An Analytical Study of Tax Revenue Receipts in Chhattisgarh: Trends, Composition, and Implications for Fiscal Policy

This paper aims to examine the composition, trends, and patterns of tax revenue receipts in the state of Chhattisgarh over recent years. Using a combination of quantitative and qualitative methods, the study explores the role of tax revenues in state finance, focusing on direct and indirect taxes, tax buoyancy, and the efficiency of tax collection mechanisms. The study also delves into the implications of tax revenue performance on fiscal sustainability, development programs, and public welfare initiatives. By analyzing state budget documents, official reports, and comparative data from other Indian states, this paper provides an in-depth understanding of Chhattisgarh's tax revenue structure and suggests policy recommendations for improving tax mobilization and economic development. Keywords: Chhattisgarh, tax revenue, state finance, direct taxes, indirect taxes, fiscal policy, tax buoyancy