:

. 22731()
:
:
2010
:

( )

, 721/1/9,
, ,
- 411 030
: 9881151161,
9850572580

, 46
(.)
, - 400 028
: 9821087115,
9869201258

,
5/5/66,
, ,
- 431 005
: 0240-2343601,
8087882741




-,
,

,
;

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,



,

1)
2)
)
)
) (credit expansion)
)
)
1)
2)
3)
)
)
)
)
4)
) /
)
)
)
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5)
6)


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:
(Flawed Taxation System)

2 ] :

/




/

/


,
,
,


2 ) (Transaction Money) :
1) (Currency Money) :
(. 10, 20, 50, 100, 500, 1000)

( (WPI), ,
.) /
(High Powered Money)


2) (Credit/Bank Money):

(Credit History) Plastic
Money - Credit/Debit Card

(Credit Expansion)

2 - (Credit Expansion):
(Credit Expansion)
2000
10% (Cash Reserve Ratio)
200 1800 (Derivative
Deposit) (Excess Reserves)
(Loan /Advance)

, 1800
(Cheque) `` 1800
`` 1800 (Cash
Reserve Ratio) 1620

(Primary Deposit ) 1800
(Derivative Deposite )
(Credit Expansion)
(Capital formation)

:
(Multiple Expansion of Credit through Banking System )

(Primary Deposits/ (Cash Reserve
Liabilities )

@ 10%

/
(Loan /derivative
Deposits )

2000*
200
1800
1800**
180
1620
1620
162
1458
1458
145
1313
1313
131
1182
:
:
:
20,000
2000
18000***
* ( Primary Deposit)
** (Original Primary Deposit)
***
(Capital Formation Through Credit Expansion)
(Cash Reserve Ratio) (Credit
Multiplier)

(Credit Multiplier
, :

Volume of Derivative Deposits

)
Original Excess Reserves
18000
1800

=10

4.50
4.10
5.33
5.47
4.30
7.33
2.55
3.17
21.55
0.80
0.83
22,000
15,30,000
3,80,000
498
30,070
2,500
11,00,000
7,500
99,200
1,36,600
11,00,000
18,000
12,30,000
3,20,000
421
24,400
2,200
7,90,000
5,700
94,800
60,600
5,00,000

5.33

4,000
3,00,000
60,000
77
5,670
300
3,10,000
1,800
4,400
76,000
6,00,000

[Bank / credit money]

[TotalNarrow
Money]
/
(M1)

[
]

2008-2009
[Currency Money]
= 6, 04,000
[Bank/Creadit Money] = 4,96,000
*

[Bank/Creadit Money] [Currency Money]
/
[Credit
Expansion] ()



[Affordability]





, , ,
[Purchasing Power]
[Credit Expansion]
, ,

[ 60

14 1969 100

500, 1000, 5000 10000

 - 100
]




/ , , /

[Audit]

[11 2001
- , 13 2001
] 11 -
,

,
[ 95 %]
13 2008 26/11
-
[ 80%]

,

/
(Credit)
, ,
NPA
(Non Performing Assets)

: 1]
2]

() ()
()
40,000
100
20,000
50
40,00,000
10,000
33,000
1000

( / )
400
400
400
33

.2

.100

.500

1999-2000 4592 512

1152 132821010 33230 85831

57250

2000-2001 5358 457

1016 123361012 32818 108141 52947

2004-2005 7351 462

2086 6770 3876 29941 123282 152728 42082

2007-2008 125

2111 9333 4108 26508 134575 263108 141219

636

.5

.10

.20 .50

.1000
0
3719

91% 100, 500 1000 .

www.rbi.org.in

[2007] 78 % . 20 .


30


[ ]
,
,


/
,
[
]

 :
1]
2]

1] (Direct Tax):


,

[ , - ]
-
(Parallel
Economy)

2] (Indirect Tax):

(Customs/Import
Duties), (Excise Duty), (Sales Tax), (Service
Tax), (Octroi)
,


[
, ,
/ ]
/
/
,
/

:
, , ,

() (Canon of Equity):
,
( ) ( )

:

(Direct Tax & Indirect Tax) 34:66 ( 20072008) ,
1960-61
16% , 1999-2000
25%

: , (Raw Material)
, (Spare Parts) (Finished
Goods)



() (Canon of Productivity):
(Revenue)

 : :

(Non-agriculturist),
(Non-agriculturist Income),
,


:

,

) (Canon of Simplicity):


:
,

(Octroi), (
)
:
(White Money)
(Black Money) (Parallel
Economy)
30,00,000

) (Canon of Certainty):
,


:
,

, ,
, ,
, , ,
, (Octroi) :
(Budget)
(Provisions)
,

:

) (Canon of Elasticity):

( , , )
,


:
, :


,
:

:

) (Canon of Economy):

(Government Treasuries) (Tax
Collection)
:

:

: ,

1]
(Reliance on Indirect Taxes):


,

,
[ 2007-08 /
66% 34% ]

2] (Arbitrary and Irrational Nature) :

-

3] (Instability/Uncertainly) : -


4] (Scope For Tax Evasion) :



5] (Narrow base) :


6] (Inelastic Nature) : , ,
[, , ]


7] (Complex Nature Taxes ) :

,
8] (Multiplicity of Taxes):
[, , ]



.. 1998
65
70 % 13.5 % 30 35 %
8 % :
1]
2]
3] ,
,

4] , ,
: /

5] ,

6]

7] ,
, ,
8] ,
9]
10]

11]


12]

13] ,

[. ]
14] [ ,
, , , ]


,

-


,
-

, ,


,
:

 :
1) *: ,
(Custom & Excise duty)
* ,

2) (Bank Transaction Tax)

(Single Point Deduction)

(, 2% ) 2% , ,
(, 2% 70 % ,
0.60 % , 0.35% , 0.35 %
)
3) .50 .1000,500,100

4) ( . 2000


)
5) (Bank Transaction Tax)

4 - :
1] Transaction Point

2] [Clearing Houses] 24 [ 6 4
]
3] :
4] [] 0.35 %
[
Credit Card Debit Card ]
4 - : 1]

2]

4 - :
1]
2]
3] ,

4]
[2% ]

5]

4 - - / -

- 1

*/
*

TransactionMoney = Currency Money + Bank Money/ Demand Deposit

(Narrow Money) M1
11,00, 000

*Money Withdrawable by Cheque

= 6, 04, 000

4,96, 000

2008 ., : www. rbi.org.in

 - 2

: -
(GDP)

2008-09 5,07,150 .

[0.7% ]
R = , [M1]

20%
5,62,000
+

30%
8,43,000
+

40%
11,24,000
+

50%
14,05,000
+

60%
16,87,00
+

(GDP)
50
70
110
20 ()

* .
,

2008-09 5,09,927 .

[0.6% ]
R = , [M1]

20%

30%

4,82,000

7,23,000

40%

50%

60%

9,64,000 12,05,000 14,46,000

* .

,
= 20 [] =

[GDP]
2007-08 GDP = 47,00,000 .

= 20 x 47,00,000
= 9,40,00,000 .
/
x
100
(%) =
x 100

=

=
2007-08 8,550
. [
36,85,400 . ] /
[0.035% ]
36,85,400 . 0.035% = 13,000
.

8,74,120 . x 100
9,40,00,000 .
0.93%

2007-2008 8,74,120/- .
0.93%
/ ,

4 - : 1] ,



2] (Fiscal
Deficit)

3] ,

4] , ,
/
5]

6]
[ ,
]
7]
8] ,,
/
9] /


10] [- ,


2% 2.5 % 0.5%
]
11]

12]

13]
[ (Manufacturing) (Trading)
- ]
14]

15]
0.7%

16]


17] :

18]

19] [ , ] ,
-

[
]

20] Floating Money
[ 30, 60, 90 Payment terms
(Immediate Payment) ]

21]
-
,

 /


22] ,
,
1]
?
. 50


2]
?

(Golden Handshake)

3]
?

.50



2000 /-

4] / ?
(Tax Net)

[ +
+ + =
+ = ]
/

/

/ /

5]
?




6] ?

[ 0.0175
% ]
7]
(Barter) ?

/
(Creadit
Expansion)

8]
?


9]
?



,
10] ?
(Voluntury Disclosure of Income
Scheme)



[
, ]
11]
?
[ ,
,


,
]

,


90 [ ]
- ` `

-
[]

- [High Powered]


:
1] :
2]
,

/ - 1] -
[ ]
[ -. 100 , , 110
110 .100 = 11,000 . 5 2200 .
] (Nominate)

, 60%
11,000 . 60/100 = 6,600 .
6,600 . -

30 %
25 %
20 %
15 %
10 %
5 %

6,600 30 % = .1,980
6,600 25 % = .1,650
6,600 20 % = .1,320
6,600 15 % = .990
6,600 10 % = .660

2] :
: 10 x 100 = .1000
5 [ ]
3] :

: 10 x 100 = .10 5 [
]
[ ]

[]
, ,

; . 10 , .5
. 1 , , . 50 .
10 ,

+ : 785
x .10
x12
= . 942
: .5 50

[. ]
+ : 336
x .5
x 12
= .219
: .50

[. ]
: 100
x .1
x 12
= .12
.250


,

:
1]

/
(Talent) (Career) [
: : 11,000
.25,000/- [ ]: 350 . ]
2] / [votes]


3]


4]
:
5]

6]

12] /
?


,
1]
, ,
2] [
/- /
]
3] , ,


4] , /
[ / www.arthakranti.org ]
5]


:
,

)
.1, 7
:
1)
( ) (Income Tax )
2)
(Corporation Tax )
3)
(Customs Duties )
4)
/ (
) (Excise duty)
5)
( )
6)
( )
7)
( ) (Stamp Duties)
8)
(Stock Exchange )

9)
-
10)
11) (,,
) (Terminal Tax )
12) (Sale/Purchase Tax)

)
2 11
:
1)
(Land Revenue)
2)

3)

4)

5)

6)
(Excise Duty)
7)

8)
( )
9)

10) ,
11) (Stamp Duty)
12) , -
13) , ,
14) (Tolls)
15) ,
16) (Tax on Capital)
17)
) :
(Octroi),

: http://www.pbc.gov.cn/english/diaochatongji/tongjishuju/gofile.asp?file=2007So7.htm

: http://www.boj.or.jp/en/type/stat/dlong/fin_stat/money/cdab0085.csv

: http://www.mas.gov.sg/data_room/msb/Highlights_of_Monetary_and _Financial_Developments.html
: http://www.bankofengland.co.uk/statistics/ms/2008/Aug/taba2.3.xls

: http://rbidocs.rbi.org.in/rdocs/PressRelease/PDFs/85273.pdf

: http://www.federalreserve.gov/pubs/supplement/2008/11/table1_21.htm

: http://www.cbr.ru/eng/statistics/credit_statistics/mon_supply_07_e.htm

: http://www.rbnz.govt.nz/statistics/monfin/c1/data.htm

: http://www.bok.or.kr/contents_admin/info_admin/eng/home/press/pressre/info/200804monetarystatistics1.pdf

: http://www. ecb.int/press/pdf/md/md0705.pdf

: http://www.rba.gov.au/Statistics/tabel_3_281108.xls

- 9822959263

- 9423456220

- 9823447787

- 9821087115

- 9869201258

- 9850000313
- 9822058051
- 9890947640

- 9422112720
- 9373106435

- 9422964600
- 9890100984

- 9822092417

- 9422400797
- 9423261841

- - 9011886060

- 9822759519

- 9970188038
- 9373901035

- 9422065656

.
- 9423974675

- 9372111193

- 9373155551

- 9881150862
- 9420038796

...

,

:
:

. 50/- !
!
,

/ .:
- :
: /

/ !
!
/

()