Abstract:
Corporate taxes are a significant item for revenue generation and year after year the corporate tax and Profit Before Tax(PBT) is incresing.But after the year 2001 the TAX/PBT ratio has been undergoing an unhealthy pattern comparing to previous yeras without giving any major tax sops by Government.This study is to enlighten what is happening to TAX/PBT ratios in various industry sectors,ownership and size of companies after the year 2001 and its impact on Exchequer.