DIRECT TAX REVENUE: A CASE STUDY OF CENTRAL V/S STATE GOVERNMENT

Tax collection in India is mainly done under the category of direct and indirect sources of tax by three tier systems namely the central government, the state government and the local government. However, the essence of present study is on the assessment of direct tax revenues by the central government and state government. In addition certain statistical tools are also applied in order to present a livelier picture of tax collection by central and state government through direct sources.