Goa Panchayats: Revenue Realities

Abstract

Panchayats are the oldest form of local self-governing institutions existing in our country. Gandhiji’s dream of Gram Swaraj largely depends on the goal of making the Panchayats self-reliant and less dependent on external funding from the Government. To become self-sufficient the Panchayats, need to mobilize their own funds as per the powers assigned under Article 243-H of the Indian Constitution, which delegates with power to the panchayats to levy, collect taxes, duties, tolls, and fees apart from receiving grant-in-aid from central and state government funds. Own Source Revenue (OSR) generation provides greater autonomy to the Panchayats and makes them self-reliant; and thus, plays a vital role in making the idea of gram-swaraj into a reality. In this context, the present research aims to study and analyze the own source of revenue collection of the village Panchayats across the Talukas in the State of Goa. The findings from the study reveal that powers and functions are delegated to the village Panchayats but their dependence on external sources continues due to low efforts in generating their own revenue. The study reveals that Panchayats have not taken effective initiative and efforts for generating their own revenue.