The objective of this study is to provide an assessme
nt of the own tax receipts of
Government of Jharkhand. States in India have some a
ssigned tax powers, important among them
being taxation of sale of goods, excise on alcoholic pr
oducts, transport taxes including motor
vehicles tax and passenger and goods tax, electricity
duty, stamp duty and registration fees. While
the states have some additional assigned tax powers in
the form of land revenue, agricultural
income tax, they are often not exercised or not exerc
ised effectively. Jharkhand, carved out of
Bihar in November 2000 as a separate state, has made si
gnificant progress in tax collections.
Before attempting an analysis of the individual taxes,
an overview of the performance of the state
and the important taxes are identified in order to
identify the contours for the present study.