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The Constitution of Nepal as Federal Democratic Republic was promulgated on September 20, 2015 by the second CA. The primary objective of this study is to review the modality presented in the new constitution on the natural resources, economic rights and revenue allocation. The study finds that the fiscal decentralization initiatives have not been successful in minimizing the political, social, economic, regional and ethnic inequalities inherent for nearly 240 years of a unitary system of governance in Nepal. The study recommends that VAT and income taxes will have to be collected concurrently at both the central and sub-national levels. Other taxes including excise duties will have to be collected by the sub-national governments which will support the expenditure responsibilities of the subnational governments adequately in federal Nepal. Intergovernmental transfer modality has to be included in the constitution. National Natural Resources and Fiscal Commission (NNRFC) have been constituted at the central level to make national level development plans and to make recommendations for additional grants and loans. A State Planning Commission (SPC) and a State Fiscal Commission (SFC) can be established in each state to prepare state development plans and to deal with the transfers to be made to local bodies. | FISCAL FEDERALISM MODEL IN NEPAL AN ANALYTICAL STUDY R.K. Shah ABSTRACT The Constitution of Nepal as Federal Democratic Republic was promulgated on September 20 2015 by the second CA. The primary objective of this study is to review the modality presented in the new constitution on the natural resources economic rights and revenue allocation. The study finds that the fiscal decentralization initiatives have not been successful in minimizing the political social economic regional and ethnic inequalities inherent for nearly 240 years of a unitary system of governance in Nepal. The study recommends that VAT and income taxes will have to be collected concurrently at both the central and sub-national levels. Other taxes including excise duties will have to be collected by the sub-national governments which will support the expenditure responsibilities of the subnational governments adequately in federal Nepal. Intergovernmental transfer modality has to be included in the constitution. National Natural Resources and Fiscal Commission NNRFC have been constituted at the central level to make national level development plans and to make recommendations for additional grants and loans. A State Planning Commission SPC and a State Fiscal Commission SFC can be established in each state to prepare state development plans and to deal with the transfers to be made to local bodies. Key Words Fiscal decentralization Fiscal federalism Constituent assembly Expenditure assignment Revenue assignment Local government Inter-governmental fiscal transfer fiscal gap. introduction Fiscal Decentralization Fiscal decentralization is the transfer of expenditure responsibility and assignments in generating revenue to the lower levels of governments. It is the granting of independence or autonomy to the local governments. It is the mechanism of sharing fiscal resources amongthe different tiers ofthe government. Fiscal decentralization involves transferring expenditure and revenue responsibilities
