Show Summary Details

Page of

PRINTED FROM OXFORD HANDBOOKS ONLINE ( © Oxford University Press, 2018. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a title in Oxford Handbooks Online for personal use (for details see Privacy Policy and Legal Notice).

date: 20 October 2021

Abstract and Keywords

This chapter examines the fiscal aspects of federalism as enshrined in the Indian Constitution. It gives an overview of the original structures of fiscal federalism in India, including assignments of spending and revenue and mechanisms and institutions for making transfers across different government levels. It reviews constitutional amendments that have occurred since the adoption of the Constitution, from changes in expenditure and revenue authorities to the creation of a tier of local governments. It also considers the process of amending the Constitution, with particular emphasis on the intellectual and political drivers of change, and proceeds with a discussion of how the various constitutional provisions and amendments have been implemented in practice. Finally, it looks at legal cases concerning the constitutionality of fiscal federalism in India at various times, paying attention to institutions governing intergovernmental transfers, the distinction between taxes and fees, and the scope of authority of different levels of government.

Keywords: constitutional amendments, constitutionality, expenditure, fees, fiscal federalism, India, Indian Constitution, intergovernmental transfers, revenue, taxes

Access to the complete content on Oxford Handbooks Online requires a subscription or purchase. Public users are able to search the site and view the abstracts and keywords for each book and chapter without a subscription.

Please subscribe or login to access full text content.

If you have purchased a print title that contains an access token, please see the token for information about how to register your code.

For questions on access or troubleshooting, please check our FAQs, and if you can''t find the answer there, please contact us.