Contents
Foreword
Acronyms and abbreviations
1. Introduction
Objective, organisation and sources
2. The Structure of Governance
Different levels of government
Sources of revenue
Changes in revenue and expenditure patterns
State finances
Centre/state fiscal relations
Local finances
3. The Impacts of Recent Changes in Revenue-raising Practices
Reduction of trade taxes
The switch from sales tax to VAT at state level
User charges
4. Conclusion
References
Appendices
1. Revenue Receipts
2. Village Meetings
3. List of Experts Consulted
About the Author
Figure
2.1 The Indian governance structure
Tables
2.1 Composition of the expenditure of the GOI, 1990/91 to 2003/04 (as a percentage of GNP)
2.2 Composition of tax receipts of the GOI, 1990/91 to 2003/04 (percentage)
2.3 Trends in percentage shares in revenue items of GOI and state governments: 1985/86 to 2003/04 (actual)
2.4 Changes in states’ resource position (actual)
2.5 Comparative performances of states: own tax revenue (OTR) as a percentage of gross state domestic product (GSDP)
2.6 Relative transfers to states by Finance Commissions and through other means (percentage of GDP)
2.7 The number of local bodies in West Bengal and in India
2.8 Budgetary position of selected panchayets
3.1 Percentage distribution of consumption baskets of different groups of the rural population, 1999/2000
3.2 Price indices of agricultural and manufactured products, 1991/92 to 2002/03
3.3 Expenditure on miscellaneous services and on health and education services by different MPCE groups in rural (R) and urban (U) India