An autonomous research institute under the Ministry of Finance


State Finances in Kerala : Selected Issues

Publication date

Jan, 1993


Report submitted to the Resource Commission – Government of Kerala.


Tapas K. Sen and M. Govinda Rao


The study analyses the deteriorating financial situation in the State in detail to identify the problem areas. It makes several recommendations to improve revenue productivity of the tax system by rationalizing the structure and operation of sales and excise taxes in the State. The analysis of non-tax revenues and subsidies (defined as unrecovered cost of social and economic services) highlights the need for rationalization of user charges and revamping of public enterprises. The study makes recommendations to improve the working of public enterprises, particularly the State Electricity Board and the State Road Transport Corporation.

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