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Determinants of tax-revenue in India: a principal component analysis approach

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  • Poonam Sharma
  • Jaspal Singh

Abstract

The present study seeks to explore the various important determinants of tax-revenue in India besides suggesting measures to improve the tax generation in India. The data has been collect over a period of 13 years, i.e., from 1999-2000 to 2011-2012. The findings of the principal component analysis revealed that three factors influence tax revenue performance in India namely; 'Core Developmental Indicators', 'Growth Boosters', and 'Sustainable Development Indicators'. Further, results of multiple regression analysis reveal that all the three factors play a positive role towards tax-revenue generation in India. The results suggest that there is an urgent need to control inflation, population growth rate and non-developmental expenditure, besides improving the growth rates of GDP, exports and allied sectors; as all these parameters have an important bearing on the tax-revenue generation in India.

Suggested Citation

  • Poonam Sharma & Jaspal Singh, 2015. "Determinants of tax-revenue in India: a principal component analysis approach," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 10(1), pages 18-29.
    • Handle: RePEc:ids:ijecbr:v:10:y:2015:i:1:p:18-29
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    Cited by:

    1. M. Yu. Malkina & R. V. Balakin, 2020. "Decomposition of Tax Revenue Growth in Russian Regions," Regional Research of Russia, Springer, vol. 10(2), pages 117-126, April.

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