खालीलपैकी कोणती करांची उद्दिष्ट्ये आहेत ?
(a) प्रशासकीय महसूलात वाढ करणे.
(b) संसाधनांच्या वापरावर प्रभाव टाकणे.
(c) आर्थिक विषमता कमी करणे.
पर्यायी उत्तरे :
(1) (a), (b) आणि (c)
(2) (a) आणि (c)
(3) (b) आणि (c)
(4) (a) आणि (b)

The correct answer is Option C ((b) and (c)).

Key Points:
• Core Economic Objectives of Taxation: In public finance theory (Musgrave's trilogy of public finance functions), taxes serve distinct allocative, redistributive, and stabilization purposes:
• Allocative Role: Taxes and subsidies deliberately alter relative prices to channel scarce capital and resources away from demerit goods (e.g., alcohol, tobacco, sin taxes) into high-priority national production sectors (Statement b).
• Redistributive Role: Progressive direct taxation (higher tax slabs on higher incomes) combined with social transfers directly reduces socioeconomic inequality (Statement c).
• Exclusion of Administrative Revenue: Taxes generate Tax Revenue (Fiscal Revenue) to finance public expenditures. "Administrative revenue" is a distinct non-tax category comprising fees, fines, licenses, and court charges.
• Official Key: Statements (b) and (c) are correct, confirming Option (3).
• Key Takeaway: Taxes aim to optimize resource allocation and reduce income inequality; administrative revenue comes from non-tax fees and penalties.