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

H. K. Dwivedi and Sudip Kumar Sinha

South Asian Journal of Macroeconomics and Public Finance, 2016, vol. 5, issue 2, 238-248

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

Keywords: Value added tax; e-governance; tax evasion; compliance (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:sae:smppub:v:5:y:2016:i:2:p:238-248

DOI: 10.1177/2277978716671066

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