| TABLE 1.9 | |||||||||||
| Tax revenue and expenditure | |||||||||||
| 1990-91 | 1996-97 | 1997-98 | 1998-99 | 1999-2000 | 2000-01* | 2001-02# | |||||
| Actuals | Actuals | Actuals | Actuals | Actuals | (Prov.) | (BE) | |||||
| (As per cent of GDP) | |||||||||||
| 1 | Fiscal deficit | 6.6 | 4.1 | 4.8 | 5.1 | 5.4 | 5.5 | 5.1 | |||
| 2 | Revenue deficit | 3.3 | 2.4 | 3.1 | 3.8 | 3.5 | 3.9 | 3.4 | |||
| 3 | Primary deficit | 2.8 | -0.2 | 0.5 | 0.7 | 0.7 | 0.8 | 0.2 | |||
| 4 | Gross tax revenue | 10.1 | 9.4 | 9.1 | 8.3 | 8.9 | 9.0 | 9.9 | |||
| (a) | Direct taxes | 1.9 | 2.8 | 3.2 | 2.7 | 3.0 | 3.3 | 3.7 | |||
| of which: | |||||||||||
| (i) | Income tax | 0.9 | 1.3 | 1.1 | 1.2 | 1.3 | 1.5 | 1.8 | |||
| (ii) | Corporation tax | 0.9 | 1.4 | 1.3 | 1.4 | 1.6 | 1.7 | 1.9 | |||
| (b) | Indirect taxes | 7.9 | 6.5 | 5.9 | 5.5 | 5.8 | 5.7 | 6.1 | |||
| of which: | |||||||||||
| (i) | Union excise duties | 4.3 | 3.3 | 3.2 | 3.1 | 3.2 | 3.3 | 3.6 | |||
| (ii) | Customs | 3.6 | 3.1 | 2.6 | 2.3 | 2.5 | 2.3 | 2.4 | |||
| 5 | Total expenditure | 17.3 | 13.9 | 14.2 | 14.7 | 15.4 | 15.3 | 16.4 | |||
| of which | |||||||||||
| (i) | Interest payments | 3.8 | 4.3 | 4.3 | 4.5 | 4.7 | 4.7 | 4.9 | |||
| (ii) | Major subsidies | 1.7 | 1.0 | 1.2 | 1.2 | 1.2 | 1.3 | 1.2 | |||
| (iii) | Defence | 2.7 | 2.2 | 2.3 | 2.3 | 2.4 | 2.4 | 2.7 | |||
| (iv) | Other non-plan expenditure | 4.1 | 2.5 | 2.5 | 2.9 | 3.2 | 3.0 | 3.2 | |||
| (v) | Budget support for plan | 5.0 | 3.9 | 3.9 | 3.8 | 3.9 | 4.0 | 4.4 | |||
| * | Provisional and unaudited as reported by Controller General of Accounts, Department of Expenditure, Ministry of Finance. | ||||||||||
| # | The ratios to GDP at current market prices for 2001-2002 are based on CSO's Advance Estimates. | ||||||||||
| Note : | 1 | Ratios to GDP at current market prices (Base = 1993-94) of National Accounts Statistics released by the | |||||||||
| Central Statistical Organisation. | |||||||||||
| 2 | Figures are exclusive of the transfer of States share of net small savings collections. | ||||||||||