Federal Government and allocation of Taxing Powers

under The Constitution of India, USA, Australia and Canada: A Comparative Study

Authors: Adv. Bandita Das, Gauhati High Court and Jayanta Boruah, Research Scholar, North-Eastern Hill University, Meghalaya, India



Australia, Canada, USA and India, all have adopted a Federal structure of government although with varying degrees but still in consistency with the provisions contained in each other’s Constitutions. Federal structure of government calls for division of Ruling power amongst two different sets of governments in the same country along with a demarcation between the powers of both the tiers of governments. And such division and demarcations are mostly provided in the Constitutions of the Federal countries and similarly the Constitutions of all the above-mentioned countries more or less provide for the same. Financial powers are also subject of distribution under the Federal structure of government. Such financial powers also include taxing powers of the government. Under each Federal government, distribution of taxing powers is also more or less provided in their Constitution itself. This paper will, therefore, make an analysis of the Constitutions of the above four Federal countries in order to have an understanding about the manner how taxing powers have been distributed amongst the different tiers of governments in all these countries for the purpose of having a better Corporate Governance.

Keywords: Constitution, Federalism, Governments, Financial Relations, Taxation


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