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  • National Finance Commission

    National Finance Commission


    1. Introduction----1
    2. Historical Perspective ----2
    • Pre-independence Revenue Sharing (Niemeyer Award)---- 3
    • Post-independence Revenue Sharing (Raisman Award)--- 3
    • Revenue Sharing under One Unit ----3
    • Financial Arrangements in the 1973 Constitution ----4

    3. Development of NFC Awards over Time -----11
    4. Conclusion and Recommendations-----17
    Annexures ---- 19
    References ----21

    List of Tables
    Table 1. Provincial Share in the 1970 Award---- 4
    Table 2. Provincial Share According to the 1974 NFC Award ----5
    Table 3. Provincial Share, 1979 Award ----5
    Table 4. Provincial Share, 1990 Award ----7
    Table 5. Special Annual Grant to Provinces in 4th NFC, 1990 ----7
    Table 6. Matching Grants under the 1996 Award ----8
    Table 7. Percentage Provincial Share, 1996 Award ----8
    Table 8. Special Annual Grant to Provinces in the 5th NFC Award ----9
    Table 9. Percentage Provincial Share, 2006 Award ----10
    Table 10. Special Grants to Provinces under the 2006 Award ----10
    Table 11. Revenue Assignments among the Federal and Provincial Government ----16

    List of Figures
    Figure 1. Provincial Shares in Different Years ----10
    Figure 2. Straight Transfers to Provinces ----11
    Figure 3. NFC over Time ----13
    Figure 4. Year-wise Allocation among Provinces ----13
    Figure 5. Real GDP per Capita, Provinces ----14
    Figure 6. Federal/Provincial Tax Revenues over Time ----16
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