Is the following a revenue receipt or a capital receipt in the context of government budget and why?

(i) Tax receipts,

(ii) Dis-investment.

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2 Answers

(i) Tax Receipts- These are revenue receipts because these neither create any liability nor reduce asset.

(ii) Dis-investment-These are capital receipts because it reduces assets.

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(i) Tax receipts are revenue receipts as they are regular in nature & they neither increase liability nor reduce assets. 

(ii)Disinvestment- capital receipts as it reduce assets.

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