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Indirect tax revenue - an assessment of central V/S state government

Tax collection in India is primarily done under the category of direct and indirect sources of tax by three tier system that is, the central government, the state government and the local government. | Indirect tax revenue - an assessment of central V S state government International Journal of Management IJM Volume 7 Issue 3 March-April 2016 pp. 12-17 Article ID IJM_07_03_002 Available online at http www.iaeme.com IJM issues.asp JType IJM amp VType 7 amp IType 3 Journal Impact Factor 2016 8.1920 Calculated by GISI www.jifactor.com ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication INDIRECT TAX REVENUE - AN ASSESSMENT OF CENTRAL V S STATE GOVERNMENT Vineet Singh and Abhinna Srivastava Assistant Professor Department of Commerce Guru Ghasidas Vishwavidyalaya Bilaspur Chhattisgarh ABSTRACT Tax collection in India is primarily done under the category of direct and indirect sources of tax by three tier system that is the central government the state government and the local government. However the concentrate of present study is on the assessment of indirect tax revenues by central and state government. In addition to this certain statistical tools are also applied in order to present a livelier picture of tax collection by central government and state government through indirect sources. Key words Central Government State Government Indirect Tax Cite this Article Vineet Singh and Abhinna Srivastava. Indirect Tax Revenue - An Assessment of Central V S State Government. International Journal of Management 7 3 2016 pp. 12-17. http www.iaeme.com IJM issues.asp JType IJM amp VType 7 amp IType 3 INTRODUCTION The word Tax is derived from a Latin word Taxo which basically means rate . Tax may be defined as a financial charge which is imposed by central government state government or local government on an individual or on a legal entity the fabrication of which is generally punishable by law. There are few countries around the world which impose no tax at all such as Saudi Arabia and United Arab Emirates. Taxes are levied in monetary terms or as its labour equivalent the goal of which is to afford funds for meeting various public expenditures such as law .