Fiscal Policy and Role of Government

Description
revenue account, capital receipts, government expenditure, fiscal deficit, revenue deficit, fiscal policy.

Fiscal Policy and Role of the Government

Budget

Components of Expenditure and Revenue
? Government expenditure

? Consumption expenditure
? Transfer payments ? Subsidies ? Government revenue ? Taxes

Budget Balance
? Budget deficit = Expenditure – revenue

? G + TR + S – TA
? Budget surplus = revenue - expenditure ? TA – (G + TR + S )

Instruments of Fiscal Policy
? Government Purchases of goods and

services (G) ? Tax (TA) ? Transfer payments (TR)

Budget Document
? Estimates of receipts and expenditure of

government for a particular year ? Four sets of figures ? Revenue account and Capital account

Receipts of Central Government

Revenue and Capital account

Revenue Account
? ? ? ? ? ? ? ? ?

Tax Revenue Direct Tax Indirect Tax Non tax Revenue Interest receipts Dividends and profits External Grants Other non – tax revenue Receipts from Union Territories

Capital Receipts
? ? ? ? ? ? ? ? ? ? ?

Non-Debt receipts Recoveries of loans and advances Miscellaneous Capital receipts Debt receipts to finance Fiscal Deficit Market Loans Short term borrowings External assistance (net) Securities issued against small savings State provident Funds (net) Other Receipts (net) Draw-down of cash balance

Rupees crores
100000 200000 300000 400000 500000 600000 700000

0

Components of total receipts

Revenue receipts

Year Capital receipts
Total receipts

19 90 19 91 91 -9 2 19 92 19 93 93 19 94 94 -9 5 19 95 19 96 96 19 97 97 19 98 98 -9 9 19 99 20 00 00 20 01 01 20 02 02 -0 3 20 03 20 04 04 20 05 05 20 06 06 20 07 R 07 E -0 8 BE

As a percentage of total Receipts
80.00

% of total receipts

70.00 60.00 50.00 40.00 30.00 20.00 10.00 0.00
1990- 1991- 1992- 1993- 1994- 1995- 1996- 1997- 1998- 1999- 2000- 2001- 2002- 2003- 2004- 2005- 2006- 2007-

Year 92 91

93

94

95

96

97

98

99

00

01

02

03

04

05

06

07 RE 08 BE

Revenue receipts

Capital receipts

percentage of total revenue receipts

Year

Tax revenue

Non tax revenue

1990-91 1991-92 1992-93 1993-94 1994-95

78.21 75.83 72.91 70.84 74.06

21.79 24.17 27.09 29.16 25.94

1995-96
1996-97 1997-98 1998-99 1999-00 2000-01

74.40
74.20 71.46 70.01 70.68 70.95

25.60
25.80 28.54 29.99 29.32 29.05

2001-02
2002-03 2003-04 2004-05 2005-06 2006-07 RE 2007-08 BE

66.33
68.68 70.88 73.47 77.78

33.67
31.32 29.12 26.53 22.22

81.73
83.03

18.27
16.97

Gross Tax Revenues of the Centre

As a percentage of revenue receipts

Rupees crores

450000 400000 350000 300000 250000 200000 150000 100000 50000 0

Components of revenue receipts

Tax revenue (net)

Year Direct tax (net)
Indirect Tax (net)

19 90 -91 19 91 -92 19 92 19 93 93 -94 19 94 -95 19 95 19 96 96 -97 19 97 -98 19 98 19 99 99 -00 20 00 -01 20 01 20 02 02 -03 20 03 -04 20 04 20 05 05 20 06 06 -07 20 07 RE -08 BE

Percentage of tax revenue Year 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 Direct 16.06 20.18 22.34 23.43 27.29 27.20 27.08 28.40 30.69 32.30 36.33 35.72 38.86 40.96 42.67 44.65 48.78 48.62 Indirect 83.94 79.82 77.66 76.57 72.71 72.80 72.92 71.60 69.31 67.70 63.67 64.28 61.14 59.04 57.32 55.34 51.22 51.38

2004-05 2005-06
2006-07 RE

2007-08 BE

As a percentage of tax revenue
90.00 80.00

% of tax revenue

70.00 60.00 50.00 40.00 30.00 20.00 10.00 0.00

19 90 -9 1

19 92 -9 3

19 94 -9 5

19 96 -9 7

19 98 -9 9

20 00 -0 1

20 02 -0 3

20 04 -0 5

Year

Direct tax

Indirect tax

20 06 -0 7

R

E

Trend in Average Basic Duty Rate for All Commodities
35 30 25

Percent

20 15 10 5 0 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

simple average weighted average

Years

Average duty rates for agricultural and nonagricultural commodities
45.0 40.0 35.0 30.0

percent

25.0 20.0 15.0 10.0 5.0 0.0 2001-02 Year 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Agriculture

Non agriculture

All commodities

Market borrowings Year 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 (net)# 20.52 19.49 10.16 52.18 29.59 58.28 31.02 32.80 53.04 53.65

Small savings

Provident funds+

Special deposits

Recovery of loans

Disinvestment receipts

External loans (net)

21.31 14.68 12.09 12.91 21.03 17.32 19.78 20.65 25.40 7.76

5.13 5.86 8.16 6.70 6.02 8.43 8.80 8.50 4.41 5.69

19.79 17.31 19.75 13.65 12.03 9.08 10.01 7.98 6.25 5.64

14.65 15.63 17.57 11.17 9.24 11.15 12.25 8.40 8.18 8.76 7.89 5.42 -0.09 7.39 0.62 0.62 0.92 4.52 1.49

8.16 14.07 14.70 9.15 5.21 0.55 4.85 1.10 1.48 1.02

2000-01
2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 RE

54.72
55.88 57.68 42.05 25.42 66.96 69.80 71.92

6.20
5.39

3.67
2.57 2.56 2.31 2.65 3.49

6.30
4.97 5.17 0.05 -2.87 0.31

8.98
10.09 18.94 31.78 30.96 6.71 3.44 0.97

1.58
2.24 1.75 8.02 2.21 1.00 0.33 1.07

5.59
3.45 -6.61 -6.38 7.36 4.71 4.99 5.91

1.90 6.82

3.16 3.24

2007-08 BE

Components of capital receipts
120000 100000

Rupees crores

80000

60000

40000

20000

0 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 RE BE

Market Borrow ings

Small savings

Provident funds

Recovery of loans

Year

Government expenditure

Components
? Non- Plan expenditure

? Plan expenditure
? Revenue expenditure ? Capital expenditure

Non Plan Expenditure
? ? ? ? ? ? ? ? ? ? ? ?

Revenue expenditure Interest payments Defence Subsidies Grants to States and UTs Pensions Police Assistance to States from National calamity Contingency Funds Economic Services Other general services Social services Grants to foreign governments

Non Plan Expenditure
? Capital Expenditure

? Defence
? Other non-Plan capital outlay ? Loans to public enterprises ? Loans to States and UTs ? Loans to foreign governments ? Others

Rupees crores

Trends in expenditure

Year
100000 200000 300000 400000 500000 600000 0
1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 RE 2007-08 BE

Revenue expenditure capital expenditure

Percent of total expenditure Year Revenue expenditure 69.82 Capital expenditure

1990-91

30.18

1991-92
1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 RE

73.86
75.60 76.25 75.97 78.45 79.07 77.71 77.49 83.57 85.33 83.21 81.96 76.84 77.14 86.89 87.13

26.14
24.40 23.75 24.03 21.55 20.93 22.29 22.51 16.43 14.67 16.79 18.04 23.16 22.86 13.11 12.87

2007-08 BE

87.10

12.90

As a percent of total expenditure

Revenue expenditure
180000 160000 140000 120000 100000 80000 60000 40000 20000 0
20 04 -0 5 20 06 -0 7 RE 19 90 -9 1 19 92 -9 3 19 94 -9 5 19 96 -9 7 19 98 -9 9 20 00 -0 1 20 02 -0 3

year

Rupees crores

Defence expenditure

Interest payments

Subsidies

As a percent of revenue expenditure

Year
Percentage of Total Revenue expenditure

40.00 35.00 30.00 25.00 20.00 15.00 10.00 5.00 0.00
1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05

Defence expenditure Interest payments Subsidies
2005-06 2006-07 RE 2007-08 BE

% of Revenue expenditure Defence Expenditure Interest payments Subsidies

Year 1990-91 14.79 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 RE 10.17 2007-08 BE 9.69 28.50 9.74 28.85 10.55 13.90 13.06 13.85 13.45 13.47 13.21 14.51 13.80 14.14 29.24 32.32 33.52 33.97 36.08 35.78 37.42 36.40 35.98 36.23 16.54 14.89 11.68 10.73 9.71 9.06 9.75 10.28 10.90 9.83

13.40
12.62 12.02 11.93 11.41 10.96

35.75
35.65 34.78 34.27 33.03 30.16

9.66
10.35 12.85 12.24 11.96 10.81

Components of capital expenditure

% of capital expenditure

100.00 90.00 80.00 70.00 60.00 50.00 40.00 30.00 20.00 10.00 0.00
-9 1 -9 3 -9 5 -9 7 -9 9 -0 1 -0 3 19 90 19 92 19 94 19 96 19 98 20 00 20 02 20 04 -0 5 20 06 -0 7 RE

Year

Loans and advances

Capital outlay

Percent ofCapital expenditure Loans and advances Year 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 RE 2007-08 BE 9.08 90.92 61.83 38.17 Capital outlay

60.86
54.48 60.72 61.45

39.14
45.52 39.28 38.55

63.30
66.26 66.11 70.04

36.70
33.74 33.89 29.96

50.92
48.18 56.35 42.49

49.08
51.82 43.65 39.04

26.36
25.38 17.08 12.96

31.29
45.94 82.92 87.04

Developmental and Non Developmental Expenditure
800000 700000

Rupees crores

600000 500000 400000 300000 200000 100000 0 19 19 19 90- 91- 9291 92 93 19 19 19 19 19 19 93- 94- 95- 96- 97- 9894 95 96 97 98 99 19 20 20 20 20 20 99- 00- 01- 02- 03- 0400 01 02 03 04 05 20 20 20 05- 06- 0706 07 08 RE BE

Developmental expenditure

Non developmental expenditure

Year

Total expenditure

Year

Developmental expd

Non developmental expd

1990-91 1991-92 1992-93

54.30 51.81 51.94 49.62 50.12 46.12 45.63 46.48 47.73

45.70 48.19 48.06 50.38 49.88 53.88 54.37 53.52 52.27

1993-94
1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 RE

42.06
41.38 42.52 43.14 44.54 44.98 44.07

57.94
58.62 57.48 56.86 55.46 55.02 55.93

43.62
2007-08 BE 49.79

56.38
50.21

year
% of total expenditure

70.00 60.00 50.00 40.00 30.00 20.00 10.00 0.00

Percent of total expenditure

Developmental expenditure Non developmental expenditure

19 90 19 -91 91 19 92 92 19 -93 93 19 -94 94 19 95 95 19 -96 96 19 -97 97 19 -98 98 19 99 99 20 -00 00 20 -01 01 20 -02 02 20 03 03 20 -04 04 20 -05 20 05 -0 06 6 -07 20 07 RE -08 BE

Deficit
? Fiscal Deficit

? Total expenditure – Total receipts
? Revenue Deficit ? Revenue expenditure – Revenue receipts ? Primary Deficit ? Fiscal Deficit – Interest Payments

Deficit of Central Government
180000 160000 140000 120000 100000 80000 60000 40000 20000 0 -20000

Rupees crores

19 9091

19 9192

19 9293

19 9394

19 9495

19 9596

19 9697

19 9798

19 9899

19 9900

20 0001

20 0102

20 0203

20 0304

20 0405

20 0506

20 20 06- 0707 08 RE BE

Year
Gross fiscal deficit Gross primary deficit Revenue deficit

Debt
? Government borrowing to finance fiscal deficit

? Internal borrowing
? External borrowing

Components of Borrowing
? Internal Borrowing

1. Market borrowing
2. Other borrowing ? External Borrowing 1. Bilateral loans 2. Multilateral loans 3. Foreign private banks

As a percent of GFD
Year
1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 External Finance 7.1 14.9 13.2 8.4 6.2 0.5 4.5 1.2 1.7 1.1 6.3 4.0 -8.2 -10.9 11.7 Internal Finance 92.9 85.1 86.8 91.6 93.8 99.5 95.5 98.8 98.3 98.9 93.7 96.0 108.2 110.9 88.3

2005-06
2006-07 RE 2007-08 BE

5.1
5.2 6.0

94.9
94.8 94.0

Fiscal Policy
? Discretionary

? Non-discretionary
? Automatic stabilizers ? Long term effects – Borrowing and public

debt



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