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Volume 07, Issue 04
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ISSN Number:
2582-8568
Journal DOI No:
03.2021-11278686
Title:
An Empirical Study of Growth and Trends in Indirect Tax Revenue Of Chhattisgarh” (FY2005–06 To FY2025–26)
Authors:
Cite this Article:
,
An Empirical Study of Growth and Trends in Indirect Tax Revenue Of Chhattisgarh” (FY2005–06 To FY2025–26) , International Research Journal of Humanities and Interdisciplinary Studies (www.irjhis.com), ISSN : 2582-8568, Volume: 07, Issue: 04, Year: April 2026, Page No : 100-110,
Available at : http://irjhis.com/paper/IRJHIS2604009.pdf
Abstract:
Indirect taxes are an important source of revenue for state governments in India. This study analyzes the growth and trend of indirect tax revenue in Chhattisgarh for the period 2005–06 to 2025–26. The study examines the changes in revenue before and after the implementation of the Goods and Services Tax (GST). The data used in the study is based on secondary sources such as government reports and budget documents. The analysis shows that indirect tax revenue has increased significantly over the study period due to economic growth, tax reforms, and improved tax administration. The findings also indicate that the introduction of GST has positively influenced the growth of tax revenue in the state.
Keywords:
KEY-WORDS: Indirect Tax Revenue, GST, Revenue Growth, Chhattisgarh, Trend Analysis, Tax Reforms.
Publication Details:
Published Paper ID: IRJHIS2604009
Registration ID: 22336
Published In: Volume: 07, Issue: 04, Year: April 2026
Page No: 100-110
ISSN Number: 2582-8568
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