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| Article Name : | | | AN EMPIRICAL ANALYSIS OF TAX - GDP RATIO OF INDIA | | Author Name : | | | Vipin Kumar | | Publisher : | | | Ashok Yakkaldevi | | Article Series No. : | | | ROR-1103 | | Article : | |  | Author Profile | | Abstract : | | | The Tax - GDP ratio is a significant feature of any country's Tax system and thus governments make constant efforts to advance them. In the case of India, the ongoing process of development and liberalization has made major contribution to its Tax potential but still, a lot more needs to be done to make it comparable with other countries of the world. The paper seeks to attempt the comprehensive study of Tax-GDP ratio in India from 1990-91 to 2010 - 11, we have conducted Ordinary Least Square Regression taking total Tax and GDP as dependent variable, GNP per capita, share of industry in GDP, trade openness, share of agriculture in GDP, proportion of developmental expenditure as independent variables. In this study, we also attempt to explain the reason for low Tax GDP ratio in India and possible solution for above. | | Keywords : | | - economic role
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