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Fiscal Decentralization in Pakistan: Past, Present and Future
[journal article]
Abstract
This paper offers a longitudinal appraisal of fiscal decentralization in Pakistan. The difference between federalism and decentralization is subtle, semantic, and hardly of any practical value but needs to be clarified nevertheless. The subject-matter is divided into five parts. The first part se... view more
This paper offers a longitudinal appraisal of fiscal decentralization in Pakistan. The difference between federalism and decentralization is subtle, semantic, and hardly of any practical value but needs to be clarified nevertheless. The subject-matter is divided into five parts. The first part sets the contemporary context as rationale for pursuing this research. It explains how, since the expiry of the 7th NFC in 2015, the constitutional imperative has been eclipsed by purportedly graver considerations to the resentment of provinces. The second part gives an overview of the theory of fiscal federalism so as to acquaint the reader with the definition of the concept. This will help understand the logic of decentralization and evaluate practice in light of theory. The third part draws on the gestation of federalism from 1947 to 1970. It recounts the approaches adopted by governments in the past when it came to this critical question, including the arrangements adopted to this effect. Part four gives an account of three major developments viz. the 1973 constitution, the 7th NFC Award and the monumental 18th Amendment – all three being the arrangements that govern fiscal decentralization to this day – it also includes an overview of the revenue-sharing formula used in other countries. Finally, part five briefly reviews the performance of the fiscal decentralization arrangement adopted in Pakistan. It ends with a set of research and policy recommendations, identifying the way forward for fiscal decentralization in Pakistan.... view less
Keywords
Pakistan; fiscal policy; federalism; decentralization; tax policy; historical development; South Asia
Classification
Public Finance
Free Keywords
fiscal administration; National Finance Commission; resources sharing; 18th Amendment
Document language
English
Publication Year
2018
Page/Pages
p. 357-372
Journal
Pakistan Administrative Review, 2 (2018) 4
ISSN
2521-0203
Status
Published Version; peer reviewed