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Tax Effort and Taxable Capacity : New Evidence from 14 States in India
Rabiyath, Siddik - 2021
A proper examination of the states' tax efforts is necessary for the creation of appropriate and reasonable criteria for resource transfers from the center to the states, as well as to encourage states to mobilize resources for development plans in their own sources. In India, most of the...
Persistent link: https://www.econbiz.de/10013313833
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Indian fiscal federalism at the crossroads : some reflections
Wray, L. Randall - 2019
There is a growing recognition that fundamental changes are happening in Indian fiscal federalism ex post the abolition of the Planning Commission, the creation of the National Institution for Transforming India (NITI) Aayog, the constitutional amendment to introduce the Goods and Services Tax...
Persistent link: https://www.econbiz.de/10012111001
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Impact of Value-Added Tax (VAT) revenue in major states of India
Khan, Mohd. Azam; Shadab, Nagma - In: Romanian journal of fiscal policy : RJFP 4 (2013) 1, pp. 27-46
case for state VAT in India has been advocated mainly on the grounds of higher revenue efficiency vis-à-vis the combined … revenue, its buoyancy, and efficiency of states sales tax/value added tax. …
Persistent link: https://www.econbiz.de/10010480259
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The Laffer Curve and Government Optimization of the Tax Revenues : The Cartagena De Indias Case
Toro González, Daniel - 2007
The public managers worries to increase the local government revenues are almost always related with changes in the tax rates, affecting all the agents in the economy. However, at the same time tax exemptions are used like policy instrument in order to achieve economic growth in some sectors,...
Persistent link: https://www.econbiz.de/10012730282
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The Compliance Cost of the Personal Income Tax in India, 2000-01 : Preliminary Estimates
Das-Gupta, Arindam - 2003
Compliance Costs in Developed Countries varied between 3.91 percent of tax revenue in the UK in 1986-87 to between 7.9 to 10.8 percent in Australia in the 1990s. Compliance costs are incurred by taxpayers but also third parties who collect taxes (e.g. tax withholders) or who are required to...
Persistent link: https://www.econbiz.de/10014074621
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Goods and Service Tax in India – Challenges and Opportunities
Dahal, Rajib - 2010
In this article, I have started with the introduction, in general of GST and have tried to highlight the objectives the proposed GST is trying to achieve. Thereafter, I have discussed the possible challenges and threats; and then, opportunities that GST brings before us to strengthen our free...
Persistent link: https://www.econbiz.de/10014190894
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Fiscal decentralization and local tax effort
Jha, Raghbendra; Kang, Woojin; Nagarajan, Hari K. - 2011
In India an important policy initiative has been the devolution of financial responsibilities to village level local governments called the Panchayats. The Preamble to this initiative is two fold. First such devolution would not only lead to increased public expenditure but also such...
Persistent link: https://www.econbiz.de/10008986647
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Shares in Income Taxes as a Budget Revenues of Urban-Rural Municipalities
Olejniczak, Jaroslaw - 2016
of municipalities (NUTS 5 level). The research covered budgets of all urban-rural municipalities of Lower Silesian … Voivodeship in the years 1996-2014. The source of data on the revenues of municipalities were databases of the Central Statistical … Office. The structure of municipalities revenues was analysed, considering among others the distribution of share in own …
Persistent link: https://www.econbiz.de/10012988556
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Measuring tax administration effectiveness and its impact on tax revenue
Das-Gupta, Arindam; Estrada, Gemma B.; Park, Donghyun - 2016
Persistent link: https://www.econbiz.de/10011536342
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Goods and Service Tax and its implications on revenue efficiency of sub-national governments in India : an empirical analysis
Garg, Shubham; Priyanka; Narwal, Karam Pal; Kumar, Sanjeev - In: American journal of business 38 (2023) 4, pp. 193-210
Persistent link: https://www.econbiz.de/10014432873