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Historical evolution of federal finances in India
[Zeitschriftenartikel]
Abstract The paper confirms that the provisions of fiscal federalism laid out in the Indian Constitution are connected to the legacy of the British rule in India. Applying historical analysis the author divides the period from the starting of British imperial administration in India to the enactment of India... mehr
The paper confirms that the provisions of fiscal federalism laid out in the Indian Constitution are connected to the legacy of the British rule in India. Applying historical analysis the author divides the period from the starting of British imperial administration in India to the enactment of Indian Constitution into five different phases on the basis of the evolution of Centre-Province financial relations. The principles of fiscal federalism in India gradually evolved from highly centralized fiscal governance during the initial period of the British rule until being manifested in the Constitution. Various parliamentary enactments, executive directions, committees and commissions as well as individual intervention contributed to this transformation. The paper further lays out the unique features of the Indian Constitution such as mutually exclusive tax domains and various mechanisms addressing fiscal imbalances due to the Government of India Act of 1935 enacted by the British Parliament. It concludes that while British authorities designed the system of fiscal administration in India after their preferences, the makers of the Indian Constitution preferred to retain the same provisions with minor variations in the Constitution of independent India... weniger
Thesaurusschlagwörter
Indien; Föderalismus; Finanzpolitik; öffentlicher Haushalt; Steuern; Finanzverfassung; Gesetzgebung; historische Entwicklung
Klassifikation
Öffentliche Finanzen und Finanzwissenschaft
Staat, staatliche Organisationsformen
Sprache Dokument
Englisch
Publikationsjahr
2012
Seitenangabe
S. 27-44
Zeitschriftentitel
Federal Governance, 9 (2012) 1
ISSN
1923-6158
Status
Veröffentlichungsversion; begutachtet (peer reviewed)