试论印度的联邦财政分税制  

ON THE FISCAL SYSTEM OF TAX DIVISION OF THE INDIAN UNION

作　　者：文富德 

出　　处：《南亚研究季刊》1995年第1期22-34,3,共14页South Asian Studies Quarterly

摘　　要：试论印度的联邦财政分税制文富德ＯＮＴＨＥＦＩＳＣＡＬＳＹＳＴＥＭＯＦＴＡＸＤＩＶＩＳＩＯＮＯＦＴＨＥＩＮＤＩＡＮＵＮＩＯＮ￥ＷｅｎＦｕＤｅＴｈｉｓａｒｔｉｃｌｅｍａｋｅｓａｎａｌｌ－ａｒｏｕｎｄｏｂｓｅｒｖａｔｉｏｎｏｎｔｈｅｈｉｓｔｏｒｙｏｆｔｈｅ...This article makes an all-around observation on the history of the fiscal system of taxdivision of the indion Union and the important role the Financial Commission has played inbringing into being this fisclal system and then takes a dlalectic analysis of the role the fis-cal system of tax division plays in the socio-economic development of India.

关 键 词：财政委员会 中央政府 印度经济 分税制 财政收入 货物税 所得税 财政援助 委员会建议 财政关系 

分 类 号：F813.51[经济管理—财政学]