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Title: Growth of tax revenue: an inter-state analysis
Researcher: Jeya Sheela, J
Guide(s): Raja Chandrasekar, S
Keywords: Taxation
Upload Date: 8-Sep-2010
University: Manonmaniam Sundaranar University
Completed Date: September 2009
Abstract: My study is an inter-state comparison of the growth of tax revenue of 15 major states covering a period of 21 years from 1985-86 to 2005-06. We have calculated the simple percentage, all state average, co-efficient of variation, income elasticity, rank correlation co-efficient, regression co efficient, tax – income ratio, taxable capacity and tax effort. The thesis contains 9 chapters. The major conclusions are that the revenue from all taxes increased in all the states both at current prices and constant prices. The developed states have improved their tax effort. In all the states, Sales tax offers the largest amount of revenue followed by State excise duty and Stamp duty and Registration fees. The tax policy has been designed on the basis of the objectives of Five Year Plans. The State Governments are successful in achieving the objectives of revenue raising for their economic development. The tax structure of the states has not undergone changes due to economic development of the states. The state taxes are responsive to changes in state income and to the economic progress of the states. The state tax system is regressive as larger share of the revenue comes from commodity taxes which are indirect taxes. Though there is a threat of erosion of states’ fiscal autonomy as their dependency on central transfers is increasing there is no evidence for substitution effect or fiscal irresponsibility on the part of the states.
Pagination: xv, 308p.
Appears in Departments:Aditanar College

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01_certificate.pdfAttached File90.04 kBAdobe PDFView/Open
02_declaration.pdf89.8 kBAdobe PDFView/Open
03_acknowledgement.pdf84.59 kBAdobe PDFView/Open
04_content.pdf57.9 kBAdobe PDFView/Open
05_list of table.pdf113.11 kBAdobe PDFView/Open
06_list of figure.pdf133.82 kBAdobe PDFView/Open
07_abstract final.pdf95.75 kBAdobe PDFView/Open
08_chapter1.pdf138.8 kBAdobe PDFView/Open
09_chapter2.pdf170.18 kBAdobe PDFView/Open
10_chapter3.pdf253.88 kBAdobe PDFView/Open
11_chapter4.pdf407.52 kBAdobe PDFView/Open
12_chapter4w.pdf678.48 kBAdobe PDFView/Open
13_chapter5.pdf364.32 kBAdobe PDFView/Open
14_chapter5w.pdf701.83 kBAdobe PDFView/Open
15_chapter6.pdf258.89 kBAdobe PDFView/Open
16_chapter6w.pdf342.35 kBAdobe PDFView/Open
17_chapter7.pdf116.81 kBAdobe PDFView/Open
18_chapter7w.pdf183.07 kBAdobe PDFView/Open
19_chapter8.pdf161.6 kBAdobe PDFView/Open
20_chapter8w.pdf127.31 kBAdobe PDFView/Open
21_chapter9.pdf146.03 kBAdobe PDFView/Open
22_bibliography.pdf144.59 kBAdobe PDFView/Open
23_appendix.pdf2.33 MBAdobe PDFView/Open

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