The purpose of this paper is to review literature regarding fiscal relationships to determine common themes and opinions, and to provide further review of arguments for change. The elements of fiscal relationships which are examined are accountability, governance, tax and non-tax revenues and data exchange.

The author suggests that there are six features which must be evident in fiscal relationships for success. Fiscal relationships must be functional, contextual, measurable, flexible but certain, resourced and be based on mutual respect and benefit.

The paper also reviews how fiscal relationships can support self-government, and the steps necessary for planning a new self-government initiative.

An annotated bibliography is included which reviews sixty-seven papers and texts on the subject of fiscal relations.

• Executive Summary
• 1.0  Introduction
• 2.0  What is the Current Body of Literature
• 3.0  What Common Themes, Objectives and Opinions Can be Found?
• 4.0  What Arguments and Comments are Found in the Literature?
• 4.1  What does the literature say about accountability?
• 4.2  What does the literature say about tax and non-tax own source revenues?
• 4.3  What does the literature say about data exchange?
• 4.4  What does the literature say about governance?
• 5.0  How do Different Authors and Sources Prescribe the Fiscal Relationship to Change Between First Nations and the Federal Government?
• 6.0  Does the Literature Develop Arguments About How Fiscal Relationships Would Best Support Self-Government? If so, what are these Arguments?
• 7.0  Summary - Planning Ahead
• Bibliography

Published under the authority of the
Minister of Indian Affairs and
Northern Development
Ottawa, 2002
www.ainc-inac.gc.ca

QS-7039-000-EE-A1
Catalogue No. 2-222/2002E
ISBN 0-662-32683-0

^©  Minister of Public Works and Government Services Canada

Review of Literature on Fiscal Relationships (PDF 404 Kb) in PDF format.

Accessibility Notice

To read the electronic version of a document in PDF format, you will need to use Acrobat Reader. You can download and install the free reader from the Internet Website of Adobe Systems Incorporated.

Please visit Access Adobe to help make PDF files accessible to screen reading utilities. These tools convert Adobe PDF documents into HTML or ASCII text which can then be read by a number of common screen reading programs that synthesize text as audible speech.

Back