Documenti di Didattica
Documenti di Professioni
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of The
Rural
Local Bodies
and responsibility
Adequacy and elasticity
Integration and coordination
Public accountability
Simplicity
Effective personnel management
Fiscal access
Tax
Revenue:
Every unit of Panchayati Raj is empowered to impose obligatory or discretionary
taxes under the authority of law.
These are the following:
Chula or House Tax
Local rate
Tax on profession or trade, or employment
Tax on animals and vehicles.
Pilgrimage Tax
Tax on public entertainments
Toll (on new bridges)
Lighting Tax
Water Tax
Non-Tax
Revenue:
The non-tax revenue of Panchayati Raj consists of:
a) fees at fairs, agricultural shows etc.,
b) fees for use or benefits derived from public hospitals, dispensaries, markets etc.,
c) licence fees
d) Judicial fines .
e) remunerative assets
f) rents and profits accruing from property vested in or managed by Panchayati Raj
Institutions and
g) income from trusts, endowments, gifts.
Grants-In-Aid:
In all the States, the Panchayati Raj Institutions depend heavily upon the grants from
the state governments. Grants-in-aid given by the States are ad hoc and
discretionary in nature depending largely on the availability of funds with the States.
broadly be divided into two categories-general purpose grant and specific purpose
grant. The former is released to Panchayati Raj Institutions to meet their general
expenditure. The latter grant is earmarked for certain specific purposes such as water
supply, flush type latrines, sewerage system etc.
Loans:
Panchayati Raj Institutions raise loans to meet the capital expenditure involved in
satisfying the increasing local needs which are developmental in character. In India,
local borrowings are regulated by an All-India Act known as the Local Authorities
Loan Act of 1914. The State governments may impose different forms of restrictions
on Panchayati Raj Institutions to raise loans which vary from State to State.