Fiscal Federalism In Major Countries

Salient features in a few major

Federations i.e. Australia and
United States.
 Australia
- There are currently 6 States and 2 territories and
approximately 774 local governments.
- Commonwealth taxes- are income taxes on
individuals and business, sales tax, and taxes on
international trade.
- The states most important taxes are on payrolls,
financial and capital transactions, gambling, insurance,
and motor vehicles.
- Local government tax immovable property.
 In 1998, the commonwealth accounted
for:

- 68 percent of all public-

sector current revenues
- The States raised .28
percent
- Local Governments
collected around 4 percent
 The Australian Inter governmental
fiscal transfer system deal with
vertical fiscal imbalance and
horizontal fiscal imbalance between
the states through specific grants
specific purpose payments and block
grants (general revenue grants) from
the federal government to the States
and local government.
As pant of Australian Tax
reform of 2000, the federal
government introduced a
goods and services tax (GST)
or VAT.
- In Australia, the federal
government has retained the
exclusive power to tax
income. To ensure that the
tax system has a highly
degree of uniformity in tax
rates and tax bases.
The high transfer dependence
ratio has not led to fiscal
profligacy because there is a
remarkable on the need to
maintain fiscal discipline at
all levels of government.
Australia combine legally
mandated transparency with
rules and objectives for
deficits and dept levels.
The States do not have any rule that
prohibit them from running deficits.
There is, however, a broad
consensus that States should
maintain fiscal balance.
As pant of reforms the States are also required
To improve frequency and openness of their
financial reporting not only to permit
monitoring of their financial activities but
also to provide move reliable information to the
financial markets.
Fiscal F eder alism in t he
United Sta tes

The United States federal is highly

decentralized, and generally
regarded as an example of well
managed federal fiscal system.
- US composed of 50 states, 1
federal district and 87, 525 local
governments.
The constitution of the United States
allows the States to perform all
functions that are not expressly
reserved for the federal income and
do not violate the constitution.
Practice of Language Experience-
Language experience is not
limited to dictation. There are other
instructional components that are
par and parcel of the language
experience approach.
Dictation-
There are three phases to
dictation: recording the account, re
reading he account and drawing
words from accounts for word study .
The language experience approach
introduces children to reading
through dictated accounts.
Comprehension –
Comprehension is a crucial of
reading instruction. Any approach to
language arts does not include a
strong comprehension component
has an intolerable weakness.
Writing-
Writing is a fundamental
component of language experience.
It is an indispensable companion of
reading instruction.
Literature –based Individual Reading-
Individual reading on children self –
selecting books as the primary
reading material. Children read at
their own pace and keep record of
the books they have read.
Word Recognition
Spend 20 to 25 minutes a day on
word recognition activities and
continue until word recognition
fluency is achieved.
Talking and Listening
Oral and written are parallel
systems for communicating meaning.
Talking and listening sometimes get
short shift in language arts.
Arts , Drama and Music
Before children are capable of
recording their ideas through the
more abstract medium of print, they
are capable to represent their
impression of the world in the
concrete forms of arts, drama and
dance.
Sharing and Publishing-
Encourage publication and oral
sharing of writing. Sharing and
publishing experience are an
essential component of the language
experiences approach.

Mechanics; spelling; handwriting, and

punctuation-
Children need to experience the
writing process so they can draft,
revise and edit their writing, and in
the final stages, proofread for
miscues.
The Language Experience Approach
Recognizes that:
 Experience and language interact all the
time as a normal part of our lives.
 Most children bring the school ability to
use oral language. It is this language that
they teacher start with and process from;
 Errors in the use of language (i.e. not
using Standard English) need to be
overcome by allowing more practice in
talking, listening, writing, and reading.
 Correcting and giving advice is related to
the need of children to express themselves
effectively using real communication in a
non-threatening climate.
 The Language Experience Approach

 Can create situations in which talking, listening, writing, and reading

have purpose, relevance and meaning across all areas of the
curriculum.
 Is based on the concept that reading has the most meaning for
children when the materials being read are centered on their
experience and expressed in their language. It integrates the
teaching of reading with all other learning areas as children listen,
talk and write about personal experiences and ideas.
 Is part language development. Success depends on continued
language growth so that as children acquire greater facility with
language, they are able to make full use of it as an agent for wider
reading and learning. Exposure to many diverse situations that
involves listening, discussing, exploring, reading and writing
provides children with greater understanding of language that will
assist in interpreting print and expressing thought and feelings.
 LEA is especially an effective approach for beginning
readers because.
 Writing down student’s thought demonstrates that we think
their ideas, language, and experience that important.
 Transforming student’s spoken language into printing on a
page helps the new reader begin to understand the
relationship between oral language and written text.
 The reading text produced is familiar and meaningful to the
student. This familiarity helps new readers comprehend
what the are reading.
 Figuring out the words is easier because the reader know, in
general, what words is in the passage, the predictability of
what specific word comes next is high because we are using
the student’s own language.
 Having familiar text enhances comprehension and
decreases demands on reader’s attention. Thinking can be
focused on figuring out the word without losing the
meaning of what is being read.