SS

SURAMYA SHARMAAIR 359· 2025

Question Q.14GS2GS2

How is the 'vertical' and 'horizontal' devolution of taxes to the states decided? Highlighting the concerns raised by some states regarding the devolution of taxes, suggest corrective measures.

Open scan (p.32)

Main Body

In India's system of asymmetric federalism, devolution of taxes is a key aspect considering the spatial needs and requirements of federal units. Vertical Devolution of Taxes: 1) Recommendation of Finance Commission constituted for the purpose (Art 280). 2) Constitutional grants – general and statutory (Article 275, 274). 3) Formula of GST Councils for IGST. Horizontal Devolution: 1) Based on Finance Commission formula eg. 15th FC: → Income Distance → Population → Demographic indicator → Government parameters, etc.

Concerns raised by states: 1) No dearth of taking population control misuse eg: Tamil Nadu, Kerala. 2) Reduced vertical devolution (42% → 41%) is 15th FC. 3) Nature of funds is tied and conditional → funds financial autonomy over centralization eg: Some states form norms. 4) Delay in release of funds eg: GST compensation case delays. 5) Inadequate funds devolved eg: Uttar Pradesh (high population) Thus a need for corrective measures:

Corrective Measures: 1) Empowerment of local bodies in taxation and finances eg: Municipal bonds, dues, increase. 2) Re-calculation of formula of Finance Commission → account for population misuse. 3) Untied unified funds in devolution (IInd ARC). 4) Decide on exempted products in GST → GST to raise taxable pool eg: elect diesel, petrol, etc. 5) Collaboration discussion → more state involvement. Finance is key for efficient governance; thus collective strategy (top down, bottom up) must be incorporated for 'Amrit Kaal'.

— SURAMYA SHARMA · AIR 359

228 words1 paragraphs

Conclusion

Finance is key for efficient governance; thus collective strategy (top down, bottom up) must be incorporated for 'Amrit Kaal'.

19 words

Diagram

A map showing coordinates indicators with notations for high income, better utilities, low obsolution (low)

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Topper

SURAMYA SHARMA

AIR 3592025

Subject & Paper

GS2GS2

Topic

Federal Structure - Functions, Responsibilities, Devolution of Powers and Finances

Centre-State Financial Relations

Devolution of Taxes

Writing Stats

247

Total words

1

Paragraphs

analytical

Tone

Linked PYQ

5. Answer the questions that follow this passage : 10x5=50 It is worth attempting some head-on thoughts about 'meaning'. Confronted with passages of text you may sometimes face a choice between leading questions : 'what does it mean' versus 'how does it work'. It will be evident that words and phrases carry lexical meanings, sometimes in multiple array of possible signifying activities, sometimes also echoing other literary or historical usage. It will be evident too that what words mean is a different question from what a text-passage means; or what are the meanings at work in a whole literary composition, its thematic conflicts and developments and layers of interpretation. Also a further complication arises when we speak of what a person means, of his or her intention to be understood in a certain way, through speech or action; thus concerning Cordelia's silence in King Lear we may ask two slightly but importantly different questions : what does her silence mean, and what does she mean by her silence. In drama, these issues can be especially acute : what a particular speech 'means' will vary amongst its onstage auditors, some of whom may be more inward than others with part hidden purposes; and for the larger audience an initial array of distinct possible or probable meanings may be modified in retrospect by later disclosures or the 'dramatic irony' of subsequent events. It is fairly unlikely that questions of the playwright's own meaning or meaning-intention will feature strongly in this interplay of interpretation, though the choice of topic may indicate certain possible motives in the context of the times. Where personal character is represented as a focus for point-of-view interaction, as in narrative fiction, again what is meant may be an aspect of what this person means, in speech and action, or what this person is capable of successfully wishing to mean, depending on self-knowledge and expressed in the sense of actions consequentially undertaken, such actions then interpreted by others from differing viewpoints along significantly divergent lines. The resulting social complex of behavior, and the novelist's construction of an extended meaning-process in many strands, give the reader much work for imaginative and emotional intelligence, for sympathy tempered by judgment. Linguists and philosophers of language, and even lawyers, sometimes speak of 'plain sense', normative or 'ordinary-language' meaning; but students of literature know well that literary language is not ordinary, even when it adopts for stylistic purposes the speech patterns of natural utterance. Patterns of symbolism or constructed allegory, especially in pre-modern works, or tragic foreclosure in tightly plotted drama, may also require us to read for the sense of the design along more or less genre-specific lines of construal, just as earlier communities once read the pattern of daily events in terms of a directing providence. Both grammar and syntax inflect the stylistic pitch and meaning-effects of writing, and formal devices like prosody and meter and figuration will alert the reader to further aspects of meaning carried by structure and form—bringing into view what may be meant by 'carried' in this context. Richness of meaning may challenge or even defeat coherence of design; or it may reveal ordered depths of multiple significance (polysemy, ambiguity), or layers of structure and structure-echo, so that successive readings and succeeding generations of readers can discover constantly new insights and rewards. (a) What possible meanings exist beyond mere lexical meaning? (b) How differently significant are the two questions concerning Cordelia's silence in King Lear? (c) What special meaning to a speech does 'dramatic irony' give? (d) In what way is the meaning of a character's utterance limited and limiting in narrative fiction? (e) Explain the phrase 'the sense of the design'.

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