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2011•Unpublished venueRequires access

Determinants of Tax Revenue: A Comparative Study of Direct taxes and Indirect taxes of Pakistan and India

Muhammad Fasih Aamir, Arslan Qayyum, Adeel Nasir, Shabbir Hussain, Kanwal Iqbal Khan, Sehrish Butt

Open publisher page 44 citations

Abstract

There are two major types of taxes: direct taxes and indirect taxes. In this research paper, for the purpose of comparing these types of taxes in India and Pakistan, we have taken a sample of tax revenue collected under the heads of direct and indirect taxes. This sample ranges from 1999-2000 to 2008-2009. The results show that Pakistan is generating more tax revenue through indirect taxes whereas India is from direct taxes. By comparing the two regression equations and the standardized betas, we come to know that in Pakistan, more revenue is charged by levying indirect taxes where as India is on the opposite side of it. The results of these two types of fiscal policies can be very different and the more the indirect taxes in country, the more will be increasing gap between rich and poor and thus the more will be the exploitation of labor class.

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What this paper is about

There are two major types of taxes: direct taxes and indirect taxes. In this research paper, for the purpose of comparing these types of taxes in India and Pakistan, we have taken a sample of tax revenue collected under the heads of direct and indirect taxes. This sample ranges from 1999-2000 to 2008-2009. The results show that Pakistan is generating more tax revenue through indirect taxes whereas India is from direct taxes. By comparing the two regression equations and the standardized betas, we come to know that in Pakistan, more revenue is charged by levying indirect taxes where as India is on the opposite side of it. The results of these two types of fiscal policies can be very different and the more the indirect taxes in country, the more will be increasing gap between rich and poor and thus the more will be the exploitation of labor class.

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Available abstract

There are two major types of taxes: direct taxes and indirect taxes. In this research paper, for the purpose of comparing these types of taxes in India and Pakistan, we have taken a sample of tax revenue collected under the heads of direct and indirect taxes. This sample ranges from 1999-2000 to 2008-2009. The results show that Pakistan is generating more tax revenue through indirect taxes whereas India is from direct taxes. By comparing the two regression equations and the standardized betas, we come to know that in Pakistan, more revenue is charged by levying indirect taxes where as India is on the opposite side of it. The results of these two types of fiscal policies can be very different and the more the indirect taxes in country, the more will be increasing gap between rich and poor and thus the more will be the exploitation of labor class.

Key concepts: Tax deferral, Indirect tax, Economics, Direct tax, Revenue, Tax revenue, Sample (material), Value-added tax

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Determinants of Tax Revenue: A Comparative Study of Direct taxes and Indirect taxes of Pakistan and India — Research Paper | ScholarLens