Projection of Quarterly Corporate and Income Tax Collections
Publication dateJan, 2004
DetailsReport submitted to the Ministry of Finance
AuthorsA. L. Nagar, Sanjay Kumar, Dev Ashish
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.