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@article{153871,
        author = {Dr. Aruna M   and Prof. Padmavathi V},
        title = {EMPIRICAL ANALYSIS OF TAX BUOYANCY IN INDIA },
        journal = {International Journal of Innovative Research in Technology},
        year = {},
        volume = {8},
        number = {8},
        pages = {230-233},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=153871},
        abstract = {Tax incomes of the government contribute the country’s administration and resources required for its economic progress. India with 29 states and seven union territories, heterogeneous in terms of per capita GDP, population, urban development, culture and very large untaxed informal sector. India’s largest modern tax amendment was Goods and Service Tax (GST) which was introduced with the Finance Bill, 2017.   Owing to the contemporary relevance an attempt is made in this paper to estimate and establish relationship between tax revenue and gross domestic product at market prices for the period 2000-01 to 2013-14.   So as to understand short run and long run tax buoyancy during the study period by employing Nerolvian Partial Adjustment mechanism. The estimated results of the  long run tax buoyancy  is positive and more than unity  , indicating that the growth rate of tax revenue will be relatively higher than the growth rate of the income in the study period.},
        keywords = {},
        month = {},
        }