Responsiveness of the Indian Tax System: A Time Series Analysis from 1990 to 2010 | Zendy

Debasis Patnaik | Zendy; Annie Pillai | Zendy

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Responsiveness of the Indian Tax System: A Time Series Analysis from 1990 to 2010

Author(s) -

Debasis Patnaik,

Annie Pillai

Publication year - 2017

Publication title -

economy

Language(s) - English

Resource type - Journals

eISSN - 2518-0118

pISSN - 2313-8181

DOI - 10.20448/journal.502.2017.41.1.6

Subject(s) - economics , indirect tax , value added tax , excise , ad valorem tax , tax reform , direct tax , corporation , tax credit , economic policy , international economics , monetary economics , public economics , macroeconomics , finance

The post reform period in Indian fiscal system needed to assess the impact of reforms as regards tax buoyancy and elasticity of Indian tax system in pre GST exercise. This paper studies the variation in buoyancy of the following taxes: Corporation Tax, Income Tax, Customs tax, Union Excise Duty. It also attempts to study the elasticities of the above mentioned taxes by eliminating the impact of discretionary changes.

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