Taxation and Development in Nagaland

Taxation are levied by Government to finance development activities in the state but the excessive taxation is perceived to be harmful for development because of the adverse impact it has on price level. In Nagaland there exist numerous governments and organizations well known for collection of various taxes. Thus, this paper seeks to highlights the taxation by different governments and organizations in the state. It also tries to highlight the burden and the impact of taxation on development in the state. The article concludes with suggestive policy that can be adopted by various governments.