IDEAS home Printed from https://ideas.repec.org/a/sae/inddev/v17y2023i3p518-529.html
   My bibliography  Save this article

Growth of Cess and Surcharges in India: With Special Reference to Education Cess of Union Government and Its Utilisation

Author

Listed:
  • Venkatanarayana Motkuri
  • E. Revathi

Abstract

This article presents the analysis of trends and contribution in education budget of education cess levied by the union government and discusses its implications for state governments. It is generally contested that vertical imbalance will continue as the union government is making use of certain constitutional provisions such as levying cesses and surcharges and mobilising resources at its disposal, which does not have constitutional mandatory/obligation sharing with the states. Evidence presented in the article indicates such a trend in India. Education cess is one such instrument that the union government is leveraging. While the union government expenditure on education is one-fourth of the total public expenditure on education (states–centre) in India, half of the union government’s Ministry of Education expenditure is raised through education cess.

Suggested Citation

  • Venkatanarayana Motkuri & E. Revathi, 2023. "Growth of Cess and Surcharges in India: With Special Reference to Education Cess of Union Government and Its Utilisation," Indian Journal of Human Development, , vol. 17(3), pages 518-529, December.
    • Handle: RePEc:sae:inddev:v:17:y:2023:i:3:p:518-529
    DOI: 10.1177/09737030241239738
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/09737030241239738
    Download Restriction: no
    File URL: https://libkey.io/10.1177/09737030241239738?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:inddev:v:17:y:2023:i:3:p:518-529. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.