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TITLE
DECLARATION
CERTIFICATE
PREFACE
CONTENTS
I. INTRODUCTION
Methodology
CHAPTER SCHEME
II. FEDERAL FINANCES UNDER INDIAN CONSTITUTION: A HISTORICAL PERSPECTIVE
CONCEPTUALISING DECENTRALISED FINANCE: 1858 TO 1871
INFORMAL. DECENTRALISATION OF FINANCES: 1871 TO 1919
Provincial Financial Settlements (Mayo Scheme)
Provincial Financial Settlement Widened
Quinquennial Arrangement
Quasi -Permanent Settlements
Permanent Settlements
PERIOD OF FORMAL DECENTRALIZATION: 1919 TO 1935
Montague-Chelmsford Report on Constitutional Reforms and the Government of India Act, 1919
Reforms Enquiry Committee, 1924
Indian Statutory Commission, 1930
First Peel Committee, 1931
Percy Committee, 1932
White Paper on Indian Constitutional Reforms, 1931
Second Peel Committee, 1932
Parliamentary Committee, 1934
DECENTRALIZATION TO FEDERAL. FINANCES: 1935 TO 1947
The Government of India Act, 1935
STARTING OF CONSTITUTIONAL FISCAL. FEDERALISM: 1947 TO 1950
III. CENTRE - STATE FISCAL RELATIONS: AN ANALYSIS OF THE CONSTITUTIONAL PROVISIONS AND PRACTICES
Distribution of Responsibilities on the Basis of Benefit Incidence
Distribution of Fiscal Resources: Principles and Practice
DISTRIBUTION OF REVENUE RESOURCES BETWEEN THE UNION AND THE STATE GOVERNMENTS
Taxes and Duties Levied, Collected and Retained by the Union
Taxes and Duties Levied, Collected and Retained by the States
Duties levied by Union, but collected and appropriated by States
Taxes levied and collected by the Union but assigned to the States
Taxes and Duties Levied and Collected by Union but Shared with the States
Sharing of Taxes and Duties Prior to Constitution Eightieth Amendment
Sharing of Taxes and Duties Subsequent to Constitution Eightieth Amendment
GRANTS-IN-AID
Grants-in-aid of the revenues of the States
Discretionary Grants-in-Aid for specific purposes
ADE IN LIEU OF SALES TAX
GRANTS IN LIEU OF TAX ON RAILWAY PASSENGERS FARES
DEVOLUTION OF FISCAL RESOURCES --AGENCIES AND MECHANISM
The Finance Commission
The Planning Commission
FISCAL FEDERALISM UNDER OTHER CONSTITUTIONS: AN OVERVIEW
Australia
Canada
United States of America
IV. INDIAN FISCAL FEDERALISM- A CRITICAL ANALYSIS
Centripetal Tendencies
Resource Gap
Mounting Deficits
Transfer of Resources from Centre to States
Loans and Re-Payments: A blot on the Constitutional Federalism
The Finance Commission- A Constitutional Body Eclipsed
Taxes on Commodities and Services: Improper Assignment
Central Inroads into State Subjects
Vertical and Horizontal Imbalances
V. FISCAL FEDERALISM: SPECIFIC ISSUES RELATING TO THE STATE OF KERALA
KERALA: A UNIQUE INDIAN STATE
Educational Achievements and Public Cost
Health Status and Burden on Public Exchequer
Per Capita Expenditure on Health and Education: A Comparative Approach
Poverty Alleviation: A Glaring Example
Demographic Peculiarities
Certain Areas of Concern
THE FISCAL PROFILE
Own Taxes and Duties
Trends in Revenue Receipts- Own Revenue and Central Transfer
Revenue Expenditure
Developmental Revenue Expenditure - Shifting of Priorities
Revenue Deficit:.A Continuous Phenomenon
Revenue Expenditure: Reduced Role of Central Transfers
Fiscal Gap: Result of a Faulty Structure
DEBT PROFILE
Borrowings from Centre: The Real Picture
Debt Trap
The Finance Commission: Certain Negative Points Highlighted
ADE: An Area of Recurring Revenue Loss
FISCAL CRISIS: FUNDAMENTAL APPROACH IS NEEDED
VI. CONCLUSION
APPENDICES
APPENDIX - I COMPARATIVE TABLE OF FISCAL SUBJECTS UNDER THE CONSTITUTION OF INDIA AND THE GOVERNMENT OF INDIA ACT, 1935
APPENDIX - II ILLUSTRATIVE LIST OF DEVELOPMENTAL SUBJECTS
APPENDIX - III TAXES AND DUTIES WITHIN THE JURISDICTION OF THE UNION PARLIAMENT
TABLE II TAXES AND DUTIES WITHIN THE JURISDICTION OF THESTATE LEGISLATURES
TABLE OF CASES
STATUTES
LIST OF TABLES
OFFICIAL RECORDS AND DOCUMENTS
LIST OF ABBREVIATIONS
BIBLIOGRAPHY