الفيدرالية المالية و أثرها على قسمة و تخصيص الموارد بين مستويات الحكم : (من منظور التجربة السودانية و بعض التجارب العالمية الأخرى)‎ 1991- 2009 م

الملخص EN

The principle or the concept of fiscal federalism depends on the basis of allocating and determining resources and revenues to several levels of governments ( Federal governments and states or regions).

In order to give self- dependent to several states.

This financial self-dependent can not stand against harmony and co ordination between several parts of federal states.

Self revenues mean the revenues that are collected by different levels of governments according to powers and constitutional arrangements.

as the constitution gives very wide authorities to states to collect taxes and different revenues.

The government s in federal systems adopt many mechanisms to obtain the purpose and goal of re distributing resources and wealth and they can be mentioned as follows:- Firstly: the federal government shares taxable revenues with states or several parts of governments Secondly: Through making inter governmental fiscal transfers Thirdly: through giving conditional and nonconditional grants to states.

Federal governments can take all the sources of revenues wither they are taxable revenues or non taxable revenues in their hand and control which the other parts of the government can earn only very less revenues and income There are tow types of distributing and allocating resources they are vertical and horizontal distribution or allocation of resources the process of vertical distribution of resources means sharing of revenues between central government and states while horizontal distribution means the process of re-distributing revenues which has fixed by vertical distribution again between the states themselves and this distribution takes place according to criteria adopted internationally and locally.

Vertical and horizontal imbalances is the main function for the government of federal state and it can be considered as the real practice of fiscal federalism so that several governments of federal state can offer and satisfy social services equally among the whole citizens or people.