Sorkar Budget kaihhnawih thumal hrang hrang-te hrilhfiahna – Part I

Sawihawnna : Kum tinin sorkar hian kum lo kal leh tur atana a sum hmanral (expenditure) tur leh lakluhna (income) tur a lo ruahman lawkte house-ah a pharh ṭhin a, chu chu Budget kan tih fo hi a lo ni ta a ni (A financial statement of government revenue and expenditure in a year).

Budget hi kan dam khawchhuahna hnar a ni ti ila a sual awm lo e. Budget a ṭhat viau chuan mipuiten nasa takin hmasawnna kan hmu thei a, mahse budget ṭha lo leh mumal lovah chuan mipuite kan rethei-in hmasawnna hmuh tur a awm thei ṭhin lo a ni. Chuvangin, mipuite pawh hian budget pawimawhzia hi hre thar ila sorkar ṭha leh ṭha lo teh nan hmang thiam ila a duhawm takzet a ni.

Budget kaihhnawih thumal hrang hrangte hi hrilhfiah i han tum dawn teh ang –

National Income – Kum khat chhunga ram pakhatin bungrua a dehchhuah zawng zawng leh mihring hnathawh chi hrang hrang (Goods and Services) a hlut zawng chhut chhuah a, pawisaa chantir sawina a ni ber a. Hei hian ram dang nena kan in sumdawn tawnna (Export-Import) a huam vek a ni.

Gross State Domestic Product (GSDP) – Hei erawh hi chu ram chhung bil liau liau sawina a ni. India ram GDP kan sawi chuan kum khat chhunga India ramin a ram chhung bil liau liau aṭanga bungrua leh mihring themthiamna a hman (Goods and Services) pawisa hlut zawnga chhut chhuah a ni mai a mahse ram dang nena kan in sumdawn tawnna te a tel ve tawh lo a ni. Chutiang zelin GSDP kan tih chuan State chhung bil liau liau-a kum khat chhunga kan dehchhuah sawina a lo ni ve ta a ni.

Per Capita Income (PCI) – Hei hi ram chhunga mimal sum lakluh chawhrual sawina mai a ni a, ram hma­sawn leh hmasawn lo tehfung atan an hmang lar hle. Kum khata ramin sum a lakluh zawng zawng belhkhawm kha ram chhunga mipui awm zata kan sem chuan, Per Capita Income Or mimal tinte sum lakluh zat a lo chhuak mai dawn a ni. Chutiang zelin family per capita kan hriat duh chuan kum kal ta a chhungkaw sum lakluh zawng zawng kha chhungkaw member zata kan sem chuan chhungkaw member tinte sum lakluh chawhrual zat a lo chhuak mai dawn a ni.

Revenue Budget/Current Account – Kum kal lai meka sorkar sum hmuhna leh hmanralna zawng zawng sawina a ni a. Entirnan : Kum 2021 – 22 chhunga sorkar-in chhiah leh thil dang dang aṭanga a sum hmuhna leh hemi kum veka a sum hmanralna zawng zawng kha Revenue Or Current Account tiin an vuah a ni. Hun rei lo te (Short-term) sawina mai a ni.

Capital Account – Capital Receipt leh Capital Expenditure-tiin ṭhen hran ve leh a ni bawk a. Engpawhnise, hun lo la kal tur (Long-term) atana sorkar sum hmuhna tur leh hmanralna tur sawina a ni a – sorkar-in ram dang aṭangin emaw international institutions aṭanga loan a puk leh rulh te, sorkar-in assets i.e., building leh machinery a siamte leh hun rei zawk deuha sum hmuhna leh hmanralna tura ruahmannate hi Capital Account an ti deuh bik ṭhin a ni.

Revenue Receipts – Kum kal lai meka sorkar-in chhiah leh chhiah ni lo (Tax and Non-Tax Revenues) aṭanga a sum lakluhte (sorkar sum lakluh han tih hian rulh let leh ngai chi emaw hma lam atana phurrit siam thei tur sum hnarte a huam ve lo a ni, i.e., liabilities) hi an ni a. Chhiah aṭanga sorkar sum lakluhna (Tax Revenues) ṭhenkhatte chu : (a) Indirect Taxes – Bungrua chi hrang hrang aṭanga chhiah lak te, ramri kana bungraw lo lut aṭanga chhiah lakte leh sorkar-in service hrang hrang aṭanga chhiah a lakte hi an ni a. (b) Direct Taxes – Income Tax, Corporate Tax, Property Tax etc., te hi an ni. Chhiah ni lo aṭanga sorkar sum lakluhna (Non-Tax Revenues) hi a zau em em a, sawi kim sen pawh a ni lo ang. Tlem azawng han tarlang ila : Electric Bill, Water Bill, Fees, Charges, Interests, Dividends & Profits, Petroleum Licenses etc.

Revenue Expenditures – Revenue Expenditure hi Revenue Receipt aṭang chauha ruahman/hman (Finance) tur a ni a, kawng thuma ṭhen hran leh a ni a. Hetiangin – General Services, Social Services and Economic Or Development Expenditures. A hlawmin han dah ta mai ila, Interest Payments, Subsidies, Education, Public Health, Agriculture, Power, Industry, Transport etc.etc.,.

Capital Receipts – Capital Recepts chuan hengte hi a huam a ni, kum hmasa lam daih tawha loans a lo pek chhuah aṭanga sorkar-in hlawkna a hmuh te, sorkar enkawl corporation aṭanga hlawkna a hmuh te, financial institutions leh agent hrang hrang aṭanga pawisa a puk te, financial institutions hnena a pung awma pawisa a dah aṭangte leh a dang dang aṭangtein sum a hmu ṭhin a, hen gang chi hi capital receipts an ti bik a ni.

Capital Expenditures – Revenue Expenditures ang bawkin hlawm thumah ṭhen leh a ni a. Capital Expenditure hi ‘Development Expenditure’ tih a ni bawk a, ram hmasawnna tur bik liau liau atana sorkar sum hmanralna tur ruahmanna a ni ber awm e. Sorkar-in tun hun ni lo; hun lo la kal lehzel tur atana ram hmasawnna rahbi a siam, enirnan-Building constructions, Roads, Bridges, Machines, etc, etc., ang chi a sum senso a neihte hi Capital Expenditures an tih te chu an ni.

Deficits hrang hrang te – Budget kaihhnawihah hian surplus leh deficits te hi chi hrang neuh neuh a awm nual mai a, inang deuh deuh ni si, mahse danglamna lai tlem te te nei lawi site an ni a. Chuvangin Mizoṭawnga mawlmang taka hrilhfiah thiam pawh a har phian mai :

i) Fiscal Deficits – Sorkar-in a sum lakluhna chi hrang hrang aia a hmanralna a lo tam hian deficit a lo awm ṭhin a, chu chu fiscal deficit an ti a ni. Amaherawhchu, sorkar sum lakluhna hrang hrang zingah hian sorkar sum puk (Borrowings) pawh a tel a, entirnan : kum 2021 -22 ah chuan Mizoram sorkar-in RBI,NABARD etc,etc., aṭangtein sum lo puk ta se, heng a sum pukte hi kum 2021 – 22 chhunga sorkar revenue ah chhiar niin; mahse fiscal deficit kan tihah hi chuan a tel ve lo a ni. Tichuan Fiscal Deficit chu sorkar sum puk tel loin sorkar sum lakluh aia sorkar sum hmanralna zawng zawng a lo tam zawkna hi a lo ni ta a ni. A tlangpuiin fiscal deficit hi GDP Or GSDP aṭanga za zela (% of GDP Or GSDP) chhut a ni.

i.e., Fiscal Deficit = Total Expenditure – Total Revenue (Excluding Borrowings).

ii) Revenue Deficit – A chunga kan sawifiahna ang khian Revenue Expenditures hi Revenue Receipts aia a tam/len zawk chuan Revenue Deficit an ti tṭhin a ni.

i.e., Revenue Deficit = Revenue Expenditure – Revenue Receipt.

iii) Budget Deficit – Revenue Account Deficit leh Capital Account Deficit belhkhawm sawina mai a ni a. Sorkar sum lakluh zawng zawng aia hmanralna a lo tam/len zawk chuan deficit a lo awm a, chu chu Budget deficit an ti a ni.

i.e., Budget Deficit = Total Expenditures – Total Receipts.

iv) Primary Deficit – A awmzia ber chu sorkar-in a pawisa puk reng reng hmasawnna tur atana hman ṭangkai aiin pawisa a lo puk tawh a pung rulh nana (Interest Payments) a hman hi a ni. i.e., Primary Deficit = Fiscal Deficit – Interest Payments.

Mizoram sorkar-ah chuan hei hi a nasa viauin a rinawm, Fiscal Deficit ringawt sawi lang lo hian Primary deficit kan neih zatte hi tarlan ni ve se a duhawm hle mai.

v) Monetised Deficit – Hei hi chu RBI-in central government hnenah pawisa puk belh zel theihna kawnga a ṭanpui dan kawng chi khat a ni. Central sorkar leh Central Bank te hi inpui tawn reng tur an nih angin RBI pawh hi central sorkar tan a inhawng zau em em a ni.

- Lalmuanpuia Zawngte