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.