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论文作者:英语论文论文属性:作业 Assignment登出时间:2014-11-13编辑:yangcheng点击率:12542
论文字数:6009论文编号:org201411122331325442语种:英语 English地区:澳大利亚价格:免费论文
关键词:NFC巴基斯坦Economics Essay国家财政委员会
摘要:本文是一篇以巴基斯坦为例旨在分析地方经济国家财政委员会的发展的留学生论文,巴基斯坦是一个由四个省、联邦直辖部落地区、北部地区和伊斯兰堡首都特区组成的联邦。巴基斯坦是一个联盟,但它的政府是高度集中的,所以大部分的收入都收归中央,再通过国家财政委员会(NFC),各省奖励联邦政府和省政府之间垂直,然后横向之间重新分配。
The chairman of the commission is the Federal Finance Minister, and its members include all provincial finance ministers and experts to be nominated by the president of Pakistan in consultation with the provincial governors. The main charter of NFC is concerned with the following matters.
Distribution of specified taxes and duties between the federation and the provinces.
Payment of financial grants to provincial governments.
Borrowing power exercised by the Federal and Provincial governments.
Any other financial matter referred to the commission.
As per law, NFC was supposed to be constituted for smooth and equitable revenue transfers between the Federal government and provinces. But in reality, it faced difficulties which hindered its development. Only 7 NFC awards have been given up till now, of which 3 were conclusive. The rest 4 remained inconclusive because federal government and provinces couldn’t reach an agreement on the distribution criteria of revenues, therefore an interim award was awarded by the President in this situation.
This paper will evaluate all the NFC awards in the history of Pakistan. Its related issues will be highlighted and improvements in the resource transfer mechanism will be recommended.
Before independence of Pakistan, Niemeyer Award was followed in British India for the distribution of revenues between the Federal government and provinces, under the Government of India Act, 1935. All the financial matters between Federal and provincial governments were ruled by this act. Under this award, sales tax was a provincial subject, and 50 percent of the income tax collections were subjected to be redistribute. Even after the independence, Niemeyer award was followed till March 1952 with some adjustment in railway budget, sharing of income and sales tax.
After the independence of Pakistan, Sir Jeremy Raisman was asked to devise a revenue sharing mechanism for allocation of revenues between federal and provincial governments. Thus he formed a revenue sharing formula called Raisman award in 1952. Considering the poor financial condition of the newly born state, a 50 percent share of sales tax was given to the federal government. Out of incomes of 50 percent income tax, 45 percent was given to East Pakistan, while the rest of the portion 本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。