Abstract

This research aims to analyze the impact of GST on tax revenue, administrative costs, and workforce efficiency, addressing existing gaps in understanding expenditure fluctuations and staffing challenges to provide insights for optimizing tax administration, enhancing efficiency, and improving policy effectiveness. This research employs a quantitative approach, analysing tax revenue, administrative expenses, and staffing data from 2017-18 to 2023-24. Data is collected from official reports and statistical records. Trend analysis and percentage calculations are used to examine pre- and post-GST impacts, workforce efficiency, and expenditure patterns, providing insights into tax administration effectiveness and policy implications. The research reveals significant fluctuations in tax collection expenses, staffing levels, and vacancy rates from 2010-11 to 2023-24. While administrative costs varied, vacancy rates consistently increased, peaking at 44.61% in 2023-24, highlighting recruitment inefficiencies. The post-GST period showed rising collection expenses, suggesting increased enforcement efforts. Despite technological advancements, staffing shortages hinder operational efficiency. The findings emphasize the need for strategic workforce planning, streamlined recruitment, and cost optimization to enhance tax administration effectiveness and revenue collection sustainability in the evolving fiscal landscape. This research provides valuable insights into the dynamics of tax collection expenses, staffing challenges, and efficiency post-GST, highlighting critical gaps in workforce management and offering strategies for optimizing tax administration and operational performance.

Keywords: State Taxation Statutes, GST Impact, Tax Revenue, Expenses on collection, Workforce Efficiency