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

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:

Obs	Tax_Type	Category	Applicable_To	State	Notes	Tax_ID	Rate_Percent	Year	Revenue_Collected_Cr
1	Income_Tax	Direct	Individual	All_India	5% slab up to 5 lakh	1	5	2024	750000
2	Income_Tax	Direct	Individual	All_India	20% slab 5-10 lakh	2	20	2024	1250000
3	Income_Tax	Direct	Individual	All_India	Above 10 lakh	3	30	2024	2200000
4	Corporate_Tax	Direct	Company	All_India	Domestic companies turnover<400cr	4	25	2024	1500000
5	Corporate_Tax	Direct	Company	All_India	Other companies	5	30	2024	1800000
6	CGST	Indirect	Both	All_India	Central GST component	6	9	2024	3200000
7	SGST	Indirect	Both	Karnataka	State GST Karnataka	7	9	2024	1800000
8	SGST	Indirect	Both	Maharashtra	State GST Maharashtra	8	9	2024	2200000
9	IGST	Indirect	Both	All_India	Interstate GST	9	18	2024	4500000
10	Property_Tax	Direct	Both	Delhi	Municipal property tax	10	1	2024	50000
11	Property_Tax	Direct	Both	Mumbai	Municipal property tax	11	1	2024	70000
12	Road_Tax	Direct	Both	Telangana	Vehicle lifetime tax	12	8	2024	90000
13	Road_Tax	Direct	Both	TamilNadu	Vehicle lifetime tax	13	10	2024	85000
14	Professional_Tax	Direct	Individual	Maharashtra	Annual profession tax	14	2500	2024	45000
15	Professional_Tax	Direct	Individual	Karnataka	Annual profession tax	15	2400	2024	35000
16	Capital_Gains_Tax	Direct	Individual	All_India	Long-term capital gains	16	10	2024	600000
17	Capital_Gains_Tax	Direct	Individual	All_India	Short-term capital gains	17	15	2024	400000
18	Customs_Duty	Indirect	Both	All_India	Imports	18	10	2024	800000
19	Excise_Duty	Indirect	Both	All_India	Petroleum, tobacco	19	12	2024	500000
20	Stamp_Duty	Direct	Both	Telangana	Property registration	20	6	2024	70000
21	Stamp_Duty	Direct	Both	Maharashtra	Property registration	21	5	2024	95000
22	TDS	Direct	Both	All_India	Tax deducted at source	22	10	2024	200000
23	Service_Tax	Indirect	Both	All_India	Pre-GST era	23	15	2016	1200000
24	Wealth_Tax	Direct	Individual	All_India	Abolished post 2015	24	1	2015	50000
25	Entertainment_Tax	Indirect	Both	Delhi	Pre-GST era	25	15	2016	75000
26	Luxury_Tax	Indirect	Both	Goa	Hotels, luxury items pre-GST	26	10	2016	65000
27	GST_Compensation_Cess	Indirect	Both	All_India	Luxury and sin goods	27	12	2024	400000

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

Obs	Tax_Type	Category	Applicable_To	State	Notes	Tax_ID	Rate_Percent	Year	Revenue_Collected_Cr
1	Income_Tax	Direct	Individual	All_India	5% slab up to 5 lakh	1	5	2024	750000
2	Income_Tax	Direct	Individual	All_India	20% slab 5-10 lakh	2	20	2024	1250000
3	Income_Tax	Direct	Individual	All_India	Above 10 lakh	3	30	2024	2200000
4	Corporate_Tax	Direct	Company	All_India	Domestic companies turnover<400cr	4	25	2024	1500000
5	Corporate_Tax	Direct	Company	All_India	Other companies	5	30	2024	1800000
6	CGST	Indirect	Both	All_India	Central GST component	6	9	2024	3200000
7	SGST	Indirect	Both	Karnataka	State GST Karnataka	7	9	2024	1800000
8	SGST	Indirect	Both	Maharashtra	State GST Maharashtra	8	9	2024	2200000
9	IGST	Indirect	Both	All_India	Interstate GST	9	18	2024	4500000
10	Property_Tax	Direct	Both	Delhi	Municipal property tax	10	1	2024	50000
11	Property_Tax	Direct	Both	Mumbai	Municipal property tax	11	1	2024	70000
12	Road_Tax	Direct	Both	Telangana	Vehicle lifetime tax	12	8	2024	90000
13	Road_Tax	Direct	Both	TamilNadu	Vehicle lifetime tax	13	10	2024	85000
14	Professional_Tax	Direct	Individual	Maharashtra	Annual profession tax	14	2500	2024	45000
15	Professional_Tax	Direct	Individual	Karnataka	Annual profession tax	15	2400	2024	35000

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

Obs	Tax_Type	Category	Applicable_To	State	Notes	Tax_ID	Rate_Percent	Year	Revenue_Collected_Cr
1	IGST	Indirect	Both	All_India	Interstate GST	9	18	2024	4500000
2	CGST	Indirect	Both	All_India	Central GST component	6	9	2024	3200000
3	Income_Tax	Direct	Individual	All_India	Above 10 lakh	3	30	2024	2200000
4	SGST	Indirect	Both	Maharashtra	State GST Maharashtra	8	9	2024	2200000
5	Corporate_Tax	Direct	Company	All_India	Other companies	5	30	2024	1800000
6	SGST	Indirect	Both	Karnataka	State GST Karnataka	7	9	2024	1800000
7	Corporate_Tax	Direct	Company	All_India	Domestic companies turnover<400cr	4	25	2024	1500000
8	Income_Tax	Direct	Individual	All_India	20% slab 5-10 lakh	2	20	2024	1250000
9	Service_Tax	Indirect	Both	All_India	Pre-GST era	23	15	2016	1200000
10	Customs_Duty	Indirect	Both	All_India	Imports	18	10	2024	800000
11	Income_Tax	Direct	Individual	All_India	5% slab up to 5 lakh	1	5	2024	750000
12	Capital_Gains_Tax	Direct	Individual	All_India	Long-term capital gains	16	10	2024	600000
13	Excise_Duty	Indirect	Both	All_India	Petroleum, tobacco	19	12	2024	500000
14	Capital_Gains_Tax	Direct	Individual	All_India	Short-term capital gains	17	15	2024	400000
15	GST_Compensation_Cess	Indirect	Both	All_India	Luxury and sin goods	27	12	2024	400000
16	TDS	Direct	Both	All_India	Tax deducted at source	22	10	2024	200000
17	Stamp_Duty	Direct	Both	Maharashtra	Property registration	21	5	2024	95000
18	Road_Tax	Direct	Both	Telangana	Vehicle lifetime tax	12	8	2024	90000
19	Road_Tax	Direct	Both	TamilNadu	Vehicle lifetime tax	13	10	2024	85000
20	Entertainment_Tax	Indirect	Both	Delhi	Pre-GST era	25	15	2016	75000
21	Property_Tax	Direct	Both	Mumbai	Municipal property tax	11	1	2024	70000
22	Stamp_Duty	Direct	Both	Telangana	Property registration	20	6	2024	70000
23	Luxury_Tax	Indirect	Both	Goa	Hotels, luxury items pre-GST	26	10	2016	65000
24	Property_Tax	Direct	Both	Delhi	Municipal property tax	10	1	2024	50000
25	Wealth_Tax	Direct	Individual	All_India	Abolished post 2015	24	1	2015	50000
26	Professional_Tax	Direct	Individual	Maharashtra	Annual profession tax	14	2500	2024	45000
27	Professional_Tax	Direct	Individual	Karnataka	Annual profession tax	15	2400	2024	35000

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

Category	N Obs	Variable	Mean	Minimum	Maximum	Sum
Direct	17	Rate_Percent Revenue_Collected_Cr	298.6470588 546470.59	1.0000000 35000.00	2500.00 2200000.00	5077.00 9290000.00
Indirect	10	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

Category	Frequency	Percent	Cumulative Frequency	Cumulative Percent
Direct	17	62.96	17	62.96
Indirect	10	37.04	27	100.00

Applicable_To	Frequency	Percent	Cumulative Frequency	Cumulative Percent
Both	17	62.96	17	62.96
Company	2	7.41	19	70.37
Individual	8	29.63	27	100.00

State	Frequency	Percent	Cumulative Frequency	Cumulative Percent
All_India	15	55.56	15	55.56
Delhi	2	7.41	17	62.96
Goa	1	3.70	18	66.67
Karnataka	2	7.41	20	74.07
Maharashtra	3	11.11	23	85.19
Mumbai	1	3.70	24	88.89
TamilNadu	1	3.70	25	92.59
Telangana	2	7.41	27	100.00

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)

Obs	Tax_Type	_NAME_	Year_2024	Year_2016	Year_2015
1	CGST	Revenue_Collected_Cr	3200000	.	.
2	Capital_Gains_Tax	Revenue_Collected_Cr	1000000	.	.
3	Corporate_Tax	Revenue_Collected_Cr	3300000	.	.
4	Customs_Duty	Revenue_Collected_Cr	800000	.	.
5	Entertainment_Tax	Revenue_Collected_Cr	.	75000	.
6	Excise_Duty	Revenue_Collected_Cr	500000	.	.
7	GST_Compensation_Cess	Revenue_Collected_Cr	400000	.	.
8	IGST	Revenue_Collected_Cr	4500000	.	.
9	Income_Tax	Revenue_Collected_Cr	4200000	.	.
10	Luxury_Tax	Revenue_Collected_Cr	.	65000	.
11	Professional_Tax	Revenue_Collected_Cr	80000	.	.
12	Property_Tax	Revenue_Collected_Cr	120000	.	.
13	Road_Tax	Revenue_Collected_Cr	175000	.	.
14	SGST	Revenue_Collected_Cr	4000000	.	.
15	Service_Tax	Revenue_Collected_Cr	.	1200000	.
16	Stamp_Duty	Revenue_Collected_Cr	165000	.	.
17	TDS	Revenue_Collected_Cr	200000	.	.
18	Wealth_Tax	Revenue_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

Obs	Tax_Type	Total_Revenue
1	IGST	4500000
2	Income_Tax	4200000
3	SGST	4000000
4	Corporate_Tax	3300000
5	CGST	3200000

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:

Category	Avg_Rate
Direct	298.6471
Indirect	11.9

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_Type	Category	State	Rate_Percent	Revenue_Collected_Cr
IGST	Indirect	All_India	18	4500000
CGST	Indirect	All_India	9	3200000
Income_Tax	Direct	All_India	30	2200000
SGST	Indirect	Maharashtra	9	2200000
Corporate_Tax	Direct	All_India	30	1800000
SGST	Indirect	Karnataka	9	1800000
Corporate_Tax	Direct	All_India	25	1500000
Income_Tax	Direct	All_India	20	1250000
Customs_Duty	Indirect	All_India	10	800000
Income_Tax	Direct	All_India	5	750000
Capital_Gains_Tax	Direct	All_India	10	600000
Excise_Duty	Indirect	All_India	12	500000
GST_Compensation_Cess	Indirect	All_India	12	400000
Capital_Gains_Tax	Direct	All_India	15	400000
TDS	Direct	All_India	10	200000
Stamp_Duty	Direct	Maharashtra	5	95000
Road_Tax	Direct	Telangana	8	90000
Road_Tax	Direct	TamilNadu	10	85000
Property_Tax	Direct	Mumbai	1	70000
Stamp_Duty	Direct	Telangana	6	70000
Property_Tax	Direct	Delhi	1	50000
Professional_Tax	Direct	Maharashtra	2500	45000
Professional_Tax	Direct	Karnataka	2400	35000

Summary of Revenue for Year 2024

The MEANS Procedure

Analysis Variable : Revenue_Collected_Cr
N	Mean	Std Dev	Minimum	Maximum
23	984347.83	1175300.06	35000.00	4500000.00

%tax_analysis(2016);

Output:

Tax Analysis for Year 2016

Tax_Type	Category	State	Rate_Percent	Revenue_Collected_Cr
Service_Tax	Indirect	All_India	15	1200000
Entertainment_Tax	Indirect	Delhi	15	75000
Luxury_Tax	Indirect	Goa	10	65000

Summary of Revenue for Year 2016

The MEANS Procedure

Analysis Variable : Revenue_Collected_Cr
N	Mean	Std Dev	Minimum	Maximum
3	446666.67	652424.96	65000.00	1200000.00

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