1. Changing Trends in Tax & Non-Tax Revenue in India
1991 – Raja Chelliah Committee – Restructure theTax
System.
Trends in Tax Revenues in India –
1. Increase in Tax Revenue -

2. Source – Economic Surveys up to 2012-13 Reduction in Tax Rates
Table – 1
Source – Economic Surveys up to
Reduction in Tax Rates
Simplification of Tax Procedures
Year
Tax Revenue(in Crores)
42,978
1,33,532
3,51,182
5,72,790
8,90,622

3. 2. The Share of Direct & Indirect Taxes – Table-2 (Rs in Crores) Year
BE –Budget Estimates
Source – RBI Handbook, Budget at a Glance
Year
Direct Tax
Indirect Tax
Total
6,903
36,075
42,978
47,703
85,828
1,33,532
1,69,738
1,81,444
3,51,182
2,81,087
1,87,148
4,65,103
(BE)
5,70,257
5,07,354
10,77,612

4. Increase in Corporate Income Tax. 3. Trends in Direct Taxes – Table -3
(% of Total Tax Revenue)
Source – Economic Surveys up to
Year
Personal Income Tax
Corporate Tax
9.2
9.3
17.3
32.5
18.6
36.3

5. 4. Trends in Indirect Taxes –
Excise Duties, Custom Duties, Service Tax.
Table – 4
(% of Total Tax Revenue)
Source – Economic Surveys up to
Excise Duties – Economic slow down
Custom Duties – Reduction import duties
Year
Excise Duties
Custom Duties
42.6
35.9
24.8
18.2
16.3
16.8

6. Year Service Tax 1995-96 0.8 2007-08 8.6 2011-12 11.0 Table -5
(% of Total Tax Revenue)
Source – Economic Surveys up to
Year
Service Tax
0.8
8.6
11.0

7. B) Non-Tax Revenues –
Table -6
(Rs. in Crores)
Source – Economic Survey.
Year
Non-Tax Revenue
11,976
55,947
1,16,014
2,21,487