• Dr. Badeladaku Sathishkumar

This study analyses the trends and patterns of direct tax revenue in India from 2001 to 2025, focusing on Corporate Tax, Personal Income Tax, and Other Direct Taxes in relation to GDP. Using descriptive statistics, correlation, regression, and t-tests, the research evaluates the impact of major tax reforms-particularly the introduction of GST—on tax mobilization and growth. The results show a strong positive association between tax revenue and GDP, with Corporate Tax and Personal Income Tax rising significantly alongside economic expansion. However, post-GST analysis reveals a slowdown in Corporate Tax growth, reflecting transitional and compliance challenges during reform implementation. Overall, the study highlights the crucial role of economic performance and tax policy effectiveness in strengthening India’s revenue system.

Direct Taxes, Corporate Tax, Personal Income Tax, GDP, GST, Tax Revenue, Economic Growth, Tax Reforms.

"Trends and Growth of Tax Revenues in India: A Comprehensive Analysis", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 11, page no.f609-f621, November-2025, Available :http://www.jetir.org/papers/JETIR2511592.pdf

"Trends and Growth of Tax Revenues in India: A Comprehensive Analysis", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 11, page no. ppf609-f621, November-2025, Available at : http://www.jetir.org/papers/JETIR2511592.pdf