ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Articles By Mahesh C Purohit

Issues in the Introduction of Goods and Services Tax

This article proposes a road map for administrative changes in the implementation of the goods and services tax, keeping in mind taxpayer convenience and the need to have the least possible compliance cost. It makes a case for assigning specific tasks to the centre and the states, and for constituting a statutory body such as a GST Council of India.

Mobilising Non-Tax Revenue: An Empirical Analysis of Trends in States

This paper analyses the structure of non-tax sources of the states. The major thrust is on presenting a detailed analysis of six select services drawn from social and economic services. While education, sports, arts and culture; medical and public health; and water supply and sanitation have been selected from social services, major and medium irrigation; minor irrigation; and roads and bridges have been chosen from economic services. The analysis of user charges at the disaggregated level for each of the services provided in different states is based on the data drawn from the state budget documents. A comparative analysis of the recovery rate over time is based on the results for two points of time, i e, 1993-94 to 1995-96 and 2001-02 to 2003-04.

Tax Efforts and Taxable Capacity of Central and State Governments

The objective of this study is to compare relative tax effort and taxable capacity of the central government in India with the average tax effort of other similar countries. The study also compares the tax effort and taxable capacity of the state governments with the average tax effort of all the states in India. Various determinants of tax bases have been selected to estimate the average rate and taxable effort as well as the taxable capacity of the states. The results indicate that during the period 2000 to 2003 Gujarat ranked first in this regard, with West Bengal and Andhra Pradesh in the second and third places respectively.