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Revenue Mobilisation from Taxes on Alcoholic Beverages

Author

Listed:
  • Mukherjee, Sacchidananda

    (National Institute of Public Finance and Policy)

  • Badola, Shivani

    (National Institute of Public Finance and Policy)

Abstract

State excise, the third largest source of the state's own tax revenue (OTR), is a crucial aspect of state finances in India. This study is important as it delves into the factors influencing state excise collection from alcoholic beverages. The tax base of state excise is the consumption of alcoholic beverages (viz., IMFL, country liquor, beer) and other narcotics (opium, Indian hemp, and other narcotic drugs and narcotics) in the state. Some states also collect sales tax on alcoholic beverages in addition to state excise. Combined revenue from the state excise and sales tax on alcoholic beverages constitutes a major share of the OTR. The tax administration of state excise is subject to complex processes and procedures. In this study, we provide a comprehensive summary of the regulatory structure of states related to State excise duties.

Suggested Citation

  • Mukherjee, Sacchidananda & Badola, Shivani, 2024. "Revenue Mobilisation from Taxes on Alcoholic Beverages," Working Papers 24/415, National Institute of Public Finance and Policy.
    • Handle: RePEc:npf:wpaper:24/415
    Note: Working Paper 415, 2024
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    File URL: https://www.nipfp.org.in/media/medialibrary/2024/07/WP_415_2024.pdf
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    More about this item

    Keywords

    Revenue mobilisation ; State Finances ; Taxation of alcoholic beverages ; State Excise ; State Sales Tax ; India;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health

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