Abstract:The study has measured the tax collection efficiency of Indian states in pre-GST era and tried to find out solutions to tackle inefficiency. In order to estimate relative efficiency score, input-oriented data envelopment analysis (DEA) model has been applied for seventeen general category states (GCS) and eleven special category states (SCS) separately. The study has found that first, GCS are 54% and SCS are 72% relative efficient. Second, there is a positive and significant correlation between efficiency scor… Show more
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