The Constitution of India has provided provisions which enable the Union and the States to work in coordination and to levy and collect taxes through systematic arrangements. However the fiscal relations have undergone significant changes in recent years. Three landmark changes subsequent creation of the NITI Aayog; higher tax devolution to the states based on the recommendations of the Fourteenth Finance Commission … Continue reading States are showing concerns regarding increasing encroachment by the Centre in fiscal Space. In this context suggest how can spirit of fiscal federalism be maintained.(250 words)