16TH FINANCE COMMISSION ATAN INBUATSAIHNA

Kan hriat ṭheuh angin India ramin Finance Commission a hman mek chu 15th Finance Commission hi a ni a. Kum 2025-26 Financial Year tawp March 31, 2026 thleng hman tura ruahman a ni. Kum 2026 aṭang chuan 16th Finance Commission kan hmang tawh dawn a, hemi atan hian Sorkar laipui pawh a inbuatsaih mek a. Hmanni lawk khan Chairman atan, Prof. Arvin Panagariya chu ruat a ni nghe nghe. Prof. Arvin-a hi mi thiam tak leh tawnhriat ngah tak a ni a, NITI Aayog Vice Chairman pawh lo ni hial tawh a ni. Hna an ṭan hunah 16th Finance Commission hian report a siam ang a, ni 31st October, 2025-ah report hi theh lut hman tura beisei an ni. Tichuan, April ni 1, 2026 aṭangin 16th Finance Commission hi kan hmang nghal dawn a ni.

A. Finance Commission chuan eng nge a tih ber?

Central Sorkar leh India ram State/UT hrang hrangten sum leh pai chungchanga thuneihna an insem dan tur chungchang India Dan pui Bung 280-ah ziah lan a ni a, chumi atan chuan ruhrel lian tak pakhat din niin; chu chu ‘Finance Commission’ kan tih hi a ni a. Kum 1951 khan Finance Commission hmasa ber din niin tunah hian 15-na kan hmang mek a. Finance Commission (FC) hian hna a thawh dan tur ruangam fel tak neiin, chu chu ‘Terms of Reference’ an ti a, chumi hmang chuan hma a la ṭhin a ni. FC hian India ram chhiah tlingkhawmte Central leh State insem dan tur (Vertical Devoution) te, State hrang hranga sem rual dan tur (Horizontal Devolution) te a ruahman a. Tin, State hrang hrangin Central aṭanga kan sum dawn ṭhin Grant-in-Aid kan tihte pawh a zat tur a chhut chhuak a. Urban Local body (ULB) kan tih, tuna AMC ang te; Rural Local body(RLB) kan tih, VC ang te, an sum dawn tur zat tur a bithliah ṭhin. Tin, State ṭhenkhatten sum dehchhuah lama kan indaih lohna (Revenue Deficit Grant) pawh a zat a bituk a, chhiat tawh thulha kan intuam hlawmna tur State Disaster Reponds Fund (SDRF)-te pawh a ngaihtuah tel bawk.

Hetianga India ram mipuite chhiah tlingkhawm rualkhai taka sem zai a ni hian; India chu Democracy ram ropui tak, Central leh State tinte thuneihna insemzai ṭhin (Federalism) a nihna a lantir a. An sawi fo ṭhin ‘Fiscal Federalism’ innghahna chu Finance Commission hian a rawn thawk ta zar zar a ni.

B) 15th Finance Commission leh Mizoram:

a) Sum thehchhuah : Kan thupui 16th Finance Commission sawi hmain tuna 15th Finance Commision kan hman mekin Mizoram sorkar sum min pek dan tlangpui kan thlir hmasa ang a. Hemi aṭang hian a lehpek Finance Commission-in kan State tana sum a thehchhuah dan tur tlangpui a lang thei ruak dawn a ni.

15th FC Recommendations:

A chunga table-ah khian kan sum dawn tur FC recommend zat tar lan a ni a. Sl. No.1-a ‘Tax Devolution’ khi India ram chhiah tlingkhawm zawng zawng aṭanga Central leh State-in kan insem tur zat tar lan a ni a. State zawng zawng chan tur belhkhawm hi 41% a ni a, 41% aṭang hian Mizoram chan tur chu 0.500% a ni ve thung. Kum 2021-22 khan Tax devolution aṭangin Vbc 4222.87 kan dawng a, kum 2022-23 ah Vbc 4745.45 kan dawng thung. Kum kal mekah leh kum lo kal turah khian kan dawn tur zat chiah hi a la hriat loh a, a per cent chauhin a dah theih a ni.

Tax devolution atana FC tehfung han tarlang ila.

Khi'ng tehna hrang hrang Score zat belhkhawm khi 100 a ni a. Sawi tawh angin 100 aṭang chuan Mizoram State-in kan score zat chu 0.500% a ni a, chuvangin, Tax devolution (Share of Taxes) chu 0.500% kan chang tihna a ni.

Sl no. 2 PDRDG hi Post-devolution Revenue Defict Grant tihna ni a. A chunga Tax Devolution kan dawn hnua Revenue Expenditure kan indaih lohna phuhruk tura sum min pek a ni. 15th FC hman ṭan tirh, kum 2021-22 aṭanga en chuan sum min pek khi a hniam zawngin a kal zel a, 2025-26-ah phei chuan Vbc 586 chiah kan dawng tawh dawn a ni. Hei hian a entir chu sum thawh chhuah lamah ṭan kan khawh hle a ngai dawn tihna a ni.

Sl no 3 & 4 kan en chuan Local Body fund, AMC te leh Thingtlang VC te sum dawn tur zat tar lan a ni a. Kum 5 chhung atan Vbc 547 ruahman a ni. Tin, Disaster lamah cheng Vbc 259 kum nga chhung atan min ruahmansak bawk. Sl no. 6-ah State-specific Grant cheng Vbc 700 min recommend bawk a, hengte hi Horticulture atan Vbc 330, Tourism Vbc 200 leh Power & Electricity atan Vbc 170 min ruahmansak bawk. Tin, Sector-specific Grant (Sl no. 7) pawh a awm leh a, Health sector lamah Vbc 115 te, PMGSY kawng Vbc 546 te, Higher Education Vbc 48 te, Agricultutre lamah Vbc 86 te, Statistic lamah Vbc 14Cr te, leh Judiciary lamah Vbc 15 te a tel bawk a ni.

b) 15th FC-in kan dinhmun a hmuh dan tlangpui:

Tuna kan hman mek 15th Finance Commission hian FY 2015-16 leh FY 2010-2021 inkar kan State dinhmun a zir chian hnuah kum nga chhung FY 2021-22 aṭanga FY 2025-26 inkar ruahmanna min siamsak a. Chu a zirchianna aṭanga a thil hmuh tlangpui tarlang ta ila.

i) GSDP su nasa : Kan State Economy chungchanga thil langsar tak chu, ‘GSDP growth rate su nasa lutuk (Highly Volatile GSDP) hi a ni a. Kan GSDP ṭhanna hi kum 2013-ah 15.2% a nih laiin kum 2015-ah chuan 31.2% a han ni dawrh a; kum 2017-ah erawh 13.6%-ah a tlahniam leh a, kum 2019-ah phei chuan 4.2%-ah a tlahniam dawrh a ni. Hemi chungchanga zawhna awm thei ta chu, kan GSDP hi a ṭhang thut a, a tla hniam leh a, a han chho leh ṭhin nge; GSDP chhutna (Estimate) lamah data a dik tawk lo? tih hi!

ii) Committed expenditure sang: State Sorkarin ma thei lova sum a hmanna tur a duan hi Committed expenditure an ti a. Chu'ngte chu Sokar hnathawk hlawh te, Pension te leh Loan Interest a pek te hi a ni. Kum 2019 FY khan kan revenue receipts aṭanga chhutin Committed Expenditure hi 54.3% a ni a, GSDP aṭanga chhutin 20.9% lai a ni. Hei hi NE States zawng zawng chawh rual (14.4%) aiin a sang zawk a. Kum 2023-24 Budget-ah hian kan Revenue receipts aṭanga chhutin 63% lai committed expenditure ruahman a ni. Hei hian a entir chu Sorkar hnathawk hlawhah kan budget a kal tam a, pension-ah pawisa a kal na hle bawk a, tin, Loan Interest kan rulhna pawh a hniam lo hle tihna a ni.

iii) Sorkar Inrelbawlna hautak: Sorkar inrelbawlna/inekawlna atana bik kan senso hi Revenue Expenditure chu a ni a. Hetah hian NE States-te kan sang fal hle. GSDP aṭanga chhutin FY 2018-19 khan 38.5% Revenue expenditure kan hmang a, FY 2019-20 (RE)-ah chuan 46%-ah a han chho thung. State lian zawkah erawh Revenue expenditure hi a sang lo hle thung a, Odhisa State chuan FY 2018-19 khan Revenue Expenditure atan 17.3% GSDP chauh a hmang a, FY 2019-20(RE)-ah 19.9% a ni thung. Kan inthlau hle! Revenue expenditure sangin a entir chu, Sorkar inrelbawlna hautak leh hmasawnna lam hawi hnathawh hniam tihna a ni. Sorkar hnathawk hlawh leh Office inenkawlna senso sang te, tin, ‘Subsidy’ kan tih ang chi, Electricity hman man mipui hnena man tlawm zawka pek te, Buhfai man tlawm zawka mipui hnena pek te hian Revenue Expenditure a tisang hle.

Revenue Expenditure as Per cent of GSDP

iv) State Leiba: Kum 15 liam ta kan thlir let chuan kan leiba hi a sang hle a. Kum 2005-06 khan kan State leiba (Outstanding liabilities) hian 106% GSDP a han hawlh dawrh a. Amaherawhchu, hun a kal a tlak hniam lam a pan hret hret a, FY 2019-20 khan 32.7%-ah a tla thla a. FY 2022-23 Revised estimate-ah erawh 41.3% GSDP a ni leh thung. 15th FC-in GSDP aṭanga lei bat theih zat min tuk chu 33.3% a ni a, hei hi 8% dawnin kan pel thung a ni.

v) Central Drip khai: Kan hriat angin kan sum hmuhna hnar ber chu Central aṭangin a ni. Kan budget 87% vel hi central aṭanga kan dawn a ni a, India ramah a sang ber dawttu kan ni. State sorkar thawhchhuah a tlem a, Central sorkar-a kan innghahna a san zel chuan State thuneihna te, kan State economy te, leh kan Politics thlengin nghawng thui tak a nei thei a, ngun taka kan ngaihtuah a ngai hle.

vi) Sector hrang hrang kaihnawih: 15th Finance Commission report-a a lan dan chuan Mizoram hian Kawlphetha 4500 MW lai siam chhuah theihna a nei a, amaherawhchu, heta ṭang hian 0.6% chiah kan siam chhuak thung a ni. 15th FC hian Power supply lama kan mamawh phuhruk nan leh sum dehchhuah tihpun nan Kawlphetha siam chhuah lama ṭan la turin min ti a. Tin, kan Kawngpui hi kan ram zau zawng1000sqkm zelah 345.2Km chauh kan nei a, India ram pum chawhrual hi 952.8Km a ni thung. Kan phak lo hle. Thil siam chhuah lamah kan la hnufumin, Manufacturing Sector hian kan State GSDP 1% chauh a hauh a ni. Zirna leh Health lamah erawh NE States dang aiin kan tiṭha viau a, amaherawchu, retheihna erawhin kiam lam pan aiin san lam a pan tual tual thung. Kum 2004-05 khan Povertry rate hi 15.3% a ni a, kum 2011-12 khan 20.4% lai a ni thung a. Hei hi kan dinhmun chu a ni!

C. 16th Finance Commission atana pawimawh zualte:

1) Tax Devolution : Hei hi Finance Commission lo awm tawhte en let chuan kan sum hmuhna lian ber a ni a. A tehfung atan an hman kan tarlang tawh a, chuta ṭanga rawtna awm theite han tarlang ila.

i) Area: Kan state hi State lian lo tak a ni a, 21,087Sqkm chauha zau a ni. A zau zawng aṭanga teh chuan kan Score zat tur a sang lo hle ang. Chutihlaiin, 15th FC in State zau zawng tehfungah 15 Score lai a hmang a. Kan hriat angin kan State hi tlang ram chhengchhe tak a ni a, International Border Border 722Km lai kan nei bawk. Hemi a nih avang hian State dangte nena hrut rual mai lo a, he International border kan neih hi tehfunga belh tura kan thlen a pawimawh hle. Entir nan, Area-in 15 Score a put laiin Inernational Border area nei ramte tan 2.5 Score emaw thleng belh tura 16th FC hnena kan thlen a ṭhat a rinawm.

ii) Population : Kum 2011 chiarpuia mihring awm zat chu Nuai 10 zen zawn (10,91,014) chauh kan ni a, 15th FC tehfung aṭang chuan a beitham hle. Amaherawhchu, India ram state te nena kan danglamna chu Tribal Population sang hi a ni thung. Tribal kan nih avanga chawikan nasat kan la ngaihzia thiam taka tarlan a, India ram State dangte te nena buk lung khata khai rual theih kan nihna lohzia phochhuah a; a chunga Area kan sawi ang bawka Tribal Population hi tehfunga belh tura thlen a ṭha hle.

2) Green Budgeting: Tun laia India leh Khawvelin a buaipui mek chuan Sik leh sa danglam chak, Climate Change leh Environment humhalh chungchang hi a ni a. Chumi atana tun laia hmalakna lang sar tak chu Green Budgeting hi a ni. Khawvelah France ram hi Green Budgeting ti hmasa niin Indonesia-in a dawt a. India ramah chuan Odisha, Assam, Meghalaya te hian an hmang tan tawh a ni. Green budgeting-in a tum chu Department hnuaia Scheme hrang hrang ten ram hmasawnna a thlen rualin Climate change/Environment lamah eng angin nge nghawng a neih? tih ngaihtuah chung ran chunga Budget ruahman (Green Tagging) hi a ni. Green Budgeting hi tuna 16th Finance Commission lo awm tur hian a ngaihpawimawh ngei a rinawm a, tuna tehfung Forest & Ecology hnuaiah emaw a hrana tehfung siam a, Green budgeting nei State te ham thatna tur 16th FC-a thlen a sual lo ang. Chumi nei ve tura hmalakna hmanhmawh kan kalpui a ngai hle thung.

3) Gender Budgeting: Hei hi tun hnaiah Sorkar laipuiin a ngaihpawimawh hle a,Department hrang hrang hotute training pawh a buatsaih a. Hmeichhiate, hmeichhia an nihna anga hamthatna an dawn tur leh hma an sawn zelna tur Budget lama ruahman hi Gender Budgeting chu a ni. Kan State-a hmeichhiate dinhmun enin ram dang nena khaikhin a chuan a hniam lem loin a lang a. Heng mipa leh hmeichhia Sex ratio te, hmeichhe ziak leh chhiar thiam tam lamah te, zirna sang zawkah te, eizawnna lam (Labour forces)-ah te kan hmeichhiate dinhmun hi a hniam lo hle. Chuvangin he Gender budeting hi Budget lamah kan dah ve a; tun 16th FC lo awm turah hian tehfung sang tak nei tura Memorundum thlen a pawimawh hle ang.

4) Sorkar Sum enkawlna lama Technology hman (IT Innovation in Fiscal Management): Tun lai khawvela Sorkar sum enkawlna hmanrua lek lam ber chu Online sytem hi a ni a. Tuna Central atanga kan sum hmuh thinte pawh Online PFMS hmanga rawn thun luh tawh a ni a. Tin, kan sum hman dan endik pawh Online Auditing a ni chho mek a. Sorkar sum pek chhuah lamah pawh RBI e-Kuber Payment hman mek a ni a. Kan State pawhin theih tawp chhuahin IFMIS(Integrated Financial Manangment & Inforamation System) hmangin RBI e-Kuber khi kan thlunzawm ve tawh a. Tin, GST portal pawh IFMIS nen hian thlun zawm mek a ni. Pension payment thlengin tunah hian Onlinen hmanga buaipui mek a ni a, tin, Budget siamna tur leh sem chhuahna tur te, sorkar leiba enkawl dan tur (Debt management) te, tin sorkar hnathawk zawng zawng inziah luhna (Employee Manangment) te pawh IFMIS-ah hian dah luh vek a ni a. Heng sum enkawlna lama Online/Digital hmasawnna hi tun 16th FC lo awm turah hian lawmman (Performance-based Incentives)) dawng ve tur a kan nawr a sual lo ang.

5. Leiba siam thatna: RBI-in State hrang hrang leiba dinhmun a tarlanna-ah chuan kum 2003-a kan State leiba chu cheng Vbc 1966.70 a ni a, kum 20 a liam meuh chuan Vbc 13,584.80 tling tura rin a ni (FY 2023-24 BE). Tuna kan leiba hi kan GSDP atanga chhutin 41.29% a ni a. Total Revenue receipt atangin 100.28% leh kan thawhchhuah bil (State’s Own Revenue Receipts) atangin 683.08% (FY 2022-23 RE) a ni. Heta a lan dan chuan kan leiba hi a tlem lo hle. Chuvangin, 16th FC lo awm turah hian a rulhna/siam thatna tur kawng kan thlen a pawimawh hle. Tuna kan Loan puk mek te, Interest rate sang tak a awm a nih chuan loan rate hniam zawk hmanga vawmhlum (Debt Swap) ngaihtuah a ngai a. Tin, kan leiba atanga insiam that leh nan Central lamah pawh ‘Debt Relief Package’ te ngen ngawl taka kan thlen a sual lo ang. Heng bakah keimahnia leiba zawi zawia kan rulh ve dan tur ‘Debt Sustainablity framework’ kan ruahman a ngai a. Tin, kan State Government Securities(SDL/SGS) te Secondary market lama Trading chungchangah mumal leh hlawk zawka kalpui dan tur ngaihtuah a ngai hle bawk.

Aw le, heng kan sawi bakah hian State-specific grant te, Sector-specific grant te leh Local bodies fund chungchangah te, Fiscal Policy (Tax policy & Expenditure Policy) chungchangte sawi tur tam tak a awm ang. Eng ang chiahin nge 16th Fianance Commision lo awm tur hian hna a rawn thawh dawn a, tehfung eng ang nge a rawn hman dawn la hre lo mah ila, mi thiam zawk te leh chik zawk te cho chhuah nan kan han ‘Thlasik mau chang puah’ ve phawng a ni a. Kan State hian hma lam a pan zel a, kan sum dinhmunte pawn that lam a pan zel a, hmasawnna kawng kan zawh chhoh zelna turin,; tun 16th Finance Commission lo awm turah hian nasa zawk kan inbuatsaih a, zau taka inrawnkhawm a tul hle a ni.

- Dr K. Lalnghinglova