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Topic Tax devolution
Asked 6 times across 3 UPSC exams over 1 years (2024–2025), peaking in 2024.
Key insights
- Most tested in CAPF — 3 of 6 PYQs
- First appeared in CAPF 2024 — 1 years before CSE 2025 (allied exams preview CSE)
- Most asked in 2024
- Recurs across 2 years (2024–2025)
How it travelled across exams
First appearance in each exam — the same idea, reframed.
CAPF 2024 → CDS 2024 → CSE 2025
How the concept evolved
Rising — more than half its appearances (6 of 6) are since 2016.
Related concepts
Ideas UPSC tests alongside this one — keep exploring.
Sample questions
You've seen the pattern — here are a few of the actual PYQs.
CSE2025
Which of the following statements with regard to recommendations of the 15th Finance Commission of India are correct?
- It has recommended grants of ₹ 4,800 crores from the year 2022–23 to the year 2025–26 for incentivizing States to enhance educational outcomes
- It recommends that the net proceeds of Union taxes are to be shared with States
- It reintroduced tax effort criteria to reward fiscal performance
- It reintroduced fiscal capacity criteria to reward fiscal performance
Select the correct answer using the code given below.
- A I, II and III
- B II, III and IV
- C I, II and IV ✓
- D II, III and IV
✓ Correct answer: (C)
Economy › Planning & Reforms
CAPF2024
Consider the following statements
- The 15th Finance Commission used fiscal effort as a criterion for horizontal devolution unlike the 14th Finance Commission
- Both the 14th and the 15th Finance Commission used pre-2011 demographic variables as a criteria for horizontal devolution
Which of the statements given above is/are correct?
- A 1 only
- B 2 only
- C Both 1 and 2 ✓
- D Neither 1 nor 2
✓ Correct answer: (C)
Economy › Public Finance & Budget
CAPF2024
What is the percentage weightage assigned to Forest and Ecology in the devolution formula given by the Fifteenth Finance Commission of India for sharing of Union tax revenue with the States?
- A 10% ✓
- B 15%
- C 7·5%
- D 2·5%
✓ Correct answer: (A)
Economy › Public Finance & Budget
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