Art. 177 · Part 14
Financial Procedure in Province
प्रदेश वित्तीय कार्यविधि
Original Text
No tax shall be levied or collected by the Provincial Government except in accordance with provincial law. Provincial financial procedures mirror the federal model.
💡 Plain Language Explanation
\'No taxation without representation\' applies at the provincial level too. Provincial governments cannot collect taxes without a law passed by the Provincial Assembly. Provincial budgets must be approved by the assembly. The same financial accountability rules that apply to the federal government apply to provinces.
🇳🇵 नेपाली व्याख्या
प्रदेश सरकारले प्रदेश कानुनबिना कर उठाउन सक्दैन। प्रदेश बजेट सभाबाट स्वीकृत हुनुपर्छ।
✅ Strengths
Democratic control of provincial finances — essential for fiscal accountability.
⚠️ Concerns
Provinces have very limited tax bases; most revenue comes from federal transfers, not own taxes.