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Trends in Collection of Value Added Tax in West Bengal: A Commentary

Author

Listed:
  • H. K. Dwivedi
  • Sudip Kumar Sinha

Abstract

As per constitutional provisions of Indian federal finance, value added tax (VAT) (and sales tax) is the main source of revenue for the state government. Value added tax (including sales tax) collected by the Directorate of Commercial Taxes, West Bengal, accounts for approximately 62 per cent of state’s own tax revenue (SOTR). Studies on collection of taxes suggest that revenue from all taxes not only depends directly on the nature and growth of the tax base but depends also on other factors such as economic reforms, global and national economic condition and tax effort of the tax collecting department. The motivation of this article is to try to analyze the nature of the trends in collection of VAT in West Bengal during recent years and to find out the effect of different explanatory variables on collection of VAT. JEL Classification: H26, H71, H3

Suggested Citation

  • H. K. Dwivedi & Sudip Kumar Sinha, 2016. "Trends in Collection of Value Added Tax in West Bengal: A Commentary," South Asian Journal of Macroeconomics and Public Finance, , vol. 5(2), pages 238-248, December.
    • Handle: RePEc:sae:smppub:v:5:y:2016:i:2:p:238-248
    DOI: 10.1177/2277978716671066
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    Keywords

    Value added tax; e-governance; tax evasion; compliance;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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