THE STRUCTURAL ADJUSTMENT PROGRAMMES AND TAX REFORMS IN INDIA.

1991年，印度政府将经济发展政策从计划转向结构调整。经济改革和税收改革是从1991-92财政年度到1995-96财政年度进行的。这个研究项目有两个目的。首先是对经济改革进行分析和评价。二是对税制改革进行分析，评价税制改革对税收制度和税收结构的影响。本文的研究结果可以总结为：(1)以经济可持续增长为目标的经济改革。取消工商业许可证制度。几乎所有的经济领域都向私营部门和外国资本开放。从1994-95财政年度开始，经济增长率有增加的趋势。(2)经济改革未能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、农村和农业部门的公共投资。我们还应该减轻农村地区的贫困。(3)税收改革旨在提高税收收入对收入的弹性。降低主要税种税率，理顺税率结构。调整后的增值税适用范围扩大。这一改革使得直接税在以间接税为依托的税收结构中所占的比重得以增加。税制改革的其余主题是从中央消费税和州销售税向增值税的转变。

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.