253.REAL-WORLD TAXES IN INDIA ANALYSIS USING PROC PRINT | PROC SORT | PROC MEANS | PROC FREQ | PROC TRANSPOSE | PROC SQL | MACROS IN SAS

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REAL-WORLD TAXES IN INDIA ANALYSIS USING PROC PRINT | PROC SORT | PROC MEANS | PROC FREQ | PROC TRANSPOSE | PROC SQL | MACROS IN SAS


/*Creating a real-world style dataset for different types of taxes in India*/

STEP 1: CREATE THE REAL-WORLD TAXES DATASET FOR INDIA

options nocenter;

data taxes_india;

    length Tax_Type $30 Category $10 Applicable_To $20 State $20 Notes $100;

    infile datalines dsd dlm=' ';

    input Tax_ID

          Tax_Type :$30.

          Category :$10.

          Applicable_To :$20.

          State :$20.

          Rate_Percent

          Year

          Revenue_Collected_Cr

          Notes :& $100.;

    datalines;

1 Income_Tax Direct Individual All_India 5 2024 750000 "5% slab up to 5 lakh"

2 Income_Tax Direct Individual All_India 20 2024 1250000 "20% slab 5-10 lakh"

3 Income_Tax Direct Individual All_India 30 2024 2200000 "Above 10 lakh"

4 Corporate_Tax Direct Company All_India 25 2024 1500000 "Domestic companies turnover<400cr"

5 Corporate_Tax Direct Company All_India 30 2024 1800000 "Other companies"

6 CGST Indirect Both All_India 9 2024 3200000 "Central GST component"

7 SGST Indirect Both Karnataka 9 2024 1800000 "State GST Karnataka"

8 SGST Indirect Both Maharashtra 9 2024 2200000 "State GST Maharashtra"

9 IGST Indirect Both All_India 18 2024 4500000 "Interstate GST"

10 Property_Tax Direct Both Delhi 1 2024 50000 "Municipal property tax"

11 Property_Tax Direct Both Mumbai 1 2024 70000 "Municipal property tax"

12 Road_Tax Direct Both Telangana 8 2024 90000 "Vehicle lifetime tax"

13 Road_Tax Direct Both TamilNadu 10 2024 85000 "Vehicle lifetime tax"

14 Professional_Tax Direct Individual Maharashtra 2500 2024 45000 "Annual profession tax"

15 Professional_Tax Direct Individual Karnataka 2400 2024 35000 "Annual profession tax"

16 Capital_Gains_Tax Direct Individual All_India 10 2024 600000 "Long-term capital gains"

17 Capital_Gains_Tax Direct Individual All_India 15 2024 400000 "Short-term capital gains"

18 Customs_Duty Indirect Both All_India 10 2024 800000 "Imports"

19 Excise_Duty Indirect Both All_India 12 2024 500000 "Petroleum, tobacco"

20 Stamp_Duty Direct Both Telangana 6 2024 70000 "Property registration"

21 Stamp_Duty Direct Both Maharashtra 5 2024 95000 "Property registration"

22 TDS Direct Both All_India 10 2024 200000 "Tax deducted at source"

23 Service_Tax Indirect Both All_India 15 2016 1200000 "Pre-GST era"

24 Wealth_Tax Direct Individual All_India 1 2015 50000 "Abolished post 2015"

25 Entertainment_Tax Indirect Both Delhi 15 2016 75000 "Pre-GST era"

26 Luxury_Tax Indirect Both Goa 10 2016 65000 "Hotels, luxury items pre-GST"

27 GST_Compensation_Cess Indirect Both All_India 12 2024 400000 "Luxury and sin goods"

;

run;

proc print;run;

Output:

ObsTax_TypeCategoryApplicable_ToStateNotesTax_IDRate_PercentYearRevenue_Collected_Cr
1Income_TaxDirectIndividualAll_India5% slab up to 5 lakh152024750000
2Income_TaxDirectIndividualAll_India20% slab 5-10 lakh22020241250000
3Income_TaxDirectIndividualAll_IndiaAbove 10 lakh33020242200000
4Corporate_TaxDirectCompanyAll_IndiaDomestic companies turnover<400cr42520241500000
5Corporate_TaxDirectCompanyAll_IndiaOther companies53020241800000
6CGSTIndirectBothAll_IndiaCentral GST component6920243200000
7SGSTIndirectBothKarnatakaState GST Karnataka7920241800000
8SGSTIndirectBothMaharashtraState GST Maharashtra8920242200000
9IGSTIndirectBothAll_IndiaInterstate GST91820244500000
10Property_TaxDirectBothDelhiMunicipal property tax101202450000
11Property_TaxDirectBothMumbaiMunicipal property tax111202470000
12Road_TaxDirectBothTelanganaVehicle lifetime tax128202490000
13Road_TaxDirectBothTamilNaduVehicle lifetime tax1310202485000
14Professional_TaxDirectIndividualMaharashtraAnnual profession tax142500202445000
15Professional_TaxDirectIndividualKarnatakaAnnual profession tax152400202435000
16Capital_Gains_TaxDirectIndividualAll_IndiaLong-term capital gains16102024600000
17Capital_Gains_TaxDirectIndividualAll_IndiaShort-term capital gains17152024400000
18Customs_DutyIndirectBothAll_IndiaImports18102024800000
19Excise_DutyIndirectBothAll_IndiaPetroleum, tobacco19122024500000
20Stamp_DutyDirectBothTelanganaProperty registration206202470000
21Stamp_DutyDirectBothMaharashtraProperty registration215202495000
22TDSDirectBothAll_IndiaTax deducted at source22102024200000
23Service_TaxIndirectBothAll_IndiaPre-GST era231520161200000
24Wealth_TaxDirectIndividualAll_IndiaAbolished post 2015241201550000
25Entertainment_TaxIndirectBothDelhiPre-GST era2515201675000
26Luxury_TaxIndirectBothGoaHotels, luxury items pre-GST2610201665000
27GST_Compensation_CessIndirectBothAll_IndiaLuxury and sin goods27122024400000


STEP 2: Display the created dataset

proc print data=taxes_india (obs=15);

    title "REAL-WORLD TAXES DATASET IN INDIA";

run;

Output:

REAL-WORLD TAXES DATASET IN INDIA

ObsTax_TypeCategoryApplicable_ToStateNotesTax_IDRate_PercentYearRevenue_Collected_Cr
1Income_TaxDirectIndividualAll_India5% slab up to 5 lakh152024750000
2Income_TaxDirectIndividualAll_India20% slab 5-10 lakh22020241250000
3Income_TaxDirectIndividualAll_IndiaAbove 10 lakh33020242200000
4Corporate_TaxDirectCompanyAll_IndiaDomestic companies turnover<400cr42520241500000
5Corporate_TaxDirectCompanyAll_IndiaOther companies53020241800000
6CGSTIndirectBothAll_IndiaCentral GST component6920243200000
7SGSTIndirectBothKarnatakaState GST Karnataka7920241800000
8SGSTIndirectBothMaharashtraState GST Maharashtra8920242200000
9IGSTIndirectBothAll_IndiaInterstate GST91820244500000
10Property_TaxDirectBothDelhiMunicipal property tax101202450000
11Property_TaxDirectBothMumbaiMunicipal property tax111202470000
12Road_TaxDirectBothTelanganaVehicle lifetime tax128202490000
13Road_TaxDirectBothTamilNaduVehicle lifetime tax1310202485000
14Professional_TaxDirectIndividualMaharashtraAnnual profession tax142500202445000
15Professional_TaxDirectIndividualKarnatakaAnnual profession tax152400202435000

STEP 3: SORT THE DATA BY REVENUE COLLECTION

proc sort data=taxes_india out=taxes_sorted;

    by descending Revenue_Collected_Cr;

run;

proc print data=taxes_sorted;

    title "Taxes in India Sorted by Revenue Collection";

run;

Output:

Taxes in India Sorted by Revenue Collection

ObsTax_TypeCategoryApplicable_ToStateNotesTax_IDRate_PercentYearRevenue_Collected_Cr
1IGSTIndirectBothAll_IndiaInterstate GST91820244500000
2CGSTIndirectBothAll_IndiaCentral GST component6920243200000
3Income_TaxDirectIndividualAll_IndiaAbove 10 lakh33020242200000
4SGSTIndirectBothMaharashtraState GST Maharashtra8920242200000
5Corporate_TaxDirectCompanyAll_IndiaOther companies53020241800000
6SGSTIndirectBothKarnatakaState GST Karnataka7920241800000
7Corporate_TaxDirectCompanyAll_IndiaDomestic companies turnover<400cr42520241500000
8Income_TaxDirectIndividualAll_India20% slab 5-10 lakh22020241250000
9Service_TaxIndirectBothAll_IndiaPre-GST era231520161200000
10Customs_DutyIndirectBothAll_IndiaImports18102024800000
11Income_TaxDirectIndividualAll_India5% slab up to 5 lakh152024750000
12Capital_Gains_TaxDirectIndividualAll_IndiaLong-term capital gains16102024600000
13Excise_DutyIndirectBothAll_IndiaPetroleum, tobacco19122024500000
14Capital_Gains_TaxDirectIndividualAll_IndiaShort-term capital gains17152024400000
15GST_Compensation_CessIndirectBothAll_IndiaLuxury and sin goods27122024400000
16TDSDirectBothAll_IndiaTax deducted at source22102024200000
17Stamp_DutyDirectBothMaharashtraProperty registration215202495000
18Road_TaxDirectBothTelanganaVehicle lifetime tax128202490000
19Road_TaxDirectBothTamilNaduVehicle lifetime tax1310202485000
20Entertainment_TaxIndirectBothDelhiPre-GST era2515201675000
21Property_TaxDirectBothMumbaiMunicipal property tax111202470000
22Stamp_DutyDirectBothTelanganaProperty registration206202470000
23Luxury_TaxIndirectBothGoaHotels, luxury items pre-GST2610201665000
24Property_TaxDirectBothDelhiMunicipal property tax101202450000
25Wealth_TaxDirectIndividualAll_IndiaAbolished post 2015241201550000
26Professional_TaxDirectIndividualMaharashtraAnnual profession tax142500202445000
27Professional_TaxDirectIndividualKarnatakaAnnual profession tax152400202435000

STEP 4: SUMMARY STATISTICS USING PROC MEANS

proc means data=taxes_india mean min max sum;

    var Rate_Percent Revenue_Collected_Cr;

    class Category;

    title "Summary Statistics of Tax Rates and Revenue by Category";

run;

Output:

Summary Statistics of Tax Rates and Revenue by Category

The MEANS Procedure

CategoryN ObsVariableMeanMinimumMaximumSum
Direct17
Rate_Percent
Revenue_Collected_Cr
298.6470588
546470.59
1.0000000
35000.00
2500.00
2200000.00
5077.00
9290000.00
Indirect10
Rate_Percent
Revenue_Collected_Cr
11.9000000
1474000.00
9.0000000
65000.00
18.0000000
4500000.00
119.0000000
14740000.00

STEP 5: FREQUENCY DISTRIBUTION OF TAX TYPES AND STATES

proc freq data=taxes_india;

    tables Category Applicable_To State;

    title "Frequency Distribution of Taxes by Category, Payer Type, and State";

run;

Output:

Frequency Distribution of Taxes by Category, Payer Type, and State

The FREQ Procedure

CategoryFrequencyPercentCumulative
Frequency		Cumulative
Percent
Direct1762.961762.96
Indirect1037.0427100.00
Applicable_ToFrequencyPercentCumulative
Frequency		Cumulative
Percent
Both1762.961762.96
Company27.411970.37
Individual829.6327100.00
StateFrequencyPercentCumulative
Frequency		Cumulative
Percent
All_India1555.561555.56
Delhi27.411762.96
Goa13.701866.67
Karnataka27.412074.07
Maharashtra311.112385.19
Mumbai13.702488.89
TamilNadu13.702592.59
Telangana27.4127100.00

STEP 6: TRANSPOSE FOR YEAR-WISE REVENUE COMPARISON

proc sort data=taxes_india out=taxes_sorted;

    by Tax_Type Year;

run;


proc sql;

    create table taxes_summary as

    select Tax_Type, Year, sum(Revenue_Collected_Cr) as Revenue_Collected_Cr

    from taxes_sorted

    group by Tax_Type, Year;

quit;


proc transpose data=taxes_summary out=taxes_transposed prefix=Year_;

    by Tax_Type;

    id Year;

    var Revenue_Collected_Cr;

run;


proc print data=taxes_transposed;

    title "Year-wise Revenue Collection for Each Tax Type (Summarized)";

run;

Output:

Year-wise Revenue Collection for Each Tax Type (Summarized)

ObsTax_Type_NAME_Year_2024Year_2016Year_2015
1CGSTRevenue_Collected_Cr3200000..
2Capital_Gains_TaxRevenue_Collected_Cr1000000..
3Corporate_TaxRevenue_Collected_Cr3300000..
4Customs_DutyRevenue_Collected_Cr800000..
5Entertainment_TaxRevenue_Collected_Cr.75000.
6Excise_DutyRevenue_Collected_Cr500000..
7GST_Compensation_CessRevenue_Collected_Cr400000..
8IGSTRevenue_Collected_Cr4500000..
9Income_TaxRevenue_Collected_Cr4200000..
10Luxury_TaxRevenue_Collected_Cr.65000.
11Professional_TaxRevenue_Collected_Cr80000..
12Property_TaxRevenue_Collected_Cr120000..
13Road_TaxRevenue_Collected_Cr175000..
14SGSTRevenue_Collected_Cr4000000..
15Service_TaxRevenue_Collected_Cr.1200000.
16Stamp_DutyRevenue_Collected_Cr165000..
17TDSRevenue_Collected_Cr200000..
18Wealth_TaxRevenue_Collected_Cr..50000

STEP 7: SQL QUERIES FOR SPECIFIC ANALYSIS

7.1 Top 5 taxes by revenue 

proc sql outobs=5;

    create table top5_revenue as

    select Tax_Type, sum(Revenue_Collected_Cr) as Total_Revenue

    from taxes_india

    group by Tax_Type

    order by Total_Revenue desc;

quit;


proc print data=top5_revenue;

    title "Top 5 Taxes by Total Revenue";

run;

Output:

Top 5 Taxes by Total Revenue

ObsTax_TypeTotal_Revenue
1IGST4500000
2Income_Tax4200000
3SGST4000000
4Corporate_Tax3300000
5CGST3200000

7.2 Average tax rate for each category 

proc sql;

    select Category, avg(Rate_Percent) as Avg_Rate

    from taxes_india

    group by Category;

quit;

Output:

CategoryAvg_Rate
Direct298.6471
Indirect11.9

STEP 8: MACRO FOR AUTOMATED YEAR ANALYSIS

%macro tax_analysis(year);

    title "Tax Analysis for Year &year";

    proc sql;

        select Tax_Type, Category, State, Rate_Percent, Revenue_Collected_Cr

        from taxes_india

        where Year = &year

        order by Revenue_Collected_Cr desc;

    quit;


    proc means data=taxes_india;

        where Year = &year;

        var Revenue_Collected_Cr;

        title "Summary of Revenue for Year &year";

    run;

%mend;


%tax_analysis(2024);

Output:

Tax Analysis for Year 2024

Tax_TypeCategoryStateRate_PercentRevenue_Collected_Cr
IGSTIndirectAll_India184500000
CGSTIndirectAll_India93200000
Income_TaxDirectAll_India302200000
SGSTIndirectMaharashtra92200000
Corporate_TaxDirectAll_India301800000
SGSTIndirectKarnataka91800000
Corporate_TaxDirectAll_India251500000
Income_TaxDirectAll_India201250000
Customs_DutyIndirectAll_India10800000
Income_TaxDirectAll_India5750000
Capital_Gains_TaxDirectAll_India10600000
Excise_DutyIndirectAll_India12500000
GST_Compensation_CessIndirectAll_India12400000
Capital_Gains_TaxDirectAll_India15400000
TDSDirectAll_India10200000
Stamp_DutyDirectMaharashtra595000
Road_TaxDirectTelangana890000
Road_TaxDirectTamilNadu1085000
Property_TaxDirectMumbai170000
Stamp_DutyDirectTelangana670000
Property_TaxDirectDelhi150000
Professional_TaxDirectMaharashtra250045000
Professional_TaxDirectKarnataka240035000

Summary of Revenue for Year 2024

The MEANS Procedure

Analysis Variable : Revenue_Collected_Cr
NMeanStd DevMinimumMaximum
23984347.831175300.0635000.004500000.00

%tax_analysis(2016);

Output:

Tax Analysis for Year 2016

Tax_TypeCategoryStateRate_PercentRevenue_Collected_Cr
Service_TaxIndirectAll_India151200000
Entertainment_TaxIndirectDelhi1575000
Luxury_TaxIndirectGoa1065000

Summary of Revenue for Year 2016

The MEANS Procedure

Analysis Variable : Revenue_Collected_Cr
NMeanStd DevMinimumMaximum
3446666.67652424.9665000.001200000.00



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