• JITENDRA KUMAR
• Prof. Pravin Saxena

Tax is the fundamental source ofrevenue to the government, the development of any country’s economy is largely dependent upon its taxation structure. There are two major types of taxes in India: Direct taxes and Indirect taxes which have most involvement in revenue collection throughout the country. The study is based on secondary data. For the purpose of comparing these Taxes in respect tototal Tax Revenue, we have taken the sample of Tax revenue collection for the periodof 2006-07 to 2016-2017. The significance of the outcomes has been tested by applying regression analysis. The resultof the study shows that the amount received from Indirect Taxes and Direct Taxes has greater effect on total revenue collection.

Direct Taxes, Indirect Taxes, Tax Structure of India, Taxation, Tax Collection

"AN ANALYSIS OF TAX STRUCTURE IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 2, page no.604-607, February-2019, Available :http://www.jetir.org/papers/JETIR1902782.pdf

"AN ANALYSIS OF TAX STRUCTURE IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 2, page no. pp604-607, February-2019, Available at : http://www.jetir.org/papers/JETIR1902782.pdf