ljQLo ;‹ Lotf

1. ljQLo ;‹Lotf –dfg axfb'/ aLs]

2. kl/rofTds • ljlwsf] zf;g( Rule of Law) :jzf;g(Self-ruled) ;fem]bf/Lo'Qmzf;g(Shared rule) Cooperative Federalism • :jfoQtf(Autonomy) sfo{s'zntf÷k|efjsfl/tf(Efficiency) Political FederalismFiscal Federalism Sharing Power Empowering People • ljQLo ;‹Lotf ;/sf/sfljleGgtxx?aLrljQLo ;DaGw :yfkgfug{ • ljQLo ;‹Lotf ;‹Lo PsfOx¿sfcf–cfˆgfljQLodfldnfx¿sf] Joj:yfkgsf] :jtGqtf;Fu ;DalGwtljifoxf] .

3. ljQLodfldnfsf] Joj:yfkgeGgfn] ;‹Lo PsfOx¿n] cf–cfˆgf > /fh:j(Revenue) > vr{ (Expenditure), / > C0fx¿ (Debts) nfO{ s;/L Joj:yfkgub{5g\ eGg] s'/f a'lemG5 .

4. s]Gb|Lotfsf] dfkg s]Gb|Lotfsf] cg'kft– s]Gb|Lo ;/sf/åf/f ul/g] k|ToIfvr{x?sf] cg'kft • k|mfG; M %(Ü • ci6«]lnof M %% Ü • ;+o'Qm /fHocd]l/sf M %) Ü • Sofgf8f M $@ Ü • :jL6\h/Nof08, a]lNhod / hd{gL M #)–$) Ü • ef/t, blIf0f clk|msf, :k]g, cli6«of, d]lS;sf] M $%–%% Ü • gfOh]l/of / a|flhn M ^) Ü • Ef]g]Ho'Pnf M &* Ü • dn]lzof M*$ Ü

5. ljleGg ;‹x¿df /fh:j ;Íng\ w]/}h;f] ;‹x¿df /fh:jsf] 7"nf] lx:;f (lion's share) ;‹Lo -txsf_ ;/sf/x¿n] g} ;Íng\ ug]{ ub{5g\ . • gfOh]l/of M ;Dk"0f{ /fh:jx¿sf] () Ü eGbf a9L • d]lS;sf], ?; / dn]lzof M em08} () Ü, • ch]{lG6gf, blIf0f clk|msf, ci6«]lnof, a]lNhod, a|flhn M &) b]lv *% Ü ;Dd • hd{gL, cli6«of, :k]g / ef/t M ^) b]lv ^% Ü • ;+o'Qm /fHocd]l/sf M s/La %% Ü • Sofgf8f M $& Ü • :jL6\h/Nof08 M $) Ü

7. ljs]Gb|Ls/0f– s]xL ;an kIfx¿ • :yfgLo txsf OR5f÷cfjZostf cg'?k k|:t't x'g ;/sf/nfO{ pGd'v u/fpg -:yfgLo efiffdf lzIff_ • cGt/–;/sf/L k|lt:kwf{nfO{ k|a4{g ug{ - ;/sf/L Psflwsf/x¿s} aLrdf klg æk|lt:kwf{Æ sf] cj:yf lgdf{0f x'G5 ._ • ;fj{hlgs If]qdf gf}nf] k|of]u - ;fj{hlgs If]qdf gf}nf l;h{gf÷cfljisf/sf nflu ;‹x¿ æ;fdflhs k|of]uzfnfÆ x'g] ub{5g\ _ • :yfgLo ;|f]t ;fwgx¿sf] clwstd pkof]u

8. ljs]Gb|Ls/0f– s]xLr'gf}tLx¿ • afXo÷ck|ToIf c;/x? M – -;lGgs6 csf]{ sfo{÷clwsf/ If]qdf kg]{ c;/sf] x]Ssf g/fvL s'g} Pp6f sfo{÷clwsf/ If]qcg'?k dfq sfd ubf{ To;n] ls Hofb} w]/} ls Hofb} yf]/} ;]jf pknAw u/fpg ;S5 _ • cfotgsf] cy{nfe (economies of scale ) –s]xL ;]jfx¿sf] k|ltkmn lglZrt ;Ldf;Dd a9\b} hfG5 – kl/df0f a9\g] ljlQs} cf};t nfut 36\g hfG5 _ • c;Ifd÷ck|efjsf/L -<_ s/ k|lt:kwf{ - Go"gtd s/ tf]Sg] xf]8afhL_ • ;dtfsf ;jfn

9. vr{sfclwsf/x¿sf] ljt/0f ;‹Lo > /fli6«o ;fj{hlgs ;]jfx¿ • j}b]lzs Jofkf/, k//fi6« dfldnf, /Iff, /fli6«o sfo{, Gofo, d'b|f k|fGtLo > k|fGtLo ;]jfx¿ • :jf:Yo, lzIff, -;dfh_ sNof0f, Gofo, k|fGtLo sfo{ :yfgLo > :yfgLo ;]jfx¿ :yfgLo txsf] lzIff, k|fylds :jf:Yo, :yfgLo ljsf;sf sfo{

10. ;/sf/sfsfd / txcg';f/ vr{sf] afF8kmfF8-Sofgf8f_

11. cg'bfg lsg lbg] < • ahf/sf c;kmntfx¿nfO{ ;Rofpg • nDaLo (Vertical) ljQLo c;Gt'ng x6fpg • lIftLhLo÷t];f]{ (Horizontal)ljQLo c;Gt'ng x6fpg • ;dfgLs/0fdfkm{t\ (Fiscal Equalization) • ;dk'/s sf]ifx?dfkm{t\(Matching Funds) • lg;t{ cg'bfgx¿dfkm{t\ (Unconditional Grants)

13. ;‹Lo /fh:jsf] If]q÷bfo/f (Revenue Regime) • ;‹Lo /fh:jsf] If]q Pj+ bfo/f ljz]if u/L pgLx?n] k|of]u ug]{ lgDg tLg j6f tTjx?af6 klxrfg ug{ ;lsG5 . • ;/sf/sf k|To]s txx?sf nflu cfˆg} ;|f]taf6 p7]sf] /fh:j • (Revenue from own source) • ;fem]bf/Lo'Qm /fh:j (Shared revenue) • ;‹Lo lgsf;f(Federal Transfers)

14. s/ nufpg] clwsf/sf] afF8kmfF8 /fh:jclwsf/;DaGwLk|fKt ;'emfj

18. /fh:j ;Íngsf] cj:yf )^#÷^$ • s"n /fh:j ?=&@=@* c/a • s/ /fh:j ?= %&=$# c/a • u}/–s/ ;|f]t ?= !$=*% c/a • eG;f/ dxz'n ?=!%=#$ c/a • Eof6 tyf cfo s/ ?= *=!! c/a • e"ld tyf btf{ z'Ns ?=@!=*) c/a

19. /fh:j ;Íngdf c;dfgtf • sf7df8f}+ $!=@ Ü • k;f{ @$=* Ü • df]/Ë, ?kGb]xL, / emfkf !$=@ Ü • nlntk'/ tyf cGo ^* lhNnfx¿ !$=* Ü

20. /fh:j ;Íngdfc;dfgtf=== • :yfgLo /fh:j nufot s"n /fh:j &^=*! c/a • /fli6«o /fh:j &@=@* c/a ($=! Ü • lhlj;x?!=^$ c/a @=! Ü • gu/kflnsfx¿ )=($ c/a !=@ Ü • uflj;x¿!=(% c/a@=%Ü

21. CLICK FOR TABLE k|fs[lts ;|f]t, cfly{s clwsf/ tyf /fh:j afF8kmfF8 ;ldltsf] tkm{af6 k|:t't d:of}bfdf cfwfl/t

22. :f+:yfut ;+/rgfsf] Joj:yf • /fli6«o k|fs[lts ;|f]t cfof]u • /fli6«o k|fs[lts ;|f]t cfof]usf] sfd st{Jo / clwsf/ • s_ jftfj/0f jf /fi6«sf] k|fs[lts ;|f]tsf] ;+/If0f ;Da4{g / lbuf] ;b'kof]u ug]{ u'?of]hgf Pj+ /0fgLlt to ug]{ . • v_ jftfj/0f jf k|fs[lts ;|f]t ;DaGwL nfesf] afF8kmfF8 nufotsf ljifox?df ljleGg txsf ;/sf/x? aLrdf p7\g ;Sg] ljjfbx?sf] lg?k0f ug]{ . • u_ jftfj/0f jf k|fs[lts ;|f]t ;DaGwdf cWoog, cg';Gwfg Pj+ ljZn]if0f u/L ;DalGwt lgsfonfO{ cfjZos lgb]{zg lbO{ To:tf ;+oGqn] u/]sf] sfdx?sf] lg/LIf0f Pj+ d"Nof+sg ug]{ .

23. :f+:yfut ;+/rgfsf] Joj:yf=== • /fli6«o ljQLo cfof]u • cfof]usf] sfd, st{Jo / clwsf/ b]xfo adf]lhd x'g]5 M • -!_ /fli6«o ;j{;+lrt sf]if tyf k|fb]lzs ;a{;+lrt sf]ifaf6 ;+3Lo, k|fb]lzs / :yfgLo ;/sf/aLr /fh:jsf] afF8kmfF8 ug]{ lj:t[t cfwf/ / ;+oGq to ug]{, • -@_ k|b]z / :yfgLo ;/sf/sf] ljQLo c;Gt'ngnfO{ sd ug{ z'q agfO{ ;dfgLs/0f cg'bfgsf] c+z l;kmfl/z ug]{, • -#_ k|b]z / :yfgLo ;/sf/nfO{ k|bfg ul/g] zzt{ cg'bfgsf] cfwf/ l;kmfl/z ug]{,

24. :f+:yfut ;+/rgfsf] Joj:yf=== • /fli6«o ljQLo cfof]u===== • -$_ k|fb]lzs / :yfgLo ;/sf/ aLr /fh:jsf] afF8kmfF8 ug]{ lj:t[t cfwf/ / ;+oGq to ug]{, • -%_;+3, k|fb]lzs / :yfgLo ;/sf/sf] vr{ lhDd]jf/L / /fh:j c;'nLdf ;'wf/ ug'{kg]{ pkfox?sf] l;kmfl/; ug]{, • -^_ ;dli6ut cfly{s ;"rsx?sf] ljZn]if0f u/L ;+3, k|fb]lzs / :yfgLo ;/sf/n] lng ;Sg] cfGtl/s C0fsf] l;kmfl/; ug]{, • -&_ ;+3 / k|fb]lzs ;/sf/sf] /fh:j afF8kmfF8 cfwf/sf] k'g/fjnf]sg u/L kl/dfh{gsf] l;kmfl/; ug]{, • -*_ ;+3 / /fHo tyf k|fb]lzs / :yfgLo lgsfo aLr /fh:jsf] afF8kmfF8 ;DaGwL ljjfbsf] lg?k0f ug]{,

25. ;xdlt x'g afFsL /x]sf a'Fbfx¿M • -s_ k|fs[lts ;|f]t / ;fwg dfly :yfgLo hgtfsf] cu|flwsf/ • -v_ vfB -;Dk|e'tf_ ;DaGwL xs • -u_ /fHon] j}1flgs÷qmflGtsf/L e"ld;'wf/ sfo{qmd nfu" ubf{ s'g} klg JolQm jf ;+:yfsf] xbjGbL eGbf a9L hldg sfg"g jdf]lhd clwu|x0f jf k|fKt ug{ ;Sg]5 . -d'cfAhf_

26. wGojfb