Gender Impacts of Revenue Collection in India

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Studies on gendersensitive budgeting have concentrated on the expenditure side of government budgets. Through a case study from India, Nirmala Banerjee explores the other side of the budget – taxes and other means of raising revenue. By highlighting the relative effects of changes in taxation policy on men and on women this study will help to raise awareness of gender among those responsible for planning the tax system, in India and elsewhere.



The Impacts of Recent Changes in Revenueraising Practices

For the GOI, the most important change in its resource mobilisation practices was the shift in the composition of its tax receipts. As Table 2.2 showed, the weight of taxes on trade has gone down significantly while that of direct taxes has risen fast. From 1990/91 to 2003/04, the share of direct taxes in the GOI’s total tax revenue rose from less than 20 per cent to over 40 per cent; at the same time, receipts of customs duties fell from 36 per cent to less than 20 per cent. On the whole, the GOI’s tax receipts as a percentage of the country’s GDP have been slowly going back to their earlier level of around 10 per cent. In other words, the GOI is now deriving approximately the same percentage of GDP as tax receipts as before but from a different set of taxes.


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