नीचे दिया गया आलेख दो दशकों की अवधि में हमारे कर राजस्व के संयोजन को प्रदर्शित करता है :
ऊपर दिए गए आलेख के संदर्भ में, निम्नलिखित में से कौन-सा/से सर्वाधिक तार्किक और तर्कसंगत निष्कर्ष (इंफेरेंस) निकाला जा सकता है/निकाले जा सकते हैं?
- 1.दी गई समयावधि में समग्र कर राजस्व के प्रतिशत के रूप में प्रत्यक्ष करों से राजस्व में वृद्धि हुई है जबकि अप्रत्यक्ष करों से राजस्व में कमी आई है।
- 2.उत्पाद शुल्क से प्राप्त राजस्व की प्रवृत्ति प्रदर्शित करती है कि दी हुई समयावधि में निर्माण क्षेत्र का विकास ऋणात्मक रहा है।
नीचे दिए गए कूट का प्रयोग कर सही उत्तर चुनिए।
Read this question in English
The following graph indicates the composition of our tax revenue for a period of two decades:
With reference to the above graph, which of the following is/are the most logical and rational inference/inferences that can be made?
1. During the given period, the revenue from Direct Taxes as percentage of gross tax revenue has increased while that of Indirect Taxes decreased.
2. The trend in the revenue from Excise Duty demonstrates that the growth of manufacturing sector has been negative during the given period.
Select the correct answer using the code given below.
(a) 1 only · (b) 2 only · (c) Both 1 and 2 · (d) Neither 1 nor 2
उत्तर और व्याख्या · explanation in English
Answer: (a) केवल 1
Corporate and personal income tax (direct taxes) together rise from about 19% to about 60% of gross tax revenue, while excise, customs and service tax (indirect) fall from about 78% to about 48% — statement 1. A falling share of excise says nothing about whether manufacturing shrank, so statement 2 does not follow.
- Direct taxes: corporate (about 9 → 42) + personal income tax (about 9 → 18) = about 19% → 60%.
- Indirect taxes: excise (42 → 19) + customs (36 → 17) + service tax (0 → 11) = about 78% → 48%.
- The graph gives shares of the total, not amounts collected.
- ✓ 1. The direct-tax share roughly triples while the indirect-tax share falls by about 30 points.
- ✗ 2. Excise's share can fall while its collections and manufacturing output grow, for example if direct taxes grow faster or duty rates are cut; a share graph cannot show negative growth.
Remember · A falling share is not a falling amount — percentage-composition graphs cannot show absolute decline.
Question and answer: UPSC's official GS Paper II (2018, Series A) — paper ↗ · answer key ↗. Explanation: Minimalist IAS, checked 1 Oct 2026 (how we verify). ·