ప్రభుత్వానికి పన్నుల ద్వారా వచ్చే ఆదాయాన్ని Tax Revenue అంటాము. పన్నులు కాకుండా ఇతర వనరుల ద్వారా ప్రభుత్వం పొందే ఆదాయాన్ని Non-Tax Revenue – పన్నేతర ఆదాయం అంటారు.
Government receives revenue from sources other than taxes. Such revenue is called Non-Tax Revenue.
2. Prices of Public Goods and Services
3. Special Assessment
4. Fines and Penalties
5. Gifts, Grants and Donations
6. Special Levies
7. Borrowings – textbook broad classification
Fees → Prices → Special Assessment → Fines → Gifts/Grants → Special Levies → Borrowings
ప్రభుత్వం అందించే కొన్ని specific servicesకు ప్రతిగా ప్రజలు చెల్లించే మొత్తాన్ని Fee అంటారు.
Education Fee
Registration Fee
Tax → Specific return service ఉండదు.
Fee → Specific serviceకు ప్రతిగా చెల్లించబడుతుంది.
| Tax | Fee |
|---|---|
| Compulsory contribution | Specific serviceకు payment |
| Direct quid pro quo లేదు | Specific serviceతో సంబంధం ఉంటుంది |
| General public purposes | Particular service |
| Example: Income Tax | Example: Registration Fee |
Fee మరియు Tax ఒకటే కాదు.
Fee → Specific Service
Tax → No Direct Quid Pro Quo
Modern Government ప్రజలకు వివిధ goods and servicesను అందిస్తుంది. Government అందించే goods/services కోసం citizens చెల్లించే amountను Price అంటారు.
Railway Fares
Postal Charges
ఒక particular localityలో Government లేదా local authority ప్రత్యేకమైన facilitiesను కల్పించినప్పుడు, వాటి ప్రయోజనం పొందే ఆ ప్రాంత ప్రజల నుంచి వసూలు చేసే paymentను Special Assessment అంటారు.
Roads
Energy facilities
Water Supply
Other local improvements
Special Area + Special Facility → Special Assessment
దేశ చట్టాలను ఉల్లంఘించిన వ్యక్తులపై Government విధించే monetary punishmentను Fines and Penalties అంటారు.
Traffic rules violation → Fine
Fines and Penalties యొక్క ప్రధాన objective Government revenue సంపాదించడం కాదు.
ప్రజలు lawsను violate చేయకుండా discourage చేయడం ప్రధాన ఉద్దేశ్యం.
ఈ source ద్వారా Governmentకు వచ్చే revenue సాధారణంగా చిన్న పరిమాణంలో ఉంటుందని textbook పేర్కొంటుంది.
Government citizens మరియు ఇతర sources నుంచి gifts లేదా donations పొందవచ్చు. అలాగే foreign governments మరియు institutions నుంచి grants కూడా పొందవచ్చు.
✓ Citizens
✓ Institutions
✓ Other Governments
✓ Foreign Governments
✓ International Institutions
ఈ grants general purposes లేదా specific purposes కోసం ఉండవచ్చు.
మరో uploaded Economics source ప్రకారం repayment condition లేకుండా పొందే financial assistanceను Grants-in-Aid అంటారు.
State Governments Central Government నుంచి grants పొందవచ్చు. Governmentలు ఇతర Governments లేదా funding agencies నుంచి కూడా grants పొందవచ్చు.
ఒక specific purposeను పేర్కొనకుండా general shortage of fundsను meet చేయడానికి ఇచ్చే grantను General Grant అంటారు.
ఒక నిర్దిష్టమైన purpose కోసం ఇచ్చే grantను Specific Grant అంటారు. దానిని ఇతర purposes కోసం ఉపయోగించరాదు.
Education Grant
Health Grant
Flood Relief Grant
General Grant → General Purpose
Specific Grant → Specific Purpose
Citizens health మరియు well-beingకు harmfulగా ఉండే కొన్ని commodities consumptionను discourage చేయడానికి Government విధించే levyను textbook Special Levyగా వివరిస్తుంది.
Wine
Opium
Other Intoxicants
Textbook treatmentలో Special Levy యొక్క ప్రధాన objective revenue earning కాదు.
Harmful consumptionను discourage చేయడం.
| Special Assessment | Special Levy |
|---|---|
| Special facilityతో సంబంధం | Harmful commodity consumptionతో సంబంధం |
| Particular locality ప్రజలపై | Specified harmful commoditiesపై |
| Special benefit/facility పొందినందుకు | Consumptionను discourage చేయడానికి |
| Example: Special road/water facility | Example: Intoxicants |
Assessment → Facility
Levy → Harmful Consumption
Textbook యొక్క broad public-revenue classificationలో Government borrowingను కూడా non-tax sourceగా చర్చించింది. Government ప్రజల నుంచి deposits, bonds మొదలైన వాటి ద్వారా borrow చేయవచ్చు.
Government foreign governments మరియు international organisations నుంచి కూడా loans పొందవచ్చు.
IMF
World Bank
Textbook broad classificationలో → Borrowingsను Non-Tax Sourceగా చూపించారు.
Government Budget accountingలో → Borrowings సాధారణంగా Capital Receiptsలో classify చేయబడతాయి.
Question wordingను జాగ్రత్తగా చదవాలి.
మరో Economics source Non-Tax Revenueను broader categoriesగా ఈ విధంగా classify చేస్తుంది:
Government certain administrative services ద్వారా పొందే revenueను Administrative Revenue అంటారు.
License Fee
Tuition Fee
Penalty
Special Assessment
Government/public enterprises goods తయారు చేయడం లేదా services అందించడం ద్వారా పొందే revenueను Commercial Revenue అంటారు.
↓
Goods or Services
↓
Sale / Charges
↓
Commercial Revenue
| Detailed Classification | Broader Classification |
|---|---|
| Fees | Administrative Revenue |
| Special Assessment | |
| Fines / Penalties | |
| Prices of Public Goods & Services | Commercial Revenue |
| Gifts / Grants / Donations | Grants-in-Aid |
| Borrowings | Loans / Advances in broad source treatment |
| Tax Revenue | Non-Tax Revenue |
|---|---|
| Obtained through taxes | Obtained from sources other than taxes |
| Tax is compulsory | May arise from services, charges, fines, grants etc. |
| No direct quid pro quo | Some sources may involve specific service |
| Examples: Income Tax, GST | Examples: Fees, Fines, Grants |
2. Fee → Specific Service.
3. Fine/Penalty → ప్రధాన objective revenue కాదు; law violationను discourage చేయడం.
4. Special Assessment → Special Local Facility.
5. Special Levy → Harmful Commodity Consumptionను discourage చేయడం – textbook treatment.
6. Grant → Repayment అవసరం లేదు.
7. General Grant → No specific purpose.
8. Specific Grant → Specific purpose only.
9. Gifts/Grants/Donations → Uncertain source అని textbook పేర్కొంటుంది.
10. Borrowing → textbook broad non-tax source classificationలో కనిపిస్తుంది; modern budget accountingలో Capital Receipt.
A) Tax Revenue
B) Non-Tax Revenue
C) Fiscal Deficit
D) Revenue Expenditure
A) Fees
B) Income Tax
C) GST
D) Corporation Tax
A) Specific Government service
B) No service whatsoever
C) Government borrowing
D) Tax refund
A) Registration Fee
B) Income Tax
C) GST
D) Corporation Tax
A) Price of public service
B) Direct Tax
C) Public Debt
D) Income Tax
A) Price of public service
B) Direct Tax
C) Income Tax
D) Fiscal Deficit
A) Special Assessment
B) GST
C) Income Tax
D) Public Debt
A) Special Assessment
B) Corporation Tax
C) Income Tax
D) Customs Duty
A) Discourage violation of laws
B) Maximise exports
C) Increase money supply
D) Reduce imports
A) Fine/Penalty
B) Direct Tax
C) Grant
D) Donation
A) Gifts, Grants and Donations
B) Income Tax only
C) GST only
D) Corporation Tax
A) No repayment
B) Compulsory repayment with interest
C) GST payment
D) Income Tax payment
A) General Grant
B) Specific Grant
C) Tax Revenue
D) Public Debt
A) Specific Grant
B) General Grant
C) Income Tax
D) Special Assessment
A) Specific Grant
B) General Tax
C) Public Debt
D) Direct Tax
A) Specific Grant
B) General Grant
C) Direct Tax
D) GST
A) Harmful commodities
B) Income only
C) Salary only
D) Government bonds only
A) Discourage harmful consumption
B) Increase exports
C) Increase wages
D) Increase population
A) Administrative Revenue
B) Tax Revenue
C) Public Debt
D) Capital Expenditure
A) Administrative Revenue
B) Direct Tax
C) Public Debt
D) Capital Expenditure
A) Commercial Revenue
B) Direct Tax
C) Fiscal Deficit
D) Revenue Deficit
A) Fees – Administrative Revenue
B) Income Tax – Non-Tax Revenue
C) GST – Non-Tax Revenue
D) Fiscal Deficit – Fee
A) Public service charges – Commercial Revenue
B) Income Tax – Commercial Revenue
C) GST – Administrative Revenue
D) Public Debt – Fee
A) Non-Tax Revenue
B) Tax Revenue
C) Direct Tax
D) Indirect Tax
A) Income Tax
B) Fee
C) Fine
D) Grant
A) Registration Fee
B) Income Tax
C) GST
D) Corporation Tax
A) Fee is associated with a specific service
B) Tax always provides an equivalent service
C) Fine is a direct tax
D) Grant must always be repaid
A) Fine – Violation of law
B) Fee – Income Tax
C) Grant – Compulsory repayment
D) Special Assessment – GST
A) Special Assessment
B) Income Tax
C) GST Council
D) Fiscal Deficit
A) Fee
B) General Tax
C) Borrowing
D) Public Debt
A) Discouraging law violations
B) Maximising Government profit
C) Increasing exports
D) Increasing money supply
A) Fee is related to a specific service
B) Tax is always voluntary
C) Fee is a public debt
D) Tax is a grant
A) Income Tax
B) License Fee
C) Tuition Fee
D) Penalty
A) Commercial Revenue
B) Direct Tax
C) Income Tax
D) Fiscal Deficit
A) Grants-in-Aid
B) Loan
C) Borrowing
D) Bond
A) Both Assertion and Reason are true and Reason correctly explains Assertion.
B) Both are true but Reason is not the correct explanation.
C) Assertion is true but Reason is false.
D) Assertion is false but Reason is true.
Reason: Fee is paid in relation to a specific service rendered by Government.
Reason: Their primary objective is not simply to earn revenue.
Reason: It may be collected from people who receive such facilities.
Reason: They are grants rather than loans.
Reason: A Specific Grant is given for a specified purpose.
A) Fee
B) Direct Tax
C) Public Debt
D) GST
A) Non-Tax Revenue
B) Direct Tax
C) GST
D) Public Debt
A) Price
B) Income Tax
C) Fiscal Deficit
D) Public Debt
A) Specific Grant
B) General Grant
C) Tax Revenue
D) Fee
A) General Grant
B) Specific Grant
C) Tax
D) Penalty
A) Fine
B) Grant
C) Donation
D) Commercial Revenue
A) Special Assessment
B) Income Tax
C) GST
D) Corporation Tax
A) Special Levy
B) General Grant
C) Registration Fee
D) Public Debt
A) General Grant
B) Education Grant
C) Health Grant
D) Flood Grant
A) Commercial Revenue
B) Direct Tax
C) Indirect Tax
D) Fiscal Deficit
A) Non-Tax sources
B) Direct Taxes
C) Indirect Taxes
D) Fiscal deficits
A) Fee
B) General Tax
C) Borrowing
D) Donation
A) Special Assessment
B) GST
C) Income Tax
D) Grant
A) Penalty
B) General Grant
C) Fee
D) Loan
A) Gifts/Grants/Donations
B) Tax alone
C) Salary
D) Money supply
A) Grant
B) Loan
C) Bond
D) Borrowing
A) Not tied to a specific purpose
B) Always for education only
C) A direct tax
D) A penalty
A) Tied to a specified purpose
B) An income tax
C) A penalty
D) A market loan
A) Capital Receipt
B) Non-Tax Revenue Receipt
C) Tax Revenue Receipt
D) Revenue Expenditure
A) Tax Revenue + Non-Tax Revenue
B) Consumption + Saving
C) Demand + Supply
D) Money + Credit
| Source | Remember |
|---|---|
| Non-Tax Revenue | Revenue other than taxes |
| Fee | Specific Government Service |
| Price | Government Goods / Services |
| Special Assessment | Special Local Facility |
| Fine / Penalty | Violation of Law |
| Gifts / Donations | Uncertain Source |
| Grant | No Repayment |
| General Grant | No Specific Purpose |
| Specific Grant | Specified Purpose |
| Special Levy | Discourage Harmful Consumption – textbook treatment |
| Administrative Revenue | Fees, penalties, special assessments etc. |
| Commercial Revenue | Government/public enterprise goods and services |
| Borrowing | Capital Receipt in modern budget accounting |
Fee → Specific Service
Price → Government Goods / Services
Special Assessment → Particular Locality + Special Facility
Fine / Penalty → Violation of Law
Fine Objective → Discourage Law Violation
Gifts / Grants / Donations → Uncertain Source
Grant → No Repayment
General Grant → No Specific Purpose
Specific Grant → Specific Purpose
Special Levy → Discourage Harmful Consumption – textbook classification
Administrative Revenue → License Fee, Tuition Fee, Penalty, Special Assessment
Commercial Revenue → Revenue from Government/Public Enterprise Goods and Services
Borrowing → Textbook broad non-tax source; Modern Budget Accounting → Capital Receipt
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