Revenue Mobilisation from Taxes on Alcoholic Beverages

Sacchidananda Mukherjee and Shivani Badola ()
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Shivani Badola: National Institute of Public Finance and Policy

Working Papers from National Institute of Public Finance and Policy

Abstract: State excise, the third largest source of the state's own tax revenue (OTR), is a crucial aspect of state finances in India. This study is important as it delves into the factors influencing state excise collection from alcoholic beverages. The tax base of state excise is the consumption of alcoholic beverages (viz., IMFL, country liquor, beer) and other narcotics (opium, Indian hemp, and other narcotic drugs and narcotics) in the state. Some states also collect sales tax on alcoholic beverages in addition to state excise. Combined revenue from the state excise and sales tax on alcoholic beverages constitutes a major share of the OTR. The tax administration of state excise is subject to complex processes and procedures. In this study, we provide a comprehensive summary of the regulatory structure of states related to State excise duties.

Keywords: Revenue mobilisation; State Finances; Taxation of alcoholic beverages; State Excise; State Sales Tax; India (search for similar items in EconPapers)
JEL-codes: H20 H23 H26 H71 I18 (search for similar items in EconPapers)
Pages: 44
Date: 2024-07
New Economics Papers: this item is included in nep-pbe and nep-pub
Note: Working Paper 415, 2024
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