Unit 4: Constitutional Framework of Fiscal Law
4.1 Constitutional Framework of Federal level
The federation’s fiscal powers: the exclusive faces (Sch 5’s verified frame): the national taxes (the income tax (the pan-Nepal faces), the VAT, the customs, the excise, the corporation tax); the money-and-currency (the NRB’s frame); the national debt; the international-finance faces; the parliamentary machinery: the budget’s presentation (the Finance Minister’s annual statement — the House’s procedure (the budget-session discipline)); the Finance Bill-and-Appropriation Bill’s passage (the tax-and-spend’s twin authorisations); the money-bill’s special procedure; the accounts-and-audit (the AG’s constitutional place — the Art 240-ish verified frame; the Public Accounts Committee’s scrutiny (the LAW5605-U8.4 companion)).
4.2 Constitutional Framework of State level
The provinces’ fiscal frame: the exclusive list (Sch 6): the provincial taxes (the service-fees, the entertainment-tax-and-the provincial excise faces, the motor-vehicle tax’s shared lore); the concurrent faces (Sch 7: the VAT-and-income-tax sharing; the tourism’s fees); the provincial budget’s machinery (the assembly’s appropriation; the Finance-and-Appropriation Bills’ provincial passage); the provincial borrowing (the IGFA’s limits — the NNRFC’s recommendation); the provincial-and-local transfers (the province’s own distribution to its locals).
4.3 Constitutional Framework of Local level
The local’s fiscal frame: the local list (Sch 8): the property-and-land taxes (the house-rent, the land-revenue’s transformed faces), the business tax’s local lore, the fees-and-fines; the Sch 9 concurrent faces (the VAT-and-excise sharing; the royalty sharing); the Local Government Operation Act 2074’s detail (the local budget’s machinery: the assembly’s passage; the integrated-records); the local borrowing (the NNRFC-recommended limits); the local’s fiscal autonomy (the constitution’s protection (the local’s institutional independence — the Local Governance course’s companion)).
4.4 Relationship between Fiscal Law Directive Principle and State Policies
The directives’ fiscal face (the Art 50-51’s verified neighbourhood): the social-justice-and-development directives (the 51(g)-type environment-development faces (the verified citation); the 51’s economic faces) — the fiscal law’s duty to serve them (the tax’s redistributive design; the expenditure’s social priorities); the directives’ non-justiciability (the Art 55’s verified rule — the political-and-moral force (the exam’s classic: the welfare-state’s fiscal promise vs the court’s non-enforcement)); the interaction (the budget-as-directive-implementation (the social-sector allocations’ defence); the progressive-realisation’s fiscal honesty (the resourced-promises’ discipline)).
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