उपकर और अधिभार क्या है?
ऐतिहासिक पृष्ठभूमि
मुख्य प्रावधान
10 points- 1.
केंद्र सरकार द्वारा खास मकसद के लिए लगाए जाते हैं (जैसे, शिक्षा उपकर, स्वास्थ्य उपकर)।
- 2.
राज्यों के साथ बांटे जाने वाले टैक्सों के पूल का हिस्सा नहीं हैं।
- 3.
केंद्र सरकार को राजस्व बंटवारे पर ज्यादा नियंत्रण देते हैं।
- 4.
खास प्रोग्राम या प्रोजेक्ट को फंड देने के लिए इस्तेमाल किए जा सकते हैं।
- 5.
हाल के सालों में इनका इस्तेमाल बढ़ा है, जिससे केंद्र सरकार के राजस्व का ज्यादा हिस्सा राज्यों के साथ नहीं बांटा जाता है।
- 6.
राज्यों ने अपने वित्त पर उपकर और अधिभार के असर को लेकर चिंता जताई है।
- 7.
Finance Commission ने उपकर और अधिभार के मुद्दे की जांच की है और सिफारिशें की हैं।
- 8.
उपकर आमतौर पर खास मकसद के लिए तय होते हैं, जबकि अधिभार सामान्य राजस्व होते हैं।
- 9.
केंद्र सरकार को संविधान के तहत ये टैक्स लगाने की ताकत है।
- 10.
राज्यों का कहना है कि उपकर और अधिभार के बढ़ते इस्तेमाल से टैक्स राजस्व में उनकी हिस्सेदारी कम हो जाती है।
हालिया विकास
5 विकासDebate on the fairness of cesses and surcharges in the context of fiscal federalism.
Recommendations of the Finance Commission regarding the sharing of revenue from cesses and surcharges.
States demanding a greater share of revenue from these taxes.
The Union government defending its use of cesses and surcharges for specific national priorities.
Discussions on alternative mechanisms for revenue sharing.
विभिन्न समाचारों में यह अवधारणा
1 विषयसामान्य प्रश्न
61. What are Cesses and Surcharges, and what is their constitutional basis?
Cesses and Surcharges are taxes levied by the Union government for specific purposes, over and above the basic tax rate. The revenue generated is generally not shared with the states. As per the concept data, Article 270 of the Constitution of India is related to this topic.
परीक्षा युक्ति
Remember that cesses and surcharges are not part of the divisible pool of taxes.
2. How do Cesses and Surcharges work in practice, and what is their significance in the Indian economy?
In practice, Cesses and Surcharges allow the Union government to raise additional revenue for specific programs or projects without sharing it with the states. This provides the Union government with greater control over revenue allocation. Their significance lies in funding specific needs and priorities of the Union government.
परीक्षा युक्ति
Understand that these are tools for the Union government to manage finances for specific purposes.
3. What are the key provisions related to Cesses and Surcharges?
The key provisions are: * Levied by the Union government for specific purposes. * Not part of the divisible pool of taxes shared with the states. * Provide the Union government with greater control over revenue allocation. * Can be used to fund specific programs or projects.
- •Levied by the Union government for specific purposes.
- •Not part of the divisible pool of taxes shared with the states.
- •Provide the Union government with greater control over revenue allocation.
- •Can be used to fund specific programs or projects.
परीक्षा युक्ति
Focus on understanding that the revenue from cesses and surcharges is not shared with states.
4. What are the challenges in the implementation of Cesses and Surcharges, and what reforms have been suggested?
A major challenge is the debate on the fairness of cesses and surcharges in the context of fiscal federalism, as states demand a greater share of revenue. Reforms suggested often revolve around the Finance Commission recommendations regarding the sharing of revenue from these taxes to ensure a more equitable distribution.
परीक्षा युक्ति
Relate the challenges to the principles of fiscal federalism and revenue sharing between the Union and States.
5. What is the difference between Cesses and Surcharges, if any?
As per the concept data, both Cesses and Surcharges are taxes levied by the Union government for specific purposes and are not generally shared with the states. The key difference, if any, is not explicitly defined in the provided concept data.
परीक्षा युक्ति
In the absence of a clear distinction in the provided data, focus on their shared characteristics.
6. What is the exam importance of understanding Cesses and Surcharges for UPSC preparation?
Understanding Cesses and Surcharges is important for UPSC GS Paper 2 (Polity and Governance) and GS Paper 3 (Economy). Questions can be asked about the rationale for cesses and surcharges, their impact on state finances, and the recommendations of the Finance Commission.
परीक्षा युक्ति
Focus on the impact of cesses and surcharges on fiscal federalism and revenue sharing between the Union and the States.