Federal Government and Allocation of Taxing Powers under the Constitutions of India, Usa, Australia and Canada: a Comparative Study

Indian Journal on Jurisprudential Studies, Volume 1, Issue 2, 2020, available at: https://www.ijjslawjournal.com/post/federal-government-and-allocation-of-taxing-powers

12 Pages Posted: 28 Mar 2021 Last revised: 29 Mar 2021

See all articles by Jayanta Boruah

Jayanta Boruah

North-Eastern Hill University (NEHU)

Bandita Das

Independent

Date Written: August 1, 2020

Abstract

Australis, 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

Suggested Citation

Boruah, Jayanta and Das, Bandita, Federal Government and Allocation of Taxing Powers under the Constitutions of India, Usa, Australia and Canada: a Comparative Study (August 1, 2020). Indian Journal on Jurisprudential Studies, Volume 1, Issue 2, 2020, available at: https://www.ijjslawjournal.com/post/federal-government-and-allocation-of-taxing-powers, Available at SSRN: https://ssrn.com/abstract=3794706 or http://dx.doi.org/10.2139/ssrn.3794706

Jayanta Boruah (Contact Author)

North-Eastern Hill University (NEHU) ( email )

Meghalaya
India

Bandita Das

Independent

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