Advanced International Journal for Research

E-ISSN: 3048-7641   •   Impact Factor: 9.11

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 7, Issue 5 (September-October 2026) Submit your research before last 3 days of October to publish your research paper in the issue of September-October.
Submit Research Paper Join as a Reviewer

Plagiarism is checked by the leading plagiarism checker TurnItIn

Call for Paper

Volume 7 Issue 5
September-October 2026

Submit your research paper

Indexing Partners
Academia Advanced Sciences Index Bielefeld Academic Search Engine CiteSeer DRJI Google Scholar Independent Search Engine & Directory Network ISI (International Scientific Indexing) Issuu Mendeley Research Networks
RefSeek ResearcherId - Thomson Reuters ResearchGate Scirus Scribd Semantic Scholar Wiki for Call for Papers WorldCat Zenodo

Disentangling Fiscal Dependencies: Evidence from Uttar Pradesh and Bihar

Author(s) Shivani Kumari, Prof. Vinod Singh
Country India
Abstract This study examines the structural aspects of fiscal dependency of two states namely Uttar Pradesh and Bihar by analyzing the relationship between gross State Domestic Product and tax revenues which includes own tax revenue and share from center in tax devolution. The issue of subnational fiscal autonomy is crucial in the context of fiscal federalism, especially for governments with higher population and socio-economically challenged economies that mainly rely on intergovernmental transfers. In order to empirically examine the relationship among variables, the study uses Autoregressive Distributed lag Model (ARDL), which is well suited for time series analysis of mixed order of integration. The findings exhibit that both state’s GSDP is largely impacted by the share in the central tax than the own tax revenues. The impact of own tax revenue is negative while the share in the central tax is positive on the GSDP for both in long and short-term for both the states. The coefficient of co-integration equation highlights the disparity in the speed of convergence towards the long-run equilibrium. Bihar trails with 31% (speed of adjustment), perhaps as a result of smaller revenue bases and administrative difficulties, but Uttar Pradesh respond to economic shocks rather rapidly with 42% (speed of adjustment), indicating a more effective fiscal mechanism.
Keywords Uttar Pradesh, Bihar, GSDP, Tax Revenue, Share in Central Taxes, ARDL, Bound Testing, Fiscal Dependency
Field Mathematics > Economy / Commerce
Published In Volume 7, Issue 5, September-October 2026
Published On 2026-09-12
View / Download PDF File

Share this



E-ISSN 3048-7641
CrossRef

CrossRef DOI is assigned to each research paper published in our journal.

AIJFR DOI prefix is
10.63363/aijfr

Downloads
Research Paper Format Copyright Permission Form and Undertaking Form Cover Page Vol 7 Isu 4Cover Page Vol 7 Isu 3Cover Page Vol 7 Isu 2

All research papers published on this website are licensed under Creative Commons Attribution-ShareAlike 4.0 International License, and all rights belong to their respective authors/researchers.

CC-BY-SA Open Access

About AIJFR
Fees & Payment
Current Issue
Publication Archive 		Submit Research Paper
Track Submission Status
Publication Guidelines
Publication Ethics
Peer Review & Plagiarism 		Join as a Reviewer
Editors & Reviewers
Reviewer Referral Program
Get Reviewer Membership Certi. 		Website/Journal Policies
Usage Policy
Content Policies
Privacy Policy
Contact Us +91-9898-79-39-59 editor@aijfr.com