the horizontal tax devolution, the Fifteenth Finance Commission used UPSC PRELIMS 2023

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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?

        (a)   Only two

        (b)   Only three

        (c)   Only four

        (d)   All five

ANS.B

Horizontal Devolution Criteria

  • Population:
  • Area
  • Forest and Ecology
  • Income distance
  • Demographic Performance:
  • Tax Effort