Manju Dalal

Methodological Framework for the Assessment of State Finances in India

Manju Dalal & Bharti Thakur · Asian Journal of Economics, Business and Accounting · 2025

This paper develops a comprehensive methodological framework for assessing state finances in India, aiming to provide a unified tool for evaluating revenue performance, expenditure efficiency, transfer dependency, and debt sustainability. The study integrates classical concepts s...

Open access Research Article 10.9734/ajeba/2025/v25i122115

A Review of Own Tax Revenue Receipts of Manipur State in India

Manju Dalal & Bharti Thakur · South Asian Journal of Social Studies and Economics · 2025

Taxation plays a crucial role in meeting a state’s fiscal needs and ensuring economic stability. Tax buoyancy, which reflects the responsiveness of tax revenue to changes in state income, indicates a tax system's efficiency—where a buoyancy greater than 1 signifies tax revenue gr...

Open access Research Article 10.9734/sajsse/2025/v22i101197