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STRUCTURE OF BUDGET BUDGET REVENUE BUDGET REVENUE RECEIPTS

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Presentation on theme: "STRUCTURE OF BUDGET BUDGET REVENUE BUDGET REVENUE RECEIPTS"— Presentation transcript:

1 STRUCTURE OF BUDGET BUDGET REVENUE BUDGET REVENUE RECEIPTS
REVENUE EXPENDITURE CAPITAL BUDGET CAPITAL RECEIPTS CAPITAL EXPENDITURE

2 INCOME OF GOVERNMENT BUDGET RECEIPTS REVENUE RECEIPTS CAPITAL RECEIPTS

3 REVENUE RECEIPTS TAX RECEIPTS DIRECT TAX INDIRECT TAX NON-TAX RECEIPTS DIVIDEND RATE OF INTEREST FEES, FINES DONATION

4 CAPITAL RECEIPTS LOAN TAKEN BY THE GOVERNMENT ARE A LIABILITY MONEY RECEIVED BY THE GOVERNMENT BY SELLING THE ITS SHARE

5 BUDGET EXPENDITURE REVENUE EXPENDITURE OLD-AGE PENSION INTEREST PAYMENT SALARY, SCHOLARSHIP SUBSIDIES, DEFENCE CAPITAL EXPENDITURE LAND, BUILDING PURCHASE OF SHARE MACHINERY EQUIPMENTS LOAN TO THE STATE GOVN REPAYMENT OF LOAN

6 DEVELOPMENT EXPENDITURE NON-DEVELOPMENT EXPENDITURE
PUBLIC EXPENDITURE DEVELOPMENT EXPENDITURE EDUCATION, HEALTH, INDUSTRY,ROAD, RURAL DEVELOPMENT, POWER,WATER NON-DEVELOPMENT EXPENDITURE DEFENCE,INTEREST,TAX COLLECTION,SUBSIDIESFOR POOR,PENSION

7 PUBLIC EXPENDITURE PLAN EXPENDITURE NON-PLAN EXPENDITURE
TRANSPORT, INDUSTRY, POWER, COMMUNICATION NON-PLAN EXPENDITURE RELIEF TO EARTHQUAKE, FLOOD

8 DIRECT TAX INCOME TAX CORPORATE TAX MINIMUM ALTERNATE TAX(MAT)
BANK CASH TRNSACTION TAX(BCTT) SECURITY TRANSACTION TAX(STT) COMMODITY TRANSATION TAX ESTATE DUTY EXPENDITURE TAX LUXURY TAX FRINGE BENEFIT TAX(FBT)[ABOLISHED] WEALTH TAX[ABOLISHED]

9 GOODS AND SERVICE TAX(GST)
INDIRECT TAX VALUE ADDED TAX SERVICE TAX EXCISE DUTY CUSTOM DUTY GOODS AND SERVICE TAX(GST)


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