निम्नलिखित पर विचार कीजिए :
1. जनसांख्यिकीय निष्पादन
2. वन और पारिस्थितिकी
3. शासन सुधार
4. स्थिर सरकार
5. कर एवं राजकोषीय प्रयास
समस्तर कर-अवक्रमण के लिए पंद्रहवें वित्त आयोग ने उपर्युक्त में से कितने को जनसंख्या क्षेत्रफल और आय के अंतर के अलावा निकष के रूप में प्रयुक्त किया?
सही उत्तर (B) Only three है।
व्याख्या:
Statement 1 is correct: Demographic performance evaluates population-related factors such as population growth rate, demographic composition, and demographic trends over time. The 15th Finance Commission based its recommendations on 2011 population data and assigned a higher score to states with lower fertility rates under this criterion. The commission allocated 12.5% weightage to Demographic Performance in its formula for horizontal tax devolution. Statement 2 is correct: Forest and Ecology assess environmental factors, including forest conservation, biodiversity preservation, and ecological balance. This criterion is measured based on the proportion of dense forest within a state relative to the total dense forest across all states. The 15th Finance Commission allocated 10% weightage to Forest and Ecology in its tax devolution formula. Statement 3 is incorrect: Governance reforms refer to measures aimed at enhancing government efficiency, transparency, and public service delivery. However, the 15th Finance Commission did not include Governance Reforms as a criterion for horizontal tax devolution, making this statement incorrect. Statement 4 is incorrect: Stable government refers to political stability and continuity of governance. While political stability is an essential factor for economic and administrative efficiency, it was not explicitly considered as a criterion for horizontal tax devolution by the 15th Finance Commission. Statement 5 is correct: Tax and fiscal efforts assess a state’s efficiency in tax collection and fiscal management. This metric is designed to reward states that demonstrate better tax collection efficiency. It is calculated as the ratio of the average per capita own tax revenue to the average per capita state GDP over the three-year period from 2016-17 to 2018-19. The 15th Finance Commission assigned a 2.5% weightage to Tax and Fiscal Efforts in its tax devolution formula.
In English (Question & Model Answer)
Consider the following:
1. Demographic performance
2. Forest and ecology
3. Governance reforms
4. Stable government
5. Tax and fiscal efforts
For the horizontal tax devolution, the Fifteenth Finance Commission used how many of the above as criteria other than population area and income distance?
The correct answer is (B) Only three.
Explanation:
Statement 1 is correct: Demographic performance evaluates population-related factors such as population growth rate, demographic composition, and demographic trends over time. The 15th Finance Commission based its recommendations on 2011 population data and assigned a higher score to states with lower fertility rates under this criterion. The commission allocated 12.5% weightage to Demographic Performance in its formula for horizontal tax devolution. Statement 2 is correct: Forest and Ecology assess environmental factors, including forest conservation, biodiversity preservation, and ecological balance. This criterion is measured based on the proportion of dense forest within a state relative to the total dense forest across all states. The 15th Finance Commission allocated 10% weightage to Forest and Ecology in its tax devolution formula. Statement 3 is incorrect: Governance reforms refer to measures aimed at enhancing government efficiency, transparency, and public service delivery. However, the 15th Finance Commission did not include Governance Reforms as a criterion for horizontal tax devolution, making this statement incorrect. Statement 4 is incorrect: Stable government refers to political stability and continuity of governance. While political stability is an essential factor for economic and administrative efficiency, it was not explicitly considered as a criterion for horizontal tax devolution by the 15th Finance Commission. Statement 5 is correct: Tax and fiscal efforts assess a state’s efficiency in tax collection and fiscal management. This metric is designed to reward states that demonstrate better tax collection efficiency. It is calculated as the ratio of the average per capita own tax revenue to the average per capita state GDP over the three-year period from 2016-17 to 2018-19. The 15th Finance Commission assigned a 2.5% weightage to Tax and Fiscal Efforts in its tax devolution formula.