Paper Title

Assessing the Own Tax Revenue generation potential of the most backward district of western Odisha, with special reference to Nuapada

Article Identifiers

Registration ID: IJNRD_204118

Published ID: IJNRD2308342

DOI: http://doi.one/10.1729/Journal.35919

Authors

Mr. Jyotirmaya Pattnaik , Prof. Dr. Sudhanshu Sekhar Rath.

Keywords

Tax to GSDP ratio, revenu of local governments, Central Sales Tax, State Goods and Services Tax, Value Added Tax, Entry Tax, Entertainment Tax, Luxury Tax, Professional Tax, Excise Duty, Land Revenue, Motor Vehicle Tax, Registration Fees and Stamp Duty

Abstract

The socio-economic condition of a federation can be known from the poorest of its member states as in the case of Nuapada district in Odisha. The present piece of work tries to assess the own tax revenue generation potential of Nuapada, one of the most backward and underprivileged districts of western part Odisha. Additionally, the estimation of own tax revenue generation of Nuapada district would be helpful in visualizing the own tax revenue generation potential of western part of Odisha for which there is an ongoing demand of formulation of a new state by bifurcating it from the state of Odisha. Different taxes of local nature like State Goods and Services Tax (SGST), sales tax, entry tax, entertainment tax, luxury tax, property tax, excise duty, land revenue, road and motor vehicle tax, registration fees and stamp duties are taken into consideration while estimating the Own tax revenue generation of Nuapada. While the health of Odisha’s economy is consistently improving, this paper would also inquire into the reasons behind the penury of the district’s economy and would justify whether the own tax revenue generation potential of the district is deliberately being sabotaged.

How To Cite (APA)

Mr. Jyotirmaya Pattnaik & Prof. Dr. Sudhanshu Sekhar Rath. (August-2023). Assessing the Own Tax Revenue generation potential of the most backward district of western Odisha, with special reference to Nuapada. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 8(8), d236-d247. http://doi.one/10.1729/Journal.35919

Citation

Issue

Volume 8 Issue 8, August-2023

Pages : d236-d247

Other Publication Details

Paper Reg. ID: IJNRD_204118

Published Paper Id: IJNRD2308342

Downloads: 000121988

Research Area: Social Science and Humanities 

Country: Bolangir, Odisha, India

Published Paper PDF: https://ijnrd.org/papers/IJNRD2308342.pdf

Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD2308342

Crossref DOI: http://doi.one/10.1729/Journal.35919

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Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

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Call For Paper - Volume 10 | Issue 10 | October 2025

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Paper Submission Open For: October 2025

Current Issue: Volume 10 | Issue 10 | October 2025

Impact Factor: 8.76

Last Date for Paper Submission: Till 31-Oct-2025

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