An autonomous research institute under the Ministry of Finance

 

Publications

Projection of Quarterly Corporate and Income Tax Collections

Publication date

  • जन, 2004

    • Details

    Report submitted to the Ministry of Finance

    Authors

    A. L. Nagar, Sanjay Kumar, Dev Ashish

    Abstract

    Sugana’s model has been used to estimate quarterly tax receipts and annual tax collection at the end of each quarter for the period 1994-95 to 2003-04 for which actual tax receipts data are available.

    Projections of tax receipts for 2004-05 have been made by using projected values of the ratio of effective average tax rate in 2004-05 to the actual in 2003-04.

    Notes

    None
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