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VOL. 11, ISSUE 2 (2025)
Comparative study of trends and growth pattern between tax and non-tax revenues
Authors
Naveen, Dr. A S Boora
Abstract
This is an effort to measure the trends and
growth in tax and non-tax receipts of Government of India. For this purpose
data have been collected for ten years primarily from the websites of ministry
of finance, Government of India from 2013-14 to 2022-23. The collected data
have been analyzed with the help of various statistical tools/ techniques such
as trend analysis, mean score, standard deviation and CAGR. The study brought out
increasing trends in Tax Receipts but the trends in case of Non-Tax Receipts
found volatile in nature. Tax receipts and Non-Tax receipts are main source of
revenue receipts for the Government of India. The growth rate of tax receipts
(CAGR=9.90 per cent) was found to be more than growth rate of non-tax receipts
(CAGR=3.68 per cent). The mean score of Tax Receipts (Rs. 1301007.30 Crore) was
more than the mean score of Non-Tax Receipts (Rs. 253459.10 Crore). There was
registered a more fluctuation in Tax Receipts (COV=31.08 per cent) in
comparison to Non-Tax Receipts (COV=23.33 per cent) during the period of study.
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Pages:28-31
How to cite this article:
Naveen, Dr. A S Boora "Comparative study of trends and growth pattern between tax and non-tax revenues". International Journal of Commerce and Management Research, Vol 11, Issue 2, 2025, Pages 28-31
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