Tax System in India: Evolution and Present Structure

Part I: Pre-Independence Tax System
1. Taxes in Ancient India and during Mughal Period
2. Taxes during British Rule

Part II: Post-Independence Tax Policy
3. Constitutional Provisions Pertaining to Taxes
4. Socio-Economic Objectives of Tax Policy
5. Tax Reforms since 1991

Part III: Combined (Centre and States) Tax Revenue
6. Trends in Tax-GDP Ratio
7. Trends in the Relative Revenue Significance of Direct and Indirect Taxes
8. Buoyancy and Elasticity of Tax Revenue
9. Distribution of Tax Burden (Tax Incidence)
10. Tax Evasion

Part IV: Structure of Central Taxes
11. Trends in the Level and Composition of Central Taxes
12. Income Tax
13. Wealth Tax
14. Union Excise Duties
15. Taxation of Services
16. Customs Duties
17. Direct Taxes Code (DTC)
18. National Level Goods and Services Tax (GST)

Part V: Structure of State Taxes
19. Trends in the Level and Composition of State Taxes
20. Taxation of Agricultural Income
21. Sales Tax and State Level VAT

Part VI: Federal Aspects of Indian Taxation
22. Centre-State Financial Relations
23. State-Local Financial Relations in India

Part VII: International Aspects of Indian Taxation
24. International Double Taxation
25. Indian Law on Double Tax Relief


Part VIII: Time Series Tax Statistics of India: 1950-51 to 2013-14/2015-16
Table 1: Combined Tax Revenue, Breakdown between Direct and Indirect Taxes with Percentage Shares, and Tax-GDP Ratios: 1950-51 to 2013-14
Table 2: Gross Central Taxes, Breakdown between Direct and Indirect Taxes with Percentage Shares, and Tax-GDP Ratios: 1950-51 to 2013-14
Table 3: Share of States in Central Taxes, Breakdown between Direct and Indirect Taxes with Percentage Shares, and Tax-GDP Ratios: 1950-51 to 2013-14
Table 4: Net Central Taxes, Breakdown between Direct and Indirect Taxes with Percentage Shares, and Tax-GDP Ratios: 1950-51 to 2013-14
Table 5: States' Own Taxes, Breakdown between Direct and Indirect Taxes with Percentage Shares, and Tax-GDP Ratios: 1950-51 to 2013-14
Table 6: States' Total Tax Revenue, Breakdown between Direct and Indirect Taxes with Percentage Shares, and Tax- GDP Ratios: 1950-51 to 2013-14
Table 7: Income Tax (Including Corporation Tax) Collections: 1950-51 to 2015-16
Table 8: Wealth Tax Revenue: 1957-58 to 2015-16
Table 9: Central Excise Collections: 1950-51 to 2015-16
Table 10: Revenue from Customs Duties: 1950-51 to 2015-16
Table 11: Key Deficit Indicators of the Central Government: 1970-71 to 2015-16
Table 12: Revenue from Agricultural Income Tax Levied by State Governments: 1950-51 to 2013-14
Table 13: Land Revenue Collections of State Governments: 1950-51 to 2013-14
Table 14: Revenue from Sales Tax Levied by State Governments: 1950-51 to 2013-14
Table 15: Revenue from State Excise Duty: 1950-51 to 2013-14
Table 16: Revenue from Entertainment Tax Levied by State Governments: 1950-51 to 2013-14