विभाज्य पूल क्या है?
ऐतिहासिक पृष्ठभूमि
मुख्य प्रावधान
11 points- 1.
प्वाइंट 1: हर पांच साल में बनने वाला वित्त आयोग विभाज्य पूल के बंटवारे के नियम बताता है।
- 2.
प्वाइंट 2: संविधान का अनुच्छेद 270 केंद्र और राज्यों के बीच टैक्स बांटने का कानूनी आधार है।
- 3.
प्वाइंट 3: विभाज्य पूल में मुख्य रूप से पर्सनल इनकम टैक्स, कॉरपोरेशन टैक्स, CGST और IGST जैसे टैक्स शामिल हैं।
- 4.
प्वाइंट 4: राज्यों को मिलने वाले विभाज्य पूल के प्रतिशत को वर्टिकल डेवोल्यूशन कहा जाता है। 15वें वित्त आयोग ने 41% वर्टिकल डेवोल्यूशन की सिफारिश की थी।
- 5.
प्वाइंट 5: हॉरिजॉन्टल डेवोल्यूशन का मतलब है राज्यों के हिस्से को आपस में बांटना, जैसे कि जनसंख्या, क्षेत्रफल, आय की दूरी और जनसांख्यिकीय प्रदर्शन जैसे नियमों के आधार पर।
- 6.
प्वाइंट 6: केंद्र सरकार द्वारा लगाए गए सेस और सरचार्ज आमतौर पर विभाज्य पूल का हिस्सा *नहीं* होते हैं, जिससे राज्यों के साथ विवाद होता है।
- 7.
प्वाइंट 7: वित्त आयोग की सिफारिशें आमतौर पर केंद्र सरकार पर बाध्यकारी होती हैं, हालांकि कानूनी तौर पर अदालत में लागू नहीं की जा सकतीं।
- 8.
प्वाइंट 8: विभाज्य पूल अमीर और गरीब राज्यों के बीच वित्तीय असमानताओं को दूर करने में मदद करता है, जिससे समान विकास को बढ़ावा मिलता है।
- 9.
प्वाइंट 9: विभाज्य पूल का आकार सीधे देश के समग्र आर्थिक प्रदर्शन और टैक्स कलेक्शन की कुशलता से जुड़ा होता है।
- 10.
प्वाइंट 10: टैक्स कानूनों में बदलाव, जैसे कि GST की शुरुआत, विभाज्य पूल के ढांचे और आकार पर बहुत असर डाल सकता है।
- 11.
प्वाइंट 11: 16वें वित्त आयोग द्वारा प्रस्तावित हॉरिजॉन्टल डेवोल्यूशन के लिए GDP में राज्य के योगदान को एक मानदंड के रूप में शामिल करने का उद्देश्य समानता को दक्षता के साथ संतुलित करना है।
दृश्य सामग्री
Divisible Pool: Components and Implications
Mind map showing the components of the divisible pool and its implications for fiscal federalism.
Divisible Pool
- ●Components
- ●Vertical Devolution
- ●Horizontal Devolution
- ●Impact on States
हालिया विकास
7 विकासThe 15th Finance Commission submitted its report for the period 2021-26, recommending a vertical devolution of 41%.
The 16th Finance Commission, chaired by Dr. Arvind Panagariya, has submitted its report for the period 2026-31.
States have been demanding a larger share of the divisible pool, citing increased responsibilities and developmental needs.
There are ongoing debates about including cesses and surcharges in the divisible pool to increase States' revenue.
The introduction of GST has simplified the tax structure but also raised concerns about revenue losses for some States.
The 16th Finance Commission has added a new criterion of State's contribution to GDP for horizontal devolution.
The 16th Finance Commission suggests the Centre reduce reliance on cess and surcharge.
विभिन्न समाचारों में यह अवधारणा
1 विषयसामान्य प्रश्न
121. What is the Divisible Pool and its constitutional basis?
The Divisible Pool is the total tax revenue that the Central government shares with the State governments, as mandated by the Constitution of India. Article 270 provides the framework for this distribution.
परीक्षा युक्ति
Remember that Article 270 is the constitutional basis for the Divisible Pool.
2. What are the key provisions related to the Divisible Pool?
Key provisions include: * The Finance Commission recommends the principles governing the distribution. * Article 270 of the Constitution provides the legal basis. * The pool consists of taxes like personal income tax, corporation tax, CGST, and IGST. * Vertical devolution is the percentage allocated to States (41% recommended by the 15th Finance Commission). * Horizontal devolution is the distribution among States based on criteria like population and income distance.
- •The Finance Commission recommends the principles governing the distribution.
- •Article 270 of the Constitution provides the legal basis.
- •The pool consists of taxes like personal income tax, corporation tax, CGST, and IGST.
- •Vertical devolution is the percentage allocated to States (41% recommended by the 15th Finance Commission).
- •Horizontal devolution is the distribution among States based on criteria like population and income distance.
परीक्षा युक्ति
Focus on the role of the Finance Commission and Article 270.
3. How has the Divisible Pool evolved over time?
The concept of sharing tax revenue has been present since India's independence. The Constitution formalized the system in 1950 with Article 270. The first Finance Commission was established in 1951 to recommend the principles of devolution. Over time, the percentage of the divisible pool allocated to States has changed based on the recommendations of successive Finance Commissions.
परीक्षा युक्ति
Note the historical context starting from independence and the role of successive Finance Commissions.
4. What are frequently asked aspects of the Divisible Pool in the UPSC exam?
Questions frequently revolve around the Finance Commission, Centre-State financial relations, and fiscal federalism. Expect factual questions about Article 270 and the recommendations of recent Finance Commissions.
परीक्षा युक्ति
Prepare well on the Finance Commission's recommendations and their implications.
5. How does the Divisible Pool work in practice?
The Central government collects various taxes, including personal income tax, corporation tax, CGST, and IGST. A portion of these taxes, as determined by the Finance Commission's recommendations and Article 270, is then distributed to the State governments. This distribution aims to ensure States have adequate resources to fulfill their responsibilities.
6. What is the significance of the Divisible Pool in the Indian economy?
The Divisible Pool ensures that States have adequate resources to fulfill their responsibilities, reducing financial imbalances. It is a crucial mechanism for fiscal federalism, promoting balanced regional development and enabling States to invest in essential services like healthcare, education, and infrastructure.
7. What are the challenges in the implementation of the Divisible Pool?
Challenges include disagreements between the Centre and States over the share of the divisible pool, delays in the release of funds, and concerns about the criteria used for horizontal devolution. States often demand a larger share, citing increased responsibilities and developmental needs.
8. What reforms have been suggested for the Divisible Pool?
Suggested reforms include simplifying the tax structure, improving the efficiency of tax collection, and making the criteria for horizontal devolution more transparent and equitable. Some experts suggest giving States more autonomy in raising their own resources.
9. What is the difference between vertical and horizontal devolution in the context of the Divisible Pool?
Vertical devolution refers to the percentage of the divisible pool allocated to all States collectively. Horizontal devolution refers to the distribution of this share among the individual States based on criteria like population, area, and income distance.
10. What taxes are included in the Divisible Pool?
As per the concept, the Divisible Pool primarily consists of taxes like personal income tax, corporation tax, Central Goods and Services Tax (CGST), and Integrated Goods and Services Tax (IGST).
11. What is the role of the Finance Commission in the context of the Divisible Pool?
The Finance Commission, a constitutional body, recommends the principles for the distribution of the Divisible Pool between the Centre and the States. It is constituted every five years.
12. What are the recent developments related to the Divisible Pool?
Recent developments include the submission of reports by the 15th and 16th Finance Commissions for the periods 2021-26 and 2026-31, respectively. States continue to demand a larger share of the divisible pool.