Fiscal federalism

Fiscal federalism

Bachelor of Business Studies (BBS) — Second Year

Subject: Macroeconomics for Business (MGT 209)

Unit 8: Government Finance

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of fiscal federalism.
• Explain the economic model or issue, identify its assumptions and interpret the relevant diagrams, calculations or dated evidence.

Curriculum Scope

• Concepts and components
• Nepalese practice

Detailed Microsyllabus

1. Fiscal federalism

   1. Assignment of spending and revenue responsibilities.
   2. Transfers and intergovernmental coordination.
   3. Accountability across government levels.

2. Nepalese practice

   1. Identify federal, provincial and local arrangements in official materials.
   2. Examine revenue sharing and transfers at a conceptual level.
   3. Use dated evidence and the applicable institutional framework.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 24-26.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Nepalese current-status discussions should identify the reporting period and use dated official publications, such as Nepal Rastra Bank reports, rather than undated figures.