• Dr.Rajeev Kumar Gupta

ABSTRACT: Taxes are an important and largest source of income for the government. The government uses the money collected from taxes for various projects for the development of the nation. The Indian Tax System is well structured and has a three tier federal structure. The tax structure consists of the Central Government, State Government and Local Municipal bodies. When it comes to taxes, there are two types of taxes in India—Direct and Indirect tax. The direct tax includes Income tax, Gift tax, Wealth Tax etc. while Indirect taxes include VAT, service tax, custom duty and GST. In this study efforts are made to explore the answer of the quantum of direct and indirect tax collection and its contribution in total tax collection? And find the ratio of direct tax and indirect tax collection with GDP. After data interpretation and analysis it was found that Direct tax collection is showing increasing trend and in comparison to direct tax indirect tax collection is showing decreasing trend, Direct tax to GDP ratio is also showing increasing trend. Indirect tax to GDP ratio is not showing stationary trend but it was found that indirect tax contribution is continuously decreasing in trend total tax collection during the study period. Total tax collection to GDP ratio is also showing increasing trend.

Direct Tax, Indirect tax,GDP

"Comparative Study of Direct and Indirect Tax Collection in India( From 2000-2001 to 2018-2019 )", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 2, page no.e490-e496, February-2023, Available :http://www.jetir.org/papers/JETIR2302455.pdf

"Comparative Study of Direct and Indirect Tax Collection in India( From 2000-2001 to 2018-2019 )", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 2, page no. ppe490-e496, February-2023, Available at : http://www.jetir.org/papers/JETIR2302455.pdf