POLI 101 Study Guide - Midterm Guide: Constitutional Basis Of Taxation In Australia, Indirect Tax, Direct Tax
10 Dec 2018
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A system in which all sovereign authority of the state resides resides in one governing body - the national government. A system in which authority is constitutionally divided between two levels of government. Neither level can be undressed as having sovereign authority. Section of the constitution act of 1867 which established the executive legislative jurisdictions of the federal government. Section of the constitution act of 1867 which established the executive legislative jurisdictions of the provincial governments. An elaborate web of financial relations between the federal and provincial governments. It is a result of the provincial government being unable to fund programs within their jurisdiction. Can be divided into 3 distinct branches: taxation, federal spending power and equalization payments. The systems in which government can collect revenue. The federal government can raise money by any mode or system of taxation . Provincial governments on the other hand are very limited in their ability to collect tax.
