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THE STRUCTURAL ADJUSTMENT PROGRAMMES AND TAX REFORMS IN INDIA.

印度的结构调整计划和税收改革。

基本信息

批准号：
06831007
负责人：
YAMAMOTO Iwao
金额：
$ 1.02万
依托单位：
KYUSHU SANGYO UNIVERSITY
依托单位国家：
日本
项目类别：
Grant-in-Aid for General Scientific Research (C)
财政年份：
1994
资助国家：
日本
起止时间：
1994 至 1995
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-06831007/
关键词：
ECONOMIC LABERALIZATION POLICY TAX REFORMS VALUE ADDED TAX STRUCTURAL ADJUSTMENT PROGRAMMES ECONOMIC REFORMS FISCAL DEFICITS DEVELOPING COUNTRIES MACRO-ECONOMIC STABILIZATION マクロ経済安定化マクロ経済不均衡

项目摘要

The Indian government changed the economic development policy from the planning to the structural adjustment programs in 1991. The economic reforms and tax reforms had been carried out from the fiscal year 1991-92 to 1995-96. This research project has two purposes. The first is to analyze the economic reforms and evaluate their results. The second is to analyze the tax reforms, and evaluate their effects on tax system and tax revenue structure. We could summarize the results of this research project as follows :(1) The economic reforms aimed for the sustainable economic growth. The license system of industries and trade have been abolished. Almost all area of the economy have been opened to the private sector and the foreign capital. The economic growth rate showed a tendency to increase from the fiscal year 1994-95.(2) The economic reforms have not achieved the reduction of the fiscal deficit and the inflation rate. We need to increase the public investment in the infrastructure, the rural and agricultural sector. Also We should alleviate the poverty in rural area.(3) The tax reforms aimed at increasing the tax revenue elasticity to income. The tax rates of main taxs have been reduced and the tax rate structures have been rationalized. The coverage of the modified value-added tax has been extended. This reforms made it possible to increase the share of direct taxs in tax structure relying on indirect taxs.(4) The remaining subjects of tax reforms are the shifting from central excise duties and state sales tax to a value-added tax.

印度政府于1991年将经济发展政策从计划转变为结构调整计划。经济改革和税收改革从1991-92财年到1995-96财年进行。该研究项目有两个目的。首先是分析经济改革并评估其结果。二是分析税制改革，评估其对税制和税收结构的影响。我们可以将本研究项目的结果概括如下：（1）经济改革以经济可持续增长为目标。取消工业、贸易许可证制度。几乎所有经济领域都向私营部门和外资开放。 1994-95财年经济增长率呈现上升趋势。(2)经济改革并未实现财政赤字和通货膨胀率的降低。我们需要增加对基础设施、农村和农业领域的公共投资。还应减轻农村地区的贫困。(3)税制改革旨在提高税收收入对收入的弹性。降低主要税种税率，合理税率结构。扩大了修改后的增值税的征收范围。这一改革使得直接税在依赖间接税的税收结构中所占的比重得以增加。(4)税收改革的剩余主题是从中央消费税和国家销售税转向增值税。