An analysis of Tax Buoyancy and Elasticity in Tamil Nadu

This study examines tax buoyancy in Tamil Nadu and evaluates the responsiveness of tax revenues to changes in the state’s economic activity. It analyses trends in major tax revenues and identifies factors influencing revenue mobilisation. The study assesses the effectiveness of tax policies, administrative measures, and economic growth in enhancing revenue performance. The findings provide insights for improving fiscal management, strengthening revenue mobilisation, and promoting sustainable economic development in Tamil Nadu.