Saturday, September 7, 2019

FEDERAL FINANCE


    FEDERAL FINANCE
PUBLIC FINANCE
    MEANING OF FEDERAL SET UP/FEDERALISM
1.       POLITICAL SYSTEM IN WHICH THERE IS DEFINED DIVISION OF SOVEREIGNTY BETWEEN THE CENTRAL AND THE ASSOCIATE STATE GOVERNMENTS
2.       UNDER THE FEDERALISM : SOVEREIGN AUTHORITY LIES IN THE CENTRE OR UNION GOVERNMENT

3.       THE SAME PRINCIPLE MAY BE FURTHER EXTENDED THAT THERE ARE LIKELY LOCAL OR MUNICIPAL GOVERNMENT WITH IN EVERY INDIVIDUAL STATE.
4.       THE DUTIES AND RIGHTS OF DIFFERENT UNITS ARE DETERMINED IN CERTAIN MANNER IN ACCORDANCE WITH THE CONSTITUTION OF THE COUNTRY.
5.       MEANING OF FEDERAL SET UP/FEDERALISM
6.       BOTH SETS OF AUTHORITIES ARE INDEPENDENT IN THEIR JURISDICTION BUT THE EXACT POWERS AND FUNCTION OF DIFFERENT UNITS CAN DIFFER FROM STATE TO STATE.
7.       IN FEDERAL SET UP,THOUGH THE CENTRAL AUTHORITY HOLDS SUPERVISORY OVER ALL UNITS YET THESE UNITS ARE GIVEN AUTONOMY IN CERTAIN MATTERS.
8.       IN THE MATTERS OF NATIONAL INTEREST SUCH AS INTERNAL AND EXTERNAL SECURITY,UNITY AND INTEGRITY,THE CENTRE HAS THE COMPLETE SAY
    DEFINITION OF FEDERAL FINANCE
    A FEDERALISM IS A FORM OF GOVERNMENT IN WHICH THE SOVEREIGNTY OR POLITICAL POWER IS DIVIDED BETWEEN THE CENTRAL AND LOCAL GOVERNMENT SO THAT EACH OF THEM WITHOUT WITH IN ITS OWN SPHERE IS INDEPENDENT OF THE OTHER,
    SALIENT FEATURES OF FEDERAL SET UP
    THROUGH DEVOLUTION OR AGGREGATION
1.       THE FEDERAL OR THE UNION GOVERNMENT
2.       THE CONSTITUTIONAL UNITS OR STATE GOVERNMENT
POWERS AND FUNCTIONS ARE DIVIDED BETWEEN THROUGH CONSTITUTIONAL PROVISIONS
BUT CAN NOT BE SEPARATED IN THE MODERN ERA
THERE ARE FUNCTION WHERE  BOTH THE UNION AND STATE GOVERNMENT ARE EQUALLY INTERESTED IN THE DEVELOPMENT SCHEMES LIKE EDUCATION,PUBLIC HEALTH
STATE GOVERNMENT HAVE TO DEPEND FROM THE UNION GOVERNMENT FOR SECURITY AND COMMUNICATION
NEEDS A CLOSE CO-ORDINATION BETWEEN THE POLICIES OF THE CENTRAL GOVT AS WELL AS STATE GOVT

    JUSTIFICATION OF FEDERAL SET UP
1.       MORE FINANCIAL DISCIPLINE:-FINANCIAL RESOURCES FOR DIFFERENT LAYERS OF THE GOVT ARE FIXED AND NO OVERLAPPING OF THE SOURCES. IF THE STATE GOVERNMENT ARE NOT TO RAISE THE FUNDS FOR THEMSELVES AND THEY ARE TO SEEK FUNDS FOR THEMSELVES AND THEY ARE TO SEEK FUNDS FROM THE UNION GOVERNMENTS,TENDENCY OF OVER SPENDING AND IF THE CG IS TO DRAW FUNDS FROM STATE GOVERNMENT THE CG WILL NOT BE ABLE TO DISCHARGE ITS FUNCTIONS. FEDERAL SET UP HELPS TO CREATE MORE FINANCIAL RESOURCES BOTH AT BEHEST OF CENTRAL AND STATE GOVERNMENT AND PERFORMING THE VARIOUS FUNCTIONS.
2.       EFFICIENCY:- THE POLITICAL,ECONOMIC AND SOCIAL PATTERN OF MODERN SOCIETY JUSTIFIES THE FEDERALISM TO A GREATER EXTENT. WELL KNOWN THAT THERE ARE SOME DUTIES WHICH A GOVT AT THE STATE LEVEL CAN DISCHARGE EFFICIENTLY WHILE SOME DUTIES CAN BE DISCHARGED BY THE CENTRAL GOVERNMENT.
3.       TO AVOID DOUBLE TAXATION:-CLEAR DISTINCTION BETWEEN THE SOURCES OF RAISING FUNDS BY EACH LAYERS OF THE GOVERNMENT. BOTH SHOULD NOT IMPOSE TAXES ON EACH OTHER’S JURISDICTION

4.       TO SOLVE THE REGIONAL PROBLEMS:-EVERY REGION POSSESSES ITS OWN ECONOMIC RESOURCES AND POTENTIALITIES AND FACE COUNTLESS PROBLEMS.GREAT REGIONAL DISPARITIES. DIVERSIFIED PATTERN TO SUIT THE REGIONAL REQUIREMENTS AS DIFFERENT REGIONS WHICH ARE CHARACTERIZED BY DIFFERENT ECONOMIC,CULTURAL SITUATION AND ARE INHABITED BY DIFFERENT GROUPS OF PEOPLE.
5.       FREE FLOW OF INTER SATE TRADE:-THE FINANCIAL POWERS BETWEEN THE UNION GOVERNMENT AND THE STATE GOVERNMENT SHOULD BE ALLOCATED IN SUCH A MANNER  SO THAT THEY MAY NOT RESORT TO TAX COMPETITION JUST TO ATTRACT THE OUTSIDE CAPITAL.
    DIVISION OF FUNCTIONS
    ON THE GROUNDS OF EFFICIENCY AND ECONOMY:
1.       DIVIDE THE FUNCTIONS BETWEEN CENTRE AND THE STATE
2.       SOME GOVERNMENTAL FUNCTIONS MAY BE PERFORM MORE EFFICIENTLY AT THE ONE LEVEL AND OTHERS AT OTHER LEVEL
3.       THE PROBLEM OF INTER STATE DIVERGENCE ALSO WHICH WOULD INDICATE THE DESIRABILITY OF ASSIGNING DIFFERENT RESPONSIBILITIES
    PROBLEMS
1.       MULTIPLICITY OF TAXATION AND SPENDING AUTHORITY SINCE THE STATE GOVERNMENT AND CENTRAL GOVERNMENT HAVE DIFFERENT FUNCTIONS TO PERFORM
2.       EVERY CONSTITUTION LAYS DOWN THE PROVISIONS FOR THE DIFFERENT GOVERNMENTS TO INCUR EXPENDITURE WITH IN THEIR ASSIGNED FIELD AND TO RAISE THE REVENUE FOR THE PURPOSE.
3.       IN INDIA :SOME STATES  GOVERNMENT RULES BY THE REGIONAL PARTIES DEMANDING MORE AUTONOMY MAINLY ON THE BASE OF FINANCIAL MATTER
4.       INTEREST OF THE STATE AND CENTRAL SHOULD NOT CONFLICT
    FEDERAL SET UP IS CONFRONTED WITH THE ISSUE OF DIVERSITY AND EQUALITY
1.       IN THE REFERENCE TO THE PROVISIONS OF PUBLIC SERVICES : THE DIVERSITY CONCERNS THAT REGIONAL AND LOCAL NEEDS SHOULD BE SATISFIED TO THE MAXIMUM EXTENT
2.       EQUALITY DEMANDS : NO DISCRIMINATION
    FINANCIAL ADJUSTMENT BETWEEN CENTRE AND STATE
1.       SHARING OF TAX REVENUE:-: ON THE BASIS OF EFFICIENCY AND TAX ADMINISTRATION. DISTRIBUTION SHOULD BE MADE ON THE BASIS OF FINANCE COMMISSION,
2.       SURCHARGE OF TAXES:-IN THE FORM OF SUPPLEMENTARY TAXES. MAY LEVY A SURCHARGE ON STATES TAXES  AND VICE VERSA. BUT IT IS NOT HEALTHY SIGN
3.       GRANTS IN AID:- GRANTS ARE MEANT TO BRING A BALANCE BETWEEN THE FUNCTIONS AND RESOURCES OF A STATE. GRANTS ARE GIVEN UNDER SECTION 275(1) TO DIFFERENT STATES. ALSO GRANTS –IN-AID TO STATES FOR THE DEVELOPMENT OF SCHEDULED TRIBES AND AREA AND SOME DISCRETIONARY GRANTS UNDER ARTICLE 282.



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