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

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