Friday, February 8, 2019

Protecting federal autonomy and Safeguard interests of states : Vanam Jwala Narasimha Rao


Protecting Federal Autonomy
and
Safeguard interests of states
Vanam Jwala Narasimha Rao
Millennium Post, New Delhi (08-02-2019)
Telangana Today (11-02-2019)

The Fifteenth Finance Commission of India, whose recommendations will come into effect from April 1, 2020 to March 31, 2025, will be visiting the state from February 18 to February 20, to have discussions with Chief Minister and top officials of state Finance Department ostensibly to decide on state’s requirement of devolution of funds. To what extent state’s requirements are really taken into consideration and met on various aspects is however an unanswered question. In reality it has to play a crucial role in Indian federal system and should usher in a new era of need based fiscal federalism. For five years the state’s financial and economic conditions as well as fiscal plans will be richly influenced by the recommendations of 15th Finance Commission.

It is time that the Finance Commission thinks of leveraging the Indian Economy and changes its role in such a way that its functioning is not a mere routine affair. Despite different Governments at the National and State Level since independence, there has not been a qualitative change in the approach of Finance Commission. It’s high time that the Commission introspects on this. The people are in an agitating mood as they are totally disappointed with the policies of Union Governments lead by either BJP or Congress Party that were in power alternately. The two political systems have miserably failed the nation.

            The broad fiscal policy lies with the Government of India. Whatever they are supposed to devolve, they have instead centralized. As suggested by CM in a meeting of NITI Ayog, the centre should not come in the way of growing states. The growth of the state should be considered as the growth of country. Disincentivising growing states is not a healthy practice. It’s alright if the poor states are helped but the states which provide maximum income to the country are also to be equally encouraged.

            Share in the tax devolution to the states whose percapita income is higher, is reduced, by labelling them as rich states. For instance, for Telangana state which has a surplus budget, the Finance Commission decided to give 2.4375% of share in the tax devolution, whereas for AP the devolution has been put at 4.305%. Accordingly Telangana in 2018-19 financial year got Rs. 18,560 Crores where as AP benefited with Rs. 32,787 Crores. This would continue even in 2019-20 financial year also. Telangana will get Rs. 20,583 Crores and AP will get Rs. 36,360 Crores. The northern state of Uttara Pradesh gets much higher at Rs. 1,15,682 crores. Even if we take the percapita tax devolution in to consideration Telangana’s will be much lower than that of AP. This means, Telangana which is one among the five-six states that contribute maximum income to the country is not getting its due share in the tax devolution.

Even for meager funds lots of conditions are imposed by the center. The fiscal relationship that should exist between union government and state government is conspicuously absent. Its unfortunate that the policies of devolution is in a manner of dishonoring state governments and states’ powers than respecting their views.


The role of the Finance Commission with specific reference to its visits to states with pre-occupied notions needs to be reformed. They come with pre-occupied designs and Terms of Reference (ToR) which in fact should be done after they complete their visit, discuss with state governments and take their views. The ToR, however, are listed in the Presidential Order appointing the Commission. The Commission of course has no role in the framing of the ToR. In fact the core functions of the Finance Commission are listed out in article 280 of the Constitution and they are reproduced verbatim in the ToR. What is a matter of concern is ToR stipulates certain considerations to be taken into account while making its recommendations and a number of other matters are referred to the Commission in the interest of sound finance. The considerations are invariably biased in favour of the Center. Its better if the Finance Commission becomes a policy formulating body than a mere recommendatory institution. Devolution is the right of the states. Lot of diversity is there with reference to states’ requirements.

The Finance Commission to be appointed once in five years, as an autonomous body, was first established by the President of India on 22nd November 1951 under Article 280 of the Constitution. The commission consisting of a Chairman and four other members is constituted to make recommendations to the president about the distribution of the net proceeds of taxes between the Union and States and also the allocation of the same among the States themselves. It is also under the domain of the Finance Commission to define the financial relations between the Union and the States. The President lays the recommendations of the Finance Commission before each House of the Parliament. As of now there have been fifteen finance commissions. The recent one-the 15th Finance Commission was constituted in November 2017 and is chaired by NK Singh, a former member of the planning commission and a retired IAS officer.


The Finance Commission also determines the principles of governing the grants in aids of the revenues of states out of the consolidated fund of India. It also distributes proceeds of Income-tax between the union and the states. But taxes on the payments of the central government are attributable only to the union territories. It makes recommendations to the President of India as to the measures needed to augment the fund of a state to supplement the resources of the Panchayats and Municipalities in the state on the basis of recommendations made by the finance commission of the state.

It is however desirable that the Finance Commissions mainly focuses on the financial relations between the State government and the Central government. These recommendations are expected in such a way that it ensures a progressive increase in the share of the state governments in the proceeds of the income tax. They should also recommend for increase gradually the amount of grants-in-aids to be given to the states. If this is done systematically it would have resulted in considerable degree of financial autonomy of states for the proper functioning of the cooperative federation. In addition to the Constitutional provisions, to bridge the fiscal gap between the Centre and the States as well as ways and means of sharing resources between the Union and States, the Finance Commission is expected to serve as an institutional framework to facilitate Centre-State Transfers.

The mandate of the present Finance Commission as defined in the ToR covers to recommend a fiscal consolidation roadmap for sound fiscal management; assess the impact of Goods and Service Tax (GST) on finances of the Centre and States; review the need for revenue deficit grants to states; review the need to increase in tax devolution of the 14th Finance Commission; review conditions on state borrowings; providing performance based incentives to states etc. among others. What is of concern is that the 15th Commission has been asked to look into the impact of higher tax devolution recommended by the 14th Finance Commission.

Incidentally, right from the first Chairman of the first Finance Commission, till today, more than half of them were the politicians belonging to the ruling party that was in power at the centre. Even the Chairman of the 15th Finance Commission, NK Singh too became a Rajya Sabha Member after retirement and has been a senior member of BJP.

What else can we except from them except safeguarding interests of the party in power. The Finance Commission should not give scope to such doubts. Let us hope that the 15th Finance Commission thinks in this direction and will not do any injustice to states. And hence, it’s time that the style of Finance Commission transforms and reforms.

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