印度自1947年独立后,税收在发展经济中的作用日益重要。税收占财政收入总额的比率,从50年代的不足80％,到80年代末已增至86％以上。税收占GNP的比率,也从50年代不足10％发展到80年代末的20％以上。税收在印度,已不只是财政收入的主要来源,在引导消费、鼓励储蓄与投资、资源配置和减少分配不公等方面,也都有不可忽视的作用。 After India became independent in 1947, the role of tax revenue in developing the economy became increasingly important. The ratio of tax revenue to total fiscal revenue increased from less than 80% in the 1950s to over 86% in the late 1980s. The tax to GNP ratio also went from less than 10% in the 1950s to more than 20% in the late 1980s. In India, taxation has become more than just a major source of revenue. It also plays an important role in guiding consumption, encouraging savings and investment, allocating resources and reducing unfair distribution.