States
DELHI
CEGIS has been working with the Government of National Capital Territory of Delhi (GoNCTD) since 2021. The team entered into a 5-year MoU with the aim of supporting the improvement of tax administration systems and an overarching objective of augmenting state revenues.
The onset of the COVID-19 pandemic in 2020 dealt a dual fiscal shock to the GoNCTD. The government found its expenditure rising sharply as it hastened to alleviate the suffering of its citizens and provide aid. Simultaneously, the slowdown in economic activity led to a drastic reduction in public revenue. It was in this context that the Delhi Dialogue Commission (DDC) and CEGIS began an engagement seeking to augment the government’s revenue sources and boost economic growth by reforming its tax structure and administration.
CEGIS focuses on the following five key levers of public revenue augmentation:
- Tax design - the structure and components of a tax system
- Tax administration - how a tax is levied
- Tax avoidance and evasion - matters associated with non-compliance
- Dispute resolution - how matters are resolved
- Interaction with other taxes - systemic understanding of tax systems applicable in a jurisdiction
When working on tax systems, CEGIS leverages both local administrative expertise as well as academic research on the topic. This ensures practical applicability as well as theoretical soundness of interventions. Additionally, CEGIS has also helped identify the suitability of each of the levers mentioned above to various existing tax streams. This has greatly influenced the selection and design of interventions.
TEAM LEAD
Partnerships
