Tax Buoyancy and Tax Elasticity (HINDI)

Tax Buoyancy and Tax elasticity are concepts that are used to judge how robust the tax system is. Buoyancy measures the growth in revenue that results from one percent growth in GDP when e discretionary measures such as tax rates, widening the tax net etc. are not controlled. Tax elasticity measures the growth resulting from GDP growth alone while discretionary measures are controlled (their effects neutralized). These concepts together can help in determining to what extent revenue can be raised by tuning up taxes and which taxes are robust and which are not.
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