkj ctV ljdkj }kjk ns'k] lekt rFkk vFkZO;oLFkk osQ le{k leL;kvksa] rF;ksa] y{;ksa rFkk mudh izkfIr
dh 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/r
vuqekuksa* (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 rFkk
muosQ fy, lk/u tqVkus osQ i'pkr gh 'ks"k lk/u vU; O;; enksa osQ fy, iz;qDr fd, tk ldrs gSaA oqQN ekeyksa
esa ;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 ,slk
dbZ 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 esa
osQUnzh; ljdkj osQ ctV esa ls ^jsyos ctV* dk [kaM ^lkekU; ctV* (vFkkZr~ êq[; 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~ ,d
o"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 gSA
iwjd ctV dh vko';drk dk Ïksr ljdkj dh viuh xfrfof/;k¡ rFkk uhfr la'kks/u gks
ldrk 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 bl
vfuok;Z oxhZdj.k osQ lkFk&lkFk ctV dks vFkZiw.kZ cukus rFkk mlosQ izHkkoksa dk lgh vuqeku yxkus osQ fy, dbZ
vU; oxhZdj.k fof/;k¡ Hkh viukbZ xbZ gSa] ftudk foospu bl vè;k; esa ckn esa fd;k tk,xkA blh izdkj ctV
osQ jktLo rFkk iw¡th [kkrksa (Revenue and Capital Accounts) esa ijaijkxr oxhZdj.k dh O;k[;k ^ctV osQ
izdkj* 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

4-2 ctV ls lacaf/r oqQN vU; ckrsa uksV

(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

yksd foÙk
uksV 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 vius
ns'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 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 blh vk/kj ij ^/jksgj* osQ :i esa olwy gksus okyh izkfIr;ksa dks muosQ Lokfe;ksa
dks ykSVkus rFkk oqQN vU; O;; enksa osQ fy, laln (vFkok jkT; dh fo/ku lHkk) dh vuqefr dh vko';drk
ugha iM+rhA
1- lesfdr fuf/ (Consolidated Fund)µHkkjr ljdkj dks feyus okyh os lc izkfIr;k¡ tks blosQ vius
LokfeRo 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 dh
izkfIr;ksa esa jkT;ksa dks feyus okys Hkkx osQ vfrfjDr vU; lHkh dj izkfIr;k¡ Hkkjr dh lesfdr fuf/ esa tkrh Fkha
rFkk bl lesfdr fuf/ esa ls jkT;ksa dks feyus okyh dj izkfIr;ksa dk Hkkx (vk; dj dh izkfIr;ksa ls feyus okyh
Hkkx dks NksM+dj) mUgsa gLrkarfjr fd;k tkrk FkkA fcuk fo/kulHkk okys la?k jkT; {ks=kksa osQ ctV Hkkjr ljdkj
osQ ctV esa lesfdr gksrs gSaA blfy, la?k jkT; {ks=kksa dh dj izkfIr;k¡ Hkh Hkkjr dh lesfdr fuf/ esa tkrh FkhaA
vc 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 ,d
iwoZfuf'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 lesfdr
fuf/ 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 }kjk
fy, x, dbZ izdkj osQ vkarfjd m/kj] fons'kh&m/kj rFkk Hkkjr ljdkj }kjk igys ls fn, x, m/kjksa vkSj vfxzeksa
dh olwfy;k¡ vkfn 'kkfey gSaA laoS/kfud fLFkfr ;g ekuh tkrh gS fd tks ½.k izkfIr;k¡ lesfdr fuf/ esa j[kh
tkrh gS] mUgsa ljdkj us orZeku esa miyC/ rFkk Hkfo"; esa izkI; jkf'k;ksa dh tekur ij m/kj fy;k gS vkSj fd
ljdkj mudk Hkqxrku Hkh lesfdr fuf/ ls gh djsxhA Hkkjr ljdkj dh os lc nsunkfj;k¡ tks ¶Hkkjr dh lesfdr
fuf/¸ 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 esa
j[kh tkrh gSa] mUgsa lkewfgd rkSj ij ^Hkkjr dk yksd [kkrk* (Public Account of India) dgk tkrk gSA ;s lc
jkf'k;k¡ ljdkj osQ ikl ,d izdkj ls ^/jksgj* osQ :i esa tek jgrh gSaA vr% mudks ykSVkus osQ fy, ljdkj dks
laln dh vuqefr ysus dh vko';drk ugha gksrhA vU; nsunkfj;ksa osQ eq[; mnkgj.k gSaµ(d) vYi cprsa] tek
jkf'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 dk
lkeuk djuk iM+ ldrk gS ftlesa ljdkj dks ,dne O;; djus dh vko';drk iM+ tk,] ijarq laln ls mldh
vuqefr ysus dk le; rFkk volj u gksA ,slh fLFkfr ls fuiVus osQ fy, ljdkj osQ ikl vxznk; vFkok is'kxh
osQ :i esa oqQN jkf'k dk jguk mfpr le>k tkrk gSA blosQ fy, laln }kjk ,d vyx fuf/ osQ :i esa oqQN
jkf'k j[k nh tkrh gS ftls ^Hkkjr dh vkdfLed fuf/* (Contingency Fund of India) osQ uke ls tkuk tkrk
gSA 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) dks
laln ls ikfjr djkus dh vko';drk ugha gksrhA ikfjr gq, fcuk gh os ctV osQ O;; i{k dk ,d vax cu tkrh
gSaA bu ^Hkkfjr* Hkqxrku enksa osQ oqQN mnkgj.k mQij fn, tk pqosQ gSaA rnuq:i gj jkT; dh lesfdr fuf/ ij
Hkh oqQN ^Hkkfjr* Hkqxrku jgrs gSaA lesfdr fuf/ esa ls fdlh Hkh vU; izdkj dh vnk;xh laln (rFkk jkT;ksa osQ
ekeys 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 mudh
vnk;fx;ksa dh le;&lkj.kh rFkk vU; 'krks± }kjk dkuwuh rkSj ij ckè; gksrh gSA vr% bl [kkrs ls vnk;fx;ksa osQ
fy, 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 dh
leLr foÙkh; izkfIr;ksa vkSj O;; dk enokj fooj.k jgrk gS_ mu foÙkh; izokgksa osQ vuqeku jgrs gSa_ rFkk
muls 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'kksa
dk gh ^jktdks"kh; o"kZ* muosQ oSQysaMj o"kZ osQ lkFk esy [kkrk gSA

yksd foÙk
uksV • 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
• 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
• 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 dj
ysuk 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[kh
tkrh 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 rkSj
ij ^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;; djus
dh 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


bdkbZ—5% yksd vkxe % vkxe izkfIr ,oa iw¡th izkfIr
uksV
bdkbZµ5: yksd vkxe % vkxe izkfIr ,oa iwt

¡ h 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 foÙk
esa 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 ls
fd;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 ljdkj
dks vius dk;ks± dks liQyrkiwoZd lEiUu djus osQ fy, vk; dh vko';drk gksrh gSA ljdkj dks izkIr gksus okyh
lHkh izdkj dh vk; dks lkoZtfud vk; dgk tkrk gSA yksd foÙk osQ vè;;u esa ljdkjh vk; dks ogh LFkku

yksd foÙk
uksV 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 fdUrq
MkYVu us ljdkjh vk; dk O;kid rFkk laoqQfpr] nksuksa gh vFkks± esa iz;ksx fd;k gSA mlus O;kid vFkZ esa bls
ljdkjh 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 okyh
oLrqvksa o lsokvksa dh dherksa] iQhl rFkk tqekZus tSlh iz'kklfud fØ;kvksa dh vk; rFkk migkjksa o vuqnkuksa dks
lfEefyr fd;k tkrk gSA fdUrq ljdkjh izkfIr;ksa esa ljdkj dh mu lHkh vkenfu;ksa dks lfEefyr fd;k tkrk
gS 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; cSad
ls 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 foÙk
esa 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 gSA
bl 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 esa
mRiknu] jkstxkj] fofu;ksx ,oa vU; vkfFkZd fØ;kvksa dks Hkh izHkkfor djuk gSA izR;sd vFkZO;oLFkk esa lkoZtfud
O;; ,oa lkoZtfud Í.k uhfr ds lkFk&lkFk lkoZtfud vk; osQ lEcUèk esa Hkh fuf'pr uhfr dk fuèkkZj.k djosQ
ok¡fNr mís';ksa dh iwfrZ djrs gsrq ,d 'kfDr'kkyh lkèku dh O;oLFkk dh tk ldrh gSA blfy, orZeku ;qx esa
lkoZtfud vk; izR;sd vFkZO;oLFkk osQ fy,] pkgs fodflr gks ;k vfodflr] egÙoiw.kZ fl¼ gqbZ gSA ljdkj
dh 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 izkIr
gksrk 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 yksd
foÙk 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)]

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

(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'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 (compulsory contribution) gS tks fd
ljdkjh 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 fd
blesa djnkrk o ljdkjh lÙkk osQ chp izR;{k :i ls ysus vkSj nsus okyh ckr (quid pro quo) ugha ikbZ
tkrh 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 vkfn
osQ 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;fDr
dj dh vnk;xh ls bUdkj ugha dj ldrkA mnkgj.k osQ fy,] dksbZ Hkh O;fDr ;g ugha dg ldrk fd pw¡fd
mls jkT; }kjk iznku dh tkus okyh oqQN lsokvksa dk ykHk ugha fey jgk gS vFkok pw¡fd mls oksV nsus dk vfèkdkj
izkIr ugha gS] vr% og dj nsus dks ckè; ugha gSA vr% dj ml izR;sd O;fDr dks vnk djuk iM+rk gS ftl ij
fd jkT; }kjk dj yxk;k tkrk gS Hkys gh og o;Ld (Adult) gks ;k vo;Ld (minor) vkSj ukxfjd gks ;k
fons'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 gS
rks 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 rks
ljdkj bl dj dks vnk djus osQ fy, fdlh O;fDr dks osQoy rHkh ckè; dj ldrh gSA tcfd og 'kjkc dk
mi;ksx djsA ijUrq ;fn og 'kjkc ugha ihrk gS] rks mls 'kjkc ij yxs dj dks vnk djus osQ fy, Hkh ckè; ugha
fd;k fd;k tk ldrkA bu lhekvksa osQ vfrfjDr] dj ,d vfuok;Z Hkqxrku gh gS vkSj bldh ;gh fo'ks"krk bldks
vU; 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 gS
fd mls vnk djs vkSj fdlh Hkh fLFkfr esa mlls cpus dh u lkspsA mnkgj.k osQ fy,] eku yhft;s yksxksa dh
vkenfu;ksa ij dj yxk;k x;k gS] rks pw¡fd yksxksa dh vk; osQ vusd Ïksr gks ldrs gSa] vr% lEHko gSa] ljdkj
dks yksxksa dh vk; osQ lHkh Ïksrksa dk irk u gksA bl fLFkfr esa] ;g djnkrk dk dÙkZO; gS fd og viuh leLr
vk; 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 osQoy
muosQ 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

yksd foÙk
uksV dksbZ O;fDr viuh lHkh vko';drkvksa dks iwjk djus esa leFkZ u gks fo'ks"k :i ls ,slh vko';drkvksa dks iwjk
djus esa ftl ij fd Hkkjh ek=kk esa [kpZ gksrk gS] tSls fd vLirky dk fuekZ.kA bl fLFkfr esa jkT; lHkh yksxksa
osQ ykHk osQ fy, ,slh lsokvkssa dh O;oLFkk djrk gSA vr% bl lkekU; cks> dks mBkus osQ fy, ,sls lHkh yksxksa
ij 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 ds
Hkqxrku osQ fy, ugha dh tkrh vkSj u dj blfy, vnk fd;k tkrk gS fd djnkrk dks jkT; }kjk dksbZ fof'k"V
ykHk iznku fd;k x;k gSA bl izdkj] dj blfy, ugha fn;s tkrs D;ksafd dj nsus okys O;fDr dks jkT; ls dksbZ
ykHk 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 bl
fLFkfr ij izdk'k Mkyrs gq, izks- fM ekdksZ (De Marco) us dj dh bl fo'ks"krk dh lhekvksa osQ lEcUèk esa dgk
fd vk/qfud jkT; esa djk/ku dk dkuwu ijLij fofue; ds lEcU/ (exchange relationship) dh ekU;rk
ij vk/kfjr gS] vFkkZr~ jkT; }kjk lsok dh O;oLFkk dh tkrh gS vkSj mlosQ cnys esa ljdkj dks dj vnk fd;k
tkrk gSA1 vr% fM ekoQksZ osQ vuqlkj] ¶dj izR;sd ukxfjd }kjk ljdkj dks nh tkus okyh og dher gS tks fd
og mu lkekU; lkoZtfud lsokvksa dh ykxr osQ vius ml fgLls osQ cnys esa vnk djrk gS ftls og mi;ksx
djrk 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] gks
ldrk gS fd jkT; }kjk mldk mi;ksx osQoy mUgha osQ ykHk osQ fy, u fd;k tk,] cfYd lEiw.kZ lekt osQ gh
ykHk osQ fy, fn;k tk,A blh izdkj] euksjatu dk ykHk izkIr djus osQ cnys esa yksxksa ls ljdkj dks tks va'knku
izkIr 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 rFkk
ljdkjh 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 tkus
okyh 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 dh
dkuwu }kjk fu/kZfjr n'kk,¡ ykxw gksrh gksaA
1. “The law of taxation in modern state is based on the assumption of an exchange

relationship, that is the exchange of a payment of the state for the provision of public
services by the state.”
2. “The tax is the price which citizen pays to the state to cover his share of the cost the
general public services which he will consume.”
—4 and 5 Antonio de Viti de Macro, First Principle of Public Finance, pages 112-113.

2- osQoy ljdkj }kjk dj yxkuk (Taxes are imposed by a government)µosQoy ljdkj }kjk gh uksV
yxk;s tkrs gSaA ;fn fdlh efUnj ;k vU; laLFkk osQ izcU/d fdlh {ks=k osQ izR;sd ifjokj osQ fy, gj o"kZ ,d
fof'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 gS
D;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.k
osQ 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)µykHk
izkIr gksuk dj dh vnk;xh dh dksbZ vfuok;Z 'krZ ugha gSA dj blfy, ugha vnk fd;s tkrs D;ksafd djnkrk
ljdkjh [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 }kjk
O;fDr;ksa dks tks ykHk iznku fd;k tkrk gS] dj ml ykHk dh ykxr (cost) dks olwy djus osQ fy, ugha yxk;k
tkrk] vFkkZr~ dj dk mu lsok dh ykxr ls dksbZ lEcU/ ugha gksrk tks fd ljdkj O;fDr dks iznku djrh gSA
mnkgj.k ds fy,] ;g gks ldrk gS fd ,d xjhc O;fDr ljdkjh [kpZ ls ykHkkfUor rks lcls vf/d gks fdUrq
djk/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 ij
HkhA 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 tk
ldrs 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 ljdkjh
m|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 lsokvksa
dh 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 }kjk
forfjr dh tkus okyh fctyh dh dhersa] jsy&lsok vkfn dh vnk;fx;k¡ lfEefyr dh tkrh gSaA dHkh&dHkh
ljdkj bLikr rFkk [kfut rsy tSlh oLrqvksa osQ mRiknu ls Hkh vk; izkIr djrh gSA fdUrq blosQ ckotwn] lalkj
osQ vf/dka'k ns'kksa esa O;kolkf;d m|eksa ls gkssus okyh cprksa ;k csf'k;ksa (Surpluses) dks vk; dk dksbZ
egÙoiw.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 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

yksd foÙk
uksV (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 mu
vnk;fx;ksa (Payments) dh ek=kk [kjhnh xbZ oLrqvksa vkSj lsokvksa dh ek=kk ij fuHkZj gksrh gSA
izks- ih- bZ- Vsyj us bl ckr dks bu 'kCnksa esa O;Dr fd;k gS fd ¶O;kolkf;d vk; dks vU; Jsf.k;ksa
dh vk; ls i`Fkd~ djus okyh bldh fo'ks"krk,¡ gSa % vnk;xh ;k Hkqxrku osQ cnys esa oLrq ;k lsok
dh izR;{k izkfIr (direct receipt) rFkk nwljs] Hkqxrku dh /ujkf'k dk eksVs rkSj ij oLrq ;k lsok
dh 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 chp
lnk 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 gksrk
gS 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{kkÑr
mlosQ 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 losaQA
Hkkjr 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.kh
esa vkrh gSaA bu ekeyksa esa ;g gks ldrk gS fd bu ,dkf/dkjksa dh LFkkiuk esa ljdkj dk ,dek=k mís'; ykHk
izkIr djuk gh u gks] cfYd vius }kjk iznku dh tkus okyh oLrqvksa o lsokvksa ds forj.k ij fu;U=k.k j[kuk
Hkh 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 oqQN
ekeyksa esa] ;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 cgqr
nh?kZdky osQ ckn gksus dh vk'kk gS] mnkgj.k osQ fy,] Mkd&lsok rFkk ugjksa o fctyh mRiUu djus okys ck¡/ksa
dk fuekZ.k vkfnA nwljs oqQN vko';d lsok,¡ ljdkj }kjk blfy, Hkh gkFk esa yh tk ldrh gSa ftlls ,dkf/dkjh
fdLe 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] ;g
ekuk tkrk gS fd veqd lsok izkbosV O;fDr;ksa dh rqyuk esa ljdkj }kjk vf/d vPNh rFkk lLrh iznku dh tk
ldrh 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 gksrs
gSaA ljdkj }kjk ,sls m|eksa ls lEcfU/r oLrqvksa dk mRiknu lEiw.kZ ns'k osQ gh fgr esa ekuk tkrk gSA yksgk o
bLikr] Hkkjh fo|qr inkFkZ] rsy rFkk [kfut vkfn ,sls gh m|eksa osQ mnkgj.k gSaA ;gk¡ bl ckr dk mYys[k djuk
Hkh egÙoiw.kZ gksxk fd bu O;kolkf;d vkenfu;ksa dh izÑfr eq[;r% mu dherksa osQ leku gh gksrh gS tks fd
oLrqvksa 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

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 dkss uksV
U;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;{k
ykHk iznku djrh gSa ;k ml ij tqekZuk djrh gSaA fdUrq budh fLFkfr esa] ;g vko';d ugha gS fd Hkqxrku dh
xbZ /ujkf'k dk ;k rks ykHk osQ ewY; ls vFkok ml ykHk dks iznku djus dh ykxr ls ?kfu"B lEcU/ gksA
iz'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.k
mRiknu (by product) osQ :i esa izkIr gksrh gSaA vkSj ;gh dkj.k gS fd bUgsa îz'kklfud vk;* dk uke fn;k
tkrk 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, nh
tkrh gS] tks fd eq[;r% turk osQ fgr osQ fy, gksrh gS fdUrq tks iQhl nsus okys dks ,slh fo'ks"k ykHk igq¡pkrh
gS ftldks ekik tk losQA¸ bl izdkj] iQhl ,d ,slh vnk;xh gS tks fd mu iz'kklfud lsokvksa dh ykxr dks
iwjk djus osQ fy, ljdkj dks nh tkrh gS tks lEiw.kZ turk osQ fgr esa lEiUu dh tkrh gS fdUrq tks O;fDr;ksa
dks fo'ks"k ykHk iznku djrh gSA vr% iQhl osQoy mUgha O;fDr;ksa }kjk vnk dh tkrh gS tks fd ljdkj }kjk iznku
dh 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 osQ
cnys 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] iQhl
esa 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] cfYd
ljdkj dh iz'kklfud fozQ;kvksa osQ xkS.k mRiknu gSa fdUrq dhersa ljdkj }kjk dh tkus okyh
O;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 vUrj
Hkh gSA ¶ykblsUl 'kqYd ml fLFkfr esa vnk fd;k tkrk gS tcfd ljdkjh lÙkk ls ;g izkFkZuk dh tkrh
gS 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] eksVjsa
pykus osQ ijfeV dh vnk;xh vkSj cUnwd ;k fjokYoj j[kus dk ykblsUl 'kqYd ,ssls gh 'kqYd osQ oqQN mnkgj.k
gSaA bu ekeyksa esa fdlh Hkh O;fDr dks 'kqYd vnk djus osQ fy, ckè; ugha fd;k tkrk] vfirq tks Hkh O;fDr
cUnwd ;k eksVj dk mi;ksx djuk pkgrk gS rks mlosQ fy, mls vko';d 'kqYd dk Hkqxrku djuk gksrk gSA 'kqYd
vnk djus ij 'kqYdnkrk dks tks YkkHk izkIr gksrk gS og cUnwd j[kus ;k eksVj dk mi;ksx djus dks dkuwuh o
O;kogkfjd lqfo/k osQ :i esa gksrk gSA

yksd foÙk
uksV ,sls 'kqYd dk mís'; dHkh&dHkh ;g Hkh gksrk gS fd fofHkUu izdkj dh fozQ;kvksa ,oa xfrfof/;ksa dk fu;eu
vFkok fu;U=k.k fd;k tk;s_ mnkgj.k osQ fy,] dkuwu o O;oLFkk dh LFkkiuk djus osQ mís'; ls ftEesnkj
O;fDr;ksa osQ cUnwdksa o fjokYojksa osQ ykblsUl fn;s tkrs gSaA blh izdkj] 'kjkc dh fcØh ij fu;U=k.k LFkkfir djus
osQ fy, 'kjkc dh nqdkusa pykus osQ fy, ykblsUl fn;s tkrs gSaA tu&lqj{kk osQ fgr esa] eksVj&pykdksa ls eksVj
pykus osQ fy, ykblsUl izkIr osQ fy, izkIr djus osQ fy, dgk tkrk gS vkSj ;s ykblsUl osQoy rHkh izkIr fd;s
tkrs gSa tcfd O;fDr fdlh okgu (vehicle) dks pykus dh n`f"V ls Bhd (fit) gksrk gSA vr% ykblsUl 'kqYd
esa 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;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¸ tc
ljdkj lM+d&fuekZ.k] ukfy;ksa dh O;oLFkk rFkk lM+dksa o xfy;ksa esa izdk'k dh O;oLFkk tSls lkoZtfud lq/kj
osQ oqQN dk;Z vius gkFk esa ysrh gS] rks ,sls lq/kjksa ls lEiw.kZ turk dks rks lkekU; ykHk igq¡prk gh gS] fdUrq
mu O;fDr;ksa dks fof'k"V ykHk gksrk gS ftudh nqdku&edku vkfn lEifÙk ml lM+d osQ fdukjs gksrh gSA bu
lq/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 ljdkj
bl 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 dj
nsA ,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 vkSj
bl 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 tkrh
gSaµ
(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 gksus
okys 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;k
tkrk 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 osQ
fgr osQ fy, [kpZ dh tkrh gSA
(2) vfuok;Z va'knku (Compulsory Contribution)µdj dh rjg fo'ks"k dj&fu/kZj.k Hkh ,d
vfuok;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 okyh
vk; ljdkj osQ lkekU; mís';ksa dh iwfrZ esa yxkbZ tkrh gS] fdUrq fo'ks"k dj&fu/kZj.k ;k fo'ks"k mxkgh
osQ :i esa lekIr gksus okyh vk; fof'k"V LFkkuh; lq/kjksa (special local improvement) esa
yxkbZ tkrh gSA

(2) fu/kZj.k dk vk/kj (Basis of Assessment)µdj dks yxkus osQ vk/kj vusd gks ldrs gSa] tSls uksV
fd vk;] O;;_ lEifÙk dk ewY; vkfn_ fdUrq fo'ks"k dj&fu/kZj.k ;k fo'ks"k mxkgh dks yxkus dk
vk/kj osQoy ,d gksrk gS] og gS ykHk (benefit)A vU; 'kCnksa esa] fo'ks"k dj&fu/kZj.k izkIr gksus
okys 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 oqQN
iw¡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 Hkh
bl n`f"V ls fHkUu gSa D;ksafd dherksa dh vnk;xh ,sfPNd gksrh gS tcfd fo'ks"k dj&fu/kZj.k dh
vnk;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'; fdlh
vuqfpr 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 fd
vnkyrksa }kjk yksxksa ij blfy, fd;s tkrs gSa fd os fuf'pr frfFk dks vnkyr esa mifLFkr gksus esa vliQy jgs
vFkok 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/dkjh
fu;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;fDr
dh cSad esa tek /ujkf'k;k¡ rFkk vU; lHkh lEifÙk;k¡ ljdkj osQ vf/dkj esa pyh tkrh gSaA lEifÙk ij dCts osQ
bl vf/dkj (escheat) osQ vUrxZr] ljdkj Hkax dh xbZ f'k{kk laLFkkvksa vFkok vU; U;klksa (trusts) dh
csokjlh lEifÙk (unclaimed property) ij Hkh viuk dCtk dj ldrh gSA ljdkjh vk; dk ;g Hkh dksbZ
egÙoiw.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 ,sls
fof'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; LFkku
izkIr ugha gSA izkphu dky dh jktdh; O;oLFkk esa vo'; budks egÙoiw.kZ LFkku izkIr Fkk tcfd jktk] uokc
rFkk tkxhjnkj vkfn 'kkld viuh iztk ls ûtjkus* 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 vkSj
budks 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;

yksd foÙk
uksV 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 vFkok
dk;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 rFkk
j[k&j[kko (maintenance)A vr% ;s vuqnku 'krZjfgr (unconditional) Hkh gks ldrs gSa vFkok osQoy oqQN
fof'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 jgsA
rFkkfi] mfpr ;g gksxk fd bl oxhZdj.k dks NsM+k u tk;s] vU;Fkk laln osQ izfr tckonsgh rFkk lekt osQ izfr
mÙkjnk;hrk osQ tks Bksl ykHk blls vc izkIr gksrs gSa] os lekIr gks tk;saxsA ijUrq ljdkj dks ;g vo'; djuk
pkfg;s fd ctV dks [kpks± dh ;ksTkuk dh enksa osQ vuqlkj forfjr djus dh ,d ,slh i``Fko~Q O;oLFkk dh tk;s
ftlls 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;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
• 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 (compulsory
contribution) 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 }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;fDr dj dh vnk;xh ls bUdkj ugha
dj ldrkA
• dj dh vnk;xh] jkT; }kjk O;fDr osQ fy, dh tkus okyh fdlh fo'ks"k lsok ds Hkqxrku osQ fy, ugha
dh tkrh vkSj u dj blfy, vnk fd;k tkrk gS fd djnkrk dks jkT; }kjk dksbZ fof'k"V ykHk iznku fd;k
x;k gSA
• dj izR;sd ukxfjd }kjk ljdkj dks nh tkus okyh og dher gS tks fd og mu lkekU; lkoZtfud
lsokvksa dh ykxr osQ vius ml fgLls osQ cnys esa vnk djrk gS ftls og mi;ksx djrk gSA

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

yksd foÙk

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

bdkbZ—6% dj i¼fr ,oa blosQ lkekU; ekinaM
uksV
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 gSA
vktdy izR;sd ljdkj osQ lkeus ,d egÙoiw.kZ leL;k ;g gksrh gS fd og vius [kpks± dh foÙkh; O;oLFkk
osQ fy, i;kZIr ek=kk esa vk; oSQls izkIr djsaA ljdkj vLFkk;h :i ls rks m/kj }kjk Hkh vk; izkIr dj ldrh
gS] ijUrq oqQN le; ckn rks mUgsa Hkh okfil gh djuh gksrh gSA oqQN ljdkjh vk; ljdkjh m|eksa] iz'kklfud ,oa
U;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

yksd foÙk
uksV 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;ksa 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

6-2 ,Me fLeFk osQ djk/ku fl¼kUr (Adam Smith’s Canons of Taxation) uksV
,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 igyk
fl¼kUr gSA blosQ vuqlkj] ¶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 djrs gSa---A bl fl¼kUr dk vuqdj.k djus ls djk/ku dh lekurk izkIr dh tk ldrh gS vkSj bldh
mis{kk djus ls djk/ku dh vlekurk ;g fl¼kUr ;g Li"V crkrk gS fd ljdkj dks vius O;; dh iwfrZ osQ
fy, 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 ij
vuqikrh 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 vuqikr
dj (proportional taxes) leU;k;iw.kZ gksrs gSaA vr% lekurk osQ fl¼kUr dks ykxw djus osQ fy, mUgksaus
vkjksgh 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] og
fuf'pr gksuk pkfg,] euekuk ughaA dj osQ Hkqxrku dk le;] Hkqxrku dh fof/ rFkk Hkqxrku dh jkf'k vkfn
djnkrk rFkk izR;sd vU; O;fDr dks Li"V gksuh pkfg,A dj osQ ekeys esa] fdlh O;fDr dks tks jde vnk djrh
gS mldh fuf'prrk (certainty) brus egÙo dh ckr gS fd leLr ns'kksa osQ vuqHko osQ vk/kj ij esjk fopkj
gS 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;ksafd
O;fDr dks vfuf'prrk jgrh gS fd mls fdruk dj vkSj fdl le; nsuk gSA blosQ foijhr ljdkj dks vius
ctV 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 ls
fuf'pr&lk gh gksrk gSA bl fLFkfr esa bl fl¼kUr dk dksbZ egÙo ugha gSA ijUrq ;g ckr lS¼kfUrd :i ls gh
lR; gks ldrh gSA tgk¡ rd O;ogkj dk iz'u gS] bl fl¼kUr dh mi;ksfxrk fdlh izdkj Hkh de ugha gksrhA
mnkgj.k osQ fy,] vk;dj dk Hkqxrku] Hkqxrku dh nj rFkk Hkqxrku dk le; vkfn lHkh ckrsa djnkrkvksa o
dj&vf/dkfj;ksa dks vPNh rjg ekywe gksrh gSa ijUrq fiQj Hkh muosQ chp fookn mRiUu gksrs gSa vkSj os vnkyrksa
esa tkrs gSaA ,sls vusd ekeys ns[kus dks feyrs gSa ftuesa dj&vf/dkfj;ksa }kjk djnkrkvksa dks ijs'kku fd;k tkrk
gSA okLro esa ckr ;g gS fd dj dk fu/kZj.k djus esa vusd O;kogkfjd dfBukb;ksa dk lkeuk djuk iM+rk gS
vkSj 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

yksd foÙk
uksV 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 ,slh
jhfr ls olwy fd;k tkuk pkfg, fd mldks vnk djuk djnkrk osQ fy, lcls vf/d lqfo/ktud gksA¸ bldk
vFkZ gS fd dj ,sls rjhosQ ls yxk;k tkuk pkfg, vkSj ,sls le; yxk;k tkuk pkfg, tcfd djnkrk mldk
vR;Ur lqfo/k osQ lkFk Hkqxrku dj losQA mnkgj.k osQ fy,] Hkw&jktLo ;k ekyxqtkjh (land revenue) dks
olwy djus dk loksZÙke le; og gksrk gS tcfd iQly dkVh tkrh gSA blh izdkj] edkuksa osQ fdjk;s ij yxk;k
tkus okyk dj ml le; olwy fd;k tkuk pkfg, tcfd djnkrk dks mls nsus esa lcls vf/d lqfo/k gksA ijks{k
dj brus lqfo/ktud gksrs gSa fd O;fDr dj osQ Hkqxrku dh rqyuk esa oLrqvksa dh dherksa osQ :i esa vf/d
lqfo/ktud ekurs gSaA mi;ksxh oLrqvksa dh rqyuk esa foykflrkvkssa dh oLrqvksa ij yxk;s x;s dj vf/d
lqfo/ktud gksrs gSaA
vkykspuk (Criticism)µfLeFk us mu djksa dk Hkh dkj.kksa lfgr mYys[k fd;k ftudks fd cM+h lqfo/k osQ
lkFk ,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 dks
ftl :i esa mUgsa nsuk iMrk gS og cgqr lqfo/ktud gksrk gSA¸ bu djksa dk Hkqxrku miHkksDrk osQ fy, lqf/ktud
gksrk gS D;ksafd og /hjs&/hjs tc&tc oLrq,¡ [kjhnrk gS rks oSls&oSls gh og FkksM+k&FkksM+k dj vnk djrk jgrk
gS 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 bl
izdkj yxk;k rFkk olwy fd;k tkuk pkfg, fd mlosQ }kjk jkT; osQ dks"k esa ftruk /u vk;s] yksxksa dh tsc ls
mlosQ vykok iQkyrw /u de ls de ek=kk esa fudysA¸ bl fl¼kUr dk mís'; gS fd dj&olwyh dh iz'kklfud
ykxr 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"k
ls 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_ ftudk
osru gh bruk gksxk fd dj osQ :i esa izkIr /ujkf'k dk dkiQh cM+k Hkkx rks mlesa rks [kpZ gks tk;sxk vkSj fiQj
jkT;&dk;Z osQ fy, djnkrkvksa dks igys ls vf/d dj nsuk iM+sxkA vr% ;g vko';d gS fd dj olwy djus
dh 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/u
cu 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 ij
tqekZuk 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 vfoosdh
dj vf/dkjh djksa dh pksjh o rLdjh osQ fy, Lo;a gh ,d cM+k vkd"kZ.k cuk jgrk gSA vr% dj brus Hkkjh
ugha 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 Hkh
djnkrkvksa 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

uksV
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 dks
NksM+dj vU; lHkh fl¼kUr dj&uhfr dk dksbZ fuf'pr vk/kj fufeZr ugha djrsA bUgsa fl¼kUr u dgdj
dj&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;kZIr
egÙoiw.kZ ekuk gSA izksisQlj f'kjkt osQ erkuqlkj] ,Me fLeFk osQ i'pkr~ ¶dksbZ Hkh fo}ku djksa osQ fu;eksa dks
brus 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 ls
lEcfU/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 fl¼kUr
fuEufyf[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 igyk
LFkku mRikndrk vFkok mRikfnrk osQ fl¼kUr dks fn;kA vU; 'kCnksa esa] ¶loZizFke djk/ku dks mRiknd gksuk
pkfg,A¸ Li"V gS fd csLVsfcy us dj dh mRikndrk dks loksZPp egÙo iznku fd;kA dj dh mRikndrk nks izdkj
ls izkIr dh tk ldrh gSA loZizFke] dj ,slh gksuk pkfg, tks ljdkj osQ lapkyu osQ fy, ;Fks"V ek=kk esa /u
ns losQA csLVsfCky osQ 'kCnksa esa] ¶jktLo O;oLFkk dk eq[; mís'; jkT; osQ [kpks± osQ fy, vk; izkIr djuk gksrk
gS] 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 djs
vkSj 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.kZ
cryk;kA mUgksaus dgk fd dj ,sls gksus pkfg, fd ljdkj dh vko';drkvksa osQ vuqlkj muesa ?kVk&c<+h dh tk

yksd foÙk
uksV losQA ljdkj dks vdky ;k ck<+ dk lkeuk djus osQ fy, rFkk ;q¼] fodkl dk;ks± ,oa vU; lEHkkfor dkj.kksa
osQ fy, vf/d /u dh vko';drk gks ldrh gSA bl fLFkfr esa ljdkj osQ lk/uksa esa rsth ls o`f¼ osQoy rHkh
dh tk ldrh gS tcfd mldh dj i¼fr ykspnkj (elastic) gksA mnkgj.k osQ fy,] lEifÙk rFkk oLrqvksa ij
yxk;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 ykHkksa
osQ ckjs esa igys ls gh dkiQh fookn cuk jgk gSA ,d&dj yxkus osQ lEcU/ esa fopkjdksa }kjk le;≤ ij
vusd izLrko fd;s tkrs jgs gSaA mnkgj.k osQ fy, fiQft;ksozsQV~l (physiocrates) us Hkwfe osQ vkfFkZd yxku
ij gh ,d&dj yxkus dk lq>ko fn;kA blh izdkj] osQoy vk; ij gh ,d&dj yxkus osQ lEcU/ esa vusd roZQ
fn;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 dfBu
rFkk [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 lEHkkouk
gSA 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/ku
dh 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 oxZ
jkT; dh vk; esa viuk ;ksxnku dj losQA ,d&dj i¼fr dh rqyuk esa lkekU;r% cgq&dj i¼fr dks izeq[krk
nh tkrh gSA ijUrq djksa esa vR;f/d fofo/rk (multiplicity) dk gksuk Hkh mfpr ugha ekuk tkrk] D;ksafd
vR;f/d fofo/rk ferO;f;rk rFkk mRikndrk osQ fl¼kUrksa osQ fo#¼ iM+rh gSA ;fn djksa dh la[;k cgqr vf/d
gqbZ rks mldk ifj.kke ;g gksxk fd muesa izR;sd dj FkksM+h&FkksM+h gh vk; iznku djsxk ftlls muosQ laxzg dh
ykxr 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 gksxk
fd 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'kklu
dh dk;ZoqQ'kyrk cuk;s j[kus osQ fy, ;g vko';d gS fd dj lhfer ek=kk esa yxk;s tk,¡ fdUrq
izks- 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¡xk
fd vPNh dj&i¼fr og gS tks yksxksa dh vifjfer la[;k ij cgqr gYdk ncko Mkys vkSj Hkkjh ncko fdlh
ij 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] rkfd
mlosQ fdlh ,d Hkkx dks vf/d {kfr u ig¡qpsA vr% fu"d"kZ :i esa dgk tk ldrk gS fd ,d vPNh
dj&i¼fr cgqfo/ djk/ku (multiple taxation) osQ fl¼kUrksa ij vk/kfjr gksuh pkfg,] fdUrq ,slk djus esa
mRiknd 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';] Hkqxrku
dk le;] dj&fu/kZj.k dk rjhdk rFkk vk/kj vkfn lHkh ,sls gksus pkfg,¡ fd izR;sd djnkrk mudks vklkuh ls

le> losQ rFkk mudk ikyu dj losQA Li"V gS fd ;g fl¼kUr djnkrk dh vusd dfBukb;ksa dks nwj djrk uksV
gS 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) vPNh
dj&i¼fr dk ,d egÙoiw.kZ fu/kZjd rRo gS vkSj og oqQ'kyrk vklkuh ls rHkh ykbZ yk ldrh gS tcfd
dj&i¼fr dkiQh ljy gksA tc dj&i¼fr gksxh vkSj mls le>us esa dksbZ dfBukbZ ugha gksxh rks djnkrk dks
fglkc&fdrkc lEcU/h ;k iz'kklfud vFkok vU; fdlh izdkj dh dfBukbZ dk Hkh lkeuk ugha djuk iMs+xkA
iQyLo:i] ljdkj osQ fy, dj&vk; dh olwyh Hkh vklku gks tk;sxhA vr% djk/ku osQ bl fl¼kUr dks viukus
ls 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 ls
ljdkj tc Hkh dksbZ u;k dj yxk;s ;k iqjkus djksa esa o`f¼ djs rks ;g ns[kk tkuk pkfg, fd djnkrkvksa ij mldh
D;k izfrfozQ;k gksrh gSA dHkh&dHkh ,slk izrhr gksrk gS fd dksbZ dj ok¡Nuh; Hkh gS vkSj mlesa ,d vPNs dj
dh 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 ugha
fd;k x;k ftl :i esa ykxw fd;k tkuk pkfg,A vr% yksdrU=kh; ns'kksa esa] tgk¡ fd turk dh bPNkvksa dk vknj
fd;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 ,slk
gksuk 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 mUgha
oLrqvksa ij yxk;k tkuk pkfg, ftuls miHkksÙkQkvksa dks cpr izkIr gks jgh gks rkfd mu oLrqvksa ij dj yxkus
osQ i'pkr~ Hkh miHkksÙkQkvksa dk vkd"kZ.k cuk jgsA (ii) ljdkj dks mUgha oLrqvksa ij dj yxkuk pkfg, ftu ij
dj osQ dkj.k ls miHkksDrk cpr osQ R;kx ls vf/d ljdkj dks vk; izkIr gks rHkh vf/dre dY;k.k izkIr gksxkA
bl rF; dks layXu fp=k ls vklkuh ls Li"V fd;k tk ldrk gSµ
Y
K
lhekUr mi;ksfxrk@dher
P1 G
T
P
H
O O1 O2 X
oLrq dh ek=kk

yksd foÙk
uksV eku yhft;s D lhekUr mi;ksfxrk oozQ gSA dj yxkus ls iwoZ djnkrk oLrq dh OP dher ij OQ ek=kk izkIr
djrk gSA eku yhft;s izfr bdkbZ dj yxk;k tkrk rks dher Bhd dj dh ek=kk osQ cjkcj vFkkZr~ OQ1 gks tkrh
gS rFkk ek=kk ?kVdj OQ1 gks tkrh gSA bl fLFkfr esa dj ls izkIr vk; GHPP1 gS tks dj dh ek=kk rFkk oLrq
dh ek=kk dk xq.kuiQy gSA bl fLFkfr esa miHkksÙkQk dh vk; GPPT1 gSA vr% fo'kq¼ gkfu GHT gSA la{ksi esa
ge 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.k
rhu 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 tkuk
pkfg, A
bl lEcU/ esa izks- osQuu us Bhd dgk gS fd ;s dksbZ ekSfyd fl¼kUr (fundamental principle) ugha gSa
cfYd osQoy bl ckr dks dgus dk dk nwljk rjhdk gS fd lekurk] mRikndrk rFkk ferO;f;rk djk/ku osQ
vk/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 osQ
lEcU/ esa oqQN fu;e cuk;s tk;saA bl lEcU/ esa izks- f'kjkt dk ;g dguk Bhd gh gS fd ¶dksbZ Hkh cqf¼eku
O;fDr vc rd djk/ku osQ fl¼kUrksa dks buls Li"V vkSj ljy fu;eksa osQ :i esa j[kus esa mruk liQy ugha gqvk
ftruk fd ,Me fLeFkA mlosQ rhoz vkSj fo'kky efLr"d us vius ls iwoZ dh lHkh tk¡p ,oa [kkstksa dks fcYoqQy
gh 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 gh
mUgksaus] 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 ugha
gSA csLVsfcy rFkk vU; ys[kdksa us djk/ku osQ ftl fl¼kUrksa dk izfriknu fd;k gS mUgsa Hkh ,d vPNh dj
i¼fr 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 esa
de 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/d
ek=kk dh ferO;f;rk dks de ek=kk dh lekurk osQ eqdkcys vf/d egÙo iznku fd;k tkuk pkfg, vFkok
vf/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 osQ
iz'kklu dks liQy cukuk dj&i¼fr dj eq[; mís'; gksrk gS] ;fn de ek=kk dh lekurk ,oa lqfo/k dks
mRikndrk 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 fLeFk
ls ysdj vk/qfud vFkZ'kkfL=k;ksa osQ djkjksi.k osQ fl¼kUrksa osQ lEcU/ esa tks foospuk dh x;h gS mu lHkh rF;ksa
ls ,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

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 [kjkc uksV
gksrk 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 ij
vuqfpr 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 dh
izfrfozQ;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 fHkUu
gksaxhA
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 ;q¼
tSls 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 tkrkA
rFkkfi] 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 osQ
vax osQ :i esa gh ns[kk tkuk pkfg,] vis{kko`Qr blosQ fd mUgsa vusd ijLij vlEcfU/r djksa osQ :i esa gh
ns[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;k
gSA bldk fu.kZ; dj&O;oLFkk osQ vU; djksa ls mlosQ ykHkksa o gkfu;ksa dh rqyuk djosQ fy;k tk ldrk gSA
mnkgj.k osQ fy,] i`Fko~Q :i esa dksbZ Hkh dj vPNk ;k cqjk oSQlk Hkh gks ldrk gSA ijUrq dj&i¼fr osQ ,d
vax osQ :i esa mldh fLFkfr Bhd blls mYVh gks ldrh gS] D;ksafd dj&i¼fr osQ ,d vax osQ :i esa gks ldrk
gS ;g vU; djksa osQ cqjs izHkkoksa dks nwj dj ns vFkok vU; djksa osQ oqQN vok¡Nuh; ifj.kkeksa dks vkSj Hkh c<+k
nsA dksbZ dj&i¼fr esa vko';d lUrqyu Hkh LFkkfir dj ldrk gS vFkok ;g orZeku lUrqyu dks fcxkM+ Hkh
ldrk gSA fo/k;dksa ,oa 'kkldksa osQ le{k ;g ,d eq[; leL;k fo|eku jgrh gS fd lUrqfyr] ,dhÑr rFkk
le:i dj&i¼fr dk fuekZ.k oSQls fd;k tk, vkSj bl leL;k dk lek/ku osQoy rHkh gks ldrk gS tcfd
dj&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

yksd foÙk
uksV Y
T2
T3
T1
lhekUr lkekftd R;kx

b
r`rh; dj
a
f}rh;
dj
çFke
dj
O Y1 Y2 X
dj jktLo
fdlh ,di{kh; djkjksi.k dh rqyuk esa ljdkj dks djksa ls ,d iw.kZ feys&tqys :i ls vf/d vk; izkIr gksrh
gSA la{ksi esa ;g dgk tk ldrk gS fd ljdkj dks vf/d jktLo izkIr djus osQ fy, dj&i¼fr osQ vk/kj dks
vf/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 tk
ldrk 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 igys
jktLo izkIr djus osQ fy, izFke dj dk lgkjk ysxhA jktLo izkIr djkus osQ fy, dj dh ek=kk esa o`f¼ djsxh
fdUrq a fcUnq osQ i'pkr~ izFke dj dk lhekUr lkekftd R;kx f}rh; dj ls vf/d gks tk;sxkA bl fLFkfr esa
ljdkj 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 ls
vf/d gksxkA ,slh fLFkfr esa ljdkj vf/d jktLo izkIr djus osQ fy, r`rh; dj yxk;sxhA bl izdkj Li"V gS
fd 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 ij
Hkkjh cks> Mkyus osQ fy, fd;k tk ldrk gSA ,sls Hkh dj yxk;s tk ldrs gSa tks fd fuEu vk; okys oxks± rd
igq¡p losaQA dj dksbZ ls Hkh yxk;s tk,¡] ijUrq mudk pquko rd lqfu;ksftr lkekftd uhfr osQ vuqlkj fd;k tkuk
pkfg,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 lHkh
leL;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 dh
iwfrZ dk Hkh lk/u ekuk tkuk pkfg, tSls fd /u dk iqufoZrj.k djkuk rFkk vk; dh vlekurkvksa dks de
djukA ljdkjh lsokvksa dh foÙkh; O;oLFkk djus osQ fy, Hkh djk/ku dk mi;ksx fd;k tk ldrk gSA bldk
mi;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 lkekftd
dY;k.k esa o`f¼ gksrh gSA bl izdkj] vPNh dj&i¼fr og gS tks ns'k dks vf/dre lkekftd ykHk iznku djus
osQ 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 osQ
U;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 tkus
okyh lsok dh ykxr }kjk fd;k tkuk pkfg,]

(2) ykHk fl¼kUr (Benefit Theory)µdjk/ku dk eki izR;sd djnkrk dks ,slh lsok ls izkIr gksus uksV
okys 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 dh
lkeF;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
lkFk jkT; dh vk; esa Lo;eso o`f¼ gksrh jgsA

yksd foÙk
uksV (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 lHkh
izdkj osQ dj lUrqfyr ,oa lefUor (co-ordinated) rjhosQ ls yxk;s tkus pkfg,¡A izR;{k rFkk ijks{k djksa
dj&i¼fr esa leqfpr LFkku feyuk pkfg, rkfd okafNr ek=kk esa vk; dk izfriQy izkIr gks losQ vkSj mRiknu
rFkk miHkksx ij dksbZ izfrowQy izHkko Hkh u iM+s vusd ,sls YkkHk gSa tks izR;{k djkasa (direct taxes) esa ik;s tkrs
gSa] 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 osQ
fy, 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 dksbZ
izfrowQy izHkko Mkys fcuk] vf/dre ljdkjh vk; izkIr djus osQ fy, izR;{k rFkk ijks{k nksuksa gh izdkj osQ dj
yxk;s tkus pkfg,¡A
blh izdkj] vPNh dj&i¼fr dks osQoy vkjksgh (progressive) vFkok osQoy vuqikrh (proportional) djksa
ij gh fuHkZj ugha jguk pkfg,A bu nksuksa gh izdkj osQ djksa osQ vius xq.k rFkk nks"k gSaA vr% fdlh Hkh vPNh
dj&i¼fr osQ fy, ;g vko';d gS fd vFkZO;oLFkk rFkk lEiw.kZ leqnk; osQ fgr esa bu nksuksa gh izdkj osQ djksa
dk 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 gh
vuko';d tksj ugha fn;k tkrk cfYd ,d lUrqfyr jhfr ls ,oa rky&esy osQ lHkh dj bl izdkj yxk;s tkrs
gSa rkfd lEiw.kZ lekt ls gh vk; izkIr gks losQ vkSj miHkksx] mRiknu rFkk lEiw.kZ ns'k osQ vkfFkZd fodkl ij
mudk 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 vkfFkZd
mPpkopu ij fu;U=k.k] iw.kZ jkstxkj dh LFkkiuk] nh?kZdkyhu xfrghurk dh izo`fÙk;ksa dk ns[kuk] ladVdky esa
eqnzk&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;k
tkuk 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 bUgsa
vklkuh ls le> losQ A
(ii) djksa dk Hkqxrku ,oa olwyh osQ lEcU/ esa ljdkjh de ls de gksuk pkfg,A dj uhfr ,oa dj
olwy 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 djuk
pkfg,A bl lEcU/ esa oqQ'ky iz'kklu vf/d lgk;d fl¼ gks ldrk gSA f'kfFky iz'kklu ,oa
vyksdfiz; 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 rFkk
m|ksx osQ fodkl esa ck/d ugha curh vPNh dj&i¼fr dk <¡kpk bl izdkj cuk;k tkuk pkfg, ftlls fd og
vfrfjDr ;k iQkyrw lk/uksa dks vFkZO;oLFkk ls vyx dj ns rFkk yksxksa dh dke djus] cpr djus o fuos'k djus
dh ;ksX;rk ij bldk izR;{k ;k ijks{k :i ls dksbZ izfrowQy izHkko u iM+sA dj&i¼fr ,slh gksuh pkfg, tks lnk
mRiknu&o`f¼ dks izksRlkgu ns vFkkZr~ og yksxksa dks dke djus] cpr djus rFkk fuos'k (invest) djus osQ fy,

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.k uksV
ls 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+ gh
dk;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
ôsQoy vk; osQ fy, djk/ku* bl fopkj dks vc ,slk eè;dkyhu ukjk le>k tkrk gS tks fd orZeku n'kkvksa
esa drbZ Hkh ykxw ugha gksrkA dgk tkrk gS fd orZeku le; esa djk/ku dk mi;ksx oqQN lkekftd y{;ksa dh
izkfIr osQ ,d vL=k osQ :i esa fd;k tk ldrk gS] tSls fd vk; dh vlekurkvksa dks nwj djuk] lkèkuksa dks
mRiknd mi;ksxksa dh vksj dks eksM+uk rFkk leqnk; osQ lkekftd dY;k.k esa o`f¼ djukA tks dj] vk; dks
O;fDr;ksa osQ ikl ls ljdkj dh vksj dks LFkkukUrfjr dj nsrs gSa muls gks ldrk gS fd xSj&ljdkjh miHkksx rFkk
fuos'k (investment) dk Lo:i gh cny tk, vkSj ;g fLFkfr jk"Vh; vk; dk Lrj m¡Qpk mBkus esa lgk;d
fl¼ gks ldrh gSA vr% fu"d"kZ osQ :i esa dgk tk ldrk gS fd vPNh dj&i¼fr og gS tks jk"Vh; vk; dh
o`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 vfUre
fu/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 vliQy
jgsA
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, Hkh
ljdkj dks /u dh vko';drk gksrh gS vkSj djk/ku vk; dh vlekurk,¡ nwj djus] lkekftd U;k; ykus dk
egÙoiw.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 dh
miyC/rk (availability of resources) ls gh gSA fdlh Hkh ns'k dk vkfFkZd dY;k.k bl ckr ij fuHkZj gksrk
gS fd ;s miyC/ lk/u oSQls izkIr fd;s tkrs gSa rFkk mudk mi;ksx fd;k tkrk gSA ;g gks ldrk gS fd fdlh
ns'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 gS
tcfd 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=kk
de 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 osQoy
rHkh mYys[kuh; vuqowQy izHkko Mky ldrh gS tcfd mls cqf¼eÙkkiw.kZ fofHk=k enksa ij [kpZ dj fn;k tk,A bl
izdkj] 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; iznku
djs] vfirq vk; rFkk /u osQ forj.k esa ikbZ tkus okyh vlekurkvksa dks nwj djosQ ns'k osQ vkfFkZd dY;k.k esa
Hkh 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/kjHkwr
vko';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

yksd foÙk
uksV vFkZO;oLFkk esa dj&iz.kkyh dk Lo:i bl izdkj dk gksuk pkfg, ftlls fd ogk¡ vkfFkZd fLFkjrk ,oa iw.kZ jkstxkj
dks cuk;s j[kus esa lg;ksx fey losQA fdUrq fodflr vFkZO;oLFkk dh dj&iz.kkyh fodkl'khy vFkZO;oLFkk osQ
fy, mi;qÙkQ ugha ekuh tkrh gSA D;ksafd fodkl'khy vFkZO;oLFkkvksa dh eq[; leL;k vkfFkZd fodkl dh xfr
dks 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.k
fd;k tk losQ rFkk /u vkSj vk; osQ forj.k esa vlekurkvksa esa deh dh tk losQA bl izdkj Li"V gS fd
fodkl'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) dk
dguk 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 gksxh
tcfd 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)µ
fodkl'khy ns'kksa esa iw¡th fuek.kZ dh nj cgqr uhph gksrh gSA blfy, bu ns'kksa esa djkjksi.k dk eq[; mís'; mu
leL;kvksa dk gy djuk gksuk pkfg,A dj uhfr }kjk orZeku miHkksx esa dVkSrh djosQ cprksa esa o`f¼ dh tk
ldrh gSA blosQ vfrfjÙkQ djkjksi.k }kjk lk/uksa dk fofHkUu mRiknd ,oa vuqRiknd {ks=kksa esa iqufoZrj.k djosQ
iw¡th fuekZ.k dh nj esa c<+ksrjh dh tk ldrh gSA
(2) vkfFkZd fodkl dks xfr nsuk (To Accelerate the Economic Development)µfodkl'khy
ns'kksa esa eq[; leL;k vkfFkZd fodkl dh xfr esa o`f¼ djus dh gksrh gSA ,slh fLFkfr esa dj uhfr ,slh fu/kZfjr
djuh pkfg, rkfd ns'k osQ mRiknu esa vf/d ls vf/d o`f¼ dh tk losQA blossQ fy, djkjksi.k ls yksxksa osQ
dke djus dh {kerk ,oa bPNk] cpr ,oa fofu;ksx dh {kerk o bPNk dks c<+kuk vko';d gSA mRiknu o`f¼
osQ 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 dkiQh
vkfFkZd vfrjsd miHkksx tSls vuqRiknd dk;ks± ij O;; dj fn;k tkrk gS ftlls iw¡th fuekZ.k dks gkfu igq¡prh
gSA 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 fujUrj
o`f¼ dj losQA
(4) vkfFkZd fo"kerkvksa dks de djuk (To Minimize the Economic Disequalities)µ fodkl'khy
ns'kksa esa vkfFkZd fo"kerk,¡ vf/d ikbZ tkrh gSaA ljdkj dks pkfg, fd og bl izdkj dh dj&uhfr dk fuekZ.k
djs ftlls ns'k esa vkfFkZd fo"kerk,¡ de ls de dh tk losaQA bl mís'; dh iwfrZ djkjksi.k }kjk dh tk ldrh
gSA vk; ,oa /u esa lekurk ykus osQ fy, izxfr'khy dj uhfr viuk;h tk ldrh gS vFkkZr~ /uh oxZ ij vf/d
nj ls dj yxk;k tk, rFkk fuEu oxZ ij cgqr de vU;Fkk mUgsa NwV nh tk ldrh gSA blosQ vfrfjÙkQ /uh oxZ
ls djksa }kjk izkIr /u dks lkekftd ykHk dh lsokvksa esa O;; djuk pkfg,A

(5) eqnzkLiQhfr ij fu;U=k.k (Control on Inflation)µdjkjksi.k eqnzkLiQhfr dks fu;fU=kr djus dk vpwd uksV
vL=k ekuk tkrk gSA fodkl'khy ns'kksa esa O;; rFkk ghukFkZ izcU/u osQ dkj.k eqnzkLiQhfr dh xEHkhj fLFkfr ikbZ
tkrh gSA bl izdkj dh fLFkfr esa ,d vksj fofu;ksx vkSj vk; esa o`f¼ gksrh gS fdUrq nwljh vksj mRiknu esa ml
vuqikr esa o`f¼ ugha gks ikrh gS ftlosQ ifj.kkeLo:i oLrqvksa dh ek¡x rFkk ewY; nksuksa esa o`f¼ gks tkrh gS vkSj
eqnzkLiQhfr dh fLFkfr mRiUu gks tkrh gSA bldks fu;fU=kr djus osQ fy, bu ns'kksa esa djkjksi.k dk lgkjk fy;k
tkrk gSA dj&iz.kkyh ,slh gksuh pkfg, tks yksxksa dh vfrfjÙkQ ozQ; 'kfDr dks de dj losQ vkSj ,sfPNd cpr
dks c<+kok ns losQA
(6) ;ksX;rkuqlkj va'knku (Contribution according to Ability)µdj&iz.kkyh ,slh gksuh pkfg, fd
lHkh 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 dk
forj.k U;k;iw.kZ gks losQxkA la{ksi esa dgk tk ldrk gS fd dj&iz.kkyh ,slh viuk;h tkuh pkfg, ftlosQ
vUrxZr 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;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
• 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
• 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 djrs
gSa---A bl fl¼kUr dk vuqdj.k djus ls djk/ku dh lekurk izkIr dh tk ldrh gS vkSj bldh mis{kk
djus ls djk/ku dh vlekurk ;g fl¼kUr ;g Li"V crkrk gS fd ljdkj dks vius O;; dh iwfrZ osQ
fy, izR;sd ukxfjd ls mldh ;ksX;rkuqlkj dj olwy djuk pkfg,A

yksd foÙk
uksV • 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 /u
vk;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=kh
LoHkkor% 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&i¼fr
og 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 lger
gSa\ vius fopkj izLrqr dhft,A

1. ,sfPNd 2. 1500 3. ,Me fLeFk 4. gSMys
5. iz'kklfud 6. (v) 7. (c) 8. (l)A


bdkbZ —7% dk;Z&lk/d fl¼kar
uksV
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 olwy
Hkh fd;k tk ldrk gks rFkk ftuls jktLo dh izkfIr Hkh gks losQA fdlh ,sls dj dks yxkuk ftls olwy u fd;k
tk losQ] ,d vFkZghu iz;Ru osQ flok oqQN ugha dgk tk ldrkA bl fl¼kar esa ;g er Hkh fufgr gS fd ljdkj
dks fdlh fopkjkèkhu dj dks viukus esa mlosQ laHkkfor izHkkoksa ij fopkj djus dh vko';drk ugha gSA
vuqekfur izHkkoksa osQ gkfudkjd gksus ij Hkh ;fn dj&jktLo dh mfpr jkf'k izkfIr gks ldrh gks rks ,slk dj
vLohdk;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 osQ
Lrj ij gj ljdkj rFkk gj foèkku&eaMy osQ le{k jktLo&izkfIr osQ vfrfjDr Hkh vusd mís'; jgrs gSa ftuosQ
dkj.k osQoy dk;Z&lkèkdrk osQ vkèkkj ij fdlh dj dks viuk, tkus dh laHkkouk vfr de gksrh gSA blosQ
vfrfjDr 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 ls
ncko Mkys tkrs gSaA bl dkj.k dbZ ckj ljdkj ncko esa vkdj Hkh dj lacaèkh fu.kZ; ys ysrh gSA

yksd foÙk
uksV (2) ;g rF; Hkh è;ku nsus ;ksX; gS fd fdlh ljdkj osQ fy, viuh =kqfV;ksa ij fopkj fd, fcuk dksbZ dj
yxkuk mfpr ugha Bgjk;k tk ldrkA ljdkj dks viuh iz'kklfud =kqfV;ksa rFkk dj olwyus dh ykxr vkfn vusd
igyqvksa 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 laHkkfor
ykHkksa ls oafpr jg tkrk gSA ;g rF; loZekU; gS fd dj vFkZO;oLFkk ij xgjs izHkko Mkyrs gSaA ,slh fLFkfr esa
ljdkj dk iz;Ru ;g gksuk pkfg, fd ;FkklaHko vPNs izHkkoksa esa c<+ksrjh rFkk cqjs izHkkoksa esa deh gksA ;fn dj
iz.kkyh osQ fuekZ.k esa bldk laHkkfor izHkkoksa ij fopkj u fd;k tk, rks ;g lekt osQ fy, vfr gkfudkjd Hkh
fl¼ 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 losQA
ijarq ,sls lHkh ^;ksX;* djksa dks ,d cjkcj u ekudj muesa ls loksZÙke djksa dks pquuk pkfg, ftlls
lekt 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 tk
ldrkA
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 vusd
laHkkfor --------- 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 dgk
tk ldrkA bl fl¼kar esa ;g er Hkh fufgr gS fd ljdkj dks fdlh fopkjkèkhu dj dks viukus esa
mlosQ 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 osQ
Lrj ij gj ljdkj rFkk gj foèkku&eaMy osQ le{k jktLo&izkfIr osQ vfrfjDr Hkh vusd mís'; jgrs
gSa ftuosQ dkj.k osQoy dk;Z&lkèkdrk osQ vkèkkj ij fdlh dj dks viuk, tkus dh laHkkouk vfr de
gksrh gSA
• ;g rF; Hkh è;ku nsus ;ksX; gS fd fdlh ljdkj osQ fy, viuh =kqfV;ksa ij fopkj fd, fcuk dksbZ dj
yxkuk 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 vusd
laHkkfor ykHkksa ls oafpr jg tkrk gSA ;g rF; loZekU; gS fd dj vFkZO;oLFkk ij xgjs izHkko Mkyrs
gSaA

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


yksd foÙk
uksV
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 osQ
laj{k.k osQ dkj.k gh laHko gSA budk vfLrRo fdlh nSoh vkKk dh nsu ugha gSA blfy, ljdkj dk ;g vf/dkj
curk gS fd laifÙk osQ LokfeRo vkSj mÙkjkf/dkfjrk dks ;Fkksfpr fu;fer djs ftlls lekt osQ fgrksa dh j{kk
gks 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'kZu
dh izFkkuqlkj oSxuj dk Hkh ;g fopkj Fkk fd fdlh leL;k dk lekèkku O;fDroknh n`f"Vdks.k ls ugha] izR;qr
lkewfgd] lkekftd vkSj jktuhfrd n`f"Vdks.k ls fd;k tkuk pkfg,A lekt osQoy O;fDr;ksa dk ,d lewg gh
ugha gksrkA bldk ,d viuk vfLrRo Hkh gksrk gS ftls cuk, j[kus dk ,d viuk vkSfpR; gksrk gSA gj ljdkj
dk ;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

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&oèkZu uksV
n'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 osQ
laj{k.k osQ dkj.k gh laHko gSA budk vfLrRo fdlh nsoh vkKk dh nsu ugha gSA blfy, ljdkj dk ;g vfèkdkj
curk gS fd laifÙk osQ LokfeRo vkSj mÙkjkfèkdkfjrk dks ;Fkksfpr fu;fer djs ftlls lekt osQ fgrksa dh j{kk
gks losQA oSxuj osQ fopkjksa dk ml le; rks dkiQh fojksèk gqvk ijarq ;gh fopkj vktdy dh vkèkqfud ljdkjksa
dh jktdks"kh; uhfr;ksa dk ewykèkkj cu pqosQ gSaA vktdy lkekftd vkSj vk£Fkd leL;k,¡ bruh xaHkhj gks xbZ
gSa fd mudks vkaduk rd dfBu gks x;k gSA dksbZ Hkh vkèkqfud ljdkj ,d ewdn'kZd dh Hkkafr lekt dks bu
leL;kvksa osQ gkFkksa ihfM+r ugha ns[k ldrhA bu leL;kvksa osQ lekèkku esa lekt dh lgk;rk djuk bldk ,d
ewy 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 esa
dbZ =kqfV;k¡ Hkh gaSA blesa dj&iz.kkyh dh uSfrdrk vFkkZr dj&Hkkj osQ vkoaVu esa U;k;ksfpr lekurk ij è;ku ugha
fn;k x;kA bl vk;ke osQ vHkko esa dj&iz.kkyh lkekftd] vk£Fkd vkSj jktuhfrd leL;kvksa osQ lekèkku esa
lgk;d cuus osQ LFkku ij mudks l{ke vkSj tfVy cukus dh Hkwfedk fuHkkus yxrh gSA jkW;y deh'ku vkWu
VSDls'ku (dukMk) (Royal Commission on Taxation, Canada) osQ erkuqlkj fdlh Hkh dj&iz.kkyh dk
loksZPp mís'; mlosQ Hkkj dk U;k;ksfpr vkoaVu gh gks ldrk gSA bl U;k;laxfr osQ vHkko esa lekt osQ <k¡ps
dks {kfr Hkh igq¡p ldrh gS rFkk og u"V Hkh gks ldrk gSA ;fn djnkrkvksa osQ eu esa ;g èkkj.kk cSB tk, fd
dj&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 Û;k;laxfr* dk dksbZ
furkar vFkZ ugha yxk;k tk ldrkA nwljh dfBukbZ ;g gS fd cgqèkk bl mís'; dk
dj&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

(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;fDroknh
n`f"Vdks.k ls gksuh pkfg,A
3. dk;Zokgd fl¼kar dh rqyuk esa lkekftd&jktuhfrd dj dk fl¼kar vf/d Lohdk;Z gSA

yksd foÙk
uksV 8-3 lkjka'k (Summary)

• lkekftd&jktuhfrd 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
• 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[k
ldrhA 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 bl
fl¼kar esa dbZ =kqfV;k¡ Hkh gaSA blesa dj&iz.kkyh dh uSfrdrk vFkkZr dj&Hkkj osQ vkoaVu esa U;k;ksfpr
lekurk 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


bdkbZ —9% Hkqxrku lkeF;Z osQ fl¼kar % oLrqijd ,oa O;fDrijd n`f"Vdks.k
uksV
bdkbZµ9: Hkqxrku lkeF;Z osQ fl¼kar % oLrqijd ,oa

O;fDrijd n`f"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

yksd foÙk
uksV 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 vkSj
oLrqijd 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 fodflr
ns'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 fd
lEifÙk 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 rks
ugha 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 ,slk
gksuk lEifÙk dh izÑfr] fLFkfr rFkk mlosQ mi;ksx vkfn ij fuHkZj gksrk gSA mnkgj.k osQ fy,] gks
ldrk gS fdlh O;fDr dk xk¡o esa fLFkr edku dksbZ iznku u djsA ijUrq ;fn ogh edku uxj esa fLFkr
gks 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 fdlh
o"kZ lEifÙk ls dksbZ vk; ugha gksrh gS rks ml lEifÙk ij yxk;s x;s djksa dks U;k;ksfpr ugha ekuk tk
ldrkA bl fLFkfr esa ;g dgk tk ldrk gS fd lEifÙk dks dj vnk djus dh lkeF;Z dh izkjfEHkd
vFkok 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 dj
vnk 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 tkus
okyh 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 cgqr
vf/d ek=kk esa iznku djrh gSA bldk dkj.k ;g gS fd bl izdkj izkIr lEifÙk ls mlosQ ikus okys
dks 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 vPNk
lwpd ekuk tk ldrk gSA ,Me fLeFk lcls igys fopkjd Fks ftUgksaus ;g Lohdkj fd;k Fkk fd vk; gh dj
vnk 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 ifjokj
dh rqyuk esa cM+s vkdkj okys ifjokj esa dj nsus dh lkeF;Z de gksrh gSA mnkgj.k osQ fy,] ;fn vU; ckrsa leku

gksa rks pkj cPpksa ls ;qDr fookfgr ;qxy osQ eqdkcys ,d oqQ¡vkjs ;k vfookfgr O;fDr esa dj nsus dh lkeF;Z uksV
vf/d gksrh gSA
(?k) miHkksx (Consumption)µ;g Hkh dgk tkrk gS fd miHkksx&O;; dks O;fDr dh dj vnk djus dh
lkeF;Z dk eki cuk;k tkuk pkfg,A dHkh&dHkh ;g ns[kk tkrk gS fd lEifÙk vkSj vk; osQ vk/kj ij cuk;s
x;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 ;g
gS 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 djus
dh 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) dk
mi;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 ;k
HkkoukRed n`f"Vdks.k esa] djnkrk dks djksa osQ vnk djus esa ekufld vlUrks"k] d"V rFkk vU; izdkj dh
vlqfo/k,¡ gksrh gSaA bl izdkj djnkrk tc dj dk Hkqxrku djrk gS rks mls R;kx djuk iM+rk gSA ;fn dj&Hkkj
dks 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 o
mlls 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 cjkcj
gksA bl lEcU/ esa MkW- MkYVu dk dguk gS] ¶djkjksi.k osQ izR;sd nzO; osQ cks> dk forj.k bl izdkj ls gksuk
pkfg, fd lc djnkrkvksa ij izR;{k okLrfod Hkkj cjkcj gksA¸1
1. Dalton, op. cit., page 91.

yksd foÙk
uksV fdUrq R;kx dk lEcU/ euq"; dh ekufld n'kkvksa ls gksrk gS ftldks ekiuk lEHko ugha gksrkA vr% fofHkUu
O;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 ?kVrh
pyh tkrh gSA ,slh fLFkfr esa dj dh nwj izxfr'khy gksxhA la{ksi esa] vk; esa o`f¼ osQ lkFk yksxksa dks vf/d dj
pqdkuk gksxkA bldh O;k[;k fp=k }kjk vklkuh ls dh tk ldrh gSA
Rate of taxation
3
2
1
O Income X
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 rhu
izdkj 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 gS
oSls&oSls lhekUr mi;ksfxrk de gksrh tkrh gSA bl izdkj lHkh djnkrkvksa dk R;kx djus osQ fy, Å¡ph nj ij
dj 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 leku
R;kx djuk iM+sA bl izdkj] djk/ku esa U;k;iw.kZ lekurk ykus osQ fy, ;g vko';d gS fd ,d&lh
ifjfLFkfr;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 osQ
ekeys esa fHkUu&fHkUu O;ogkj fd;k tk,] rkfd 'kh"kZ lkE;rk (vertical equity) Hkh izkIr dh tk
losQA vr% fey us ;g roZQ fn;k fd djk/ku osQ okLrfod Hkkj esa lekurk ykus osQ fy, ,d ls rFkk ,d&lh
ifjfLFkfr;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&/hjs
ßkl gksxkA ,sls fLFkfr esa R;kx esa lekurk ykus osQ fy, lekuqikfrd djkjksi.k dk lgkjk ysuk iM+sxkA
Y Y
Rate of taxation
Rate of taxation
2
3
1 2
1
O Income X O Income X
fp=k 2 fp=k 3

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 ;g uksV
fp=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 lhekUr
mi;ksfxrk c<+rh tkrh gSA ,slh ifjfLFkfr esa leku R;kx djus osQ fy, izfrxkeh (Regressive) djkjksi.k yxk;k
tkuk mfpr gksxk] vFkkZr~ vf/d vk; okys de nj esa vkSj de vk; okys Å¡ph nj esa djksa dk Hkqxrku djsaxsA
js[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 dfBu
dk;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 gS
fd 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 vuqikr
esa fuf'pr gksrk gSA nwljs 'kCnksa esa] dj yxkus osQ ifj.kkeLo:i gksus okyh mi;ksfxrk dh gkfu djnkrkvksa dh
oqQy vk; osQ vuqikr esa gksuh pkfg,A bl fLFkfr esa Hkh vf/d vk; okys djnkrk fuEu vk; okys djnkrkvksa
osQ eqdkcys vf/d dj vnk djsaxsA ijUrq vk; osQ izfr R;kx dk vuqikr lHkh osQ fy, cjkcj gksxkA bldks fuEu
izdkj O;Dr fd;k tk ldrk gSµ
A }kjk fd;k tkus okyk R;kx B }kjk fd;k tkus okyk R;kx
=
A dh vk; B 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 izkIr
djrk gSA blosQ vuqlkj] vkjksgh dj osQ <k¡ps dk fuekZ.k djuk Hkh lEHko gS D;ksafd nzO; dh lhekUr mi;ksfxrk
vk; dh o`f¼ osQ lkFk gh (fdlh Hkh vuqikr esa) ?kVrh tkrh gSA bl izdkj Li"V gS fd leku iw.kZ R;kx osQ
eqdkcys 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 dh
vfUre bdkbZ }kjk djk;k tkus okyk R;kx) cjkcj gksuk pkfg,] rkfd leqnk; dk leLr R;kx lEiw.kZ :i esa
U;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 tkuk
pkfg,] 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 dh
ek=kk de ls de gks rFkk lkekftd ykHk vf/dre gksA ;g rHkh lEHko gS fd lHkh djnkrkvksa dk lhekUr R;kx
cjkcj gksA bldks lkj.kh ,oa js[kkfp=k }kjk vxzfyf[kr izdkj ls le>k;k tk ldrk gSµ

yksd foÙk
uksV ekuk rhu djnkrk A, B vkSj C gSa ftuls ljdkj 8 #i;s dj osQ :i esa olwy djuk pkgrh gSA eku yhft;s
buesa 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;k
x;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 rks
A 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% dj
dh 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'kZr
djrs 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 rc
U;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 lhekUr
R;kx Q2N cjkcj gSA
Y A1
B
L M
N
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¡ esa
ls 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 loksZPp
vk; 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 lcls
igys ,sls O;fDr ij yxk;s tkus pkfg, ftldh vk; lokZf/d gks vkSj og blfy, D;ksafd dj yxus ij mls
U;wure R;kx djuk gksxkA bl izdkj] djk/ku osQ }kjk tc mldh vk; ?kVdj lekt osQ nwljs lcls cM+s /uh
O;fDr osQ Lrj rd vk tk,] rks vc bu nksuksa ij gh dj yxkuk vkjEHk dj nsuk pkfg, vkSj og blfy, D;ksafd
tc 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 cjkcj
gksxkA bl izdkj] vc bu nksuksa ij gh dj yxkrs&yxkrs bUgsa lekt osQ rhljs lcls cM+s /uh O;fDr osQ Lrj rd

uhps ys vkuk pkfg,A vkSj ;g izfØ;k ml le; rd tkjh jguh pkfg, tc rd fd vko';d ek=kk esa jktLo uksV
(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 dk
fuekZ.k djrk gSA vr% tSls fd izksñ ihxw us dgk gS fd le&lhekUr R;kx dk vFkZ gS fd] ¶djksa }kjk U;wure
vk; osQ Åij dh lHkh vkenfu;ksa dh pksfV;k¡ dye dj nh tk,¡ vkSj djk/ku osQ i'pkr~ lHkh
O;fDr;ksa osQ ikl leku vkenfu;k¡ NksM+h tk,¡A¸ ;gk¡ ;g Hkh vko';d gS fd U;wure Lrj dh vk;s okys
oxZ dks djk/ku ls eqDr j[kk tk;sA og U;wure Lrj dh vk; bruh vo'; gks fd mlls thou dh vfuok;Z
vko';drkvksa ij fd;k tkus okyk [kpZ iwjk gks tk;sA O;fDr ij dj yxkrs le; mlosQ ifjokj osQ vkdkj dks
Hkh 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;k
tk ldrk gSA1 izR;sd O;fDr tks R;kx djrk gS mldk eki vk; dh ml 'kfDr ls fd;k tkuk pkfg, ftls fd
og 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;Ùk
vk; (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
LM U(Y) − U(Y − T) OP = LM U(Y) − U(Y − T) OP
N U(Y) Q N U(Y) Q A B
(x) leku lhekUr R;kx Equal Marginal Sacrifice)µ

LM da (Y − T) OP = LM d (Y − T) OP
N d (Y − T) Q N d (Y − T) Q
A B
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;kx
vkSj 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 gS
rFkk 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.

yksd foÙk
uksV fp=k esa vk; OZ ;k DC thfodksiktZu (Subsistence) vk; dks crk;k x;k gS ftldh mi;ksfxrk ;gk¡ ugha
n'kkZ;h xbZ gSA ;gk¡ CE oØ ,oa CF oØ Øe'k% vk; ls izkIr oqQy mi;ksfxrk (Total utility) rFkk lhekUr
mi;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 rFkk
lhekUr mi;ksfxrk GF osQ cjkcj izkIr gksxhA blosQ foijhr djnkrk&B dks KJ osQ cjkcj oqQy mi;ksfxrk rFkk
HL osQ cjkcj lhekUr mi;ksfxrk izkIr gksxhA vc eku yhft, MG osQ cjkcj vk;&dj (Income Tax) yxk;k
tkrk gS rks iQyLo:i nksuksa djnkrkvksa dh mi;ksfxrk eas deh vk;sxhA
E
Y K
P1
W
Y X
O U
Total utility
C U I
D
Marginal utility
L
F
O Z M T SV R N K H G
fp=k 5
leku iw.kZ R;kx osQ vUrxZr djnkrk&A, NG osQ cjkcj dj pqdk;sxk rFkk djnkrk&B, TH osQ cjkcj dj
pqdk;sxk vFkkZr~ oqQy dj dh jkf'k MG = NG + TH osQ cjkcj gksxhA ;fn djnkrk&A, NG osQ cjkcj dj
pqdk;sxk rks mldh oqQy mi;ksfxrk esa deh EP osQ cjkcj vk;sxh vFkkZr~ NG = EPA blosQ foijhr djnkrk&B
osQ }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 bl
izdkj oqQy Hkqxrku MG = RG + SH gksrk gSA tgk¡ RG = EW rFkk SH = KUA bl izdkj djnkrkvksa osQ
var fuEu izdkj gksaxsµ
A }kjk fd;k tkus okyk R;kx B }kjk fd;k tkus okyk R;kx
=
A dh oqQy mi;ksfxrk B dh oqQy mi;ksfxrk
W KU
vFkkZr~ =
EI KJ
leku lhekUr R;kx osQ vUrxZr djnkrk&A, VG rFkk djnkrk&B, VH osQ cjkcj Hkqxrku djrk gS vkSj bl izdkj
oqQy Hkqxrku MG = VG + VH osQ cjkcj fd;k tkrk gSA bu voLFkkvksa esa nksuksa djnkrk VN osQ cjkcj lhekUr
R;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

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

;k igyw mPp vk; fuEu vk;
okys oxZ okys oxZ
(d) leku oqQy R;kx U;wure vkjksgh (least progressive) fuEure mPpre
([k) leku vuqikrh R;kx izFke /kj.kk dh rqyuk esa vf/d vkjksgh mPpre fuEure
(x) leku lhekUr R;kx vR;f/d rhoz vkjksgh djk/ku (fuEu vk; mPpre fuEure
okys oxks± osQ fy, dkiQh mPp Lrj dh
dj&NwV lfgr)
buesa dkSu&lh /kj.kk Js"B gS\ ( Which Concept is Superior?)

iz'u ;g gS fd R;kx fl¼kUr ls lEcfU/r bu rhuksa /kj.kkvksa vFkok fopkj/kjkvksa esa dkSu&lh Js"B gS\ ,Me
fLeFk dk rks ;g dguk Fkk fd] ¶O;fDr viuh&viuh lEcfU/r lkeF;Z osQ vuqikr esa va'knku (Contribu-
tion) nsaA¸ bl dFku esa vuqikr (proportion) 'kCn dk vFkZ oqQN ifjfLFkfr;ksa osQ vUrxZr ^lekuiw.kZ R;kx*
ls Hkh fy;k tk ldrk gS vkSj oqQN vU; ifjfLFkfr;ksa osQ vUrxZr ^leku vuqikrh R;kx* ls Hkh fy;k tk ldrk
gSA tsñ ,lñ fey us leku R;kx osQ fl¼kUr dk leFkZu rks fd;k fdUrq ^lekurk* dh Li"V :i ls ifjHkk"kk
ugha dhA ckn esa tc R;kx osQ bu rhuksa fl¼kUrksa dh O;k[;k dh xbZ] rc Hkh fopkjdksa esa bl lEcU/ esa dksbZ
lgefr ugha gqbZ fd R;kx fl¼kUr osQ bu rhuksa igyqvksa esa ls fdls loksZÙke ekuk tk;sA blh izdkj] bl leL;k
ij Hkh dksbZ lgefr ugha gqbZ fd R;kx fl¼kUr dks loksZÙke Nk¡Vh xbZ /kj.kk osQ vUrxZr dj&nj dh vuqlwph (tax
rate schedules) dk fu/kZj.k oSQls fd;k tk,A
Li"V gS fd oqQN izkphu ys[kdksa us rks leku vuqikrh R;kx dk leFkZu fd;k vkSj oqQN us leku oqQy R;kx dkA
fdUrq ihxw ls lc lger vo'; gSa ftlus fd leku lhekUr R;kx dks ¶djk/ku osQ vfUre fl¼kUr¸ osQ :i
esa izLrqr fd;kA mlus bl fl¼kUr dk blfy, leFkZu fd;k] D;ksafd U;wure leLr R;kx (least aggregate
sacrifice) (vFkkZr~ leku lhekUr R;kx) lEiw.kZ leqnk; osQ leku dY;k.k dks vf/dre djus dh ,d
vko';d 'krZ vkSj fdlh Hkh vk/qfud ljdkj dk ;gh eq[; y{; Hkh gksrk gSA vr% igys rks ,toFkZ
(Edgeworth) us vkSj mlosQ i'pkr~ ihxw us ;gh fu"d"kZ fudkyk fd U;wure leLr R;kx gh dj&forj.k
dk loZJs"B fl¼kUr gS] blfy, ugha D;ksafd og le&U;k;iw.kZ gS] cfYd blfy, D;ksafd bldk tUe vf/dre
HkykbZ osQ ewyHkwr mi;ksfxrkoknh fl¼kUr ls gqvk gSA ,toFkZ us ;g Hkh dgk fd leku iw.kZ R;kx vFkok leku
vuqikrh R;kx osQ eqdkcys U;wure R;kx fl¼kUr (least sacrifice principle) dks ykxw djuk vf/d
lqfoèkktud gksxkA gesa vko';drk osQoy ;g tkuus fd gS fd lkekU; lhekUr mi;ksfxrk dh oØ js[kk uhps
tk jgh gS] ;g ugha fd bl js[kk osQ uhps >qdus dh Li"V nj D;k gS\ ijUrq vleku mi;ksfxrk vuqlwfp;ksa dh
ekU;rk ls ca/dj ;g fu"d"kZ fiQj nks"kiw.kZ gks tkrk gSA
fiQj] rhoz vkjksgh djk/ku cprksa ij vkSj mlosQ iQyLo:i ns'k osQ lEiw.kZ mRiknu ij izfrowQy izHkko Mky
ldrk gSA ,toFkZ rFkk izksñ ihxw us Hkh bl ckr dks Lohdkj fd;k fd lekurk ykus osQ fy, viuk;s tkus okys
rhoz mik; oqQy mRiknu ij gkfudkjd izHkko Mky ldrs gSaA vr% mUgksaus lq>ko fn;k fd ,sls izHkkoksa dh O;oLFkk
djus dh n`f"V ls U;wure oqQy R;kx osQ fu;e dh iw.kZ O;k[;k dh tkuh pkfg,A

yksd foÙk
uksV 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 dks
cjkcj djuk cM+k dfBu fl¼ gksxkA nks O;fDr ftudh vk; rFkk ns;rk,¡ (income and liabilities) ,d
leku gksa] ;fn leku dj Hkh vnk djsa rks Hkh ;g gks ldrk gS fd os leku R;kx u dj ik;saA ,slk mudh #fp
rFkk 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 dj
jgk gSA blosQ vfrfjDr] ,d ,slh fLFkfr ij igq¡puk dfBu gS ftuesa fd lHkh O;fDr;ksa dk oqQy R;kx U;wure
gksA 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 lsok
rFkk dfBu Je ls vftZr dh xbZ vk; ls O;fDr dks vf/d mi;ksfxrk ;k rqf"Vxq.k (utility) izkIr gksrh gSA
blosQ vfrfjDr] /u rFkk lEifÙk ls izkIr og vk;] tks fd iz;klksa rFkk dBksj Je ls ,d=k dh xbZ gks] ml
vk; osQ eqdkcys vf/d rqf"Vxq.k iznku djrh gS tks fd mÙkjkf/dkj esa izkIr lEifÙk ls izkIr dh xbZ gksA ijUrq
dj 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;k
gSA 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 lhekar
mi;ksfxrk ;k rqf"Vxq.k osQ ?kVus dh nj dks fcYoqQy Bhd&Bhd eki fy;k tk,A bldk ifj.kke ;g gksxk fd
djk/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 gksus
dh 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 Lrj
ls eè;e Lrj dh vksj c<+rh gS rks eqnzk (vk;) dh lhekar mi;ksfxrk esa deh vkrh gS fdUrq tc vk; eè;e
Lrj ls mPp Lrj dh vksj c<+rh gS rks fuf'pr :i ls ugha dgk tk ldrk fd vk; esa o`f¼ gksus ls lhekar
mi;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;kx
n`f"Vdks.k u osQoy ,d mi;ksxh /kj.kk (concept) gS] vfirq ,d vkn'kZ Hkh gSA O;kogkfjd thou esa bldks
ykxw 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;k
tk ldrk gSA

9-3 oLrqijd ;k cká n`f"Vdks.k (Objective Approach) uksV
R;kx fl¼kUrksa rFkk O;fDrijd n`f"Vdks.k dks ykxw djus esa pw¡fd vusd O;kogkfjd dfBukb;k¡ lkeus vkrh gSa]
vr% oqQN ys[kdksa us fo'ks"kdj vesfjdh ys[kdksa us dj vnk djus dh lkeF;Z dks ekius osQ fy, oLrqijd ;k
cká n`f"Vdks.k dk izfriknu fd;kA izksñ lSfyXeSu us oLrqijd n`f"Vdks.k esa lkeF;Z (ability) dks izdV djus
osQ fy, mRiknd&'kfDr (faculty) 'kCn dk iz;ksx fd;k gSA bl izdkj] bls ^dj vnk djus osQ mRiknd&'kfDr
fl¼kUr* (faculty theory) dh Hkh laKk nh tkrh gSA
R;kx fl¼kUr vFkok O;fDrijd n`f"Vdks.k osQ foijhr] mRiknd&'kfDr dk fl¼kUr djnkrk dh Hkkoukvksa ,oa
mlosQ d"Vksa dh vis{kk mldh djns; {kerk (taxable capacity) osQ nzkfO;d ewY; (money value) dks
n`f"Vxr j[krk gSA bl izdkj] R;kx fl¼kUr osQ leku] mRiknd 'kfDr dk fl¼kUr djnkrk dh euksoSKkfud
Hkkoukvksa ij vk/kfjr ugha gS] vfirq mldh djns; {kerk ij vk/kfjr gS tks fd mldh vk;] lafpr /u rFkk
lEifÙk vkfn osQ }kjk ekih tkrh gSA vr% mRiknd 'kfDr dk fl¼kUr vusd cká rÙoksa ij Hkh fopkj djrk gS
ftuesa djnkrk dh vk; rFkk lEifÙk vkfn Hkh lfEefyr gS tks fd okLro esa fdlh O;fDr dh dj nsus dh ;ksX;rk
dks izHkkfor djrh gSA mnkgj.k osQ fy,] ;g fl¼kUr osQoy vk; dks gh n`f"Vxr ugha j[krk] vfirq bl ckr ij
Hkh fopkj djrk gS fd og vk; vftZr fdl izdkj dh xbZ (vFkkZr~ O;fDrxr ifjJe djosQ vftZr dh xbZ ;k
lEifÙk osQ }kjk)_ vkSj ;fn lEifÙk osQ }kjk vftZr dh xbZ rks og lEifÙk fdl izdkj izkIr dh xbZ] vFkkZr~ D;k
og lEifÙk mÙkjkf/dkj esa izkIr gqbZ Fkh vFkok O;fDrxr iz;klksa ls oafpr dh xbZA fdlh Hkh O;fDr dh mRiknu
'kfDr eq[;r% lekt osQ vkfFkZd <k¡ps ij fuHkZj gksrh gS rFkk mu ykHkksa ij dj vnk djus dh ;ksX;rk dk eki
fd;k tk;s rks vkfFkZd <k¡ps (economic structure) dks rFkk ml vkfFkZd <k¡ps esa O;fDr ftu ykHkksa dks izkIr
djrk gS] mUgsa Hkh n`f"Vxr j[kk tkuk pkfg,A bl izdkj] R;kx fl¼kUrksa osQ O;fDroknh n`f"Vdks.k osQ foijhr]
mRiknd 'kfDr dk fl¼kUr lkekftd rÙo dks vf/d egÙo nsrk gSA
9-4 mRiknd 'kfDr osQ fl¼kUr esa lkeF;Z dk eki

(Index of Ability in Faculty Theory)
mRiknd&'kfDr osQ fl¼kUr osQ vuqlkj] O;fDr dh dj vnk djus dh lkeF;Z dks ekius osQ rhu egÙoiw.kZ
ekin.M gSaµ
(1) djnkrk dh vk;]
(2) djnkrk dh lEifÙk] rFkk
(3) djnkrk dk miHkksx Lrj ;k O;;A
(d) vk; (Income)µvk; ml /ujkf'k dk izrhd gS tks fd ,d fuf'pr vof/ osQ vUrxZr fdlh ifjokj
}kjk fdlh fØ;k (activity) }kjk izkIr dh tkrh gS ftlesa mlosQ }kjk vf/Ñr fVdkÅ miHkksDrk oLrqvksa dk
ewY; Hkh lfEefyr gSA ijUrq ekin.M osQ :i esa osQoy fucy vk; (net income) ij gh fopkj fd;k tkuk
pkfg,A Å¡ph vk; okys O;fDr;ksa ij vf/d dj yxk;k tkuk pkfg, ij fuEu vk; okys O;fDr;ksa ij ;k rks
dj de ek=kk esa yxk;k tk, vU;Fkk fcYoqQy NwV ns nh tk,A fdUrq ekSfnd vk; dks dj lkeF;Z dk mfpr
vk/kj ugha cuk;k tk ldrk] D;ksafdµ
(1) ;g lEHko gS fd nks O;fDr;ksa dh vk; leku gksrs gq, Hkh mudh dj lkeF;Z vyx&vyx gks ldrh
gS D;ksafd ,d dk nkf;Ro nwljs ls vf/d gksA
(2) oqQN O;fDr dBksj ifjJe ls vk; vftZr djrs gSa rks oqQN dh vk; lEifÙk ls gks ldrh gSA ,slh
fLFkfr esa nksuksa dh leku vk; gksrs gq, leku nj ls dj yxk;k tk ldrk gSA

yksd foÙk
uksV ([k) lEifÙk (Property)µlEifÙk rFkk lafpr /u dh ek=kk dks Hkh dj vnk djus dh ;ksX;rk dk ,d
egÙoiw.kZ ekin.M ekuk tkrk gSA bldk dkj.k ;gh gS fd yksxksa dk jgu&lgu dk Lrj osQoy vk; ls gh
izHkkfor ugha gksrk] vfirq lafpr /u rFkk lEifÙk ls Hkh izHkkfor gksrk gSA fdUrq lEifÙk dks ;ksX;rk dk ekid
cukus 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 dk
vk/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 vkSj
ugha 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 gks
tk;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 gS
fd dj vnk djus dh lkeF;Z dk lPpk ekin.M u rks vk; gS vkSj u gh lEifÙkA mudk dguk gS fd yksxksa
dk vkfFkZd dY;k.k ml vk; ij fuHkZj gksrk gS tks fd [kpZ dj nh tkrh gS_ vFkkZr~ vk; ij ugha] cfYd [kpZ
ij fuHkZj gksrk gSA lafpr /u rFkk lEifÙk ml le; rd lUrqf"V iznku ugha dj ldrs tc rd fd mudk mi;ksx
miHkksx 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/d
gSA 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 ftlosQ
ifj.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 ckn
esa fofu;ksx gks tkrk gSA ;fn dj lkeF;Z dk vk/kj miHkksx eku fy;k tk;sxk rks cpr ,oa fofu;ksx
dh 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 osQ
rjhosQ dk iz'u vHkh Hkh fcuk mÙkj fn;s gh jg tkrk gSA okLro esa ckr ;g gS fd izkphu dky esa vko';d
lEifÙk (property) djk/ku dk ,d egÙoiw.kZ vk/kj FkkA ijUrq orZeku le; esa] vk; dks gh O;fDr dh dj
vnk djus dh lkeF;Z dks ekius dk U;k;iw.kZ ekin.M ekuk tkrk gSA vk; dks vk/kj cukus dk ,d ykHk ;g
gS fd blosQ vUrxZr djk/ku dks vkjksgh cukuk ljy gksrk gSA ijUrq O;ogkj esa tc O;fDr dh dj nsus dh
lkeF;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 Ïksr
dk Hkh Hkkjh egÙo gS] vFkkZr~ bl ckr dks Hkh n`f"Vxr j[kk tkuk pkfg, fd vk; O;fDrxr lsokvksa }kjk dekbZ
x;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;k
tk;s rks oqQN vU; ckrksa ij Hkh fopkj fd;k tkuk pkfg, tSls fd ifjokj dk vkdkj] vk; dh fu;ferrk rFkk

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.k uksV
djus 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.k
djus 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 dks
izkFkfedrk nh gSA izks- ihxw us lhekUr R;kx fl¼kUr dk izfriknu dY;k.k dks è;ku esa j[kdj gh fd;kA ,toFkZ
dY;k.k osQ roZQ dks Lohdkj djrk gSA mldk dguk gS fd dY;k.k rc vf/dre gksxk tc lhekUr mi;ksfxrk
leku gksxhA blosQ foijhr] ihxw us U;wure lkewfgd R;kx osQ fl¼kUr dks vf/dre dY;k.k ls lEcfU/r fd;k
gSA okLro esa djkjksi.k dk lerk fl¼kar ,oa dY;k.k fl¼kUr nksuksa gh nks"kiw.kZ gSaA ;s nksuksa fopkj/kjk,¡ gh
laoqQfpr gSa D;ksafd os osQoy ctV osQ djkjksi.k dk gh vè;;u djrh gSaA okLro esa djksa esa U;k;'khyrk dk
vè;;u djrs le; osQoy dj Hkkj dks gh u ysa cfYd mu ykHkksa dks Hkh lfEefyr djsa tks lkoZtfud O;; ls
izkIr gksrs gSaA MkYVu] ihxw ,oa eqlxzso us dj osQ Hkkj rFkk blosQ forj.k dh leL;k esa ljdkjh lsokvksa dks
lfEefyr djosQ bldks U;k; osQ :i esa iznku djus dk iz;kl fd;k D;ksafd dY;k.k dks dj rFkk lkoZtfud
O;; nksuksa gh izHkkfor djrs gSaA tgk¡ dj dY;k.k dks de djrk gS ogk¡ lkoZtfud O;; dY;k.k esa o`f¼ djrh
gSA 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 izkIr
lhekUr mi;ksfxrk cjkcj gksA
(2) lkoZtfud O;; dks ml lhek rd c<+krs jguk pkfg, tgk¡ rd fd bl O;; ls mRiUu gksus okyh
mi;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 vkoaVu
esa U;wure R;kx fl¼kUr] lkoZtfud O;; osQ fu/kZj.k osQ vf/dre ls esy [kkrs gSa vkSj ;s nksuksa gh ctV osQ
lkekU; 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{k
ij lkoZtfud vk; n'kkZ;h x;h gSA A B oØ lkoZtfud O;; ls lekt dks izkIr gksus okys lUrks"k dks iznf'kZr
djrk gSA blosQ foijhr A′B′ oØ djkjksi.k ls mRiUu lhekUr lkekftd R;kx dks iznf'kZr djrk gSA AB oØ
uhps ?kV jgk gS tks ;g crykrk gS fd tSls&tSls lkoZtfud O;; esa o`f¼ gksrh gS] oSls&oSls O;fDr;ksa dks
Y
A
M
Marginal
social
welfare
B
E
O X
Public
A revenue
Marginal
social N
sacrifice
B
X
fp=k 6
1. “Minimum sacrifice approach to be the allocation of taxes is matched by a maximum

benefit approach to the determination of public expenditure and the two are combined
in a general theory of budget planning.” —Musgrave

yksd foÙk
uksV 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`f¼
gksus 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 fcUnq
ij 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 vklkuh
ls v¼Zfodflr ns'kksa esa ykxw fd;k tk ldrk gSA fdUrq ;g Bhd ugha gS D;ksafd v¼Zfodflr ns'kksa dh fLFkfr
eas 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 fl¼kUr
rHkh ykxw fd;k tk ldrk gS tcfd blls vk; o lEifÙk osQ forj.k esa O;kIr vlekurkvksa dks de fd;k tk;sA
tcfd bu ns'kksa dk eq[; mís'; vkfFkZd fodkl gksrk gSA vk; dh vlekurkvksa esa deh djuk xkS.k fo"k; gksrk
gSA bl fo"k; dh iwfrZ esa djnku ;ksX;rk fl¼kUr vf/d lgk;d ugha gksrk gSA bl lEcU/ esa uDlsZ dh fVIi.kh
Bhd 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'kksa
esa 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;{k
dj 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 ugha
gks 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 gks
v¼Zfodflr 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, fdl
n`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

9. lEifÙk osQ fdl ewY; dks vkaduk laHko ugha gS\ uksV
(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;kx
djuk iM+sA bl izdkj] djk/ku esa U;k;iw.kZ lekurk ykus osQ fy, ;g vko';d gS fd ,d&lh
ifjfLFkfr;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 osQ
ekeys 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 esa
vuqikr (proportion) 'kCn dk vFkZ oqQN ifjfLFkfr;ksa osQ vUrxZr ^lekuiw.kZ R;kx* ls Hkh fy;k tk
ldrk gS vkSj oqQN vU; ifjfLFkfr;ksa osQ vUrxZr ^leku vuqikrh R;kx* ls Hkh fy;k tk ldrk gSA
• R;kx fl¼kUr vFkok O;fDrijd n`f"Vdks.k osQ foijhr] mRiknd&'kfDr dk fl¼kUr djnkrk dh
Hkkoukvksa ,oa mlosQ d"Vksa dh vis{kk mldh djns; {kerk (taxable capacity) osQ nzkfO;d ewY;
(money value) dks n`f"Vxr j[krk gSA

• 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

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

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


bdkbZ —10% djk?kkr (dj dk ncko)] dj&foorZu ,oa djkikr (dj dk Hkkj)
uksV
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 foorZu
og izfØ;k gS ftlesa djnkrk vius djHkkj dks nwljs ij Mkyus dk iz;kl djrk gSA bl izdkj] foorZu dk djHkkj
ls 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

yksd foÙk
uksV 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 îhNs 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

3.
--------- og izfØ;k gS ftlesa djnkrk vius djHkkj dks nwljksa ij Mkyus dk iz;kl djrk gSA uksV
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

yksd foÙk
uksV 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 Hksn
fd;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;{k
ekSfnzd 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 ftlls
mRiknd 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;{k
ekSfnzd 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 deZpkjh
viuh vk; ls thou chek] lap;h lkof/ tek] lkekU; Hkfo"; fuf/ vkfn esa 80] 000 ` rd tek djrk gS
rks 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 Hkqxrku
rks dj nsrk gS ijUrq dj osQ Hkkj dks nwljksa ij Vky nsrk gS rks bls dj foorZu dgrs gSaA tSls foØ; dj dh jkf'k
foozsQrk] miHkksDrkvksa ij Vky nsrk gSA blosQ foijhr dj oapu esa djnkrk >wBk fglkc izLrqr djosQ dj pqdkus
ls 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 dk
Hkqxrku 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\


(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 dk
ekSfnzd 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\

yksd foÙk

1. dj 2. ekSfnzd 3. dj foorZu 4. djHkkj
5. djkikr 6. lR; 7. vlR; 8. lR;
9. vlR; 10. lR;A


bdkbZ—11% dj&foorZu dk fl¼kar % laosaQnz.k ,oa foosaQnz.k fl¼kar
uksV
bdkbZµ11: dj&foorZu dk fl¼kar % laoQas nz.k

,oa foosQa nz.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 izfriknu
izQkalhlh 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 Hkkj
dks nwljksa ij Vkyus dk iz;Ru djrk gSA
yksd foÙk
uksV djkjksi.k esa U;k; dh leL;k cgqr egÙoiw.kZ gSA vr% lekt osQ fofHkUu oxks± esa dj dk Hkkj leku :i ls
forfjr 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 izÑfroknh
vFkZ'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;] mldk
vfUre Hkkj Hkwfe ij gh iM+sxk vFkkZr~ vUr esa tkdj dj Hkwfe ij gh osQfUnzr gks tkrs gSaA vr% ljdkj dks vusd
izdkj osQ dj u yxkdj osQoy Hkwfe dh 'kq¼ vk; ij gh dj yxkuk pkfg,A blls dj izfØ;k ljy gksxh rFkk
djksa 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 gksrh
oju~ vU; O;olk; Hkh mRiknd gksrs gSa vr% lekt osQ vU; oxks± ij Hkh dj yxk, tkus pkfg,A blls djksa dk
forj.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 Hkqxrku
vfrjsd 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=kh
oSQukMZ (Canard) vkSj fczfV'k fo}ku eSUliQhYM (Mansfield) us fd;kA ;g fl¼kUr laosQUnz.k fl¼kUr osQ
foijhr 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 oSQukMZ
osQ vuqlkj ftl izdkj 'kjhj dh fdlh ,d f'kjk ls jDr fudkyus ij jDr dh deh osQoy ml f'kjk esa ugha
gksrh oju~ ;g deh iwjs 'kjhj esa iSQy tkrh gS] mlh izdkj ;fn oxZ fo'ks"k ls ljdkj dj olwy djrh gS rks ml
dj dk Hkkj dj foorZu osQ ekè;e ls vU; lHkh oxks± ij forfjr gks tkrk gSA blh lUnHkZ esa
izks- fiQ.Mys f'kjkt eSUliQhYM dks mn~/`r djrs gq, dgrs gSa fd ¶fdlh Hkh LFkku ij yxk;k tkus okyk dksbZ
Hkh dj fdlh >hy esa fxjus okys oaQdM+ dh Hkkafr gksrk gS tks ikuh esa bl izdkj pØ mRiUu djrk gS fd ,d
pØ 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 foofrZr
fd;k tk ldrk gSA okLro esa izR;{k djksa dk foorZu ugha fd;k tk ldrkA nwljs] ;g fl¼kUr dj iSQyus dh
izo`fÙk rks crkrk gS] dj dh ek=kk dks Li"V ugha djrkA rhljs ;g fl¼kUr iw.kZ izfr;ksfxrk dh ekU;rk dks ysdj
pyrk 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 dk
er gS fd mUgha djksa dk foorZu lEHko gS tks dher lkSnksa (Price Transactions) ls lEcfU/r gksrs gSaA ;gh
dkj.k gS fd izR;{k djksa dks blfy, foofrZr ugha fd;k tk ldrk D;ksafd os dher lkSnksa ls lEcfU/r ugha gksrsA
tSlk 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 dksbZ
vfrjsd izkIr ugha gksrk rks og dj dk foorZu djrk gS vkSj ;g foorZu ml le; rd fd;k tk;xk tc rd
fd ,slh fLFkfr iSnk ugha gks tkrh fd mls vkf/D; izkIr gksus yxsA oLrqvksa dk ewY; bruk gksuk pkfg, ftlls
dj 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; ls
dj 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 osQ
Hkkj dks nwljksa ij Vkyus dk iz;Ru djrk gSA dj osQ Hkkj dks nwljksa ij fdl lhek rd Vkyk tk ldrk gS] ;g
vkxs 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 tk
ldrk 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 nwljksa
ij Vkyk tk ldrk gS] tSls foØ; dj miHkksDrkvksa ls olwy fd;k tk ldrk gSA fdUrq ;fn vYidky esa djksa
osQ Hkkj dks ewY; esa 'kkfey djus ls fcØh ij izfrowQy izHkko iM+rk gS rks foozsQrk dj osQ leLr Hkkj dks
miHkksDrkvksa 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;k
tkrk gS rks O;kikjh mldk Hkkj Lo;a lg ysrk gS rFkk miHkksDrkvksa ij mls ugha VkyrkA bldk dkj.k ;g gS fd
NksVh&lh jkf'k osQ fy, og vius xzkgd dks ukjkt ugha djuk pkgrkA fdUrq ;fn dj dh jkf'k vfèkd gS rks
bls 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 jgrk
gSA ftl oLrq ij dj yxk;k x;k gS ;fn mldh ekax ykspnkj gS rks dj dk Hkkj foofrZr ugha fd;k tkrk rFkk
O;kikjh Lo;a Hkkj dk ogu djrk gSA bldk dkj.k ;g gS fd ;fn O;kikjh oLrq dk ewY; c<+krk gS rks miHkksDrk
oLrq 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 nsxk
D;ksafd oLrq dk ewY; c<+ tkus ij Hkh miHkksDrk oLrq dh ek¡x de ugha djsaxsA mnkgj.kkFkZ vfuok;Z oLrqvksa ij
yxk, 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)

yksd foÙk
uksV (ii) tc ek¡x dh yksp iw.kZr;k csykspnkj gks (ed = 0)
Y D
S1
dj dh ek=kk dk lEiw.kZ Hkkx
P1
ozsQrk lgu djrk gS
E1
S
dher
P S1
E
D
S
O Q X
ek=kk
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)

(v) tc ek¡x dh yksp bdkbZ osQ cjkcj gks (ed = 1) uksV
fp=k 1(E)
ek¡x dh fofHkUu yksp dh n'kkvksa esa dj Hkkj dh fLFkfr

Y
ozsQrk dk Hkkj
D
ed >
1 S2
e
d =
1 T3 S1
ed
E3
T2
<1
K3
D3
T1
K2 M3
S2 E2
M2 D2
K1 E1
S1 M1
foozsQrk dk Hkkj
D1
O 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 gksrk
tkrk gS vFkkZr~ ekax dh yksp ftruh de gksxh dj dk Hkkj oszQrk ij mruk gh vf/d gksxk rFkk blosQ foijhr
ek¡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 dks
izHkkfor 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 de
dj nsrk gS ftlls ewY; ugha ?kV ikrsA bl izdkj] ftl oLrq ij dj yxk;k tkrk gS ;fn ml oLrq dh ek¡x
ykspnkj vkSj iwfrZ csykspnkj gksrh gS rks dj dk foorZu ugha fd;k tk ldrkA ;fn oLrq dh ek¡x csykspnkj gksrh
gS rks dj osQ Hkkj dk foorZu fd;k tk ldrk gSA

yksd foÙk
uksV 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;k
gSA
(i) tc iwfrZ dh yksp iw.kZr;k ykspnkj gks (es = ∞)
Y
D lEiw.kZ dj dk Hkkj
ozsQrk lgu djrk gS
S1 E1
P1 S1
S E
P S
T1
dher
D
O Q1 Q X
ek=kk
fp=k 3(A)
(ii) tc iwfrZ dh yksp iw.kZr% csykspnkj gks (es = 0)
Y
D1 lEiw.kZ dj dk Hkkj
D foozsQrk lgu djrk gS
P1 E1
dher
P E
D1
S D
O Q X
ek=kk
fp=k 3(B)
(iii) tc iwfrZ dh yksp bdkbZ ls vf/d gks (es > 1)
Y D1
D S
E1
P1
foozsQrk dk Hkkj gS
dher
E
P T1
ozsQrk dk Hkkj
S D1
K1
D
O Q Q1 X
ek=kk
fp=k 3(C)

(iv) tc iwfrZ dh yksp bdkbZ ls de gks (es < 1) uksV

S
Y D1
D
P1 E1
foozsQrk dk Hkkj
dher
E
P T1 D1
K1 ozsQrk dk Hkkj
S
D
O Q Q1 X
ek=kk
fp=k 3(D)
(v) tc iwfrZ dh yksp bdkbZ osQ cjkcj gks (es = 1)
D1
Y
S
D
P1 E1 foozsQrk dk Hkkj
dher
E nksuksa cjkcj&cjkcj
P T1
D1 lgu djrs gSa
ozsQrk dk Hkkj
S K1
O Q Q1 X
ek=kk
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 Mkyus
dk 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 dh
rqyukRed '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;k
gSA
(5) cktkj esa izfr;ksfxrk (Competition in the Market)µdj osQ foorZu ij bl ckr dk Hkh izHkko iM+rk
gS 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 tk
ldrk gS D;ksafd bl fLFkfr esa dj dk foorZu oLrq dh yksp ij fuHkZj jgrk gSA blh izdkj viw.kZ izfr;ksfxrk
dh 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;k
gSA è;ku jgs iw.kZ izfr;ksfxrk ,oa ,dkf/dkj cktkj dh dkYifud n'kk,¡ gSaA okLro esa viw.kZ izfr;ksfxrk gh ikbZ
tkrh gSA

yksd foÙk
uksV (6) djkjksi.k dk mís'; (Object of Taxation)µoqQN dj bl mís'; ls yxk, tkrs gSa fd mudk foorZu
dj 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 mldk
Hkqxrku 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] ;fn
cktkj esa mldh LFkkukiUu oLrq miyC/ gksrh gS rks dj Hkkj dks ljyrk ls foofrZr ugha fd;k tk ldrkA bldk
dkj.k ;g gS fd tSls gh mRiknd djksa dks oLrq osQ ewY; esa 'kkfey djrk gS ewY; c<+ tkrk gS ftlosQ iQyLo:i
miHkksDrk 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;ksafd
miHkksDrk ,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 ij
yxk, 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 tkrh
gSA
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 ftldk
foospu vxz izdkj gSµ
(i) Øekxr mRifÙk ßkl fu;eµ;fn oLrq dk mRiknu] mRifÙk ßkl fu;e osQ vUrxZr gks jgk gS rks bldk
vk'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 jgrh
gSA 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 yxus
ls iwoZ oLrq dh dher PM gS rFkk dj yxus osQ ckn oLrq dh dher c<+dj P1M1 gks tkrh gSA vr% dher
esa 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

(ii) Øekxr mRifÙk lerk fu;eµ;fn oLrq dk mRiknu] mRifÙk lerk fu;e osQ vUrxZr gks jgk gS rks mRifÙk uksV
?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 rks
blesa ek¡x izHkkfor ugha gksrh vkSj dj dh leLr jkf'k dks ewY; esa feykdj miHkksDrkvksa ij foofrZr fd;k tk
ldrk 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 iwoZ
dher PM osQ cjkcj gS tcfd dj osQ ckn dher P1M1 gks tkrh gSA bl izdkj dj dh ek=kk P1R osQ cjkcj
gSA 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'k
ogu ugha djrk gSA
(iii) Øekxr mRifÙk o`f¼ fu;e (Decreasing Cost)µ;fn oLrq dk mRiknu] mRifÙk o`f¼ fu;e osQ vUrxZr
gks 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
D
S2
Y
S1
P1
dher
P S2
Q
S1
D
O M1 M X
ek=kk
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 yxus
ls iwoZ dher PM osQ cjkcj gS dj dh jkf'k P1R osQ cjkcj gS tcfd dher esa gksus okyh o`f¼ P1Q osQ cjkcj

yksd foÙk
uksV 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 vkSj
ozsQrkvksa 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;k
tkrk gS rks og izk;% Hkkj dks Lo;a lg ysrk gS rFkk mls vius xzkgdksa ij ugha VkyrkA fdUrq tks dj LFkk;h :i
esa 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 dj
osQ Hkkj dks miHkksDrkvksa ij foofrZr djus esa liQy gks tkrk gS D;ksafd og iwath dk fofu;ksx dj mlls ykHk
izkIr dj ysrk gSA fdUrq ;fn mlus igys ls gh O;olk; esa vf/dre iwath yxk j[kh gS rks dj osQ Hkkj dks
miHkksDrkvksa 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 forfjr
fd;k tkuk pkfg,A fdUrq tc rd foÙkeU=kh dks ;g Kku u gks fd djksa dk ekSfnzd Hkkj vUr esa fdl oxZ ij
iM+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 gS
vFkok ugha] ;g tkuus osQ fy, djksa osQ vfUre Hkkj dk vè;;u djuk cgqr vko';d gSA tSls ljdkj ;fn ;g
iSQlyk 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 foiQy
gks tkrk gSA
izks- lsfyxeSu osQ vuqlkj] ¶djksa osQ fofo/ vkfFkZd izHkkoksa dks tkuus osQ fy, Hkh dj Hkkj dk vè;;u
vko';d gSA¸ muosQ gh 'kCnksa esa] ¶dj Hkkj fu/kZfjr dj ysus osQ ckn gh ge fdlh dj osQ O;kid izHkkoksa
osQ 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 ugha
gqbZ gS ftlosQ }kjk dj osQ Hkkj dk lgh vuqeku yxk;k tk losQA fdUrq blosQ ckotwn O;kogkfjd ,oa lS¼kfUrd
nksuksa gh :iksa eas dj Hkkj osQ vè;;u dh mi;ksfxrk gSA dHkh&dHkh dherksa esa ifjorZu osQ dkj.k djksa osQ Hkkj
dks 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 wider
effects of a tax.” —Seligman

gksrkA izks- oSQuu (Cannan) dk er gS fd ¶osQoy ;g tkuuk fd dj dk Hkkj ,d fo'ks"k O;fDr ij iM+rk uksV
gS] 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 ldrkA
bl dj dk foorZu lsok;kstdksa (Employers) ij gh fd;k tk ldrk gS fdUrq lsok;kstd osQoy blfy, vf/d
osru vkSj etnwjh nsus dks rS;kj ugha gksaxs fd Jfedksa dh vk; ij dj yxk fn;k x;k gSA bldk dkj.k ;g gS
fd 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 oLrqvksa
dk ewY; c<+kdj bldk foorZu fd;k tk ldrk gS fdUrq ;g roZQ mfpr izrhr ugha gksrk D;ksafd okLro esa cktkj
esa viw.kZ izfr;ksfxrk ikbZ tkrh gSA viw.kZ izfr;ksfxrk esa O;olk;h ljyrk ls oLrqvksa osQ ewY; esa o`f¼ ugha dj
ldrkA 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 mRiknu
ij 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 ij
dj osQ Hkkj dk vè;;u ge nks [k.Mksa esa djsaxsµizFke] ml lEifÙk ij dj ftldk iz;ksx mRiknu osQ fy, fd;k
tkrk 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 dj
dks foofrZr fd;k tk ldrk gSA tSls dkj[kkus dh bekjr ij dj yxk;k tkrk gS rks mRiknd bls ykxr ekudj
oLrq 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] tSls
Lo;a jgus dk edku] dkj] vkHkw"k.k bR;kfn rks bl dj dk foorZu djuk lEHko ugha gksrk D;ksafd blosQ foorZu
esa 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 oLrq
osQ ewY; esa 'kkfey dj ysrk gS vkSj dj dh jkf'k dks miHkksDrkvksa ij Vkyus esa liQy gks ldrk gS vFkkZr~ djk?kkr
rks foozsQrkvksa ij iM+rk gS fdUrq dj dk Hkkj miHkksDrkvksa ij iM+rk gS] fdUrq bl dFku dk lkekU;hdj.k ugha
fd;k tk ldrk D;ksafd foozsQrk lnSo fcØh&dj dks foofrZr djus esa liQy ugha gksrkA foozsQrk mUgha oLrqvksa
osQ 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 mudk
ihNs dh vksj foorZu djs vFkkZr~ oLrqvksa dk ewY; u c<+kdj Fkksd O;kikjh vFkok mRiknd dks de dher ij
cspus osQ fy, ckè; djsA dHkh&dHkh fcØh&dj dk Hkkj vkaf'kd :i ls ozsQrk vkSj vkaf'kd :i ls foozsQrk ij

yksd foÙk
uksV Hkh iM+rk gS tks miHkksDrkvksa vkSj foozsQrkvksa dh lkSnk djus dh rqyukRed 'kfDr;ksa (Bargaining Power) }kjk
fu/kZfjr gksrk gSA
(4) mRiknu ij djksa dk Hkkj (Incidence of Taxes on Production)µ;g dj oLrqvksa osQ mRiknu ij
yxk;k tkrk gSA mRiknu ij djksa osQ Hkkj dk vè;;u fcØh&dj osQ leku gh gSA tks dj mRiknu ij yxk, tkrs
gSa] mUgsa mRikndksa }kjk oLrq osQ ewY; esa 'kkfey dj fy;k tkrk gS vkSj mUgsa miHkksDrkvksa ij Vky fn;k tkrk gSA
izks- 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 vUrxZr
mRiknu dj (Excise Duty) vkrs gSaA ;s dj ifjorZu'khy ykxr (variable cost) osQ leku gksrs gSa
rFkk bUgsa oLrq osQ izfr bdkbZ ykxr esa tksM+k tk ldrk gSA fdUrq bu djksa dks fdruh lhek rd
foofrZr 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 jgrs
gSa 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 tk
ldrk gS vFkok ugha] ;g foorZu osQ fo#¼ cpko dh 'kfDr ij fuHkZj gksxkA cpko dh 'kfDr ekax
vkSj 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{k
dj gksrs gSaA lkekU; :i ls vk;kr djksa dk Hkkj miHkksDrkvksa ij iM+rk gS D;ksafd vk;krdrkZ vk;kfrr oLrqvksa
dk 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 foofrZr
ugha 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 gksrh
vkSj ,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;kZr
djksa osQ Hkkj dks fu;kZrdrkZ] vk;krdrkZ vkSj fons'kh miHkksDrkvksa osQ chp forfjr fd;k tk ldrk gSA ;fn fu;kZr
dh tkus okyh oLrq dh ek¡x ykspnkj gS rks fu;kZr dj dk Hkkj fu;kZrd ij iM+rk gSA blosQ foijhr] ;fn fu;kZr
dh tkus okyh oLrq dh ek¡x csykspnkj rFkk vf/d rhoz gS rks fu;kZr dj dk Hkkj vk;kr djus okys ns'k osQ
miHkksDrkvksa ij iM+sxkA ;fn fu;kZrd ns'k dk oLrq ij ,dkf/dkj gS vkSj fo'o esa vusd ns'k mlosQ xzkgd gksrs
gSa 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 osQ
O;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; dj
dh 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 gSA
ijUrq oqQN ifjfLFkfr;ksa esa bl dj dks foofrZr fd;k tk ldrk gS] tSls ;fn ,d MkWDVj osQ O;olk; ij dj
yxk;k tkrk gS rks og bl dj dks ejhtksa ls yh tkus okyh iQhl ij foofrZr dj ldrk gS fdUrq ,d izkè;kid
ij yxk, x, O;olk; dj dks foofrZr ugha fd;k tk ldrkA bl izdkj O;olk; dj dk foorZu O;olk; dh
izÑfr ij fuHkZj jgrk gSA


6. vk; ij yxk, tkus okys djksa esa vk;&dj] vfrfjDr ykHk dj] fuxe dj] iw¡th ykHk dj vkfn dk
lekos'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 izHkko
iM+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 oSQukMZ
osQ vuqlkj ftl izdkj 'kjhj dh fdlh ,d f'kjk ls jDr fudkyus ij jDr dh deh osQoy ml f'kjk
esa ugha gksrh oju~ ;g deh iwjs 'kjhj esa iSQy tkrh gS] mlh izdkj ;fn oxZ fo'ks"k ls ljdkj dj olwy
djrh 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 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
• 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
• tc fdlh oLrq ij dj yxk;k tkrk gS vFkok iqjkus dj dh nj esa o`f¼ dh tkrh gS rks djnkrk ml
dj 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 ekax
ykspnkj 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 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 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 og
nwljksa 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 'kfDr
ij fuHkZj gksxkA cpko dh 'kfDr ekax vkSj iwfrZ dh yksp esa izfrfcfEcr gksrh gSA

• foorZu (Shifting)µyq<+dukA
• yksp (Elasticity)µdkseyrkA

yksd foÙk
uksV 11-7 vH;kl&iz'u (Review Questions)

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


bdkbZ—12% izlkj.k fl¼kar
uksV
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 rd
Li/kZ;qDr gS vkSj bl dkj.k mRiknu lk/u lqxerk vkSj 'kh?kzrk ls ,d jkstxkj iz;qfDr ls nwljh jkstxkj iz;qfDr
esa 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 izdkj
fc[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 esa
gksrk gSA bl dkj.k dj&vkiru dk osQUnzhdj.k vfuok;Z ugha gSA blosQ foijhr fofHkUu oxks± dh vk£Fkd
xfrfofèk;ksa esa ijLij fuHkZjrk osQ iQyLo:i dherksa esa ?kVh&c<+h }kjk dj&vkiru dk varj.k gksrk jgrk gSA bl
varj.k izfØ;k }kjk dj&vkiru iwjh vFkZO;oLFkk ij bl izdkj iSQy tkrk gS fd bldh vafre :i js[kk fuèkkZfjr
ugha dh tk ldrhA

yksd foÙk
uksV bl fl¼kar dh ,d fufgr ekU;rk ;g gS fd vFkZO;oLFkk esa ,d ,slh cktkj O;oLFkk gS tks i;kZIr gn rd
LièkkZ;qDr gS vkSj bl dkj.k mRiknu lkèku lqxerk vkSj 'kh?kzrk ls ,d jkstxkj iz;qfDr ls nwljh jkstxkj iz;qfDr
esa 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 bldk
vFkZ ;g ugha fudyrk fd ljdkj dks dj yxkrs le; bl ckr ij fopkj ugha djuk pkfg, fd og
dj dgk¡ yxk jgh gSA bldk dkj.k ;g gS fd djkjksi.k osQ O;kid izHkko muosQ vafre vkiru osQ
vfrfjDr Hkh dbZ :i ysrs gSa vkSj bu izHkkoksa dh :ijs[kk dkiQh gn rd bl ckr ij fuHkZj djrh gS
fd 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 feyrh
rFkk orZeku dky esa rks ,dkfèkdkjd rRo blosQ vko';d ?kVd cu x, gSaA blfy, ;g vfuok;Z
ugha fd gj dj fo'ks"k dk vkiru fc[kj tk,A blosQ foijhr vusd ekeyksa esa vkiru dh vk?kkr&LFkku
ij 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 vkoaVu
dh tkudkjh izkIr djus rFkk ,d mi;qDr dj&uhfr dk fuekZ.k djus esa grksRlkfgr djrs gSaA ijarq
dj&uhfr dk fuekZ.k ,d ,slk dk;Z gS tks lc izdkj dh #dkoVksa osQ ckotwn ;FkklaHko lqpk# :i ls
fd;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 tk
ldrhA
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;ksa
ij 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 gn
rd LièkkZ;qDr gS vkSj bl dkj.k mRiknu lkèku lqxerk vkSj 'kh?kzrk ls ,d jkstxkj iz;qfDr ls nwljh
jkstxkj 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 bldk
vFkZ ;g ugha fudyrk fd ljdkj dks dj yxkrs le; bl ckr ij fopkj ugha djuk pkfg, fd og
dj dgk¡ yxk jgh gSA

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 ls uksV
fd;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


yksd foÙk
uksV
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

bdkbZ —13% djksa dk oxhZdj.k vkSj p;u % izR;{k ,oa vizR;{k] oSV
izLrkouk (Introduction) uksV
djksa dks muosQ Lo:i] izÑfr ,oa yxk, tkus dh fof/ osQ vk/kj ij lkekU; :i esa pkj izeq[k oxks± esa ck¡Vk
tk 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 dk
izkjfEHkd Hkkj ftl O;fDr ij iM+rk gS] mls djk?kkr vFkok dj dk ncko (Impact of a tax) dgrs gSaA
fdUrq dHkh&dHkh] ftl O;fDr ij dj yxk;k tkrk gS] og dj dk ncko nwljksa ij Vkyus esa liQy gks tkrk
gS 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 dk
os gh O;fDr Hkqxrku djrs gSa ftu ij og yx;k tkrk gS vFkkZr~ muosQ Hkkj dks nwljksa ij Vkyk ugha tk ldrkA
blosQ foijhr vizR;{k dj os gksrs gSa ftudk Hkqxrku igys rks mRikndksa }kjk fd;k tkrk gS fdUrq ftUgsa ckn esa
miHkksDrkvksa ij Vky fn;k tkrk gSA bl izdkj izR;{k djksa esa dj dk ncko ,oa dj&Hkkj (djk?kkr vkSj
djkikr) ,d gh O;fDr ij iM+rk gS] tSls vk;&dj_ tcfd vizR;{k djksa esa djk?kkr vkSj djkikr
fHkUu&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 ugha
fd;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;k
fdlh 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 ftlls
mls 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 gS
fd 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 ljdkj
dh 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 ij
yxk, 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

yksd foÙk
uksV 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 tkrh
gSA 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 mudh
vk; 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 fd
djkjksi.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 cgqr
oqQN 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 ldrk
gS 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 izdkj
izR;{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 vkSj
jk"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 gSa
fd 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

5- mRikndrk (Productivity)µizR;{k djksa ls ljdkj dks cM+h ek=kk esa vk; izkIr gksrh gSA fofHkUu ns'kksa osQ uksV
vè;;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/d
vk; izkIr gksrh gSA
6- ukxfjdksa esa tkx:drk dh Hkkouk iSnk djuk (Civic Consciousness)µizR;{k djksa esa ;g xq.k Hkh
gksrk gS fd ;s ukxfjdksa esa tkx:drk dh Hkkouk iSnk djrs gSaA djnkrk tkurk gS fd og ljdkj dks dj ns jgk
gS] mldh vfHk:fp bl ckr esa jgrh gS fd ljdkj bl vk; dks fdl izdkj O;; dj jgh gSA bl izdkj O;fDr
ukxfjd 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 vFkok
pksjh dh vf/d xqatkb'k jgrh gSA izk;% yksx >wBk fglkc izLrqr dj ;k rks vius vkidks bu djksa ls iw.kZ :i
ls cpk ysrs gSa vFkok djksa dh pksjh dj ysrs gSa vFkkZr~ de ek=kk esa djksa dk Hkqxrku djrs gSaA ,sls cgqr&ls yksx
Hkh 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 dks
viuh vk; dk ljdkjh fu;eksa osQ vuqlkj yEck&pkSM+k fglkc j[kuk iM+rk gSA tjk&lh xyrh gksus ij djnkrkvksa
dks Hkkjh dfBukb;ksa dk lkeuk djuk iM+rk gSA blosQ lkFk gh djnkrkvksa dks ,d gh ckj esa Hkkjh ek=kk esa dj
dk 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;{k
djksa dh nj cgqr Å¡ph gksrh gS rks bldk cpr vkSj fofu;ksx ij izfrowQy izHkko iM+rk gSA lkekU;r% izR;{k djksa
dk 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 lhfer
gks tkrk gS rFkk fu/Zu vkSj de vk; okyk oxZ budh igq¡p osQ ckgj gks tkrk gSA nwljs 'kCnksa esa ;fn osQoy izR;{k
djksa dk gh vkJ; fy;k tk, rks buosQ }kjk fu/Zu oxZ osQ yksxksa rd igq¡pk tk ldrkA bl izdkj izR;{k dj
dk {ks=k lhfer gSA
5- djksa dh euekuh nj (Arbitrary Rates)µljdkj }kjk izR;{k djksa dh tks njsa fu/kZfjr dh tkrh gSa] muosQ
ihNs dksbZ oSKkfud vk/kj ugha gksrkA ,d fuf'pr ek=kk eas lEifÙk vkSj fuf'pr vk; osQ uhps lc O;fDr;ksa dks
dj ls NwV ns nh tkrh gS rFkk vf/d vk; vtZu djus okys yksxksa ij euekus <ax ls izxfr'khy nj ls dj yxk;k
tkrk 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 Kku
jgrk 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;{k
dj 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 dks
vfUre 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 vuqlkj
jkT; 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 lHkh
O;fDr;kssa ij budk Hkkj iM+rk gS] D;ksafd oLrqvksa dk mi;ksx /uh vkSj fu/Zu lHkh djrs gSaA vr% lcdks dj
nsuk iM+rk gSA

yksd foÙk
uksV 2- dj oapu lEHko ugha (Tax Evasion Impossible)µijks{k djksa dh pksjh dj ikuk lEHko ugha gksrkA
bldk dkj.k ;g gS fd ;s dj igys mRikndksa ,oa O;kikfj;ksa ls olwy fd, tkrs gSa] fiQj dj dh bl ek=kk dks
oLrqvksa osQ ewY; esa 'kkfey dj fy;k tkrk gS vkSj miHkksDrkvksa ls bls olwy dj fy;k tkrk gS fdUrq ,slh fLFkfr
Hkh 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/ktud
gksrs 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 miHkksx
dh ek=kk osQ vuqlkjA oLrqvksa osQ ewY; esa 'kkfey gksus osQ dkj.k djnkrkvksa vFkok miHkksDrkvksa dks budk Hkkj
eglwl ugha gksrkA
4- lkekftd dY;k.k vuq:i (Leading to Social Welfare)µbu djksa ls lkekftd dY;k.k esa o`f¼
gksrh gS D;ksafd ,slh oLrqvksa ij ftuosQ miHkksx ls lkekftd dY;k.k esa deh gksrh gS] djksa dh ek=kk esa o`f¼
dj muosQ miHkksx dks grksRlkfgr fd;k tk ldrk gSA ;gh dkj.k gS fd 'kjkc] flxjsV] Hkkax] viQhe vkfn
gkfudkjd ,oa u'khyh oLrqvksa ij Åapk dj yxk;k tkrk gSA
5- ykspnkj (Elastic)µvizR;{k djkssa esa ;g xq.k Hkh gksrk gS fd ;s ykspnkj gksrs gSa vFkkZr~ djksa dh nj esa o`f¼
djosQ ljdkj viuh vk; c<+k ldrh gSA ftu oLrqvksa dh ek¡x csykspnkj gksrh gS] mu ij dj dh nj ljyrk
ls 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 xjhc
miHkksDrkvksa 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 budh
vnk;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{kkÑr
vf/d gksrk gSA
2- vfuf'pr (Uncertain)µljdkj Li"V dj ls ;g igys ls ugha tku ldrh fd bu djkas ls mls fdruh
vk; izkIr gksxh D;kasfd ;g miHkksDrkvksa dh ek¡x dh yksp ij fuHkZj jgrk gS miHkksDrkvksa dks Hkh ;g Kku ugha
gks 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 foozsQrk
Hkh 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 gSaA
ifj.kkeLo:i /uh oxZ dh rqyuk esa fu/Zu oxZ ij bu djksa dk vf/d cks> iM+rk gS vFkkZr~ vizR;{k dj izÑfr
ls vojksgh gksrs gSA
4- ferO;f;rk dk vHkko (Lack of Economy)µvizR;{k djksa dks olwy djus esa ,d cM+h iz'kklfud
e'khujh dh vko';drk gksrh gS ftl ij ljdkj dks cgqr O;; djuk iM+rk gSA bu djksa dh olwyh esa Hkz"Vkpkj
Hkh 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{k
djksa osQ iQyLo:i oLrqvksa osQ ewY;ksa esa o`f¼ gks tkrh gS ftlls mudk miHkksx de tks tkrk gSA miHkksx de
gks tkus ls oLrqvksa dh ek¡x de gks tkrh gS ftlls mRiknu Hkh de gks tkrk gSA

6- ukxfjd psruk dk vHkko (Lack of Civic Consciousness)µizR;{k djksa esa miHkksDrk ;g ugha tku uksV
ikrs 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 dh
xbZ 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 gks
ikrk fdUrq ;g iw.kZ:i ls lR; ugha gSA ;g lgh gS fd miHkksDrk djkas ls ugha cp ikrs fdUrq fooszQrk izk;% >wBs
fglkc is'k dj nsrs gSa vkSj fcØh jkf'k de fn[kkrs gSa rFkk bl izdkj vizR;{k djkas dh pksjh djus esa liQy gks
tkrs gSaA
8- cprsa grksRlkfgr (Savings Discouraged)µvizR;{k dj dherksa esa lfEefyr gksrk gS vr% O;fDr dks
vius miHkksx osQ fy, vf/d O;; djuk iM+rk gSA bl n'kk esa c<+rk miHkksx O;; O;fDr dh cprksa dks de
dj 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 îzR;{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 lgh
eki 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 ftudh
vk; dh x.kuk dh tk ldrh gS] tSls] osru ikus okys deZpkjhA blosQ foijhr] oqQN ,sls vf/d vk; okys yksx
gksrs 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 fdUrq
vizR;{k djksa ls bl vlekurk dks Bhd fd;k tk ldrk gSA ftu yksxksa dh vk; dh x.kuk ugha gks ikrh vkSj
bl izdkj djksa ls cp tkrs gSa] muosQ ikl dkiQh vk; cph jgrh gS ftls os oLrqvksa osQ Ø; djus ij [kpZ djrs
gSaA ,slh vk; ij vizR;{k dj yxk, tk ldrs gSaA bl izdkj djksa osQ Hkkj dks fofHkUu oxks± esa leku :i ls
forfjr 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 tkrs
gSaA 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 dk
Hkqxrku 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;{k
dj ugha yxk, tk ldrs ftudk miHkksx Lo;a mRikndksa }kjk dj fy;k tkrk gS] tSls] Ñf"kA ,sls ekeyksa esa izR;{k

yksd foÙk
uksV djksa dh vko';drk gksrh gSA nwljs] vizR;{k dj] lc izdkj dh oLrqvksa ,oa lsokvksa ij ugha yxk, tk ldrs
vr% ,d O;fDr dh vk; ij vizR;{k dj yxkuk gh i;kZIr ugha gS] oju~ ml vk; ij izR;{k dj Hkh yxk;k
tkuk pkfg,A rhljs] izR;{k djksa osQ leku] vizR;{k djksa dk Hkh vioapu fd;k tk ldrk gaSA vr% bl n`f"V
ls] osQoy vizR;{k djksa osQ }kjk gh O;fDr;ksa dh vk; dh lgh x.kuk djksa osQ fy, ugha dh tk ldrh vkSj iwjd
osQ :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 :i
esa Hkqxrku djrs gSaA¸
fiQfyi bZ- Vsyj (Philip E. Taylor) osQ vuqlkj] ¶vkuqikfrd dj dh njksa dh rkfydk og gksrh gS ftlesa
dj 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

Y vkuqikfrd dj
20%
dj dh nj
O
40 50 60 70 X
vk; Lrj (gtkj esa)
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¸

(2) ;g dj iz.kkyh euekus <ax ls fu/kZfjr ugha dh tk ldrhµbl iz.kkyh esa vehj vkSj xjhc nksuksa oxks± uksV
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 essa 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 2,000
50,000 10 5,000
60,000 15 9,000
70,000 20 14,000
mi;ZqDr rkfydk dks fuEukafdr fp=k }kjk izn£'kr fd;k tk ldrk gSµ
Y çxfr'khy dj
dj dh nj (çfr'kr esa)
20
15
10
O 40 50 60 70 X
vk; Lrj (gtkj esa)
fp=k 2

yksd foÙk
uksV 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 gS
tks mi;ksfxrk ßkl fu;e osQ vuq:i gSA ftl O;fDr osQ ikl ftruh vf/d vk; gksrh gS] mls vfrfjDr eqnzk
dh 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 /uh
O;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 ij
Å¡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 uhph
njksa ij dj yxk, tkrs gSa rks iwjs leqnk; ij djkas dk Hkkj U;wure gksxkA bl lEcU/ esa izks- ihxw dk er gS fd
nks leku :i ls /uh O;fDr dj dk Hkqxrku djus osQ ckn Hkh leku /uh cus jgasxsA ;|fi iwoZ dh rqyuk esa
os nksuksa oqQN /uh cu tk,¡xs ij lekurk muesa cuh jgsxh vkSj bl izdkj mudh lUrqf"V dk vf/d ßkl ugha
gksxkA
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/Zu
O;fDr;ksa ij O;; djosQ forj.k esa lekurk ykbZ tk ldrh gSA bldk vk/kj ;g gS fd vehj O;fDr dks
vfrfjDr eqnzk dh bdkbZ dh lhekUr mi;ksfxrk de jgrh gS rFkk fu/Zu O;fDr dks mlh eqnzk dh bdkbZ ls vf/d
mi;ksfxrk izkIr gksrh gSA bl izdkj lekt dh oqQy lUrqf"V dks vf/dre fd;k tk ldrk gSA blh mís'; ls
cgqr&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 dh
vko';drk Hkh c<+ jgh gSA izxfr'khy djksa osQ ekè;e ls vehj O;fDr;ksa ij Åaph nj ls dj yxkdj ljdkj
viuh 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 ldrh
gS tcfd vkuqikfrd djksa eas ;g lEHko ugha gksrk D;ksafd mldh djksa dh nj esa o`f¼ djus ij xjhcksa ij vf/d
Hkkj 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 djksa
dh olwy djus dh ykxr ogh jgrh gS pkgs dj dh nj de gks pkgs vf/dA bl izdkj djkas osQ laxzg ij de
O;; 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£Fkd
fØ;kvksa vkSj jkstxkj osQ Lrj dks c<+k;k tk ldrk gSA vr% dj uhfr dk ;g mís'; gksuk pkfg, fd vf/d
yksxksa osQ ikl Ø;&'kfDr jgsA fdUrq Ø;&'kfDr dks osQoy FkksM+s ls /uh O;fDr;ksa osQ ikl NksM+ fn;k tkrk gS
rks os mls O;; ugha djuk pkgsaxs D;ksafd mudh miHkksx izo`fÙk lhfer gksrh gSA fdUrq ;fn ;g jkf'k izxfr'khy
djksa osQ ekè;e ls /uh O;fDr;ksa ls ljdkj }kjk ys yh tkrh gS vkSj bls lkoZtfud O;; osQ }kjk vf/d la[;k
esa 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<+us
ls 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 ;|fi
orZeku izxfr'khy dj iz.kkyh dks izk;% lkoZHkkSfed :i ls viuk;k tk jgk gS fiQj Hkh izkjfEHkd vFkZ'kkfL=k;ksa
us ftuesa esoqQykp (McCulloch) dk uke mYys[kuh; gS] izxfr'khy djksa dk fojks/ fd;kA esoqQykp us crk;k
fd vkuqikfrd djkjksi.k dk ifjR;kx dj izxfr'khy djkjksi.k dks viukus ls gekjh fLFkfr Bhd ml O;fDr dh
rjg gks tkrh gS tks leqnz rV ij fcuk fn'kk lwpd ;U=k osQ [kM+k gksA

izxfr'khy dj iz.kkyh osQ fojks/ esa fuEu roZQ fy, tkrs gSaµ uksV
1- mRiknu ij izfrowQy izHkkoµ;fn izxfr'khy djksa dh nj cgqr Åaph jgrh gS rks cpr] fofu;ksx vkSj mRiknu
ij 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 gS
D;ksafd izxfr'khy djksa dk lc oxks± dh vk; ij izfrowQy izHkko ugha iM+rkA ;g /kj.kk bl xyr ekU;rk ij
vk/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 blosQ
vk/kj ij ;g ekU;rk gS fd rqyukRed :i ls ,d fu/Zu O;fDr dh rqyuk esa ,d /uh O;fDr dh eqnzk dh
lhekUr mi;ksfxrk de gksrh gSA fdUrq oqQN vFkZ'kkL=kh bls lgh ugha ekurs D;kasfd mudh n`f"V es ,d ekufld
rÙo gksus ls mi;ksfxrk dh rqyuk ugha dh tk ldrhA izks- jkWfcUl dk ;gh er gSA fdUrq ;g roZQ mfpr ughaa
gS D;ksafd eqnzk] mi;ksfxrk ßkl fu;e dk viokn ugha gS vkSj leku fLFkfr esa jgus okys yksx yxHkx leku
lUrqf"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 osQ
osQUnzh;dj.k ij jksd yxrh gS rFkk ykxksa dh lEifÙk leku gksus dh izo`fÙk gksrh gSA ;fn ;g fLFkfr fujUrj pyrh
jgs] rks djksa esa izxfr'khyrk dk vk/kj gh lekIr gks tk,xkA fdUrq ;g vkykspuk mlh le; lgh gks ldrh gS
tc ge ;g ekudj pys fd izxfr'khy djksa dk lnSo mRiknu ij izfrowQy izHkko iM+rk gSA ij ge ;g Li"V
dj 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, dj
dh tks nj fu/kZfjr dh tkrh gS og izk;% euekus <ax ls fuf'pr dh tkrh gS tks fdlh&u&fdlh :i ls
vU;k;iw.kZ gksrh gSA bl lEcU/ esa esoqQykp dk dFku gS fd ¶izxfr'khy djksa esa vU;k; dh ,slh dksbZ lhek
ugha gS tks vki ugha dj ldrsA¸ izks- yqV~t osQ 'kCnksa esa] ¶izxfr'khy djkjksi.k cgqr vf/d [krjukd jktLo
vL=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/ku
dh [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.kZ
rjhdk gS vkSj okLro esa ,d izxfr'khy MoSQrh gSA¸ fdUrq ;g roZQ iw.kZ :i ls lgh ugha gS D;ksafd osQoy ifjJe
vkSj feO;f;rk ls gh lEifÙk dk fuekZ.k ugha gksrk oju~ blesa lkekftd] vk£Fkd ,oa jkT; }kjk iznÙk lqfo/kvkssa
dk 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&ls
ns'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 djksa
dh nj eas deh tkrh gSA tSls fuEu vk; ij nl izfr'kr dj vkSj Åaph vk; ij ik¡p izfr'kr dj izfrxkeh dj
iz.kkyh dk mnkgj.k gSA MkYVu osQ 'kCnksa esa] ¶izfrxkeh djkjksi.k esa djnkrk dh vk; ftruh vf/d gksrh gS
dj 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;ksa
dh 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

yksd foÙk
uksV tk ldrk gSA ;g iz.kkyh csykspnkj vkSj vuqRiknd Hkh gS D;ksafd ljdkj dks blls dksbZ mYys[kuh; vk; izkIr
ugha 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
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
Y
20 çfrxkeh dj
15
10
O 40 50 60 70 X
vk; Lrj (gtkj esa)
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 tkrs
gSaA orZeku le; esa fodkl'khy vFkZO;oLFkk,¡ blh izdkj osQ djksa dk vf/d iz;ksx djrh gSaA
v/ksxkeh dj dh rkfydk
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

mi;qZDr rkfydk dks fuEukafdr fp=k }kjk izn£'kr fd;k tk ldrk gSµ uksV
Y v/ksxkeh dj
20
15
10
O 40 50 60 70 80 X
vk; Lrj (gtkj esa)
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 oLrq
osQ 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'kr
dh 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 dh
tk¡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+rk
gSA 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 gSA
izk;% /uh yksx vf/d ewY;oku oLrqvksa dk iz;ksx djrs gSa vkSj ;fn ,slh oLrqvksa ij dj dh nj Åaph j[kh tk;s
rks 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 yxkuk
iM+rk gSA

yksd foÙk
uksV (ii) bu djksa dk vioapu fd;k tk ldrk gS D;ksafd djnkrk >wBs fcy cukdj djksa ls cpus dk iz;kl
djrs 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;ksafd
osQoy Ñf"k gh mRiknu O;olk; gSA izÑfroknh ekurs Fks fd Ñf"k osQ vfrfjDr vU; lc O;olk; vuqRiknd
gksrs gSaA mudh /kj.kk bl ckr ij vk/kfjr Fkh fd 'kq¼ mRiknu (Net Product) osQoy Ñf"k esa gh izkIr gksrk
gSA
bZlkd 'ksjeSu (Issac Sherman)µdk fopkj Fkk fd Hkwfe ij yxk;k tkus okyk dj foo£rr fd;k tk ldrk
gS 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 izdkj
gSaµ
(i) vi;kZIr vk;µ;fn osQoy Ñf"k ij dj yxk;k tkrk gS rks blls ljdkj dks i;kZIr vk; izkIr ugha gksrhA
vktdy tcfd ljdkjksa osQ dk;ks± esa o`f¼ gks jgh gS vkSj vf/d /u dh vko';drk gksrh gS] rc ,d dj
iz.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¡thifr
bu 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 ij
dj 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 fd
djksas dk Hkqxrku vk; esa ls gh fd;k tkrk gS vr% ,d gh dj yxkuk i;kZIr gS rFkk bls izxfr'khy cukdj dj
nsus dh ;ksX;rk osQ vuq:i cuk;k tk ldrk gSA izks- MkYVu ;|fi osQoy Hkwfe dj dh rqyuk eas vk; ij dj
dks 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

mi;qZDr nks"kksa dks ns[krs gq, orZeku esa ,d dj iz.kkyh dks O;kogkfjd ugha ekuk tkrk vkSj blosQ LFkku ij lc uksV
ns'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 yxkdj
ljdkj vko';d /u ,df=kr dj ldrh gSA vkFkZj ;ax (Arthur Young) osQ 'kCnksa esa] ¶;fn eSa djkjksi.k
dh Js"B i¼fr dh ifjHkk"kk d:a rks og ,slh gksuh pkfg, ftlesa fdlh fo'ks"k fcUnq ij cgqr vf/d
dj Hkkj u gksdj vuUr fcUnq ij FkksM+k&FkksM+k Hkkj gksA¸ ysfdu ;gk¡ ;g è;ku j[kuk pkfg, fd dj osQ
vusd fcUnq rks gks ldrs gSa ij mUgsa vuUr ugha gksuk pkfg, D;ksafd mlls dj my>uiw.kZ gks tk;saxs rFkk olwyh
Hkh 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.kZ
Hkh 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

yksd foÙk
uksV 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 tkrh
gS\
(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 esa
bls Úkal esa ykxw fd;k x;k tgk¡ fu;kZr oLrqvksa dks NksM+dj fofHkUu oLrqvksa ij vyx&vyx nj ls ewY; o£/r
dj 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 ykxw
gksus osQ igys ;wjksi osQ ns'kksa esa fcØh dj gj ysu&nsu osQ lkSns ij yxrk Fkk] iQyLo:i oLrq dh dher esa cgqr
o`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<+s
gq, ewY; ij gh dj fy;k tk;s] blls oLrqvksa osQ ewY; esa de o`f¼ gksxh rFkk miHkksDRkkvksa dks YkkHk gksxkA bls
gh 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 ,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+k tkrk gSA vr% bls ewY; o£/r dj dgrs gSaA¸ ewY; o`f¼ ls rkRi;Z ml
jkf'k ls gS tks mRiknu osQ oqQy ewY; esa ls Ø; fd, x, HkkSfrd lk/uksa dk ewY; ?kVkdj izkIr fd;k tkrk gSA
bl 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 dh
xbZ gSA bls 'kq¼ ewY; (Net Value) dgk tk ldrk gSA lw=k :i esa bls fuEu izdkj ls O;Dr fd;k tk ldrk
gSµ
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.k
nsdj izLrqr djsaxsµcktkj esa tks Mcy jksVh fcdrh gSa] og xsagq osQ eSns ls rS;kj dh tkrh gSaµblosQ cuus dh rhu
voLFkk,¡ gSaµxsgw¡] xsgw¡ ls eSnk rS;kj djuk vkSj fiQj bls xwaFkdj ,oa lsaddj Mcy jksVh rS;kj djukA vxj igys
xsgw¡ ij dj yxs] mlosQ ckn eSns ij vkSj fiQj Mcy jksVh ij rks rhu ckj dj osQ Åij dj yxsxk vkSj Mcy

jksVh osQ nke cgqr c<+ tk;saxsA ewY; o£/r dj iz.kkyh osQ izkjEHk gksus ij vUrj gqvk fd eSns ij dj bldh oqQy uksV
dher 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 bLikr
osQ fofHkUu fgLls cuk, tkrs gSa vkSj fiQj Vªd rS;kj fd;k tkrk gSA mDr rhuksa phtksa osQ dkj[kkus fHkUu&fHkUu gSa
vkSj ;fn gj ,d fHkUu&fHkUu dj yxrs gSa rks djksa ij dj yxus ls Vªd dh dher cgqr c<+ tk;sxh vr% osQoy
ewY; 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 izdkj
nh gS] ¶ewY; o£/r dj oLrq osQ iqQVdj foØ; ewY; ij u yxk;k tkdj mRiknu dh fofHkUu voLFkkvkas esa c<+s
gq, 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 dh
izR;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 vUrj
gS fd tgk¡ ewY; o`f¼ dj] osQoy c<+s gq, ewY; ij yxk;k tkrk gS ogk¡ foØ; dj osQoy ,d gh ckj oqQy
foØ; 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 lEHkkouk
jgrh 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 dk
mRiknu fofHkUu iQeks± }kjk fd;k tkrk gS vFkkZr~ ,d iQeZ] nwljh iQeZ }kjk fu£er dPps eky dk iz;ksx djrh
gS rks izR;sd iQeZ dks mRiknu 'kqYd dk Hkqxrku djuk gksrk gS vr% vUr esa fu£er oLrq (final goods) osQ
Åij dj dk Hkkj cgqr c<+ tkrk gSA blosQ foijhr] ewY; o£/r dj osQ vuqlkj izR;sd iQeZ ij osQoy o£/r
ewY; 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 leFkZu
fd;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 iSekus
ij 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 ftlls
ljdkj dks gkfu gksrh gSA

yksd foÙk
uksV 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;kikjh
bl 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 djus
osQ fy, vU; iQeks± ls lkexzh Ø; djrh gS rFkk vius mRiknu dks cspdj vk; izkIr djrh gS ftls ge
oqQy izkfIr;k¡ (Gross Receipts) dgrs gSaA ;fn ge iQeZ dh oqQy izkfIr;ksa esa ls mlosQ }kjk Ø; dh
xbZ lkexzh dk ewY; ?kVk nsa rks ge iQeZ }kjk dh xbZ ewY; o`f¼ Kkr dj ldrs gSaA bl ewY; o`f¼ ij
yxk, 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 ls
oqQy fofu;ksx dks ?kVk fn;k tk;s rks tks 'ks"k cprk gS] og miHkksx osQ rqY; gksrk gS vkSj bl ij tks
dj yxk;k tkrk gS] mls miHkksx vk/kfjr ewY; o£/r dj dgrs gSaA ;g lcls vf/d izpfyr dj gS
tks fcØh dj (Sales Tax) osQ fodYi osQ :i esa yxk;k tkrk gSA ;g dj mu oLrqvksa ij yxk;k tkrk
gS 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; ij
yxk;k tkrk gSA mRiknu esa fofHkUu lk/uksa dk ;ksxnku gksrk gS] tSls] Hkwfe] Je] iw¡th] laxBu ,oa lkgl
ftUgsa Øe'k% yxku] etnwjh] C;kt] osru ,oa ykHk izkIr gksrk gSA mDr ikfjJfedksa dk ;ksx dj ;fn mls
vk/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 ?kVkdj
tks 'ks"k cprk gS] og o£/r ewY; gksrk gS tks etnwjh Hkqxrku osQ cjkcj gksrk gSA bl fof/ dks etnwjh
vk/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 ;fn
foØ; dj yxk;k tkrk gS rks fofHkUu mRiknu fØ;kvksa osQ vuqlkj dj dk Hkkj vyx&vyx gksrk gS] ftlosQ
iQyLo:i dj dk Hkkj c<+ tkrk gSA fdUrq ewY; o£/r dj lHkh fLFkfr;ksa esa leku jgrk gSA ewY; o£/r dj
bl ij fuHkZj ugha jgrk gS fd oLrq fdrus gkFkksa esa ls foØ; osQ nkSjku xqtjrh gSA

(2) dj oapu esa dehµewY; o£/r dj esa dj dh pksjh dk Hk; de jgrk gS D;ksafd izR;sd iQeZ dks osQoy uksV
ewY; o`f¼ ij gh dj nsuk iM+rk gS tks foØ; dj dh rqyuk esa dkiQh de gksrk gSA LokHkkfod gS mRiknu dj
dh 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 Hkkj
dks i`Fko~Q djosQ fu;kZr O;kikj dks izksRlkfgr fd;k tk ldrk gSA ;fn ge vU; djksa ls rqyuk djsa rks ikrs gSa
fd 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 ;wjksi
osQ ns'kksa us bls viuk;k gSA
(6) iQeZ dh mRiknu {kerk essa o`f¼µewY; o£/r dj ykHk osQ vk/kj ij u yxk;k tkdj mRiknu dh ek=kk
osQ vuqlkj yxk;k tkrk gSA ykHk gks ;k gkfu] iQeZ dks dj nsuk gh iM+rk gS vr% izR;sd iQeZ ;g iz;kl djrh
gS 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=k
dh 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 ldrh
gS tc ljdkj dks djnkrkvksa dk iwjk lg;ksx feysA blosQ fy, iQeks± dks mRiknu o ewY; dh lgh x.kuk djuk
t: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 dj
iz.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 LFkku
ij 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£/r
dj (eksMoSV) dgrs gSaA
lcls igys Hkkjr esa Hkwrfyaxe lfefr us mRiknu 'kqYd osQ uke os ewY; o£/r dj (VAT) dk leFkZu fd;kA
lu~ 1978 esa Jh ,y- osQ- >k lfefr us ftls ijks{k djksa osQ vè;;u gsrq fu;qDr fd;k x;k Fkk] oqQN oLrqvksa
ij ewY; o£/r dj (VAT) yxkus dk lq>ko fn;k ftUgsa fu£er oLrqvksa (Manufactured Goods) ij
yxk;k tkuk Fkk ftls (MANVAT) (Manufacturing Value Added Tax) dk uke fn;k] fdUrq ckn esa
bls 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£er
vfUre oLrqvksa (final Goods) ij yxk;k tkrk gS ftlls djkjksi.k dh nksgjh lEHkkouk lekIr gks tkrh gSA

yksd foÙk
uksV
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/h
lek/ku esa ftl tfVy leL;k dk lek/ku djuk iM+rk gS og gS buiqV (Inputs) ij djk/ku vkSj vfUre
mRikn osQ ewY; ij iM+us okyk mldk lap;h izHkkoA nh?kZdkyhu jktkdks"kh; uhfr esa ;g lq>ko fn;k x;k Fkk
fd bldk lcls vPNk gy ;g gksxk fd oqQN fo'ks"k leL;kvksa okys {ks=kksa dks NksM+dj izksiQkekZ ozsQfMV dh ekStwnk
iz.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 îzksiQkekZ 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;k
tk pqdk gS] rks og ljdkj dks og izksiQkekZ is'k djrh gS vkSj ml ij dj yxkrs le; dj ugha yxrkA bl ;kstuk
osQ vUrxZr ykHk osQoy mu m|ksxksa dks feyrk gSA tgk¡ buiqV vkSj vfUre mRiknu nksuksa gh mRiknu djksa dh lwph
eas ,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~l
vkSj vfUre mRikn 37 fofu£n"V vè;k;ksa esa 'kkfey jgsaxs vkSj vfUre mRikn ij oqQN mRikn 'kqYd yxrk jgsxkA
rc rd mi;qZDr buiqV~l ij yxus okys 'kqYd ij ozsQfMV miyC/ gksrk jgsxkA blls vfUre mRikn dh yxr esa
deh 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 cktkj
ns'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 ;g
jkgr ekewyh lh gksxh vkSj FkksM+h oLrqvksa ij gh feysxhA fdUrq eksMoSV ;kstuk dk okLrfod mís'; rks ;g gS
fd 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"kZ
2000&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 leFkZu
fd;kA
15. gkfu dh fLFkfr esa iQeZ dks dj ugha nsuk iM+rk gSA

13-9 lkjka'k (Summary) uksV
• izR;{k djksa esa dj dk ncko ,oa dj&Hkkj (djk?kkr vkSj djkikr) ,d gh O;fDr ij iM+rk gS] tSls
vk;&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;fDr
ij yxk;k tkrk gS ftlls Hkkj lgu djus dh vk'kk dh tkrh gSA vk;&dj izR;{k dj dk Js"B
mnkgj.k gSA
• vizR;{k djkssa esa ;g xq.k Hkh gksrk gS fd ;s ykspnkj gksrs gSa vFkkZr~ djksa dh nj esa o`f¼ djosQ ljdkj
viuh vk; c<+k ldrh gSA ftu oLrqvksa dh ek¡x csykspnkj gksrh gS] mu ij dj dh nj ljyrk ls 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 xjhc
miHkksDrkvksa 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 Hkqxrku
djrs gSaA
• vkuqikfrd dj dh njksa dh rkfydk og gksrh gS ftlesa dj osQ vk/kj esa ifjorZu gksus ij Hkh dj dh
nj 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] fdlh
oLrq 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; ij
10 izfr'kr dh nj ls dj yxk;k tk, rks ;g ;FkkewY; dj gksxkA foØ; dj izk;% blh i¼fr ls yxk;k
tkrk gSA
• ,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
• 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.kZ Hkh 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
• ewY; o£/r dj (VAT)] foØ; dj osQ fodYi osQ :i esa ykxw fd;k x;k gS lcls igys 1954 esa
bls Úkal esa ykxw fd;k x;k tgk¡ fu;kZr oLrqvksa 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+k
tkrk gSA vr% bls ewY; o£/r dj dgrs gSaA
• 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

• vkuqikfrd (Proportional)µvuqikr laca/hA
• fof'k"V (Specific)µfo'ks"krk ;qDrA

yksd foÙk
uksV 13-11 vH;kl&iz'u (Review Questions)

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


bdkbZ—14% mRiknu vkSj o`f¼ ij djk/ku osQ izHkko
uksV
bdkbZµ14: mRiknu vkSj o`f¼ 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)
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 ,sls
lkekftd ,oa vkfFkZd y{;ksa dh izkfIr osQ ,d egÙoiw.kZ lk/u osQ :i esa Hkh fd;k tkrk gS] tSls fd miHkksx
o mRiknu dk fu;eu] rsth o eUnh dh fLFkfr;ksa ij fu;U=k.k] vkfFkZd izxfr dks izksRlkgu rFkk vk; dh
vlekurkvksa dh lekfIr vkfnA bu vkfFkZd fØ;kvksa ij djk/ku osQ izHkko vPNs Hkh gks ldrs gSa vkSj cqjs HkhA
vr% ljdkj dks osQoy jktLo&izkfIr dh ckr gh vius eu esa ugha j[kuh pkfg, vfirq djk/ku osQ vkfFkZd
izHkkoksa 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 dh
loZJs"B i¼fr og gS tks lcls vPNs vFkok de ls de cqjs vkfFkZd izHkko Mkyrh gSA¸

yksd foÙk
uksV 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; esa
djkjksi.k dk mís'; vis{kkÑr foLr`r gks x;k gSA orZeku ;qx esa djkjksi.k ls ek=k vk; izkfIr gh ugha vfirq
bldk è;s; mRiknu dks izHkkfor djuk o lekt esa /u osQ forj.k dks leku Hkh djuk le>k tkrk gSA Jherh
fgDl 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 dksbZ
izfrowQy izHkko u iM+sA izks- yuZj dk dguk gS fd dj lEcU/ uhfr viukrs le; eq[; mís'; osQoy vkfFkZd
ykHk ;k vkf/D; izkIr djuk ugha gksuk pkfg, vfirq vFkZO;oLFkk esa fLFkjrk cuk;s j[kuk vkSj rsth ls eUnh dks
jksduk 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 osQ
chp 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 djrk
gSA
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+rk
gSA 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 gksuk
rFkk thou dh vfuok;Z] vkjkenk;d ,oa foykflrk dh oLrqvksa dks izkIr djus dh mldh ;ksX;rk esa deh vkukA
djk/ku dk ;g izHkko fu/Zu oxZ osQ yksxksa }kjk vf/d eglwl fd;k tkrk gSA tc djksa dk Hkkj fu/Zu yksxksa
ij iM+rk gS rks blls mudh vfuok;Z ,oa vkjkenk;d oLrqvksa dk miHkksx ?kV tkrk gS vkSj mlls mudk
thou&Lrj uhpk gks tkrk gS rFkk bl izdkj fu/Zu yksxksa dh dke djus dh ;ksX;rk o {kerk ij djk/ku dk
izfrowQy izHkko iM+rk gSA blosQ foijhr] vis{kkÑr /uh oxZ osQ yksxksa dh dke djus dh ;ksX;rk rFkk {kerk ij
djk/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 osQoy
foykflrkiw.kZ miHkksx dks gh vo#¼ djrk gS ftldk mudh dke djus dh ;ksX;rk o {kerk ij dksbZ fo'ks"k

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 dj uksV
yxk;s tkus dk dM+k fojks/ fd;k tkrk gSA vr% mfpr ;gh gS fd fu/Zu oxZ osQ yksxksa ij ;Fkk&lEHko de ls
de dj yxk, tkus pkfg, rkfd muosQ LokLF; rFkk dke djus dh ;ksX;rk o {kerk ij djk/ku osQ izfrowQy
izHkko u iM+sA mRiknu osQ fgr esa ;g vko';d gS fd de vkenfu;ksa ij rFkk ,slh oLrqvksa ij] ftudk fd
vfèkdre 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 rFkk
viQhe 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 gks
tkrh gS rks cprsa fiQj vki ls vki gh de gksus yxrh gSaA vr% lHkh izdkj osQ djksa }kjk ,sls yksxksa dh cpr
djus dh ;ksX;rk ?kVrh gh gS ftudh vk; bruh vo'; gks fd mlesa ls FkksM+h ;k vf/d ek=kk esa cpr djuk
lEHko gks ldrk gksA ;fn dksbZ dj ,sls gSa] tks fd yksxksa dh cpr djus dh ;ksX;rk dks] oqQN lhek rd] de
ugha djrs gSa] tks fd iw.kZr;k ,sls xjhc yksxksa ij iM+rs gSa ftudh vk; bruh de gS fd mlesa ls cpr djuk
lEHko ugha gSA bl izdkj] Li"V gS fd ;|fi /uh O;fDr;ksa ij yxk;s tkus okys Hkkjh djksa dks oqQN vU; ckrksa
osQ vk/kj ij U;k;ksfpr Bgjk;k tk ldrk gS ijUrq ;gk¡ gesa ;g ckr Hkh Lej.k j[kuh pkfg, fd blls cpr
djus 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'k
osQ fy, miyC/ gSaA mi;qZDr foospu ls ;g Li"V gS fd djk/ku ls cprsa de gks tkrh gSa] vr% cprsa de gks
tkrh 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¡ drbZ
Hkh 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 gksrh
gS] 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 izHkkoksa
dk 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 vkSj
bl fLFkfr esa mRiknu rks Lo;eso izHkkfor gks tkrk gSA vr% mRiknu ij djk/ku osQ izHkkoksa dk fo'ys"k.k djus
osQ fy, bl ckr ij fopkj djuk gksxk fd dke djus] cpr djus rFkk fuos'k djus dh iszj.kkvksa ij djk/ku
dk D;k izHkko iM+rk gSA vkfFkZd izsj.kkvksa ij djk/ku dk izHkkoµ(1) djksa dh izÑfr rFkk (2) djnkrkvksa dh
euksoSKkfud 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 cpr
djus 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

yksd foÙk
uksV rFkk cpr djus dh bPNk ij oqQN djksa dk cqjk izHkko ;k rks cgqr iM+rk gS vFkok fcYoqQy gh ugha iM+rk] fdUrq
vU; 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 osQ
ewY;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¡fd
vpkud gksrh gSa] vr% bu vkenfu;ksa ij dj yxkus dk dksbZ cqjk izHkko dke djus rFkk cpr djus dh bPNk
ij ugha iM+rkA blh izdkj] ,dkf/dkjh ykHkksa (monopoly profits) ij yxk;k tkus okyk dj Hkh rVLFk izHkko
NksM+rk gSA dkj.k ;g gS fd ,dkf/dkjh mRiknu vius mRiknu dks ,sls fcUnq ij lek;ksftr djrk gS tgk¡ fd
lhekUr ykxr rFkk lhekUr vk; cjkcj gksrh gS vkSj ;gh og fcUnq (point) gksrk gS ftl ij fd og vf/dre
ykHk dekrk gSA vc ;fn djk/ku osQ dkj.k og viuk mRiknu de djrk gS rks blls mlosQ dke esa Hkh dkiQh
deh vk tk;sxhA bl fLFkfr esa] mlosQ fy, ;gh vPNk gksxk fd og bl izdkj dek;s x;s ,dkf/dkjh ykHk esa
ls dj vnk dj nsA blosQ foijhr] ;fn ,dkf/dkjh O;fDr dh mRikfnr oLrq dh dher esa deh gksus osQ lkFk
gh ml ij dj Hkh de dj fn;k tkrk gS rks blls mls vkSj vf/d mRiknu osQ fy, izksRlkgu feysxk rFkk bl
ckr dh izsj.kk feysxh fd og oLrq dh dher ?kVkdj vf/d eky csps rFkk vkSj vf/d ykHk dek;sA blls
rks 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 cpr
djus dh bPNk ij dksbZ cqjk izHkko u iM+sA ijUrq ;fn oLrq djksa osQ :i esa vk; dk ,d cM+k Hkkx ljdkj }kjk
ys fy;k tkrk gS rks lEHko gS cprsa (savings) blfy, de gks tk,¡ D;ksafd mu ij dj yx x;k gSA dj yxus
osQ dkj.k ftu oLrqvksa dh dherksa esa o`f¼ gksxh] mudh ek¡x (demand) Hkh ?kV ldrh gS] vkSj blosQ
iQyLo:i ;g Hkh gks ldrk gS fd mu oLrqvksa dk mRiknu gh ?kV tk;sA vk;kr djksa (import duties) dk
leFkZu 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 dj
dke djus rFkk cpr djus dh bPNk esa o`f¼ dj ldrs gSa vkSj ,slh oLrqvksa osQ mRiknu esa vf/d /u yxkus
dks izsfjr dj ldrs gSa tks fd vk;kr dh tkrh gSA blh izdkj] gYosQ fu;kZr djksa dk leFkZu blfy, fd;k tkrk
gS 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 bl
izdkj ;s dj dke djus] cpr djus rFkk fuos'k djus dh bPNk esa o`f¼ dj ldrs gSaA Li"V gS fd ;g dj dh
izÑfr rFkk mldh fdLe gh gksrh gS tks fd mRiknu ij] vFkkZr~ dke djus] cpr djus rFkk fuos'k djus dh
bPNk ij mlosQ izHkkoksa dk fu/kZj.k djrh gSA
blh izdkj vk;&dj (income tax)] /u&dj (wealth tax)] mÙkjkf/dkj dj (inheritance tax) rFkk
O;; dj (expenditure tax) osQ rqyukRed izHkkoksa dh izÑfr Hkh fHkUu gksrh gSA vk;&dj vkSj /u&dj rks
lkekU;r% dfBu Je djus rFkk vf/d cpr djus dh yksxksa dh bPNk dks vo#¼ djrs gSaA vR;f/d vkjksgh
vk;&dj (highly progressive income tax) vf/dka'k djnkrkvksa dks dfBu Je djus rFkk vf/d cpr
djus osQ izfr grksRlkfgr djrk gSA ;gh fLFkfr /u&dj dh gksrh gSA gk¡] bruk vo'; gS fd vk;&dj osQ
eqdkcys /u&dj djnkrk dh dke djus dh bPNk ij de izHkko Mkyrk gSA dkj.k ;g gS fd /u&dj O;fDr
osQ iqjLdkj ;k ikfjJfed dks izR;{k :i ls izHkkfor ugha djrk gS] fdUrq cpr djus dh bPNk ij vk;&dj
osQ eqdkcys /u&dj vf/d izfrowQy izHkko Mkyrk gS vkSj og blfy, D;ksafd vk;&dj vnk djus osQ ckn tks
vk; 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 bldk
dkj.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 ;g
vk; vukftZr (unearned) izÑfr dh gksrh gSA ;|fi vk;dj rFkk mÙkjkf/dkj dj nksuksa gh dke djus rFkk

cpr djus dh bPNk dks izHkkfor djrs gSa ijUrq bl bPNk ij vFkkZr~ mRiknu ij mÙkjkf/dkj dj dh vis{kk uksV
vk;&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/d
vuqowQy (favourable) gks ldrs gSaA ,d vkjksgh O;;&dj miHkksx ij fd;s tkus okys O;FkZ osQ [kpks± dks
grksRlkfgr djrk gS vkSj cpr rFkk fuos'k (investment) dks izksRlkfgr djrk gSA O;;&dj dk mi;ksx miHkksx
osQ Lo:i dks ifjofrZr djus esa Hkh fd;k tk ldrk gSA ijUrq ,d fodflr vFkZO;oLFkk osQ vUrxZr] O;; dj
ls 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 djosQ
mldh 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 izÑfr
osQ gksrs gSa vkSj yksxksa dh iszj.kkvksa ij vFkkZr~ dke djus] cpr djus rFkk fuos'k djus dh bPNk ij muosQ izHkko
Hkh 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;k
gSA 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'kk
dfBu 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 ckr
ls izHkkfor gksrh gS fd vk; osQ fy, O;fDr dh ek¡x fdruh ykspnkj gSA MkYVu osQ 'kCnksa eas] ¶djkèkku osQ izfr
fdlh Hkh O;fDr dh izfrfØ;k vk; osQ izfr mldh ek¡x dh yksp ls funsZf'kr gksrh gSA¸ vc ge ;g ns[ksaxs fd
vk; osQ fy, ek¡x dh yksp dk D;k rkRi;Z gS rFkk dke djus vkSj cpr djus dh bPNk esa bldk D;k ;ksxnku
gks ldrk gSA
vk; osQ fy, ek¡x dh yksp (Income Elasticity of Demand)µ(i) ykspnkj ek¡xµvk; osQ izfr O;fDr
dh ek¡x dks ykspnkj (elastic) rc dgk tkrk gS tcfd O;fDr viuh vk; osQ orZeku Lrj dks cuk;s j[kus
osQ fy, vf/d mRlqd ugha gksrk vkSj vk; dh mruh gh ek=kk izkIr djus osQ fy, og dM+h esgur djus dks
rS;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 fd
vk; dks vius orZeku Lrj ij cuk;s j[kus dh mldh bPNk vf/d rhoz ugha gS vkSj vfrfjDr vk; dekus osQ
fy, og vf/d dke ugha djrk gS rkfd og djk/ku osQ izfrowQy izHkko dh {kfr&iwfrZ dj losQ vkSj dj dh
vnk;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 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
rVLFkrk oØ }kjk vk; dh ykspnkj vkSj vk; dh csykspnkj ek¡x dk yksxksa dh dk;Z djus o cpr djus
dh bPNk ij izHkko dks vklkuh ls le>k;k tk ldrk gSµ

yksd foÙk
uksV Y
M
M1
Income
G E
E1
L IC
IC1
R R1
O O1 O N X
Worker or labour
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 dks
24 ?k.Vs feyrs gSa ftlesa og dk;Z vFkok vkjke dj ldrk gSA ;fn og 24 ?k.Vs dk;Z djs rks og vfèkdre
OM vk; vFkok etnwjh izkIr dj ldrs gSaA MN js[kk etnwjh vFkok vk; js[kk dks iznf'kZr djrh gSA bl js[kk
dk <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 fLFkfr
esa og E fcUnq ij gksxk D;ksafd bl fcUnq ij bldk rVLFkk oØ rFkk vk; js[kk ,d&nwljs dks Li'kZ djrs gSaA
bl fLFkfr esa mlls OG vk; izkIr gksxhA blh voLFkk esa og OQ ?k.Vs vkjke djsxk rFkk QN ?k.Vs dk;Z
djsxkA
vc eku yhft, ljdkj OR vk; dks dj&eqDr dj nsrh gS rFkk 'ks"k vk; ij dj yxk nsrh gSA vk;dj yxkus
ls 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) osQ
cjkcj dk;Z djsxk rFkk LO vk; ;k etnwjh izkIr djsxkA nwljs 'kCnksa esa] vk;&dj yxus ls og vf/d ?k.Vs
dk;Z djuk pkgrk gSA vk;dj yxus ls iwoZ og OQ ?k.Vs vkjke djrk Fkk fdUrq vk;dj yxus osQ i'pkr~ og
osQoy 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 gS
fd vk; dh ek¡x yksp csykspnkj gSA
Y
M
M1 E
Income
G E1
IC
L
IC1
R R1
O O1 O N X
Worker or labour
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 tk
ldrk gSA vxzkafdr fp=k esa ekuk dj yxkus ls iwoZ Jfed E fcUnq ij larqyu dh fLFkfr esa gSA bl voLFkk esa

mls OQ vk; izkIr djus osQ fy, QN ?k.Vs dk;Z djuk iM+rk gSA vFkkZr~ bl vk; ij mls OQ ?k.Vs vkjke uksV
miyC/ jgrk gSA eku yhft, ljdkj vk; ij dj yxk nsrh gSA bl fLFkfr esa E1 larqyu fcUnq izkIr gksxk] D;ksafd
bl fcUnq ij ubZ js[kk M1R1 rVLFkrk oØ IC1 dks Li'kZ djrh gSA bl fLFkfr esa mls OL vk; osQ fy, osQoy
Q1N ?k.Vs gh dk;Z djuk iM+rk gSA nwljs 'kCnksa esa] vk; dj yxkus ls iwoZ og OQ1 ?k.Vs vkjke djrk Fkk rFkk
QN ?k.Vs dk;Z djrk FkkA dj Hkqxrku djus osQ i'pkr~ vc og OQ1 vkjke djrk gS rFkk osQoy Q1N ?k.Vs
gh dk;Z djrk gSA bl izdkj Jfed dj pqdkus osQ i'pkr~ igys dh vis{kk vf/d vkjke djrk gSA vc mls
vius thou&Lrj fxjus dh dksbZ fpUrk ugha gSA bl izdkj Li"V gS fd vk; dh ek¡x dk ykspnkj fLFkfr esa O;fDr
osQ 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 mldh
izsj.kk (incentive) vo#¼ gks ldrh gS ftlls mRiknu dks {kfr igq¡p ldrh gSA nwljh vksj] ;fn vk; osQ izfr
O;fDr dh ek¡x ykspnkj ugha gS rks blls mldh dke djus rFkk cpr djus dh iszj.kk ij djk/ku dk dksbZ
izfrowQy 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 gks
ldrh gS vFkok leku Hkh gks ldrh gSA vk; osQ izfr ek¡x dks leku rc dgk tk ldrk gS tcfd dj yxkus
osQ ckn Hkh O;fDr dh dke djus o cpr djus dh bPNk oSlh gh cuh jgrh gSA ,slk rc gksrk gS tcfd O;fDr
dks vf/d dke djus osQ vfrfjDr le; esa dke djus osQ vFkok vfrfjDr dke feyus osQ volj izkIr ugha
gksrsA ;gh og fLFkfr gS fd ftlosQ vUrxZr vf/dka'k ljdkjh deZpkjh dke djrs gSaA fiQj] oqQN yksx ,sls Hkh
gksrs gSa fd mu ij fdruk gh dj D;ksa u yxs] os rks dke djus rFkk cpr djus osQ vknh gksrs gSaA ,sls ekeyksa
esa] vk; osQ fy, O;fDr dh ek¡x leku vFkkZr~ ,d&lh gh jg ldrh gS vkSj gks ldrk gS fd djkèkku dke
djus 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 esa
vkerkSj 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 cjkcj
cuk;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'pr
U;wure Lrj cuk;s j[kus osQ fy, bPNqd jgrs gSaA ,sls O;fDr dj yxkus ij vf/d dke djus rFkk vfèkd cpr
djus 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 rFkk
vf/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 dk
laxzg djsa vkSj mlls lekt esa 'kfDr rFkk fof'k"Vrk izkIr djsaA ;s yksx Hkh dj yxk;s tkus ij vfèkd cpr djus
osQ 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 vfèkd
cpr 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, pkgrs
gSa rkfd os viuh dekbZ gqbZ vk; ls ,oa vius ,d=k fd;s gq, /u ls vU; yksxksa osQ eqdkcys vf/d lUrqf"V
izkIr dj losaQ vFkkZr~ os viuh vk; o /u ls vU; yksxksa osQ eqdkcys lkisf{kd lUrqf"V vf/d ek=kk esa izkIr

yksd foÙk
uksV dj losaQA blh ckr dks izks- ihxw us fuEu 'kCnksa esa O;Dr fd;k gS] ¶/uh O;fDr;ksa dks viuh vk; ls tks
lUrqf"V (satisfaction) feyrh gS] mldk ,d cM+k Hkkx ml vk; dh lEiw.kZ ek=kk ls ugha] cfYd mldh
lkisf{kd ek=kk (relative amount) ls izkIr gksrk gSA ;fn lHkh /uh O;fDr;ksa dh vk; ,d lkFk de
dj nh tk, rks Hkh mudh lUrqf"V dk og Hkkx lekIr ugha gksxkA¸1 yksx /uh gksuk ugha pkgrs cfYd os
rks 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 gksxhA
bldk dkj.k ;gh gS fd og B osQ eqdkcys viuh lkisf{kd lUrqf"V dks c<+kus vFkok vf/d cuk;s j[kus osQ
fy, lnk iz;Ru'khy jgsxkA
oqQN vkSj Hkh ,slh ifjfLFkfr;k¡ gSa ftuosQ vUrxZr djk/ku dh izÑfr djnkrkvksa dh euksn'kk dks
izHkkfor djrh gSA ;s fuEu izdkj gSaµ
(1) rsth o eUnh esa djk/ku dk izHkko (Effect of Taxation in Booms and Depression)µrsth
vFkok 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 jksdrsA
vr% rsth vFkok dherksa osQ c<+kus dh vof/;ksa esa] yksxksa dh iszj.kkvksa ij djk/ku osQ izfrowQy izHkko ugha iM+rs
vkSj bl izdkj mRiknu ij Hkh djk/ku osQ cqjs izHkko ugha iM+rsA blosQ foijhr] eUnh vFkok fxjrh gqbZ dherksa
dh vof/ esa] O;kikjh rFkk mRiknd Hkfo"; esa gkfu;k¡ gksus osQ Hk; ls lkekU;r% fujk'k cus jgrs gSaA vr% djkèkku
mudh dke djus] cpr djus rFkk fuos'k djus dh bPNk dks grksRlkfgr djrk gSA bl izdkj] eUnh vFkok dhersa
fxjus 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 Hkh
dherksa osQ c<+us dk gh dky gksrk gSA ;q¼dky esa dherksa esa c<+us dh izo`fÙk blfy, ikbZ tkrh gS D;ksafd ,d
vksj rks ljdkjh [kpZ Hkkjh ek=kk esa fd;k tkrk gS vkSj nwljh vksj oLrqvksa o lsokvksa dh ek¡x mu fnuksa esa cgqr
c<+ tkrh gSA bl fLFkfr esa] mRiknd rFkk O;kikjh ykHk dekus dh n`f"V ls cM+s vk'kkoknh cu tkrs gSa ftlls
mudh dke djus] cpr djus rFkk fuos'k djus dh bPNk ij djk/ku dk izfrowQy izHkko ugha iM+rkA blosQ
vfrfjDr] tgk¡ rd ns'k osQ ukxfjdksa dk loky gS] viuh jk"Vªh; Hkkoukvksa osQ dkj.k] os ;q¼dky esa djk/ku
osQ :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,sls
m|ksx] ftudk fd vk/kj etcwr gS rFkk tks dkiQh ykHk dek jgs gksrs gS] djk/ku osQ Hkkjh cks> dks mBkus esa
Hkh 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 Mky
ldrk gSA bl fLFkfr esa ;g mfpr gksxk fd ,sls u;s&u;s LFkkfir m|ksxksa dks oqQN le; osQ fy, djk/ku ls eqDr
dj fn;k tk, rkfd mudk rhoz xfr ls fodkl gks losQ vkSj os mu m|ksxksa dh izfr;ksfxrk dk lkeuk djus esa
leFkZ 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)µvc
rd geus bl ckr dk foospu fd;k gS fd O;fDrxr djnkrkvksa] O;kikfj;ksa rFkk mRikndksa vkfn dh izsj.kkvksa
ij] vFkkZr~ mudh dke djus] cpr djus rFkk fuos'k djus dh bPNk ij djk/ku osQ D;k izHkko iM+rs gSaA ijUrq
oqQy cprksa rFkk fuos'kksa dk ,d cM+k Hkkx vktdy fuxe ln`'k m|eksa }kjk dke esa yk;k tkrk gSA ;|fi djkèkku
ls fuxe (corporations) oSls izHkkfor ogh gksrs tSls O;fDr gksrs gSa] fiQj Hkh fuos'k (investment)] mRiknu
rFkk foLrkj ls lEcfU/r mudh uhfr;k¡ djk/ku dh izÑfr ls dkiQh izHkkfor gksrh gSA mnkgj.k osQ fy,] ;fn
ykHkksa 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.

mRiknu ij izfrowQy izHkko iM+sxk] D;ksafd Hkkjh djk/ku ls fuos'k dh nj vo#¼ gks tk;sxhA blosQ foijhr] uksV
;fn va'k/kfj;ksa (shareholders) dks ck¡Vs tkus okys ykHkka'kksa (dividends) ij Hkkjh dj yxk;s tkrs gSa vkSj
muesa ls iqu% fuos'k dj fn;s tkus okys ykHkka'kksa dks dj&eqDr dj fn;k tkrk gS rks mlls mRiknu o`f¼ dks
izksRlkgu 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.kkvksa
ij lnk gh izfrowQy izHkko ugha Mkyrs tSlk fd vkerkSj ij le>k tkrk gSA blosQ vfrfjDr] ;g ns[kk tkrk gS
fd 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 :i
esa 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 fuHkZj
gksrh gS fdUrq mRiknu dk xBu rFkk izfr:i bl ckr ij fuHkZj gksrk gS fd fofHkUu m|ksxksa osQ 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 bl izdkj] djk/ku u osQoy mRiknu osQ vk/kj rFkk o`f¼ dks gh
izHkkfor 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<+us
ls mu oLrqvksa dh ek¡x de gks tkrh gS rFkk mlosQ iQyLo:i ykHk Hkh ?kV tkrs gSaA bldk ifj.kke ;g gksrk
gS fd bu m|ksxksa osQ lk/u (resources) ,sls vU; m|ksxksa dh vksj dks gLrkUrfjr gksus yxrs gSa ftudh mRikfnr
oLrqvksa ij ;k rks dj fcYoqQy ugha yxrk vFkok cgqr gYdh njksa ls yxrk gSA ,slk ;k rks djk/ku osQ Hkkj dks
de djus osQ fy, fd;k tkrk gS vFkok dj&Hkkj ls fcYoqQy cpus osQ fy, lk/uksa osQ bl fn'kk&ifjorZu ls
m|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&ifjorZu
fdl lhek rd gksxk] ;g ckr ,sls m|ksxksa osQ mRikfnr eky dh ek¡x rFkk iwfrZ dh yksp'khyrk ij fuHkZj gksrh
gSA ;fn dj yxh oLrq dh ek¡x (demand) csykspnkj (inelastic) gS vkSj mldh iwfrZ (supply) ykspnkj
gS rks dj dk Hkkj (incidence of tax) vis{kkÑr ozsQrk (buyer) ij gh vf/d iM+sxk] ftlosQ ifj.kkeLo:i
lk/uksa dk fn'kk&ifjorZu ugha gksxkA fdUrq blosQ foijhr] ;fn ml mRikfnr oLrq dh ek¡x rks ykspnkj gS fdUrq
mldh iwfrZ ykspghu gS] rks dj dk Hkkj mRiknu ij gh iM+sxkA bl fLFkfr esa ;fn mRiknd ;g ns[krk gS fd dj
yxs m|ksxksa esa mRiknu dks tkjh j[kuk ykHknk;d ugha gS vFkok vis{kkÑr de ykHknk;d gS rks lk/u ml m|ksx
ls 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&ifjorZu
ykHkdkjh gksrs gSaA miHkksx osQ gkfudkjd inkFkks± tSls fd eknd inkFkks± ij yxk;k x;k djk/ku muosQ mRiknu
dks 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 mudh
dhersa c<+ tkrh gSa vkSj dhersa c<+ tkus ls ,sls inkFkks± dk miHkksx ?kV tkrk gSA bl fLFkfr esa] ,sls inkFkks± osQ
miHkksx esa tks lk/u yxs gksrs gSa os vU; inkFkks± osQ ykHkdkjh miHkksx dh vksj dks LFkkukUrfjr gksus yxrs gSaA

yksd foÙk
uksV gkfudkjd inkFkks± osQ mi;ksx ij jksd yxkus ls miHkksDrkvksa osQ LokLF; o mudh dk;Z{kerk esa Hkh lq/kj gksrk
gSA 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 ,sls
fn'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 dj
yxkus ls mudh dhersa c<+ tkrh gSa vkSj dhersa c<+us ls ,sls inkFkks± dk miHkksx ?kV tkrk gSA bldk yksxksa osQ
LokLF; ,oa mudh dk;Z{kerk ij izfrowQy izHkko iM+ ldrk gSA fiQj] ,sls inkFkks± dh dherksa esa o`f¼ gksus ls
mldh ek¡x de gks tkrh gS ftlls mudk mRiknu Hkh ?kVus yxrk gS] blls ykHk de gks tkrs gSa vkSj bl fLFkfr
esa ;g lEHko gks ldrk gS fd tks lk/u vc vfuok;Z vko';drk dh oLrqvksa vFkok lkekU; miHkksx dh oLrqvksa
osQ mRiknu esa yxs gSa] os ;gk¡ ls gVdj oqQN de mi;ksxh oLrqvksa osQ mRiknu dh vksj dks LFkkukUrfjr gks tk,¡A
vr% lk/uksa dk ,slk fn'kk&ifjorZu ;k vUrj.k gkfudkjd gksrk gS vkSj lkekftd n`f"V ls bls ok¡Nuh; ekuk
tkrk 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 ftlls
miHkksx grksRlkfgr gks vkSj cprksa dks izksRlkgu feysA ,slk vkerkSj ij fu;kstu (planning) rFkk fodkl dh
vof/;ksa esa gqvk djrk gS tcfd djk/ku osQ dkj.k miHkksx ?kVrk gS vkSj cpr c<+rh gS bl izdkj] djkèkku
osQ dkj.k lk/u (resources) orZeku mi;ksxksa ls gVdj Hkkoh mi;ksxksa dh vksj dks LFkkukUrfjr gks tkrs gSaA
fiQj] 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;ksx
ls 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 osQ
iz'kklu ij rFkk vuqRiknd dk;ks± esa O;; dj fn;k tkrk gS] vU;Fkk rks ;g vk; cpk yh tkrh vkSj mRiknd
dk;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 yxkrs
gSa vFkok ,d gh dj dh fofHkUu njsa ykxw djrs gSa] rks lk/uksa dk vUrj.k ml jkT; ls] tgk¡ fd djksa dk Hkkj
vf/d gS] ml jkT; dh vksj gks ldrk gS tgk¡ djksa dk Hkkj bruk vf/d ugha gSA rFkkfi bl dfBukbZ dks U;wure
fd;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) ;g
lksp ldrs gSa fd muosQ fy, iw¡th dks mu ns'kksa esa yxkuk vf/d ykHkdkjh gksxk tgk¡ fd djksa dk cks> vfèkd
Hkkjh 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'k
dks 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 dks
u pyk tk,A
(6) laj{k.k rFkk lk/uksa dk vUrj.k (Protection and Diversion of Resources)µtc ljdkj oqQN
m|ksxksa dks djksa ls NwV rFkk vuqnku (grants) o vf/nku (bounties) vkfn osQ :i esa laj{k.k nsus dk fu'p;

blfy, djrh gS rkfd os m|ksx fons'kh izfr;ksfxrk dk eqdkcyk dj losaQ vFkok viuk fodkl dj losaQ] rks uksV
vU; 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|ksfxd
fodkl 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.kkyh
ogh vPNh ekuh tkrh gS tks mRiknu ij izfrowQy izHkko Mkys fcuk /u ,oa vk; dh vlekurkvksa dks de dj
losQA 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 tk ldrk gS ftUgksaus
bl ckr ij tksj fn;k fd djk/ku dk mi;ksx vk; dh vlekurkvksa dks de djus osQ ,d vL=k osQ :i esa
fd;k tkuk pkfg,A muosQ yksd foÙk osQ ¶lkekftd&vkfFkZd¸ n`f"Vdks.k dks ;|fi vusd vFkZ'kkfL=k;ksa us ilUn
ugha fd;k] ijUrq lS¼kfUrd :i ls ;g n`f"Vdks.k cM+k Bksl gS vkSj vk/qfud ljdkjsa bldk vf/dkf/d vuqlj.k
djrh tk jgh gSaA MkW- MkYVu dk er gS fd ftruk egÙo vf/d mRiknu dk gS mlls de egÙo forj.k dk
ugha gSA /u osQ vkfFkZd mRiknu osQ eqdkcys mlosQ de vleku forj.k dks de okaNuh; ugha ekuk tk ldrkA
vU; '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 fuHkZj
gksrs 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;k
tkrk gS] vFkkZr~ djk/ku dh izÑfr vkjksgh gS ;k vuqikrh gS vFkok vojksgh gSA bl izdkj] fdlh Hkh dj&iz.kkyh
osQ vUrxZr djk/ku dk izfr:i ;k <k¡pk vkjksgh] vuqikrh vFkok vojksgh gks ldrk gSA

yksd foÙk
uksV fdlh Hkh dj dks vuqikrh rc dgk tkrk gS tcfd lHkh djnkrk viuh vk; (;k lEifÙk) dk ,d leku
vuqikr 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 vojksgh
r; gksrk gS tcfd djnkrk dh vk; (;k lEifÙk) ftruh vf/d gksrh gS mrus gh de vuqikr esa mls dj nsuk
iM+rk gSA
;fn vojksgh djk/ku (regressive taxation) dk vuqlj.k fd;k tk, rks vk; rFkk /u osQ forj.k dh
vlekurk,¡ vkSj Hkh c<+ tkrh gSa D;ksafd bu djksa dh fLFkfr esa djksa dk cks> /fu;ksa osQ eqdkcys fu/Zu yksxksa
ij vf/d iM+rk gSA izfr O;fDr dj (toll tax) lnk vojksgh gh gksrk gS D;ksafd blesa dj dh jkf'k /uh rFkk
fu/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 osQ
eqdkcys fu/Zuksa ij gh vf/d iM+rk gSA
vuqikrh djk/ku (Proportional taxation) osQ vUrxZr] ;fn vk; iwoZor~ jgrh gS rks vlekurk,¡ Hkh
iwoZor~ tkjh jgrh gSaA ijUrq ;fn vk; vleku vuqikr esa cnyrh gS rks mlesa vk; dh vlekurk,¡ vkSj c<+ tkrh
gSaA mnkgj.k osQ fy,] eku yhft, A dh orZeku vk; 500 #- gS vkSj B dh 1] 000 #-A vc ;fn nksuksa ij
10 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 #- gks
tkrh gS] rks dj dh vnk;xh osQ ckn nksuksa dh fucy vk; 540 #- rFkk 1] 260 #- jg tk;sxhA Li"V gS fd vc
ckn dh fLFkfr esa vk; osQ forj.k dh vlekurk esa vkSj Hkh o`f¼ gks xbZ gSA vuqikrh djk/ku osQ vUrxZr
tSls&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 tkrh
gSa vkSj og blfy, D;ksafd djksa osQ :i eas fu/Zuksa osQ eqdkcys /uh yksxksa dh vk; rFkk lEifÙk dk vfèkd cM+k
vuqikr fd;k tkrk gSA vr% vR;f/d vkjksgh dj iz.kkyh vk; rFkk /u osQ forj.k esa ikbZ tkus okyh
vlekurkvksa dks dkiQh de djrh gS vkSj oLrqfLFkfr ;g gS fd djksa osQ vkjksg.k ;k Øeo¼Zu dh nj ftruh
vf/d rhoz gksrh gS] mlesa vk; dh vlekurkvksa dks de djus dh izo`fÙk Hkh mruh gh vf/d ikbZ tkrh gSA
Li"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; ekuk
tkrk gSA rkfoZQd n`f"V ls vk; osQ leU;k;iw.kZ forj.k djus (equitable distribution) dk mís'; ;g gksrk
gS fd dj cM+h vkenfu;ksa ij yxk;k tk, vkSj fuf'pr Lrj osQ Åij dh lHkh vkenfu;ksa dks djk/ku osQ }kjk
Nk¡V&Nk¡V dj ,d Lrj ij ys vk;k tk, ftlls uhps dh vkenfu;ksa ij dj yxk;k gh ugha tkrkA MkYVu us
dgk gS fd ¶lHkh yEch iksLr (poppy) dh MksfM;ksa (heads) dks dye dj fn;k tk,A¸ ijUrq ,slk djuk
blfy, 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) ij
vk/kfjr gksuh pkfg,A O;fDr dh vk; ftruh vf/d gksrh gS] mldh dj nsus dh lkeF;Z Hkh mruh gh] vfèkd
gksrh gS vkSj foijhr fLFkfr esa blls mYVk gksrk gSA tks O;fDr vuqikftZr vk; (unearned income) izkIr djrs
gSa] mudh dj vnk djus dh lkeF;Z mu yksxksa osQ eqdkcys vf/d gksrh gS tks viuh O;fDrxr lsokvksa ls viuh
vk; izkIr djrs gSaA vr% bl fLFkfr esa] nwljs oxZ osQ O;fDr;ksa osQ eqdkcys izFke oxZ osQ O;fDr;ksa ij Å¡ph njksa
ls 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 tk
ldrk 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 dj
yxk;k tk, vkSj fuEu vk; okys oxks± dks djksa ls eqDr dj fn;k tk,A dj yxkrs le; ifjokj osQ vk/kj rFkk
vk; dh izÑfr (nature) dks n`f"Vxr j[kk tkuk pkfg,A

fdUrq ;gk¡ ;g ckr Hkh è;ku j[kus ;ksX; gS fd izR;{k dj vk; rFkk /u dh vlekurkvksa dks de djus esa osQoy uksV
lHkh lgk;d gks ldrs gSa tcfd os vkjksgh izÑfr osQ gksa] vU;Fkk ughaA mnkgj.k osQ fy,] vuqikrh nj ls vFkok
izR;sd djnkrk ij leku ek=kk esa yxk;k tkus okyk izR;{k dj] tSls fd izfr O;fDr dj (toll tax)] vojksgh
izÑfr (regressive nature) dk cu tkrk gS] fo'ks"k :i ls rc] tcfd lekt esa vk; rFkk /u dk forj.k
vleku gksA bl izdkj] vk/qfud lekt osQ fy, ,sls dj dks mi;qDr ugha ekuk tk ldrk] D;ksafd ,sls dj osQ
vUrxZr] èkuh O;fDr;ksa osQ eqdkcys fu/Zuksa ij dj dk vf/d cks> iM+rk gSA ,slk dj rks vk; dh vlekurkvksa
dks 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;ksa
vk; ij O;; dk vuqikr ?kVrk tkrk gS ftldk ifj.kke ;g gksrk gS fd /uh O;fDr;ksa osQ eqdkcys fu/Zu
O;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 èku
dk 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.kr
dh lgk;rk yhA mlosQ vuqlkj] ;fn dj dh nj (rate of tax) dks t ls vafdr fd;k tk, rks vk; x ij
yxkbZ tkrh gS] rks dj vkjksg.k (progression) vFkok ^vkjksghiu dh ek=kk* (degree of progressive-
dt
ness) dks }kjk ekik tk ldrk gSA
dx
vU; 'kCnksa esa] fdlh dj osQ vkjksghiu dh ek=kk dks vk; osQ ifjorZu gksus ij dj dh nj esa tks lkisf{kd
dt
ifjorZu (relative change) gksxh mlosQ vuqikr }kjk vFkkZr~ dx
}kjk ekik tkrk gSA
dt
= vk; osQ ifjorZu ij dj dh nj dk lkisf{kd ifjorZuA
dx
dt
vc ;fn dx
ldkjkRed (positive) gS] rks djk/ku dks vkjksgh dgk tk;sxkA
dt
;fn dx
'kwU; gS] rks djk/ku vuqikrh gksxkA
dt
;fn dx
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 vFkok
fof'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=kk
ikbZ 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,

yksd foÙk
uksV 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 ugha
gksrh] 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 ldrh
gS tcfd P ldkjkRed (positive) gks vkSj k ls vf/d gksA lw=k ;g Hkh crykrk gS fd vk/qfud dj&iz.kkyh
tks 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 Mky
ldrh gS tcfd vojksghiu osQ rÙo (element of regressiveness) osQ izHkkoksa dh {kfriwfrZ vkjksghiu osQ
rÙo (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 djrs
gSa rFkk ?kVkrs gSaA ;fn mRiknu esa o`f¼ u gks rks forj.k dh lekurk dk eryc xjhch osQ leku forj.k ls gh
fy;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 osQ
n`f"Vdks.k ls fopkj djsa rks vk; rFkk /u dh vlekurkvksa dks de djus osQ fy, ;g vR;Ur vko';d gks tkrk
gS 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 esa
lq/kj] djk/ku osQ nks egÙoiw.kZ y{; gSa] ;|fi O;ogkj esa ;s nksuksa ijLij Vdjk Hkh tkrs gSaA vr% djk/ku osQ
bu ijLij Vdjkus okys nksuksa mís';ksa osQ chp ,slk rkyesy j[kk tkuk pkfg, fd dj iz.kkyh] lEiw.kZ :i esa] u
rks mRiknu ij dksbZ izfrowQy izHkko Mkys vkSj u forj.k ij] vkSj ;g ckr oqQN ml cqf¼eÙkk rFkk rduhd ij
fuHkZj 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 pqdk
gksrk gS] djk/ku dk mís'; ;g gksrk gS fd lekt esa vk; rFkk /u dk leU;k;iw.kZ forj.k fd;k tk, vkSj
mRiknu osQ orZeku Lrj dks cuk;s j[kk tk,A nwljh vksj ,d vYifodflr ns'k esa leL;k bruh vklku ugha
gksrh] 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 vkSj
nwljh vksj leL;k jgrh gS fd vk; rFkk /u dh vlekurk,¡ oSQls nwj dh tk,¡A fiQj] ,d vYifodflr ns'k
esa vk; rFkk /u dh fo"kerk,¡ (disparities) cM+h rhoz gksrh gSa vkSj mRiknu dk Lrj uhpk gksrk gSA bl fLFkfr
esa] ;fn vR;f/d Øeo/hZ ,oa Hkkjh djk/ku osQ }kjk mu fo"kerkvksa dks nwj fd;k tkrk gS rks mlls cprsa
grksRlkfgr gksrh gSa vkSj muosQ ifj.kkeLo:i mRiknu dks {kfr igq¡prh gS vkSj ;fn cprksa ij izfrowQy izHkko Mkys
fcuk 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 mlls
lekurkvksa ;k fo"kerkvksa esa o`f¼ gksrh gSA bl nqfo/ktud fLFkfr esa] tgk¡ rd fo"kerkvksa dks nwj djus dk
lEcU/ gS] mlosQ ckjs esa rks ,d tjk uje #[k viukuk gksrk gS fdUrq vFkZ&O;oLFkk (economy) esa rhoz xfr
ls 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=kk
esa 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 ckr
dk 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

yksxksa rd vf/d ek=kk esa igq¡psA vr% okaNuh; ;g gS fd ,d vYifodflr vFkZO;oLFkk esa mRiknu osQ uksV
lkFk&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\
dx dt
(v) dt
(c) dx
dy dx
(l) dx
(n) A
dy
dt
8. ;fn ldkjkRed gS] rks djk/ku fdl izdkj dk gksxk\
dx
(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 o
jkstxkj osQ Lrjksa esa fLFkjrk cuk;s j[kuk gSA vkfFkZd fLFkjrk cuk;s j[kus esa ljdkjh [kpZ dk D;k ;ksxnku gS] bldk
foospu igys gh fd;k tk pqdk gSA vc rks osQoy bl ckr dk fo'ys"k.k fd;k tkuk gS fd vkfFkZd fLFkjrk
cuk;s j[kus esa djk/ku D;k ;ksxnku djrk gSA bl lEcU/ esa izks- yuZj (Prof. Lerner) dk ;g dFku Bhd
gh 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 miHkksx
esa deh gks tkus ls mRikfnr dh tkus okyh oLrqvksa o lsokvksa dh leFkZ ek¡x (effective demand) Hkh de
gks tkrh gS vkSj tc leFkZ ek¡x ?kV tkrh gS rks mlls vkfFkZd fØ;kvksa o jkstxkj dk Lrj Hkh fxj tkrk gSA blosQ
foijhr] miHkksx esa o`f¼ gksus ls O;kolkf;d fØ;kvksa o jkstxkj dh ek=kk esa o`f¼ gksrh gSA fodflr ns'kksa osQ
ckjs 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 jkstxkj
esa Hkh o`f¼ gksrh gSA ;g ckr vYi&fodflr ns'kksa osQ ckjs esa vf/d lgh fl¼ gksrh gSA

yksd foÙk
uksV bl izdkj] djk/ku tc miHkksx osQ lkekU; Lrj dks fxjkrk gS vkSj cprksa dks c<+krk gS rks mlls O;kolkf;d
fØ;kvksa o jkstxkj dk Lrj fxjus yxrk gS] fo'ks"k :i ls fodflr ns'kksa esa] blh izdkj] tc djkèkku cprksa o
fuos'k dks grksRlkfgr djrk gS rks mlls O;kolkf;d fØ;kvksa o jkstxkj dk Lrj fxjus yx tkrk gS] fo'ks"k :i
ls 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 dk
fu;eu djus osQ fy, ljdkj djkjksi.k dk lgkjk ys ldrh gSA bl lEcU/ esa izks- yuZj dk er gS] ¶djkjksi.k
dk ,dek=k mís'; ns'k esa vkfFkZd fØ;kvksa vFkkZr~ mRiknu] forj.k ,oa miHkksx lEcU/h fØ;kvksa osQ vkdkj dks
fu;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 dj
ldrk 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 Lrj
fxjrk gS vkSj mlls dherksa eas fLFkjrk ykus esa enn feyrh gSA ;gh ugha eqnzk LiQhfr osQ fnuksa eas] Hkkjh dj yxus
ls izpfyr rFkk djksa dh njksa esa o`f¼ gksus ls Ø;'kfDr (purchasing power) yksxksa osQ gkFkksa esa ls ljdkj
dh 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`f¼
gksus ls c<+rh gqbZ dhersa #dus yxrh gSaA eqnzkLiQhfr osQ fnuksa esa oqQN dj lEcU/h NwVsa rFkk dj&fj;k;rsa nsuk
Hkh blfy, t:jh gks ldrk gS rkfd cprksa ij fuos'k dh nj esa o`f¼ djosQ mRiknu c<+k;k tk losQA mnkgj.k
osQ fy,] cprksa dks djk/ku ls eqDr fd;k tk ldrk gS vFkok mu cprksa dks dj&eqDr j[kk tk ldrk gS ftudk
mi;ksx ches dh fdLrsa vnk djus esa fd;k tkrk gksA ;gh ugha] mRiknu dks izksRlkgu nsus osQ fy, u;s LFkkfir
gksus 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 dj
yxk;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 miHkksx
grksRlkfgr gksrk gS vkSj mlls oLrqvksa rFkk lsokvksa dh leFkZ ek¡x (effective demand) esa deh gks tkrh
gSA 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 izHkko
iM+ ldrs gSaA blosQ vfrfjDr] djksa osQ }kjk ,d=k ljdkjh vk; dks lM+dksa tSlh tuksi;ksxh lsokvksa (public
utility services) osQ fuekZ.k ij O;; fd;k tk ldrk gS rkfd oLrqvksa vkSj lsokvksa dh leFkZ ek¡x esa o`f¼
gks losQA ;gh ugha] tks dj lekt osQ fu/Zu oxZ ij vf/d cks> Mkyrs gSa] tSls fd lkekU;r% fu/Zu yksxksa }kjk
iz;ksx dh tkus okyh oLrqvksa ij yxus okys mRiknu&dj rFkk fcØh&dj] ;fn bu djksa esa] deh dj nh tk, rks
vkfFkZd fØ;kvksa o jkstxkj osQ Lrj ij okaNuh; izHkko iM+ ldrs gSaA bl izdkj osQ djksa osQ ?kVkus ls ,d vksj
rks O;fDr;ksa osQ miHkksx O;; c<+saxs vkSj nwljh vksj mRikndksa o foozsQrkvksa dh vk; Hkh c<+ tk;sxh vkSj os mRiknu
c<+kus dks izsfjr gksaxsA ifj.kkeLo:i vk;] jkstxkj ,oa fofu;ksx esa o`f¼ gksxhA

fu/Zu vk; okys oxks± ls lEcfU/r yksx lkekU;r% viuh vk; dk vf/dka'k Hkkx [kpZ dj nsrs gSaA vr% ;fn uksV
,sls djksa esa deh dh xbZ rks mlls oqQy O;; esa Bksl o`f¼ gksxhA blosQ foijhr] tks dj /uh oxZ osQ yksxksa ij
vf/d izHkko Mkyrs gSa muls miHkksx vf/d grksRlkfgr ugha gksrkA vr% muesa ,slh gh deh djus dh dksbZ
vko';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> Mkyk
tk, 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;&'kfDr
esa 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 dk
Lrj 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 esa
djksa dks gVkdj ;k djksa dks de djosQ vkfFkZd fLFkjrk izkIr dh tk ldrh gSA vk/qfud vFkZ'kkL=kh bls
dk;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 tk
ldrk gSA mnkgj.k osQ fy,] oqQy oLrqvksa osQ mRiknu dks djksa ls eqDr djosQ vkSj oqQN vU; oLrqvksa osQ mRiknu
ij Hkkjh dj yxkdj mRiknu dh izÑfr rFkk ek=kk dks fu;fer fd;k tk ldrk gSA ;gh ugha] oqQN oLrqvksa osQ
mRiknu rFkk iz;ksx ij dj yxkdj miHkksx dks fu;fU=kr fd;k tk ldrk gSA mnkgj.k osQ fy,] oqQN djksa dk
mís'; ;g gks ldrk gS fd 'kjkc tSlh oqQN gkfudkjd oLrqvksa osQ miHkksx rFkk mRiknu dks de fd;k tk,A
blh izdkj] vk;kr rFkk fu;kZr dj ns'k osQ vUrjkZ"Vªh; O;kikj dks fu;fU=kr dj ldrs gSaA rFkkfi] ;gk¡ ;g
mYys[kuh; gS fd ns'k osQ miHkksx rFkk mRiknu dh ek=kk dk fu;eu djus osQ fy, vosQyk djk/ku gh lnk i;kZIr
gksrk 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

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 gksuk
pkfg, 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) dk
LFkkukUrj.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

yksd foÙk
uksV • 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 Mkyrk
gS 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) osQ
izHkko vf/d vuqowQy (favourable) gks ldrs gSaA ,d vkjksgh O;;&dj miHkksx ij fd;s tkus okys
O;FkZ osQ [kpks± dks grksRlkfgr djrk gS vkSj cpr rFkk fuos'k (investment) dks izksRlkfgr djrk gSA
O;;&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; osQ
orZeku Lrj dks cuk;s j[kus osQ fy, vf/d mRlqd ugha gksrk vkSj vk; dh mruh gh ek=kk izkIr djus
osQ 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 bPNk
ij fuHkZj gksrh gS fdUrq mRiknu dk xBu rFkk izfr:i bl ckr ij fuHkZj gksrk gS fd fofHkUu m|ksxksa
osQ 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 fd
eknd 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 lkekftd
n`f"V ls ok¡Nuh; ugha ekuk tkrkA ,sls inkFkks± ij dj yxkus ls mudh dhersa c<+ tkrh gSa vkSj dhersa
c<+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 tk
ldrk gS ftUgksaus bl ckr ij tksj fn;k fd djk/ku dk mi;ksx vk; dh vlekurkvksa dks de djus
osQ ,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¡p
pqdk gksrk gS] djk/ku dk mís'; ;g gksrk gS fd lekt esa vk; rFkk /u dk leU;k;iw.kZ forj.k fd;k
tk, vkSj mRiknu osQ orZeku Lrj dks cuk;s j[kk tk,A nwljh vksj ,d vYifodflr ns'k esa leL;k
bruh 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

14-10 vH;kl&iz'u (Review Questions) uksV
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


yksd foÙk
uksV
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)
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 dgrs
gSa ftls fd jkT; (state) viuh iztk ls vFkok vU; ns'kksa osQ ukxfjdksa ls ysrk gSA ljdkj tc mèkkj ysrh gS
rks mlls yksd Í.k dk tUe gksrk gSA ljdkj cSadksa] O;kolkf;d laxBuksa] O;olk; x`gksa rFkk O;fDr;ksa ls mèkkj
ys ldrh gSA ljdkj ns'k osQ vUnj ls mèkkj ys ldrh gS vkSj ns'k osQ ckgj ls Hkh] vFkok nksuksa txgksa ls HkhA
yksd 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 lkFk
gh] 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

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] ¶lkoZtfud uksV
vfèkdkfj;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 ljdkjksa
osQ fodkl osQ lkFk O;ogkj esa vk;k gSA¸ ,Me fLeFk dk dFku Fkk fd ¶lkoZtfud Í.k ls ;q¼ ,oa
fiQtwy[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;kZIr
u iM+rh gksA oqQy vkdfLed ,oa vlEHkkfor [kpZ lkeus vk tkus osQ dkj.k Hkh ljdkj dks mèkkj ysuk iM+ ldrk
gS 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 gqbZ
cprksa dks vkèkkj osQ :i esa ys ysrh gS vkSj leFkZ ek¡x (effective demand) esa o`f¼ djus osQ fy, mUgsa [kpZ
djrh gS vkSj bl izdkj lekt esa vfrfjDr vk; rFkk jkstxkj iSnk dj nsrh gSA blosQ foijhr] eqnzk&LiQhfr dh
fLFkfr esa tc leFkZ ek¡x pkyw ewY;ksa ij miyCèk oLrqvksa o lsokvksa dh iw£r ls vfèkd gksrh gS rks ljdkj viuh
vko';drk ls vfèkd dj yxkrh gS vkSj mls [kpZ djrh gS rkfd iQkyrw Ø;&'kfDr osQ lEiw.kZ vFkok vkaf'kd
Hkkx dk :i&ifjorZu djosQ 'kqf¼dj.k gks losQA ljdkj djksa ls izkIr bl iQkyrw jkf'k ,d&nwljs osQ iwjd gSaA
bl 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 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 dj dk 20 izfr'kr ls Hkh de fgLlk gS tcfd ;g izfr'kr vesfjdk esa
22-42 izfr'kr] LohMu esa 26-3 izfr'kr] vkLVªsfy;k esa 27-9 izfr'kr] uhnjySaM esa 29-2 izfr'kr rFkk baXySaM esa
30-4 izfr'kr jgk gSA blosQ vfrfjDr bu ns'kksa esa djksa ls izkIr vk; dk vfèkdka'k fgLlk izR;{k djksa ls izkIr
gksrk 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 cu
xbZ gSA vizR;{k djksa dk T;knkrj Hkkj èkuh oxZ dh vis{kk fuèkZuksa dks ogu djuk iM+rk gS ftlls lekt esa
vk£Fkd fo"kerk,¡ c<+h gSaA bl lEcUèk esa izks- osQ- Vh- 'kkg us Bhd gh dgk gS] ¶;|fi èkuh oxZ esa dj {kerk
vfèkd gksrh gS tcfd mu ij dj&Hkkj cgqr de gSA blosQ foijhr fuèkZu oxZ ij dj dk Hkkj 'ksj osQ fgLls
osQ 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 gekjh
dj&iz.kkyh nks"kiw.kZ gSA izks- oSQYMksj osQ vuqeku osQ vuqlkj Hkkjr esa 200 ls 300 djksM+ #i;s izfro"kZ dj oapuk
gksrh gSA blosQ vfrfjDr vk;&dj dk lEiw.kZ fgLlk olwy ugha fd;k tkrk gSA Hkkjr esa vk;dj dk 70 izfr'kr
ls de fgLlk gh olwy fd;k tkrk gSA
(4) lkoZtfud vk; dk viO;;µHkkjr esa lkoZtfud O;; dk dkiQh Hkkx viO;; gksrk gSA xSj&fodkl
ifj;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 gksrk
gSA ljdkjh foHkkxksa ij dkiQh ek=kk esa O;; fd;k tkrk gS tcfd ogk¡ Hkz"Vkpkj] fj'or[kksjh ,oa ykyiQhrk'kkgh
dk jkT; dk;e gS vkSj dke foyEc ls gksrs gSa ftlosQ dkj.k mRikndrk esa fxjkoV vkrh gSA

yksd foÙk
uksV (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± esa
blosQ Hkkj esa fujUrj o`f¼ gqbZ gSA fons'kh Í.kksa ij vR;fèkd fuHkZjrk osQ dkj.k vk£Fkd fodkl dh ;kstukvksa
esa 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, ;g
vko';d gS fd jkT; ljdkj djkjksi.k ls vfèkd vk; izkIr djus dh dksf'k'k djsA blosQ fy, djkjksi.k osQ
u;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 Hkkj
tks 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 gksxh
rFkk 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'kklu
oqQ'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 cgqr
de ek=kk esa dj nsrk gSA ;g oxZ viuh vk; dk T;knkrj Hkkx vuko';d miHkksx ij O;; djrk gSA dj&iz.kkyh
esa 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 esa
vk; 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`f¼
dh 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 mldk
vfèkd 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';drk
gSA 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 gekjh
fons'kh Í.kksa ij fuHkZjrk de gks losQA ;g Bhd gS fd vk£Fkd fodkl dks nqzrxfr iznku djus osQ fy, fons'kh
Í.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;k
tkrk gSA bl izdkj] ;g Li"V gS fd ,d foosdiw.kZ ljdkjh Í.k uhfr dk mi;ksx eUnh vFkok rsth dh fLFkfr;ksa
dk 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 [kpZ
dk foLrkj gqvk gS vkSj ;g c<+k gqvk [kpZ Hkh ljdkjh Í.k esa gksus okyh O;kid o`f¼ osQ fy, mÙkjnk;h jgk
gSA

15-1 futh (O;fDrxr) vkSj yksd Í.k dh rqyuk uksV

(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 izkbosV
O;fDr vkSj O;olk;&x`g mèkkj fy, x, èku dk mi;ksx oqQN lkèkuksa dh izkfIr osQ fy, djrs gSaA vr% 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 bl izdkj ljdkjh rFkk
xSj&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 ,sls
Ïksr (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 izkIr
èku 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 uhph
gksrh 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 mèkkj
ys ldrk gSA
(6) yksd Í.kksa dh okfilh vnk;xh yksd vk; ls] ftlesa fd yksd m|eksa dh vk; Hkh lfEefyr gksrh gS] dh
tkrh gS fdUrq O;fDr viuh futh dekbZ esa ls Í.kkas dks vnk;xh djrk gSA vr% yksd Í.k ls Hkkj dh izÑfr
futh 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 gh
mldks èku dh vko';drk gks ;k u gksA gks ldrk gS fd mèkkj ls vk£Fkd thou esa oqQN fLFkjrk ykus esa enn
feysA eqnzk&LiQhfr osQ fnuks esa ;g yksxksa osQ gkFkksa esa Ø;&'kfDr dh ek=kk de dj nsrk gS ftlls dherksa dks uhps
ykus esa enn feyrh gSA eUnh osQ fnuksa esa ljdkj mèkkj }kjk oqQN fdLe osQ [kpsZ djus esa leFkZ gks tkrh gS ftlls
O;kolkf;d fØ;kvksa o jkstxkj dk Lrj Å¡pk mBkus esa enn feyrh gSA ijUrq O;fDr dks ;fn èku dh vko';drk
u 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

yksd foÙk
uksV 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 fd
fdlh 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'kr
vkdfLed ladVksa ls fuiVus osQ dkj.k ljdkj dh vk; mlosQ O;; ls de iM+ tkrh gS rks ljdkj ns'kh vFkok
fons'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 gksrh
gSa] 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 gks
ldrk 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`f¼
rks rHkh gks ldrh gS tcfd ljdkjh vk; esa o`f¼ gks vkSj yksd vk; esa o`f¼ djkèkku osQ }kjk ugha dh tk ldrh
D;ksafd blosQ izHkko esa dke djus rFkk fuos'k djus dh izsj.kk ij izfrowQy izHkko iM+rk gS tks fd leFkZ ek¡x
esa vkSj deh dj nsrk gSA vr% ljdkj osQ lkeus mèkkj ysus dk gh jkLrk cprk gSA ljdkj fo'ks"k :i ls cSadksa
ls mèkkj ysrh gS rkfd fuos'k osQ fy, foÙk izkIr dj losQ vkSj vk; o jkstxkj esa rFkk mlosQ iQyLo:i leFkZ
ek¡x esa o`f¼ dj losQA bl izdkj fxjrh gqbZ dherksa dks jksdk tk ldrk gS vkSj ljdkj vFkZO;oLFkk dks eUnh
dh 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 dk
uke gSA vr% ljdkj Í.k ysdj yksxksa osQ gkFkksa esa ls dkiQh ek=kk esa Ø;&'kfDr okfil ys ldrh gS vkSj bl
izdkj dherksa dks c<+us ls jksd ldrh gSA fdUrq vkèkqfud vFkZ'kkL=kh ;g ekurs gS fd ljdkjh Í.k osQ eqdkcys
djkèkku eqnzk&liQhfr nwj djus dk vfèkd egÙoiw.kZ mik; fl¼ gksrk gS] D;ksafd ljdkjh mèkkj }kjk izkIr èku
dks ;fn mRikndh; mi;ksx esa u yxk;k tk,] rks ljdkj ij mldh okilh dk mÙkjnkf;Ro vyx ls c<+ tkrk
gSA ijUrq iQkyrw dj&vk; dks jktdks"k esa cM+h vklkuh ls csdkj Mkys j[kk tk ldrk gS rkfd vFkZO;oLFkk esa
mRiUu LiQhfrtud nckoksa dks lekIr fd;k tk losQA
(4) fodkl ;kstukvksa osQ fy, èku tqVkuk (To Finance Development Plans)—vYi&fodflr
vFkZO;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;Ur
vko';d rFkk egÙoiw.kZ gksrk gS fd fodkl ;kstukvksa osQ foÙk dh O;oLFkk dh tk,A ,slh fLFkfr esa] ,dek=k
jkLrk yksd Í.k dk gh cprk gSA vr% vYifodflr ns'kksa dh ljdkjsa fodkl ;kstukvksa dh foÙkh; O;oLFkk osQ
fy, 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 }kjk
pyk;s tkus okys okf.kfT;d m|eksa dh foÙkh; O;oLFkk osQ fy, Hkh èku mèkkj ysrh gSA ,sls m|e vkerkSj ij
mRikndh; 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 ldrh
gS tks fd lkekU; lkekftd dY;k.k esa rks o`f¼ djrh gS fdUrq muls dksbZ izR;{k foÙkh; izfriQy izkIr ugha gksrk
vkSj tks ekSfnzd n`f"V ls mRiknd (productive) Hkh ugha gksrhA

(7) ;q¼ osQ fy, èku izkIr djuk (To Finance War)—ljdkj izfrj{kk dk;ks± osQ fy, Hkh mèkkj ys ldrh uksV
gSA c<+rs gq, vUrjkZ"Vªh; ruko rFkk vk.kfod ;q¼ osQ orZeku ;qx esa fdlh Hkh fons'kh vkØe.k ls viuh j{kk
djus osQ fy, izfrj{kk lsokvksa rFkk vkèkqfudre lkt&lTtk dh O;oLFkk gsrq cM+h ek=kk esa èku dh vko';drk
gksrh gSA fdUrq osQoy djkèkku (taxation) osQ }kjk gh vkèkqfud ;q¼ksa osQ fy, èku tqVkuk cM+k dfBu gksrk gSA
D;ksafd Hkkjh djkèkku dk mRiknu ij izfrowQy izHkko iM+rk gSA vr% bl fLFkfr ls fuiVus osQ fy, ljdkj ns'k
osQ 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 ljdkj
m|ksx o O;kikj dk jk"Vªh;dj.k dj jgh gS vkSj mudk lapkyu Hkh Lo;a dj jgh gS] ysfdu vkèkqfud m|ksxksa
osQ lapkyu osQ fy, cM+h ek=kk esa iw¡th dh vko';drk gksrh gS] ftudh iw£r ljdkj osQoy Í.kksa }kjk gh
djrh gSA
(9) vk; izkIr gksus rd iz'kklfud dk;ks± dk O;; iwjk djus gsrqµljdkj dks djksa ls tks vk; izkIr gksrh
gS 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 Hkqxrku
dj nsrh gSA
(10) yksder dks vuqowQy cukus osQ fy,µtc ukxfjdksa dks dj nsus dh lkeF;Z ugha gksrh gS rks ljdkj dks
Í.k ysuk iM+rk gSA dHkh&dHkh turk dh djnku {kerk vfèkd gksus ij Hkh ljdkj tku&cw>dj djksa esa o`f¼
blfy, ugha djrh gS fd yksder vuqowQy cuk jgsA vr% ljdkj Hkkjh dj yxkdj djnkrkvksa dks d"V ugha
nsrh 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 oxhZÑr
fd;k gSA lkoZtfud Í.k dh fofHkUu fdLesa vxzfyf[kr gSaµ

yksd foÙk
uksV (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'kh
ljdkjksa] fons'kh O;fDr;ksa] vUrjkZ"Vªh; laLFkkvksa osQ izfr ns'k dh nsunkfj;ksa dk izrhd gksrk gSA MkYVu osQ 'kCnksa
esa] ¶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.k
ysus okys lkoZtfud vfèkdkjh }kjk fu;fU=kr fd;k tkrk gS] Í.k cká gS] ;fn mu O;fDr;ksa ;k laLFkkvksa }kjk
fn;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] fdUrq
vkUrfjd Í.kksa osQ C;kt dh vnk;xh djus ls ,slk dksbZ izHkko ugha iM+rkA vkUrfjd Í.kksa ij C;kt pkgs
djnkrkvksa 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 xksy
eky 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'; gks
ldrk 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;k
tk,] rks mUgsa cqjk ugha ekuk tk ldrkA igyh fLFkfr esa rks mldh vnk;xh ogha ls dh tk ldrh gS tgk¡ fd
mudk 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;k
tk ldrk gS vkSj vuqRiknd dk;ks± osQ fy, HkhA mRiknd Í.k mu Í.kksa dks dgrs gSa ftudk mi;ksx ,slh
ifj;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 dk
Hkqxrku djus esa fd;k tk ldrk gSA vr% mRiknd vFkok iqu#Riknd (productive or reproductive) Í.k
mu Í.kksa dks dgrs gSa ftuosQ ihNs mrus gh ewY; dh vFkok vfèkd ewY; dh ifjlEifÙk;k¡ (assets) j[kh tkrh
gSaA 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; izkIr
ugha 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 gh
ugha 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 ,d
fuf'pr Hkkoh frfFk ij vnk dj nsxhA bu Í.kksa dks fe;knh Í.k (terminable debt) Hkh dgk 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 tc Í.k izfrns; gksrk gS rks ljdkj dks mldh vnk;xh dh oqQN u oqQN
O;oLFkk djuh gksrh gSA ;fn ljdkj ;g fuf'pr djrh gS fd ,sls Í.kksa dk Hkqxrku dj&vk; esa ls fd;k tkuk
gS] tks fd vfèkdka'k fLFkfr;ksa esa Hkqxrku dk loksZÙke mik; ekuk tkrk gS] rks bl dk;Z osQ fy, u;s dj yxkus
gksrs 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.

Hkfo"; dh frfFk esa djuh gksrh gSA ijUrq v'kksè; ;k csfe;knh Í.k dh fLFkfr esa ljdkj dks osQoy C;kt dh uksV
gh 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 tk
ldrk gSA vYidkyhu Í.k (short term debts) 3 ls 9 ekg dh vofèk osQ chp ifjiDo (mature) gks
tkrs gSa] tSls jktdks"k i=k (Treasury Bills)A ,sls Í.kksa ij C;kt dh nj lkekU;r% de gh gksrh gSA
nh?kZdkyhu Í.k (long term debts) vkerkSj ij 10 o"kZ dh vofèk osQ ckn ns; ;k ifjiDo gksrs gSa vkSj bu
ij C;kt dh nj Å¡ph gksrh gSA eè;dkyhu Í.k (medium term debts) vYidkyhu vkSj nh?kZdkyhu vofèk
osQ 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 gh
ok;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 gksrk
gS fd og Í.knkrk dks C;kt dh ,d fuf'pr jde fu;fer :i ls vnk djrh jgs_ gk¡ muosQ ewyèku dh
vnk;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.M
osQ èkkjd dks blosQ vfrfjDr vkSj dksbZ vfèkdkj ugha gksrk fd og èkujkf'k ij C;kt ysrk jgs] tks fd mlus
ljdkj 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 tSls
ladVdky osQ volj ij ljdkj Í.k nsus osQ fy, yksxksa ij ncko Mky ldrh gSA ljdkj eqnzk&LiQhfr dh fLFkfr
esa Hkh ,slk dj ldrh gS] rkfd yksxksa osQ gkFkksa esa ls Ø;&'kfDr dh ek=kk de gks losQ vkSj c<+rh gqbZ dherksa
dks jksdk tk losQA vfèkdka'k ekeyks esa ljdkj }kjk fy, tkus okys Í.k vfrnÙk (over-subscribed) gksrs
gSa] 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, loksZÙke
Í.k&i=k ;k izfrHkwfr ekuk tkrk gSA fdUrq ljdkjh izfrHkwfr;ksa ij tc C;kt dh nj cgqr de gksrh gS rks ljdkj
dks turk ls ,sfPNd :i ls Í.k feyuk oqQN dfBu gks tkrk gS vkSj bl fLFkfr esa mls vius izHkko dk mi;ksx
djuk 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] tcfd
lwn&jfgr Í.kksa ij ljdkj dks dksbZ C;kt ugha nsuk iM+rkA

yksd foÙk
uksV (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 ugha
tk ldrkA blosQ foijhr vØ; ;ksX; Í.kksa esa os izfrHkwfr;k¡ lfEefyfr dh tkrh gSa] ftudks cktkj esa
LorU=krkiwoZd [kjhnk o cspk ugha tk ldrk vkSj osQoy iwoZ fuf'pr njksa ij ljdkj dks gh ykSVk;k tk ldrk
gSA
(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 ljdkj
Í.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 esa
ls 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 vofèk
esa 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 dj
dk 20 izfr'kr ls Hkh de fgLlk gS tcfd ;g iz f r'kr ves f jdk es a 22-42 iz f r'kr] LohMu es a
26-3 iz fr'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; ljdkj
djkjksi.k ls vfèkd vk; izkIr djus dh dksf'k'k djsA blosQ fy, djkjksi.k osQ u;s {ks=k <w¡<us vko';d
gSaA
• 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 [kpZ dk foLrkj gqvk gS vkSj ;g c<+k gqvk [kpZ Hkh ljdkjh Í.k esa gksus okyh O;kid o`f¼
osQ fy, mÙkjnk;h jgk gSA

• futh Í.k èku dks ,d mi;ksx ls gVkdj nwljs mi;ksx dh vksj LFkkukUrfjr dj nsrk gSA blh izdkj] uksV
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 rFkk
izR;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 dkiQh
ek=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'kh
ljdkjksa] fons'kh O;fDr;ksa] vUrjkZ"Vªh; laLFkkvksa osQ izfr ns'k dh nsunkfj;ksa dk izrhd gksrk gSA MkYVu
osQ 'kCnksa esa] ¶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.k ysus okys lkoZtfud vfèkdkjh }kjk fu;fU=kr fd;k tkrk gS] Í.k cká gS] ;fn mu
O;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, HkhA
mRiknd Í.k mu Í.kksa dks dgrs gSa ftudk mi;ksx ,slh ifj;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 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 og
mUgsa ,d fuf'pr Hkkoh frfFk ij vnk dj nsxhA bu Í.kksa dks fe;knh Í.k (terminable debt) Hkh
dgk 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

yksd foÙk


bdkbZ—16% yksd ½.k osQ izHkko % lkoZtfud ½.k rFkk vk£Fkd fodkl
uksV
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 the
Public 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

yksd foÙk
uksV • 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 Ô;; 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

(1) miHkksx ij izHkko (Effect on Consumption) uksV

tc yksx ljdkjh izfrHkwfr;k¡ (government securities) [kjhnrs gSa rks lnk ;g t:jh ugha gksrk fd os budk
Ø; 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&NksVh
èkujkf'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 blh
izÑfr dh gSA vr% jk"Vªh; ;kstuk izek.k&i=kksa (National Plan Certificates) esa yxk;s x;s èku osQ dkj.k
oqQN lhek rd rks yksxksa dk orZeku O;; de gksrk gh gSA bl fLFkfr esa rks miHkksx mlh izdkj ls izR;{k :i
esa izHkkfor gksrk gS tSlk fd og djksa }kjk izHkkfor gksrk gSA ijurq tc yksx ljdkjh izfrHkwfr;ksa dks viuh fiNyh
cprksa osQ èku ls [kjhnrs gSa rks mlosQ fo'ks"k izHkko gksrs gSaA blls yksxksa dk orZkeku O;; izR;{k :i ls izHkkfor
ugha gksrk vkSj tc yksx ljdkjh izfrHkwfr;ksa dks [kjhn viuh csdkj cM+h cprksa ls djrs gSa] rks mldk orZeku
O;; ij dksbZ izHkko ugha iM+rk vkSj og iwoZor~ cuk jgrk gSA ,slh fLFkfr;ksa esa] futh vFkok xSj&ljdkjh fuos'k
Hkh vizHkkfor jgrk gSa fdUrq ;fn ;g èkujkf'k cSad dh tek jdeksa ls fudkyh tkrh gS rks mlls cSad osQ ikl
miyCèk èkujkf'k de gks tkrh gSA ,slh n'kk esa izkbosV O;olk; dks mèkkj nsus osQ fy, cSad osQ ikl de èku
jg 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 ij
iM+us okyk fucy izHkko (net effect) bl ckr ij fuHkZj gksrk gS fd yksd Í.k osQ èku dk mi;ksx ljdkj fdl
izdkj djrh gSA ;fn ljdkj ml èku dk mi;ksx ljdkjh m|ksx esa djrh gS rks mRiknu osQ fy, miyCèk oqQN
fuos'k ij mldk dksbZ izfrowQy izHkko ugha iM+rkA fdUrq ;fn ljdkj mldk mi;ksx vuqRiknd dk;ks± esa djrh
gS 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 izHkko
ugha iM+sxkA ijUrq ;fn os izfrHkwfr;ksa dh [kjhn cSad esa ls viuh jde fudky dj djrs gSa rks xSj&ljdkjh fuos'k
ij mldk izfrowQy izHkko gksxk] D;ksafd tek jkf'k de gks tkus osQ dkj.k cSad dh mèkkj nsus dh {kerk Hkh ?kV
tk;sxhA
cSad dh mèkkj nsus dh {kerk lkèkkj.kr% ykspnkj (elastic) gksrh gSA cSadksa dh mèkkj nsus dh 'kfDr mlosQ lkèkuksa
ij rFkk ns'k osQ osQUnzh; cSadksa dh uhfr ij fuHkZj gksrh gSA tc osQUnz cSadksa osQ fuekZ.k (creation credit) dks
izksRlkgu 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 dh
izkfIr;ksa dk mi;ksx BsosQnkjksa ls [kjhns gq, eky dh vnk;xh esa djs vkSj vius deZpkfj;ksa dks osru nsus esa djsA
blls yksxksa osQ gkFkksa esa ubZ Ø;'kfDr igq¡psxh vkSj mlls cSad dh tek èkujkf'k;ksa esa o`f¼ gksxh rFkk ftudk
mi;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:jh
ugha 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 dh
vnk;xh osQoy vfrfjDr djkèkku }kjk gh dh tk ldrh gS vkSj Hkfo"; esa bl vfrfjDr djkèkku ls miHkksx
izHkkfor gks ldrk gSA fdUrq lHkh vuqRiknd Í.k miHkksx dks izHkkfor djrs gksa] ,slh ckr ugha gSA tks Í.k
dY;k.kdkjh ;kstukvksa osQ fy, dke esa fy, tkrs gSa os deZpkfj;ksa o Jfedksa dh vksj vUrr% mRiknu dh

yksd foÙk
uksV 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] vfrfjDr
djkèkku dk miHkksx ij dksbZ izHkko ugha iM+rkA ;fn Í.kksa dk mi;ksx izR;{k :i ls mRiknu dk;ks± esa fd;k tkrk
gS rks blls yksxksa dh vk; esa o`f¼ gksrh gSA iQyr% miHkksx ij mldk dksbZ izfrowQy izHkko ugha iM+rk] vfirq
og 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 vkSj
o`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; dh
vlekurkvksa esa Hkh dksbZ o`f¼ ugha gksxhA ijUrq vkerkSj ij ;g ckr lgh fl¼ ugha gksrhA vr% tc rd
ckW.M&èkkjd rFkk djnkrk fHkUu&fHkUu oxks± ls lEcfUèkr jgsaxs] vk; dk FkksM+k&FkksM+k iqu£orj.k vo'; gksxk vkSj
tSlk 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 gSA
ijUrq ;fn Í.k dh foÙkh; O;oLFkk ls eqnzkLiQhfr (inflation) mRiUu gksrh gS] rks dherksa osQ c<+us osQ dkj.k
vk; 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 yksd
Í.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<+ tkrh
gS vkSj pyu (circulation) esa Hkh vfèkd eqnzk vkrh gS] vr% oLrqvksa dh ek¡x esa o`f¼ gksrh gSa tc bl [kpZ
dh iw£r djkèkku }kjk dh tkrh gS] rc rks pkyw miHkksx (current consumption) ?kV tkrk gS fdUrq tc
mldh iw£r mèkkj (borrowing) }kjk dh tkrh gS rks mèkkj nsus esa yksx vkerkSj ij csdkj iM+h gqbZ cprksa dks
dke 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 gS
fd 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 iwfrZ
ij mldk dksbZ izfrowQy izHkko ugha iM+rkA bl izdkj] xSj&ljdkjh {ks=k ij yksd Í.k osQ izHkkoksa dks vuqowQy
dgk 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.kksa
dk 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 dk
mi;ksx mRikndksa dks leqfpr njksa ij dPpk eky iznku djus esa rFkk ifjogu o izf'k{k.k dh lqfoèkk eqgS;k djkus
esa djsA ljdkj ml èku dk mi;ksx vkS|ksfxd vuqlaèkku djus esa rFkk futh m|eksa dks miknku nsus esa Hkh dj
ldrh gSA ;s lc ,sls mnkgj.k gSa ftuosQ vUrxZr fd mèkkj fy, èku dks [kpZ djus ls mRiknu&ykxr esa deh
vkrh gSA vr% mèkkj fy, gq, èku osQ izHkko bl fn'kk esa Hkh vuqowQy gh gksrs gSaA

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 dh uksV
ek¡x mRiUu gks tkrh gSA ;fn Jfedksa dh deh gksrh gS rks bl fLFkfr esa etnwfj;k¡ c<+ tkrh gSaA etnwfj;k¡ c<+us
ls mRiknu&ykxr Hkh c<+ tkrh gS vkSj bldk izkbosV m|ksxksa ij izfrowQy izHkko iM+ ldrk gSA ijUrq ;fn dhersa
c<+us osQ ckotwn mRikfnr oLrqvksa dh ek¡x ij dksbZ izfrowQy izHkko ugha iM+rk rks izkbosV m|ksxksa ij Hkh dksbZ cqjk
izHkko ugha iM+rkA vU; 'kCnksa esa] ;fn mèkkj fy, gq, èku dks [kpZ djus osQ dkj.k ek¡x esa gksus okyh vkuqikfrd
o`f¼] Je (labour) dh deh osQ dkj.k mRiknu&ykxr esa gksus okyh vkuqikfrd o`f¼ ls vfèkd gksrh gS rks
m|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 ij
osQUnzh;dj.k ls èku izkIr djosQ mls ,sls dk;ks± ij O;; djrh gS ftlls jkstxkj dh ek=kk c<+s rFkk O;kikj dh
f'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 gS
rks mlls turk ij vfrfjDr Ø; 'kfDr vk;sxh vkSj fofu;ksx dh jkf'k esa dksbZ deh ugha gksxhA ijUrq ;fn Í.kksa
osQ 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.Mksa
esa 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 yksxksa
dks djuk gksrk gSA djkèkku esa o`f¼ ml le; djuh gksrh gS tcfd yksx Í.kksa dh okilh dh tkrh gS rFkk
ok£"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) dk
eki 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 tkrk
gSA izR;{k okLrfod Hkkj (direct real burden) vk£Fkd dY;k.k dh ml gkfu (vFkkZr~ djknkrkvksa }kjk fd;s
tkus okys oLrqvksa o lsokvksa osQ ml R;kx) osQ cjkcj gksrk gS tksfd c<+s gq, djkèkku osQ izR;{k nzO; Hkkj osQ
dkj.k gksrh gSA fdUrq Í.k osQ ijks{k Hkkj (indirect burden) ls vk'k; mRiknu osQ Lrj ij c<+s gq, djkèkku
osQ 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 ;k
vuqRiknd] 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

yksd foÙk
uksV 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 :i
ls 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, bu
nksuksa 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

cká vFkok fons'kh Í.k dk Hkkj (Burden of External Debt) uksV

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 ls
fons'kh Í.k dk Hkkj oSlk gS tSlk fd vkUrfjd Í.k dk] vFkkZr~ ljdkj dks vkUrfjd vkSj cká nksuksa gh izdkj
osQ Í.kksa dh vnk;xh vfrfjDr djkèkku }kjk djuh gksrh gSA MkYVu osQ 'kCnksa eas ¶,d lkekU; fu;e osQ :i
esa] lEHkkouk ;gh jgrh gS fd vkUrfjd Í.k lekt ij ,d vfrfjDr rFkk ijks{k Hkkj Mkysxk] vkSj
fons'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 fd
vkUrfjd Í.k dh fLFkfr esa] ewyèku rFkk C;kt dh vnk;xh ns'k osQ vUnj gh tkrh gS ftldk ifj.kke ;g gksrk
gS fd Í.k vkSj C;kt dh okfilh rFkk dj yxkus dh izfØ;k esa lekt osQ ,d oxZ ls nwljs oxZ dh vksj dks
osQoy èku dk LFkkukUrj.k ek=k gh gksrk gS vkSj dHkh&dHkh rks djnkrk vkSj C;kt izkIrdÙkkZ ,d gh gksrs gSaA fdUrq
fons'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 esa
jgrs gSaA vr% fons'kh Í.k osQ C;kt dh vnk;xh ls Í.kh ns'k dh fucy vk; (net income) de gks tkrh
gS D;ksafd ml ns'k dh vk; dk ,d Hkkx fons'kksa dks LFkkukUrfjr gks tkrk gSA fdUrq vkUrfjd Í.kksa osQ Hkqxrku
osQ ,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 ldrk
gS 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£Fkd
dY;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+us
okyk fons'kh Í.k dk izR;{k okLrfod Hkkj ml vuqikr osQ vuqlkj fHkUu gksxk ftlesa fd lekt osQ fofHkUu oxZ
ljdkjh Í.k dh vnk;xh osQ fy, viuk va'knku nsaxsA pw¡fd fons'kh Íknkrkvksa dks èku dh tks vnk;fx;k¡ dh
tkrh gSa os djkèkku }kjk ,d=k dh tkrh gSa] vr% ;fn djkèkku dk lkisf{kd Hkkj èkuh yksxksa ij vfèkd iM+rk
gS rks lEiw.kZ :i esa lekt ij izR;{k okLrfod Hkkj dh ek=kk ml fLFkfr osQ eqdcys de gksxh tcfd djkèkku
dk 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 izkIr
djrs 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 mruh
ek=kk ls oafpr gks tkrs gSa ftruh ek=kk dh Í.knkrk ns'k (creditor country) osQ fuokklh dtZ osQ cnys esa
izkIr /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 osQ
fgLls esa vkrh gS rks lEiw.kZ :i esa lekt ij iM+us okyk izR;{k okLrfod Hkkj ml fLFkfr osQ eqdkcys de gksrk
gS 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 ftl
ij 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 gS
rks 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 tkrk
gS rks Hkkoh ihf<+;k¡ (posterity) mlosQ Hkkj ls cp tkrh gSa D;ksafd orZeku ih<+h gh mldk Hkqxrku dj nsrh
gSA 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.k
mRiknd dk;ks± ij [kpZ dj fn;s tkrs gSa] vFkkZr~ ;fn mUgsa Ñf"k o m|ksx rFkk vFkZO;oLFkk osQ vU; {ks=kksa osQ
fodkl osQ fy, e'khujh] dPpk eky] rduhdh tkudkjh o vU; iw¡thxr eky [kjhnus tSls dk;ks± esa yxk fn;k
tkrk gS rks Í.kh ns'k (debtor country) oqQN lhek rd fons'kh Í.k osQ okLrfod Hkkj dks de djus esa leFkZ

yksd foÙk
uksV gks tkrk gSA bl fLFkfr esa] Hkkoh ihf<+;k¡ mÙkjkfèkdkj esa osQoy fons'kh Í.k osQ Hkkj dks gh izkIr ugha djrha] cfYd
rhoz xfr ls gksus okys vk£Fkd fodkl osQ ykHk ,oa vfrfjDr vk; dks izkIr djrh gSa ftlls os o"kks± iqjkus fons'kh
Í.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 dh
vko';drk ij Hkkjh tksj fn;k FkkA mUgksaus dgk fd fons'kh iw¡th osQ fo#¼ tks vkifÙk;k¡ mBkbZ tkrh gSa og
rdZghu o vcqf¼eÙkkiw.kZ bZ";kZ dk iQy gSA m|ksx dks izksRlkgu nsus osQ fy, fons'kh iw¡th vR;Ur vko';d
gSA 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 dherksa
osQ c<+us ij ;g ?kVrk gSA mnkgj.k osQ fy,] ;fn dhersa fxjrh gSa] rks la;qDr jkT; vesfjdk dks 100 MkWyj dh
vnk;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 gSA
bl 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 dks
rst 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

(4) iw¡thxr O;;µiw¡thxr O;; ls LFkk;h ifjlEifÙk dk fuekZ.k gksrk gS tSls jsy] lM+osaQ] ¯lpkbZ osQ uksV
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 esa
dVkSrh dks izdV djrk gSA
(2) dj ok£"kd vk; esa ls fn, tkrs gSa vkSj mldk lEcUèk orZeku miHkksxksa dh dVkSrh ls gksrk gS fdUrq
dtZ 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 rRdky
izHkkoh 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 iSQydj
leU;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,A
okLro 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 ,d
vPNh dj&i¼fr esa dkiQh yksp'khyrk ikbZ tkrh gSA vr% mfpr ;gh gS fd ljdkjh vk; esa o`f¼ djkèkku osQ
ekè;e ls gh dh tk,A fdUrq tc djkèkku dh o`f¼ viuh lhek ij igq¡ps] rc ljdkjh [kpZ dh foÙkh; O;oLFkk
osQ 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 izdkj
gSaµ
(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;oLFkk
mèkkj }kjk dh tkuh pkfg,A ,slk djus ls izpfyr dj&iz.kkyh osQ vLr&O;Lr gksus dh lEHkkouk ugha
jgsxhA

yksd foÙk
uksV (3) fdUrq tc ;g lEHkkouk gks fd vlkèkkj.k O;; dbZ o"kks± rd pysxk rks mldh iw£r osQ fy, djksa
osQ <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) fofHkUu
djksa dh mRikndrk vR;fèkd c<+kuh iM+ tk,] vFkok (iii) tgk¡ Hkkjh djkèkku jktuSfrd n`f"V ls
vuqi;qDr gksaA bu ifjfLFkfr;ksa esa ls fdlh esa Hkh] djkèkku osQ lkFk&lkFk Í.k dk Hkh vkJ; fy;k
tkuk 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 gSA
leL;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.k
vleku gksrk gS] yksxksa dk thou&Lrj vR;Ur uhpk gksrk gS vkSj yksxksa dh djns; {kerk de gksrh gSA bl fLFkfr
esa] ,sls ns'kksa esa fodkl ;kstukvksa dh foÙkh; O;oLFkk osQ fy, vfrfjDr djkèkku dk {ks=k Hkh lhfer gh gksrk
gSA Hkkjh djkèkku pw¡fd miHkksx dks de djrk gS vkSj mRiknu dh izsj.kkvksa dks grksRlkfgr djrk gS] vr% ,sls
ns'kksa esa ;g fodkl osQ mís'; dks Hkh {kfrxzLr dj nsrk gSA blosQ vfrfjDr] ;g Hkh gks ldrk gS fd oqQN
ifj;kstuk,¡ bruh [kphZyh gksa fd O;; dh iw£r djkèkku }kjk u gks losQA bl fLFkfr esa] fodkl ifj;kstukvksa dh
foÙkh; O;oLFkk osQ fy, vkUrfjd o cká Ðksrksa ls Í.k fy, tkus pkfg,A pw¡fd vYi&fodflr ns'kksa dh
vkUrfjd mèkkj ysus dh {kerk dkiQh fxjh gqbZ gksrh gS] vr% cká yksxksa ls mèkkj ysuk muosQ fy, cM+k egÙoiw.kZ
gksrk gSA
dtks± }kjk fodkl ifj;kstukvksa (development projects) dh foÙkh; O;oLFkk dks bl vkèkkj ij Hkh mfpr
crk;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 dks
gh 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] ijUrq
O;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 tkuk
pkfg,A Hkkjr dh iapo"khZ; ;kstukvksa osQ fy, bl Ïksr dh O;oLFkk dh tkrh gSA ;gh ugha] vU; ns'k Hkh bl
dk;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.k
dh foÙkh; O;oLFkk ctV&csf'k;ksa }kjk ugha dh xbZ rks fofHkUu ns'kksa dh vFkZ&O;oLFkkvksa dks Hkkjh {kfr mBkuh
gksxhA blosQ vfrfjDr] eqnzkLiQhfr lEcUèkh fLFkfr;ksa ij Hkh leqfpr ek=kk esa rHkh jksd yxkbZ tk ldrh gS tcfd
ctV&csf';ksa dk lgkjk fy;k tk,] D;ksafd fodkl dh vofèk esa Hkkjh fuos'kksa osQ dkj.k ,slh csf'k;k¡ vkerkSj ij
fu£er gks tkrh gSaA
bl izdkj Li"V gS fd fodkl&dk;ZØeksa dh foÙkh; O;oLFkk djksa o dtks±_ nksuksa }kjk gh dh tkuh
pkfg,A blesa dksbZ lUnsg ugha gS fd dtZ (loans) fodkl&foÙk (development finance) esa
egÙoiw.kZ è;ku j[krs gSa ijUrq fodkl&dk;ZØeksa osQ ,d Hkkx dh foÙkh; O;oLFkk fuf'pr :i ls
ctV&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


1. tc yksd ½.k osQ ekè;e ls yksxksa ls #i;k fy;k tkrk gS rks yksxksa dks vius
--------- esa ifjorZu djuk
gksrk 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, djksa 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

yksd foÙk
uksV yksd Í.k dh lqpk# :i ls O;oLFkk djuk blfy, vr;Ur egÙoiw.kZ gksrk gS D;ksafd vFkZO;oLFkk osQ lapkyu
ij yksd Í.kksa osQ vkdkj esa gksus okys ifjorZuksa osQ egÙoiw.kZ vk£Fkd izHkko iM+rs gaSA ;s ifjorZu ljdkj dh
ekSfnzd ,oa jktdks"kh; uhfr;ksa (monetary and fiscal policies) esa tku Hkh Mkyrs gSa vkSj mUgsa vLr&O;Lr
Hkh 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&esy
cuk;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 dj
losQ ijUrq ;g lc dk;Z U;wure C;kt&ykxr ij gksuk pfg,A ;gh yksd Í.k dh O;oLFkk dk ,d egÙoiw.kZ
y{; gksuk pkfg, D;ksafd C;kt dh vnk;xh osQ fy, ljdkj dks ;k rks vfrfjDr dj yxkus gksrs gSa vFkok pkyw
djksa 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 esa
vfrfjDr dj yxkus gksrs gSa vU;Fkk blls mYVk gksrk gS vkSj ;fn FkksM+h ek=kk esa dj yxk;s tkrs gSa rks fofHkUu
vk£Fkd izsj.kkvksa ij vFkkZr~ vfèkd dke djus rFkk vfèkd cpr djus dh bPNk ij muosQ izfrowQy izHkko Hkh
de 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 ckr
osQ fy, izsfjr fd;k tk losQ fd og viuh ekSfnzd dk;Zokfg;ksa (monetary operations) osQ }kjk vFkkZr~ cSad
dj 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 ljdkj
vius ckW.M uhph C;kt njksa ij tkjh djus esa leFkZ gks tkrh gS vkSj bl izdkj mls de C;kt&ykxr ij Í.k
fey tkrk gSA
ijUrq ,slh C;kt&nj dh uhfr eas eqnzk&LiQhfr lEcUèkh ncko mRiknu gksus dh lEHkkouk jgrh gS vkSj ,slk rc
rks fo'ks"k :i ls gksrk gS tcfd vFkZO;oLFkk (economy) igys ls gh iw.kZ jkstxkj dh n'kkvksa esa dk;Z dj jgh
gksrh gSA vr% de C;kt okyh Í.k uhfr dks] tksfd eqnzk&LiQhfr lEcUèkh ncko rFkk vk£Fkd vfLFkjrk mRiUu
djrh 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 yksd
Í.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[kuk
pkgrh gS rks nh?kZdkyhu Í.k&i=kksa ;k izfrHkwfr;ksa (long term securities) ij mls ,slh vkd"kZd 'krs± izLrqr

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 uksV
/kjdksa (security holders) dks ,slh lqfo/k iznku djs fd os vius Í.k&i=kksa dks fcuk fdlh gkfu osQ udnh
esa 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] rks
gks 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 udnh
izkIr 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,a
rks mUgsa de dj fn;k tkuk pkfg,A ij] ;fn Í.kksa dks ubZ eqnzk tkjh djosQ pqdk;k x;k rks mlls eqnzk&LiQhfr
mRiUu gksxh vkSj ;fn vfrfjDr dj yxkdj mldk Hkqxrku fd;k x;k] rks mlls eqnzk voLiQhfrtud izHkko
mRiUu gksaxsA vr yksd Í.kksa dh vnk;xh osQ rjhdksa esa leqfpr lUrqu cuk;s j[kdj bu nksuksa gh fLFkfr;ksa ls cpk
tk 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 og
vYidkyhu 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 dHkh
ifjiDo 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 cgqr
vfèkd ugha ekuuk pkfg,] D;ksafd ns'k esa izkbosV vYidkyhu Í.k fo|eku jgrk gS vkSj og reke
ekSfnzd 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?kZdkyhu
C;kt dh nj esa o`f¼ gksus yxrh gS] vr% blls Hkfo"; dk ctV&O;; Hkh c<+ tkrk gSA blosQ lkFk] buosQ dkj.k
vYidkyhu fufèk;ksa dh ek¡x de gks tkus osQ dkj.k vYidkyhu C;kt dh njsa fxjus yxrh gSaA ijUrq nh?kZdkyhu
C;kt dh njksa esa gksus okyh bl vuqfpr o`f¼ osQ dkj.k xSj&ljdkjh fuos'k (private investment) dh ek=kk
rFkk C;kt dh ?kV tkrh gS ftlosQ iQyLo:i lqLrh (recession) rFkk csjktxkjh mRiUu gks tkrh gSA vr% ;g
vko';d gS fd fufèkdj.k dh dk;Zokfg;k¡ ,sls <ax ls dh tk,¡ fd nh?kZdkyhu C;kt dh nj esa ,slh vuqfpr
o`f¼ u gks fd tks xSj ljdkjh fuos'k dh ek=kk rFkk nj ij izfrowQy izHkko MkysA fdUrq ;fn bl ckr dh
vko';drk vuqHko dh tk, fd xSj&ljdkjh fuos'k de fd;k tkuk pkfg, rks ljdkj dks vYidkyhu Í.k dk
nh?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 ,sls
ns'kksa dh vksj dks izokfgr gks tk, tgk¡ fd vYidkyhu C;kt dh njsa Å¡ph gksaA ijUrq ;g ns'k&fgr esa ugha gksrkA
vr% vYidkyhu Í.kksa dh nh?kZdkyhu Í.kksa esa fufèkdj.k ,slh jhfr ls fd;k tkuk pkfg, fd og fuos'kdÙkkZvksa
dh 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 Monetary
Policy)
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.k
uhfr 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

yksd foÙk
uksV yksd Í.k osQ C;kt dh vnk;xh dh ykxr de gks losQ] rks mlls eqnzk&LiQhfr dh n'kk,¡ mRiUu gks ldrh gSa
vkSj mlosQ iQyLo:i vk£Fkd vfLFkjrk mRiUu gks ldrh gSA vr% yksd Í.k uhfr rFkk ekSfnzd uhfr osQ chp
leqfpr 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 rhuksa
gh uhfr;k¡ vk£Fkd fLFkjrk rFkk vk£Fkd izxfr osQ fy, viuk ;ksxnku djsaA vr% yksd Í.kksa dh okfilh] pkyw
Í.kksa dh cnyh (conversion) vkSj os 'krsZ ftu ij fd u;s Í.k&i=k csps tk,a&lHkh dks vk£Fkd izxfr rFkk
fLFkjrk 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&LiQhfr
lEcUèkh ncko iM+ ldrs gSa tcfd eqnzk&LiQhfr fojksèkh uhfr dks ykxw djuk okaNuh; gksA bl izdkj] Í.kksa dk
vR;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[ks
x;s vR;fèkd udnh Í.k dk mi;ksx enzk&voLiQhfr fojksèkh (anti-deflationary) mik; osQ :i esa fd;k
tk 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] gks
ldrk 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 gSa
tcfd 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 vfèkd
izkIr 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;h
fuos'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.k
osQ fo"k; esa vk'oLr gksus osQ fy, mudh vnk;xh dk izkoèkku (provision) rHkh dj fn;k tkuk pkfg, tcfd
os tkjh fd;s x;s gksaA ljdkj izk;% vius Í.kksa dh vnk;xh dks LFkfxr djus osQ fy, volj <wa<k djrh gSA
ijUrq gksuk ;g pkfg, fd Í.kksa dh fu;fer vnk;xh osQ fo"k; esa vk'oLr gksus osQ fy, gj lEHko lkoèkkuh
cjrh 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

(6) ;fn Í.k tYnh pqdk fn;k tkrk gS rks ;g Hkkoh lUrfr dks Í.k osQ Hkkj ls cpkrk gSA uksV
(7) tc yksd Í.kksa dk Hkqxrku fd;k tkrk gS] rks og lkèku xSj&ljdkjh fuos'k dh vksj dks LFkkukUrfjr
gks tkrs gSaA bl fLFkfr esa xSj&ljdkjh fuos'k (private investment) osQ fy, okrkoj.k rS;kj
gksrk gSA
(8) Í.kksa dh okfil vnk;xh eqnzk&voLiQhfr lEcUèkh mik; (deflationary measure) osQ :i esa
dk;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 ,slk
fd;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 ls
fy, 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 blls
fiQj fudV Hkfo"; esa ljdkj dks u;s Í.k tkjh djus esa dfBukbZ dk lkeuk djuk iM+rk gSA ljdkj osQ bl ix
dks cM+k vU;k;iw.kZ rFkk Hksnewyd ekuk tkrk gS D;ksafd ;g lEifÙk osQ ekfydksa osQ osQoy ,d oxZ dks gh
izHkkfor djrk gS] vFkkZr~ osQoy ml oxZ dks tksfd yksd Í.k&i=kksa dks [kjhnrk gS vkSj vU; oxks± dks ;g
vizHkkfor gh NksM+ nsrk gSA ijUrq ,d bUdkjh (udkjh) osQ lkFk gh lkFk ;fn lEifÙk osQ ekfydksa dks okfilh
ls lEcfUèkr lHkh djkjksa ls ljdkj bUdkj dj nsrh gS rks vo'; Hksn&Hkko dh ckr ugha gksrhA ;fn Í.k okfilh
osQ lHkh le>kSrksa ;k djkjksa ls bUdkj dj fn;k tkrk gS rks mlls lkekftd ØkfUr dk Hk; jgrk gS ftlosQ izHkko
lekt 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;Zokgh
tSls ixksa dk lgkjk ysrh gSaA blosQ vfrfjDr] ;g dksbZ cqf¼ekuh dh ckr Hkh ugha gS fd ljdkj }kjk Í.k&udkj
dh 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 gSA
Í.k okfilh ml izfØ;k dk uke gS ftlosQ }kjk ifjiDo gksus okys ckW.Mksa (maturing bonds) osQ LFkku ij
u;s ckW.M cny fn;s tkrs gSaA dHkh&dHkh vofèk iw.kZ gksus dh frfFk ;k ifjiDo frfFk (maturity date) ls
iwoZ Í.kksa dh vnk;xh dj nh tkrh gSA ,slk rc gksrk gS tcfd C;kt dh nj de gksrh gS vFkok tc ljdkj
ckdh Í.kksa dh ifjiDo frfFk dks cnyuk pkgrh gSA ijUrq Í.k&okfilh dk vk'k; eq[;r% blfy, fy;k tkrk
gS 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 izkIr
èku 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 esa
vnk;xh ugha dh tkrh] cfYd Í.k dk osQoy :i cny fn;k tkrk gSA Í.k cnyh dh izfØ;k ls eryc gksrk

yksd foÙk
uksV 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 ftl
le; Í.k fy;k Fkk] ml le; C;kt dh nj cgqr Å¡ph gksA fdUrq vc tcfd C;kt dh nj fxjh gqbZ gksrh
gS 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 Hkkj
U;wure gks losQA fiQj yksd Í.kksa ij vis{kkÑr uhph C;kt nj dk vFkZ gksrk gS vk; dk de vleku
forj.kA
fdUrq Í.kksa dh cnyh dk dk;Z liQyrk ls rHkh lEiUu gks ldrk gS tc fd ljdkj dh lk[k (credit) vPNh
gks 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 nj
esa gksus okyh deh ls ckW.M&èkkjdksa dh dj nsus dh lkeF;Z Hkh de gks tkrh gS tksfd ljdkjh vk; esa deh
dk 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;k
tkrk 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;xh
dk LFkxu (postponement); fdUrq Í.k&cnyh dk vFkZ gksrk gS Í.k dh ifjiDo frfFk osQ LFkxu osQ vykok
C;kt dh njksa rFkk Í.k lEcUèkh vU; ckrkas dh iquO;ZoLFkkA Í.k&okfilh rFkk Í.k&cnyh dks fdlh Hkh ,d
gh dk;Zokgh osQ vUrxZr la;qDr Hkh fd;k tk ldrk gSA bl fLFkfr esa bls Í.k&okfilh Hkh dgk tk ldrk gS
vkSj 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 yksd
Í.k dh okLrfod vnk;xh osQ fy, fuEu mik; viuk;s tk ldrs gSaA ;gk¡ ;g iz'u Hkh mBrk gS fd Í.k dh
okfil 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 ikl
èku dh ek=kk ftruh vfèkd gksxh vkSj Í.k dh ek=kk ftruh de gksxh] mldh Í.k dh vnk;xh dh xfr Hkh
mruh gh rst gksxhA
(d) 'kksèku frfFk (Sinking Fund)—Í.kksa dh fu;fer vnk;xh osQ fy, ,d mik;] tks vkerkSj ij
viuk;k tkrk gS] 'kksèku&fufèk osQ fuekZ.k dk gS] vFkkZr~ ,d ,slh fufèk (fund) dk fuekZ.k ftlesa fd ljdkjh
vk; 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 tkrk
gSA 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 muosQ
vfUre Hkqxrku osQ fy, fd;k tkrk gSA igys 'kksèku&fufèk;ksa esa èku dk lap; ml le; rd gksrk jgrk Fkk tc
rd fd Í.kksa dh vofèk iw.kZ u gks tk,A ijUrq vktdy bu fufèk;ksa ls tSls gh èku miyCèk gksrk gS rqjUr gh
Í.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 ,d
fuf'pr jde izfro"kZ fudky yh tkrh gS vkSj mlls Í.k osQ oqQN Hkkx dh vnk;xh mlh o"kZ dj nh tkrh gSA
mnkgj.k osQ fy,] Hkkjr ljdkj vius jktLo&ctV esa 5 djksM+ #i;s dk ok£"kd izkoèkku Í.kksa dh vnk;xh osQ
fy, djrh gSA

;fn 'kksèku&fufèk;ksa dk fuekZ.k leqfpr :i ls fd;k tk, rks ;s Í.kksa osQ fu;fer fuiVkjs dk vPNk lkèku cu uksV
ldrh gSaA ijUrq Í.kksa dh vnk;xh dh ;g èkheh izfØ;k (slow process) gS vkSj blesa Hk; og jgrk gS fd
ljdkj 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 fufèk
dk 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 dh
vofèk 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 esa
Í.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 gSA
Øe la[;k dk fuèkkZj.k ;k rks izkjEHk esa gh dj fn;k tkrk gS vFkok ykVjh }kjk dj fy;k tkrk gSA bl i¼fr
esa 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 bl
izdkj] ;g Í.kksa dks fd'rksa es okfil djus dh ,d jhfr gSA bl jhfr osQ vuqlkj Í.kksa dk Hkkj izfro"kZ de
gksrk 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 gh
iw.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;ksa
ij osQoy ,d ckj yxk;k tkus okyk dj gSA vukorhZ iw¡th dj dks ;q¼ osQ ,dne ckn yxkus dh odkyr dh
tkrh gS rkfd ;q¼dkyhu vuqRiknd Í.kksa dk Hkqxrku fd;k tk losQA ;s fucy lEifÙk ij vkjksgh ;k ØeoèkhZ
njksa 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 gSA
vr% ;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 fujUrj
vfrfjDr 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 Hkkjh
equkisQ dek;s gSa] mUgsa gh fcuk fdlh izdkj d"V vuqHko fd;s yksxksa dks Í.kksa ls fuiVkjk djus esa viuk
va'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 iQkyrw
Ø;&'kfDr ys ysrk gSA
(5) ;fn ;q¼ osQ ckn eUnh (depression) dh fLFkfr mRiUu gks tkrh gS rks okLrfod :i esa yksd Í.k
osQ Hkkj esa o`f¼ gks tkrh gS ftlosQ iQyLo:i yksd Í.k&i=kksa osQ èkkjdksa dks dkiQh ykHk gkssrk gSA bl
fLFkfr 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 esa
lgk;d gksrk gSA vr% ;g vk; rFkk èku osQ forj.k dks leU;k;iw.kZ cukrk gSA

yksd foÙk
uksV (7) vukorhZ iw¡th&dj osQ }kjk yksd&Í.kksa dks ,dne okfil djus ls yksxksa dk bl fo"k; esa cM+k ekufld
vkjke&lk vuqHko gksrk gS fd vc Hkfo"; esa Í.kksa dh vnk;xh osQ fy, mu ij vkSj vfèkd dj ugha
yxsaxsA
(8) ;fn ;q¼ dky esa fy, x;s yksd Í.k dks vukorhZ iw¡th&dj yxkdj ,dne ugha pqdk;k x;k] rks fiQj
mlosQ fy, o"kZ osQ o"kZ vfrfjDr dj yxkus iM+saxs ftudk izHkko dke djus] cpr djus rFkk fuos'k djus
dh 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 vukorhZ
iw¡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 ,dne
okfilh 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 ,oa
U;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 o
okf.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 dj
osQoy 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; gSA
fdUrq blosQ izfrowQy izHkkoksa osQ dkj.k oqQN yksx Í.k vnk;xh osQ vU; mik;ksa dks izeq[krk nsrs gSaA mnkgj.k osQ
fy,] Jherh fgDl dk dguk gS fd] ¶bl izdkj yxk;k x;k vukorhZ iww¡th&dj 'kjhj esa fd;s x;s ,d cgqr
cM+s vkWijs'ku osQ leku gS tks 'kjhj dks ;k rks lekIr gh dj nsrk gS vFkok Bhd Hkh dj nsrk gS_ bldh izÑfr
rFkk 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, vkSj
fons'kh eqnzk rc dekbZ tk ldrh gS tcfd vk;kr osQ eqdkcys fu;kZr&csf'k;k¡ (export surpluses) mRiUu
dh 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 iwfrZ
esa 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;ksx
vuqRiknd dk;ks± osQ fy, fd;k tkrk gS rks fu;kZr&cs'kh osQoy rHkh mRiUu dh tk ldrh gSa tcfd ?kjsyw ;k ns'kh
miHkksx 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

7.;fn fuos'kdrkZvksa dh vko';drkvksa dks larq"V u fd;k tk,] rks yksd ½.k dk izca/ djus esa dksbZ uksV
dfBukb;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 gS
fd 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&okfilh
dgk 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'kh
fofue; dh leL;k gy gks tkrh gSA
(3) vk£Fkd fodklµlkoZtfud Í.kksa }kjk vfodflr ns'k viuk vk£Fkd fodkl djus esa leFkZ gks
tkrs gSaA
(4) izkÑfrd foinkvksa ij fu;U=k.kµizkÑfrd foifÙk;ksa dks fu;fU=kr djus osQ fy, ljdkj lkoZtfud
Í.kksa dk lgkjk ysrh gSA
(5) liQy ;q¼ lapkyuµorZeku ;qx esa ;q¼ cgqr [kphZys gks x;s gSaA vr% ;q¼ lapkyu osQ fy, Í.k
ysuk vko';d gSA
(6) ikjLifjd ln~HkkoukµÍ.kksa }kjk lkèkuksa dk lEeku o leqfpr forj.k gksrk gS ftlls ikjLifjd
ln~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 dk
fofu;ksx djuk ykHkizn ekurk gSA
(8) lkoZtfud dk;ZµlkoZtfud Í.kksa dh lgk;rk ls ljdkj }kjk lkoZtfud dk;Z rFkk ;kstuk;sa
tSlsµlM+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 lEcUèk
LFkkfir 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 osQ
fy, 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'k
osQ 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 vlEHko
gks tk,A

yksd foÙk
uksV (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 esa
gLr{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£Fkd
fodkl 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 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<+rh vko';drk dh iw£r osQ fy, ljdkjh m/kj ns;rkvksa
esa o`f¼ djuk vfuok;Z jgrk gSA bldk dkj.k ;g gS fd vFkZO;oLFkk esa foÙkh; ysu&nsu osQ lHkh djkj djsalh
dh ek=kkvksa esa gksrs gSaA djsalh leLr foÙkh; <k¡ps dh cqfu;kn dk dke nsrh gS_ rFkk lkekU;r% djsalh dh
miyfC/ 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¡pk
ykHkkfUor 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.k
esa lkekU; ls vf/d dfBukb;ksa dk lkeuk djuk iM+rk gSA izfr O;fDr vk; osQ de gksus osQ dkj.k rFkk xjhc
yksxksa dh la[;k vf/d gksus osQ dkj.k bldh cpr {kerk dkiQh de gksrh gSA blfy, bl deh dks iwjk djus
osQ fy, ljdkj ls oqQN izHkkoh dneksa dh vis{kk dh tkrh gSA ljdkj ;fn viuh jktLo izkfIr;ksa ls i;kZIr cpr
rFkk 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 :i
ls 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 gSaA
mnkgj.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=k
ls 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 osQ
ldy fuos'k ij iM+us okyk izHkko vfuf'pr gks tkrk gSA blh izdkj] tc ljdkj osQUnzh; cSad ls m/kj ysrh
gS] rks blls dhersa c<+ tkrh gSa ftlls foÙkh; lk/uksa dh miyC/ Ø;'kfDr ?kV tkrh gSA ljdkj dh bl fØ;k
ls futh {ks=k viuh okLrfod cpr c<+kus dks ckè; gks tkrk gS rFkk ;g vfrfjDr okLrfod cpr ljdkj osQ
gkFk 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 ldrk
gSA vk'kk ;g dh tkrh gS fd ljdkj okf.kfT;d ykHk dks egRo u nsrs gq, vius fuos'k&fu.kZ; bl izdkj ysxh
ftlls ns'k dh nh?kZdkyhu mRiknu&{kerk esa leqfpr o`f¼ gksA mnkgj.kkFkZ ljdkj volajpukRed lqfo/kvksa

(infrastructural facilities) osQ fodkl gsrq fuos'k djsxh] D;ksafd okf.kfT;d n`f"V ls ykHkdkjh u gksrs gq, uksV
Hkh fuos'k ls vFkZO;oLFkk dh mRiknu {kerk esa c<+ksrjh gksrh gSA blosQ foijhr futh {ks=k ls ;gh vis{kk dh tk
ldrh gS fd bldh fuos'k xfrfof/;k¡ okf.kfT;d ykHk dh laHkkfork ls izHkkfor gksaxh] ftlls vFkZO;oLFkk osQ
dbZ 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 dks
miHkksx O;; vFkok vU; vuqRiknd enksa ij yxk nsrh gS] rks blls vk£Fkd fodkl dks feyus okys izksRlkgu dh
vk'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, ljdkj
dks foÙk iks"k.k m/kj ysdj ugha] cfYd dj rFkk dj&fHkUu jktLo esa o`f¼ }kjk vFkok vius vuko';d
O;; 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 bl
nkos dh O;k[;k fuEu izdkj ls nh tkrh gSA tc ljdkj fuos'k O;; osQ fy, m/kj ysrh gS] rks mldk ;g dFku
jgrk gS fd blls lexz ek¡x esa fucy&o`f¼ ugha gksrh] osQoy O;; futh {ks=k osQ LFkku ij lkoZtfud {ks=k osQ
gkFkksa esa tkrk gSA ljdkj ;g nkok ml le; Hkh djrh gS tc ;g lkoZtfud ½.k }kjk la;ksftr lk/uksa dks fuos'k
enksa esa u yxkdj mUgsa vius miHkksx osQ fy, O;; dj jgh gksA ljdkj dk ;g roZQ jgrk gS fd bl n'kk esa
Hkh 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 esa
Hkh c<+ksÙkjh gksrh gS] rFkk lalk/uksa osQ vkcaVu esa Hkh bl izdkj dk ifjorZu vkrk gS ftlls iw£r&izokg LFkfxr
gksrs 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[;k
fuEufyf[kr gSµ
(d) ljdkjh fuos'k cgq/k miHkksx oLrqvksa osQ mRiknu osQ fy, u gksdj iw¡th&oLrqvksa osQ m|ksxksa esa rFkk
volajpukRed lqfo/kvksa osQ eqgS;k djus esa vkrk gSA vk£Fkd fodkl esa nh?kZdkyhu c<+ksrjh lqfuf'pr
djus osQ fy, ,slk djuk vfr mfpr rFkk ykHkdkjh gSA ijarq dherksa esa o`f¼ osQ n`f"Vdks.k ls ;g uhfr
fooknkLin gSA bl izdkj osQ fuos'k O;; ls yksxksa dh ekSfnzd vk; rFkk ek¡x esa rks ,dne o`f¼ gks tkrh
gS] ijarq bl ek¡x dh rqf"V osQ fy, oLrqvksa vkSj lsokvksa dh iw£r c<+us esa dkiQh le; yx tkrk gSA Li"V
gS 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 osQ
cjkcj c<+ tkrh gSA ;gh fLFkfr ?kkVs osQ ctV dks ^jksdM+ 'ks"k* esa fucy deh osQ }kjk iwjk djus ij Hkh
ykxw gksrh gSA djsalh dh izpfyr jkf'k esa o`f¼ ls cSadksa dh lk[k l`tu {kerk esa c<+ksrjh gksus osQ
ifj.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

yksd foÙk
uksV 4- fofHkUu iz'kklfud ,oa vU; izfrca/ksa osQ dkj.k ljdkjh O;; mRiknu lqfo/kvksa dk l`tu djus rFkk mudk
leqfpr mi;ksx djus esa le; yxrk gSA blls ljdkjh mRiknu dh vkSlr ykxr c<+rh gS ftlosQ iQyLo:i
ljdkj 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 blosQ
ekè;e ls fu£n"V y{;ksa dh izkfIr gsrq foÙkh; <k¡ps (laLFkkvksa] ck”kkj vkfn) dks ;Fkksfpr <ax ls izHkkfor fd;k
tk 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 rFkk
blosQ ?kVdksa esa ifjorZu }kjk rjyrk dh ek=kk vkSj blosQ izokgksa esa mi;qZDr ifjorZu fd, tk ldrs gSaA ;fn
lkoZtfud 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 dh
rqyuk esa vf/d rjy gksrs gSaA vr% ljdkj mi;qZDr tkudkjh osQ vk/kj ij ;g r; dj ldrh gS fd ½.k uhfr
dk 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.k
osQ 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 gSA
blosQ foijhr tc vFkZO;oLFkk dks eanh dk lkeuk djuk iM+ jgk gS rks lkoZtfud ½.k dh oqQy ek=kk esa deh
osQ 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 izdkj
lkoZtfud ½.k }kjk C;kt dh njsa rFkk cSad lk[k Hkh izHkkfor gksrs gSaA bl izHkko dh tkudkjh mi;qZDr losZ{k.k
rFkk lS¼kafrd fo'ys"k.k osQ }kjk izkIr dh tk ldrh gS rFkk blosQ vk/kj ij ½.k uhfr esa ;Fkksfpr la'kks/u
fd;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 dh
ekSfnzd uhfr esa cqfu;knh rkyesy gksuk pkfg, D;ksafd rhuksa uhfr;ksa osQ y{;ksa vkSj muesa lacaf/r xfrfof/;ksa esa
Vdjko dh fLFkfr mRiUu gksus dh laHkkouk cM+h izcy gksrh gSA mnkgj.kkFkZ ,sls Vdjko dh ,d fLFkfr og gS
ftlesa osQUnzh; cSad eqnzk vkSj lk[k dh izpfyr ek=kk ?kVkuk pkgrk gks] ijarq ljdkj viuk ctVh; ?kkVk iwjk djus
osQ fy, osQUnzh; cSad ls m/kj ysuk pkgrh gksA blh izdkj ;g Hkh laHko gS fd ljdkj viuh C;kt ykxr dks
de j[kus osQ fy, vYidkyhu lkoZtfud ½.kksa osQ i{k esa gks] ijarq osQUnzh; cSad ck”kkj esa rjyrk dks ?kVkus
osQ 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

13. fdlesa xgjk laca/ gksrk gS\ uksV

(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; lEcUèkh
izHkko* (revenue effect) Hkh Mkyrk gS vkSj Ô;; 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 osQ
fy, 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.kksa
dh vnk;xh osQoy vfrfjDr djkèkku }kjk gh dh tk ldrh gS vkSj Hkfo"; esa bl vfrfjDr djkèkku
ls miHkksx izHkkfor gks ldrk gSA
• vfèkdka'k vYi&fodflr ns'kksa dks viuh fodkl ;kstukvksa osQ fy, èku dh leL;k dk lkeuk djuk
gksrk 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;ksa
dk 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 yksd
Í.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 ftlls
ns'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<+rh
vko';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 nsrh
gSA blosQ ekè;e ls fu£n"V y{;ksa dh izkfIr gsrq foÙkh; <k¡ps (laLFkkvksa] ck”kkj vkfn) dks ;Fkksfpr <ax
ls 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

yksd foÙk
uksV 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


bdkbZ—17% yksd O;;
uksV
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 rks
ukxfjdksa dh lkewfgd vko';drkvksa dh lUrqf"V osQ fy, fd;k tkrk gS vFkok muosQ vkfFkZd ,oa lkekftd
dY;k.k esa o`f¼ djus osQ fy,A vktdy ljdkjh O;; dh ek=kk] lalkj osQ izk;% lHkh ns'kksa esa fujUrj c<+ jgh
gSA bldk dkj.k ;gh gS fd fofHkUu {ks=kksa rFkk ekspks± ij ljdkj rFkk vU; yksd fudk;ksa (Public bodies) osQ
dk;ks± dk fujUrj foLrkj gks jgk gSA 19oha 'krkCnh esa rks ljdkjh O;; osQ fl¼kUr dks vfèkd vko';d ugha ekuk
tkrk Fkk D;ksafd mu fnuksa ljdkj osQ dk;ks± dk {ks=k cM+k lhfer Fkk] fdUrq 20oha 'krkCnh esa] f'k{kk rFkk lkoZtfud
LokLF; tSls lkekftd ekeyksa esa rFkk okf.kfT;d o vkS|ksfxd ekeyksa esa tSlsµjsyos] flapkbZ] fctyh rFkk ,slh
gh vU; iz;kstukvksa osQ {ks=k esa jkT; osQ dk;ks± dk vR;fèkd foLrkj gqvk gS] vr% muosQ dkj.k ljdkjh O;; esa
Hkkjh 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

yksd foÙk
uksV 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 osQ
dkj.k mUgksaus lkoZtfud O;; osQ fl¼kUr dks vko';d ugha le>kA 'kkL=kh; ;k izkphu vFkZ'kkL=kh O;fDrxr
vkfFkZd LorU=krk ij tksj nsrs FksA os ugha pkgrs Fks fd jkT; vFkZO;oLFkk esa vuko';d gLr{ksi djsA ;gh og
dkj.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 lhfer
jgus pkfg,A ,d vesfjdu vkykspd osQ erkuqlkj ¶iqjkus vaxzst ys[kdksa dks O;; osQ fl¼kUr dh vko';drk
ugha Fkh] D;ksafd ljdkj osQ lEcUèk esa mudk tks fl¼kUr Fkk] mldk rkRi;Z Fkk ljdkjh dk;ks± dh ,d fuf'pr
lhekA¸2
lj ikjusy osQ 'kCnksa esaµ¶lkekftd O;oLFkk dks cuk;s j[kus rFkk fons'kh vkØe.kksa ls j{kk osQ fy, vfr
vko';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 dk
vfèkd dY;k.k&dk;Z djuk iM+rk gS] ftlesa ljdkj dks lkekftd dY;k.k vkSj vkfFkZd fodkl osQ fy, vusd
mís';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;kZIr
o`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 of
government 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 the
preservation of social order and for protection against foreign attack it waste and an
unjust and oppressive imposition of the public.”
—Quoted by Adams, Science of Finance p. 50.

17-1 yksd O;; esa o`f¼ osQ dkj.k uksV

(Reasons for the Growth of Public Expenditure)
(1) jkT; dh fØ;kvksa esa o`f¼ (Increase in the Activities of the State)—ljdkjsa miHkksDrkvksa
dks fu%'kqYd vFkok ykxr ls de ewY; ij tks lsok,¡ miyCèk djkrh gSa] mudk {ks=k vc dkiQh c<+ x;k gSA
f'k{kk] turk dk LokLF; rFkk turk osQ fy, euksjatu dh O;oLFkk blosQ ToyUr mnkgj.k gSaA edkuksa rFkk
fpfdRlk lqfoèkkvksa dh O;oLFkk os u;s {ks=k gSa ftuesa ljdkjsa izfo"V gks pqdh gSaA bu lsokvksa dh O;oLFkk ljdkj
bl fl¼kUr dks n`f"Vxr j[kdj djrh gS fd ykHk izkIrdrkZ vius èku ls bu lsokvksa dk ftruk mi;ksx dj ldrs
gSa] 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`f¼
dh gS] rkfd yksxksa dh dfBukb;k¡ de dh tk losaQ vkSj csdkj iM+s Je rFkk lkèkuksa dk mi;ksx fd;k tk losQA
bl izdkj dk O;; ns'k dks eUnh dh fLFkfr ls mckjus dh n`f"V ls Hkh okaNuh; ekuk tkrk gSA bl lanHkZ esa] ;g
ekuk 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± dks
fujUrj vius gkFk esa ysrs tk jgs gSa vkSj iqjkus dk;ks± dks vkSj vfèkd cM+s iSekus ij vfèkd oqQ'kyrk osQ
lkFk lEiUu dj jgs gSaA¸ vr% bl c<+rs gq, dk;ks± dks lEiUu djus osQ fy, vfèkdkfèkd ljdkjh O;; dks
vkJ; 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 jktuSfrd
o lkekftd :i Hkh dkiQh cny x;k gSA vkS|ksfxd ØkfUr osQ i'pkr~ vkfo"dkjksa dh yEch Üka`[kyk osQ dkj.k
tgk¡ 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 {kerk
vkbZA 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{kk
ls 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 dj
fy;k gS vkSj leLr ns'k esa vius Jfedksa dks fdlh u fdlh :i esa lkekftd lqj{kk iznku djrs gSaA ljdkjksa
dh ;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{kk
tSls] vkS|ksfxd Jfedksa osQ fy, o`¼koLFkk esa isU'ku] vkfJr ykHk] fu%'kqYd f'k{kk] chekjh esa lgk;rk] nq?kZVuk
ykHk] fpfdRlk lqfoèkk vkfn ij cM+h ek=kk esa O;; djrh gSaA blosQ vykok dbZ ljdkjksa us x`g&fuekZ.k esa lgk;rk
rFkk csjkstxkjh ykHk dh ;kstuk,¡ 'kq: dh gSaA vktdy ljdkj vius ukxfjdksa osQ fy, LokLF; ,oa fpfdRlk
lqfoèkk,¡ iznku djus osQ fy, dkiQh ek=kk esa O;; djrh gSA Hkkjro"kZ esa Hkh lu~ 1948 esa jkT; vfèkfu;e osQ
vUrxZr 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 ljdkj
turk 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) vFkok
v¼Z&,dkfèkdkjksa osQ fu;eu dh dfBu leL;k osQ lekèkku osQ fy,] miHkksDrkvksa dks ?kVh dherksa ij oLrq,¡ rFkk

yksd foÙk
uksV lsok,¡ miyCèk djkus osQ fy, vFkok xSj&ljdkjh vkfFkZd xfrfofèk;ksa dh lhek fuèkkZfjr djus osQ fy,A blls
èku 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;s
m|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 ldrh
gS 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 dh
vFkZO;oLFkk dk Ñf"k fodkl mldh vFkZO;oLFkk osQ fodkl dh èkqjh gksrk gSA vkfFkZd fodkl osQ fy, Ñf"k
rFkk xSj&Ñf"k nksuksa {ks=kksa osQ fodkl djus osQ fy, lqfoèkk,¡ iznku djuh vko';d gksrh gSa D;ksafd nksuksa {ks=k ijLij
fuHkZj djrs gSaA mnkgj.kkFkZ] Ñf"k vk; esa o`f¼ gksus ls vkS|ksfxd oLrqvksa osQ miHkksx esa o`f¼ gks tkrh gS ftlosQ
iQyLo:i vkS|ksxhdj.k dks c<+kok feyrk gSA bl izdkj Ñf"k rFkk m|ksxksa esa ijLij fuHkZjrk gksrh gSA bl fuHkZjrk
dks fuEu izdkj n'kkZ;k tk ldrk gSµÑf"k {ks=k dk dPpk eky m|ksxksa esa vkxrksa (inputs) osQ :i esa dke esa
yk;k tkrk gSA blh izdkj m|ksxksa dk fuxZr (output) Ñf"k {ks=k esa vkxrksa osQ :i esa iz;ksx gksrk gSA bl izdkj
Hkkjr tSls ns'k esa vkfFkZd ,oa lkekftd fodkl dks nzqrxfr iznku djus osQ fy, Ñf"k <k¡ps dks etcwr djuk
t:jh gSA blfy, fodkl'khy ns'k vius Ñf"k fodkl osQ fy, cM+h ek=kk esa O;; dj jgs gSaA ljdkj fdlkuksa
dks de C;kt nj ij Í.k iznku djuk] fu;kZrksa dks vuqnku] Ñf"kxr oLrqvksa dk fuèkkZfjr ewY; ij Ø;] rVdj
lqfoèkk iznku djuk bR;kfn lqfoèkkvksa ij O;; djrh gSA blosQ vfrfjDr ljdkj Ñf"k vuqlUèkku ,oa Ñf"kxr
lkèkuksa 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 dh
tks izo`fÙk ikbZ tkrh gS] mlosQ dkj.k Hkh ljdkjh O;; c<+rk utj vkrk gSA ewY;&Lrj esa o`f¼ gksus osQ lkFk gh
ljdkjsa bl ckr osQ fy, ckè; gks tkrh gSa fd os mu oLrqvksa o lsokvksa osQ fy, vfèkd èku dk Hkqxrku djsa
ftUgsa 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 bl
izdkj 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 dh
leL;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 ;q¼
lEcUèkh gfFk;kjksa osQ fuekZ.k rFkk lsuk osQ j[k&j[kko ij Hkkjh èkujkf'k O;; djuh gksrh gSA fiQj] ;q¼ yM+us dh
fofèk;ksa esa fnu&jkr tks ifjorZu gksrs jgrs gSa muosQ dkj.k Hkh lsuk dks u;s&u;s gfFk;kjksa dh vko';drk gksrh
gSA blls iqu% jkT; ij [kpZ dk Hkkj c<+rk gSA izfrj{kk O;; esa osQoy lSfudksa rFkk lSfud lkexzh dk O;; gh
lfEefyr ugha gksrk gS cfYd lSfudksa dh isU'ku rFkk ;q¼ gsrq fy, x;s ½.k ij C;kt Hkh 'kkfey gksrk gSA ;q¼
osQ 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 jgs
gSaA mnkgj.kkFkZ] ikfdLrku viuh jk"Vªh; vk; dk yxHkx 15 izfr'kr rFkk Hkkjr yxHkx 5 izfr'kr O;; djrs
gSaA Hkkjr esa ;g O;; 1950&51 esa osQoy 164-13 djksM+ #- Fkk tks 1986&87 osQ ctV esa 9728 djksM+ #i;k
vk¡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;k
ykxw 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 vfrfjDr
vLirkyksa] 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

rFkk thoui;ksxh vfuok;Z inkFkks± osQ forj.k o fu;U=k.k osQ dkj.k Hkh ljdkjksa ij [kpZ dk vfrfjDr Hkkj uksV
iM+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 dkiQh
ifjorZu gqvk gSA ,d 'krkCnh iwoZ rks yksx ljdkj osQ uke ls Hkh Mjrs Fks vkSj mls fujaoqQ'k rFkk LosPNkpkjh 'kfDr
dk izrhd le>rs FksA fdUrq vkt bl lEcUèk esa loZlkekU; n`f"Vdks.k ;g gS fd lkekU; O;fDr osQ fy, vPNh
oLrq rFkk lHkh O;fDr;ksa osQ fy, vfèkd lqfoèkkiw.kZ thou rc rd miyCèk ugha djk;k tk ldrk] tc rd fd
dkiQh ek=kk esa ljdkj ij fuHkZj u jgk tk;sA ljdkj osQ izfr n`f"Vdks.k esa bl ifjorZu osQ vusd dkj.k
gSa] 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 bl
dkj.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 rjg
ckgj gksrh gSaA
(c) tc O;olk; rFkk mRiknu dh NksVh&NksVh bdkb;k¡ gqvk djrh FkhaµvkfFkZd i¼fr ,d Lo;a pfyr
e'khujh osQ :i esa vPNh izdkj dk;Z djrh fn[kkbZ nsrh Fkh] ogh vk£Fkd i¼fr tc ,dkfèkdkjh fu;U=k.k osQ
vèkhu nyny esa iQ¡lh gqbZ rFkk vusd izdkj ls 'kks"k.k lh djrh gqbZ fn[kkbZ nsrh gSA blh osQ iQyLo:i ljdkj
ls ;g ek¡x dh tkus yxh fd og O;kolkf;d eUnh dk izfrjksèk djs rFkk v¼Z&O;olk; dks lUrqfyr j[ksA oqQN
yksx ;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 esa
fo|eku O;kid xjhch dks cgqr cqjk le>k tkrk gS vkSj mldks feVkus osQ fy, lkewfgd ix mBkus dk lq>ko
fn;k tkrk gSA bl fLFkfr esa ljdkj dk lg;ksx vfuok;Z gks tkrk gSA vkSj lkoZtfud dY;k.k rFkk lkoZtfud
fuekZ.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£Fkd
leL;kvksa dh tfVyrk,¡ cgqr c<+ xbZ gSaA vU; dkj.kksa esa Hkh ,d dkj.k gS tks f'k{kk rFkk vU; vusd ,slh
dY;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;ZØeksa
osQ vUrxZr ifjogu] lapkj rFkk fo|qr tSlh ewyHkwr vk£Fkd lsokvksa dh O;oLFkk dh tkrh gSA jkT; osQ fy, ;g
vko';d gksrk gS fd og mPp dksfV osQ vk£Fkd o lkekftd lsokvksa dh O;oLFkk djs rkfd m|ksx&èkUèks rsth
ls fodflr gks losaQA blosQ vfrfjDr vfèkdka'k vkèkqfud ljdkjksa dh ;g ,d uhfr cu xbZ gS fd mRiknu osQ
iz;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 djosQ
Hkh 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£Fkd
fodkl fu;ksftr :i esa djus vkjEHk dj fn;s gSaA vk£Fkd fu;kstu esa bl izdkj osQ iz;kl fd;s tkrs gSa fd
miyCèk lkèkuksa dk bl izdkj ls 'kks"k.k fd;k tk;s rkfd pgq¡eq[kh vk£Fkd fodkl osQ lkFk yksxksa dk thou&Lrj
Å¡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+rh
gSa 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

yksd foÙk
uksV esa vc rd N% iapo"khZ; ;kstuk,¡ iwjh gks pqdh gSa vkSj mu ij Øe'k% vfèkd O;; gqvk gSA lkroha ;kstuk esa
fiNyh ;kstukvksa ls dgha vfèkd O;; dh O;oLFkk dh xbZ FkhA lkroha ;kstuk (1985&90) osQ fy, j[kh xbZ
jkf'k 1984&85 dh dherksa osQ vkèkkj ij FkhA NBh ;kstuk esa okLrfod oqQy O;; 11] 000 djksM+ #i;k gqvk
gSA lkroha ;kstuk esa lkoZtfud {ks=k osQ fy, 1] 80] 000 djksM+ #i;s dh O;oLFkk dh xbZ FkhA vkBoha ;kstuk
1992&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 gSA
c<+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'o
dh tula[;k 155 djksM+ ls c<+dj 415 djksM+ gks xbZ gSA Hkkjr dh tula[;k 1981 dh tux.kuk osQ vuqlkj
68-38 djksM+ gks xbZ gSA Hkkjr dh vkcknh esa yxHkx 2-5 izfr'kr dh ok£"kd o`f¼ gks jgh gSA tula[;k o`f¼
ls u osQoy jkT; osQ iz'kklu osQ O;; esa o`f¼ gksrh gS cfYd muosQ lq[k&lqfoèkkvksa dh o`f¼ djus ij jkT; osQ
O;; esa o`f¼ gks tkrh gSA ljdkj dks c<+rh gqbZ tula[;k osQ fy, f'k{kk] LokLF;] euksjatu] vkokl vkfn ij
dkiQh 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 gSA
ewY; Lrj esa o`f¼ osQ iQyLo:i ljdkj dks igys dh vis{kk vfèkd O;; djuk iM+ jgk gSA ,d rks ljdkj
dks Lo;a dbZ oLrq,¡ ,oa lsok,¡ [kjhnuh iM+rh gSa rFkk f}rh;r% ljdkj mRiknu osQ fy, tks Hkh O;; dk vuqeku
yxkrh 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`f¼
gqbZ ftlosQ iQyLo:i yksxksa osQ thou&Lrj esa o`f¼ gqbZ gSA ljdkj dks bl thou&Lrj osQ c<+us osQ lkFk&lkFk
vfèkd 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 ,oa
eè;kofèk pquko djkus iM+rs gSa ftudks lEiUu djkus osQ fy, ljdkj dks dkiQh O;; djuk iM+rk gSA blosQ
vykok eU=kh ,oa vU; pqus gq, izfrfufèk;ksa ij ljdkj dks dkiQh O;; djuk iM+rk gSA ljdkjksa dks vU; ns'kksa
ls Hkh owQVuhfrd lEcUèk cuk;s j[kus iM+rs gSaA nwljs ns'kksa esa jktnwrkokl [kksyus iM+rs gSa ftu ij Hkh ljdkj dks
dkiQh 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;sd
ljdkj 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 izdkj
vUrjkZ"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 gksuk
vko';d gSA o`f¼ dk ;g vuqikr O;; osQ :i esa ifjofrZr gksus ij izfr O;fDr mRiknu c<+ tkrk gSA bl izdkj
ldy 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 laLFkkvksa
dh dk;Z oqQ'kyrk] futh laLFkkvksa ls vfèkd gks tkrh gS D;ksafd (v) lkoZtfud laLFkkvksa }kjk mRikfnr eky
vPNh fdLe dk gksrk gS] (c) cktkj esa oLrqvksa dh deh ugha gks ikrh gS rFkk (l) lkoZtfud {ks=k esa iw¡th

vklkuh ls miyCèk gks tkrh gSA (ii) lkZotfud O;; ls ,slh lsok,¡ mRiUu gksrh gSa ftudk mi;ksx lEiw.kZ lekt uksV
dj ldrk gS tSls LowQy] vLirky] ikoZQ bR;kfnA (iii) oqQN ,slh uohu lsok,¡ ftudks laLFkk,¡ ugha dj ldrha
mudks 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 tkrh
gS] 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|kUu
osQ LFkku ij vkjkenk;d ,oa foykflrk dh oLrqvksa ij vfèkd O;; djus yx tkrs gSaA oSxuj osQ erkuqlkj
ljdkjh 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 gh
fLFkfr;ksa esa ,d tSlh foÙkh; uhfr ykxw dh tkrh gS fdUrq nksuksa esa oqQN ekSfyd vUrj gksrs gSa] tks fuEufyf[kr
gSaµ
(1) vk; O;; dk lek;kstu (Adjustment between Income and Expenditure)—jkT; igys
vius 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] ,d
jktdh; 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 lkoZtfud
O;; esa o`f¼ rks ljyrk ls dh tk ldrh gS] fdUrq mls de djuk dfBu gksrk gSA nwljh vksj] futh O;; esa
yksp (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 dk
dk;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=k
lhfer 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 fuHkZj
djrk 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 vkfn
ij 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 izkIr
gksrk gSA
(6) mís'; (Object)—lkoZtfud O;; dk mís'; lkekftd dY;k.k (Social welfare) gksrk gS] tcfd
futh 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 fdlh
O;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;; dk
izHkko fdlh O;fDr fo'ks"k ij gh iM+rk gSA

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,¡ iznku
dh 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 Lrj
esa lqèkkj ykus rFkk vk£Fkd fLFkjrk cuk;s j[kus osQ fy, ljdkjh O;; dk vkJ; fy;k tk ldrk gSA Ñf"k rFkk
m|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 rkfd
mRiknu o`f¼ dks izksRlkgu feysA ljdkjh [kpZ osQ }kjk vR;ko';d thouksi;ksxh inkFkks± rFkk iw¡thxr eky dk
mRiknu vkjEHk fd;k tk ldrk gS vkSj futh m|eksa ls izfr;ksfxrk dh tk ldrh gSA bl izdkj] ljdkjh [kpZ
osQ }kjk forj.k osQ lEiw.kZ <k¡ps eas gh ifjorZu fd;k tk ldrk gSA ,slk ,d vksj rks ljdkjh deZpkfj;ksa dk osru
c<+kdj rFkk lkekftd lqj{kk o fpfdRlk lqfoèkkvksa vkfn dh O;oLFkk djosQ fd;k tk ldrk gS] vkSj nwljh vksj
m|ksxksa dk jk"Vªh;dj.k djoQs rFkk Hkwfe dk vfèkxzg.k djoQs ,slk fd;k tk ldrk gSA ljdkjh O;; vk£Fkd
fLFkjrk 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 ldrk
gSA ;gk¡ ;g ckr mYys[kuh; gS fd ljdkjh [kpZ ljdkj dh vk£Fkd uhfr dk ,d ,slk egÙoiw.kZ vL=k cu
ldrk gS fd ftlosQ }kjk mRiknu rFkk forj.k esa lqèkkj yk;k tk losQ vkSj vk£Fkd fLFkjrk dk;e j[kh tk losQA
ijUrq ;gk¡ ;g ugha eku ysuk pkfg, fd vk£Fkd uhfr osQ osQoy bl igyw ls gh okafNr ifj.kke izkIr fd;s tk
ldrs gSaA vU; Hkh cgqr ls mik; gSa tSls fd ekSfnzd mik;] vk£Fkd fu;U=k.k rFkk djkèkku vkfn_ ;fn vk£Fkd
uhfr esa mfYyf[kr y{;ksa dks izkIr djuk gS rks bu mik;ksa dks Hkh bl fn'kk esa fØ;k'khy cukuk gksxkA blls
vk£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 ewyHkwr
fl¼kUrksa dk vè;;u fd;k x;k Fkk vkSj ftuesa vfèkdre lkekftd ykHk osQ fl¼kUr dk foospu fd;k x;k
FkkA muesa igyk fl¼kUr rks ml lhek dh vksj laosQr djrk gS tgk¡ rd fd oqQy ljdkjh O;; c<+k;k tkuk
pkfg,] vkSj nwljk fl¼kUr fofHkUu enksa esa lkèkuksa osQ c¡Vokjs dh vksj laosQr djrk gS rkfd 'kq¼ lkekftd ykHk
dks 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 esa
bl O;; dh FkksM+h&lh Hkh vkSj o`f¼ ls lekt dks izkIr gksus okys ykHk esa] vkSj blosQ foijhr djkèkku
vFkok 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

vkn'kZ lhek izLrqr djrk gSA¸ izks- ihxw us Hkh bl fl¼kUr dh yxHkx bUgha 'kCnksa esa O;k[;k dh gS] ¶lHkh uksV
fn'kkvksa esa ljdkjh O;; ,d ,sls fcUnq (Point) rd c<+k;k tkuk pkfg, ftl ij [kpZ fd;s tkus okys
vfUre 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[kus
dh vuqefr nsrk gS tgk¡ fd ljdkj }kjk [kpZ fd;s x;s vfUre #i;s ls izkIr gksus okyk lhekUr lkekftd ykHk
ml lhekUr R;kx osQ cjkcj gks tks fd djkèkku }kjk olwy fd;s tkus okys vfUre #i;s osQ dkj.k djnkrk dks
djuk iM+sA
(2) ¶lHkh fn'kkvksa esa ljdkjh O;; ,d ,sls fcUnq rd c<+k;k tkuk pkfg, ftl ij O;; fd;s tkus
okys vfUre 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¸ bldk vFkZ gS fd ¶;q¼ iksrksa (battle ships) rFkk fuèkZuksa
dh lgk;rk (poor relief) dh enksa osQ chp [kpZ dk caVokjk bl izdkj fd;k tkuk pkfg, fd muesa
ls 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, ftlls
fd izR;sd en ls izkIr gksus okyk lhekar rqf"Vxq.k cjkcj gksA bldks ge yksd foÙk osQ {ks=k esa le&lhekUr
rqf"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 vius
lkèkuksa dk fofHkUu enksa osQ chp c¡Vokjk djrs le; ;fn ljdkj }kjk bl fl¼kUr dks n`f"Vxr j[kk tk, rks
ljdkj 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"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 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 dks
ml lhekUr R;kx osQ cjkcj dj losQ tks djkèkku }kjk olwy fd;s x;s vfUre #i;s osQ dkj.k djnkrk dks djuk
iMs+A bl lEcUèk esa vkSj Hkh vusd rdZ gSa tks ;gk¡ fn;s tk ldrs gSaA mnkgj.k osQ fy,] ljdkjh djkèkku rFkk
ljdkjh [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 okys
vfUre #i;s osQ dkj.k djnkrk }kjk fd;s tkus okys lhekUr R;kx ls dh tk losQA fiQj ljdkjh [kpZ dbZ
vuk£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] os
osQoy vkn'kZ (ideals) gSa vkSj lS¼kfUrd :i ls gh lR; gSaA tgk¡ rd O;kikj dk iz'u gS] mUgsa ykxw djuk cM+k
dfBu 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 ,sls
ewyHkwr fl¼kUr gSa tks fd rc rd ljdkj rFkk turk osQ fy, ekxZn'kZu osQ :i esa dk;Z dj ldrs gSa
tc 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

yksd foÙk
uksV (1) lekt dY;k.k esa o`f¼ (Increase in Social Welfare)—ljdkjh [kpZ osQ }kjk lekt dY;k.k esa
o`f¼ gksuh pkfg, ;|fi ;g gks ldrk gS fd dHkh&dHkh ljdkjh [kpZ dh :ijs[kk dk fuèkkZj.k fdlh fo'ks"k
oxZ 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 HkykbZ
gh loksZPp y{; gS tks fd O;fDr;ksa vFkok oxks± osQ fgrksa osQ Åij gSA vr% ;g vo'; ns[kk tkuk pkfg, fd
fdlh 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 [kpZ
ls tks ykHk izkIr gks og ml [kpZ dh ykxr ls vfèkd gks rFkk ljdkj }kjk [kpZ fd;s x;s èku ls izkIr gksus
okyk 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)—,slh
lsokvksa dks loZizFke gkFk esa fy;k tkuk pkfg,] ftuoQs }kjk fd lkekftd dY;k.k esa lokZfèkd o`f¼ gks vkSj
ftuosQ }kjk lkekftd dY;k.k (social welfare) esa de o`f¼ gks] mu lsokvksa ij ckn esa [kpZ fd;k tkuk
pkfg,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 djksa
rFkk 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 gS
og Hkh mu lsokvksa ij fd;k x;k gh ekuk tkuk pkfg, tks ljdkj tu&dY;k.k osQ fy, miyCèk djrh gSA ;fn
ljdkjh iz'kklu vkfn dh ykxr cgqr vfèkd vkrh gS rks ;g ekuk tk;sxk fd lEiUu dh tkus okyh lsokvksa
osQ 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 tkuh
pkfg, 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; Ïksrksa
dh 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 ij
èku 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¡Vk
tkuk pkfg, tks fd lekt dh n`f"V ls loksZÙke rFkk vuqowQy gks rkfd mu lsokvksa osQ izHkkoksa dks vk£Fkd fLFkjrk
esa 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 esa
oqQN lhek,¡ ykxw dh tkrh gSaA os gSaµtula[;k dks ns[krs gq, lekt dh vk; o èku {ks=k] vU; lkèku rFkk èku
o vk; dk fof'k"V forj.kA
(9) lsok leUo; (Service Coordination)—ljdkj dh fofHkUu bdkb;ksa dh lsokvksa osQ chp dkjxj <ax
ls leUo; (coordination) LFkkfir fd;k tkuk pkfg,] rkfd mu lsokvksa ls vfèkdre lkekftd ykHk izkIr
fd;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,A
osQoy dkuwu&lEer [kpZ fd;s tkus pkfg,] 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 ljdkjh vfèkdkjh Hkh ljdkjh lsokvksa dh ykxrksa (costs) ,oa ykHkksa uksV
dh 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 dh
izkfIr] vFkkZr~ ljdkjh [kpZ dh ;kstuk bl izdkj cukbZ tkuh pkfg, rkfd mlls lekt osQ fdlh fo'ks"k oxZ osQ
fy, ugha cfYd lEiw.kZ :i esa (as a whole) leLr lekt osQ fy, vfèkdre lkekftd ykHk rFkk lkekftd
dY;k.k izkIr fd;k tk losQA ¶;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 vkSj tgk¡ rd Hkh lEHko gks losQ vk; dh vlekurkvksa esa dehA¸ la{ksi esa dgk
tk ldrk gS fd ljdkjh èku mu enksa esa [kpZ fd;k tkuk pkfg, tks fd tufgr dh n`f"V ls lokZfèkd vuqowQy
gksaA vU; 'kCnksa esa] ljdkjh [kpZ ls vfèkdre rqf"Vxq.k izkIr fd;k tkuk pkfg, vkSj ,slk osQoy rHkh lEHko gks
ldrk gS tcfd ljdkjsa èku dks bl izdkj [kpZ djsa rFkk fofHkUUu mi;ksxksa osQ chp lkèkuksa dk bl izdkj c¡Vokjk
djsa rkfd lHkh mi;ksxksa (uses) ls izkIr gksus okyk lhekUr rqf"Vxqq.k cjkcj gksA vU; 'kCnksa esa] ,slk rc gks ldrk
gS 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 tk
losQ_
(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 [kpZ
dk ;g fl¼kUr cM+k mi;ksxh fl¼kUr gS vkSj vFkZ'kkL=k dk dksbZ Hkh fo|kFkhZ ljdkj }kjk viuk;s tkus okys
vkn'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 gSA
bldk dkj.k ;g gS fd ,d vksj rks ljdkj osQ fy, ;g vlEHko gS fd og [kpZ dh izR;sd en ls izkIr gksus
okys lhekUr lkekftd ykHk dks leku dj losQ vkSj nwljh vksj lEiw.kZ lekt dks iznku fd;s tkus okys oqQN
ykHk dh ek=kk dk vuqeku yxk losQA bl lc foospu osQ vUr esa ;gh fu"d"kZ fudyrk gS fd izR;sd ljdkjh
O;; 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; [kpZ
djus 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 dh
mRiknu 'kfDr esa o`f¼ Hkh djuh pkfg,A ;gh ferO;f;rk ;k fdiQk;r (economy) dk ldkjkRed igyw gSA
blesa 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 vfèkdre
fd;k tk ldrk gS] tcfd O;; esa fiQtwy[kphZ ;k cckZnh u gksA vr% ;g fl¼kUr ,slk vPNk O;kogkfjd fu;e
gS 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;oLFkk
dks izHkkfor djosQ gh ugha cfYd ljdkjh vk; dks c<+kus dh n`f"V ls HkhA¸ Li"Vr% bldk vFkZ ;gh gS

yksd foÙk
uksV fd ljdkj viuk O;; bl izdkj djsa fd mlesa ljdkj dh vk; osQ foLrkj esa Hkh enn feysA oLrqr% ;g Hkh
bl fl¼kUr dk cM+k egÙoiw.kZ igyw gS vkSj ljdkj tc vius [kpZ dh :ijs[kk cuk, rks mls bldk vuqlj.k
vo'; 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'k
ml 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"k
en 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 lHkh
vfoosdiw.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 osQ
vUrxZr ;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 gSA
izks- f'kjkt dk ;g fl¼kUr ljdkjh [kpZ dh uhfr fuèkkZfjr djus osQ fy, mi;qDr dk;Z i¼fr izLrqr djrk gS
rFkk ljdkjh [kpZ osQ iz'kklu esa oqQN fufgr LokFkks± (vested interests) osQ izos'k rFkk euekusiu ij jksd
yxkrk gSA
orZeku le; esa LohÑfr osQ bl fl¼kUr dk dkiQh foLrkj gqvk gSA mnkgj.k osQ fy, yksdra=kh; ns'kksa esa Lo;a
ljdkj dks Hkh [kpZ djus ls igys laln (Parliament) ;k foèkku&e.My dh LohÑfr ysuh iM+rh gSA ljdkj
osQ izR;sd eU=kky; ;k foHkkx dks foÙk&eU=kky; dh LohÑfr ysuh iM+rh gSA ,d foHkkx osQ vUrxZr Hkh
foHkkxkè;{k dh vuqefr ysuh iM+rh gSA blh izdkj [kpZ osQ fy, iwoZ LohÑfr ysus dk ;g flyflyk cjkcj vkxs
Hkh pyrk jgrk gSA ;gk¡ ;g ckr Hkh mYys[kuh; gS fd vuqefr ysus dh bl O;kid O;oLFkk osQ dkj.k
dHkh&dHkh dk;Z nsjh ls lEiUu gksrk gS vkSj iz'kklu esa yky iQhrk'kkgh (red-tapism) tUe ys ysrh gSA ijUrq
bldks blfy, lgu djuk gksrk gS rkfd [kpZ osQ iz'kklu esa bZekunkjh vkSj ferO;f;rk cuh jgs vkSj viO;; ,oa
vfr 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 ?kkVs
dh fLFkfr ls cpk tkuk pkfg,A izks- f'kjkt osQ gh 'kCnksa esa] ¶ljdkjksa dks viuh vk; izkIr djus rFkk [kpZ djus
osQ 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 ;g
fl¼kUr crkrk gS fd izkbosV O;fDr osQ leku ljdkj dks Hkh vius lkèkuksa dh ifjfèk esa jgdj gh [kpZ djuk
pkfg,A ijUrq bldk ;g vFkZ ugha gS fd ljdkj dks dHkh Í.k ysuk gh ugha pkfg,A oLrqr% ;fn vko';drk
gks rks mls mèkkj ys ysuk pkfg,A ijUrq mldh vk; bruh gksuh pkfg, fd og ml Í.k dk C;kt vnk dj losQ
vkSj 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 ckr
ns'k dh vFkZO;oLFkk dh n'kk ij fuHkZj gksrh gSA eqnzkLiQhfr dh n'kk esa cs'kh osQ ctV (surplus budget) dks
vPNk ekuk tkrk gS] D;ksafd ;g yksxksa dh Ø;'kfDr (purchasing power) dks de dj nsrk gS ftlls oqQy

leFkZ ek¡x (effective demand) ek=kk de gks tkrh gS vkSj bl izdkj ;g pkyw ek¡x vkSj pkyw mRiknu esa uksV
larqyu dk;e j[kus esa lgk;d gksrk gSA blosQ foijhr] eUnh osQ fnuksa esa ?kkVs osQ ctV (deficit budget) dks
okaNuh; ekuk tkrk gS vkSj og blfy,] D;ksafd ;g yksxksa dh Ø;'kfDr esa o`f¼ djosQ oqQy leFkZ ek¡x esa o`f¼
dj 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 osQ
vUrxZr iw.kZ jkstxkj rFkk ewY;ksa esa fLFkjrk dh fLFkfr orZeku gksA blosQ vfrfjDr ,d fodkl'khy ns'k esa ?kkVs
osQ 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'krsZ
fd ?kkVk cgqr vfèkd u gks] vU;Fkk rks bl dk;Zokgh ls vFkZO;oLFkk (economy) esa LiQhfrtU; izo`fÙk;k¡ mRiUu
gks 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 ugha
gS 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 ,slh
gksuh pkfg, fd tks ns'k dh cnyrh gqbZ ifjfLFkfr;ksa osQ lkFk Lo;a dks ifjofrZr dj losQ] vFkkZr~ ns'k dh
vko';drkvksa vkSj ifjfLFkfr;ksa osQ vuqlkj ljdkjh [kpZ esa ?kVk&c<+h djuk lEHko gks losQA okLro esa] bl
fl¼kUr dk mís'; ;g gS fd ljdkjh [kpZ dh uhfr esa ,slh yksp gksuh pkfg, fd og ;q¼ tSls ladVdkyhu
voljksa 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 LFkkukUrfjr
fd;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 osQ
fuekZ.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 gS
fd 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 ;g
y{; rc izkIr fd;k tk ldrk gS tcfd ljdkjh [kpZ osQ }kjk lekt osQ fuèkZu oxks± dks vfèkd ykHk igq¡pk,
tk;saA ;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 ;g
fl¼kUr mu ns'kksa osQ fy, cM+k egÙoiw.kZ gS tgk¡ fd vk; osQ forj.k esa Hkkjh vlekurk,¡ ikbZ tkrh gSaA ;gh dkj.k
gS fd Hkkjr tSls fodkl'khy ns'kksa esa jkT; dh vk£Fkd fØ;kvksa ,oa jktdks"kh; uhfr;ksa osQ fØ;kUo;u esa bl
fl¼kUr dks O;kogkfjd :i ls ykxw fd;k x;k gSA mnkgj.kkFkZµ,sls ns'kksa esa lekt osQ oqQN fiNM+s oxks± dks jkstxkj
esa izkFkfedrk iznku dh tkrh gS rFkk f'k{kk lEcUèkh vusd lqfoèkk,¡ o Nk=ko`fÙk;k¡ vkfn iznku dh tkrh gSaA blh
izdkj] 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 osQ
vuqlkj] vfèkdkfèkd ljdkjh O;; mRiknu rFkk fodkl lEcUèkh dk;ks± esa gh fd;k tkuk pkfg,A vYifodflr
ns'kksa osQ fy, rks ;g fl¼kUr cM+k gh vuqowQy gS] D;ksafd ,sls ns'kksa esa] ¶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¸ vr% vfèkdre jkstxkj] vfèkdre iSnkokj rFkk vfèkdre vk; gh ljdkjh [kpZ
dk eq[; mís'; gksuk pkfg,A

yksd foÙk
uksV
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 fl¼krksa
osQ 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`f¼
bR;kfn dk;ks± ij dkiQh lkoZtfud O;; gqvk gS vkSj ;gh dkj.k gS fd fiNys nks n'kdksa ls Hkkjrh; vFkZO;oLFkk
esa vk£Fkd lqn`<+rk vkbZ gSA ;kstukvksa osQ vUrxZr viuk;h x;h {ks=kh; fodkl dh uhfr ^ykHk osQ fl¼kUr* osQ
vuq:i gS D;ksafd blls fiNM+s {ks=kksa] fo'ks"kdj xzkeh.k tula[;k dks dkiQh ykHk igq¡pk gSA fdUrq iz'kklfud
f'kfFkyrk osQ dkj.k ^ferO;f;rk* ,oa ^LohÑfr* osQ fl¼kUrksa dk iwjh rjg ikyu ugha gqvk gSA ?kkVs dk ctV
gekjh ljdkj dh ijEijkxr detksjh jgh gS vkSj fLFkfr ;gk¡ rd igq¡p x;h gS fd u osQoy osQUnz ljdkj gh
viuk vFkZ&izcUèk ?kkVs osQ ctV ls iw.kZ djrh gS cfYd jkT; ljdkjksa dh Hkh ;g ,d fnup;kZ cu x;h gSA vkt
okLrfodrk ;g gS fd yksxksa dh djnku {kerk yxHkx lekIr gks pqdh gS vkSj yksd O;; esa mÙkjksÙkj o`f¼ gksrh
tk jgh gSA yksd&O;; esa ^yksp* dh vuqifLFkfr osQ lkFk&lkFk yksxksa dh dj nsus dh ;ksX;rk de gksus osQ dkj.k
ljdkj us vius vFkZ&izcUèk osQ fy, u;s uksVksa dks Nkik gSa blosQ ifj.kkeLo:i ns'k eg¡xkbZ osQ nkSj ls xqtj jgk
gSA fiNys n'kd ls rks ;g fLFkfr vkSj Hkh vfèkd xEHkhj gks x;h gSA ;g ckr vo'; ljkguh; gS fd ljdkj
dh O;; uhfr ^mRikndrk* ,oa Û;k;iw.kZ* forj.k oQs fl¼kUrksa dks viukus esa dkiQh liQy jgh gSA bl izdkj
Li"V gS fd Hkkjr ljdkj dh O;; uhfr esa vHkh Hkh dkiQh lqèkkj djus dh xqatkb'k gSA

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 tk
jgs 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¡ps
esa 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;oLFkk
osQ fodkl dh èkqjh gksrk gSA vkfFkZd fodkl osQ fy, Ñf"k rFkk xSj&Ñf"k nksuksa {ks=kksa osQ fodkl djus
osQ fy, lqfoèkk,¡ iznku djuh vko';d gksrh gSa D;ksafd nksuksa {ks=k ijLij fuHkZj djrs gSaA

• lkoZtfud O;; eas o`f¼ dk ,d vU; egÙoiw.kZ dkj.k tula[;k o`f¼ nj Hkh gSA c<+h gqbZ tula[;k osQ uksV
lq[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 chp
lkeatL; 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.k
osQ Lrj esa lqèkkj ykus rFkk vk£Fkd fLFkjrk cuk;s j[kus osQ fy, ljdkjh O;; dk vkJ; fy;k tk
ldrk 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 vFkok
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 vkn'kZ lhek
izLrqr 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 yxkbZ
vfUre 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] fdUrq
fiQj Hkh oqQN ,sls ewyHkwr fl¼kUr gSa tks fd rc rd ljdkj rFkk turk osQ fy, ekxZn'kZu osQ :i esa
dk;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 ljdkjh
vfèkdkjh 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 vkSj
tgk¡ 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 djosQ
gh 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\

yksd foÙk
uksV 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


bdkbZ—18% yksd O;; osQ izHkko
uksV
bdkbZµ18: yksd O;; osQ izHkko

(Effects of Public Expenditure)
mís'; (Objectives)
izLrkouk (Introduction) lajpuk (Structure)
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 of
Economic 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 ,d
egÙoiw.kZ lk/u Hkh ekuk tkrk gSA ;fn ge lektokn (socialism) osQ y{; dks izkIr djuk pkgrs gSa rks ,slk

yksd foÙk
uksV 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 esa
de ls de gLr{ksi djuk pfg, vkSj ;g fd ljdkj rks turk dh ,tsUV ek=k gS ftldk dk;Z osQoy jktuSfrd
laxBu dks lgh&lyker cuk;s j[kuk gSA blfy, ,Me fLeFk us jkT; dh U;wure fØ;kvksa dk leFkZu fd;k vkSj
jkT; dh fØ;kvksa dks osQoy U;k;] iqfyl rFkk lsuk rd gh lhfer j[kus dh odkyr dhA ,Me fLeFk dk fopkj
Fkk fd ljdkjh O;; rks lkekU;r% ,d viO;; (waste) gh gSA ljdkjh O;; osQoy turk osQ ikl ls ljdkj
dh vksj dks LFkkukUrfjr fd;k gqvk /u gksrk gS vkSj ;g /u ;fn ljdkj dh vis{kk turk }kjk gh [kpZ fd;k
tk, 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 rks
ljdkjh [kpZ esa gj izdkj ls o`f¼ djus osQ oSxuj osQ fu;e dks lkoZykSfdd :i ls lgh rFkk lR; ekuk tkrk
gSA 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 ugha
gS] cfYd ;g rks lalkj osQ yxHkx lHkh ns'kksa esa ik;k tkrk gS] Hkys gh ogk¡ dh lkekftd o vkfFkZd jpuk
jktuSfrd <k¡pk oSQlk gh D;ksa u gksA ,d fodkl'khy ns'k esa rks ljdkjh O;; dh dksbZ Li"V lhek fu/kZfjr dj
lduk 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 o
lkekftd 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, mu
lsokvksa 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 ldrh
gSA 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<+rh
gSA 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 dh
vksj dks Ø;'kfDr (purchasing power) dk LFkkukUrj.k dj nsrk gSA ;fn vk; ;k Ø;'kfDr dk ;g
LFkkukUrj.k fu/Zu O;fDr;ksa dh vksj dks vFkok ,sls O;fDrvksa dh vksj dks gksrk gS ftudk miHkksx osQ izfr #>ku
vf/d gksrk gS] c'krsZ fd vU; ckrsa iwoZor~ jgs] rks mlls jk"Vªh; vk; esa o`f¼ gksus yxrh gS vkSj LFkkukUrj.k
u 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 fd
ns'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 :i
lsA ljdkjh {ks=k ( public sector) osQ m|ksx mRiknu vFkok jk"Vªh; vk; esa izR;{k :i ls va'knku djrs gSaA
Hkkjr 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 gSA
yksdrU=kh; ns'kksa esa] vf/dka'k ljdkjh O;; mRiknu esa ijks{k :i ls lgk;d gksrk gSA vc ge mRiknu ij
ljdkjh O;; osQ iM+us okys fofHkUu izdkj osQ izHkkoksa dk vè;;u djsaxsµ

18-1-2 mRiknu ij yksd O;; osQ izHkko uksV

(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 gksuk
pkfg, fd tks mRiknu esa U;wure deh djs vkSj ljdkjh [kpZ ,slk gksuk pkfg, tks mRiknu esa vf/dre o`f¼
djs] c'krsZ fd vU; ckrsa leku jgsaA¸ MkYVu dk ;g Hkh dguk gS fd mRiknu ij ljdkjh [kpZ osQ izHkkoksa dk
lgh vè;;u osQoy rHkh fd;k tk ldrk gS tcfd fuEufyf[kr rÙoksa ij blosQ izHkkoksa dk ewY;kadu fd;k
tk,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 rRoksa
ij 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;; yksxksa
dh 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 {kerk
esa 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 Lrj
dks mQ¡pk mBk nsrk gS ftlls mudh dke djus rFkk cpr djus dh ;ksX;rk esa 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&oSls
gh yksxksa dh vk; esa Hkh o`f¼ gksrh gS vkSj tc yksxksa osQ gkFk esa vf/d vk; vk tkrh gS rks mlls mudh dke
djus] 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 ,oa
lsokvksa 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 vkSj
og Hkh lLrs ewY; ij] rks mldk yksxksa dh dke djus] cpr djus rFkk fuos'k djus dh ;ksX;rk ij izfrowQy
izHkko iM+ ldrk gSA blh izdkj mRiknu esa lgk;d gksus okyh lM+dksa] jsyksa rFkk ifjogu o lapkj osQ vU; lk/uksa
osQ fuekZ.k rFkk bathfu;¯jx o fpfdRlk vkfn osQ Vªs¯ux dkWyst [kksyus dh ctk; ;fn ljdkjh [kpZ Hkkjh ek=kk
esa fiQYe LVwfM;ks] flusek?kjksa] gksVyksa o e|iku x`gksa vkfn osQ fuekZ.k ij fd;k tkrk gS] rks ljdkjh [kpZ dk ,slk
LFkkukUrj.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

yksd foÙk
uksV 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 dkiQh
lhek 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 ches
vkfn dh lqfo/k,¡ O;fDr dks lqj{kk rFkk fuf'prrk iznku djrh gSa_ vr% ;s mldh dke djus o cpr djus
dh bPNk ?kVkrh gSaA Li"V gS fd dksbZ Hkh O;fDr dfBu Je D;ksa djsxk rFkk vf/d D;ksa cpk;sxk tcfd mls
ekywe 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% ;g
vko';d gS fd ljdkjh [kpZ dk bl izdkj fu;eu fd;k tk, fd yksxksa dh dke djus dh iszj.kk ij mldk
dksbZ 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] ;fn
og 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'k
djus dh bPNk de gks tk;sxhA fdUrq ;fn dk;Z o cprksa esa o`f¼ gksus osQ lkFk&lkFk gh ljdkj }kjk iznku fd;s
tkus okys ykHk c<+k;s tkrs gSa rks vo'; dke djus o cpr djus dh bPNk esa o`f¼ gksxh] vU;Fkk blls mYVk
gh gksxkA dke djus rFkk cpr djus dh bPNk esa rc Hkh o`f¼ gks ldrh gS] ;fn yksxksa dks bl ckr dk iw.kZ
fo'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 dke
djus] cpr djus rFkk fuos'k djus dh bPNk dks de dj nsrh gSaA ijUrq O;kogkfjd :i esa] budk dksbZ ,slk
izfrowQy izHkko ugha iM+rk gSaA baXyS.M vkSj la;qDr jkT; vesfjdk dk mnkgj.k gekjs lkeus gSA ogk¡ ljdkj }kjk
lkekftd ;k dkfeZd lqj{kk dh lqfo/k,¡ iznku dh xb± ftuls cprsa grksRlkfgr gksus dh ctk, cprksa dks c<+kus
esa 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 cprksa
rFkk fuos'kksa dks grksRlkfgr u djsaA vr% ljdkjh [kpZ bl izdkj fd;k tkuk pkfg, fd ljdkj vf/d ek=kk esa
lkekftd lqj{kk dh lqfo/k,¡ iznku dj losaQ fdUrq cpr rFkk fuos'k osQ O;; ij mldk dksbZ izR;{k ;k izfrowQy
izHkko u iM+sA ljdkjh O;; }kjk ,sls volj Hkh eqgS;k djk;s tkus pkfg, fd ftuosQ vUrxZr dh xbZ cprksa rFkk
fuos'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;k
tk ldrk gSµ
(v) vizR;{k rFkk ijks{k LFkkukUrj.kµljdkjh O;; vkfFkZd lk/uksa dks futh mi;ksx ls ljdkjh mi;ksx dh
vksj dks LFkkukUrj.k dj nsrk gS vkSj ,slk og dbZ izdkj ls djrk gS mnkgj.kkFkZ] izfrj{kk] iqfyl rFkk ukxfjd
iz'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;ksxksa
ls 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.

ijUrq ;g Hkh eku ysuk lgh ugha gS fd xSj&ljdkjh mi;ksx ls ljdkjh mi;ksx dh vksj dks fd;k tkus okyk uksV
lk/uksa dk ;g vUrj.k yksxksa }kjk fd;s tkus okys oLrqvksa osQ miHkksx dks de dj nsrk gS vkSj mlosQ iQyLo:i
yksxksa 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"V
ls og vR;Ur vko';d rFkk egÙoiw.kZ gksrk vkSj blosQ fcuk ml ns'k osQ vkfFkZd dY;k.k esa Hkh o`f¼
ugha 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 ,oa
fodkl'khy lk/uksa dk Js"Bre ,oa vuqowQyre mi;ksx djuk lEHko gks tkrk gSA ijUrq ;gk¡ ;g ckr Hkh n`f"Vxr
j[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 gh
gksuk pkfg, vkSj u cgqr de] cfYd bruk i;kZIr gksuk pkfg, fd ftlls ns'k esa vkUrfjd 'kkfUr o cká lqj{kk
dh fLFkfr cuh jgsA
oqQN vk/kjHkwr lsokvksa] tSls fd lM+dksa] jsyksa o ¯lpkbZ ifj;kstukvksa vkfn osQ fuekZ.k ij fd;k tkus
okyk ljdkjh O;; ns'k dk vkfFkZd fodkl djus esa cM+k lgk;d gksrk gSA vr% ,d fodkl'khy ns'k osQ
fy, ;g vR;Ur vko';d gS fd ,slh vk/kjHkwr lsokvksa dh O;oLFkk osQ fy, ;g lk/uksa dks xSj&ljdkjh {ks=k
ls ljdkjh {ks=k dh vksj dks LFkkukUrfjr dj fn;k tk,A bl izdkj dk ljdkjh [kpZ fofHkUu oLrqvksa rFkk lsokvksa
osQ cktkjksa osQ vkdkj essa o`f¼ djosQ futh fuos'kdÙkkZvksa dks fofHkUu vkfFkZd dk;ks± esa /u yxkus dh izsj.kk nsrk
gSA okLrfodrk ;g gS fd fdlh ns'k esa bu vk/kjHkwr vkfFkZd lsokvksa dh fo|ekurk rFkk ek=kk gh bl ckr dks
izdV 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) rFkk
miknku (subsidies) fn;s tkrs gS vkSj bl izdkj fd;k x;k ;g ljdkjh [kpZ yksxksa osQ lk/uksa dks
u;s&u;s m|ksxksa dks [kksyus esa yxkus osQ fy, rFkk pkyw m|ksxksa dk mRiknu c<+kus osQ fy, lgk;d gksrk
gSA bl izdkj] f'k{kk] izf'k{k.k (training), tu&LokLF;] lkekftd lqj{kk dh ;kstuk,¡ rFkk o`¼koLFkk isa'ku
vkfn lkekftd egÙo dh enksa ij fd;k x;k ljdkjh O;; ekuoh; iw¡th (human capital) dh {kerk ,oa
oqQ'kyrk esa rFkk lkekftd dY;k.k (social welfare) esa o`f¼ djrk gS vkSj bl izdkj ns'k osQ vkfFkZd fodkl
esa viuk ;ksxnku djrk gSA fodflr ns'kksa dh vis{kk fodkl'khy ns'kksa esa ,slk vkSj Hkh vf/d rsth ls gksrk gSA
vr% bu egÙoiw.kZ lkekftd lsokvksa dks lEiUu djus osQ fy, ;fn vkfFkZd lk/uksa dks xSj&ljdkjh mi;ksx ls
gVkdj ljdkjh mi;ksxksa esa yxk;k tk;s rks mls vuqRiknd (unproductive) ugha ekuk tkuk pkfg,] fo'ks"k :i
ls 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;k
x;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 ;g
xSj&ljdkjh /u dks rhozxfr ls m|ksxksa esa yxkus osQ fy, izksRlkgu nsrk gS rFkk lEiw.kZ leqnk; osQ vkfFkZd fodkl
esa 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 djrs
gSa 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), fctyh
rFkk ifjogu dk fodkl vkfnA ;s izk;kstuk,¡ nh?kZdky esa rks Hkkjh ykHk iznku djrh gSa fdUrq rRdky ;k fudV
Hkfo"; 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

yksd foÙk
uksV (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 MkYVu
dk ;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;ksafd
izkbosV 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; yksxksa
dk 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;sd
en 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.k
futh {ks=k esa vkfFkZd ;k lkekftd dY;k.k vFkok mRiknu esa deh ls mRiUu gqbZ gSA fdUrq vf/dka'k vk/qfud
jktdks"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"V
ls vR;Ur mfpr gSA tSlk fd MkYVu us dgk gS fd ¶,slh vusd fn'kkvksa esa fd;k tkus okyk vf/dkf/d
ljdkjh [kpZ blfy, okaNuh; gS rkfd fofHkUu mi;ksxksa osQ chp leqnk; osQ lk/uksa dk ,slk forj.k
fd;k tk losQ forj.k fd;k tk losQ ftlosQ loksZÙke ifj.kke gksa vkSj tks fcuk fdlh i{kikr osQ orZeku
o Hkfo"; osQ chp lUrqyu j[k losQA¸1 vr% ;g fu"d"kZ :i esa dgk tk ldrk gS fd lk/uksa dk vUrj.k
mRiknu c<+kus esa rFkk mlosQ iQyLo:i ns'k osQ vkfFkZd o lkekftd dY;k.k dks c<+kus esa egÙoiw.kZ ;ksxnku
djrk gS vkSj bl izdkj c<+k gqvk ljdkjh [kpZ vkfFkZd izxfr rFkk lkekftd dY;k.k dh n`f"V ls cgqr egÙoiw.kZ
gksrk gSA
(c) vkfFkZd fLFkjrk ,oa lk/uksa dk LFkkukUrj.kµvkfFkZd fLFkjrk (economic stability) vFkkZr~ iw.kZ
jkstxkj 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 dh
ek=kk ubZ cprksa dh ek=kk ls esy u [kk;s vFkkZr~ fuos'k (investment) Lo;eso cprksa (savings) osQ cjkcj
u 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 rFkk
fuos'k osQ chp leku lUrqyu vkus o cuk;s j[kus osQ fy, izk;% ljdkjh gLr{ksi dh vko';drk gksrh gSA tc
cprksa dh ek=kk fuos'k ls vf/d gksrh gS rks vFkZO;oLFkk esa lqLrh mRiUu gks tkrh gS tks vUrr% eUnh dks tUe
nsrh gSA ,slh fLFkfr esa ;g vko';d gS fd ljdkjh [kpZ ljdkjh jktLo ls vf/d gks vkSj ljdkjh ?kkVs dh
ctV uhfr viuk;sA
eUnh osQ le; esa ljdkj osQ vfrfjDr O;; dh foÙkh; O;oLFkk cSadksa ls m/kj ysdj dh tkuh pkfg, vkSj bl
O;; dk #[k lkoZtfud fuekZ.k osQ dk;ZØeksa dh vksj dks eksM+ nsuk pkfg,A lkoZtfud fuekZ.k dk;ks± ij fd;s
tkus 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 esa
fuos'k dh ek=kk Hkh c<+rh gSA ifj.kkeLo:i] iw.kZ jkstxkj dh n'kk,¡ mRiUu gks tkrh gSaA vU; 'kCnksa esa] ljdkjh
O;; 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 bl
fLFkfr 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.

uhfr viuk;sA ;fn tksf[ke iw¡th (risk capital) dh deh fn[kkbZ ns] rks ljdkj dks pkfg, fd ;g ctV dh uksV
cs'kh dk /u yksd fudk;ksa (public bodies) dks vFkok oqQN pqus gq, futh m|eksa dks m/kj ns nsA ;g Hkh gks
ldrk gS fd bu dtks± osQ cnys esa ljdkj bu m|eksa esa va'k/kjh (share-holder) cu tk,A ijUrq ;gk¡ ;g
ckr 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 gSA
bl izdkj fu"d"kZ :i esa dgk tk ldrk gS fd ljdkjh O;; esa bl izdkj fofHkUurk j[kh tkuh pkfg, ftlls
fd 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 dk
fofHkUu {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 rkfd
lEiw.kZ ns'k osQ vkfFkZd fodkl esa lUrqyu cuk;s j[kk tk losQA fiNM+s {ks=kksa dk vkS|ksfxd fodkl rhoz xfr ls
djus 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) vkerkSj
ij lgk;d vuqnkuksa osQ ekè;e ls la?kh; jkT; esa ykxw fd;k tkrk gSA lgk;d vuqnku (grants-in-aid) osQUnz
ljdkj }kjk jkT; dks vkSj jkT; ljdkjksa }kjk LFkkuh; ljdkjksa dks blfy, fn;s tkrs gSa rkfd vk£Fkd lk/u
fodflr {ks=kksa ls de fodflr {ks=kksa dh vksj dks LFkkukUrfjr gks tk;saA blls fiNM+s {ks=kksa dh mRiknu 'kfDr c<+rh
gS 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 chp
vkfFkZd lk/uksa osQ LFkkukUrj.k esa ljdkjh [kpZ dk ;ksxnku osQoy rHkh egÙoiw.kZ ekuk tkrk gS tcfd
yksd&lÙkkvksa (Public authorities) dh vkfFkZd fØ;kvksa dk {ks=k NksVk gksA vU; 'kCnksa esa iw¡thoknh
vFkZO;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 LokfeRo
rFkk 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 dks
lk/uksa osQ LFkkukUrj.k dk iz'u gh ugha mBrk gSA ogk¡ rks lEiw.kZ vFkZO;oLFkk dk funsZ'ku osQUnzh; fu;kstu
izfèkdj.k (Central Planning Authority) }kjk oqQN fo'ks"k :i ls pqus gq, y{;ksa dh iwfrZ osQ fy, fd;k
tkrk gSA
Hkkjr tSlh fefJr vFkZO;oLFkk (mixed economy) osQ vUrxZr] tgk¡ fd ljdkjh vkSj xSj&ljdkjh
nksuksa gh {ks=k egÙoiw.kZ ;ksxnku djrs gSa] lk/uksa osQ LFkkukUrj.k rFkk dke djus] cpr djus o fuos'k
dh ;ksX;rk o bPNk ij ljdkjh [kpZ osQ izHkko dk lEiw.kZ ns'k osQ vkfFkZd fodkl dh n`f"V ls Hkkj
egÙo gSA
bl izdkj Li"V gS fd yksd O;; }kjk vkfFkZd lk/uksa dks ,d LFkku ls nwljs LFkku ij vFkok ,d mi;ksx ls
nwljs mi;ksx esa LFkkukUrfjr fd;k tk ldrk gSA vkfFkZd lk/uksa dks fdlh fo'ks"k O;olk; esa LFkkukUrfjr djus
ij mRiknu esa o`f¼ dh tk ldrh gSA ;g LFkkukUrj.k vuqnku nsdj futh m|ksxksa dh LFkkiuk djosQ fd;k tk
ldrk gSA futh m|ksx osQ mRiknu ls mRifÙk osQ fofHkUu lk/u futh m|ksx dh vksj gh ¯[kp tk;saxs] ftlls
mRiknu fujUrj c<+rk pyk tk;sxkA fofHkUu lk/uksa dk ;g mi;ksx euq";ksa dh orZeku vFkok Hkfo"; dh
vko';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 dh
tk ldrh gSA mnkgj.kkFkZµ;fn osQUnz ljdkj LFkkuh; ljdkjksa dks vuqnku nsrh gS] rks LFkkuh; ljdkjksa }kjk ml

yksd foÙk
uksV vuqnku dk leqfpr mi;ksx djus ls mRiknu esa i;kZIr o`f¼ gksxh rFkk mRifÙk osQ fofHkUu lk/u Hkh mlh vksj
vko`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¯dx
vkfn dh lqfo/k,¡ iznku djus ij m|ksxifr bu LFkkuksa ij m|ksxksa dh LFkkiuk djsaxs] ftlosQ ifj.kkeLo:i mRifÙk
osQ 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 ls
lkoZtfud 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¶blesa
FkksM+h Hkh 'kadk ugha gks ldrh fd cqf¼ekuh ls fd;s x;s lkoZtfud O;; dh O;oLFkk }kjk mRiknu dks izkIr
izksRlkgu] djkjksi.k rFkk O;oLFkk dks iwjk djus osQ fy, vko';d vU; rjhdksa ls dh xbZ mRiknu esa deh dh
vis{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 djus
osQ fy, ljdkj osQ gkFkksa dk ,d vR;Ur 'kfDr'kkyh vL=k gksrk gSA /u dk leku ,oa U;k;ksfpr forj.k djus
fy,] ljdkj osQoy viuh djk/ku uhfr (taxation policy) dk gh mi;ksx ugha djrh] cfYd mís'; dh iw£r
esa ljdkjh] O;; Hkh cM+k egÙoiw.kZ ;ksxnku djrk gSA okLro esa ckr ;g gS fd vk; dh fo"kerkvksa dks nwj djus
esa djk/ku rFkk ljdkjh O;; dk ;ksxnku iwjd (Complementary) rFkk vuqiwjd (Supplementary) gksrk
gSA ljdkj tc viuh O;;&uhfr dk fu/kZj.k djrh gS rks mls fu'p; djuk gksrk gS fd lekt osQ fdl oxZ
dks mls lokZf/d ykHk igq¡pkuk gSA ;fn ljdkj viuk vf/dka'k O;; /uh yksxksa osQ dY;k.k ij gh O;; djrh
gS] rc rks mlosQ ns'k esa vk; dh vlekurkvksa esa vkSj Hkh vf/d o`f¼ gksxhA blosQ foijhr] ;fn vf/dka'k
ljdkjh /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 socially
desirable which will increase productive power more than it would be increased if the
funds requied were left in private hands.” —Dalton.
2. “There can be little doubt that the stimulate to production afforded by a wise system of
public expanditure should far outweigh the check. If any to production result from the
taxation and other devices required to finance this system, provided that these too are
well chosen.” —Dalton.

18-2 vkjksgh] vuqikrh rFkk vojksgh O;; dk ;ksxnku uksV

(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;k
tk;sxk] ogk¡ mlls mRiknu esa fuf'pr o`f¼ gksxh¸ MkYVu dk ;g n`<+ fo'okl Fkk fd ljdkjh [kpZ ls
mRiknu esa lnk gh o`f¼ gksxh] c'krsZ fd mls bruh cqf¼eÙkk osQ lkFk fd;k tk;s fd djk/ku osQ dkj.k ;fn
mRiknu 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 dks
vf/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 dks
vf/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 fofHkUu
oxksZa 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 ykHkksa
dh o`f¼ vk; osQ vuqikr esa gh gksrh gSA vojksgh O;; (regressive expenditure) esa ykHk vk; dh o`f¼
dh 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 gS
lkoZtfud O;; ls ;fn ml oxZ dks mruk gh ykHk de vuqikr esa izkIr gksrk gS rks og lkoZtfud O;; vojksgh
dgyk;sxkA mnkgj.k&;fn Hkkjr ljdkj fu/Zuksa osQ cPpksa osQ fy, izkFkfed f'k{kk ij O;; u djosQ mPp oxZ osQ
cPpksa 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 gh
lkoZtfud O;; ls ykHk izkIr gksrk gS rks bl O;; dks vuqikrh O;; dgsaxsA mnkgj.kkFkZµdeZpkfj;ksa osQ osruekuksa
esa 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 gS
lkoZtfud O;; ls gksus okys ykHk dk vuqikr ;fn mruk gh vf/d feyrk gS rks mls vkjksgh O;; dgsaxsA
tSls&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 rsth
ls 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 osQ
vkfFkZZd o lkekftd dY;k.k esa vf/dre o`f¼ gksA MkYVu osQ gh 'kCnksa esa] ¶ljdkjh [kpZ dh og i¼fr
loksZÙke gS ftlesa vk; dh fo"kerkvksa dks de djus dh lcls n`<+ izo`fÙk ikbZ tkrh gSA¸1 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 dks de djus dh vFkkZr~ èkuh
o 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 ljdkj
bu vlekurkvksa dks de djuk pkgrh gS rks vkjksgh O;; dk vkJ; ysuk pkfg,A
1. Ibid.

yksd foÙk
uksV
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;sa
vFkok lsok;sa ljdkj }kjk fu%'kqYd vFkok lLrh dherksa ij nh tkrh gSa] mlls /uh oxZ osQ eqdkcys lekt osQ
fu/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{kk
osQ 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`f¼
djrk 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 dh
vlekurk osQ {ks=k dks NksVk djrh gSA¸3 ijUrq ;g dgk tkrk gS fd ¶de vleku lekt osQ y{; rd igq¡pus
dh ;g osQoy ,d lM+d gSA¸4 bl izdkj MkYVu us mu vf/dka'k vk/qfud vFkZ'kkfL=k;ksa osQ er dk leFkZu
fd;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.

vc ;g ckr fcYoqQy Li"V gksrh tk jgh gS fd fu/Zu yksxksa dh vk; c<+kus rFkk vlekurkvksa dks de djus uksV
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"d
esa ;g ckr u cSB tk;s fd mUgsa viuh HkykbZ osQ fy, Lo;a dke djus] cpr djus rFkk fuos'k djus dh
vko';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 dke
djus] 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.

yksd foÙk
uksV 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 ,d
mi;qDr i¼fr dh vko';drk gksrh gSA vkfFkZd vfLFkjrk (economic instability) ,d la[;kRed ;k
ek=kkRed /kj.kk (quantitative concept) gS tks fd fdlh vkn'kZ ls fopfyr gksus dh ek=kk rFkk xfr ls
lEc¼ 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;k
tkrk gSA
vkfFkZd vfLFkjrk dk vk'k; (Meaning of Economic Instability)µvkfFkZd fLFkjrk dk vFkZ gS fLFkj
ewY; Lrjksa (stable price levels) ij iw.kZ jkstxkj dh fLFkfr ls fopyu (departure)A iw.kZ jkstxkj rFkk
ewY; 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 mlls
vFkZO;oLFkk esa lqLrh (recession) vk tkrh gS ftlls eUnh (depression) dh fLFkfr mRiUu gks tkrh gSA
blosQ foifjr] tc fuos'k ;k fofu;ksx cprksa ls vf/d gks tkrs gSa rks mlls rsth ;k eqnzkLiQhfr dh fLFkfr mRiUu
gks 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~ eqnzk
voLiQhfr (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, Hkkjh
dfBukb;k¡ iSnk dj nsrs gSaA c<+rh gqbZ dhersa fuf'pr vk; okys oxZ osQ yksxksa osQ lkeus eqlhcrksa dk igkM+ [kM+k
dj nsrh gSaA m/j fxjrh gqbZ dherksa ls Hkh Hkkjh O;kolkf;d gkfu;k¡ rFkk fouk'k gksrk gS vkSj O;kid csjkstxkjh
iSQy 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 vfèkd
feyrk gS rks mls D;k dgsaxs\
(v) vuqikrh O;; (c) vojksgh O;;
(l) vkjksgh O;; (n) mijksDr lHkhA

18-5 csjkstxkjh vkfFkZd vfLFkjrk dk gh ifj.kke gS uksV

(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) vFkok
oqQO;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 fLFkfr
mRiUu 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 osQ
fl¼kUrksa 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~ mlesa 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

yksd foÙk
uksV ;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

Y N
uksV
C+I+G
E1
L
mi;ksx rFkk fofu;ksx C+1
45°
O Y Y2 X
jk"Vªh; vk;
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"V
fd;k tk ldrk gSA fp=k esa Y- v{k ij miHkksx ,oa fofu;ksx dh ek=kk,¡ ekih xbZ gSa rFkk X- v{k ij vk; Lrj
dks 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 izkjfEHkd
lUrqyu 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 OY 1 gks tk;sxh vksj ifj.kkeLo:i jkstxkj dk Lrj vk;&o`f¼ vuqikr esa c<+ksrjh gks tk;sxhA bl
izdkj Li"V gks tkrk gS fd lkoZtfud O;; osQ ekè;e esa eanhdky dks vk; ,oa jkstxkj esa o`f¼ djosQ lekIr
fd;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 ij
izfrdkjh ;k {kfriwjd dgk tkrk gSA {kfriwjd O;; djus dh i¼fr ;g gksrh gS fd eUnh osQ le; esa Hkkjh
ek=kk esa ljdkjh O;; fd;s tkrs gSa vkSj T;ksa&T;kas vFkZO;oLFkk (economy) eUnh osQ pØO;wg ls fudyrh tkrh
gSa 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 djus
osQ fy, vFkok izkbosV O;fDr;ksa esa c<+rh gqbZ fu%lap; dh izo`fÙk (propensity to hoard) osQ izHkkoksa dks
lekIr 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 {kfriwjd
O;; osQ fy, /u dh O;oLFkk djus osQ rhu mik; ;s gSa&djk/ku (taxation), m/kj (borrowing) rFkk ubZ
eqnzk dk fuekZ.k (Creation of new money)A vf/d djk/ku dk igyk mik; ,sls le; esa lEHko ugha gksrk
tcfd csjkstxkjh c<+h gqbZ gks vkSj vkenfu;ksa osQ Lrj uhps gksaA ijUrq ;fn ljdkj fulap; djus okyksa ij dj
yxkdj /u izkIr djs rks gks ldrk gS fd mlosQ izfrowQy izHkko u gksaA ?kkVs dh [kpZ dh iwfrZ osQ fy, ;fn ljdkj
m/kj ysdj /u izkIr djrh gS vkSj ;fn ;s m/kj xSj&ljdkjh miHkksx rFkk fuos'k osQ fy, miyC/ /u esa deh
dj nsrs gSa rks mlosQ dksbZ ykHkdkjh izHkko ugha gksaxsA ;fn ljdkj de C;kt ij cSadksa ls m/kj ysrh gS rks {kfriwfrZ
O;; osQ izHkko eqnzk izlkj tSls gh gksrs gSaA ;s m/kj mu /ujkf'k;ksa dks de ugha djrs tks fd izkbosV fuos'kdrkZvksa
osQ 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

yksd foÙk
uksV
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 rFkk
vf/d jkstxkj eqgS;k djkus osQ fy, ljdkjh O;; dk mi;ksx fd;s tkus esa fufgr gSaA budk laf{kIr o.kZu
fuEufyf[kr gSµ
(i) loZizFke ;g gks ldrk gS fd ljdkj osQ ikl lkoZtfud fuekZ.k dh leqfpr ;kstuk;sa u gksa vkSj vf/d
jkstxkj miyC/ djkus osQ uke ij og ,slh ifj;kstukvksa dks gkFk esa ys ys tks csdkj gksa] vuqRiknd gksa rFkk lekt
osQ 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; eqnzkLiQhfr
dh n'kk;sa mRiUu gks ldrh gSa tcfd ljdkj dks bl ckr dk Kku u gks fd tc vFkZO;oLFkk eUnh osQ pØO;wg
ls ckgj fudy vk;s rks fuos'k (investment) dh nj esa fdl izdkj deh dh tk,A dHkh&dHkh lkoZtfud
fuekZ.k dk;ZØe ,slh izo`Qfr osQ gksrs gSa (tSls fd cgq&mís';h; ty fo|qr ifj;kstuk,a) ftUgsa vkjEHk djosQ iwjk
gh 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;; vuqRiknd
O;; cu tkrk gSA {kfriwjd ljdkjh O;; ls pw¡fd ljdkj }kjk fy, tkus okys Í.kksa dh ek=kk rFkk muosQ C;kt
dk [kpZ c<+ tkrk gS vkSj ljdkj ,d vuko';d cks> osQ uhps nc tkrh gSA vr% vusd fo}ku ;g ilUn ughas
djrs 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 [kpZ
cM+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

pqdh gksrh gSA bl fLFkfr ls ljdkj dks pkfg, fd og viuh vk; ls de [kpZ djs vkSj djksa dks fLFkj cuk;s uksV
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

yksd foÙk
uksV gksxhA vU; 'kCnksa 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 ,slk
gksuk pkfg, fd tks mRiknu esa U;wure deh djs vkSj ljdkjh [kpZ ,slk gksuk pkfg, tks mRiknu esa
vfèkdre 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 esa
vkUrfjd 'kkfUr mldh cká lqj{kk dh n`f"V ls og vR;Ur vko';d rFkk egÙoiw.kZ gksrk vkSj blosQ
fcuk 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 tkus
okyk 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) rFkk
miknku (subsidies) fn;s tkrs gSa vkSj bl izdkj fd;k x;k ;g ljdkjh [kpZ yksxksa osQ lk/uksa dks
u;s&u;s m|ksxksa dks [kksyus esa yxkus osQ fy, rFkk pkyw m|ksxksa dk mRiknu c<+kus osQ fy, lgk;d gksrk
gSA
• ,slh vusd fn'kkvksa esa fd;k tkus okyk vf/dkf/d ljdkjh [kpZ blfy, okaNuh; gS rkfd fofHkUu
mi;ksxksa osQ chp leqnk; osQ lk/uksa dk ,slk forj.k fd;k tk losQ ftlosQ loksZÙke ifj.kke gksa vkSj tks
fcuk 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[kus
osQ fy, Hkh vk£Fkd lk/uksa osQ LFkkukUrj.k (diversion) dks egÙoiw.kZ ekuk tkrk gSA

• fofHkUu {ks=kksa osQ chp lk/uksa dk LFkkukUrj.k dHkh&dHkh ljdkjh [kpZ osQ }kjk vkfFkZd lk/uksa dk uksV
fofHkUu {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&ljdkjh
nksuksa gh {ks=k egÙoiw.kZ ;ksxnku djrs gSa] lk/uksa osQ LFkkukUrj.k rFkk dke djus] cpr djus o fuos'k
dh ;ksX;rk o bPNk ij ljdkjh [kpZ osQ izHkko dk lEiw.kZ ns'k osQ vkfFkZd fodkl dh n`f"V ls Hkkjh
egÙo gSA
• tgk¡ osQoy djk/ku dks fy;k tk;sxk rks mlls mRiknu vo#¼ gksxk vkSj tgk¡ osQoy ljdkjh [kpZ dks
fy;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`fÙk
ikbZ 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 dks
de 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 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
• 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 vke
rkSj 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 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

• 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\

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


bdkbZ—19% lkoZtfud ctV
uksV
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 dh
vkfFkZd 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 jktuhfrd
O;oLFkk] vkfFkZd fl¼kar] izca/dh; n`f"Vdks.k] ys[kk fl¼kar rFkk yksd iz'kklu dk Hkh izHkko iM+k gSA vk/qfud
ctV fo/kf;dk osQ izfr mÙkjnk;h rks gksrk gh gS] lkFk gh blesa ;kstuk rFkk izca/ osQ rRo dks Hkh 'kkfey dj
fy;k x;k gSA

yksd foÙk
uksV 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 bls
izdkf'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;; dk
fooj.k ,oa vkus okys o"kZ dh izkfIr;ksa rFkk O;; dk vuqeku gSA ;fn ctV esa ?kkVk gS rks ctV esa mldh iw£r
osQ 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 izLrko
gSA 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 vuqeku
gS 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 djus
osQ 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;k
tkrk 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 izLrqr
fd;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 osQ
ys[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/kj
ij 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~Q
mYys[k fd;k tkrk gSA

(6) vk;&O;; enksa dk foHkktuµlkekU; :i esa ctV esa vk;&O;; dh enksa dks nks Hkkxksa esa foHkkftr uksV
fd;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"kZ
esa 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~ mldk
fuekZ.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 dh
vk£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 tk
ldrk gSA ctV fuekZ.k dh rS;kjh dbZ eghuksa rd pyrh jgrh gS] fdUrq fodkl'khy ns'kksa esa ;g izfØ;k
oqQN gh lIrkgksa esa lekIr gks ldrh gSA bl pj.k esa dk;Zikfydk }kjk jktLo rFkk O;; dk vfxze
vuqeku yxk;k tkrk gSA
([k) vuqeksnu (Authorization)µf}rh; pj.k esa dk;Zikfydk }kjk izLrqr ctV dks fo/kf;dk dh
LohÑfr 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 dk
fØ;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 djuk
gksxk muosQ lEcU/ esa fu.kZ; fy;k tkrk gSA fu.kZ; ;g ysuk gksrk gS fd fofHkUu izfrLi/hZ oSdfYid
izLrkoksa 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

yksd foÙk
uksV ([k) uhfr dks ykxw djus dk ctV ,d ekè;e gS\ ;gk¡ dk;Z{kerk rFkk ferO;f;rk osQ ekin.M dks ykxw
fd;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 dkuwuh
fu;U=k.k ij cy nsus dk dkj.k gS vf/dkjksa dk nq#i;ksx jksduk rFkk lkoZtfud iQ.M dks xyr bLrseky
ls cpkukA
(?k) ctV nLrkost vrhr dh fØ;kvksa] orZeku fu.kZ;ksa rFkk Hkkoh lEHkkoukvksa osQ fo"k; esa yksxksa dks tkudkjh
iznku djus dk Ïksr gks ldrk gSA ctV izfØ;k dk;Zikfydk rFkk fo/kf;dk dks volj iznku djrh gS
fd 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¡fd
lHkh 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] jktuhfrd
O;oLFkk] vk£Fkd fl¼kUr] izcU/dh; n`f"Vdks.k] ys[kk fl¼kUr rFkk yksd iz'kklu dk vkpj.kA bu lkekU; rÙoksa
osQ 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 rFkk
ys[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) dh
vejhdh O;oLFkk osQ vè;;u dks j[kk tk ldrk gSA 1920 rFkk 1930 osQ n'kdksa esa ljdkjh ctVksa esa fuEu
fo"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 osQ
eè; 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 fd
ctV 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 elys
vk 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;sA
blh 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

ikjEifjd ctV esa fuEu ckrksa ij cy fn;k tkrk Fkkµ uksV

(i) ,drk (Unity)µljdkj dh lHkh izkfIr;ksa (receipt) dks lesfdr :i esa ,d lkekU; fuf/ osQ
vUrxZr 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'oklh
gksuk 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 rFkk
yksd 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 tkudkjh
lekt 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 rÙo
dks 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;k
gSA ,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 dk
izHkko 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 dh
lgk;rk ls fo/kf;dk ljdkj osQ lEcU/ksa] lk/uksa osQ vkcUVu osQ fu/kZj.k dh jktuhfrd izfØ;k vkfn dh
foospuk 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=k
vFkZ'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=k
osQ {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=k
osQ :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 vlUrqfyrA
bl lEcU/ esa nks n`f"Vdks.kksa dh ppkZ dh tkrh gSµ

yksd foÙk
uksV 19-4-1 Dykfldy n`f"Vdks.k (Classical Viewpoint)µlarfq yr ctV (Balanced Budget)

Dykfldy ys[kdksa osQ vuqlkj ctV dk lkj gS jktLo rFkk O;; osQ eè; lUrqyuA ;g /kj.kk O;fDrxr vkpj.k
osQ 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[kZrk
gks ldrh gSA¸1 ;q¼ tSlh ladVdkyhu fLFkfr gh bl fl¼kUr dk viokn gks ldrh gSA vBkjgoha rFkk mUuhloha
lfn;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 rks
ifj.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 mrus
gh dêðj fojks/h FksA mudk dguk Fkk fd viO;;h (Wasteful) yksd [kpZ osQ dkj.k gh ctV esa ?kkVk gksrk
gSA yqV~t us lUrqfyr ctV dks foÙkh; fLFkjrk dk izrhd ekukA lkFk gh] ;g Hkh crk;k fd ,slk ctV futh
iz;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 dh
ekU;rk Fkh fd iw.kZ jkstxkj lkekU; fLFkfr gSA iw.kZ jkstxkj dh fLFkfr esa ctV ?kkVk osQ fy, foÙk yksd m/kj
ls izkIr gksrk gSA yksd ½.k dk vFkZ gS futh jkstxkj ls gVkdj lk/uksa dks lkoZtfud :i esa yxkukA lEiw.kZ
Dykfldy vFkZ'kkL=k dh ;gh ekU;rk jgh gS fd lkoZtfud mi;ksx dh rqyuk esa futh {ks=k esa lk/uksa dk vfèkd
mRiknd mi;ksx gksrk gSA nwljk roZQ ;g Fkk fd ½.k osQ }kjk ?kkVs dh foÙk O;oLFkk dj dh rqyuk esa de
d"Vnk;d gSA vr% ctV ?kkVk mÙkjnkf;Roghurk dks tUe nsrk gSA dgus dk rkRi;Z ;g gS fd vlUrqfyr ctV
osQ vUrxZr yksd O;; dk vuko';d foLrkj gksxkA rhljh ckr ;g gS fd Dykfldy vFkZ'kkfL=k;ksa dh /kj.kk
yksd O;; osQ lEcU/ esa vk/qfud vFkZ'kkfL=k;ksa ls fHkUu gSA yksd ½.k osQ dkj.k yksd O;; osQ fy, vkSj vfèkd
foÙk tqVkuk dfBu gks tkrk gSA dkj.k ;g gS fd ½.k ij u osQoy C;kt dk Hkqxrku djuk iM+rk gS] cfYd
ewy/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 ØkfUr
us ;g Li"V dj fn;k fd lUrqyu esa gksrs gq, Hkh vFkZO;oLFkk esa vuSfPNd csjkstxkjh cM+s iSekus ij fo|eku
jg ldrh gSA ;g Hkh crk;k fd iw.kZ jkstxkj dh izkfIr osQ fy, ekSfnzd uhfr Hkh vf/d dkjxj ugha gksrh gSA
vr% 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¡ rhu
izkjfEHkd iz'u mBrs gSaA (i) yksd O;; esa D;k&D;k 'kkfey djuk pkfg,\ (ii) ^jktLo* esa D;k&D;k 'kkfey djuk
pkfg,\ (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,A
mlh rjg oSls yksd fuekZ.k (public works) ij [kpZ] ftldk foÙk iks"k.k ½.k osQ }kjk gksrk gS] dks Hkh 'kkfey
ugha 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 of
a great kingdom.” —Adam Smith, Wealth of Nations.
2. H. Dalton, Principles of Public Finance, 1947, p. 301.

dfBu ugha gSA MkYVu osQ dgus dk rkRi;Z ;g gS fd fliZQ pkyw ctV dks gh larqfyr gksuk pkfg,A jktLo osQ uksV
lEcU/ esa vf/d dfBukbZ gSA dj jktLo dks rks 'kkfey djuk gh gS] fdUrq lHkh iw¡thxr izkfIr;ksa dks vyx
j[kuk pkfg,A lkoZtfud iw¡thxr lEifÙk ( public capital assets) esa deh e`rd Hkkj yksd ½.k (dead
weight 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 investment
Budget) vFkkZr~ izkfIr (Receipt) i{k rFkk O;; (Expenditure) i{k gSaA uhps nksuksa ctVksa dh izkfIr rFkk
O;; 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 tks
vizpyu (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 no
increase in the net deadweight public debt.” —Ibid., pp. 302-3.

yksd foÙk
uksV (i) 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,xkA blosQ foijhr
jktLo dh rqyuk esa O;; osQ vf/d gksus ij mls ?kkVs dk ctV (Deficit debt) dgk tkrk gSA lUrqfyr ctV
dh fLFkfr esa fuf/d ½.k (Funded debt) dh vko';drk ugha gksrh gSA (fuf/d ½.k og gS ftls ,d o"kZ
osQ 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 ,sls
larqyu esa fo'ys"k.k esa jktLo ,oa iw¡th ctVksa dks lkFk feykdj ns[kk tkrk gS rFkk jktLo ,oa iwath ctVksa esa
vyx&vyx larqyu dh ckr ugha dgh tkrh gSA ,sls gh larqyu dks uhps dh rkfydk esa fn[kk;k x;k gSA larqfyr
ctV dh bl /kj.kk osQ vuqlkj jktLo ctV esa vfrjsd ;k ?kkVk gks ldrk gSA ,slk vfrjsd ;k ?kkVk iwath ctV
esa 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 dguk
gS fd ok£"kd larqyu esa dksbZ fo'ks"k xq.k ugha gS] ;|fi ;gh lokZf/d mi;qDr vof/ gSA1 okbuj dk dguk gS
fd ¶vk£Fkd ifjfLFkfr ij è;ku fn;s fcuk ctV esa ok£"kd larqyu dh ckr djuk ,d Hkzkafr gSA ;fn izfro"kZ
larqyu dh t:jr gS] rks izfr ekl ;k izfr lIrkg ;k izfr ?kaVk D;ksa ugha\¸2 vk£Fkd ifjfLFkfr;ksa ij fopkj djrs
gq, ctV esa pØh; larqyu (cyclical balance) dh /kj.kk dk tUe gqvkA blosQ vuqlkj O;kikj pØ dh
lEiw.kZ vof/ dks ns[kuk pkfg, vkSj lEiw.kZ vof/ esa oqQy feykdj ctV dks larqyu esa j[kuk pkfg,µ O;kikj
pØ 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|eku
jgrh gSA blfy, osQUl] gkUlsu] csojht] MkYVu vkfn dk dguk gS fd ctV uhfr dk mís'; iw.kZ jkstxkj dh
izkfIr gksuk pkfg, ;g fopkj Dykfldy vFkZ'kkfL=k;ksa dh /kj.kk ls fHkUu gS D;ksafd iw.kZ jkstxkj dh izkfIr osQ
fy, 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; 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%
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 its
budget in each year why not in each month or week or hour?”

vk;ksftr cpr ges'kk vk;ksftr fofu;ksx osQ cjkcj gksrh gSA ,slh O;oLFkk esa lHkh ljdkjh jktLoµdj rFkk uksV
½.kµfuth O;; esa deh djrs gSaA ;g deh miHkksx ;k fofu;ksx esa dVkSrh osQ ekè;e ls gksrh gSA blfy, yksd
O;; 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 gksrh
gS vkSj u gh cpr Lor% vk;ksftr fofu;ksx osQ leku gks tkrh gSA blfy, ctV esa ?kkVk csjkstxkjh dks lekIr
djus osQ fy, t:jh gSA ctV ?kkVk lexz vk; esa o`f¼ djus osQ fy, ,d ldkjkRed ;U=k osQ :i esa ns[kk tkus
yxk 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 izkfIr
osQ 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 gSA
fodkl'khy ns'kksa esa csjkstxkjh dh izÑfr pØh; ugha gksrh gS] cfYd fpjdkyhu (Chronic) gS tks vFkZO;oLFkk
osQ lajpukRed vojks/ dk ifj.kke gSA blfy, bldk lek/ku lexz ek¡x esa o`f¼ ugha gS] vfirq i¡wth fuekZ.k
rFkk 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 gSA
vFkZO;oLFkk osQ ,d cM+s Hkkx esa eqnzk dk iz;ksx ugha gksrk gSA vr% ekSfnzd uhfr dh dk;Z{kerk ?kV tkrh gSA nwljh
vksj] lkoZtfud {ks=k dks vk£Fkd fodkl esa ,d egÙoiw.kZ Hkwfedk iznku dh tkrh gSA fodkl'khy ns'kksa osQ le{k
eqnzk&LiQhfr rFkk Hkqxrku 'ks"k dh leL;k,¡ Hkh dkiQh xEHkhj gSaA bu lHkh elyksa ij fopkj djrs gq, ;g dgk
tk 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;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 bu y{;ksa dh izkfIr osQ fy, ctV dk lUrqfyr
gksuk t:jh ugha gSA vuqHko ;g Hkh crkrs gSa fd bu fu;eksa dk ikyu vR;f/d dfBu dk;Z gSA ,d dfBukbZ
dk lEcU/ bl ckr ls gS fd ctV lUrqyu dh ifjHkk"kk fdl rjg dh tk;s\ yksd m|eksa osQ ys[kk dks ctV
esa 'kkfey fd;k tk;s ;k ugha\ fiQj ctV dk fdl vof/ esa lUrqfyr gksuk t:jh gSµizfro"kZ ;k O;kikj pØ
osQ 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 gSA
vc iz'u ;g mBrk gS fd fdl ek=kk esa ctV ?kkVk dks le>nkjhiw.kZ ?kkVk dgk tk;sxkA bldk ,d mÙkj ;g
gks 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';ksa
osQ lkFk ctV ?kkVk dk esy gksuk pkfg,A blosQ fy, foÙk O;oLFkk dks blosQ ?kVdksa (Components) esa
foHkkftr djus dh t:jr gSA egÙoiw.kZ foHkktu dk bl ckr ls lEcU/ gS fd vFkZO;oLFkk esa fd;s tkus okys
lHkh fofu;ksxksa dks tksM+ ukxfjdksa rFkk fonsf'k;ksa dh cpr osQ ;ksx osQ cjkcj gksuk pkfg,A bls uhps izLrqr fd;k
x;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_

yksd foÙk
uksV (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;; ,oa
jktLo 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 gqvk
gS_ ;Fkkµ

(d) fØ;kRed oxhZdj.k (Functional classification); uksV

([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 gks
tkrk gS fd eqnzk dk vkcaVu ,sls <ax ls gks rkfd ljdkj dh bPNkvksa dks iwjk djuk vklku gks tk;sA ;g ctV
dk 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; osQ
fl¼kar osQ vuqlkj gksA ctV osQ ;s mís'; ml le; iwjs gks ldrs gSa tc yksd O;; dk oxhZdj.k iznÙk lsokvksa
osQ vk/kj ij fd;k tk;sA bls fØ;kRed oxhZdj.k dgk tkrk gSA bl oxhZdj.k dk ,d mnkgj.k uhps izLrqr
fd;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] fcØh
dj 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'; ;g
ns[kuk gksrk gS fd ljdkjh vk; dk loksZÙke ykHk osQ fy, [kpZ fd;k tkrk gSA ,sls oxhZdj.k ls mu mís';ksa osQ
fo"k; esa mi;ksxh tkudkjh feyrh gS ftUgsa yksd O;; osQ ekè;e ls izkIr djus dk iz;kl fd;k tkrk gSA blosQ
fy, 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 ;s
bdkb;k¡ gh ljdkj dh ¶dk;Z djus okyh bdkb;k¡¸ (doers) dgykrh gSaA ;s gh ctV izksxzke dh ;kstuk cukrh
gSa rFkk mUgsa dk;kZfUor Hkh djrh gSaA Hkkjr esa] vuqnku ek¡x (Demand for Grants) dks laln osQ le{k
eU=kky; osQ vuqlkj j[kk tkrk gSA yksd O;; dk bl izdkj dk oxhZdj.k dkiQh vklku gS] fdUrq jktLo i{k
dfBukb;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 ,tsUlh
oxhZdj.k dgk tkrk gSA bl izdkj osQ lkFk fo"k; Hkh tksM+s tk ldrs gSaA coZQgSM dk dguk gS fd fo"k;kuqlkj
oxhZdj.k ml ;qx dh nsu gS tc fo/k;dksa rFkk ukxfjdksa dks iz'kkldksa ij fo'okl dh deh FkhA bl oxhZdj.k
osQ }kjk ctV O;oLFkk esa ys[kk i¼fr dk lekos'k fd;k x;k rkfd xcu (defalcation) ij vaoqQ'k j[kk tk
losQA 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

yksd foÙk
uksV 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 gSA
foèkkf;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 bl
oxhZdj.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+s
vk£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.k
dk egÙo gSA fodkl ;kstukvksa osQ fuekZ.k esa Hkh bldh mikns;rk gSA bl oxhZdj.k dks ,d mnkgj.k }kjk izLrqr
fd;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

(iv) Kkiu en uksV

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 ij
fo'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 Hkh
vogsyuk dh tkrh gSA yksd O;; osQ fiNys Lrj dks fn;k gqvk eku fy;k tkrk gS rFkk osQoy
vfrfjDr O;; osQ vuqjks/ dh tk¡p dh tkrh gSA bls c<+ksÙkjh (incrementalism) dgk tk ldrk
gSA ;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;k
tkrk gSA
(v) izksxzke osQ fu"iknu ( performance) dh tk¡p osQoy ekSfnzd :i esa dh tkrh gSA blfy, O;; osQ
ifj.kke rFkk ykHkksa dk fu/kZj.k dfBu gks tkrk gSA mnkgj.kkFkZ] ;g tkudkjh fey tkrh gS fd f'k{kk
ij 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 dh
tkrh gSA
(vii) ikjEifjd ctV O;oLFkk dk izHkko LVk¯iQx iSVuZ ij Hkh iM+rk gSA ctV vf/dkjh rFkk ys[kkikyksa
dks fu;U=k.kksUeq[k izf'k{k.k (Control oriental training) fn;k tkrk gSA ,sls deZpkjh ;kstuk
rFkk 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 lHkh
lkoZtfud fØ;kvksa dksA bls vycVZ okVlZVu us otV vi[k.Mu rFkk dk;Msu ,oa foYMsoLdh us xk;c gksus
okyk 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

yksd foÙk
uksV 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 rFkk
oSdfYid 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.


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 ,tsUlh
oxhZdj.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 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
• 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
• ctV lkoZtfud O;; rFkk lkoZtfud vk; dk vuqeku gS 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 djus osQ fy, ljdkj dh Li"V uhfr;ksa dk
mYys[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 enksa
ij 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 dkuwuh
fu;U=k.k ij cy nsus dk dkj.k gS vf/dkjksa dk nq#i;ksx jksduk rFkk lkoZtfud iQ.M dks xyr bLrseky
ls cpkukA
• Dykfldy ys[kdksa osQ vuqlkj ctV dk lkj gS jktLo rFkk O;; osQ eè; lUrqyuA ;g /kj.kk O;fDrxr
vkpj.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[kZrk
gks 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,xkA
blosQ foijhr jktLo dh rqyuk esa O;; osQ vf/d gksus ij mls ?kkVs dk ctV (Deficit debt) dgk
tkrk 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'kk
vk;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 ctV
osQ }kjk lexz ekax osQ lgh Lrj dks dke j[krs gq, O;kikj pØh; mrkj&p<+ko dks U;wure fd;k tk
ldrk gSA fodkl'khy ns'kksa esa csjkstxkjh dh izÑfr pØh; ugha gksrh gS] cfYd fpjdkyhu (Chronic)

yksd foÙk
uksV gS tks vFkZO;oLFkk osQ lajpukRed vojks/ dk ifj.kke gSA blfy, bldk lek/ku lexz ekax esa o`f¼
ugha gS] vfirq i¡wth fuekZ.k rFkk fofu;ksx osQ Lrj esa o`f¼ gSA blfy, bu ns'kksa esa ctV fodkl ;kstuk
dk ,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 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

• 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

bdkbZ—20% la?kh; foÙk O;oLFkk
uksV
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 vlary
q u 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 osQ
lkFk&lkFk fofHkUu jkT;ksa esa jkT; ljdkjsa Hkh gksrh gSaA vr% tc ,d gh ns'k esa ,d ls vf/d ljdkjsa gksrh gaS
rks mls ^la?kh; 'kklu O;oLFkk* dgrs gSaA Jh vkj- ,y- okV us la?kh; 'kklu&O;oLFkk dks bl izdkj ifjHkkf"kr
fd;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

yksd foÙk
uksV osQ vuqlkj] ¶la?k ,d izdkj dh ljdkj gS] ftldk eq[; fl¼kUr ;g gS fd blesa nks ;k nks vf/d jkT; feydj
oqQN LFkkbZ mís';ksa osQ fy, ,d osQUnzh; ljdkj cukrs gSaA¸ lj jkscVZ xsju (Sir Robert Garran) us la?k dh
ifjHkk"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] ftlesa
fd 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 vFkok
izkUrksa esa jkT; ljdkjsa gksrh gSa] tks viuh&viuh HkkSxksfyd lhekvksa osQ vUrxZr iz'kklfud dk;ks± osQ fy, LorU=k
gksrh gSaA osQUnzh; ljdkj muosQ dk;ks± esa vuko';d gLr{ksi ugha djrh gS] fdUrq oqQN ekeyksa esa ;s osQUnz ls
lEcfU/r gksrh gSaA fofHkUu ljdkjksa osQ vf/dkjksa ,oa dÙkZO;ksa esa Vdjko dks jksdus osQ fy, lafo/ku eaas bu lc
ljdkjksa 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£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 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 dks
yxHkx ,d nwljs ls LorU=k dk;Z lkSais x;s gSaA vr% ;g vko';d gS fd izR;sd ljdkj dks vius&vius dk;Z
lEiUu 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;Z
tSls&f'k{kk fpfdRlk] lkekftd lsok,¡] vkUrfjd dkuwu O;oLFkk bR;kfn lkSais x, gSaA bu lc dk;ks± osQ vuq:i
foÙkh; lk/u miyC/ gksa rFkk ftlesa osQUnz] jkT; rFkk LFkkuh; fudk; viuh vk; izkIr djus ,oa O;; djus
esa 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 ;g
ns[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:i
u 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 ikrk
gSA ,slh fLFkfr esa ,d bl izdkj dh O;oLFkk dh vko';drk gksrh gS] tks cnyrh gqbZ ifjfLFkfr;ksa esa lk/uksa
dk iqu£orj.k ,oa leUo; dj losQA bl O;oLFkk dks leorhZ 'kfDr;ksa dks LFkkfir] osQUnzh; dj jktLo esa jkT;ksa
dks 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£Fkd
fodkl ,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;kvksa
eas Hkh fo"kerk,¡ ik;h tk,axhA izR;sd la?kh; O;oLFkk osQ fy, bu fo"kerkvkasa dks nwj djuk vko';d gSA bl
leL;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 dh
vis{kkÑr vf/d vuqnku fn;k tkuk pkfg,A gekjs ns'k esa bu vlekurkvksa dks nwj djus osQ fy, foÙk vk;ksx
dj&jktLo rFkk vuqnku lkekU;rk tula[;k ,oa izfr O;fDr vk; osQ vk/kj ij fliQkfj'k djrk gSA

20-2 la?kh; foÙk&O;oLFkk osQ fl¼kUr (Principles of Federal Finance) uksV
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 ftu
fl¼kUrkssa 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)µbl
lEcU/ 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 viuh
lkekftd 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 mlosQ
dk;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 esa
o`f¼ djus dh ftEesnkjh Hkh vius Åij ysuh pkfg,] ftlls fd og vius {ks=k osQ dk;ks± dks lqpk: :i ls dj
losQA bl lEcU/ esa ;g Hkh dgk x;k gS fd ftl lÙkk osQ ikl vk; dks O;; djosQ izlUu djus okyk dk;Z
gS] 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 djrh
gS] ftls mls O;; djuk gS] rc izR;sd jkT; osQ lkoZtfud O;; dh Js.kh (quality) ,oa vkdkj esa Hkkjh
fofHkÂrk gksxhA ftl jkT; esa /uh tula[;k jgrh gS rFkk tgk¡ djksa ls i;kZIr ek=kk esa vk; miyC/ gks ldrh
gS] og lkekftd nkf;Roksa dks fu/Zu jkT;ksa dh vis{kkÑr Hkyh izdkj iwjk dj ldrs gSaA vr% v¼Z&fodflr ns'kksa
esa jkT;ksa dh foÙkh; LorU=krk osQ fl¼kUr dk ikyu djuk dfBu gks tkrk gS] D;ksafd la?k osQ lHkh jkT;ksa esa dj
dh njksa dks leku j[kuk] lcdk leku :i ls vk£Fkd fodkl djuk] vkUrfjd vkSj cká fLFkjrk dks cuk, j[kuk
RkFkk lHkh jkT;ksa eas vk£Fkd o lkekftd mÂfr dk lUrqyu cuk, j[kus tSls mís';ksa dh vogsyuk ugha dh tk
ldrhA 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 dh
LorU=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'kyrk
o lUrqfyr fodl osQ fl¼kUrksa dh dlkSVh ij Bhd gks ldrk gS] fdUrq O;kogkfjd n`f"Vdks.k Hkh >qByk;k ugha
tk ldrkA ;fn foÙkh; O;oLFkk osQ fy, jkT; ljdkjksa dks osQUnzh; ljdkj ij vR;f/d fuHkZjrk osQ fl¼kUr dks
Lohdkj dj fy;k tkrk gS rc jkT; ljdkjksa dk Lrj O;; djus okyh laLFkkvksa tSlk gks tk;sxk vkSj jkT; dh
mÂfr 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,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.kZ LorU=krk gksuh pkfg,A fdUrq O;ogkj esa iw.kZ LorU=krk lEHko ugha gksrhA blosQ
nks dkj.k gSa] ,d rks ;g fd osQUnzh; ljdkj vius ikl vk; osQ egÙoiw.kZ Ïksr j[krh gS] tks vkerkSj ij ykspiw.kZ
gksrs gSa] nwljs oqQN Ïksr ,sls gksrs gSa] ftudks VqdM+ksa esa ck¡Vk ugha tk ldrk] blfy, osQUnzh; ljdkj mudks vius
ikl j[krh gSA vr% izR;sd bdkbZ dks la?k ij fuHkZj jguk iM+rk gSA mnkgj.k osQ fy,] Hkkjr esa vk;&dj]

yksd foÙk
uksV dkWjiksjs'ku dj rFkk mRiknu&dj osQ Ïksr osQUnz osQ v/hu gSa] tks ykspiw.kZ gSaA bl izdkj osQ lk/u jkT; ljdkjksa
osQ 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;oLFkk
osQ 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 'kCnksa
eas] bldk vFkZ ;g gS fd izR;sd ljdkj osQ ikl vk; osQ brus lk/u gksus pkfg,] tks muosQ dk;ks± ,oa dÙkZO;ksa
dks iwjk djus osQ fy, i;kZIr gksus pkfg,] ftUgsa mudks lkSaik x;k gSA vkLVªsfy;k osQ mPp U;k;ky; osQ HkwriwoZ
U;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 pkgrh
gS 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 fd
foÙkh; 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;Fkk
la?kh; foÙk O;oLFkk] vk£Fkd rFkk lqj{kkRed ladV esa ,d leL;k mRiÂ dj nsrh gSA vf/dka'kr% ,slk gksrk gS
fd 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/uksa
dk foHkktu ykspiw.kZ O;oLFkk osQ :i esa gksuk pkfg,A D;ksafd dksbZ Hkh ;kstuk pkgs og fdruh Hkh
vPNh 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;oLFkk
osQ 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 dk
dj&oapu ,oa tkylkth ugha gksuh pkfg,A lk/uksa dk foHkktu djrs le; Hkh ;g ns[kuk pkfg, fd dkSu ls
lk/u dk osQUnzh; ljdkj vFkok jkT; ljdkj osQ }kjk vPNk izcU/ fd;k tk ldrk gSA Hkz"Vrk rFkk ?kqliSB dks
lekIr 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;kikj
rFkk 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 Hkh
mi;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 vFkZ
gS 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;Z
lc jkT;ksa osQ fy, vko';d gS mldk Hkkj lgu djus osQ fy,] lHkh jkT; ljdkjsa osQUnzh; ljdkj dks lekurk
osQ 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 ukxfjdksa
osQ 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/u
rFkk vko';drk,¡ vyx&vyx gksrh gSaA gk¡] ;g lEHko gks ldrk gS fd la?k ljdkj }kjk yxk;s x;s djksa dk
Hkqxrku 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 lqfoèkk
nh tk, vkSj u gh dksbZ fo'ks"k NwV nh tk,A

(5) lekurk vkSj fl¼kUr (Principle of Equity)µlekurk dk fl¼kUr djkjksi.k esa ,d egÙoiw.kZ uksV
fl¼kUr gS] tks ,Me fLeFk (Adam Smith) us izfrikfnr fd;k FkkA bl fl¼kUr dks la?kh; foÙk O;oLFkk esa
ykxw djuk Hkh egÙoiw.kZ ckr gS] D;ksafd bl fl¼kUr osQ vuqlkj la?k rFkk jkT;ksa esa lk/uksa dk c¡Vokjk vlekurk
dh fLFkfr mRiUu dj ldrk gS] tks leLr <k¡ps dks [kjkc dj ldrk gSA ,d la?k osQ fofHkÂ jkT;ksa osQ vk£Fkd
fodkl osQ Lrj esa fofHkUurk gks ldrh gS] fdUrq ;fn djkjksi.k bl fl¼kUr osQ vuqlkj fd;k tk,] rc fofHkUu
jkT;ksa esa djksa dk Hkkj fofHkUu gksxkA D;ksafd fofHkUu jkT;ksa esa lhekUr R;kx vyx&vyx gksxkA /uh jkT;ksa osQ
djnkrkvksa dk lhekUr R;kx mu jkT;ksa dh rqyuk esa de gksxk tks vis{kkÑr fu/Zu gSaA vr% bl ckr dh
vko';drk mRiÂ gksrh gS fd osQUnzh; rFkk jkT; ljdkjksa osQ djkaas dk bl izdkj leUo; fd;k tk, ftlls izR;sd
djnkrk 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 ls
fd;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 lkjh

foÙk&O;oLFkk bl izdkj dh gksuh pkfg,] ftlesa la?k dh izR;sd bdkbZ ,d nwljs ls lefUor gks rFkk dksbZ Hkh
bdkbZ lkjh O;oLFkk ls vyx u gksA la?kh; O;oLFkk osQ oqQ'kyrk ,oa lqpk: :i ls pykus osQ fy, ;g vko';d
gS 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[k
lEcU/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 dh
nks laLFkk,¡ gSa tks nks cguksa osQ leku gSaA vr% ,d la?kh; O;oLFkk osQ vUrxZr izR;sd ljdkj osQ dj yxkus o
O;; 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[kk
ysus dk vf/dkj gSA bl O;oLFkk osQ vUrxZr izR;sd ljdkj dks dj yxkus o O;; djus osQ fu.kZ; bl ckr dks
è;ku esa j[krs gq, djus pkfg, fd budk vU; ljdkjksa ij D;k izHkko iM+sxkA
(8) jkt&dks"k eas o`f¼ dk fl¼kUr (Principle of Fiscal Access)µosQUnzh; o jkT; ljdkjksa dks
vius&vius {ks=k esa u;s vk; osQ lk/uksa dks fodflr djus ij viuh c<+rh gqbZ vko';drkvksa dks iwjk djus osQ
fy, dksbZ izfrcU/ ugha gksuk pkfg,A bldk vFkZ ;g gS fd ljdkj osQ mÙkjnkf;Roksa eas o`f¼ osQ lkFk&lkFk lk/uksa
esa Hkh o`f¼ gksuh pkfg,A
(9) gLrkUrj.k dk fl¼kUr (Principle of Transfer of Resources)µbl fl¼kUr dk vfHkizk; ;g gS
fd tks jkT; /uh gSa] mu jkT;ksa ls vk; izkIr djosQ fu/Zu jkT; dks fn;k tkuk pkfg,] ftlls izR;sd jkT; osQ
O;fDr ,d U;wure thou Lrj ij viuk thou fcrk losaQA bldk mís'; gS fd ns'k osQ fdlh Hkh O;fDr dk
thou 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¸ osQ
fl¼kUr ij vk/kfjr gksuk pkfg,A /uh jkT;ksa esa fu/Zu jkT;ksa dh vk; dk gLrkUrj.k djosQ ,slk gks ldrk gSA
bl 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;k
tk ldrk gSA

yksd foÙk
uksV (10) foÙkh; lk/uksa dk iqu£oHkktu (Re-allocation of Resources)µizR;sd ns'k }kjk lk/uksa dks bl
izdkj 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 dk
foHkktu djuk ljy ugha gksrk gSA ,slh dksbZ Bksl dlkSVh ugha gS ftlosQ vk/kj ij ;g dgk tk losQ fd lk/uksa
dk caVokjk vuqowQyre gSA la?k ljdkj osQ lk/ukas vkSj jkT; ljdkj osQ lk/uksa osQ chp ,d foHkktu js[kk [khapuk
Hkh 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 osQUnz
dk 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 osQUnz
rFkk jkT; nksuksa dks lkSaik tkrk gSA ,sls lk/uksa dks leorhZ (Concurent) lwph esa j[kk tkrk gSSA leorhZ {ks=kksa
esa 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 mlh
osQ 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, osQUnz
o jkT;ksa esa lk/uksa dk dksbZ fuf'pr foHkktu ugha fd;k tk ldrkA vr% lk/uksa osQ caVokjs dk dksbZ Hkh gy ,d
vfUre 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 dk
vfèkdre mi;ksx fd;k tk losQ rFkk vk£Fkd fodkl dh nj esa o`f¼ gks losQ vkSj vk; osQ vlekurk;ssa de
gks lossaQA

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 mRiÂ
gks tkrk gSA fofHkÂ ljdkjksa dh vk; osQ lk/u mudh vko';drkvkas osQ vuqowQy Hkh jg ldrs gSa rFkk muls
de ;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.kZ
o ykspiw.kZ lk/u izcU/ dh oqQ'kyrk ,oa jk"Vªh; fgrksa dks è;ku esa j[krs gq, osQUnzh; ljdkj dks lkSai fn, tkrs
gSaA 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

fnu izfrfnu o`f¼ gks jgh gSA nwljh vksj] jkT; ljdkjksa dks LorU=krk ,oa Lok;Ùkrk (autonomy) osQ vk/kj ij uksV
vk£Fkd ,oa lkekftd fodkl osQ nkf;Ro lkSais tkrs gSaA iQyLo:i muosQ vlkoZtfud O;;ksa esa rhozrk ls o`f¼
gksrh tkrh gSA vr% O;kogkfjd thou esa ;g ns[kk tkrk gS fd osQUnzh; ljdkj osQ vk; osQ lk/uksa esa jkT; ljdkj
osQ vk; osQ lk/uksa dh vis{kk rsth ls o`f¼ gksrh gS rFkk jkT; ljdkj osQ O;; esa osQUnzh; ljdkjksa dh vis{kk
rsth ls o`f¼ gksrh gSA bldk vFkZ ;g gqvk fd osQUnzh; ljdkj osQ ikl vk; osQ lk/u gSa rFkk jkT; ljdkj osQ
ikl 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 cgqr
c<+ 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± esa
vlUrqyu 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'k
dk lUrqfyr :i ls vk£Fkd o lkekftd fodkl djus dh uhfr dks viuk;k tkrk gS rc vis{kkÑr fu/Zu jkT;ksa
osQ lk/uksa ij vR;f/d ncko iM+rk gS] ftlosQ ifj.kkeLo:i dY;k.kdkjh jkT; (Welfare State) dh
LFkkiuk 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 budh
vR;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 osQ
oqQN dk;Z osQUnzh; ljdkj dks gLrkUrfjr dj fn;s tk,a] ;k osQUnzh; ljdkj osQ oqQN vk; osQ lk/u jkT; ljdkjkas
dks gLrkUrfjr dj fn;s tk,¡A la?k rFkk jkT;ksa osQ chp foÙkh; vlUrqyu dks osQUnzh; ljdkj osQ oqQN djksa dks
jkT; 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 blosQ
vfrfjDr osQUnz rFkk jkT;ksa osQ chp vlUrqyu dks] osQUnz ls oqQN /ujkf'k jkT;ksa dks gLrkUrfjr djosQ] nwj fd;k
tk ldrk gSA la?kh; O;oLFkkvksa esa vkerkSj ij ;gh i¼fr izpfyr gSA vkLVªsfy;k osQ dkWeuoSYFk vuqnku vk;ksx
us dgk gS fd geus dkWeuoSYFk ls jkT;ksa dks cM+h vkSj c<+rh gqbZ ek=kk esa /ujkf'k;ksa dks gLrkUrfjr djuk Lohdkj
dj 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 bdkbZ
dk;ks± ,oa lk/uksa dh n`f"V ls vkRefuHkZj gks losQA osQUnz o jkT;ksa esa rFkk vUrjkZT;ksa osQ foÙkh; lk/uksa dk
lek;kstu blfy, Hkh vko';d gS D;ksafd la?k dh lc bdkb;ksa dks vk; osQ leku Ïksrksa ls leku vk; izkIr
ugha 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] oqQN
bdkb;ksa dh vk£Fkd fLFkfr vPNh gksrh gS rFkk oqQN dh detksjA iQyLo:i] vk; osQ ,d gh Ïksr ls fofHkUu
jkT;ksa dks vleku vk; izkIr gksrh gS D;ksafd mudh lkekftd o vk£Fkd ifjfLFkfr;k¡ leku ugha gSaA fdUrq ns'k
osQ lUrqfyr fodkl osQ fy, leqfpr foÙkh; lek;kstu gksuk vko';d gS] blosQ fy, fuEu fof/;ksa dks viuk;k
tkrk gSµ

yksd foÙk
uksV (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=kr
vk; 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; rhu
leL;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; dks
jkT;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 esa
ck¡Vk tk, vkSj fdl izfr'kr dks osQUnzh; ljdkj vius ikl j[ksµbl lEcU/ esa Hkh lafo/ku esa fn;k gqvk
gks ldrk gSA Hkkjr vkSj vizQhdu la?kksa osQ lafo/ku esa bl ckr dh O;oLFkk gS] fd foÙk vk;ksx dk xBu fd;k
tkuk pkfg,] tks jkT;ksa osQ fgLls osQ ckjs esa fuekZ.k djsxkA dukMk esa bl lEcU/ esa osQUnzh; vkSj jkT; ljdkjksa
osQ chp ik¡p o"kZ osQ fy, le>kSrk (agreement) gksrk gSA bl ekeys esa Hkkjrh; O;oLFkk esa gh vis{kkÑr
vf/d yphykiu gSA ;gk¡ foÙk vk;ksx djksa ls izkIr vk; dks jkT;ksa dk fgLlk mudh vko';drk osQ vk/kj ij
fuf'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 gqvk
gS] rks bl O;oLFkk esa yphykiu tks ,d cgqr vko';d xq.k gS yxHkx lekIr gks tk,xk] D;ksafd lafo/ku esa
vklkuh 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 caVokjk
djsa] 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 dks
lkSai nsA
(3) dj&vk; osQ caVokjs dh rhljh leL;k ;g gS fd izR;sd jkT; dk fgLlk fdl vk/kj ij fuf'pr
fd;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 ij
cy fn;k tkrk gSA vr% izR;sd jkT; dk fgLlk] tula[;k] vk£Fkd o lkekftd fiNM+kiu vkSj jkT; dh
ftEesnkfj;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

ykHk (Advantages) uksV

(a) blesa osQUnzh; ljdkj dk loksZPp egÙo cuk jgrk gS rFkk jkT; ljdkjksa dh Lok;Ùkrk Hkh lekIr ugha
gksrh 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=kr
djus 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 djus
yxrh 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 ;ksxnku
ij vf/d va'k ek¡xrh gS rFkk vk£Fkd o lkekftd fiNM+siu osQ vk/kj ij vf/d va'k ek¡xrh gS
vr% dj&vk; os caVokjs esa fdlh Hkh vk/kj dks D;ksa u viuk;k tk,] izR;sd n'kk esa fdlh u fdlh
bdkbZ 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 gks
tkrk 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 bl
iz.kkyh osQ vUrxZr ,d ljdkj (izk;% la?k ljdkj) eq[; dj (Principal Tax) yxkrh gS] vU; ljdkjsa ml
ij vfrfjDr dj yxkrh gSaA bl izdkj jkT; ljdkjsa vius vk; osQ lk/uksa esa o`f¼ dj ldrh gSa vkSj
vko';drkvksa ,oa lk/uksa esa lUrqyu LFkkfir dj ldrh gSa ;g Hkh gks ldrk gS fd osQUnzh; ljdkj fdlh
dj&fo'ks"k dks ykxw djs vkSj jkT;&ljdkjsa ml ij vfrfjDr dj (Supplementary levy or tax) yxkdj
viuh vk; esa o`f¼ dj ysa ;k fofHkUu jkT; ljdkjsa dksbZ dj yxk;sa vkSj osQUnzh; ljdkj ml ij vfrfjDr dj
yxkdj viuh vk; esa o`f¼ dj ysA bl iz.kkyh esa mijksDr nksuksa fof/;ksa esa ls fdlh Hkh ,d dks viuk;k tk
ldrk gSA fdUrq vkerkSj ij osQUnzh; ljdkj dksbZ eq[; dj yxkrh gS rFkk jkT; ljdkjsa ml ij vfrfjDr dj
yxkdj 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 }kjk
vkjksfir djkas osQ Åij osQUnz }kjk vfrfjDr dj yxk;s tkrs gSa rc u rks dj&iz.kkyh eas ,d:irk jgrh gS vkSj
u 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 nj
lk/kj.kr% fuf'pr dj nh tkrh gS vkSj vkerkSj ij vfrfjDr dj dk Hkkj eq[; dj osQ Hkkj ls vf/d ugha jgrk
gSA vfrfjDr dj osQUnzh; ljdkj }kjk gh ,df=kr fd;k tkrk gSS vkSj bldh vk; dks fofHkUu jkT;ksa dks ns fn;k
tkrk gSA

yksd foÙk
uksV vkykspuk,¡µfoÙkh; lek;kstu dh bl iz.kyh dh vusd fo}kuksa us vkykspuk dh gSA (1) mudk dguk gS fd
nks 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 gks
tkrh gS D;ksafd izR;sd osQoy vius ykHk o fgrksa dks egÙo nsus yxrk gSA (3) djnkrk ij dj dk Hkkj bruk
vf/d gksus dh lEHkkouk cu tkrh gS ftldks og ogu djus esa vleFkZ gks tkrk gS rFkk mlosQ thou&Lrj ij
cqjk 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;ksa
dks vk£Fkd lgk;rk nsrk gSA ;s lgk;rk,¡ ,d fo/ku osQ vUrxZr nh tkrh gSaA ;s lgk;rk,¡ 'krZlfgr rFkk 'krZjfgr
nksuksa] izdkj dh gks ldrh gSaA ;s lgk;rk;sa LFkkbZ Hkh gks ldrh gSa rFkk vLFkkbZ vFkok ifjorZu'khy Hkh gksrh gSaA
bu lgk;rkvksa dk eq[; mís'; jkT;ksa dks mudh vko';drkvksa osQ vuqlkj vk; osQ lk/u iznku djuk gksrk gS
rFkk fofHkUu jkT;ksa dh fLFkfr esa ,d:irk ykuk gksrk gSA blosQ vfrfjDr la?kh; ljdkj fiNM+s {ks=kksa dh mUufr
rFkk fiNM+s oxkss± dh f'k{kk osQ fy, fo'ks"k lgk;rk (special grants) Hkh nsrh gSA bruk gh ugha la?kh; ljdkj
fdlh fo'ks"k ;kstuk dks dk;kZfoUr djus osQ fy, Hkh jkT;ksa dks vuqnku (Grants-in-aid) osQ :i esa vk£Fkd
lgk;rk iznku djrh gS ftlosQ [kpZ dh ns[kHkky la?k&ljdkj Lo;a djrh gSA bl izdkj Li"V gS fd la?kh; ljdkj
jkT; 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£Fkd
lgk;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[kuk
pkfg,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,A
ftu jkT;ksa osQ lk/u de vkSj vko';drk,¡ vf/d gSa mUgsa vis{kkÑr vk£Fkd lgk;rk iznku dh
tkuh pkfg,A
(iii) la?kh; vk£Fkd lgk;rk bruh nh tkuh pkfg, tks fdlh lsok dks ,d vPNs Lrj ij leLr ns'k esa
cuk;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;wure
Lrj 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£Fkd
lk/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 viukuk
pkfg,] ftlls ns'k osQ leLr jkT;ksa dks leku vk£Fkd o lkekftd Lrj ij yk;k tk losQ rFkk muesa
vlUrks"k dh Hkkouk dks de fd;k tk losQA

bl izdkj osQ vuqnku la?kh; O;oLFkk osQ fofHkUu ?kVdksa (osQUnz ,oa jkT; ljdkj) osQ eè; foÙkh; lEcU/ksa dh uksV
vlekurkvksa esa deh djus esa lgk;d gks ldrs gSaA ;s vuqnku osQUnz ljdkj }kjk fofHkUu jkT;ksa esa f'k{kk] fpfdRlk
bR;kfn enksa ij O;; djosQ iznku fd;s tk ldrs gSaA bl izdkj vuqnku osQUnz ljdkj vFkok foÙk vk;ksx osQ
vf/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 izdkj
osQ 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 iwjh
djuh 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 izdkj
jkT; ljdkjsa Hkh osQUnzh; ljdkj dks mlosQ [kpks± dh iw£r osQ fy, vuqnku nsrh gSA fdl jkT; dks fdl vk/kj
ij rFkk fdruk vuqnku osQUnz ljdkj dks mlosQ [kpsZ dh iw£r osQ fy, nsuk pkfg,] ;g ,d tfVy leL;k gSA
blosQ vUrxZr jkT; ljdkjsa viuh vk; dk ,d fuf'pr izfr'kr Hkh osQUnz ljdkj dks vuqnku ossQ :i esa ns
ldrh gSaA
fdUrq foÙkh; lek;kstuk (Financial adjustment) vFkok osQUnz rFkk jkT;ksa esa vk; osQ lk/uksa vkSj mudh
vko';drk osQ chp lUrqyu LFkkfir djus osQ fy, bl fof/ dks vPNk ugha le>k tkrk gSS D;ksafd blesa vusd
nks"k gSaA bl iz.kkyh dk lcls cM+k nks"k gS fd osQUnzh; ljdkj dks vius [kpks± osQ fy, jkT; ljdkjksa ij fuHkZj
jguk 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+rs
gSaA ;fn bu mÙkjnkf;Roksa dks iwjk djus osQ fy, og jkT;ksa ij fuHkZj jgrh gS rks og dHkh Hkh oqQ'kyrk o
vkRefo'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, mls
i;kZIr 'kfDr iznku dh tk,A izks- ,iQ- th- dkjuy (F.G. Carnell) osQ vuqlkj] ¶orZeku n'kkvksa esa osQUnz
ljdkj 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 ij
iznku dh tk,aA blosQ fy, vko';d gS fd blosQ fy, osQUnz ljdkj O;oLFkk LFkkfir djs rFkk budks dk;kZfUor
djus 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 esa
lgk;d gks ldrh gSaµ
1. F.G. Carnell —Federalism in India. Page 29.

yksd foÙk
uksV (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 gSa
orZeku esa jkT; ljdkjsa foÙkh; fLFkfr esa osQUnz ljdkj ij igys dh vis{kk vf/d fuHkZj gks jgh gSa
D;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 gks
tkrk 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 esa
foÙkh; 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 dkiQh
izHkko iM+rk gSA ;fn ifjfLFkfr;ksa osQ vuqlkj foÙkh; uhfr esa ifjorZu ugha gksrk gS rks la?kh; foÙk
vf/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 dj
fy;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:irk
lekurk] leUo;] ys[kk] jktdks"k esa o`f¼ bR;kfn;kaas dh foospuk dj pqosQ gSaA ;gk¡ ge Hkkjrh; lafo/ku esa osQUnz
rFkk jkT;ksa osQ eè; foÙkh; lk/uksa osQ c¡Vokjs esa bu foÙkh; fl¼kUrksa dk fo'ys"k.k djsaxsA osQUnz rFkk jkT; ljdkjksa
osQ eè; djksa osQ c¡Vokjs osQ lEcU/ esa LorU=krk ,oa ftEesnkjh osQ fl¼kUr dks viuk;k x;k gSA D;ksafd lafo/ku
esa 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/kj
vUr%jkT; (inter-state) gS mudks ,df=kr ,oa yxkus dk nkf;Ro osQUnz ljdkj ij gS rFkk ftu djksa dk vk/kj
LFkkuh; gS] mudk nkf;Ro jkT; ljdkjkas dks lkSaik x;k gSA

dj nkf;Roksa dk Li"V :i esa c¡Vokjk (Clear Cut Division of Taxing Powers) uksV
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 dks
lfEefyr 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 lfEefyr
lk/uksa ij jkT; ljdkj dk iw.kZ vf/dkj gksrk gS rFkk lwph&III esa lfEefyr lk/uksa ij jkT; dk osQoy leorhZ
vf/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;k
x;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 fdUrq
bldk ;g eryc ugha gS fd bu enksa ls izkIr lHkh jktLo dk iz;ksx osQUnz ljdkj djrh gSA osQUnzh; lwph esa
lfEefyr 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 gSA
bllsa lhek 'kqYd] fu;e dj rFkk iw¡th dj (Ñf"k Hkwfe dks NksM+dj) bR;kfn lfEefyr gksrs gSaA bl Hkkx
esa lfEefyr enksa ls izkIr vk; dks jkT;ksa 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;ksa
dk 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 dk
lEiw.kZ Hkkx jkT;ksa esa foHkkftr dj fn;k tkrk gSA Ñf"k Hkwfe dks NksM+dj vU; lHkh izdkj dh lEifÙk;ksa
ij 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 gSSaA
(4) oqQN dj tks osQUnz ljdkj }kjk yxk;s tkrs gSa fdUrq olwy jkT;ksa dh ljdkj }kjk fd;s tkrs gSa rFkk muls
izkIr jktLo dk miHkksx Hkh jkT; gh djrs gSaA LVkEi M~;wVh] fpfdRlk ,oa VkW;ysV midj.kksa ij
mRiknu&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 nsrh
gSA jkT; ljdkjksa dk fgLlk mudh vko';drkvksa osQ vuqlkj ?kVrk&c<+rk jgrk gSA blosQ vfrfjDr djksa dk
foHkktu 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 dks
nwj 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£Fkd
vuqnku jkT; ljdkjksa dks fn;k tkuk pkfg,A

yksd foÙk
uksV 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;sd
ik¡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/dkj
fn;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 gSA
foÙk vk;ksx viuh fjiksVZ jk"Vªifr dks lkSairk gS vkSj fopkj osQ ckn ml ij osQUnz ljdkj fu.kZ; ysrh gSA foÙk
vk;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 osQ
vf/dkj esa gSa rFkk ftlesa ls jkT;ksa dks fgLlk fn;k tk ldrk gS bu lk/uksa esa ls jkT; ljdkjksa dk fgLlk bl
izdkj rFkk bl vk/kj ij fuf'pr djsa] ftlls la?k vkSj jkT;ksa osQ chp muosQ vk; osQ lk/uksa rFkk vko';drkvksa
osQ 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 esa
lUrqyu 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 izkIr
vk; 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 vkSj
lEiw.kZ Hkkx jkT; ljdkjksa esa ck¡Vk tk ldrk gSA bu djksa ls izkIr vk; dk caVokjk foÙkh; vk;ksx dh lykg ij
la?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';drkvksa
dk 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, nwljk
egÙoiw.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 osQ
fy, fHkUu jkf'k fuf'pr dh tkrh gSA osQUnzh; ljdkj foÙk vk;ksx dh lykg ij jkT;ksa dks ;g vk£Fkd lgk;rk
vFkok vuqnku nsrh gSA Li"V gS fd foÙk mu fl¼kUrksa dks fu/kZfjr djrk gS ftu ij jkT;ksa dks vk£Fkd lgk;rk
vFkok vuqnku fd;s tkrs gSaA foÙk vk;ksx bu fl¼kUrksa osQ vk/kj ij fHkUu jkT;ksa osQ fy, vuqnku dh jkf'k Hkh
fHkUu 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 gS
ftlls izkIr vk; dk oqQN Hkkx jkT;ksa esa ck¡Vk tkrk gks vFkok ftldh leLr vk; jkT;ksa dks ns nh tkrh gksA
bl 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 rFkk
bu 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 Hkh
fo/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 Hkh
la?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;k
tk losQA jkT; ljdkjksa dks la?kh; dks"k dh vko';drk gksrh gSA jkT;ksa dh ;g fuHkZjrk mudks osQUnz ljdkj dh
uhfr;kas ls leUo; LFkkfir djus osQ fy, etcwj djrh gSA blosQ foijhr osQUnz ljdkj dks Hkh muls lkeatL;
LFkkfir djuk gksrk gSA


9. osQUnz rFkk jkT; ljdkjksa osQ eè; djksa osQ c¡Vokjs osQ laca/ esa Lora=krk ,oa ftEesnkjh osQ fl¼kar dks
viuk;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;oLFkk
dh 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 dh
O;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 vius
vk£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 djus
dh ftEesnkjh Hkh vius Åij ysuh pkfg,] ftlls fd og vius {ks=k osQ dk;ks± dks lqpk# :i ls dj
losQA
• 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.kZ
LorU=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 og
fdruh 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 lHkh
egÙoiw.kZ o ykspiw.kZ lk/u izcU/ dh oqQ'kyrk ,oa jk"Vªh; fgrksa dks è;ku esa j[krs gq, osQUnzh; ljdkj
dks lkSai fn, tkrs gSaA
• vk; vkSj lk/uksa osQ chp vlUrqyu dks nwj djus dh nwljh fof/ vuqiwjd ;k vfrfjDr dj&iz.kkyh gSA
bl 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 ,oa
lkekftd 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 gksrs
gSa 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 fdlh
Hkh la?kh; lafo/ku esa ugha ik;k tkrk gSA

yksd foÙk
uksV 20-7 'kCndks'k (Keywords)

• 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


bdkbZ—21% Hkkjr esa la?kh; foÙk dk fodkl
uksV
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=krk
ls dk;Z dj losQA izks- vkj- ,u- HkkxZo (Prof. R. N. Bhargava) osQ 'kCnksa esa] ¶la?kh; foÙk dk vFkZ la?k
rFkk 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;k
tkrk 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&fHkUu
izdkj 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

yksd foÙk
uksV izdkj izfrj{kk] fons'kh ekeys] lapkj lk/u rFkk eqnzk vkfn osQUnzh; fo"k; cu tkrs gSa vkSj f'k{kk] lkoZtfud
LokLF; 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 osQ
chp 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 orZeku
O;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 izkUrkssa
osQ foÙk ij Hkkjr ljdkj }kjk tks dM+k fu;U=k.k ykxw fd;k tkrk Fkk] mldk lkjka'k fuEu 'kCnksa esa j[kk
tk 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/dkj
izkIr 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 dks
izksRlkgu feyus yxkA izkUrksa ( provinces) osQ chp /ujkf'k;ksa dk forj.k djrs le; Hkkjr ljdkj fdUgha
fuf'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¡o
isaQdus 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 lnk
fdUgha lqfuf'pr fl¼kUrksa osQ vuqlkj ugha fn;s tkrs FksA bl lEcU/ esa v'kksd pUnzk dk ;g dFku Bhd gh gS
fd ¶/ujkf'k;ksa osQ forj.k dh O;oLFkk osQoy vroZQlaxr (irrational) gh ugha Fkh] vfirq mlls vusd
iz'kklfud dfBukb;k¡ Hkh mRiUu gks tkrh FkhaA¸ blh dkj.k lu~ 1871 esa fooQUnzhdj.k dh oqQN O;oLFkk,¡ ykxw
dh 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 dks
NksM+dj)] jftLVªs'ku] f'k{kk] lM+osQ rFkk vlSfud fuekZ.k dk;ks± vkfn foHkkxksa osQ iz'kklu osQ fy, izkUrh; ljdkjksa
dks gh mÙkjnk;h cuk fn;k x;kA bl O;oLFkk osQ vUrxZr] izR;sd foHkkx (department) dks izkIr gksus okyh
vk; osQ vfrfjDr] osQUnz }kjk ,d fuf'pr ,deq'r vuqnku izR;sd izkUr dks fn;k tkrk Fkk] rkfd ogk¡ dh ljdkj
vius mÙkjnkf;Roksa dks iwjk djus esa leFkZ gks losQA lkFk gh djk/ku osQ oqQN lhfer vf/dkj Hkh izkUrksa dks ns
fn;s x;s FksA ljdkjh vk; dh oqQN 'kk[k,¡ iw.kZr% osQUnzh; vf/dkj esa j[kh xbZ] tSls jsyos] iksLV vkWfiQl rFkk
jkT;ksa ls izkIr gksus okys dj (tributes )A bu Ïksrksa osQ vykok lhek 'kqYd] ued o viQhe Hkh osQUnz osQ gh
v/hu jgsA ekyxqtkjh (land revenue)] mRiknu dj] LVkEi rFkk jftLVªs'ku ls gksus okyh vk; oqQN fuf'pr
vuqikrksa esa osQUnz rFkk jkT; ljdkj osQ chp c¡V tkrh FkhA

blesa rks dksbZ lUnsg ugha fd bl O;oLFkk us igys ls izpfyr iw.kZr;k osQUnzhÑr iz.kkyh esa dkiQh lq/kj fd;k uksV
FkkA 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; osQ
ikl 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; dh
oqQN 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;k
x;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¡ lfEefyr
Fkha vkSj (x) foHkkftr enksa esa mRiknu 'kqqYd] fu/kZfjr dj (assessed taxes)] LVkEi] ou rFkk jftLVªs'ku
tSlh 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;sA
fdUrq izR;sd ik¡p o"kZ osQ i'pkr~ u;s cUnkscLr dh O;oLFkk ls cM+h vfuf'prrk dh fLFkfr cuh jgh vkSj
fujUrjrk dk vHkko jgkA vr% bu ck/kvksa dks nwj djus osQ fy, lu~ 1904 esa cUnkscLr (settlement) dks
vLFkk;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 dh
Øfed ;kstukvksa osQ vUrxZr izkUrksa dks oqQN foÙkh; Lok;Ùkrk (financial autonomy) iznku dh xbZ Fkh] ijUrq
bl Lok;Ùkrk dks i;kZIr vkSj Bksl ugha ekuk tkrk FkkA vr% laoS/kfud lq/kjksa ij izLrqr dh xbZ ekUVsX;w psEliQkMZ
fjiksVZ ossQ vuqlkj] ¶foHkkftr enkas¸ dks lekIr djosQ izkarksa dh foÙkh; Lok;Ùkrk dkiQh c<+k nh xbZA lu~ 1919
dk Hkkjr dk Hkkjr ljdkj vf/fu;e (Government of India Act, 1919) blh fjiksVZ ij vk/kfjr FkkA
blosQ vuqlkj osQUnz vkSj izkUrksa osQ chp vk; osQ lk/ukaas dk iw.kZ:i ls foHkktu dj fn;k x;kA foHkkftr enksa
esa vk; dj rFkk lkekU; LVkEi osQUnz dks lkSai fn, x, vkSj mRiknu 'kqYd] vnkyrh LVkEi] ekyxqtkjh rFkk
flapkbZ 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 fjiksVZ
dks eSLVu cUnkscLr (Meston Settlement) vFkok eSLVu fu.kZ; dgk tkrk gSSA
ekUVsX;w psEliQksMZ fjiksVZ eas osQUnzh; rFkk izkUrh; ljdkjksa osQ chp lk/uksa osQ ftu caVokjksa dk lq>ko fn;k x;k
Fkk] lfefr us muesa oqQN la'kks/ukas dk izLrko j[kkA lfefr us vkS|ksfxd izkUrkas fo'ks"kdj cEcbZ osQ bl nkos dh
tk¡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¡ph
fd vk;dj dks rks osQUnzh; en gh cuk jguk pkfg,A

yksd foÙk
uksV lfefr us ;g Hkh fliQkfj'k dh fd LVkEi (stamps) dks osQUnz rFkk izkarksa osQ chp ck¡Vs tkus osQ ctk; iw.kZr;k
izkUrh; 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 lfefr
dh fliQkfj'kksa dks laln fd;s x, oqQN la'kks/uksa osQ ckn Lohdkj dj fy;k x;k vkSj mUgsa lu~ 1919 osQ Hkkjr
ljdkj 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—Provincial
Autonomy)
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 izkUrksa
dh vk; osQ Ïksr iw.kZr;k i`Fko~Q dj fn;s x,A izkUrh; vkSj osQUnzh; vk; osQ eq[; Ïksrksa dks fuEu izdkj oxhZÑr
fd;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 esa
ykbZ tkus okyh efnjk] (c) viQhe] Hkkjrh; Hkk¡x o vU; u'khyh nokb;ksa rFkk (l) e| ls ;qDr vkS"kf/;kas o
Ükàxkj lEcU/h lkefxz;ksa vFkok x|ka'k ^c* esa lfEefyr vU; fdlh oLrq ij mRiknu dj] (4) Ñf"k&vk; ij
dj] (5) Hkwfe] Hkou o f[kM+fd;ksa vkfn ij dj] (6) Ñf"k Hkwfe osQ mÙkkf/dkj ij dj] (7) [kfut vf/dkjksa
ij dj] (8) O;fDr dj (Capitation tax), (9) O;olk;] O;kikj] is'kss vkSj jkstxkj ij dj] (10) i'kqvksa
rFkk 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) foykflrk
dh 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&Hkwfe
osQ vfrfjDr lEifÙk osQ mÙkjkf/dkj ij dj] (2) fofue;&i=kksa] pSdkssa] izfrKk&i=kksa rFkk ches dh ikWfyfl;ksa vkfn
ij yxk;s tkus okys LVkEi 'kqYd dh njsa] (3) jsyksa }kjk ys tk;s tkus okys eky rFkk ;kf=k;ksa ij lhek&dj ;k
pq¡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 o
rkj&VsyhiQksu] csrkj osQ rkj] izlkj.k (broadcasting) rFkk ,sls gh lapkj osQ vU; lk/uksa lfgr] (5) vk;kr
rFkk 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 okyh
lEiw.kZ rFkk vkaf'kd vk; dks Hkh la?kh; lÙkk vius ikl j[k ldrh gSA

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 uksV
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
1
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 62 2
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)
1
esa ,d la'kks/u fd;k x;k ftlosQ vuqlkj osQUnz dks vk;&dj osQ izkUrh; fgLls esa ls 4 djksM+ #i;s ysus dk
2
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

yksd foÙk
uksV 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[k
fu.kZ; dh Hkh vkykspuk dhA cEcbZ us fiQj ;gh f'kdk;r dh fd mldks vc Hkh fcuk fdlh vuqikr osQ gh
vk;&dj dk FkksM+k&lk Hkkx gh izkIr jgsxk] tcfd oqQy izkfIr;ksa dk ,d cM+k Hkkx ogha mxkg dj nsrk gSA blh
izdkj] 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 vc
Hkh 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;k
x;k fd os vis{kkÑr fu/Zu jkT; gSaA fdUrq bl lcosQ ckotwn] Jh ns'keq[k dh fliQkfj'kksa dks U;k;ksfpr ekudj
Lohdkj 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) dk
f=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 esa
laln (Parliament) dks dkuwu cukus dh iw.kZ 'kfDr iznku dh xbZ] mUgsa lafo/ku dh lkroha vuqlwph esa la?k
lwph 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/dkj
lEcfU/r jkT;ksa osQ fo/ku&e.Myksa dks fn;k x;kA rhljh lwph vFkkZr~ leorhZ lwph esa tks fo"k; lfEefyr fd;s
x;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 iznku
dh xb±A bl izdkj ,sls fdlh Hkh ekeys esa dkuwu cukus dk iw.kZ vf/dkj laln dks fn;k x;k ftldk mYys[k
jkT; 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 loksZifj
jgrk 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 lkSais
x;s gSa vkSj oqQN dk;Z ,sls gSa ftuosQ lEcU/ eas la?k rFkk jkT; ljdkj dks dkuwu cukus dk leorhZ vf/dkj izkIr
gSA 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/dkj
la?k dks fn;k x;k gSA

la?k ljdkj dh lwph esa yxHkx 97 dk;Z lfEefyr gSa ftuesa eq[; gSaµizfrj{kk] v.kq&'kfDr] izfrj{kk m|ksx] uksV
fons'kh ekeys] ukxfjdrk] jsys] jk"Vªh; lM+d ekxZ] tgktjkuh o ukS&pkyu] ok;q&ekxZ] Mkd o rkj] eqnzk rFkk
fons'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 ;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
ljdkjh vk; dk forj.k (Distribution of Revenues)µlafo/ku osQ vUrxZr ljdkjh vk; dk c¡Vokjk
dkiQh 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;k
FkkA HkwriwoZ Hkkjrh; fj;klrksa osQ la?k esa izos'k osQ lkFk gh ljdkjh vk; osQ c¡Vokjs rFkk lgk;d vuqnkuksa osQ
forj.k dk iz'u vkSj Hkh vf/d dfBu rFkk egÙoiw.kZ gks x;kA lafo/ku osQ vUrxZr ljdkjh vk; dk c¡Vokjk
fuEu 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/dkjksa
ij (en 50)A
(7) jkT;ksa esa fu£er vFkok mRikfnr fuEufyf[kr oLrqvksa ij mRiknu&dj rFkk Hkkjr esa dgha Hkh fu£er
Å¡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/;ksa
lEcU/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 Hkh
lfEefyr 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

yksd foÙk
uksV (16) O;fDr dj (Capitation tax) (en 61)A

(17) foykflrkvksa (Luxuries) ij dj] ftlesa euksjatu&dj] ckth&dj (betting tax) rFkk tqvk&dj
Hkh 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=kksa
osQ 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 rFkk
HkkM+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)] pSdks]a izfrKk&i=kks]a ynku&i=kksa (bills of loading)] m/kj&i=kksa
ches 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 ljdkj
ls 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

(5) la?k lwph osQ vU; fdlh Hkh fo"k; osQ lEcU/ esa 'kqYd ;k iQhl ijUrq U;k;ky;ksa esa yh tkus okyh uksV
iQhl 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 Hkkjr
ljdkj }kjk yxk;s rFkk olwy fd;s tk;saxs ijUrq fdlh Hkh foÙkh; o"kZ esa ,sls fdlh Hkh dj vFkok 'kqYd dh
fucy izkfIr;ksa dks mu fl¼kUrksa osQ vuqlkj jkT;ksa essa forfjr dj fn;k tk;sxk tks fd laln }kjk dkuwu cukdj
fu/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;s
tkrs gSa (Duties Levied by the Union but Collected and Appropriated by the States)µlafo/ku
osQ vUrxZr la?k lwph esa mfYy[kr oqQN dj ,sls gSa] tSls fd LVkEi 'kqYd rFkk fpfdRlk o Ükàxkj lEcU/h
lkefxz;ksa ij mRiknu 'kqYd tks fd Hkkjr ljdkj }kjk yxk;s tk;saxs fdUrq mudk laxzg jkT;ksa }kjk fd;k tk;sxk
vkSj 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 chp
c¡V tk;saxh (Taxes which shall be levied and collected by the Union but the proceeds
shall 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 fpfdRlk
rFkk Ükàxkj&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

yksd foÙk
uksV 3. foÙkh; vf/dkjksa osQ gLrkarj.k dh fn'kk esa lcls igyk ix lu~ 1871 esa rRdkyhu xouZj --------- }kjk
mBk;k x;kA
4. lu~ --------- osQ Hkkjr ljdkj vf/fu;e osQ }kjk la?kh; foÙk osQ fl¼kar dks ykxw djus gsrq izkarksa dh
jktdks"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 osQ
eqdkcys lkekU;r% vf/d m/kj ysrh gSA la?k ljdkj dk pw¡fd cSadksa ij dkiQh fu;U=k.k jgrk gS vkSj bldh
vk£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/d
vPNh 'krksa ij Í.k ysus esa leFkZ gks tkrh gSA jkT; osQUnz ljdkj dh lgefr osQ fcuk LorU=k :i ls m/kj ys
ldrs 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 ls
Hkkjh ek=kk esa m/kj fy;k gS] vr% ;g /kjk egÙoghu gks tkrh gS vkSj bldk vFkZ gS fd vc jkT; osQoy osQUnz
ljdkj dh lgefr ls gh m/kj ys ldrs gSaA jkT;ksa dh m/kj ysus dh lhfer {kerk ,d xEHkhj rFkk cM+h ck/k
gS 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 esa
ix&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 fodkl
dk;ZØekas dh foÙkh; O;oLFkk osQ fy, gh m/kj gksrh gSa tSls fd Ñf"k rFkk m|ksxksa dk fodkl o muls lEcfU/r
ekeysA
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 fuHkZj
cuk fn;kA vr% jkT;ksa osQ lk/ukas dh deh dks nwj djus osQ fy, rFkk jkT;ksa }kjk lkekftd lsokvksa ,oa
dY;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 eksVs
rkSj ij nks Hkkxksa esa ck¡Vk tk ldrk gS% ^;kstuk&vuqnku* vkSj ^xSj&;kstuk vuqnku*A fdUgha vkdfLed ifjfLFkfr;ksa
osQ 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 vuqnku
osQUnz ls jkT;ksa dh vksj dks lk/uksa dk LFkkukUrj.k djrs gSa rkfd jkT;ksa dh vk; o O;; osQ chp dh [kkbZ dks
ikVk tk losQA vuqnku lk/uksa dh vUrjkZT;h; fo"kerkvksa dks Hkh nwj djrs gSaA pw¡fd fiNM+s rFkk vYifodflr
jkT;ksa dks bl mís'; dh iw£r osQ fy, vf/d vuqnku fn, tkrs gSa] vr% vuqnku ns'k dk lUrqfyr fodkl djus
Hkh 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.k
osQ 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

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 uksV
proceeds) dk fdruk izfr'kr jkT;ksa dks fn;k tk,] bl ckr dk fu/kZj.k laln }kjk fd;k tk;k djsxkA bl
mís'; dh iw£r osQ fy, jk"Vªifr }kjk ,d foÙk vk;ksx dh fu;qfDr dh tk;sxh vkSj foÙk vk;ksx dh fliQkfj'kksa
ij 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,A
vr% jkT;ksa dks vc vk;&dj osQ fdlh fuf'pr izfr'kr osQ ckjs esa laoS/kfud vf/dkj izkIr ugha gSa] vfirq ;g
izfr'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 fd
izfro"kZ twV ij yxus okys fu;kZr&dj fucy izkfIr;ksa dk de ls de vk/k Hkkx vo'; gh mu izkUrksa dks fn;k
tk;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
1
lj vksVks uhes;j us flIkQkfj'k dh fd bl dj dh oqQy vuqekfur izkfIr;ksa dk 62 izfr'kr Hkkx jkT;ksa osQ fy,
2
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 rFkk
twV mRiknd jkT;ksa osQ chp ugha ck¡Vs tk;saxs] cfYd twV fu;kZr&dj osQ cnys esa vle] fcgkj] mM+hlk rFkk
if'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 dh
fu;qfDr ls iwoZ Lo;a jk"VªifrA vr% vktdy twV fu;kZr&dj osQ cnys esa fn;s tkus okyss lgk;d vuqnkuksa dh
fliQkfj'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; foÙk
osQ 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 djus
dk 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 osQ
vuq: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 iznku
djrk 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 dk
iz;kl fd;k gS D;ksafd foÙk vk;ksx le;≤ ij fofHkUu jkT;ksa dh vko';drkvksa osQ vuqlkj
lk/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] mldh
vkykspuk 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; osQ
eq[;&eq[; mRiknd rFkk ykspnkj Ïksr la?k ljdkj dks lkSai fn;s x, gSaA vr% jkT; vkius dk;ks± dks lEiUu djus
rFkk vius mÙkjnkf;Roksa dks iwjk djus osQ fy, osQUnz ij vkfJr gks x;s gSaA oqQN yksxksa dk rks ;gk¡ rd dguk gS
fd bl O;oLFkk ls ¶jkT; dh gSfl;r ?kVkdj ,d ,sls vukFk yM+osQ dh lh dj nh xbZ gSA tks gkFk esa Hkh[k
ek¡xus dk dVksjk fy, ljdkj ls /u rFkk lgk;rk dh ek¡x djrk jgrk gSA¸ ;gha ugha] bl O;oLFkk us jkT;ksa dh
fodkl ;kstukvksa dks cM+h vfuf'prrk dh fLFkfr essa Mky fn;k gSA

yksd foÙk
uksV lj ,- jkekLokeh eqnkfy;j us rdks± }kjk ;g fl¼ fd;k Fkk fd lafo/ku osQ elkSns esa fn;k x;k foÙkh; 'kfDr
dk lUrqyu jkT;ksa osQ fy, vuqowQy ugha gSA mUgksaus dgk fd ,d rks izkUrksa ij tgk¡ jk"Vª&fuekZ.k osQ dk;ks± dk
Hkkjh 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 dh
mRiknu&{kerk dkiQh ek=kk esa fuHkZj jgrh gS] fu;kstu rFkk fu"iknu leqfpr :i ls fd;k tkuk gS rks ;g vR;Ur
vko';d gS fd izkUrh; ljdkjksa osQ ikl i;kZIr lk/u NksM+s tk,¡ vkSj mUgsa osQUnz dh ?kVrh&c<+rh nku'khyrk ij
fuHkZj 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£Fkd
fodkl o jk"Vªh; ,dhdj.k dh osQUnz o jkT;ksa dh uhfr;ksa osQ chp leUo; (Coordination) osQ n`f"Vdks.k
ls 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?k
us 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£Fkd
o lkekftd fodkl osQ fy, dkiQh vf/d lk/u gLrkUrfjr fd, gSaA ;gh ugha] O;kid vk£Fkd fofHkUurkvksa
okys gekjs tSls yksdrU=kh; ,oa cM+s ns'k esa osQUnz dks 'kfDr'kkyh cukus dh bPNk osQoy gekjh gh ugha gS] vfirq
fo'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 dh
orZeku 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 izkUrkssa
osQ foÙk ij Hkkjr ljdkj }kjk tks dM+k fu;U=k.k ykxw fd;k tkrk Fkk] mldk lkjka'k fuEu 'kCnksa esa j[kk
tk ldrk gSA
• 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¡o isaQdus okys izkUr gh ykHk mBkrs Fks vkSj roZQ dh vksj cgqr de è;ku
fn;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 ,d
foÙkh; lfefr (Financial Committee) cukbZ xbZA bl lfefr dh fjiksVZ dks eSLVu cUnkscLr
(Meston Settlement) vFkok eSLVu fu.kZ; dgk tkrk gSSA
• 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

• lu~ 1935 dk Hkkjr ljdkj vf/fu;e dkuwuh elkSns dh n`f"V ls ,d 'kkunkj pht FkhA yxHkx ik¡p uksV
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
• 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 rFkk fons'kh fofue;] fons'kh Í.k] fons'kh rFkk vUrjkZT;h; O;kikj] egÙoiw.kZ m|ksx rFkk
jk"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 ldrh
gSaA ;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


yksd foÙk
uksV
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;kl
fd;k gSA vk;&dj dh izkfIr;ksa dk osQUnz vkSj jkT;ksa osQ chp vfuok;Z :i ls foHkktu] mRiknu 'kqYdksa dk
oSdfYid vFkok ,sfPNd c¡Vokjk rFkk osaQnz }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

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/ku uksV
dh /kjk 272 osQ vuqlkj foÙk vk;ksx dh fliQkfj'ksa osQoy laLrqfr ek=k gh gksrh gSa vkSj la?k ljdkj dks bl ckr
dh 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 gqbZ
Fkh] 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 esa
viuh varfje fjiksVZ izLrqr dhA
fnlEcj] 1960 esa Jh ,-osQ- pank dh vè;{krk esa r`rh; foÙk vk;ksx] ebZ 1964 esa Jh ih-oh- jkteUukj dh vè;{krk
esa 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] nsus
dk 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 lHkh
ifjfLFkfr;ksa ,oa lHkh le;ksa esa lUrks"ktud ugha dgk tk ldrk] vr% Hkkjrh; lafo/ku esa ,d LorU=k ,tsUlh
dh LFkkiuk djus dk izko/ku j[kk x;k gS tks le;≤ ij osQUnz rFkk jkT;ksa osQ foÙkh; lEcUèkksa dh foospuk
dj 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 oSdfYid
vFkok ,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 dgk
x;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 tkus
gSa 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;s
tk losaQA
(x) 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 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

yksd foÙk
uksV (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 lkFk
gq, 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 gkasxh
tks 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 osQ
lkFk 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 chp
mu djksa dh fucy izkfIr;ksa dk forj.k] tks fd muosQ chp ck¡Vs tkus gksa] (2) mu fl¼kUrksa dk fuèkkZj.k] ftuosQ
vk/kj ij Hkkjr dh lafpr fuf/ esa ls jkT;ksa dks lgk;d vuqnku fn, tk losaQA vk;&dj ,dek=k ,slk dj gS
ftldks 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 ;g
ijEijk 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;ksa
osQ 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 ljdkj
dks bl ckr dh NwV gksrh gS fd mRiknu&'kqYdksa (excise duties) osQ lEcU/ esa og foÙk vk;ksx dh fliQkfj'kksa
dh mis{kk dj losQA ;fn og fliQkfj'k u gksus osQ ckotwn mRiknu&'kqYdksa dk dksbZ Hkkx jkT;ksa dks nsuk pkgrh
gS 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;d
vuqnkuksa 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.k
dj ldrh gSA

(3) laln ,slk dkuwu cuk;s rc rd osQ fy, jk"Vªifr foÙk vk;ksx dh fliQkfj'kksa ij fopkj djus osQ ckn uksV
,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 osQ
ls 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 rnuqlkj
gh 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>k
fd /kjk 275 (1) vUrxZr laln ls bl lEcU/ esa dkuwu cukus dks dgs vkSj u laln osQ fdlh oxZ ls gh laln
dks 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 Fkk
fd jkT;ksa dh vk; esa Bksl o`f¼ djus dh Hkkjh vko';drk gSA blfy, mlus vf/d va'knku nsus dh jkT;ksa dh
ek¡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 vkfFkZd
fLFkjrk osQ izfr osQUnz dh ftEesokfj;ksa dks ns[krs gq, LFkkukUrj.k dk mlls lk/uksa ij dksbZ vuqfpr cks> u iM+s
rFkk ;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 fucy
izkfIr;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 Hkh
crk;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;j
fu.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 osQ
forj.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 ;g
forj.k laxzg osQ vk/kj ij gksuk pkfg,] tc fd vU; jkT;ksa dk ;g dguk Fkk fd vk;&dj ,d osQUnzh; dj
gS vkSj mldk laxzg fdl LFkku ij gqvk gS] ;g ckr vk;&dj osQ okLrfod ewy lzksr dks izdV ugha djrhA
vr% 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;ksa
dk fgLlk 50 izfr'kr ls c<+kdj 55 izfr'kr dj fn;k tkuk pkfg, vkSj foHkkT; /ujkf'k esa jkT;ksa osQ Hkkx osQ
20 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

yksd foÙk
uksV izfr'kr fgLls dks jkT;ksa esa lu~ 1951 dh tux.kuk (Census) osQ vuqlkj mudh tula[;k osQ vkèkkj ij forj.k
djuk pkfg,A vk;ksx us dgk fd bl ckr dh vko';drk ugha gS fd Hkkjr ljdkj jkT;ksa dks fn, tkus okys
izfr'kr dk izfro"kZ fglkc yxk;s cfYd blosQ LFkku ij mlus fiNys rhu o"kks± osQ okLrfod laxzgksa osQ vk/kj
ij 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; jkstxkjksa
osQ lEcU/ esa ns;&dj ?kVk fn;s tkrs gSaA ;g egkys[kk ijh{kd (Auditor-general) dk dke gksrk 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
mRiknu&'kqYdksa dk forj.kµ;|fi lu~ 1935 osQ Hkkjr ljdkj vf/fu;e dh /kjk 140 (1) esa mRiknu&'kqYdksa
osQ 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;Z
izFke 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 272
rks 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 og
mudk djksa osQ forj.k ij fopkj djs ftudk fd c¡Vokjk gksuk gSA bl lEcU/ esa vk;ksx bl fu"d"kZ ij igq¡pk
d ;g iw.kZr;k mldh {kerk dh ifjf/ esa Fkk fd og la?kh; mRiknu&'kqYdksa osQ foHkktu osQ ckjs esa jk"Vªifr
dks viuh fliQkfj'k izLrqr djs] ;|fi ,slh fliQkfj'ksa laln osQ dkuwu }kjk gh ykxw gksrh FkhaA pw¡fd vk;ksx bl
lEcU/ esa ,d u;s vk/kj dh uhao j[k jgk FkkA vr% og osQUnzh; ctV dks cgqr vf/d vLr&O;Lr djuk ugha
pkgrk 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 yxs
mRiknu&djksa dh fucy izkfIr;ksa dk 40 izfr'kr Hkkx jkT;ksa esa ck¡V fn;k tkuk pkfg,A ;gk¡ fiQj] forj.k osQ
vkèkkj osQ ckjs esa dkiQh er&fofHkUurk jghA pw¡fd fofHkUu jkT;ksa esa bu oLrqvksa esa ls izR;sd osQ miHkksx osQ ckjs
esa fo'oluh; vk¡dM+sa miyC/ ugha Fks] vr% vk;ksx us tula[;k osQ vk/kj ij forj.k dh fliQkfj'k dh vkSj
bl 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 vuqnkuksa
dk fu/kZj.k djrs le; oqQN funsZ'kd fl¼kUrksa (guiding principles) dks n`f"Vxr j[kus dk lq>ko fn;k tSls
fd jkT;ksa dh ctV lEcU/h vko';drk,¡] dj&iz;kl (tax efforts)] lkekftd lsokvksa dk Lrj] jkT;ksa dks lkSais
x;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 osQ
muosQ Hkkx osQ cnys esa vf/d vuqnku nsus dh fliQkfj'k dhA bl lEcU/ esa vk;ksx us ftl èkujkf'k dk lq>ko
fn;k] og ml jde ij vk/kfjr Fkh tks fd twV rFkk twV osQ lkeku ij yxs fu;kZr&dj osQ vius Hkkx osQ :i
esa mUgksaus 1943 o 1950 osQ eè; izkIr dh FkhA vk;ksx us fliQkfj'k dh fd fuEu jkT;ksa dks twV fu;kZr osQ cnys
esa 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 `

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; uksV
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'k
izkUrksa dh O;oLFkk ls fHkUu Fkh] vr% bl lEcU/ esa oqQN ,slh vUr%dkyhu O;oLFkk dh vko';drk Fkh fd
ftlosQ }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 dks
vUr%dkyhu vof/ osQ fy, vuqnku nsus dks jkth gks x;k Fkk tks fd fj;klrksa osQ ,dhdj.k osQ dkj.k ?kkVs dh
fLFkfr 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&?kkVk
vuqnku 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[;kRed
fVIi.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 dh
fliQkfj'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 esa
viuh vUrfje fjiksVZ izLrqr dhA vUrfje fjiksVZ (interim report) esa osQoy oqQN ,sls U;wure ifjorZuksa dk
lq>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.k
gksus osQ dkj.k vko';d gks x, FksA flrEcj 1957 esa vk;ksx us viuh vfUre fjiksVZ (final report) izLrqr
dhA
djksa dk forj.k (Distribution of Taxes)µvk;ksx dks dj&laxzg rFkk tula[;k osQ nkoksa ij iqu% fopkj
djuk 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

yksd foÙk
uksV 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 :i
esa laxzg (Collection) dk LFkku iw.kZr;k tula[;k (Population) dks ns fn;k tkuk pkfg,A rFkkfi ifjorZu
dks 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 dk
10 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;ksx
us ;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 60
izfr'kr dj fn;k tkuk pkfg,A jkT;ksa osQ chp okLrfod fooj.k igys dh rjg gh fuf'pr izfr'krksa osQ :i esa
fu/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 mudk
iquxZBu gks pqdk FkkA vr% vk;ksx us lq>ko fn;k fd vk;&dj dh fucy ;k 'kq¼ izkfIr;ksa dk 1 izfr'kr Hkkx
la?k 'kkflr {ks=kksa (Union Territories) dks fn;k tkuk pkfg, vkSj 'ks"k 60 izfr'kr Hkkx jkT;ksa (States) dks
lkSai 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 vuqnku
dh Hkh fliQkfj'k dh xbZA
mRiknu&'kqYdksa dk forj.k (Distribution of Excise Duties)µf}rh; foÙkh; vk;ksx us vusd jkT;ksa dh
bl 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 ,slk
rhoz ifjorZu u rks vko';d gS vkSj u ok¡Nuh; ghA vr% vk;ksx us rEckowQ] fn;klykbZ rFkk ouLifr rsyksa ij
yxus okys ,oa igys gh ls ck¡Vs tkus okys rhu mRiknu&djksa esa oqQN vkSj djksa dks lfEefyr djosQ mudk nk;jk
c<+k fn;kA ;s c<+k;s tkus okys dj Fksµphuh] pk;] dkWiQh] dkxt rFkk ouLifr osQ vko';d rsyksa ij
mRiknu&'kqYdA ijUrq vk;ksx us ;g Hkh vko';d le>k fd bu djksa dh fucy izkfIr;ksa dk ck¡Vk tkus okyk
izfr'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 ldrkA
vr% vk;ksx us fliQkfj'k dh fd la?kh; mRiknu&'kqYdksa esa jkT;ksa osQ fgLls dk 90 izfr'kr Hkkx rks tula[;k osQ
vk/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;k
tk, D;ksfd /kjk 272 esa ,sls fdlh c¡Vokjs dk mYys[k ml izdkj ugha fd;k x;k gS tSlk fd vk;&dj osQ
lEcU/ 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 fuèkkZfjr
fd;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 dks
bl 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,A
vr% lgk;d vuqnkuksa dks lgk;rk dk ,d vof'k"V :i gh cuk, j[kuk pkfg, vkSj os fcuk 'krZ osQ rFkk
lkekU; :i ls fn, tkus pkfg,A vr% vuqnkuksa dks nsus dh ckr fdlh fof'k"V dk;ZØe dks ykxw djus ij gh
fuHkZj 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 ldrs
gSaA ijUrq ,sls vuqnkuksa dh vf/d xq¡tkb'k blfy, ugha Fkh] D;ksafd ,sls lHkh mís'; O;kid ;kstuk esa lfEefyr
dj fn;s x, FksA
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 vuqnku uksV
fu/kZfjr fd,A bl vof/ osQ fy, oqQy vuqnkuksa dh ek=kk 187-75 djksM+ #i;s fu/kZfjr dh xbZ FkhA cEcbZ] enzkl
vkSj mÙkj izns'k osQ fy, fdUgha vuqnkuksa dh fliQkfj'k ugha dh xbZ] D;ksafd ;g le>k x;k fd vk;ksx dh ;kstuk
osQ vUrxZr bu jkT;ksa dks vk;&dj dk tks Hkkx fn;k tk jgk Fkk] og muosQ pkyw o ;kstuk O;; dh iwfrZ osQ
fy, 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 osQ
Hkkx osQ cnys esa fn;s tkus okys vuqnkuksa esa fdlh ifjorZu dk lq>ko ugha fn;kA gk¡] jkT;ksa dk iquxZBu gksus osQ
dkj.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 vuqnkuksa
esa 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 yxus
okys vkfLr&dj (estate duty) dh fucy izkfIr;ksa dk] /kjk 269 osQ v/hu] fdu fl¼kUrksa osQ
vuqlkj 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± dh
okfilh 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 tks
vfrfjDr 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 okys
fl¼kUrksa 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 tkus
okys 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 dh
okLrfod lokjh ;k=kk dh fucy izkfIr;ksa osQ vk/kj ij gh izR;sd jkT; dk fgLlk r; fd;k tkuk pkfg,A pw¡fd
lokjh ;k=kk osQ jkT;kuqlkj lgh vk¡dM+s miyC/ ugha Fks] vr% vk;ksx }kjk lHkh miyC/ rF;ksa ij fopkj djus
osQ 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 mldk
1 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>ko
fn;k fd vpy lEifÙk ij yxs vkfLr&dj dh izkfIr;k¡ mu lHkh lEifÙk;ksa osQ oqQy ewY; osQ vuqikr esa ck¡V
nh 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;ksa
dk 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>ko
fn;k fd 15 vxLr] 1947 rFkk 31 ekpZ] 1956 osQ chp esa Hkkjr ljdkj }kjk jkT; ljdkjksa dks fn, x, lHkh

yksd foÙk
uksV dtks± dk (iquokZl rFkk C;kt&eqDr dtks± dks NksM+dj) 31 ekpZ] 1957 dks tks cdk;k jkf'k;k¡ Fkha] mudk fuEu
izdkj ,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 vkSj
ftldh vnk;xhA 1 vizSy] 1977 dks vFkok mlls iwoZ gksuh gks] ,d ,sls dtsZ osQ :i esa ,dhÑr dh
tkuh 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 ftldh
vnk;xh 31 ekpZ] 1977 dks vFkok mlls iwoZ gksuh gks] ,d ,sls dtsZ osQ :i esa ,dhÑr dj nh tkuh
pkfg,] 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 31
ekpZ] 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 ôrZeku 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 ôrZeku 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

22-6 r`rh; foÙk vk;ksx (Third Finance Commission) uksV
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 osQ
vkèkkj 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 Fkh
fdUrq f}rh; foÙk vk;ksx us laxzg (collection) osQ vk/kj dks 20» ls ?kVkdj 10» dj fn;k FkkA r`rh; foÙk
vk;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,] fdUrq
nks dkj.kksa ls laxzg osQ rÙo dks igys dh vis{kk vf/d egÙo fn;k tkuk pkfg,A izFke rks blfy, D;ksafd
dEifu;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 FksA
iz'kklfud rFkk lkekftd lsokvksa ij vis{kkÑr vf/d O;; djuk iM+rk FkkA blh dkj.k vk;ksx us ;g fliQkfj'k
dh 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 ij
yxk;s tkus okys mRiknu&'kqYdksa (excise duties) dh fucy ;k 'kq¼ izkfIr;ksa (net proceeds) dk 40» Hkkx
jkT;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 fd
foHkkT; /ujkf'k;ksa dk 90» Hkkx rks tula[;k osQ vk/kj ij ck¡Vk tk, vkSj 10» Hkkx gsj&isQj ;k dehcs'kh osQ
fy, 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 mu
lHkh oLrqvksa dks lfEefyr dj fy;k] ftu ij fd lu~ 1960µ61 ls dj yxk;s tkrs Fks] ijUrq buesa mlus mu
oLrqvksa 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 chp
bl 20» osQ forj.k dk lgh vk/kj D;k gks\ gk¡] mlus jkT;ksa osQ fy, oqQN izfr'kr vo'; fu/kZfjr fd, vkSj
dgk 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 gh
oqQN vU; ckrksa dk Hkh è;ku j[kk x;k gS] tSls fd jkT;ksa dh lkisf{kd foÙkh; detksjh] fodkl osQ Lrjksa ij
ikbZ 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 esa
lokZsÙke thou&{kerk la?kh; mRiknu&'kqYdksa dk vf/dkf/d gLrkUrj.k djosQ ykbZ tk ldrh gS vkSj ,slk rc
gks ldrk gS] tcfd la?kh; mRiknu 'kqYdksa dh izkfIr;ksa esa ijEijkxr :i ls jkT;ksa osQ fgLls dh O;oLFkk dh
tk,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 rsth
ls 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 :i
esa 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;ksx
us 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

yksd foÙk
uksV 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`f¼
osQ 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 izdkj
dk 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;s
tkus 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 fgLls
osQ cnys esa vk;ksx us fliQkfj'k dh fd {kfriwfrZ osQ fl¼kUr osQ vk/kj ij 1-25 djksM+ #- vuqnku osQ :i esa
jkT;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 dh
fliQkfj'k dh xbZ gS] os jkT;ksa dh ;kstuk lEcU/h vko';drkvksa o jktLo lEcU/h ?kkVs dks dgk¡ rd iwjk dj
ldrs 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 bl
lEcU/ esa fliQkfj'ksa nsus dks dgk x;k Fkk fd vkfLr&dj] vfrfjDr mRiknu&dj rFkk jsy fdjk;ksa ij dj osQ
forj.k ls lEcfU/r fl¼kUrksa esa D;k dksbZ ifjorZu fd;s tkus okaNuh; gSaA tSlk fd igys gh crk;k tk pqdk
gS] 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] 1965
eas 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» Hkkx
jkT;ksa dks fn;k tkuk pkfg,A jkT;ksa osQ chp foHkkT; dks"k (divisible pool) osQ bl forj.k osQ vk/kj osQ
lEcU/ esa] vk;ksx dk fopkj Fkk fd jkT;ksa osQ chp forj.k osQ fl¼kUrksa osQ ckjs esa fuf'prrk ,oa fLFkjrk gksuh
pkfg,A vr% prqFkZ vk;ksx us vius iwoZorhZ (predecessor) vk;ksx }kjk lq>k;s x;s forj.k osQ vk/kj dk gh
leFkZu 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&djksa
dh izkfIr;ksa osQ c¡Vokjs dh ifjf/ dk mu lHkh inkFkks± rd foLrkj dj fn;k] ftu ij fdlh o"kZ esa mDr dj
yxk;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 dgk
fd foxr vof/ esa mRiknu&dj yxk;s tkus okyh oLrqvksa dh la[;k esa rFkk mRiknu&djksa dh njksa esa pw¡fd Hkkjh
o`f¼ gqbZ gS] vr% mldh okLrfod fliQkfj'k rks mu 35 oLrqvksa dh 'kq¼ izkfIr;ksa dh yxHkx 30» cSBsxh] ftu
ij 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 lkekftd
fiNM+siu osQ vk/kj ijA

fcØh&dj osQ cnys esa vfrfjDr mRiknu&djµvk;ksx us lq>ko fn;k fd o"kZ 1966µ67 ls 1970µ71 rd uksV
osQ 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 201 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&dj
osQ cnys esa jkT;ksa osQ chp mldk forj.k gks losQA 'ks"k /ujkf'k dk forj.k lu~ 1961µ62 ls 1963µ64 rd
izR;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 fl¼kUrksa
dk izfriknu ,oa r`rh; vk;ksx us leFkZu fd;k Fkk] prqFkZ vk;ksx us muesa fdlh Hkh ifjorZu dk lq>ko ugha fn;k
vkSj 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 dk
lq>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 dh
fliQkfj'k dh xbZ gSa] os ;kstukvksa dh t:jrksa dks dgk¡ rd iwjk dj ldrs gSaA blh n`f"V ls mlus lgk;d vuqnkuksa
osQ lEcU/ esa tks fliQkfj'ksa dha] muosQ }kjk jkT;ksa osQ jktLo&?kkVs dh iwfrZ dh gh O;oLFkk ugha dh xbZ] vfirq
r`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 dh
fliQkfj'k ugha dhA vk;ksx dk fopkj Fkk fd fdlh Hkh foÙk&vk;ksx osQ fy, ;g lEHko ugha gS fd og vius
FkksM+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;ksfpr
gksus ;k u gksus osQ lEcU/ esa viuk fu.kZ; nsA ;g ekuuk gh pkfg, fd jkT;ksa dks rks Lo;a gh vius dÙkZO; dk
iw.kZ Hkkx gksrk gS] fdUrq fiQj Hkh ;fn dksbZ jkT; vius jktLo&ctV dks lUrqfyr djus esa vleFkZ jgrk gS vkSj
mls /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 fgLlksa
dk 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 dk
fu/kZj.k djus osQ fy,] izR;sd jkT; osQ gj ,d xst (guage) osQ vUrxZr jsyekxZ dh yEckbZ osQ uohure
miyC/ vk¡dM+ksa dk vkSj lu~ 1964 esa lekIr gksus okys rhu o"kks± osQ ;k=kh ;krk;kr ls gksus okyh vkSlr okf"kZd
dekbZ 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 mudks
jktLo osQ ,d 'kfDr'kkyh ,oa ykspnkj Ïksr ls oafpr dj fn;k gS vkSj ;g fd vuqnku dh ek=kk ml vuqikr
esa 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 ij
yxus okys jkT; fcØh&dj rFkk la?kh; mRiknu&djksa dh lfEefyr okárk (Combined incidence) dk D;k
izHkko gksxk\ ;gh ugha] vk;ksx ls bl lEcU/ esa Hkh fliQkfj'k nsus dks dgk x;k fd la?kh; mRiknu&djksa osQ jkT;ksa
osQ 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] tcfd
jkT;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 ;kstuk
dh fliQkfj'k ugha fd ftuosQ }kjk mRiknu&dj yxus ;ksX; inkFkks± (exciseable commodities) osQ
fcØh&djksa dh njkas dh lhek,¡ ck¡/ nh tk,¡ vkSj blh dkj.k] fdlh ,sls lw=k (formula) dk lq>ko nsus dk
Hkh 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

yksd foÙk
uksV 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;ksx
us 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 osQ
vk;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 dksbZ
ifjorZu 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 pkSFks
foÙk 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;k
FkkA 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 okys
la?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;ksa
dk 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 dh
izkfIr;k¡ Hkh lfEefyr dh tkuh pkfg, tks fd vc rd foHkkT; dks"k ls ckgj j[ks tkrs FksA pkSFks vk;ksx us
fliQkfj'k dh Fkh fd 80» forj.k tula[;k osQ vk/kj ij vkSj 20» jkT;ksa osQ lkisf{kd vkfFkZd ,oa lkekftd
fiNM+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] fdUrq
fiNM+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 izfr
O;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[kk
tkuk Fkk] os gSaµvuqlwfpr tutkfr dh tula[;k] izfr ,d yk[k dh tula[;k ij dkj[kkuksa osQ etnwjksa dh
la[;k] izfr fdlku ¯lfpr {ks=k dh ek=kk] izfr 100 oxZ fdyksehVj esa jsyksa o lM+dksa dh yEckbZ] LowQy tkus
okys 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 djus
okys izpfyr fl¼kUrksa esa fdlh Hkh ifjorZu dk izLrko ugha fd;kA forj.k dk izpfyr fl¼kUr ;g Fkk fd vpy
lEifÙk ls izkIr gksus okyh /ujkf'k dk ,d Hkkx jkT;ksa esa lEink dh fLFkfr osQ vuqlkj] vFkkZr~ izR;sd jkT; esa
fLFkfr lEifÙk osQ ewY; osQ vuqikr esa ck¡Vk tkuk pkfg,A 'ks"k /ujkf'k dk forj.k jkT;ksa esa mudh tula[;k osQ
vuqikr 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 foÙk
vk;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 dks
feyus okyk Hkkx] tks fd 'kq¼ izkfIr;ksa dk 2» Fkk] c<+kdj 3» dj fn;k tkuk pkfg, vkSj 'ks"k Hkkx dks jkT;ksa
esa 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;s
tkus okys vuqnkuksa dk fu/kZj.k djus okys fl¼kUrksa esa dksbZ ifjorZu ugha fd;k vkSj forj.k dh mlh izpfyr

;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 us uksV
ftldk leFkZu fd;k FkkA fdUrq vk;ksx us uohure miyC/ vk¡dM+ksa osQ vk/kj ij izR;sd jkT; osQ izfr'kr Hkkx
dks 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 10
jkT;ksa dks ik¡p o"kks± dh vof/ osQ fy, oqQy 637-85 djksM+ #- nsus dh fliQkfj'k dhA lgk;d vuqnkuksa dh
okf"kZd vnk;xh] tks fd lu~ 1969µ79 esa 152-73 djksM+ #- Fkh /hjs&/hjs ?kVdj lu~ 1973µ74 esa
102-41 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 fopkj
Fkk 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 dh
fucy izkfIr;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 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 dke
gksrk 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 uoEcj
1956 esa viuh vUrfje fjiksVZ izLrqr dhA vUrfje fjiksVZ (interim report) esa osQoy oqQN ,sls

yksd foÙk
uksV U;wure ifjorZuksa dk lq>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.k gksus osQ dkj.k vko';d gks x, FksA flrEcj 1957 esa vk;ksx us viuh
vfUre 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 us
fnlEcj] 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] ftlus
vxLr] 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;{k
FksA vk;ksx us 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 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;k
izko/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


bdkbZ—23% ckjgosa ,oa rsjgosa foÙk vk;ksx dh fliQkfj'ksa
uksV
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 fgLlsnkjh
rFkk LFkkuh; fudk;ksa dh Hkwfedk dks lfEefyr fd;k x;kA rsjgosa foÙk vk;ksx dh fliQkfj'kksa esa osQUnz vkSj jkT;ksa
osQ foÙk lk/u] oLrq vkSj lsok dj] jktdks"kh; lesdu gsrq la'kksf/r :ijs[kk vkfn dks lfEefyr fd;k x;kA
blosQ 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

yksd foÙk
uksV 2- ijEijkxr fofue; njksa ij ekfir fons'kh Í.k lfgr lfEefyr Í.k&thMhih vuqikr U;wure Lrj ij
o"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/h
osQUnz 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 gksuk
pkfg,A jkT;ksa osQ ekeys esa] jktLo izkfIr;ksa osQ lkis{k C;kt Hkqxrku osQ Lrj esa o"kZ 2009&10 rd 15
izfr'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{k
jktLo ?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 osru
fcy 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;oLFkk
djsµ
(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 jktLo
izkfIr;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 okyk
okf"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 laLFkkuksa
osQ 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] fcØh
dj osQ cnys vfrfjDr mRikn 'kqYdksa dks osQUnzh; djksa osQ lkekU; iwy osQ ,d Hkkx osQ :i esa ekuk tkrk
gSA ;fn dj fdjk;k izcU/ dks lekIr fd;k tkrk gS rFkk jkT;ksa dks bu oLrqvksa ij fcuk fdlh fu/kZfjr
lhek osQ fcØh dj (vFkok oSV) yxkus dh vuqefr iznku dh tkrh gS rks lk>k ;ksX; osQUnzh; djksa dh
fucy 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/ku
vfèkfu;fer fd;k tkrk gS rks ;g lqfuf'pr fd;k tk, fd bl fo/ku osQ vUrxZr fdlh jkT; dks izkIr
jktLo ;fn lEiw.kZ lsok dj izkfIr;k¡ lka>k ;ksX; iwy dk Hkkx gksrh rks blosQ vftZr Hkkx dh vis{kk de
gksrhA
11- jkT;ksa dks lexz vUrj.kksa dh funsZf'kr jkf'k osQUnzh; ldy jktLo izkfIr;ksa dk 38 izfr'kr fu/kZfjr dh
tk ldrh gSA

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;sd uksV
ik¡p foÙkh; o"kks± esa lHkh lka>k ;ksX; osQUnzh; 'kqYdksa dh fucy izkfIr;k¡ nh tk,¡xhA
jkT; fgLlk (lsokdj dks lsok dj dk

NksM+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

yksd foÙk
uksV 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;k
tk,A
14- iapk;rhjkt laLFkkvksa dks tykiwfrZ rFkk LoPNrk ls lEcfU/r ifjlEifÙk;ksa osQ vf/xzg.k osQ fy, rFkk
ejEerA th.kksZ¼kj vkSj lkFk gh vks,aM,e ykxrksa ij vuqnkuksa dk mi;ksx djus osQ fy, izksRlkfgr fd;k
tkuk pkfg,A rFkkfi] iapk;rh jkt laLFkk,¡ iz;ksDrk izHkkjksa osQ :i esa vkorhZ ykxrksa osQ de ls de 50
izfr'kr Hkkx dh olwyh djsaA
15- iapk;rksa osQ fy, vkoafVr vuqnkuksa esa ls] tykiwfrZ rFkk LoPNrk dh vks,aM,e ykxrksa ij O;; dks
izkFkfedrk nh tk,A blls iapk;rksa osQ fy, ;kstukvksa dk vf/xzg.k djus rFkk mUgsa lapkfyr djus dk
dk;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 dks
lkoZtfud futh Hkkxhnkjh osQ ekè;e ls Bksl vif'k"V izcU/ ;kstuk osQ fy, fu/kZfjr fd;k tk,A
uxjikfydk,¡ Bksl vif'k"V osQ laxzg.k] i`FkDdj.k rFkk ifjogu ij viuk è;ku osQfUnzr djsaA bu
xfrfof/;ksa dh ykxr] Hkys gh os ns'k osQ Hkhrj iwjh dh tk,¡ vFkok mudh vkmVlsfl±x gks] vuqnkuksa ls
iwjh dh tk,xhA
17- xzkeh.k bykdksa esa tykiwfrZ rFkk LoPNrk dh vkSj 'kgjh bykdksa esa Bksl vif'k"V izcU/u Ldheksa ij
vks,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/qfud
izkS|ksfxdh rFkk izcU/ iz.kkfy;ksa osQ mi;ksx ls ys[kksa osQ j[k&j[kko dks mPp izkFkfedrk nsaA 'kgjh {ks=kksa
esa lEifÙk;ksa osQ ekufp=k.k osQ fy, thvkbZ,l (HkkSxksfyd lwpuk iz.kkyh) tSlh oqQN vk/qfud fof/;ksa
rFkk foÙkh; izcU/u dh vk/qfud iz.kkyh viukus gsrq dEI;wVjhdj.k osQ mi;ksx ls Bksl LFkkuh; ljdkjksa
osQ 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;kadu
djsaxh 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~Q
ls vuqnkuksa dh fliQkfj'k dh x;h gSA ,sls {ks=kksa okys jkT; gekjs }kjk laLrqr vuqnkuksa dks cká {ks=kksa lfgr
lHkh 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 dh
fliQkfj'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 gksuk
pkfg,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 tk
ldrh gSA

5. lafo/ku dh ik¡poha rFkk NBh vuqlwph osQ varxZr lkekU; rFkk 'kkfey u fd, x, {ks=kksa osQ fy, i`Fko~Q uksV
ls 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 osQ
vUrxZr laxzg.kksa dks iw.kZr% iznf'kZr djs rkfd fdlh o"kZ jkT;ksa dks tkjh dh x;h jkf'k;ksa osQ eè; vkSj
ml lEc¼ o"kZ osQ fy, foÙk vk;ksx }kjk laLrqr fuoy osQUnzh; djksa esa lEc¼ izfr'kr Hkkxhnkjh esa dksbZ
vlaxfr;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 dh
vko';drk gSA
3- osQUnzh; izk;ksftr ;kstukvksa dh la[;k ?kVkus vkSj iQkewZyk vk/kfjr vk;kstuk vUrj.kksa dh iz/kurk cgky
djus 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 dh
eq[; 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 bl
cM+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 ls
5-51 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>kSrs
osQ dk;kZUo;u dks izksRlkgu nsus gsrq ;g vk;ksx 50] 000 djksM+ #i, osQ vuqnku dh LohÑfr iznku djus
dh fliQkfj'k djrk gSA bl vuqnku dk mi;ksx cM+s le>kSrs osQ vuq:i 2010&11 vkSj 2014&15 osQ
eè; th,l Vh osQ dk;kZUo;u osQ dkj.k jktLo gkfu;ksa osQ fy, jkT; ljdkjksa dks izfriwfrZ nkoksa dh iwfrZ
gsrq fd;k tk,xkA bl iwy esa vO;f;r 'kks/ jkf'k;ksa dks varj.k iQkewZys osQ vuqlkj lHkh jkT;ksa esa
1 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] jktLo
foHkkx] Hkkjr ljdkj] bZlh lfpo rFkk yksd foÙk esa vuqHko izkIr fdlh izfrf"Br O;fDr ls cuh rhu
lnL;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 izkIr
ugha gks ikrh vkSj vfUre :i ls viuk;k x;k th,lVh ra=k gekjs }kjk lq>k, x, th,lVh ekWMy ls fHkUu
gks] rks ;g vk;ksx fliQkfj'k djrk gS fd 50] 000 djksM+ #i, dh ;g jkf'k laforfjr ugha dh tk,xhA

yksd foÙk
uksV 9- jkT;ksa dks eky okguksa osQ ifjogu le; dks ?kVkus osQ mik; djus pkfg, tks iM+kslh jkT;ksa dh feyh
iqfyl pkSfd;ksa }kjk mudh lhekvksa esa izos'k dj jgs gSa vkSj jkT; ifjogu gsrq bysDVªkWfud :i esa tkjh
izos'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 ftlesa
egÙoiw.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 dk
lqfu'p; gks fd bl nqyZHk lalk/u dks mRiknd mi;ksx gsrq j[kk tk,] vFkok vU; lkoZtfud
ifj;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'kk
esa 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 osQ
miØeksa (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;h
yksp'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 dh
vko';drk gSA ih,l;w osQ fofuos'k rFkk futhdj.k ij fopkj fd;k tk, vkSj ml ij Rofjr dkjZokbZ
dh tk,A
(iv) dkjiksjsV dk;Z ea=kky; vius lkafof/d nkf;Roksa osQ lkFk jkT; rFkk osQUnz osQ ih,l;w dh fudVrk ls
ekWuhV¯jx rFkk vuqikyu djsaA
(v) fofuos'k@futhdj.k rFkk izfØ;k ij fuxjkuh j[kus gsrq ,d mi;qDr j.kuhfr rS;kj djus gsrq dk;Zcy
dk xBu fd;k tk,A iqul±jpuk lEcU/h LFkk;h lfefr osQ eq[; lfpo dh vè;{krk esa xBu fd;k
tk, rkfd dk;Zcy dh fliQkfj'kksa dks ykxw fd;k tk,A ,d Lora=k rduhdh lfpoky; dh Hkh
LFkkiuk 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.k
iz.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

(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 uksV
(iv) rkih; fo|qr la;a=kksa dks dks;ys osQ Ïksrksa ls lqnwj LFkkuksa eas LFkkfir djus osQ ctk;] jkT; dks;yk
le`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 cpus
gsrq 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) tSls
VSfjiQ 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 esa
iz;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'pr
djuk pkfg,A jkT;ksa osQ foÙk ys[kksa ls lEcU/ ifjf'k"Vksa dh lwph dks ekudhÑr cuk, tkus dh
vko';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;ksa
osQ 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, tkus
dh vko';drk gSA ,slh fuf/;ksa rFkk flfoy tek jkf'k;ksa osQ tfj, O;; dks lh ,aM ,th osQ ys[kk
ijh{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¡ ,slk
O;; 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;sd
foÙkh; o"kZ esa 32 izfr'kr gksxkA mRikn (fo'ks"k egÙo dh oLrqvksa) osQ vfrfjDr 'kqYd vf/fu;e] 1957
osQ vUrxZr] lHkh oLrqvksa dks 1 ekpZ] 2006 ls 'kqYd Hkqxrku ls NwV izkIr gSA blosQ ifj.kkeLo:i] osQUnz
us phuh rFkk rEckowQ&mRiknksa ij mRikn osQ vk/kfjd 'kqYdksa dks lek;ksftr fd;k FkkA bu xfrfof/;ksa
osQ izdk'k esa] jkT;ksa dk Hkkxhnkjh ;ksX; osQUnzh; djksa dh fuoy izkfIr;ksa esa fgLlk 32 izfr'kr ij
vifjofrZr 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 foèkku
osQ vf/fu;e ij] bl ckr dk lqfu'p; fd;k tk, fd bl fo/ku osQ rgr jkT; dks mfpr jktLo ml
Hkkx ls de ugha gksuk pkfg, tks bl jkT; dks mifpr gks] Hkys gh lEiw.kZ lsok dj osQUnzh; djksa osQ
Hkkxhnkjh ;ksX; iwy dk Hkkx jgk gSA

yksd foÙk
uksV 20- osQUnz ljdkj midjksa@vkSj vf/Hkkjksa dks yxkus dh leh{kk djs rkfd mudh fgLlsnkjh vius ldy dj
jktLo esa ?kVsA
21- jkT;ksa dks jktLo ys[ks esa lexz vUrj.kksa ls lEc¼ funsZ'kkRed mPpre lhek dks osQUnz osQ ldy jktLo
izkfIr;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 fuoy
izkfIr;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 ftlls
vkxs 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;k
tk,A jktdks"kh; lesdu osQ ekxZ esa osQUnz osQ o£èkr Í.k LVkWd esa 2014&15 rd thMhih osQ 45 izfr'kr
rd 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 dk
jkT; 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"Vª 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

flfDde 0-239 0-243 uksV

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{kk
opuc¼ 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`r
C;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 vkSj
y{;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 lesfdr
fuf/ 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 dh
fuEu 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 dh
vuqefr nsus osQ ctk; osQUnz jkT;ksa osQ eè; ikjLifjd forj.k gsrq foÙk vk;ksx dj vUrj.k iQkewZys dk
mi;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'k
osQ 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 djsaA
LorU=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; lesdu
izfØ;k ckf/r gqbZA vk'kk gS fd jkT; 2011&12 rd vius jktdks"kh; lq/kj osQ ekxZ ij okil vkus esa
leFkZ 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] mUgsa
2011&12 rd jktLo ?kkVk lekIr dj ysuk pkfg, rFkk jktLo 'ks"k cuk, j[kuk pkfg, vFkok mlosQ
ckn os vf/'ks"k izkIr djsaxsA vU; jkT;ksa dks 2014&15 rd jktLo ?kkVk lekIr djuk pkfg,A

yksd foÙk
uksV (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 izkIr
djuk pkfg, rFkk ,sls ?kkVs dks mlosQ ckn cuk;k j[kuk pkfg,A vU; lkekU; Js.kh osQ jkT;ksa dks
2013&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.kh
osQ jkT; 2011&12 esa 3 izfr'kr dk jktdks"kh; ?kkVk dj ldrs gSa rFkk mlosQ ckn bls cuk, j[k
ldrs gSaA ef.kiqj] ukxkySaM] flfDde vkSj mÙkjk[k.M 2013&14 rd vius th,lMhih osQ 3 izfr'kr
rd jktdks"kh; ?kkVk de djsaxsA
(iv) tEew vkSj d'ehj rFkk fetksje dks 2014&15 rd vius jktdks"kh; ?kkVs dks th,lMhih osQ
3 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;eu
djuk 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 dkjZokbZ
djuh 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 vkSj
2009&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 Hkh
visf{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 mèkkj
gsrq ¯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 osQ
vfèkfu;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 'kCnksa
jkT;ksa foÙk vk;ksx dh fliQkfj'k osQ vk/kj ij ¶jkT; foÙk vk;ksx dh fliQkfj'kksa dks è;ku esa j[kus osQ
ckn¸ 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'k
dks '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=k
vk/kfjd vuqnku ;FkkfufnZ"V jkT;ksa esa vkoafVr fd;k tk,A bu vuqnku osQ lEcU/ esa jkT;okj ik=krk
vuqca/ 10-15 d vkSj 10-15 x esa fn[kk;h x;h gSA

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± uksV
dk vuqikyu djrs gSaA bu vuqnkuksa dks fofufnZ"V rjhosQ ls laforfjr fd;k tk,xkA bu vuqnkuksa osQ
lEcU/ 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 vkoaVu
fo'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 rFkk
dkfeZdksa 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 :i
esa] LFkkuh; fudk;ksa osQ vUrj.k ik=krk ls Lo jktLo laxzg.k esa dVkSrh }kjk] vFkok lerqY; vuqnkuksa dh
iz.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;r
jkT; laLFkkvksa (ihvkjvkbZ) rFkk 'kgjh LFkkuh; fudk; (;w,ych) nksuksa osQ lEcU/ esa ctV esa ;Fkk
mi;ksx fd, mUgha 'kh"kks± osQ vUrxZr okLrfod O;; dk 'kh"kZokj C;ksjk mfYyf[kr gksA ge fliQkfj'k djrs
gSa 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;ksa
dks 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 mu
LFkkuh; 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 vfoyEc
dk;kZfUor dh tk, rFkk dh x;h dkjZokbZ fjiksVZ (,Vhvkj) dks rqjar fo/kulHkk osQ le{k izLrqr fd;k
tk,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;k
gSA
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 Hkhrj
vfXu 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 bl
dk;Z osQ fy, vf/nsf'kr gSaA bu izkf/dkfj;ksa dks LFkkuh; fudk;ksa osQ lkFk vius jktLo dk Hkh ogu
djuk 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 gsrq
fodkl ;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 jkgr
fuf/ (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 chp
75%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

yksd foÙk
uksV 62- lhvkj,iQ vkSj ,ulhlh,iQ osQ vUrxZr 31 ekpZ] 2010 dh fLFkfr osQ vuqlkj 'ks"k jkf'k dk vUrj.k
lEc¼ ,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 dh
vko';drk gSA th,lVh osQ izkjEHk gksus ij midjksa dks mlesa feykus ls_ foÙkiks"k.k osQ oSdfYid Ïksrksa
dh 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, 250
djksM+ #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 izkoèkkuksa
dh leh{kk dh tk, vkSj bu fuf/;ksa osQ l`tu dks lEc¼ jkT;ksa osQ foosdkf/dkj ij NksM+ fn;k tkuk
pkfg,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 ;Fkkor
cuh jguh pkfg,A rFkkfi] ,uMhvkj,iQ fuf/iks"k.k osQ fy, mPp rhozrk dh ekuo fufeZr vkinkvksa dks
è;ku esa j[kk tk,] ,d ckj ekun.M r; dj fn, tk,¡ vkSj visf{kr vfrfjDr vkoaVu ,uMhvkj,iQ dks
fd;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;Zdkjh
ifj"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 foÙk
ea=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;k
tk,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 dh
fliQkfj'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 tkrh
gS 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 laLrqr
vuqnkuksa 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

i;kZoj.k uksV
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,A
fiNys rhu o"kks± osQ fy, vuqnkuksa dh fueqZfDr dks vuqeksfnr dk;Z vk;kstukvksa dh la[;k esa izxfr ls
lEc¼ 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 okfudh
rFkk 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 fodkl
mís';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 tkrh
gS tks 1 vizSy] 2010 ls 31 ekpZ] 2014 rd uohdj.kh; ÅtkZ {kerk ifjo/Zu esa jkT;ksa dh miyfCèk;ksa
ij vk/kfjr gSA bl lEcU/ esa jkT;ksa osQ fu"iknu dh jkT;ksa }kjk {kerk ifjo/Zu ij Hkkjr ljdkj }kjk
izdkf'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 5000
djksM+ #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 ty
izHkkjksa 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 }kjk
ns[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 dks
2987 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'k
dh x;h gSA
84- U;k; iz'kklu esa dbZ igyqvksa esa lq/kj dks lgk;rk iznku djus gsrq 5000 djksM+ #i, dk vuqnku
izLrkfor gSA buesa izkr%@lk;a U;k;ky;ksa dk izpkyu] oSdfYid fookn lek/ku (,Mhvkj) ra=k dks
izksRlkgu 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 uokpkj
iz.kkyh osQUnz (lhvkbZih,l) dh LFkkiuk }kjk uokpkj izksRlkgu gsrq 20 djksM+ #i, osQ vuqnku dh
fliQkfj'k dh tkrh gSA 1 djksM+ #i, izfr ftys dk nwljh vuqnku ftyk uokpkj fuf/ (MhvkbZ,iQ) osQ
l`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) }kjk
igpku 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 Hkh
vkxzg djrs gSa fd og vius Lo;a osQ deZpkfj;ksa rFkk isa'kujksa gsrq MkVkcsl rS;kj djus osQ fy, lekukUrj
iz;kl izkjEHk djsA

yksd foÙk
uksV 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 gsrq
vuqnku 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;k
tk,xkA tgk¡ dgha Hkh ifj;kstuk@fuekZ.k gsrq Hkwfe visf{kr gS] ,slh Hkwfe dks jkT; ljdkj }kjk
miyC/ djk;k tk,xkA
(ii) lkj.kh 23-2 esa fn, x, jkT; fof'k"V vuqnkuksa dh fLFkfr osQoy funsZ'kkRed gS_ jkT; viuh
visf{kr fLFkfr ls osQUnz ljdkj dks lwfpr dj ldrs gSaA ;g vuqnku izfro"kZ vf/dre nks fd'rksa
esa 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 djsxh
lqèkkjkRed mik; djsxhA bls 12osa foÙk vk;ksx dh fliQkfj'k osQ vuqlkj LFkkfir fd;k x;k gS tks vkxs
cuh 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 djuk
pkfg,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 rFkk
dkfeZdksa 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] fcØh
dj osQ cnys vfrfjDr mRikn 'kqYdksa dks osQUnzh; djksa osQ lkekU; iwy osQ ,d Hkkx osQ :i esa ekuk
tkrk gSA
• iapk;rh jkt laLFkkvksa dks tykiwfrZ rFkk LoPNrk ls lEcfU/r ifjlEifÙk;ksa osQ vf/xzg.k osQ fy, rFkk
ejEerA th.kksZ¼kjk vkSj lkFk gh vks,aM,e ykxrksa ij vuqnkuksa dk mi;ksx djus osQ fy, izksRlkfgr fd;k
tkuk pkfg,A rFkkfi] iapk;rh jkt laLFkk,¡ iz;ksDrk izHkkjksa osQ :i esa vkorhZ ykxrksa osQ de ls de 50
izfr'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] jktLo
foHkkx] Hkkjr ljdkj] bZlh lfpo rFkk yksd foÙk esa vuqHko izkIr fdlh izfrf"Br O;fDr ls cuh rhu
lnL;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;sd
foÙkh; o"kZ esa 32 izfr'kr gksxkA mRikn (fo'ks"k egÙo dh oLrqvksa) osQ vfrfjDr 'kqYd vf/fu;e] 1957
osQ 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 foèkku
osQ vf/fu;e ij] bl ckr dk lqfu'p; fd;k tk, fd bl fo/ku osQ rgr jkT; dks mfpr jktLo ml

yksd foÙk
uksV Hkkx ls de ugha gksuk pkfg, tks bl jkT; dks mfpr gks] Hkys gh lEiw.kZ lsok dj osQUnzh; djksa osQ
Hkkxhnkjh ;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] mUgsa
2011&12 rd jktLo ?kkVk lekIr dj ysuk pkfg, rFkk jktLo 'ks"k cuk, j[kuk pkfg, vFkok mlosQ
ckn 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 mu
LFkkuh; 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


bdkbZ—24% Hkkjrh; yksd ½.k
uksV
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 osQ
v/hu jgrs gq, m/kj ys losQA blh izdkj dksbZ Hkh jkT; (State) fo/kue.My (Legislature) }kjk fu/kZfjr
lhekvksa 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

yksd foÙk
uksV 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

24-2 LorU=krk osQ ckn ls yksd ½.k (Public Debt since Independence) uksV
ekpZ] 1947 esa Hkkjr ljdkj dk oqQy yksd ½.k 2] 381-39 djksM+ #i;s FkkA lu~ 1946 esa Hkkjr osQ foHkktu
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
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

yksd foÙk
uksV (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;Ro
2] 949-00 djksM+ #i;s dk Fkk ftlesa ls 270-00 djksM+ #i;s dk okfil Hkqxrku dj fn;k x;kA bl izdkj
1980&81 eas vkUrfjd Í.k esa fo'kq¼ c<+ksÙkjh 2] 679-00 djksM+ #i;s dh FkhA blh izdkj lu~ 1990&91 eas oqQy
vkUrfjd Í.k dk nkf;Ro 8] 988-00 djksM+ Fkk ftlesa ls 987-00 djksM+ okfil Hkqxrku dj fn;k x;kA bl izdkj
bl 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 ljdkj
osQ vkUrfjd Í.kksa esa fo'kq¼ c<+ksÙkjh vxzfyf[kr lkj.kh }kjk n'kkZ;h tk ldrh gSµ

vkUrfjd Í.k esa izR;sd o"kZ dh fo'kq¼ o`f¼ (djksM+ #i;ksa esa) uksV
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]185-44
1980&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]725-23
fo'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]149-44
tkjh 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

yksd foÙk
uksV 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 gSA
bl izdkj dh lgk;rk fons'kksa ls iw¡thxr lk/uksa rFkk vkS|ksfxd dPpk eky [kjhnus osQ fy;s mi;ksx esa yk;h
tk ldrh gSA Hkkjr dks Hkh vius fu;ksftr vk£Fkd fodkl osQ fy;s fons'kh iw¡th dh vko';drk gqbZ gSA bl
izdkj 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 esa
31]524-97 djksM+ #i;s gks x;kA bl izdkj 1950&51 osQ eqdkcys 1990&91 esa cká yksd Í.k ls 100 xqus osQ
yxHkx dh o`f¼ gks x;hA 2000&2001 osQ ctV vuqeku osQ vuqlkj oqQy cká ½.k 65] 945-23 djksM+ #i;s
vkadk x;kA ;g c<+dj 2002&2003 (R.E.) esa 57] 649-58 djksM+ #i;s rFkk 2003&2004 (B.E) esa 60]931-12
djksM+ #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 okfil
dj 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.k
5] 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'kq¼
cká yksd Í.k eas 3] 582 djksM+ #i;s dh o`f¼ gqbZA oqQy cká yksd Í.k tks lu~ 2000&2001 osQ ctV vuqekuksa
esa 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 izdkj
o"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 esa
yksd 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 }kjk
izkIr 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 ljdkj
us vesfjdk] :l] baXyS.M] dukMk] MsuekoZQ] izQkal ,oa tkiku vkfn ns'kksa ls Í.k vuqnku] oLrq vuqnku ,oa fo'ks"k
Í.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 ls
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 fodkl cSad ls izkIr gksus
okys 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 osQ
dkj.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.kksa
dh 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

316
yksd foÙk
uksV
(i)
Hkkjr ljdkj dk yksd Í.k (djksM+ #i;ksa esa)

ikfdLrku ij nsunkfj;ksa dh
o"kZ vkUrfjd Í.k fons'kh Í.k vU; Í.k oqQy Í.k cdk;k osQUnz ljdkj vis{kk iwath iw¡th rFkk
(foHkkftr ij fo'kq¼ ifjO;; vkSj Í.k
gksus ls iwoZ) nkf;Ro ½.kksa dh
vf/drk
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1950&51 2]022-30 32-03 811-06 2]865-40 µ300-00 2]565-40 µ µ2]565-40
1960&61 3] 978-00 760-26 1] 805-28 6]544-24 µ300-00 6] 244-24 µ µ6]244-24
1977&78 19] 025-29 8]984-74 12]193-92 40]203-95 µ300-00 39]903-95 906]41]0** 38]907-54
1980&81 29] 008-49 11] 316-35 18] 393-38 58]723-22 µ300-00 58]423-22 575-59** 57] 847-63
1990&91 1] 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
LOVELY PROFESSIONAL UNIVERSITY

1995&96 3]07] 868-96 51]248-74 2]47]115-01 6]06] 2332-32 µ300-00 6]05]932-32 µ 6]05]932-32
1999&2000 7]14]254-23 58]437-19 2]48]337-19 10] 21] 029-38 µ300-00 10]20]729-38 µ 10]20]729-38
2000&2001 8]03]697-63 65]945-23 2]98]898-16 11] 68] 541-02 µ300-00 11]68]241-02 µ 11]68]241-02
2001&2002 9]13]061-13 71]545-79 3] 81] 801-51 13]66]408-00 µ300-00 13]66]108-43 µ 13]66]108-43
2002&2003 10]37]163-43 57]649-50 4]67]062-58 15] 61] 875-51 µ300-00 15]61]575-51 µ 15] 61] 575-51
(R.E.)
2003&2004 11]58] 639-20 60]931-12 5]60]493-55 17]80]063-87 µ300-00 17]79]763-87 µ 17]79]763-87
(R.E.)
eqnzk dks"k ls Í.kA

* vUrjkZ"Vªh;
gksus dk vuqeku yxk;k x;k Fkk o"kZ 2003&2004 (B.E.) esa 2] 85] 545-63 djksM+ #i;s dk vuqeku gSA
** vkf/D; iw¡th O;; Í.k nkf;Ro esa lfEefyr gSaA

50] 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 izkIr
djrh gSaA lu~ 1950&51 esa osQoy 336-87 djksM+ #i;s dh vYi cprsa izkIr Fkha tks c<+dj lu~ 1990&91 esa
vYi cpr ;kstuk,¡ (Small Savings Schemes)µHkkjr ljdkj iksLV vkWfiQl cprsa] cSad tek] lap;h
le;kfof/] jk"Vªh; cpr l£VfiQosQV rFkk 7&o"khZ; jk"Vªh; cpr i=k vkfn dh lgk;rk ls vYi cprsa ,df=kr
(ii) izksfoMs.V iQ.M ;ksxnku (Provident Fund Contribution)µHkkjr ljdkj osQ izksfoMs.V iQ.M uksV
;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 Fkk
og lu~ 1990&91 esa c<+dj 11] 670-34 djksM+ #i;s gks x;kA lu~ 2000&2001 esa bl nkf;Ro dk vuqeku
41]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"k
tek 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;s
gks xbZA o"kZ 2000&2001 esa budk 1] 44019-61 djksM+ #i;s dk vuqeku gSA o"kZ 2002&2003 (B.E.) esa
1] 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 ;kstuk
rFkk fo'ks"k tek ;kstuk,¡ ewY; ßkl_ jsyos ,oa iksLV vkWfiQl osQ fjtoZ iQ.M ij C;kt vkfn lfEefyr gksrh gSaA
blosQ vfrfjDr LFkkuh; dks"k dh tek rFkk futh tek jkf'k;k¡ ,oa iqjkus Í.kksa ij xSj&nkos Hkqxrku Hkh lfEefyr
gksrs 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;k
FkkA og c<+dj lu~ 1990&91 esa 21] 922-17 djksM+ #i;s gks x;kA o"kZ 2000&2001 osQ fy, bldk vuqeku
58] 535-19 djksM+ #i;s gSA 2002&2003 (R.E.) esa ;g c<+dj 86] 035-48 djksM+ #i;s gqvk rFkk o"kZ
2003&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)
lkoZtfud
izksfoMs.V fjtoZ dks"k
o"kZ vYi cprsa iQ.M ,oa jkT; vU; [kkrs ,oa tek oqQy ;ksx
izksfoMs.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

yksd foÙk
uksV 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 ,oa
vU; 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 tk
pqdk gS vkSj bldk Hkkj fnu&izfrfnu c<+rk tk jgk gSA Hkkjrh; lafo/ku dh /kjk 292 esa ;g fuf'pr gS fd
laln dks ljdkj osQ fy, yksd Í.k izkIr djus dh ,d vf/dre lhek ck¡/ nsuh pkfg,A fdUrq nqHkkZX;o'k laln
us vHkh rd bl izdkj dk dksbZ dkuwu ugha cuk;k gS tks ljdkj dks yksd Í.k izkIr djus esa ,d vf/dre
lhek esa ck¡/ nsA bl izdkj dk loky vuqeku lfefr (Estimate Committee) us viuh 20oha fjiksVZ esa
mBk;k FkkA bl lEcU/ esa foÙk eU=kky; us vf/dre lhek u ck¡/us osQ i{k eaas 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 lEHko
ugha 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;] lkoZtfud
jktLo 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 osQ
Hkkj dh foospuk osQ lUnHkZ eaas egÙoiw.kZ dkjd gSA ;fn yksd Í.k esa o`f¼ gksus ls jk"Vªh; vk; esa o`f¼ gksrh
gS 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 og
vFkZO;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.k
o"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'kr
gks 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

;fn nwljs fodflr ns'kksa tSlsµbaXyS.M (78-8»)] vk;jyS.M (68»)] vesfjdk (41-2») rFkk vkLVªsfy;k uksV
(40-8») vkfn ls rqyuk dh tk, rks ikrs gSa fd Hkkjr dk vkUrfjd yksd Í.k dk Hkkj vf/d ugha gSA fdUrq
Hkkjr ,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 djsa
rks 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 ldrk
gS 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 cfYd
jk"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; esa
o`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 gS
ljdkj }kjk jk"Vªh; vk; osQ :i esa C;kt nj osQ Hkqxrku esa fujUrj o`f¼ gks jgh gS] ftls fuEukafdr rkfydk }kjk
n'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;kt
ij 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 ;g
vuqikr 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<+dj
1990&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 fdUrq
yksd 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 ij
m/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 nj
de 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

yksd foÙk
uksV (3) dj vkxe rFkk Í.k lsok;sa (Tax Revenue and Debt Services)µyksd Í.k dk Hkkj vkf[kjdkj
dj dks c<+kus esa lgk;d gksrk gS D;ksafd blosQ Hkqxrku osQ fy, foÙkh; izcU/ turk ls dj olwy }kjk gh fd;k
tkrk gSA bl izdkj dk vkxe Í.k Hkkj dks fu/kZfjr djus dk egÙoiw.kZ dkjd gSA vxzkafdr rkfydk esa bls Li"V
fd;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;kt
Hkqxrku 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

(4) C;kt Hkqxrku dk lkoZtfud O;; eas vuqikr (Ratio of Interest Payments to Public uksV
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 esa ;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 dk
oqQy 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;; dk
vuqikr 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 ij
lkoZtfud Í.k dk Hkkj bl ij Hkh fuHkZj djrk gS fd bu Í.kksa dk mi;ksx fdl izdkj ls fd;k x;k gSA
mnkgj.kkFkZ] ;fn c<+rs gq, yksd Í.k dh {kfriw£r ifjlEifÙk fuekZ.k ls gks tkrh gS rks yksd Í.k dk Hkkj de
eglwl gksrk gSA Hkkjr esa T;knkdj vkUrfjd Í.kksa ls izkIr iw¡th dk iz;ksx lkoZtfud {ks=k esa iw¡th fuekZ.k djus
osQ 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 oqQy
nkf;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

yksd foÙk
uksV 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 bl
izdkj Li"V gS fd Hkkjrh; vFkZO;oLFkk ij yksd Í.k dk cqjk izHkko ugha iM+ jgk gSA bl nkf;Ro dks vf/d
Hkkj 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;; ij
yksd 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 ;ksx
nkf;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 Hkqxrku
dk Hkkj Hkh c<+rk tk jgk gSA fons'kh Í.k dk Hkqxrku djuk vius vki esa ,d tfVy leL;k gS D;ksafd blosQ
vnk djus esa u osQoy ns'k dh oLrqvksa ,oa lsokvksa dk nwljs ns'k esa LFkkukUrj.k gksrk gS cfYd ns'k osQ ukxfjdksa
dh Ø; 'kfDr esa Hkh fxjkoV vk tkrh gS ftldk mi;ksx ns'k esa miHkksx vFkok fofu;ksx c<+kus esa gks ldrk gSA
blosQ vfrfjDr bldk izHkko ctV fØ;kvksa ,oa Hkqxrku lUrqyu ij Hkh iM+rk gSA #i;s dk fons'kh eqnzkvksa esa
izfrLFkkiu ns'k osQ Hkqxrku lUrqyu ij cqjk izHkko Mkyrk gS D;kasfd fu;kZr vkf/D; rks osQoy fons'kh Í.k osQ
Hkqxrku esa gh 'kksf"kr gks tkrk gSA ljdkj dks tc fons'kh Í.k dk Hkqxrku djuk gksrk gS rks mldks vius fofu;ksx
rFkk 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¡th
rFkk 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<+dj
3] 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

cká Í.k lsok,¡ uksV

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 Hkqxrku
lUrqyu ij izfrowQy izHkko iM+ jgk gSA Hkkjr ljdkj dfBu 'krks± ij vkSj vf/d cká ½.k ugha ys ldrhA cká
Í.k lsokvksa osQ cnys 'kqYd pqdkus osQ fy, fu;kZrksa dks izksRlkgu ,oa vk;kr izfrLFkkiuk djuk gksxkA Hkkjr
vk;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+ À
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;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

yksd foÙk
uksV 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
• ekpZ] 1947 esa Hkkjr ljdkj dk oqQy yksd ½.k 2] 381-39 djksM+ #i;s FkkA lu~ 1946 esa Hkkjr osQ
foHkktu 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;d
cSdksa 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
• 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
• lu~ 1980&81 esa Hkkjr ljdkj ij oqQy cktkj osQ m/kj dk nkf;Ro 2] 949-00 djksM+ #i;s dk Fkk ftlesa
ls 270-00 djksM+ #i;s dk okfil Hkqxrku dj fn;k x;kA bl izdkj 1980&81 eas vkUrfjd Í.k esa
fo'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';drk
gksrh gSA bl izdkj dh lgk;rk fons'kksa ls iw¡thxr lk/uksa rFkk vkS|ksfxd dPpk eky [kjhnus osQ fy;s
mi;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&91
esa 31] 524-97 djksM+ #i;s gks x;kA bl izdkj 1950&51 osQ eqdkcys 1990&91 esa cká yksd Í.k ls
100 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 us
447-00 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;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
• 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
• tgk¡ rd fofHkUu ns'kksa ls ½.k izkIr djus dh ckr gS Hkkjr dks vUrjkZ"Vªh; laLFkkvksa dks NksM+dj vesfjdk
ls 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 fodkl
cSad ls izkIr gksus okys 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 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/ku
lHkkvksa ,oa vU; 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 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 52-00
izfr'kr gks 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 ;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 uksV
Í.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 mldk
Hkqxrku dk Hkkj Hkh c<+rk tk jgk gSA fons'kh Í.k dk Hkqxrku djuk vius vki esa ,d tfVy leL;k
gS D;ksafd blosQ vnk djus esa u osQoy ns'k dh oLrqvksa ,oa lsokvksa dk nwljs ns'k esa LFkkukUrj.k gksrk
gS cfYd ns'k osQ ukxfjdksa dh Ø; 'kfDr esa Hkh fxjkoV vk tkrh gS ftldk mi;ksx ns'k esa miHkksx vFkok
fofu;ksx c<+kus esa gks ldrk gSA

• fo/kue.My (Legislature)µjkT; osQ nksuksa lnuksa] fo/ku lHkk vkSj fo/ku ifj"kn~ dk lkewfgd
ukeA
• 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


yksd foÙk
uksV
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; 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
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&oqQN
Hkkj iM+rk gSA 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[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 bls
izxfr'khy cukdj vlekurkvksa dks nwj fd;k tk ldrk gSA lkFk gh vk£Fkd fLFkjrk cuk, j[kus esa vk; dk cgqr
egÙo gSA

bdkbZ—25% Hkkjrh; dj iz.kkyh
25-1 Hkkjrh; dj iz.kkyh osQ eq[; y{k.k uksV

(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/kj
ykus vkSj vk; dh fo"kerkvksa dks nwj djus osQ fy, dj tk¡p vk;ksx dh LFkkiuk dh xbZA blosQ ckn dj iz.kkyh
esa vkewy&pwy ifjorZu ykus osQ fy, oSQfEczt vFkZ'kkL=kh izks- dksYMj dh vè;{krk esa ,d lnL;h; lfefr cukbZ
xbZA izks- dkYMksj us ns'k esa uohu dj iz.kkyh ykxw djus dk lq>ko fn;k blosQ ckn twu 1958 esa egkohj R;kxh
dh vè;{krk esa izR;{k dj tk¡p lfefr dh fu;qfÙkQ dh xbZA izR;{k djk/ku dks ljy ,oa ;qfÙkQ laxr cukus osQ
fy, ekpZ 1968 eas Hkqr¯yxe lfefr xfBr dh xbZA ns'k esa dj pksjh ,oa dj&oapuk dks jksdus osQ fy, 1970
esa okUpw lfefr xfBr dh xbZA vizR;{k dj iz.kkyh esa lq/kj ykus osQ fy, tqykbZ 1976 esa Jh ,y- osQ- >k
dh vè;{krk esa vizR;{k dj tkap lfefr xfBr dh xbZA blosQ ckn 1977 esa izR;{k dj fu;eksa osQ ljyhdj.k
osQ fy, Jh lhlh- pkSdlh dh vè;{krk esa izR;{k dj pkSdlh tkap lfefr xfBr dh xbZA blh izdkj vkxkeh
o"kks± esa Hkkjrh; dj iz.kkyh esa lq/kj gsrq lq>ko izLrqr djus osQ fy, jktk pyS;k lfefr] js[kh lfefr vkfn
dk 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, gSaA
bu 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[k
fl¼kUrksa dk lekos'k gSA
(2) vk; izkfIr dk eq[; ÏksrµHkkjrh; dj iz.kkyh Hkkjrh; la?kh; O;oLFkk esa osQUnz vkSj jkT; nksuksa
ljdkjksa 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 ckn
97-75 izfr'kr Fkh ftls okUpw lfefr dh flIkQkfj'kksa osQ vk/kj ij ?kVk;k x;kA orZeku esa vk;dj dh
mPpre lhek dks ?kVkdj 30 izfr'kr rd ys vk;k x;k gSA vk;dj dh bl mPpre lhek esa dVkSrh
ls 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 lektoknh
vFkZO;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/Zure
oxZ dks NwV iznku dh xbZ vkSj /uh oxZ ij izxfr'khy nj ls djkjksi.k fd;k x;kA blosQ vfrfjÙkQ
vizR;{k djksa esa Hkh xjhc oxZ }kjk miHkksx dh tk jgh vko';d oLrq dks dj eqDr j[kk x;k rFkk
vkjkenk;d vkSj foykflrkiw.kZ oLrqvksa osQ miHkksx ij izxfr'khy nj ls djkjksi.k fd;k x;kA bu iz;klksa
dk 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.k
jgs 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+k
lq/kj gqvk gS A

yksd foÙk
uksV • 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.k
dks 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] fdUrq
vizR;{k djksa dk ughaA blh dkj.k Hkkjrh; dj iz.kkyh dks vf/d O;kid cukus osQ fy, Hkkjrh; dj
iz.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 cfYd
ns'k esa vf/dre lkekftd ykHk 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.k dk fofu;ksx] cpr ,oa mRiknu ij izfrowQy izHkko u iM+s vkSj turk
dks 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; dj
iz.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 blesas
visf{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 vkfn
izxfr'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 dj
yxk, 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 djosQ
ljdkj 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 ls
gksus 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 djrs
gSaA 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 djksa
dk fofu;ksx] cpr ,oa mRiknu ij izfrowQy izHkko u iM+s rFkk yksxksa dh vf/dre lUrqf"V gks ftlls
dY;k.k esa o`f¼ gksA

Hkkjrh; dj iz.kkyh esa oqQN nks"k Hkh gSaA uksV

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 esa
oqQN 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<+ jgk
gSA djksa ls ftruk jktLo olwy fd;k tkuk pkfg,] mruk olwy ugha gks ik jgk gS D;ksafd chp esa dkiQh
Hkz"Vkpkj gksrk gSA
(2) iz'kklfud voqQ'kyrkµdjksa dh olwyh ls lEcfU/r tks iz'kklu rU=k Hkkjr esa fo|eku gS] mlesa
visf{kr oqQ'kyrk ugha gS ftlls oqQ'kyrkiwoZd djksa dh olwyh ugha gks ikrh rFkk Hkkjh ek=kk esa vioapu
gksrk gSA
(3) djksa dh pksjhµHkkjr esa djksa dh pksjh (Tax Evasion) ,d vke ckr gSA lEiUu ,oa /uh oxZ osQ yksx
ftUgsa ljdkjh [ktkus ls vk; ugha feyrh izk;% viuh vk; osQ >wBs rF; izLrqr djosQ dj dh pksjh djus
esa 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± esa
vizR;{k djksa dk izfr'kr c<+k gSA vizR;{k djksa dh cgqyrk us fu/Zu oxZ ij vf/d cks> Mkyk gS tcfd
lEiUu 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=k
esa 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 ldrk
gSA 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/d
dj 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'; ls
le;≤ ij fofHkUu dj lfefr;ksa dh LFkkiuk djrh gS vkSj orZeku esa Hkh Hkkjrh; dj iz.kkyh dks vf/d
O;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 djus
osQ 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;qfDr
dh 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

yksd foÙk
uksV 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[k
fd;k x;k gSA vk; izkIr djus osQ fy, osQUnz rFkk jkT; ljdkjksa dks oqQN dj yxkus dk vf/dkj lafo/ku esa
fn;k x;k gSA blh izdkj jkT;ksa esa tkss LFkkuh; laLFkk,¡ tSls] xzke iapk;r] uxjikfydk] ftyk cksMZ ,oa uxj&fuxe
dk;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 ldrs
gSaµ
(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] mls
vk;&dj dgrs gSaA vk;&dj ls izkIr jktLo dks osQUnz ,oa jkT;ksa osQ chp foHkkftr fd;k tkrk gSA nlosa foÙk
vk;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 tks
vf/Hkkj fy;k tkrk gS mldk foHkktu ugha fd;k tkrk oju~ ml ij iw.kZ :i ls osQUnzh; ljdkj dk gh vf/dkj
jgrk 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 tkrh
gSA bl izdkj ;g dj nsus dh ;ksX;rk (Ability to pay) osQ fl¼kUr ij vk/kfjr gS vFkkZr~ ftuesa
vf/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;] og
vk; 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 'kkfey
fd;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;dj
ls 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) dk
lgkjk fy;k tkrk gS rFkk m¡Qph vk; osQ [k.Mksa ij vf/d m¡Qph nj ls dj fy;k tkrk gSA

vk;&dj yxkus osQ fy, vk; dk foHkktuµvk;&dj yxkus osQ fy, vk; dks fuEu 5 Hkkxksa esa foHkkftr uksV
fd;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 nks
izdkj ls fd;k tk ldrk gSµizFke] Ïksr ij gh bldk fu/kZj.k fd;k tk ldrk gS (tSls] ,d ljdkjh deZpkjh
osQ osru dk Hkqxrku vk;&dj dks dkVdj fd;k tk ldrk gS) nwljs] vk; izkIrdrkZ dks viuh vk; dk fooj.k
izLrqr 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;ksx
ij izfrowQy izHkko iM+rk gS ftlls mRiknu dk Lrj fxj tkrk gSA tc yksxksa dh vk; dk ,d cM+k izfr'kr ljdkj
djksa osQ :i ys ysrh gS rks yksx cpr djus ,oa dk;Z djus dks izksRlkfgr ugha gksrsA fdUrq ljdkj ;g dksf'k'k
djrh gS fd bl dj dk T;knk Hkkj etcwr dU/ksa ij gh iM+sA lkFk gh ljdkj dh foÙkh; vko';drk dks ns[krs
gq, 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 bls
izxfr'khy cukdj vlekurkvksa dks nwj fd;k tk ldrk gSA lkFk gh vkfFkZd fLFkjrk cuk, j[kus esa vk; dk cgqr
egÙo 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'khy
dVkSfr;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 bls
izxfr'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 ftl
ij 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; djrs
gSa vk;&dj fdlh fo'ks"k fn'kk esa O;; dks lhfer ugha djrkA tSls] ;fn 'kDdj ij fcozQh dj yxk
fn;k tk; rks O;fDr mldk miHkksx de dj nsxk fdUrq vk;&dj yx tkus ls 'kDdj dk miHkksx de
ugha 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/d
grksRlkfgr 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/d
vk;&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 osQoy
120 yk[k gS tks oqQy tula[;k osQ 1.25% ls Hkh de gSA
VkLd vk;dj dh fo'ks"krkvksa dks fy[ksaA

yksd foÙk
uksV 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 Hkkx
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+ iSekus ij dj dh pksjh dj jgs
gSaA ,slk vuqeku gS fd vk;&dj dh orZeku njksa ij ns'k esa yxHkx nks&frgkbZ dj&;ksX; vk; ij dj ugha fn;k
tkrkA ;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 dh
vf/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;k
x;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 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 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~ fucy
ykHkksa) esa vnk fd, tkrs gSa tks fdlh dj fu/kZj.k o"kZ esa fuxe }kjk dek, tkrs gSaA O;fDr dh vk; dh rjg
dEifu;ksa dh vk; ij dj fu/kZj.k djrs le; osru] izfrHkwfr;ksa ij C;kt] lEifÙk ykHk ls vk; rFkk O;kolkf;d
izkfIr;k¡ O;olk; vk;] iw¡th izkfIr;k¡ rFkk vU; Ïksrksa ls izkIr vk; vkfn dks lfEefyr fd;k tkrk gS ;|fi
liQy 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 dj
fu/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 gSa
tks fd foÙkh; ,DV esa fu/kZfjr dh xbZA dEifu;ksa ij dj rFkk dj vf/Hkkj nksuksa yxk, tk ldrs gSa ftUgsa ctV
esa ?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;k
og bl dj dh Dykfldy fopkj/kjk osQ vuqowQy FkhA bl fopkj/kjk osQ vuqlkj dEiuh ;k fuxe dk i`Fko~Q
vfLrRo 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 rFkk
fliQkfj'k dh fd 1992&93 ls 1994&95 rd fuxe dj dh nj dks ?kVkdj 40 izfr'kr dj nsuk pkfg,A ysfdu
1992&93 rFkk 1993&94 esa bl fn'kk es dksbZ dne ugha mBk;k x;kA 1994&95 eas ?kjsyw dEifu;ksa ij fuxe
dj 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 vUrxZr
yk;k x;kA 1997&98 osQ ctV esa ?kjsyw rFkk fons'kh dEifu;ksa ij fuxe dj dh njksa dks ozQe'k% 40 rFkk
55 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'kr
ls ?kVkdj 7-5 izfr'kr dj fn;k x;kA 2001&02 osQ ctV esa fuxe dj ij yxs lHkh vf/Hkkj (surcharge)

dks lekIr dj fn;k x;k vkSj osQoy 20% xqtjkr vf/Hkkj cjdjkj jgkA 2002&03 osQ ctV esa ?kjsyw dEifu;ksa uksV
dh 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 48
izfr'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&71
esa blls 371 djksM+ #i, dh izkfIr gqbZA 1991&92 esa ;g c<+dj 785 #i, rFkk 2002&03 osQ ctV esa 48616
djksM+ #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;d
dEifu;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 fopkj
Fkk fd vk; osQ lkFk ;fn lEifÙk ij Hkh dj yxk;k tk;s rks dj nsus dh lksX;rk dk vPNk vk/kj cu ldrk
gS ,oa mldk iz'kklu vf/d vPNh rjg fd;k tk ldrk gSA lEifÙk dj dk cpr vkSj fofu;ksxksa ij oSlk
izfrowQy 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 lEifÙk
ij 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/kj
ij 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] bldk
cpr ,oa fofu;ksx ij izfrowQy izHkko iM+rk gS fdUrq ;g è;ku j[kus ;ksX; gS fd vk;&dj dh rqyuk
esa 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¡ ;s
dEifu;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 ykHk
ls gS tks fdlh ifjlEifÙk dks [kjhns x, ewY; dh rqyuk esa vf/d ewY; esa cspus ls gksrk gSA ;fn lEifÙk dks
ugha 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 vfHkykHk
dj (Capital Gain Tax) yxsxkA fdUrq bl lEcU/ esa ;g mYys[kuh; gS fd ;g iw¡thxr vfHkykHk dj ml
O;fDr ij ugha yxk;k tkrk ftldk lkekU; O;olk; gh edku cspuk gSA

yksd foÙk
uksV 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 dj
dk lq>ko lcls igys izks- dkYMksj us fn;k osQ vuqlkj vk;&dj dh rqyuk esa O;; dj] dj nsus dh ;ksX;rk
dk vPNk vk/kj gS D;ksafd bldk cpr ij izfrowQy izHkko ugha iM+rk rFkk dj oapu jksdus esa Hkh leFkZ gSA
bl 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;kZIr
jktLo 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&67
esa 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 ij
yxk;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;k
x;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, rFkk
vfxzeksa 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 gSA
vk;&dj vf/fu;e osQ vUrxZr fdlh foÙkh; laLFkk }kjk ns; C;kt dj mlosQ C;kt dj mlosQ O;kikj ls ykHkksa
dh x.kuk djus esa Loho`Qr O;; ekuk tkrk gSA bl dj dk iz'kklu] dj&fu/kZj.k olwyh vkfn leLr dk;Z
vk;&dj foHkkx osQ vf/o`Qr vf/dkfj;ksa }kjk fd;k tkrk gSA 1993&94 osQ ctV esa fu;kZr dks izksRlkgu nsus
osQ :i esa cSa¯dx dEifu;ksa dk muosQ }kjk iznku fd, tkus okys fu;kZr lEcU/h ½.kksa ij C;kt dj ls eqDr
djus 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'khyh
oLrq,¡ 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 Fkk
fdUrq orZeku esa ,d cM+h la[;k esa oLrqvksa ij mRikn 'kqYd yxk;k tk jgk gSA orZeku esa osQUnzh; mRikn 'kqYd
jktdks"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 izdkj
gSaµ
(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

(iii) bu djksa ls y?kq vkSj oqQVhj m|ksxksa dks izksRlkgu fn;k tk ldrk gS D;ksafd fey fufeZr oLrqvksa ij uksV
dj 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 bldh
izkfIr;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 tkrh
gS 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 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 ,y- osQ- >k lfefr] nh?kZdkyhu jktdks"kh; uhfr rFkk psY;kg lfefr us ;g fliQkfj'k dh fd
foLr`r mRikn 'kqYd osQ cqjs ifj.kkeksa ls cpus osQ fy, VAT dk yxkuk t:jh gSA 1986&87 osQ osQUnzh; ctV
esa la'kksf/r ewY; lao/Zu dj (MODVAT) dks yxk;k x;kA blosQ yxkus dk izeq[k mís'; mRikn 'kqYd osQ
oSQlosQ¯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 nj
ij osQfUnz; ewY; lao/Zu dj (CENVAT) dks yxk;k x;kA oqQN fo'ks"k oLrqvksa ij 8%] 16% rFkk 24% dh
rhu njksa ij fo'ks"k mRikn 'kqYd yxk, x,A 2001&02 esa bu rhu njksa dks de djosQ 16 izfr'kr dh ,d nj
dj 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 eqdnesckth
dks dkiQh de dj fn;k gSA blfy, bl o"kZ esa 16 izfr'kr osQ fo'ks"k mRikn 'kqYd ls vusd oLrqvksa dks ckgj
dj 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 vuqlkj
yxk, tkrs gSa rFkk ,sls dj izxfr'khy gksrs gSaA ifjek.kkuqlkj yxk, x, djksa dks fof'k"V dj dgrs gSa tks oLrqvksa
dh la[;k] vkdkj ,oa Hkkj osQ vuqlkj yxk, tkrs gSa rFkk ,sls dj izfrxkeh gksrs gSaA

yksd foÙk
uksV 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 ;g
gS 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 dj
yxk;k tkrk gSA fu;kZr dj osQoy ljdkjh vk; dk gh egÙoiw.kZ Ïksr ugha gS oju~ blosQ oqQN egÙoiw.kZ vkfFkZd
izHkko 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 djuk
gS ftuls ns'k esa mRiknu ij izfrowQy izHkko iM+rk gS vFkkZr ns'k esa vkS|ksxhdj.k djuk gSA blosQ lkFk gh vk;kr
djksa ls ljdkj dks vk; Hkh izkIr gksrh gSA Hkkjr esa vk;kr dj Hkkjrh; VSfjiQ vf/fu;e] 1934 dh igyh o
nwljh 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;kr
dks 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 1991
esa psY;kg lfefr us ,slh lykg nh fd fufeZr oLrqvksa osQ vk;kr ij 'kqYd lokZf/d gksuk pkfg,] blls] dy
iqtks± 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&05
rd vk;kr 'kqYdksa dh osQoy nks cqfu;knh nj gksxhµdPph lkexzh eè;orhZ oLrq rFkk iqtks± ij 10 izfr'kr ,oa
vfUre 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 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 bl mRikndrk esa o`f¼ osQ fy, ijks{k djkjksi.k esa lsok dj dks 'kkfey djuk gksxkA
blls vusd izdkj dh foo`Qfr;k¡] tks miHkksDrk osQ p;u esa mRiUu gksrh gSa de gks tk,¡xhA lsok dj dh
vuqifLFkfr esa yksx lsokvksa ij vf/d [kPkZ djrs gSa rFkk oLrqvksa ,oa cpr ij O;; dks ?kVkrs gSaA lsok dj dks
ugha yxkus ij mu mRiknudrkZvksa dks VAT oszQfMV dk ykHk ugha feysxk ftuosQ fy, lsok mRifÙk dk lk/u gSA
psY;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 rhu
lsokvksaµVsfyiQksu] lkekU; chek rFkk LVkWd nykyksa ij lsok dj yxk;k ftlls 407 djksM+ #i, dk jktLo izkIr
gqvkA 1997&98 esa lsok dj dks nl vkSj lsokvksa ij yxk;k x;kA 1998&99 esa 12 vkSj lsokvksa dks lsok dj
osQ 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 ctV
esa ,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 rd
osQ fy, LFkfxr dj fn;k x;kA 2002&03 osQ ctV esa bl LFkxu dks 31 ekpZ] 2003 rd osQ fy, c<+k fn;k
x;kA

lsok dj ls izkIr jktLo fuEu izdkj ls gSaµ uksV

(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&95
rFkk 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 osQ
nks 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 ftu
egÙoiw.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 izkIr
gS 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<+kus
dk iz;kl djrh gSA
3. iz'kklfud lsok,¡ (Administrative Services)µljdkj vusd izdkj dh iz'kklfud lsok,¡ ukxkfjd
iz'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 ykHk
osQUnz ljdkj dh vk; dk ,d Ïksr gSA ;|fi orZeku esa lkoZtfud miozQeksa esa ljdkj dks gkfu mBkuh
iM+ 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 nsdj
C;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 pqdh
gSA
7. vU; (Other)µunh ?kkVh ;kstuk,¡ rFkk lkekftd lsok,¡ Hkh osQUnz ljdkj osQ fy, jktLo dk Ïksr gaSA

yksd foÙk
uksV (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; ljdkjksa
dks 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 vpy
lEifÙk 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 gSA
dj yxkus osQ igys fdlku dh vk; esa oqQN dVkSfr;ka dh tkrh gSa_ tSls] ¯lpkbZ ij O;;] Hkw&jktLo dk Hkqxrku
LFkkuh; dj] bR;kfnA bl dj dh njsa Hkh O;fDrxr vk;&dj dh njksa osQ leku [k.M (Slab-System) ij
vkèkkfjr 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 tkrk
gSA
Ñf"k vk;&dj dh njsa fofHkUu jkT;ksa esa vyx&vyx gSaA Hkkjr esa fcgkj igyk jkT; Fkk tgk¡ 1938 esa o`Qf"k
vk;&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/ dfBu
gSA 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 tkrk
gSA ,d fuf'pr vk; lhek rd dj ls NwV iznku dh tkrh gS rFkk 'ks"k vk; ij bls izxfr'khy nj ls yxk;k
tkrk 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'k
ljdkj 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&vnkyrh
LVkEi ls Hkh vk; izkIr gksrh gSA blosQ vfrfjDr nLrkostksa dh jftLVªh djokrs le; jkT; ljdkjsa 'kqYd olwy
djrh 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 rFkk
izkjEHk ls gh ;g vk; dk egÙoiw.kZ Ïksr jgk gSA fdUrq orZeku esa fcozQh dj blls vf/d jktLo iznku djus
okyk Ïksr cu x;k gSA Hkw&jktLo dh njsa vyx&vyx jkT;ksa esa vyx&vyx jgrh gSa fdUrq vc Hkwfe lq/kj osQ
dkj.k buesa oqQN lekurk vkrh tk jgh gSA

Hkw&jktLo dk fu/kZj.k djus osQ fy, fuEu rhu jhfr;ksa dk iz;ksx fd;k tkrk gSµ uksV
(i) 'kq¼ mRiknu (Net Produce)µrfeykuMq esa 'kq¼ mRiknu osQ vk/kj ij Hkw&jktLo olwy fd;k
tkrk 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.kkyh
mÙkj 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[kdj
Hkw&jktLo fu/kZfjr fd;k tkrk gS_ TkSls] Hkwfe dh fLFkfr] cktkj dh fLFkfr] feV~Vh dk izdkj bR;kfnA
eqEcbZ] 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;k
tkrk gS tgk¡ fdlh fo'ks"k o"kZ esa vdky ;k izkÑfrd laoQV dk izdksi gksrk gSA Hkw&jktLo dh nj vkuqikfrd
jgrh 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;ksa
osQ fy, lcls egÙoiw.kZ dj gS D;ksafd jkT;ksa dks blls lokZf/d vk; izkIr gksrh gSA bldk dkj.k ;g gS fd
mRiknu o`f¼ gksus ls vkUrfjd O;kikj esa dkIkQh o`f¼ gqbZ gSA lcls igys fcozQh dj enzkl esa 1939 esa yxk;k
x;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 dj
igys foozsQrkvksa ij yxk;k tkrk gS tks mls oLrq osQ ewY; esa feykdj miHkksÙkQk ij Vky nsrs gSaA ;gk¡ lekU; fcozQh
dj (General Sales Tax) rFkk p;ukRed fcozQh dj (Selective Sales tax) esa Hksn fd;k tkuk pkfg,A tc
O;kikjh }kjk csph tkus okyh lc oLrqvksa ij dj yxk;k tkrk gS rks mls lkekU; fcozQh dj dgrs gSaA tc oqQN
pquh gqbZ oLrqvksa ij dj yxk;k tkrk gS rks bls p;ukRed fcozQh dj dgrs gSaA okLro esa fdlh Hkh jkT; esa
lkekU; 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;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 izR;sd jkT; esa fcozQh dj dh njsa vyx&vyx gSaA fcozQh dj ls ftruk
jktLo izkIr gksuk pkfg,] mruk ugha gks ikrk D;ksafd ,d rks bldk Hkqxrku bZekunkjh ls ugha fd;k tkrk vkSj
nwljs] 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 ij
osQUnz 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 ykxw
fd;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 ;k
rks jkT; dh lhek osQ Hkhrj budk mRiknu fd;k tkrk gS vFkok ;s oLrq,¡ jkT; dh lhek esa izos'k djrh gSaA ;g
dj yxkus dk eq[; mís'; vk; izkIr djus osQ lkFk&gh&lkFk bu oLrqvksa osQ miHkksx dks fu;fU=kr djuk Hkh gSA

yksd foÙk
uksV mRiknu dj vyx&vyx njksa ls yxk;k tkrk gSA ftu jkT;ksa us e|&fu"ks/ dh uhfr ugha viukbZ gS] ogk¡ 'kjkc
ij 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 viukbZ
gS mUgsa mRiknu dj ls izkIr gksus okys jktLo esa Hkkjh deh gks xbZ gSA e|&fu"ks/ dh uhfr viukbZ tk;s vFkok
ugha ;g ,d fooknxzLr fo"k; gS fdUrq bruk rks dgk gh tk ldrk gS fd ljdkj dks u'khyh oLrqvksa ls izkIr
vk; 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 ij
yxk;k tkrk gSA ;g dj vizR;{k dj gS ftls n'kZdksa 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 en
ls 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 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 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 gksrs
gSaµedkuksa 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 lEifÙk
osQ 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"k
gS 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 ,oa
o`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;k
tkrk gSA
(5) ekxZ 'kqYdµ;g dj Å¡ph ykxr ls fufeZr iqyksa ij ls xqtjus okys O;fDr;ksa ,oa eky ij yxk;k tkrk
gSA

(6) gSfl;r djµ;g dj O;fDr;ksa dh lkekftd fLFkfr] vkfFkZd fLFkfr ,oa ifjokj osQ lnL;ksa dh la[;k uksV
osQ 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 osQ
vUrxZr mi;ksx ;k foozQ; osQ fy, vkus okys eky ij yxk;k tkrk gSA uxjikfydk {ks=k ls ckgj tkus okyh
oLrqvksa 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; uxjikfydk
dks 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 tcfd
lhek dj izos'k djrs le; ;k lhek osQ ckgj tkrs le; nksuksa gh fLFkfr;ksa esa yxk;k tkrk gSA jsyksa ls ;k=kk djus
okys ;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'k
dk;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 bl
fLFkfr dk vkHkkl lafo/ku fuekZrkvksa dks Hkh FkkA blfy, lafo/ku esa gh foÙk vk;ksx osQ xBu dh O;oLFkk dh
x;h gS rkfd osQUnzh; ,oa jkT; ljdkjksa dh foÙkh; vlekurk dks osQUnz ls foÙkh; lk/uksa osQ gLrkUrj.k }kjk nwj
fd;k tk losQA ;g gLrkUrj.k nks rjg ls gksrkµosQUnzh; dj jktLo esa jkT;ksa dks ,d fgLlk nsdj rFkk lgk;rk
vuqnku 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 tkrk
gS] 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

yksd foÙk
uksV 25-3 lkjka'k (Summary)

• 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 tkap lfefr;ksa dh LFkkiuk dh gSA o"kZ 1953 esa MkW- tkWu eFkkbZ dh vè;{krk esa dj
iz.kkyh esa lq/kj ykus vkSj vk; dh fo"kerkvksa dks nwj djus osQ fy, dj tk¡p vk;ksx dh LFkkiuk dh
xbZA
• izR;{k djk/ku dks ljy ,oa ;qfÙkQ laxr cukus osQ fy, ekpZ 1968 eas Hkqr¯yxe lfefr xfBr dh xbZA
ns'k esa dj pksjh ,oa dj&oapuk dks jksdus osQ fy, 1970 esa okUpw lfefr xfBr dh xbZA vizR;{k dj
iz.kkyh esa lq/kj ykus osQ fy, tqykbZ 1976 esa Jh ,y- osQ- >k dh vè;{krk esa vizR;{k dj tkap lfefr
xfBr dh xbZA blosQ ckn 1977 esa izR;{k dj fu;eksa osQ ljyhdj.k osQ fy, Jh lhlh- pkSdlh dh
vè;{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 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
• Hkkjrh; dj iz.kkyh dk mís'; osQoy vk; izkIr djuk gh ugha gS cfYd ns'k esa vf/dre lkekftd
ykHk 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.k
dk fofu;ksx] cpr ,oa mRiknu ij izfrowQy izHkko u iM+s vkSj turk dks vf/dre lUrqf"V ,oa dY;k.k
fey 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"V
mYys[k fd;k x;k gSA vk; izkIr djus osQ fy, osQUnz rFkk jkT; ljdkjksa dks oqQN dj yxkus dk vf/dkj
lafo/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 mRiknu
dk Lrj fxj tkrk gSA tc yksxksa dh vk; dk ,d cM+k izfr'kr ljdkj djksa osQ :i ys ysrh gS rks yksx
cpr 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'kr
Hkkx 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+ iSekus
ij 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 fHkUu
gS 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;k
x;k og bl dj dh Dykfldy fopkj/kjk osQ vuqowQy FkhA bl fopkj/kjk osQ vuqlkj dEiuh ;k fuxe
dk 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 ;g
O;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 yxk
ldrh gSA u'khyh oLrq,¡ jkT; ljdkjksa osQ vf/dkj&{ks=k esa vkrh gSaA

• osQUnzh; mRikn 'kqYd dk i;kZIr foLrkj 1960 rFkk 1970 osQ n'kdksa esa gqvkA 1944&75 esa djhc 128 uksV
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

yksd foÙk


bdkbZ—26% Jh ,y- osQ- >k lfefr dh fliQkfj'ksa
uksV
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 dh
vè;{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 fdUrq
flrEcj] 1976 esa Jh ,l- ,l- ejkBsµvè;{k] vkS|ksfxd ykxr rFkk dher C;wjks dks Jh eueksgu ¯lg dh txg
fu;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

yksd foÙk
uksV (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<+kus
dk {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;{k
dj 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] Fkksd
O;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 esa
vuqnku (grant of concessions) fn;k tk,\ ;fn fn;k tkrk gS rks fdl lhek rd lgk;rk nh
tkuh 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'k
dh oLrqvksa dh dher fu/kZj.k vkfn osQ lEcU/ esa tk¡p djukA ;fn vko';d gks rks buesa ifjorZu
osQ 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 laxBukRed
fu;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,¡A
ifjorZuksa 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 rFkk
vizR;{k djksa osQ eè; ijLij fØ;kvksa 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 osQ
le{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'khy
fd;k tkrk gSS ml ij Hkkj dk izHkko vFkZO;oLFkk rFkk lekt ij cqjk iM+rk gSA lkekftd n`f"Vdks.k ls dj
iz.kkyh ogh csgrj ekuh tkrh gS tks lkekftd U;k; osQ vuqowQy gksA vk£Fkd n`f"Vdks.k osQ vuqlkj vPNh dj
iz.kkyh og gksrh gS ftlls vk£Fkd fØ;kvksa dks izksRlkgu fey losQA vk£Fkd izfØ;kvksa dks izksRlkgu rHkh fey
losQxk tcfd dj iz.kkyh ,d rjiQ ls lk/uksa dks xfr'khyrk iznku djs rFkk nwljh rjiQ iz;ksx esa yk;s tkus okys
lk/uksa dh oqQ'kyrk esa fuEure deh djsA

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/ uksV
blfy, ugha yxkrs jguk pkfg, fd buls jktLo esa o`f¼ gksxh ;k fo'ks"k mRikndksa dh dfBukb;ksa dk lek/ku
gks tk;sxkA jktLo o`f¼ djuh Hkh gS rks bl rjg ls dh tk, rkfd iz.kkyh osQ lajpukRed lUrqyu tks fd ,d
ckj LFkkfir gks tk,] mlesa fcxkM+ u gks ik;sA bu lEcU/ esa lfefr dk fo'okl gS fd ;g rHkh lEHko gks ldrk
gS 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 dks
ljdkj 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 dh
fliQkfj'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;ksa
rFkk 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 vkSj
mlosQ dkj.k mu lcdk la;qDr :i ls iM+us okyk izHkko vFkZO;oLFkk ij cqjk iM+rk gSA lfefr dk dguk gS fd
djksa esa lq/kj osQ fy, bu mís';ksa dk gksuk vko';d gSµdj iz.kkyh bl izdkj dh gksuh pkfg, rkfd fofHkUu
dj ijLij ,d&nwljs ij Nk tk,a rFkk bu djksa dh vkUrfjd lajpuk bl izdkj ls fuf'pr dh tk, rkfd ns'k
esa ,d leku vizR;{k dj&iz.kkyh ykxw dh tk losQA lfefr us orZeku vizR;{k dj iz.kkyh esa fuEufyf[kr
dfe;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;s
jgrs gSaA dgus dk rkRi;Z gS fd vusd ,slh oLrq,¡ gSa (ftudh la[;k dkiQh gS) ftu ij mRiknu&dj
rFkk 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 djksa
dk vk;kr nwljs jkT;ksa osQ fuokfl;ksa ij dj nsrs gSaA
VkLd vizR;{k dj iz.kkyh osQ nks"k D;k gSa\

yksd foÙk
uksV 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;{k
dj 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) bl
izdkj fd;k tk, rkfd o`f¼ (Progression) dks vklkuh ls izkIr fd;k tk losQ rFkk viuh
vk£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 osQ
lkFk ,d tSlk O;ogkj fd;k tk losQA vU;Fkk vFkZO;oLFkk esa fo'ks"k vk£Fkd dkj.k gksrs gSa ftuesa
fojks/kHkkl ik;k tkrk gSA Hkwrdky esa fo'ks"k dkj.kksa ls ;fn fdlh fo'ks"k oLrq ij Å¡ph nj ls dj
yxk 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~Bh
jkf'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 blls
vUrjkZ"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 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'khy fd;k tkrk gSS ml ij Hkkj dk izHkko vFkZO;oLFkk rFkk lekt ij cqjk iM+rk gSA
lkekftd 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 ifjorZu
dh fliQkfj'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;ksa rFkk 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 vkSj mlosQ dkj.k mu lcdk la;qDr :i ls iM+us okyk izHkko
vFkZO;oLFkk ij cqjk iM+rk gSA

• 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


yksd foÙk
uksV
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)
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;dj
dh 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 Hkjs
dkuwu cuk, x, gSa ftudk ifj.kke ;g jgk gS fd u rks dj&oapuk gh #d ikbZ gS vkSj u gh bZekunkjh ls djksa
dk Hkqxrku djus okykssa dh ijs'kkfu;k¡ vkSj dfBukb;k¡ #d ikbZ gSaA bUgha ijs'kkfu;ksa] dfBukb;ksa] dj&oapuk jksdus
osQ mik;ksa rFkk mfpr dj iz.kkyh gsrq O;kogkfjd lq>ko nsus gsrq MkW- jktk pyS;k dh vè;{krk esa ,d ckj lqèkkj
lfefr dk xBu fd;k x;k ftlus viuh fjiksVZ osQUnzh; foÙkea=kh MkW- eueksgu ¯lg dks fnukad 28 vxLr] 1992
dks lkSai nhA pyS;k lfefr us viuh fjiksVZ esa ns'k dh dj&iz.kkyh esa lq/kj osQ fy, oqQN egÙoiw.kZ vkSj
O;kogkfjd lq>ko fn, gSaA

bdkbZ—27% dj lq/kjksa ij jktk pyS;k lfefr dh fjiksVZ
27-1 fliQkfj'ksa (Recommendations) uksV
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 dh
gS 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 fd
fuxe dj dh orZeku nj dks 51-75 izfr'kr ls ?kVkdj 1993&94 rd 45 izfr'kr rFkk vxys o"kZ 40 izfr'kr
dj fn;k tkuk pkfg,A orZeku esa fons'kh dEifu;ksa ij fuxe dj dh nj ?kjsyw dEifu;ksa ij fuxe dj dh nj
51-75 izfr'kr osQ eqdkcys 65 izfr'kr gSA fuxe dj dh bl foHksnkRed izo`fÙk osQ ckjs esa lfefr us lq>ko fn;k
gS 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 fuxe
dj 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'kh
eqnzk 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 gksrk
jgk gS] ysfdu jktuhfrd dkj.kksa ls bl ij dHkh dksbZ fu.kZ; ugha gks ik;kA lfefr osQ vuqlkj cM+s fdlku] tks
Lo;a [ksrh ugha djrs ysfdu ftuosQ ikl i;kZIr Hkwfe gS vkSj tks nwljs Jfedksa ls [ksrh djokrs gSa] mudh 25] 000
ls 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 gS
fd 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 jkgr
esa 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 tkuk
pkfg,A ftlls m|ksxifr vius dkj[kkuksa osQ foLrkj vkSj fodkl dh ;kstuk,¡ cuk losaQA lfefr osQ vuqlkj
djkèkku O;oLFkk esa ckj&ckj ifjorZu ls vleatl dh fLFkfr iSnk gksrh gS vkSj vk£Fkd fodkl dh xfr esa
vojks/ 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 dkuwuksa
esa cnyko] djksa esa NwV vkSj dVkSfr;k¡ djus ls dj <k¡ps osQ gkykr fcxM+s gSaA lfefr us ljdkj dks dj olwyh
dk rF;ijd y{; j[kus vkSj y{; fu/kZj.k osQ le; vFkZO;oLFkk dh fodkl nj vkSj dherksa esa lEHkkfor o`f¼
dks 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 nsj
yxkrs gSa blfy, lfefr us ,d fuiVkjk vk;ksx xfBr djus dh fliQkfj'k dh gSA fuiVkjk vk;ksx ,slh leL;kvksa
dk lek/ku djsxkA ysfdu lfefr us viuh fjiksVZ eas bl ckr dh Hkh psrkouh nh gS fd bl vk;ksx dks dj pksjksa
dh 'kj.kLFkyh cuus ls jksdus osQ Hkh mik; fd, tk,A lfefr osQ vuqlkj fuiVkjk vk;ksx dks eq[; vk;qDrksa }kjk
fdlh ekeys ij dh xbZ vkifÙk;ksa dks utjvUnkt djus dh vf/dkfjrk ugha gksuh pkfg,A

yksd foÙk
uksV 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 lqèkkj
lEcU/h lq>koksa dk fo'ys"k.k djosQ vke cgl izkjEHk djuk gksxkA bl izfØ;k osQ ckn ftu cnykoksa ij lgefr
cusxh 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 dh
deh] iz'kklu dk izHkkoh <ax ls dke ugha djuk] jktuhfrd usrkvksa dk iz'kklfud ekeyksa esa gLr{ksi djuk o
iwjh rjg lksp&fopkj osQ fcuk vihy djus dh izo`fÙk osQ dkj.k Hkh iz'kklu lgh <ax ls dke ugha dj ikrkA
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 lfefr us tgk¡ bZekunkj vkSj l{ke vf/dkfj;kas dks iqjLÑr djus dk
lq>ko fn;k gS] ogha v{ke vf/dkfj;kas osQ fo#¼ izfrowQy fVIi.kh djus dh fliQkfj'k dh gSA lfefr osQ vuqlkj
fiQygky vk;dj vf/fu;e osQ vUrxZr yxk, tkus okys n.M osQ LFkku ij vfrfjDr C;kt ;k foyEc 'kqYd
yxkus dk izko/ku gksuk pkfg,A lfefr us bl lEcU/ esa vk;qDrksa rFkk egkfuns'kdksa dks vf/dkj fn, tkus dh
ckr 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 ;g
lq>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 fuxe
dj dh orZeku nj 51-75 izfr'kr dks ?kVkdj 1993&94 rd 45 izfr'kr rFkk mlosQ ckn ;kuh vxys o"kZ 40
izfr'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;kfUor
gksxk ;g rks ljdkj osQ fu.kZ; ij fuHkZj djsxk ysfdu ;fn dj oapuk dks jksduk gS rks djksa dh nj ?kVkuh gksxhA
fuxe dj dh nj 40 izfr'kr rd ykuk roZQlaxr gS D;ksafd fodflr rFkk fodkl'khy ns'kksa esa fuxe dj dh
vkSlr 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

fons'kh dEifu;ksa rFkk ?kjsyw dEifu;ksa ij fuxe dj osQ vUrj dks 7-5 izfr'kr rd uhps ykus ls vFkkZr~ fons'kh uksV
dEifu;ksa ij fuxe dj dks 65 izfr'kr ls ?kVkdj 47-5 izfr'kr djus ls fons'kh fofu;ksx dks izksRlkgu feysxkA
blls fons'kh dEifu;k¡ rFkk vfuoklh Hkkjrh; Hkkjr esa iw¡th yxkus dks izksRlkfgr gksaxsA Hkkjrh; ifjfLFkfr;ksa osQ
vuqlkj 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- tkWu
esFkkbZ us 1953 eas rFkk osQ- ,u- jkt lfefr us 1973 esa xSj&fdlkuksa dh Ñf"k vk; ij dj yxkus dh ckr dgh
FkhA vr% Ñf"k vk; ij dj yxkus dh ckr ,d yEcs vjls ls vk£Fkd vkSj jktuSfrd {ks=kksa esa rSjrh jgh gS ijUrq
oksV dh jktuhfr osQ dkj.k ls bls dj lhek osQ Hkhrj ykus dk ljdkj dHkh lkgl ugha dj ldhA pyS;k lfefr
us 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;dj
nsus dh fLFkfr esa Hkh ugha gS] ;g ckr rks lkiQ gS ysfdu cM+s fdlku tks [kqn [ksrh u djosQ Jfedksa ls [ksrh
djokrs gSa mudh vkenuh ij dj u yxs ;g ckr le> esa vkus okyh ugha gSA lfefr dk ;g lq>ko fd tks
yksx [kqn [ksrh ugha djrs ysfdu ftuosQ ikl Ñf"k Hkwfe gS mudh 25] 000 #i;s ls vf/d dh ok£"kd vk; ij
dj yxk;k tkuk pkfg, U;k;ksfpr rFkk O;kogkfjd gSA tks yksx Lo;a [ksrh ugha djrs mUgsa fdlku dh Js.kh esa
ekuuk gh vius vki esa xyr gSA blls vk£Fkd rFkk lkekftd foÑfr Hkh iuirh gSA [ksrh esa dekbZ osQ uke ij
dkys /u dks lisQn /u cukus dh izo`fÙk O;kid gksrh tk jgh gSA ,slh izo`fÙk ij jksd gsrq o ljdkjh jktLo
dh 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 osQ
fy, fctyh] ikuh] moZjd rFkk midj.kksa osQ okLrs cM+h jkf'k [kpZ djrh gSa] bldk eq[; ykHk cM+s fdlkuksa vkSj
iQkeZ gkmlksa osQ dkj.k xSj fdlkuksa dks feyk gS] bu ifjfLFkfr;ksa essa Ñf"k {ks=k esa gq, fuos'k dh oqQN gh olwyh
xjhc fdlkuksa dh ctk; iQkeZ] gkml osQ ekfydksa vkSj bu laLFkkvksa osQ dkj.k tks cM+h [ksrhgj Hkwfe dh ekfyd
cuh cSBh gSa] U;k;ksfpr o foosdiw.kZ gh gSA vr% ljdkj dks jktuhfrd LokFkks± osQ Åij mBdj pyS;k lfefr
dh 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 LFkkiuk
djus dk lq>ko Hkh mfpr gSA ijUrq [ksn dh ckr ;g gS fd bl ns'k esa dj nsus okys dks dj pksj ekuk tkrk
gSA dj O;oLFkk esa lq/kj ykus osQ fy, bl ekufldrk dks cnyuk gksxkA dj oapuk dks vijk/ ekuk x;k gS
ysfdu ;fn dj O;oLFkk gh nwf"kr o vO;kogkfjd gks rks O;fDr dks vosQys nks"kh Bgjk;k tkuk U;k;ksfpr ugha
gSA vr% dj&iz.kkyh ljy rFkk O;ogk;Z gksuh pkfg,A ljdkj dks dj iz'kklu dks pqLr] bZekunkj vkSj laosnu'khy
cukuk pkfg,A vr% lfefr dh djk/ku O;oLFkk esa ckj&ckj ifjorZu ij jksd dh fliQkfj'k Hkh mfpr o
O;kogkfjd izrhr gksrh gSA lfefr osQ vU; lq>ko Hkh Hkkjrh; ifjfLFkfr;ksa osQ vuqowQy gh gSa vr% ljdkj dks
n`<+ 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 ykxw
djuk pkfg,] blls dj oapuk rFkk dkys /u tSlh leL;kvksa dk lek/ku gks losQxk rFkk jktLo eas o`f¼ gks
losQxhA

1. Lora=krk izkfIr osQ ckn ns'k dh
--------- esa dbZ ckj ifjorZu gksrs jgs gSaA

yksd foÙk
uksV 2.
--------- lfefr us viuh fjiksVZ esa ns'k dh dj&iz.kkyh esa lq/kj osQ fy, oqQN egÙoiw.kZ vkSj O;kogkfjd
lq>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 esa
vk;dj dh 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 Hkjs dkuwu cuk, x, gSa ftudk ifj.kke ;g jgk gS fd u rks dj&oapuk gh #d ikbZ
gS 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;k
gS fd fuxe dj dh orZeku nj dks 51-75 izfr'kr ls ?kVkdj 1993&94 rd 45 izfr'kr rFkk vxys
o"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 fopkj
gksrk 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 fcuk
dkuwuksa 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;ksa
dh deh] iz'kklu dk izHkkoh <ax ls dke ugha djuk] jktuhfrd usrkvksa dk iz'kklfud ekeyksa esa gLr{ksi
djuk o iwjh rjg lksp&fopkj osQ fcuk vihy djus dh izo`fÙk osQ dkj.k Hkh iz'kklu lgh <ax ls dke
ugha 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;Ur
egÙoiw.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

27-5 lanHkZ iqLrosaQ (Further Readings) uksV


yksd foÙk
uksV
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 ¯lg
dks 27 fnlEcj] 2002 dks lkSaih xbZ FkhA reke vkykspukvksa osQ ckotwn vDVwcj o uoEcj 2002 esa izLrqr vius
ijke'kZ i=kksa esa ekewyh cnyko gh bl lfefr us viuh iQkbuy fliQkfj'kksa esa fd, gSaA lfefr osQ vuqlkj mldh
bu fliQkfj'kksa dks ykxw djus ls eè;e oxZ dks tgk¡ dj jkgr feysxh ogha ns'k esa dj&thMhih vuqikr eas blls
o`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 20
izfr'kr rFkk 4 yk[k #i, ls vf/d vk; ij 30 izfr'krA
(3) vk;dj ij vf/Hkkj dh lekfIrA

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 uksV
(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 dh
C;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&05
esa 14150 djksM+ #i, rd c<+ xbZ] o"kZ 2005&06 osQ ctV izLrkoksa esa lsok dj ls 17]500 djksM+ #i, dh jkf'k
laxzghr 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] ,;jiksVZ
lsok,¡] 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;kuk
dkaVªSDVj] vkmVMksj oSQVjj] Vhoh@jsfM;ks izksxzke izLrqrdrkZ] dkWe£'k;y vkSj baMfLVª;y daLVªD'ku vkSj fjLd
izhfe;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] eSu
ikWoj fjozwQVesaV ,tsalh vk£dVsDV] baVhfj;j MsdksjsVlZ] eSustesaV oaQlYVsaV] izSfDV¯lx pkVZMZ vdkmaVsaV] dEiuh
lsozsQVªh] dkWLV vdkmaVsaV] fj;y ,LVsV ,tsaV oaQlYVsaV~l] ozsQfMV js¯Vx ,tsalh] izkbosV flD;ksfjVh ,tsalh] ekosZQV
fjlpZ ,taaslh] iQksVksxzkiQh] dUosa'ku] VsyhxzkiQ] VsysDl] iSQDl] vkWu&ykbu vkSj MkVk csl l£olst] lkm.M
fjdkW²Mx] 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 bl
dj ls jkgr ctV esa iznku dh xbZ gS ctV 2005&06 esa lsok dj dh ifjf/ esa 21 vU; lsokvksa dks '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/u fo/s;d 2003
ebZ] 2003 esa laln us ikfjr dj fn;k FkkA

yksd foÙk
uksV 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/ku
fd;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;k
x;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;d
esa 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;k
tk,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 leorhZ
lwph esa vHkh rd ugha gSA blosQ ckotwn 1 twykbZ] 1994 ls osQUnz ljdkj }kjk ;g dj lafo/ku dh la?k lwph
esa 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; vFkok
leorhZ 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

28-2 O;; lq/kj vk;ksx (Expenditure Reforms Commission) uksV
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 djus
vkSj 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 osQ
lq>ko nsukA
(2) lHkh izdkj dh lfClMh dh leh{kk vkSj vk£Fkd :i ls roZQlaxr cukus osQ fy, bu lfClfM;ksa dks tkjh
j[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 ykxr
olwyus 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 rFkk
fofHkUu 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 osQ
rkSj&rjhdksa dh leh{kk djuk rFkk mudh xfrfof/;ksa dks pykus osQ fy, ctVh; lgk;rk de djus osQ
mik; 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 osQ
lEcU/ 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 laln
esa 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 ôSV* dk dk;kZUo;uA
• yxHkx 550 mRikn ôSV* 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 rd
ykxw 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

yksd foÙk
uksV (jktLo gkfu dk irk yxkus osQ fy, iQkewZyk r; fd;k x;k gSA blosQ fy, fcØh dj ls gksus okyh jktLo o`f¼
dk 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 ij
r; 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 ôSV* 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 ls
17] 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 mRikndksa
dks bl dj ls jkgr ctV esa iznku dh xbZ gSA ctV 2005&06 esa lsok dj dh ifjf/ esa 21 vU; lsokvksa
dks '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/u
fo/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 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 osQ lEcU/ esa laLrqfr;k¡ izLrqr dh xbZA

• O;; (Expenditure)µ[kpZA
• vk;ksx (Commission)µfu;qfDrA

28-5 vH;kl&iz'u (Review Questions) 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


yksd foÙk
uksV
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 in
Different 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 Present
System)
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

bdkbZ—29% jkT;ksa dk foÙk
izLrkouk (Introduction) uksV
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;ksa
rFkk 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"k
vk; ij dj] Ñf"k Hkwfe osQ laca/ esa mÙkjkf/dkj dj rFkk vkfLr dj] Hkwfe] Hkouksa o [kfut vf/dkjksa ij dj
rFkk 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 dkiQh
O;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 :i
ls 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;k
gSA ,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 :i
ls ifjx.kuk dh xbZ gS vkSj rRi'pkr~ izR;sd dj ij ;k rks osQUnz ljdkj dks vFkok jkT; ljdkj dks oS/kfud
vf/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?k
ljdkj 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;h
lÙkk (legislative authority) osQ vUrxZr j[ks x;s gSa vkSj ftu djksa dk vk/kj LFkkuh; gS] os jkT;ksa dh
fo/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 dks
lkSais x;s gSaA bl foHkktu dk ewy mís'; ;g gS fd jkT; ljdkjsa foÙkh;] iz'kklfud ,oa vU; {ks=kksa esa fcuk fdlh
la?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;Z
lEiUu 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{ksi
djsA ;gh ugha] ns'k osQ vkfFkZd fodkl osQ lkFk jkT;ksa osQ dk;ks± o lk/uksa dk ;g foHkktu Hkh vLr&O;Lr ugha
gksuk pkfg,A
vr% vc ge jkT;ksa osQ dk;ks± o lk/uksa dh foospuk djsaxs vkSj bl ckr dh Nkuchu djsaxs fd lafoèkku osQ
vUrxZr 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¡ rd
liQy gq, gSa vkSj bl lEcU/ esa mUgsa fdu&fdu leL;kvksa dk lkeuk djuk iM+ jgk gSA

yksd foÙk
uksV 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; esa
igys gh dkiQh O;kid :i ls fd;k tk pqdk gS] rFkkfi fo"k; dks Li"V djus osQ fy, ;gk¡ mldk vR;Ur
laf{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 rFkk
eqnzk&<ykbZ] Mkd o rkj] vUrjkZT;h; O;kikj o okf.kT; dk fu;eu (regulations)] vUrjkZT;h; ufn;ksa rFkk
unh ?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 rFkk
fcØh 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 dk
vf/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 osQUnz
rFkk 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 osQUnz
dkuwuh O;oLFkk,¡ djrk gS vFkok buosQ fy, lgk;rk rFkk vuqnku nsrk gS] fdUrq buosQ fu;U=k.k o fodkl dh
vfUre 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 bl
oxZ osQ vUrxZr fu;kZr djksa lfgr lhek 'kqYd (customs duties)] fuxe dj] O;fDr;ksa rFkk dEifu;ksa dh
Ñf"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;ksx
dh fliQkfj'kksa osQ vuqlkj vk;&dj dk oqQN Hkkx jkT;ksa dks nsuk gksrk gSA (3) 'kjkc rFkk viQhe dks NksM+dj
vU; oLrqvksa ij yxk, tkus okys la?kh; mRiknu 'kqYd osQUnz }kjk yxk, rFkk ,d=k fd;s tkrs gSa ijUrq ;fn laln
pkgs 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 tkrs
gSa 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;q
rFkk leqnzh ekxks± }kjk yk;s&ys tkus okys eky rFkk ;kf=k;ksa ij lhekUr dj (terminal tax)] jsy fdjk;ksa rFkk
HkkM+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 tkrs
gSa] tSls fofue; i=kksa] pSdksa ;k izfr=kk&i=kksa vkfn ij LVkEi 'kqYd rFkk e| ls ;qDr fpfdRlk Ükàxkj izlk/uksa ij
mRiknu 'kqYdA

29-4 jkT;ksa osQ dj (States Taxes) uksV
ftu djksa ij jkT;ksa dks fo/k;h 'kfDr rFkk ,d=k djus dk vf/dkj izkIr gS] os gSaµHkwjktLo ;k ekyxqtkjh] Ñf"k
vk; ij dj] Ñf"k Hkwfe osQ lEcU/ esa mÙkjkf/dkj dj rFkk vkfLr dj] Hkwfe] Hkouksa o [kfut vf/dkjksa ij dj
rFkk e|] viQhe] Hkkjrh; Hkk¡x o eknd vkS"kf/;ksa rFkk eknd inkFkks± osQ mRiknu o fofuekZ.k ij mRiknu djA
blosQ 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 vkUrfjd
tyekxks± }kjk ys tk, tkus okys eky rFkk ;kf=k;ksa ij dj] pq¡xh] o`fÙk] O;kikj] LVkEi 'kqYd rFkk jkstxkj ij
O;olk; rFkk jkstxkj ij dj] izfr O;fDr dj (Capitation Tax)] foykflrk ij dj ftlesa euksjatu ckth
rFkk 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 iwfrZ
la?k ljdkj foÙk vk;ksx dh fliQkfj'kksa osQ vk/kj ij lgk;d vuqnkuksa (grants-in-aid) osQ }kjk
djrh 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;ksa
osQ djksa esa bls iqjkuk dj dgk tk ldrk gSA tc ;g dj ykxw gqvk] rHkh ls HkwjktLo osQ cUnkscLr dh O;oLFkk
esa rFkk ns; dj dh x.kuk djus dh jhfr;ksa eas fofHkUu jkT;ksa osQ chp dkiQh vUrj cuk jgk gSA fdUrq blosQ
ckotwn] bldksa jkT;ksa osQ lcls egÙoiw.kZ djksa esa ls ,d ekuk tkrk jgk gS vkSj og blfy, D;ksafd ;g lcls
iqjkuk dj gS vkSj fofHkUu le;kas esa fdlh u fdlh :i esa lnk gh bldk vfLrRo vR;Ur O;kid :i ls cuk
jgk 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 fuEu
izdkj fd;k tk ldrk gSµ(1) LFkk;h cUnkscLr (permanent settlements) dh izFkk vFkok og izFkk
ftlesa 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] ftlosQ
vUrxZr 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~Q
fu/kZfjr dh tkrh FkhA vkSj (x) jS;rokjh izFkk] ftlesa HkwjktLo dk fu/kZj.k fdlh jS;r dh Hkw&tksr ij fd;k
tkrk 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;ksa
rFkk 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, tkus
pkfg,A
4. Hkkjr esa fczfV'k 'kklu dky esa
--------- dh fofHkUu izFkk,¡ izpfyr FkhaA

yksd foÙk
uksV 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

okyh o`f¼ ;k deh] cktkjksa dh fudVrk] ifjogu o lapkj&lk/uksa dh lqfo/kvksa o dherksa esa gksus okys uksV
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 fd
tehankj (land-lord) okLro esa fdruk yxku izkIr djrk gS vkSj fiQj oqQN dVkSfr;k¡ fudkyus osQ ckn
ml Hkwfe dk yxku fuf'pr dj fn;k tkrk gSA rfeyukMq dks NksM+dj] vU; yxHkx lHkh jkT; tekcUnh
ewY; ;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.k
osQ vkèkkj osQ :i esa ugha viuk;k x;k gSA gk¡] O;ogkj esa lHkh jkT;ksa esa ;g vko';d gksrk gS fd
HkwjktLo 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 vle
rd gh lhfer gSA bl jhfr osQ vUrxZr] vle esa fdlh Hkh Hkwfe osQ VqdM+s dh HkwjktLo dh lhek ml
VqdM+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 esa
fj;k;rsa nh tkrh gSaA ;s fj;k;rsa (Concessions) HkwjktLo dh olwyh osQ LFkku osQ LFkxu vFkok HkwjktLo esa
NwV 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&,d
jktLo e.My (Board of Revenue) gSA lkekU;r% ;g gksrk gS fd lEiw.kZ {ks=k dks ftyksa esa ck¡V fy;k
tkrk 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 tkrk
gSA
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 ckr
fcYoqQy Li"V gks tkrh gSµ

yksd foÙk
uksV 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 budk
izfr'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 iQlyksa
ij dj (5) ¯lpkbZ vFkok ikuh dh njksa esa o`f¼] (6) HkwjktLo osQ iqufuZ/kZj.k rFkk fcpkSfy;ksa dh lekfIr osQ
dkj.k gksus okyh o`f¼ vkfnA fofHkUu jkT;ksa us HkwjktLo esa o`f¼ dh bu jhfr;ksa ls vius&vius foosd osQ vuqlkj
i`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 tks
midj.k yxk;k] mldk mís'; Hkh f'k{kk rFkk jktLo tSls tudY;k.k osQ dk;ks± osQ fy, /u izkIr djuk FkkA
lEiw.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;ksa
esa 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 ij
Lohdkj dh tkrh jgh gS fd xzkeh.k {ks=k ij vis{kkÑr de dj yxs gSa vkSj bl ckr dh furkUr vko';drk
gS 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 vioknksa
dks 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 :i
ls 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.k
gksuk 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 rqyuk
esa 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 izkIr
gksus 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

Ñf"k rFkk xSj&Ñf"k {ks=k ij izR;{k djksa dk Hkkj uksV

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 tkrk
gSA 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'kd
dkj.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 vuqlkj
Hkw&Lokeh viuh mu tksrksa (holdings) ij jktLo nsrs gSa tks fd dbZ egÙoiw.kZ igyqvksa ls ,d&lh gksrh gSA
bl izdkj] ,d gh fdLe dh Hkwfe ij dj dk Hkkj leku ugha gSA ;g Hkh dgk tkrk gS fd Ñf"k ij jkT;ksa }kjk
yxk;s x;s izR;{k djksa dh okárk esa jkT;&jkT; osQ chp Hkkjh fofHkUurk,¡ feyrh gSaA mM+hlk rFkk iatkc esa ;g
0-24 izfr'kr gS vkSj jktLFkku esa 1-34 izfr'kr gSA bl izdkj Li"V gS fd Ñf"k ij HkwjktLo lfgr izR;{k djksa
dk 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 leku
nj ls yxk;k tkrk gSA ,d vukfFkZd tksr (uneconomic holding) j[kus okyk fdlku Hkh mlh nj ls
ekyxqtkjh vnk djrk gS ftl nj ls ,d cM+h tksr okyk fdlku djrk gSA fdUrq ;gk¡ ;g ckr è;ku nsus dh
gS 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 fd
lkekU;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 izcy
roZQ fo|eku gSaA oqQN jkT;ksa us 5 ,dM+ ls de dh tksrksa dh ekyxqtkjh ls eqDr djosQ rFkk Ñf"k vk; dj o
vfèkHkkj vkfn ykxw djosQ vkjksg.k dks ykxw djus dh dksf'k'k Hkh dh gSA ;gk¡ ;g ckr vo'; è;ku eas j[kuh
pkfg, fd HkwjktLo dks vkjksg.k ij vk/kfjr djus osQ i{k esa rks vo'; izcy roZQ fo|eku gS ijUrq tksrksa dks
bl 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.k
fdlkuksa dh dj ns; {kerk c<+ xbZ gSA fiQj] ;g Hkh dgk tkrk gS fd ;fn tksrksa dks ekyxqtkjh ls eqDr fd;k
x;k rks Hkh mlls NksVs fdlkuksa dks dksbZ Bksl ykHk ugha igq¡psxkA vr% ;g lq>ko fn;k tkrk gS fd tksrksa dks
ekyxqtkjh 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

yksd foÙk
uksV laxzg dh ykxr (Cost of Collection)

HkwjktLo ;k ekyxqtkjh osQ laxzg dh ykxr dk Bhd&Bhd irk yxkuk blfy, lEHko ugha gS D;ksafd jktLo
vf/dkfj;ksa dks ekyxqtkjh osQ laxzg osQ vykok vU; dk;Z Hkh lkSaik gqvk gksrk gSA fdUrq blesa dksbZ nks er ugha
gSa 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 rFkk
yksp'khyrk dk vHkko gS vkSj ;g vojks/h izHkko Mkyrh gSaA pw¡fd jkT;ksa osQ dk;ks± dk fujUrj foLrkj gks jgk
gS] 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 oqQy
mRiknu osQ ewY; dk ;g 10 izfr'kr FkkA vkxs pydj tc HkwjktLo dh vk; c<+dj 110 djksM+ #- gks xbZ] rc
rd Ñf"k {ks=k dh vk; 15000 djksM+ #- rd tk igq¡ph FkhA lu~ 1971&72 esa HkwjktLo ls izkIr gksus okyh
vfrfjDr 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 ls
dj 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`f¼
gqbZ gSA ;gh ugha] Ñf"k mRiknu c<+kus osQ fy, osQUnz rFkk jkT;ksa }kjk fdlkuksa dks vusd lsok,¡A fu%'kqYd vFkok
fj;;rh njksa ij iznku dh xbZ gSa] tSls fd mUur chtksa] dhVuk'kd] nokvksa] [kkn] iEi lsVksa] midj.kksa o m/kj
vkfn 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;k
x;k gks fd Ñf"k {ks=k ls oqQN csf'k;k¡ (surpluses) izkIr dh tk,¡ vkSj muls rhozxfr ls vkfFkZd fodkl djus
osQ 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 dk
ykHk pw¡fd cM+s fdlkuksa us gh mBk;k] vr% mlosQ dkj.k cM+s rFkk NksVs fdlkuksa osQ chp vlekurk dh [kkbZ vkSj
Hkh 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<+rh
gqbZ 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;k
x;k gSA ;g fofHkUu vkdkj osQ tksrksa ij leku :i ls iM+rk gS vkSj vojksgh izHkko Mkyrk gSA ;g csyksp rFkk
vuqRiknd 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 nwljk
nks"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

vkjksgh (progressive) ugha gSA vusd yksxksa dk ;g Hkh dguk gS fd xSj Ñf"k {ks=k osQ eqdkcys Ñf"k&{ks=k ij uksV
de 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± ij
djk/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/d
gh gSA Ñf"k /u rFkk vk; djk/ku lfefr osQ 'kCnksa esa] bu nksuksa gh {ks=kksa esa fuEu vk; okys oxks± ij iM+us
okyh 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 gqbZ
fn[kkbZ nsrh gS tSls&tSls dksbZ O;fDr vk; osQ iSekus ij Åij p<+rk gSA vr% oqQN yksx ;g lq>ko nsrs gSa
fd fodkl ;kstukvksa dh foÙkh; O;oLFkk osQ fy, lk/uksa dks xfr'khyrk djus rFkk djk/ku osQ Hkkj dks
leU;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>ko
gS 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 LFkku
ij 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"k
mRikndksa ij fcØh dj yxk;s tkus ls vusd iz'kklfud rFkk foÙkh; dfBukb;k¡ mRiUu gksaxh vkSj ;gh dkj.k gS
fd 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"V
ls mi;ksxh fl¼ gksxk] ijUrq jkT; ljdkjksa dh vk; osQ ,d igys tSls Ïksr osQ :i esa ;g HkwjktLo dk LFkku
ugha ys ldrkA¸ oqQN Hkh gks] osQUnz rFkk jkT;] nksuksa gh Ñf"k&vkenfu;ksa ij dj yxkus dh leL;k dk lkeuk
dj jgs gSa] fo'ks"k :i ls mu cM+s fdlkuksa osQ lUnHkZ esa] ftUgksaus ;kstukvksa dh vof/ esa ljdkj }kjk iznku dh
tkus 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 gSA
vc 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;k
x;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"k
vk; ij osQUnz ljdkj }kjk dj yxk;s tkrs gSa] ogk¡ Ñf"k vk; ij jkT; ljdkjsa dj yxkrh gSaA bl lEcU/ esa
djk/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 dj
dh 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 djuk
iz'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 ;g
lq>ko fn;k gS fd ¶,d:irk (uniformity) rFkk fLFkjrk (stability) osQ fgrksa eas ;g vko';d gS
fd 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/ku
lfefr dk uke fn;k x;kA lfefr osQ fy, fopkjk/hu fo"k; ;s FksµÑf"k /u rFkk vk; ij izR;{k djksa dh orZeku
O;oLFkk dh tk¡p djuk] ,sls mik; lq>kuk ftuls fodkl osQ fy, vfrfjDr lk/u izkIr gks losaQ] vkfFkZd

yksd foÙk
uksV vlekurkvksa dks de djuk vkSj Hkwfe o Je osQ miyC/ lk/uksa osQ vf/d oqQ'ky mi;ksx dks izksRlkgu nsukA
lfefr us vDVwcj 1972 esa viuh fjiksVZ izLrqr dh vkSj ;g fliQkfj'k dh fd fofHkUu jkT; ljdkjksa }kjk Ñf"k
tksr&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.k
djus 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"Vxr
j[kk tk,A lfefr dh fliQkfj'kksa osQ bl igyw dk foospu ôsQUnz ljdkj osQ dj* uked vè;k; esa igys gh fd;k
tk 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 izkIr
djrk 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 nwj
djuk] fofHkUu izdkj osQ fdlkuksa ij djksa dk leU;k;iw.kZ Hkkj Mkyuk] vkfFkZd fodkl osQ fy, lk/uksa dks izkIr
djukA vr% lfefr us lq>ko fn;k fd Ñf"k tksr dj dk fu/kZj.k djrs le; fuEufyf[kr ckrksa dk vo'; è;ku
j[kk tk,µ
(d) fofHkUu {ks=kksa (regions)] ftyksa vFkok ftyksa osQ HkwHkkxksa osQ chp ikbZ tkus okyh feêðh rFkk tyok;q
lEcU/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 osQ
fy, 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 rÙoksa
ij 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.kZ
gks 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 gSA
lS¼kfUrd 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"Vxr
j[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

rFkk dj nsus dh ;ksX;rk osQ fl¼kUr dks Hkh lUrq"V djrk gS vkSj blesa vkjksg.k osQ rÙo dks Hkh lfEefyr fd;k uksV
x;k gSA bl izdkj dj dk Hkkj tksr osQ vkdkj rFkk Hkwfe dh mRikndrk osQ lkFk&lkFk gh c<+rk gS tc orZeku
esa 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'kk
gSA ¶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 blls
vf/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 vfrfjDr
fucy jktLo izkIr gksxk og yxHkx 156 djksM+ #- osQ yxHkx cSBsxk vkSj ;fn bldk foLrkj 2500 #- ;k blls
vf/d dj ;ksX; ewY; okyh lHkh tksrksa rd fd;k x;k rkfd mlls yxHkx 200 djksM+ #- osQ vfrfjDr lk/uksa
dh izkfIr gksxhA¸ ijUrq izR;sd fdlku dh tksr (holding) dh fucy mRikndrk (net productivity) dk
vuqeku yxkus esa fufgr nks"kksa osQ dkj.k bl ckr esa lUnsg fn[kkbZ nsrk gS fd bl dj ls bruk izfriQy izkIr Hkh
gksxkA fiQj] izR;sd fdlku dh tksr ij dj dk fu/kZj.k djus esa jktLo vf/dkfj;ksa dh vksj ls cM+s iSekus ij
ykyiQhrk'kkgh] fj'or[kksjh o ijs'kku fd;s tkus dh Hkh lEHkkouk gS D;ksafd mudh lR;fu"Bk (integrity) lnk
gh lUnsg ls ijs ugha gksrh gSA vr% Ñf"k vk; ij dj yxkus dh pkgs dksbZ Hkh ;kstuk D;ksa u ykxw dh tk,] ;g
ns[kuk vR;Ur vko';d gS fd fdlkuksa dks fo'ks"k :i ls xjhc fdlkuksa dks jktLo vf/dkfj;ksa }kjk ijs'kku u
fd;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 oqQN
djksa osQ laxzg osQ fy, mi;qDr ,d lk/u osQ :i esaA LVkEi 'kqYd esa lkekU;r% os 'kqYd lfEefyr fd;s tkrs
gSa tks ,sls foys[kksa o nLrkostksa (deeds and documents) ij yxk;s tkrs gSa ftUgsa oqQN dkuwuh lkSnksa o
O;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 bu
djksa 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 [kjhnh
rFkk csph tkrh gS rks ,d vksj rks t:jreUn foozsQrk (needy seller) dj dk Hkkj ogu djus dks rS;kj gks
tkrk 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'kksa
esa 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 djuk
gksrk 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

yksd foÙk
uksV 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 'kqYd
jkT;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;s
tkus dh dksbZ izFkk ugha FkhA U;k;ky; 'kqYd ykxw fd;s tkus dh orZeku izFkk dk tUe lu~ 1795 esa caxky
jsxqys'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 vUrxZr
U;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 gh
feyk 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;s
gSaA 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 osQ
fy, fd;k tkus okyk ,d Hkqxrku gSA ;gh og fl¼kUr gS ftlosQ vUrxZr U;k;ky; 'kqYd olwy fd;k tkrk gSA
bls ,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 tkrk
gS 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 dj
nh xbZ Fkh rHkh ls osQUnz ljdkj osQ fy, lqjf{kr oqQN izi=kksa (instruments) dks NksM+dj Hkkjrh; LVkEi
vf/fu;e dh vuqlwph esa mfYyf[kr yxHkx lHkh vFkok vf/dka'k izi=kksa ij vusd jkT; 'kqYd dh njksa esa o`f¼
djrs jgs gSaA f}rh; fo'o;q¼ dh vof/ esa] eqnzk&LiQhfr fojks/h mik; osQ :i esa LVkEi 'kqYd dh njksa esa fiQj
o`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.k
Fksµc<+rh gqbZ vkfFkZd fØ;k,¡] dherksa rFkk Hkwfe osQ lkSnksa dk c<+rk gqvk Lrj rFkk Hkwfe lq/kjA jkT; Hkh
le;≤ ij LVkEi 'kqYd dh njksa esa o`f¼ djus osQ bPNqd jgs gSaA iapo"khZ; ;kstukvksa dh vof/ esa vusd
jkT;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`f¼
dh 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
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) ,d
rks fuf'prrk osQ fl¼kUr (canon of economy) dks vkSj og blfy, D;ksafd bu djksa dh njsa Li"V :i ls
iwoZfuf'pr gksrh gSa vkSj ([k) nwljs ferO;f;rk osQ fl¼kUr (canon of economy) dks] D;ksafd buesa fVdVksa
vFkok LVkEi dh NikbZ rFkk muosQ forj.k dh ykxr gh ,dek=k muosQ laxzg dh ykxr gksrh gSA buesa osQoy
lEcfU/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 ;k
dkxtkr] LVkEi 'kqYd dh n`f"V ls iw.kZ gSa_ vkSj ;g pw¡fd mudk izklafxd dk;Z (incidental function) gksrk
gS vr% blesa cgqr gh FkksM+h ykxr vkrh gSA ;s dj lqfo/k osQ fl¼kUr (canon of convenience) dks Hkh
lUrq"V djrs gSa D;ksafd ;s dj ,sls voljksa ij ns; gksrs gSa tcfd O;fDr osQ ikl /ujkf'k fo|eku gksrh gSA jktLo
osQ ,d lzksr osQ :i eas Hkh ;g dj egÙoiw.kZ gSA ijUrq ;g cqf¼ekuh dh ckr ugha gS fd jkT; dh c<+rh gqbZ
vko';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 feykus
okyk izfriQy fuf'pr gksrk gSA gk¡] bl izfriQy osQ fu/kZj.k esa oqQN rÙoksa dks vo'; n`f"Vxr j[kk tkrk gS tSls
fd feêðh] mit] dhersa] o"kkZ] yxku lEcU/h vk¡dM+s rFkk {ks=k dh vkfFkZd n'kk,¡ vkfnA ijUrq tc Hkwfe dk
mi;ksx xSj&Ñf"k dk;ks± osQ fy, fd;k tkrk gS] tSls fd vkoklh; Hkou (residential building) cukus osQ
fy, vFkok dksbZ vkS|ksfxd laLFkku dk;e djus osQ fy,] rks Hkwfe osQ Lokeh dks Hkwfe osQ ewY; esa vlk/kj.k o`f¼
gks tkus osQ dkj.k vuqikftZr ykHk izkIr gksrk gSA u;s clus okys vFkok c<+rs gq, dLcksa rFkk uxjksa esa vFkok muosQ
lehi 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 tkus
okyk 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] Hkkjr
ljdkj us lu~ 1979 esa vkSj mlosQ ckn lu~ 1987 esa bu Hkwfe;ksa dk ewY;kadu fd;k vkSj ifjfLFkfr;ksa osQ vuqlkj
mu Hkwfe;ksa dks yxku (ground rent) fuf'pr fd;k] ftldh nj fdjk;s ij fn;s tkus okys ewY; osQ 33» ls
vfèkd 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 bl
lEcU/ 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 Hkwfe
ij dj&fu/kZj.k osQ fy, lkfof/d O;oLFkk,¡ (statutory provisions) dh gSaA oqQN jkT;ksa us vf/'kklh
vkns'kksa (executive orders) osQ vUrxZr ,slk fd;k vkSj oqQN jkT;ksa us xSj&Ñf"k ij dj&fu/kZj.k fcYoqQy
fd;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 dgha
okf"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 vuqikftZr
vk; 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

yksd foÙk
uksV x;k fd 'kgjh Hkwfe ij mfpr njksa ls dj yxk;s tk,¡ vkSj lEHkkouk ;g gS fd vU; jkT; Hkh budk vuqlj.k
djsaxsA 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<+rh
gqbZ vko';drkvksa dks iwjk dj losaQxsA 'kgjh LFkkuh; fudk;ksa osQ lk/uksa esa o`f¼ osQ fy, cukbZ xbZ efU=k;ksa dh
lfefr 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
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 ugha
yxrk 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 gS
vkSj 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/ ugha
ekuk tk;sxk fd ;g vkenfu;ksa ij yxus okys dj ls lEcfU/r gSA fdlh Hkh jkT; ;k LFkkuh; lÙkk }kjk fdlh
Hkh O;fDr ij ;g dj izfro"kZ vf/d ls vf/d 250 #- yxk;k tk ldrk gSA ;g ,d ,slk dj gS tks lHkh
O;olk;ksa ij] lHkh jkstxkjksa ij rFkk lHkh O;kikjksa ij yxk;k tkrk gSA ijUrq ;fn dksbZ O;fDr bruk xjhc gS fd
vk;&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 okys
O;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 yksxksa
ij ,d leku nj ls dj yxk;k tkrk gS] vr% dj dk Hkkj /fudksa osQ eqdkcys fu/Zu yksxksa ij vfèkd iM+rk
gSA ;g /uh yksxksa osQ lkFk i{kikr djrk gS D;ksafd ;g vuqikftZr vk; okys yksxksa dks dj eqDr j[krk gSA bl
lzksr 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
1950&51 0-1 1980&81 62-02

1960&61 0-4 1985&86 112-00
1970&71 3-1 1986&87 135-00

(7) jkT; mRiknu&'kqYd (State Excise Duties) uksV

mRiknu&'kqYd ;k mRiknu dj ns'k osQ vUnj gh mRiUu gksus okyh mu oLrqvksa ij yxus okys dj dks dgrs gSa
tks 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 yxkus
dk mís'; muosQ miHkksx esa dVkSrh djuk mruk ugha gksrk] ftruk fd jktLo izkIr djuk gksrk gS vkSj (2) os
mRiknu 'kqYd tks fd ,slh oLrqvksa osQ miHkksx dks lhfer djus osQ mís'; ls dj yxk;s tkrs gSa] ftUgsa fd
gkfudkjd 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 ij
yxus okys mRiknu 'kqYd Hkh gSaA Hkkjr ljdkj vf/fu;e] 1919 osQ vUrxZr ;g fLFkfr FkhA lu~ 1935 osQ
vf/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 ;k
iSnk dh xbZ fuEu oLrqvksa ij mRiknu 'kqYd rFkk lkFk gh Hkkjr esa dgha vU;=k fufeZr rFkk iSnk dh xbZ bUgha
oLrqvksa 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 fpfdRlk
o Ükàxkj 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 dks
de 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 okyh
vk;] ,slh 'kjkc dks cksryksa esa Hkjus vFkok ,slh gh vU; fØ;kvksa osQ fy, ykblsal iQhl rFkk Hkkjr esa cuh
fons'kh 'kjkc] ns'k eas cuh fLizV] fdf.or 'kjkc (fermented liquors)] foÑr dh xbZ fLizV rFkk fpfdRlk
osQ fy, dke esa ykbZ tkus okyh 'kjkc vkfn ij dj_ eknd inkFkZ o vkS"kf/;k¡ tSls Hkk¡x] xk¡tk rFkk viQheA
bu inkFkks± dk fuekZ.k ljdkjh e|'kkykvksa o dkj[kkuksa eas fd;k tkrk gSA ;fn dksbZ O;fDr futh {ks=k esa bu oLrqvkasa
dk 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 'kqYdksa
dks 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 gqbZA
xqtjkr vkSj rfeyukMq dks NksM+dj] tgk¡ fd iw.kZ e|fu"ks/ (total prohibition) ykxw gS] vf/dka'k jkT;ksa esa
mRiknu '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 djus
osQ 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; ljdkjksa
us e| osQ miHkksx dks U;wure djus osQ fy, ix mBk;sA blosQ fy, mUgksaus eknd is; inkFkks± osQ fuekZ.k rFkk

yksd foÙk
uksV 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'k
ljdkj 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;kA
f}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 esa
e|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;ksafd
fons'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;k
x;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] fdUrq
fpfdRlk 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 ;|fi
e|fu"ks/ dh uhfr osQ vusd ykHk gSa] ijUrq blosQ ckotwn foÙkh; rFkk iz'kklfud dfBukb;ksa osQ dkj.k bls
liQyrkiwoZd ykxw ugha fd;k tk ldkA bu dkj.kksa ls vusd jkT; ljdkjsa e|fu"ks/ dh uhfr dk fojks/ djrh
jgh 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 lkekftd
lq/kj rks gksrk ugha] vkSj jktdks"kh; gkfu gh gksrh gSA 1 vizSy] 1967 ls gfj;k.kk ljdkj us vkSj 30 vizSy] 1967
ls osQjy ljdkj us e|fu"ks/ dh uhfr dk ifjR;kx dj fn;kA eSlwj (dukZVd) us Hkh lu~ 1967 osQ vke pquko
ls ,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~Mh
dk 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/ ykxw
ugha 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'kklfud
dfBukb;ksa osQ dkj.k jí fd;k gSA fdUrq jkT;ksa dh bl uhfr ls blfy, lgefr O;Dr ugha dh tk ldh] D;kasfd
HkkSfrd dY;k.k dk rc rd dksbZ vFkZ ugha gksrk tc rd fd yksxksa osQ uSfrd o lkekftd Lrj dkiQh Å¡ps u
gksaA ;fn e|fu"ks/ dh uhfr iz'kklfud dfBukb;ksa osQ dkj.k vliQy gksrh gS rks ;g lk/uksa (means) dk nks"k
gS 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 nsuk
pkfg,] vfirq ;g è;ku j[kuk pkfg, fd ¶e|iku dh vknr 'kuS% 'kuS% lekt osQ ,sls oxks± esa Hkh iSQyrh
tk jgh gS tks fd vc rd blosQ vH;Lr ugha Fks] fo'ks"k :i ls lekt dk ;qokoxZ rFkk mPp tkfr;ksa
ls 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.kZ
ns'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;k
ftls 1975&76 rd iw.kZ fd;k tkuk FkkA ;g frfFk c<+kdj vc 1985&86 dh tk ldrh gSA ijUrq ,slk u gks
fd 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 ftys
esa dh xbZ ,d tk¡p fjiksVZ esa dgk x;k Fkk fd ¶oqQekjiyk;e osQ tqykgs viuh nSfud dekbZ dk yxHkx
50 izfr'kr Hkkx e|iku ij [kpZ djrs FksA bu yksxksa 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 uksV
djrs FksA¸ bl izdkj] 'kjkc ijks{k :i ls ukjhRo dks izHkkfor djrh gS vkSj cPpksa osQ eu] efLr"d ,oa 'kjhj
ij tgjhyk izHkko Mkyrh gSA fdUrq bu lcosQ ckotwn Hkh vf/dka'k vFkZ'kkfL=k;ksa dk ;g er gS fd jktLo osQ
bl 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;s
x;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 osQ
Ø; ;k foØ; ij dj yxk ldrs gSa vkSj mudk laxzg dj ldrs gSaA ijUrq lkFk gh] lafo/ku dh /kjk 286 jkT;ksa
dks 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 iwoZ
jkT;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/u
fd;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 lwph
esa j[k fn;k x;k vkSj ;g O;oLFkk dh xbZ fd jkT; osQ Hkhrj ,slh oLrqvksa osQ Ø; vkSj foØ; ij dj yxkus
osQ jkT;ksa osQ vf/dkjksa ij Hkh izfrcUn yxk;s tk ldrs gSa ftUgsa fd laln vUrjkZT;h; O;kikj esa fo'ks"k egÙo
dk le>rh gksA vr% lu~ 1956 esa ,d vf/fu;e (Act) ikl fd;k x;k ftlosQ }kjk oqQN oLrqvksa dks
vUrjkZT;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 fcØh
iqQVdj 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 vFkZ
gS 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 osQ
ewY; ij yxk;k tkrk gS] tc fd Ø; dj og dj gksrk gS tks fdlh O;kikjh dh fuf'pr le; dh [kjhn osQ
ewY; ij yxk;k tkrk gSA bl izdkj] ,d jftLVMZ O;kikjh dh oqQy fcØh ij yxk;k tkus okyk rFkk mlls olwy
fd;k tkus okyk dj gh fcØh dj dgykrk gS] vkSj nwljh vksj jftLVMZ O;kikjh dh [kjhn dh oqQy ek=kk ij
yxk;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 fcØh
dj* dh O;oLFkk dgykrh gSA vU; 'kCnksa esa] tc dj oqQN pquh gqbZ oLrqvksa dh fcØh ij yxk;k tkrk gS rks

yksd foÙk
uksV mls pquhank fcØh dj dgk tkrk gSA ,slk dj lkekU;r% Å¡ph dher okyh rFkk foykflrk dh oLrqvksa ij
yxk;k tkrk gSA blosQ foijhr] tc dj dkuwu }kjk eqDr dh xbZ oLrqvksa dks NksM+dj] vU; lHkh oLrqvksa dh
oqQy fcØh ij yxk;k tkrk gS rks mls lkekU; fcØh dj dgk tkrk gSA bl izdkj] tc dj dk laxzg oqQN fcØh
osQ 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 Hkh
gksrk gS ijUrq bls ,dLrj dj i¼fr dk gh ,d miHksn ekuk tk ldrk gSA bu nksuksa gh izdkj osQ djksa esa
fopkj/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 oLrq
miHkksDrk dks csph tkrh gSA ;g dj fcØh osQ osQoy ,d gh Lrj ij ,d=k fd;k tkrk gSA bldk laxzg ;k rks
ml Lrj ij fd;k tk ldrk gS tcfd mRiknd }kjk Fkksd O;kikjh dks eky cspk tkrk gS vFkok ml Lrj ij
tc iqQVdj O;kikjh }kjk miHkksDrk dks eky cspk tkrk gSA ,dLrj fcØh dj lkekU;r% vk;kdÙkkZvksa vFkok
mRikndksa ij yxk;k tkrk gSA ;s yksx ljdkj dks fcØh dj vnk djrs gSa vkSj fiQj mls vius xzkgdksa ls olwy
dj ysrs gSaA dj dh jkf'k oLrq dh dher ls tksM+ nh tkrh gS rkfd muosQ }kjk vnk dh xbZ dj dh jde olwy
gks losQA bl izdkj] tks O;kikjh mRikndksa ls eky [kjhnrs gSa mUgsa fcØh dj ugha nsuk iM+rk] vfirq ,slh dher
nsuh iM+rh gS ftlesa fcØh dj Hkh lfEefyr jgrk gSA ,d Lrj ij i¼fr osQ vUrxZr pw¡fd dj dh nj vis{kkÑr
Å¡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;k
tkrk gS tcfd mRiknd Fkksd O;kikjh dks viuk eky csprk gS] fiQj ml le; yxk;k tkrk gS tcfd Fkksd
O;kikjh [kqnjk O;kikjh dks viuk eky csprk gS vkSj vUr esa rc fiQj yxk;k tkrk gS tcfd iqQVdj ;k [kqnjk
O;kikjh miHkksDrk dks viuk eky csprk gSA bl dj dh nj vis{kkÑr uhph gksrh gS vkSj NwVsa Hkh de iznku dh
tkrh 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¡ rd
O;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 oLrqvksa
ij 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;ksa
ij 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 oLrq
ij 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

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 uksV
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 vkSj
iz'kklfud n`f"Vdks.k ls vc ;g ekuk tkrk gS fd osQoy ,d ,slh feyh&tqyh dj&O;oLFkk gh O;kogkfjd fl¼
gks 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 î.;korZ dj* 'kCn dk iz;ksx fd;k tkrk gSA fdUrq bldk dksbZ
fo'ks"k egÙo ugha gS] vFkkZr~ i.;korZ dj osQ ,sls dksbZ fof'k"V y{k.k ugha gSa] tks fd Hkkjr esa izpfyr
dj&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 tkrk
gS] 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 gksrk
gS 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,¡A
vr% ;g vko';d le>k tkrk gS fd ftu O;kikfj;ksa ls dj laxzg gksuk gS os viuk jftLVªs'ku djk;saA O;kikjh
fcØh dj dh vnk;xh vius ykHkksa esa ls dj ldrs gSa vFkok os mls miHkksDrkvksa ls ,d=k djosQ ljdkj dks
vnk dj ldrs gSaA ckn dh fLFkfr esa O;kikjh osQ fy, ;g vko';d gksrk gS fd og dj fu/kZj.k djus okys
vf/dkfj;ksa osQ ;gk¡ viuk jftLVªs'ku djk;sA osQoy jftLVMZ O;kikjh gh vius xzkgdksa ls fcØh dj dh /ujkf'k
olwy 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 ,dLrj
vk/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&Lrj
i¼fr dks viuk;k vkSj oqQN us blosQ foijhr cgq&Lrj i¼fr dk R;kx dj ,d&Lrj i¼fr dks viuk;kA mÙkj
izns'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;s
x;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:irk
ykus osQ fy, lu~ 1956 esa osQUnzh; fcØh&dj vf/fu;e (Central Sales Tax Act) ikl fd;k x;kA bl
dj 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 ysrs
gSa tks budk laxzg djrs gSaA bl vf/fu;e esa ,slh oLrqvksa dh lwph dk mYys[k gS ftudk vUrjkZT;h; O;kikj
vFkok okf.kT; esa fo'ks"k egÙo gSA dks;yk] dikl] lwrh /kxs] yksgk o bLikr] twV rFkk frygu vkfn inkFkZ bl
Js.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 osQ
vUrxZr] ;g O;oLFkk dh xbZ Fkh fd jkT; ,slh oLrq ij dj yxkrs gSa] ftUgsa fd laln us ^vko';d* ?kksf"kr
dj j[kk gS] mUgsa mlosQ fy, jk"Vªifr dh iwokZuqefr ysuh gksxhA bl dj dk mís'; ;g Fkk fd ,slh oLrqvksa ij

yksd foÙk
uksV yxk;s tkus okys dj esa ,d:irk ykbZ tk, rFkk ,slh oLrq,¡ dj yxkus ls cp u tk,¡A fdUrq osQUnzh; fcØh&dj
vf/fu;e 1956 osQ vUrxZr osQUnz ljdkj }kjk mu oLrqvksa ij dj yxk;k tkrk gS tks vUrjkZT;h; O;kikj o
okf.kT; esa fo'ks"k egÙo (specific importance) dh gksrh gSA bl dj dk laxzg jkT; gh djrs gSa vkSj os gh
bldh 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 esa
yksp'khyrk o rjyrk dk xq.k fo|eku gSA ;kstukvksa dh vof/ esa fcØh&dj ls gksus okyh vk; o`f¼ dk #[k
fuEu 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 ljyrk
dh dkiQh 'kfDr gSA vr% ;fn dj&oapu dh lEHkkoukvksa dks jksdk tk losQ rks blls gksus okys jktLo esa vkSj
Hkh o`f¼ gks ldrh gSA fiQj] pw¡fd jkT;ksa dh vk; esa o`f¼ dh lEHkkouk,¡ lhfer gh gSa] vr% ;g vR;Ur
vko';d gS fd dj&oapu (tax-evasion) dks jksdus osQ lHkh lEHko mik; dke esa yk, tk,¡ vkSj jkT;ksa dh
vk; 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 dks
xfr'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 gSA
bl fLFkfr esa] fcØh&dj tks fd ,d ijks{k dj gS] jkT; ljdkjksa osQ lkèkuksa dks xfr'khy djus esa cM+k lgk;d
gks 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 'kksj
epk;sA* ;fn fcØh&dj foykflrk dh oLrqvksa ij yxk;k tk, rks ;g ijks{k :i ls cprksa dks Hkh izksRlkfgr djrk
gS D;ksafd c<+h gqbZ dhersa ,slh oLrqvksa osQ miHkksx dks grksRlkfgr djrh gSaA bl izdkj] ;g dj vkerkSj ij yksxksa
dh 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'k
djus 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 djus
dh ;ksX;rk rc ?kVrh gS tcfd O;fDr dh dk;Z {kerk ij djksa dk izfrowQy izHkko iM+rk gSA vr% lekt osQ
fu/Zu oxks± ij yxk;s tkus okys dj dk lnk blfy, fojks/ fd;k tkrk gS fd mlls pw¡fd mu yksxksa osQ thou
dh vko';d oLrqvksa dk mi;ksx Hkh ?kV tkrk gS] vr% og dj mudh dk;Z{kerk ij izfrowQy izHkko Mky ldrk
gSA bl izdkj] ;fn fcØh&dj Hkkjh cks> mu oLrqvksa ij iM+rk gS ftldk miHkksx vkerkSj ij lekt dk fuèkZu
oxZ djrk gS rks blls mudh dk;Z{kerk ij vkSj vUrr% dke djus dh ;ksX;rk ij izfrowQy izHkko iM+ ldrk

gSA vr% fcØh&dj dh ,slh i¼fr mRiknu ij gkfudkjd izHkko Mky ldrh gSA fdUrq ;fn lkekU; miHkksx dh uksV
oLrq 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 ij
fcØh djksa dk izfrowQy izHkko iM+us dh lEHkkouk ugha gSA ;gh ugha] blls rks vkSj cprksa dks gh izksRlkgu fey
ldrk gSA vr% ;g vko';d gS fd lkekU; miHkksx dh oLrqvksa dks ;k rks dj&eqDr j[kk tk, vFkok mu ij
uhph 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 iQkyrw
vk; gh u gks fd os mlesa ls cpr dj losaQA bl izdkj ,sls dj tks fd cpr djus dh ;ksX;rk dks de ugha
djrs] os gksrs gSa tks fd iw.kZr;k ,sls fuèkZu yksxksa ij iM+rs gSa ftuosQ ikl cpr djus dh xqatkb'k gh ugha gksrhA
vr% fcØh dj iw.kZr;k lekt osQ mu oxks± ij iM+rk gS ftu ij fd cpr dh xqatkb'k gh ugha gksrh] rks mudh
cpr 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 gh
lfEefyr jgrk gS] vr% ;g miHkksx rFkk cpr] nksuksa dks gh grksRlkfgr djrk gSA ijUrq dj dh njsa ;fn de
Hkh dj nh tk,¡ rks Hkh cprsa c<+kus dks dksbZ izksRlkgu ugha feyrk] ;fn og dj foykflrk dh oLrqvksa ij yxk;k
x;k gksA rFkkfi ,d rdZlaxr fcØh&dj cpr djus dh ;ksX;rk ij vkSj vUrr% mRiknu ij dksbZ xEHkhj izHkko
ugha 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 foospu
igys gh fd;k tk pqdk gSA fdUrq ftu yksxksa dks dkiQh la[;k esa vius vkfJrksa (dependents) dk
ikyu&iks"k.k djuk gksrk gS vFkok ftUgksaus viuh Hkkoh vko';drkvksa dh iw£r osQ fy, ,d fuf'pr ek=kk cpr
djus 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 gSa
fd vfèkd dke djsa rFkk vfèkd cpr djsa rkfd djksa osQ izHkkoksa dh {kfriw£r gks losQA ,slh fLFkfr esa fcØh&dj
osQ yxus ls dke djus o cpr djus dh bPNk de ugha gksxhA ,sls yksx rks vius vkfJrksa dk ikyu&iks"k.k djus
osQ 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 rks
mldh izÑfr vojksgh (regressive) gks tkrh gSA bl fLFkfr esa] og vk; rFkk èku osQ forj.k dh vlekurkvksa
esa vkSj o`f¼ djrk gSA fdUrq bl deh dks nwj djus dh n`f"V ls ;fn ;g pquhank vkèkkj ij vkSj osQoy foykflrk
dh 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 ugha
djrk vkSj bl izdkj ;g nks leku vk; okys djnkrkvksa osQ chp esa Hkh mu yksxksa ij vfèkd cks> Mkyrk gS
ftuosQ vkfJrksa dh la[;k vfèkd gksrh gSA ;g Hkh lEHko ugha gS fd vleku vk; okys fofHkUu djnkrkvksa osQ
chp 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 dj
dks 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

yksd foÙk
uksV 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 oqQN
esa 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 gSaA
turk 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;ksafd
blls mudh vkenuh dk ,dek=k izeq[k lkèku gkFk ls fudy tkrkA osQUnz ljdkj Hkh vius bl ok;ns ls eqdj
jgh gS D;ksafd 15 ekpZ] 1979 dks yksdlHkk esa is'k fd;s x, 49osa lafoèkku la'kksèku foèks;d ls Li"V gks tkrk
gS 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 dj
dks gVkus osQ lEcUèk esa ;g nyhy nh tkrh gS fd blls osQUnz o jkT;ksa osQ chp osQ foÙkh; lEcUèkksa esa vkèkkjHkwr
ifjorZu djus gksaxs tks lEHko ugha gSA fdUrq fcØh&dj gVkus dh fLFkfr esa osQUnz ljdkj vfrfjDr mRiknu 'kqYd
yxkdj 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 blosQ
vUrxZr jftLVªs'ku] ijfeV] pkyd ykbZlsUl vkfn osQ fy, fofHkUu 'kqYd (fees) ykxw dh xbZ FkhaA bu 'kqYdksa
esa le;≤ ij o`f¼ Hkh gksrh jgh gSA
laoSèkkfud igyw (Constitutional Aspect)—lafoèkku osQ vUrxZr] jkT; lwph dh izfof"V 57 }kjk
okguksa 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 'kfDr
izkIr gS ftlesa fd ,sls fl¼kUrksa dk fuekZ.k Hkh lfEefyr gS ftuosQ vkèkkj ij ,sls okguksa ij dj yxk;s tk loasQA
ijUrq ,sls fl¼kUrksa osQ ckjs esa vHkh rd laln us dksbZ Hkh dkuwu ikl ugha fd;k gSA orZeku esa fLFkfr ;g gS fd
Hkkjr 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 eksVj
okgu&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 gSA
eksVjokgu dj dk vkèkkj rFkk bldh njsa izR;sd jkT; esa fHkUu gSaA oqQN jkT;ksa esa eky okguksa ij dj ykns x;s
otu osQ vkèkkj ij] oqQN esa fcuk ykns x;s otu osQ vkèkkj ij] vkSj oqQN vU; esa vfèkÑr cks> osQ vkèkkj ij
vFkok lhVksa dh {kerk osQ vkèkkj ij dj yxk;k tkrk gSA ;k=kh clksa ij dj lkekU;r% blh vkèkkj ij yxk;k
tkrk gSA izFke vkSj f}rh; ;kstukdky esa] vusd jkT;ksa esa ;k=kh fdjk;ksa rFkk eky HkkM+ksa ij dj yxk;kA ;g dj
fdjk;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 ls
lEcfUèkr bu rhuksa gh izdkj osQ djksa dk vkJ; vfèkdkfèkd ek=kk esa fy;k gS] vkSj fo'ks"k :i ls r`rh; ;kstuk
dky 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 gS
fd clksa dh lapkyu ykxr dk 50» ls Hkh vfèkd Hkkx fdlh u fdlh dj osQ :i esa ys fy;k tkrk gSA Hkkjrh;

lM+d ifjogu fodkl ,lksfl,'ku dk vuqeku gS fd lM+d ij pyus okys izR;soQ Vªd izfro"kZ vkSlru 11]000 uksV
#- 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 bl
dj 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 foÙk
dh 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 rsth
ls 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 1919
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 ;g dj yxkus dh 'kfDr
iznku 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 ,d
fuèkkZfjr nj ls olwy fd;k tkrk gS] tSls fd ?kqM+nkSM+ osQ LFkku (Race Courses), fFk;sVj] flusekx`g] loZQl
rFkk LiksVlZ vkfnA bl izdkj] ;g dj euksjatu osQ mu LFkkuksa rd lhfer jgrk gS ftuesa oSQ'k }kjk [kjhns tkus
okys fVdVksa }kjk gh izos'k fy;k tk ldrk gSA bl Ïksr ls izkIr gksus okyh vk; dk ,d cgqr cM+k Hkkx flusek
x`gksa ls izkIr gksrk gSA 'kks ;k izn'kZu dj (show tax) ,slk dj gksrk gS tks fd izn'kZd (exhibitor) }kjk fd;s
tkus 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 okys
vFkok 'kks ns[kus okys yksxksa dks gh ogu djuk gksrk gSA euksjatu dj dk laxzg ;k rks udn :i esa fd;k tkrk
gS vFkok dHkh&dHkh fpidk;s tkus okys fo'ks"k fVdVksa }kjk Hkh ,d=k fd;k tkrk gSA oqQN euksjatuksa dks bl dj
ls eqDr Hkh j[kk tkrk gS tSls fd iq.;kFkZ o èkekZFkZ izÑfr osQ euksjatu] f'k{kk rFkk izpkj dk;ks± osQ fy, vFkok
Ñf"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=k
èkujkf'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

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 lfefr
us 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 foHkktu
fd;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 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 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 tSls
fd gFkdj?kk vkfn] ou] ckth rFkk tqvk vkSj lkekftd dY;k.k ls lEcfU/r dkuwu cukus dk
mÙkjnkf;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 lfEefyr
gSa] 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 ;k
ekyxqtkjh] Ñf"k vk; ij dj] Ñf"k Hkwfe osQ lEcU/ esa mÙkjkf/dkj dj rFkk vkfLr dj] Hkwfe] Hkouksa
o [kfut vf/dkjksa ij dj rFkk 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
dkiQh 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 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 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

• tgk¡ rd dj dh ;ksX;rk osQ fl¼kUrksa dk lEcU/ gS] HkwjktLo ;k ekyxqtkjh ,d ,slk dj gS tks fd uksV
,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 izkUrksa
dks 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 lfefr
us dh gSA
• LVkEi 'kqYd dk mi;ksx nks izdkj ls fd;k tkrk gSµ,d rks djk/ku (taxation) osQ :i esa vkSj nwljs
oqQN djksa osQ laxzg osQ fy, mi;qDr ,d lk/u osQ :i esaA LVkEi 'kqYd esa lkekU;r% os 'kqYd lfEefyr
fd;s tkrs gSa tks ,sls foys[kksa o nLrkostksa (deeds and documents) ij yxk;s tkrs gSa ftUgsa oqQN
dkuwuh 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;Lr
ugha 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 bu
yksxksa 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;e
1919 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 ;g
dj 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

yksd foÙk
iqLrosaQ 1. Hkkjrh; yksd foÙk iz'kkluµeatw"kk 'kekZ] vks-ih- cksgjk] jfo cqDlA

bdkbZ—30% LFkkuh; foÙk
uksV
bdkbZµ30: LFkkuh; foÙk

(Local Finance)
mís'; (Objectives)
30.1 uxj ikfydk,¡ (Municipalities)
30.2 uxj fuxe (Municipal Corporation)
30.3 xzke iapk;rs]a 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;kvksa
dk 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.kZ
gS 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 chp
vUrj mudh lUrqf"V osQ mik;ksa osQ ckjs esa gksrk gS muosQ mís';ksa osQ ckjs esa ughaA bl lEcU/ esa vfUre mís';

yksd foÙk
uksV ;gh gksrk gS fd miyC/ lk/uksa }kjk vko';drkvksa dh iwfrZ bl izdkj dh tk, rkfd turk dks vf/dre
vkfFkZd o lkekftd dY;k.k dh izkfIr gks losQA tks vko';drk,¡ (needs) LFkkuh; izÑfr dh gksrh gS vkSj
ftudh iwfrZ lkekU;r;k LFkkuh; Lo'kklu }kjk gh dh tkrh gSa mudk lEcU/ LFkkuh; lM+dksa osQ fuekZ.k o
j[kj[kko] fo|qr rFkk tyiwfrZ dh O;oLFkk] liQkbZ rFkk izkbejh f'k{kk dh O;oLFkk vkfn ls gksrk gSA ijUrq bu
dk;ks± dks dkjxj <ax ls mRiUu djus osQ fy, foÙk dh ,d oqQ'ky ,oa l{ke O;oLFkk dk gksuk Hkh vR;Ur
vko';d gksrk gSA vr% LFkkuh; Lo'kklu ;k LFkkuh; ljdkjksa dks oqQN dj rFkk vk; osQ oqQN vU; lk/u lkSai
fn;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 o
liQkbZ] 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 esa
gh 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 okyh
dj&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 osQ
gLrkUrj.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 ;g
fopkj O;Dr fd;k fd uxjikfydkvksa dh vk; esa tks o`f¼ gks jgh gS og egÙoiw.kZ ukxfjd lsokvksa ij fd;s
tkus 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 eas
uxjikfydkvksa 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;ksafd
uxjikfydkvksa dh vk; dk Lrj uhpk gSA

okLro esa fLFkfr ;g gS fd lk/uksa dh deh osQ dkj.k uxjikfydk,¡ viuh vfuok;Z lsokvksa rd dks lEiUu djus uksV
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 dkiQh
LorU=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 uxj
fuxe 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.kZ
dk;Zdkjh lÙkk ml uxjiky vFkok E;wfufliy dfe'uj esa fufgr gksuk] tksfd pqus gq, fudk; ls vis{kkÑr

yksd foÙk
uksV 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 :i
ls djuk mfpr gksxkA mnkgj.k osQ fy,] cEcbZ uxj fuxe ftu djksa dks yxk ldrh gS] os gSaµlEifÙk dj] lsok
dj] uxj 'kqYd] okguksa vkSj i'kqvksa ij dj] fFk;sVj dj] f'k{kk midj (education cess) rFkk ,d y?kq dj
ftls oqQÙkk dj dgk tkrk gSA enzkl uxj fuxe bu djksa dks yxk ldrh gSµlEifÙk dj] o`fÙk] O;kikj] vkthfodk
o jkstxkj dj] dEifu;ksa ij dj] miHkksx] iz;ksx ;k fcØh osQ fy, uxj esa yk;s tkus okys dk"B ij dj] lEifÙk
osQ 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 fHkUu
gSaA blosQ vfrfjDr] dj yxkus osQ rjhosQ esa muesa fHkUurk ikbZ tkrh gSA mnkgj.k osQ fy,] cEcbZ uxj fuxe
vf/fu;e rFkk enzkl uxj fuxe vf/fu;e esa lEifÙk djksa dks rks vf/dre vkSj U;wure] nksuksa gh njksa dk vkSj
vU; djksa dh osQoy U;wure njksa dk mYys[k gS] tcfd dydÙkk uxj fuxe vf/fu;e esa lEifÙk djksa dh rks
vf/dre njksa dk gh mYys[k fd;k x;k gSA fdUrq fofHkUu vf/fu;eksa (Acts) esa mYysf[kr bu vf/dre ,oa
U;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 ,slk
oqQN 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 xfr
ls o`f¼ gqbZ gS] mlus uxj fu;kstu (town planning) xUnh cfLr;ksa dh liQkbZ] x`g&fuekZ.k] ty&iwfrZ ,oa
tu&fudklh vkfn dh fo'ks"k vko';drkvksa dks tUe fn;k gSA fdUrq vusd mnkgj.k ,sls gSa ftuesa fd uxj
fuxeksa osQ fy, ;g lEHko ugha gksrk fd vius ikl miyC/ foÙkh; lk/uksa ls os bu c<+h gqbZ vko';drkvksa dh
iwfrZ 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 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&nwljs osQ lkFk rkyesy ,oa
leUo; j[krs gq, dk;Z djrh gSaA ;gh ugha] bUgsa vius dk;ks±] foÙkh; dk;Zokfg;ksa ,oa foÙkh; iz'kklu osQ ekeyksa
esa dkiQh Lok;Ùkrk rFkk Lok/hurk Hkh izkIr gks xbZ gSA vU; 'kCnksa esa] bu laLFkkvksa dks vc djk/ku osQ ekè;e
ls 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 esa
dkiQh 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 dks
xzkeh.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.

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 esa uksV
LFkkuh; leqnk;ksa dks gh ,slh ;kstukvksa dk izLrko j[kuk pkfg, ftUgsa fd os ljdkj dh lgk;rk ,oa Lo;a vius
Je 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;s
tk;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"V
ykHk 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;ZØe
osQ 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 vFkok
yksdrU=kh; foosQUnzhdj.k dgk tkrk gSA xzkeh.k] CykWd rFkk ftyk Lrjksa ij fodkl dk;ks± dk mÙkjnkf;Ro xzke
iapk;rksa] iapk;r lfefr;ksa ,oa ftyk ifj"knksa dks lkSaik x;k gS vkSj bl lEcU/ esa mUgsa dkiQh 'kfDr;k¡ iznku dh
x;h gSaA bls xzkeh.k fodkl osQ izfr:i esa rFkk ftys osQ iz'kklu osQ <k¡ps esa gksus okyk ,d ØkfUrdkjh ifjorZu
dgk 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; esgrk
lfefr 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;sd
Lrj 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;k
tk,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

yksd foÙk
uksV 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,¡ vkfn
lfEefyr gSaA blosQ vfrfjDr] iapk;r jkt vf/fu;eksa esa ,d ,slk izko/ku (provision) fn;k gqvk gS ftlosQ
vUrxZr jkT; ljdkj iapk;rksa dks bl ckr osQ fy, vf/Ñr dj ldrh gS fd os oqQN vU; vfrfjDr dk;ks± dks
Hkh lEiUu dj losaQA
vfuok;Z ;k vko';d dk;Z (Obligatory Functions)µvfuok;Z ;k vko';d dk;ks± esa lkekU;r% ;s
fØ;k,¡ lfEefyr dh tkrh gSaµlkoZtfud lM+dksa dk fuekZ.k] mudh ejEer] j[k&j[kko] liQkbZ rFkk mu ij
izdk'k dh O;oLFkk] MkWDVjh lgk;rk] liQkbZ] Nwr dh chekfj;ksa dks nwj djus o iSQyus ls jksdus osQ fy, jksxgj
rFkk jksx fuokjd mik; (curative and preventive measures) viukuk] tUe] e`R;q rFkk fookgksa dk
iathdj.k (registration)] yM+dksa rFkk yM+fd;ksa osQ fy, xzkeh.k izkbejh LowQy dh LFkkiuk rFkk mudk
j[k&j[kko] ihus] diM+s /ksus rFkk ugkus osQ ikuh dh O;oLFkk djus osQ fy, lkoZtfud oqQvksa] rkykcksa o iks[kjksa
dk 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 Hkh
O;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 LFkkiuk
o 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] ;|fi
jkT;&jkT; osQ chp bl lEcUèk esa dkiQh fofHkUurk,¡ ikbZ tkrh gSA iapk;rksa dh vk; osQ eq[; Ïksr gSaµlEifÙk
dj] HkwjktLo ;k yxku ij midj (cess), okguksa ij dj rFkk O;olk; djA ;s dj lkekU;r% vfuok;Z gh gksrs
gSaA iapk;rksa dks oqQN ,sls vU; djksa o 'kqYdksa dks Hkh yxkus dk vfèkdkj ns fn;k tkrk gS] tSls fd pq¡xh] nqdkuksa
ij dj] foJke] x`gksa ij 'kqYd] ty fudklh 'kqYd] jks'kuh] 'kqYd] ty 'kqYd vkfnA fdUrq ,sls dj ogha yxk;s
tkrs 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 dukZVd
dks NksM+dj vU; lHkh jkT;ksa esa ;g laLFkk [k.M&Lrj (block level) ij cukbZ tkrh gSA bu jkT;ksa esa eè;orhZ
laLFkk 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 vle
jkT; esa bls vkapfyd iapk;r] eè; izns'k esa tuin iapk;r] rfeyukMq esa iapk;r ;wfu;u dkSafly] mÙkj izns'k
esa {ks=k lfefr rFkk if'peh caxky esa vkapfyd ifj"kn~ dgk tkrk gSA rkYyqd Lrj dh laLFkk dks xqtjkr esa
rkYyqd 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 bl
lfefr osQ lHkkifr dks izeq[k dgk tkrk gSA

dk;Z (Functions) uksV

iapk;r lfefr;ksa dks lHkh jkT;ksa esa fodk; dk;Z lkSais tkrs gSaA lkeqnkf;d fodkl dk;ZØeksa dks ykxw djus osQ
fy, bUgsa vizR;{k :i ls mÙkjnk;h Bgjk;k tkrk gSA blosQ vfrfjDr] bu lfefr;ksa dks CykWd ;k rkYyqd osQ
fy, fodkl ;kstukvksa dks cukus rFkk mudks ykxw djus dk dke Hkh lkSaik tkrk gSA izkbejh f'k{kk] LokLF;] liQkbZ
rFkk ;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 vkSj
ogk¡ bUgsa ;g vfèkdkj gksrk gS fd iapk;rksa osQ ctVksa dh Nkuchu dj losaQ rFkk vius lq>ko ns losaQA fdUrq vkUèkz
izns'k] vle] fcgkj] mM+hlk] jktLFkku] egkjk"Vª vkSj mÙkj izns'k esa lfefr;k¡ xzke iapk;r osQ ctVksa dk vuqeksnu
djrh gSaA
mÙkj izns'k esa] {ks=k lfefr dks tks mÙkjnkf;Ro lkSais tkrs gSa] ;s gSaµizkFkfed LokLF; osQUnzksa dh LFkkiuk o
j[k&j[kko] ekr`Ro o f'k'kq&dY;k.k] fpfdRlky;] vkS"kèkky;] i'kq fpfdRlky;] izkbejh LowQy] ty fudklh dk
dk;Z] y?kq ¯lpkbZ dk;Z] ty iw£r] CykWd osQ fy, ;kstukvkssa dk fuekZ.k] xk¡o lHkkvksa }kjk rS;kj dh xbZ ;kstukvksa
dh leh{kk] Ñf"k] i'kqikyu] lgdkfjrk o oqQVhj m|ksxksa dk fodkl] iapk;rksa osQ ctVksa dk vuqeksnu rFkk
iapk;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 gksrk
gSA
mÙkj izns'k esa lfefr dh vk; osQ egÙoiw.kZ Ïksr gSa vuqnku (grants) rFkk lkeqnkf;d fodkl dk;ZØeksa ls
va'knkuA blosQ vfrfjDr] lfefr fodkl dk;ZØeksa dks fuèkkZfjr jhfr ls ykxw djus osQ fy, jkT; ljdkj ls Í.k
Hkh ys ldrk gSA
lfefr dh vk; osQ oqQN dj&Lrj Ïksr Hkh gksrs gSa] tSls fd nykyksa (brokers) ij ykblsal 'kqYd] okguksa ij
ekxZ&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 gS
fdUrq vle esa ;g mie.My ;k ijxuk (sub-division) Lrj ij gSA rfeyukMq jkT;ksa esa] ftyk Lrj dh laLFkk
dk fuekZ.k djus osQ mís'; ls 13 ftyksa esa 22 fodkl ftyksa osQ :i esa lhekcUnh dj nh xbZ gSA ftyk Lrj dh
laLFkk dks vkUèkz izns'k] fcgkj] egkjk"Vª] mM+hlk] iatkc] jktLFkku] mÙkj izns'k rFkk if'peh caxky esa ftyk
ifj"kn~ dgk tkrk gSA fdUrq xqtjkr esa fMfLVªDV iapk;r] eè; izns'k esa ftyk iapk;r rFkk rfeyukMq o dukZVd
esa ftyk fodkl dkSafly (Distric Development Council) dgk tkrk gSA vle esa mie.My ;k ijxuk
Lrj 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

yksd foÙk
uksV 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 dh
dk;Ziz.kkyh dh ns[kHkky djrh gS vkSj fodkl dk;ZØeksa dks ykxw djus osQ ckjs esa ljdkj dks lykg nsrh gSA bu
dk;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] ftyk
ifj"kn~ iapk;r jkt laLFkkvksa esa lcls vfèkd 'kfDr'kkyh gksrh gS rFkk ;kstuk ,oa fodkl dk;ks± dks djus o
ljdkj dks lykg nsus osQ vykok vusoQ {ks=kksa esa dbZ vfèk'kklh dk;Z (executive functions) Hkh lEiUu
djrh gSA xqtjkr] mÙkj izns'k rFkk if'peh caxky esa Hkh] ftyk ifj"knksa dks vusd {ks=kksa esa iz'kklfud dk;Z
lkSais tkrs gSA vle] fcgkj o mM+hlk esa ;g iapk;r lfefr;ksa osQ ctV dk Hkh vuqeksnu djrh gSA 'ks"k jkT;ksa
esa ftyk ifj"kn~ esa dksbZ fo'ks"k vfèk'kklh dk;Z ugha djus gksrs vkSj ;gk¡ osQoy fujh{k.k ,oa leUo; djus okyh
laLFkk 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 dk
fuekZ.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 muosQ
lkFk 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; ljdkj
ifj"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;rksa
dks 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; ljdkj
LFkkuh; fudk;ksa (local bodies) osQ fy, ,d=k djrh gSa mÙkj izns'k esa] tehankjh mUewyu osQ ckn Hkwfe midj

HkwjktLo esa foyhu dj fn;k x;k Fkk vkSj blosQ cnys esa jkT; ljdkj }kjk ftyk ifj"knksa dks {kfriw£r vuqnku uksV
fn;s x;s FksA if'peh caxky o fcgkj esa ;g midj Hkwfe osQ ok£"kd yxku osQ vkèkkj ij yxk;k tkrk gSA fdUrq
bl lcosQ ckotwn bl fo"k; esa nks er ugha gSa fd LFkkuh; fudk;ksa }kjk lEiUu fd;s tkus okys dk;ks± ,oa
mÙkjnkf;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 izkIr
gksus 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 lsokvksa
ij 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 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 dkiQh LorU=krk izkIr gksrh gS vkSj oqQN ekeyksa esa rks ;s jkT; ljdkj osQ fu;U=k.k ls iw.kZr;k
eqDr gksrs gSaA
• E;wfufliy lsokvksa ij O;; dk Lrj uxjikfydkvksa osQ eqdkcys uxj fuxeksa esa LoHkkor% gh Å¡pk gksrk
gSA ,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 ckn
ls 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&nwljs
osQ 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

yksd foÙk
uksV • iapk;r jkt O;oLFkk esa chp osQ Lrj ij iapk;r lfefr dk xBu fd;k tkrk gSA xqtjkr] egkjk"Vª vkSj
dukZVd dks NksM+dj vU; lHkh jkT;ksa esa ;g laLFkk [k.M&Lrj (block level) ij cukbZ tkrh gSA bu
jkT;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 dh
xbZ gS fdUrq vle esa ;g mie.My ;k ijxuk (sub-division) Lrj ij gSA rfeyukMq jkT;ksa esa] ftyk
Lrj dh laLFkk dk fuekZ.k djus osQ mís'; ls 13 ftyksa esa 22 fodkl ftyksa osQ :i esa lhekcUnh dj
nh xbZ gSA ftyk Lrj dh laLFkk dks vkUèkz izns'k] fcgkj] egkjk"Vª] mM+hlk] iatkc] jktLFkku] mÙkj izns'k
rFkk 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


LOVELY PROFESSIONAL UNIVERSITY
Jalandhar-Delhi G.T. Road (NH-1)
Phagwara, Punjab (India)-144411
For Enquiry: +91-1824-300360
Fax.: +91-1824-506111
Email: odl@lpu.co.in

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PublicFinance

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Sr. No. Topic

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

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

bdkbZµ1: yksd foÙk dk vFkZ ,oa {ks=k

LOVELY PROFESSIONAL UNIVERSITY 1

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

2 LOVELY PROFESSIONAL UNIVERSITY

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

LOVELY PROFESSIONAL UNIVERSITY 3

4 LOVELY PROFESSIONAL UNIVERSITY

Lo&ewY;kadu (Self Assessment)

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

LOVELY PROFESSIONAL UNIVERSITY 5

6 LOVELY PROFESSIONAL UNIVERSITY

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

LOVELY PROFESSIONAL UNIVERSITY 7

8 LOVELY PROFESSIONAL UNIVERSITY

Lo&ewY;kadu (Self Assessment) uksV

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

1-5-1 lekurk,¡ (Similarities)

1-5-2 vlekurk,¡ (Dis-similarities)

LOVELY PROFESSIONAL UNIVERSITY 9

10 LOVELY PROFESSIONAL UNIVERSITY

LOVELY PROFESSIONAL UNIVERSITY 11

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

12 LOVELY PROFESSIONAL UNIVERSITY

LOVELY PROFESSIONAL UNIVERSITY 13

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

14 LOVELY PROFESSIONAL UNIVERSITY

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

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

LOVELY PROFESSIONAL UNIVERSITY 15

1-6-2 fodflr ns'k ,oa yksd foÙk

16 LOVELY PROFESSIONAL UNIVERSITY

1-6-3 vYifodflr ns'k ,oa yksd foÙk

1-7 jk"Vªh; vFkZO;oLFkk esa yksd foÙk dk egÙo

18 LOVELY PROFESSIONAL UNIVERSITY

LOVELY PROFESSIONAL UNIVERSITY 19

20 LOVELY PROFESSIONAL UNIVERSITY

LOVELY PROFESSIONAL UNIVERSITY 21

Lo&ewY;kadu (Self Assessment)

1-8 lkjka'k (Summary)

22 LOVELY PROFESSIONAL UNIVERSITY

1-9 'kCndks'k (Keywords)

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

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

LOVELY PROFESSIONAL UNIVERSITY 23

uksV 1-11 lanHkZ iqLrosaQ (Further Readings)

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

24 LOVELY PROFESSIONAL UNIVERSITY

bdkbZµ2: vf/dre lkekftd ykHk dk fl¼kUr

LOVELY PROFESSIONAL UNIVERSITY 25

2-1 vf/dre lkekftd ykHk dk fl¼kUr

26 LOVELY PROFESSIONAL UNIVERSITY

2-1-1 ljdkjh vk; rFkk O;; dh lhek

eqnzk dh bdkbZ dj dh izR;sd bdkbZ ls O;; dh izR;sd bdkbZ

LOVELY PROFESSIONAL UNIVERSITY 27

Amount of sacrifice or benefit

28 LOVELY PROFESSIONAL UNIVERSITY

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

LOVELY PROFESSIONAL UNIVERSITY 29