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              <text>Nexus Between Tax Buoyancy and Economic Growth Evidence from India1</text>
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              <text>Growth; India; Revenue; Tax buoyancy; Tax, Compliance, Economic Growth</text>
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              <text>This paper examines the trends in fiscal revenue collections and the relationship between tax buoyancy and economic growth. In recent years, the responsiveness of revenue growth in relation to economic growth is a growing concern as we witness staggered tax revenue growth with the convergence of percentage contribution of direct taxes to the aggregate revenue with indirect taxes. Using the Log OLS model, for the period between 2000-2018 the variability in tax revenue due to the change in economic growth as measured by GDP was verified. We confirm the test results using M-estimation Robust Log-OLS. We critically appraise the policy interventions and administrative initiatives taken up to improve the buoyancy rate and suggest ways to enhance the voluntary tax compliance rate in the country. The studys findings show a significant relationship between tax revenue and economic growth, but it does not necessarily improve the tax buoyancy rate.  Indian Institute of Finance.</text>
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              <text>Suresha B.; Ravikumar T.; Rajesh R.</text>
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              <text>Finance India, Vol-36, No. 3, pp. 1147-1166.</text>
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              <text>Indian Institute of Finance</text>
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              <text>2022-01-01</text>
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              <text>ISSN: 9703772</text>
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              <text>Suresha B., CHRIST (Deemed to be University), School of Business and Management, Hosur Road, Bhavani Nagar, SG Palya, Karnataka, Bengaluru, 560029, India; Ravikumar T., CHRIST (Deemed to be University), School of Business and Management, Hosur Road, Bhavani Nagar, SG Palya, Karnataka, Bengaluru, 560029, India; Rajesh R., CHRIST (Deemed to be University), School of Business and Management, Hosur Road, Bhavani Nagar, SG Palya, Karnataka, Bengaluru, 560029, India</text>
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