LE DEFIT DU FEDERALISME FISCAL DANS L'EXERCICE DU POUVOIR DE DEPENSER
AbstractThe spending power has been known as the power of the federal government to spend money for subject matters that are not necessarily related to its constitutional jurisdiction. In a federal state which is characterized by the division of power, this may appear as a contradiction of the fundamental principle. However, the spending power is in fact well known in most federal states, including Canada as it developed as an essential tool in fiscal policy. It gives important benefits to the operations of the government by allowing enhanced flexibility of financial means and integration of our tax system. Its legal base, which is critical in determining its purposes and object, should be analysed in the light of modern principles of political economy . The author reviews and analyses existing theories and proposes that, contrary to certain theories, the legal basis of the federal spending power is so strong that it should be defined in order to facilitate and to control its use. There is no doubt that the spending power should be preserved and recognized ill the Constitution in order to insure that it serves the purposes of cooperative federalism.
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