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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。

was given to the West Pakistan.

1. REVENUE SHARING UNDER ONE UNIT

During 1955, Sindh, Punjab, Baluchistan and Khyber Pakhtunkhwa were professed as one unit- The West Pakistan. East Pakistan and West Pakistan were declared as the two separate units. The two awards, of 1961 and 1964, distributed the revenue between East Pakistan and West Pakistan.

The 1961 Award

In this award, the share of East Pakistan from divisible pool was decided to be 64 percent, while that of West Pakistan was 46 percent. 30 percent of the sales tax was relocated to provinces on the basis of their respective collection. While the remaining duties on agricultural land and capital value tax on immovable property were given to the units as per their collection.

The 1964 Award

Under this award, the divisible pool consisted of sales tax, income tax, export duty and excise duty. 30 percent of the sales tax were relocated to each province according to its collection. The share of center and provinces from the divisible pool was decided to be 35 percent and 65 percent respectively. While the share of East Pakistan and West Pakistan remained the same as in previous award i.e. 64 percent and 46 percent respectively.

National Finance Committee 1970

A committee was formed instead of a commission in April 1970 to devise a formula for revenue sharing between federation and the federating units. The divisible pool remained unchanged, though the federal and provincial governments share in the divisible pool was declared as 20:80 respectively. 54 percent of the provincial share was given to East Pakistan, while the rest 46 percent went to West Pakistan. The distribution among the provinces of West Pakistan was: Punjab 56.5 percent, Sindh 23.5 percent, Khyber Pakhtunkhwa 15.5 percent, and Baluchistan 4.5 percent.

After the separation of East Pakistan, their revenue share was transferred to the provinces of West Pakistan. The revenue proportion remained the same, but the size of the pie was changed.

NATIONAL FINANCE COMMISSION 1973

The 1973 constitution made mandatory for the government of Pakistan to make a National Finance Commission every 5 years for fair revenue distribution between Federal government and the provinces. From that point of time, West Pakistan started its journey after the separation of East Pakistan. From 1974 onwards, all the awards have been given under the National finance Comm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。