Smt.Shyama Balachandran

Home » Faculty  » Public Finance »  Smt.Shyama Balachandran

Smt.Shyama Balachandran

 

Tel(office)+91471 2596960
E-mail: shyamabal@gmail.com

Qualification
M.A Economics
M.Phil in  Economics 

Areas of Interest / Specialisation
Public Finance

Research Projects


1.    GST and Rubber Sector, A collaborative project between Gulati Institute of Finance and Taxation and Rubber Board, Ministry of Commerce and Industry, Government of India, submitted to Rubber Board in July 2018 – D Narayana, Shyama Balachandran, Anitha Kumary,  Relfi Paul and Shency Mathew
2.    Service Tax Revenue from Kerala: An analysis, 2016-17   submitted to State Planning Board and Finance Department, Government of Kerala, Jose Sebastian, Anitha Kumary and Shyama Balachandran
3.    Tourism Satellite Account for Kerala – Reports on employment, investments, local development impact of Tourism in Kerala and regional Tourism Satellite   Account for Kerala - Funded by Tourism Department, Government of Kerala-   N.Ramalingam,  C.S. Venkiteswaran, Anitha Kumary &  Shyama Nair R
4.     Consumer Expenditure on Durable Consumer Goods and its implications for Tax Potential: A Comparison of Kerala with major Indian States, 2015-16, submitted  to State Planning Board and Finance Department, Government of Kerala, Jose Sebastian, Anitha Kumary and Shyama Nair R
5.    Revenue Performance of Commodity Taxes in the Post-Reforms period: An Inter-State Comparison – January 2016 – Jose Sebastian,  L.Anitha Kumary &  Shyama Nair R.
6.    Tax Efforts of Local Governments in Kerala – An Analysis – submitted to Decentralised Analysis Cell – February 2016 .  Jose Sebastian,  Anitha Kumary &  Shyama Nair R.
7.     Study on evaluation of Kerala Finances, final report submitted to 14th Finance Commission, Government of India, August 2014,  Jose Sebastian, Anitha Kumary L & Shyama Nair R
8.    Tapping the Potential of Sales Tax and Value Added Tax in Kerala: Options and Strategies, 2015, Submitted to State Planning Board and Finance Department, Government of Kerala.  Jose Sebastian, Anitha Kumary L & Shyama Nair R
9.    Study on evaluation of Kerala Finances, Draft Report submitted to 14th Finance Commission, Government of India, 2013-14,  Jose Sebastian, Anitha Kumary L & Shyama Nair R
10.    Restructuring Taxation of Gold/Jewellery in Kerala, February 2013, Submitted to Taxes Department, Government of Kerala, Project Member
11.    HSN based Commodity Classification Code for commodities of Sikkim VAT  Schedules, August 2011,  Shyama Nair R & Anitha Kumari L
12.    HSN based Commodity Classification Code for commodities of Rajasthan VAT Schedules, December 2010,  Shyama Nair R &  Anitha Kumari L
13.    Comprehensive  Social Welfare Schemes for Kerala- A study of Welfare Fund Boards/Schemes 201-11, Project Member
14.    HSN based Commodity Classification Code for commodities of Tamil Nadu VAT Schedules, October 2009, Shyama Nair R and Anitha Kumary L
15.    Tax turnover and quantity analysis of petrol and diesel of oil marketing   companies in Kerala, 2008,  N.Ramalingam,  Jenny Thekkekkara,  Anitha kumary & Shyama Nair R
16.    HSN Coding on commodities under VAT Schedules, submitted to the Empowered Committee of State Finance Ministers,  Gopakumar.K,  Anitha kumary & Shyama Nair R.)
17.    HSN Based Commodity Classification Code for VAT Tariff, Empowered Committee of State Finance Ministers, Govt of India, New Delhi, June 2008, Shyama Nair R & Anitha Kumary L
18.    Revenue collection of 20% rated White Good: A Study for Kerala Budget, 2007, Project Member
19.    Impact of VAT on Coconut and Coconut Products   2005-06  -   Project Member
20.    Liability Management in Government 2004-05 – Project Member
21.    Training Need Assessment (TNA) for the Commercial Taxes Department of Kerala – Study Report,  2003-04  – Project Member
22.    Impact of VAT on Petroleum Products used as Industrial Inputs – Project submitted to Kochi Refineries Ltd. 2002-03 – Project Member
23.     Study on the Revenue Impact on the Abolition of surcharge on certain Petroleum Products   [12/2001 (2)]   Project Member
24.    Taxation of Petroleum Products: Policy Strategy in the context of Dismantling  of Administered Pricing Mechanism – A Study with Special Reference to Kochi Refineries Ltd,  2001-02  -  Project Member
25.    Government of India Project – Uniform Commodity Nomenclature, Classification & Coding [UCNCC] for Inter-State and Intra-State Taxation in  India,  2001-02  -    Project Member

Study reports and Policy briefs

1.    Comments on  Revenue Neutral Rate and Structure of Rates for Goods and Services (GST) by  Arvind Subramaniam, December 2015, submitted to Taxes Secretary, GOK , Anitha Kumary L and Shyama Nair R
2.    Estimation of Revised RNR of proposed GST for the state of Kerala  with 2013-14 revenue figures, submitted to Taxes Secretary, GOK, November 2014, Anitha Kumary L and Shyama Nair R
3.    Comments on Revenue Implications of GST and Estimation of Revenue Neutral Rate: Estimates for 2011-12, November 2014, NIPFP, submitted to Taxes Department, GOK in March 2015, Anitha Kumary L & Shyama Nair R
4.    Note on Compensation under Value Added Tax (VAT) and Proposed Goods and Services Tax (GST) submitted to Director, September 2014, Anitha Kumary L and Shyama Nair R
5.    Study on
       a.    Debt position: A picture of sustainability
       b.    Grants-in-aid to States under Article 275
       c.    Goods and Services Tax
 Submitted to Finance Department, Government of Kerala for the preparation of 14th Finance Commission Memorandum,  Jose Sebastian, Anitha Kumary L and Shyama Nair R
6.    Revenue Neutral Rate of GST for Kerala based on NIPFP revised computation, Submitted to Taxes Department, Government of Kerala, October 2013, Anitha Kumary L and  Shyama Nair R)
7.    Estimation of Revenue Neutral Rate of GST for Government of Kerala, August 2012, Anitha Kumary L & Shyama Nair R
8.    Proposals for Fiscal Consolidation, submitted to Taxes Department, December 2011, Jose Sebastian, Anitha Kumary L and Shyama Nair R 
9.    NIPFP study on Revenue Implications of GST and Estimation of Revenue Neutral Rate: A State wise Analysis: Comments,   Anitha Kumary L & Shyama Nair. R
10.    Revenue Neutral Rate of GST for Kerala- Based on the NIPFP Revised Computation, Anitha Kumary L & Shyama Nair.R 
11.    Estimation of Revenue Neutral Rate of GST for Government of Kerala, August 2012, Anitha Kumary L & Shyama Nair. R
12.    Food Subsidy in Kerala: An Overview, October 2012, submitted to Director, Anitha Kumary L &  Shyama Nair R)
13.    Implication of Inflation on the Tax Potential of individual Commodities-  Jose Sebastian & Shyama Nair R
14.    Thirteenth Finance Commission and Tax Devolution – A Comparison with the Twelfth Finance Commission, June 2010, Working Paper No.4/2010, Shyama Nair R
15.    Estimation of State Revenue Neutral Rate of GST for Government of Kerala, 2007 ,  Anitha kumary, Shyama Nair R & Jose Sebastian)
16.    Suggestions relating to Commercial Taxes Department submitted to    Twelfth Finance Commission, 2004,  Anitha Kumary, Jose Sebastian & Shyama Nair R
17.    Sales tax performance in the post liberalization period, 2004 No2/2004(2)  Anithakumary,  Jose Sebastian & Shyama Nair R
18.    Kerala VAT Schedules with HSN Codes ( Draft Report, 2004)  Anitha Kumary, K.Gopakumar & Shyama Nair R
19.    Responsiveness of Sales Tax to Net State Domestic Product (NSDP) in Kerala – CTS Working Paper No.1/2002.   Jose Sebastian , Anitha kumary & Shyama Nair R
20.    Eleventh Finance Commission and Tax Devolution – An Analysis – CTS            Working       Paper No.2/2001. Anitha kumary & Shyama Nair R
21.    Schedules under KGST Act, 1963 vis-à-vis Uniform Commodity Nomenclature, Classification & Coding [UCNCC] – For the use of Computerization of the          Commercial Taxes Department – CTS Working Paper No.7/2001. Anitha kumary & Shyama Nair R
22.    Revenue Impact of Introduction of VAT in Kerala: A Preliminary Exercise – CTS  WP No.12/2001.  Anitha Kumary, Jose Sebastian & Shyama Nair R 
23.    Non-tax Revenue of States: A Comparative Analysis with Special Reference  to  Kerala – CTS Working Paper No.4/99.  Anitha Kumary & Shyama Nair R
24.    Slump in Rubber Price: A Preliminary Analysis, CTS Working paper No3/08 Anitha Kumary & Shyama Nair R


Book Chapters

     Thirteenth  Finance Commission – An Overview  in B A Prakash (ed.),    
      Indian Economy Since 1991: Economic Reforms and Performance  (Revised 
      Edition), Pearson, New Delhi, India-  Shyama Nair R (2011)


Books published
‘Commodity Finder under The Kerala Value Added Tax Act, 2003” was published by Centre for Taxation Studies in 2005. It contains an exhaustive list of 7000 commodities with the respective schedule entries, tax rates and HSN Codes.  K. Gopakumar , Anitha Kumary & Shyama Nair R

Visiting Faculty 

First visiting faculty of the Centre for Training and Research in Public Finance and Policy, a unit of the Centre for Studies in Social Sciences, Kolkata in September 2011.


Participation in Meetings of Government of India

Attended three meetings of the sub group on Revenue Neutral Rates (RNR) under Goods and Services Tax (GST) under the Chairmanship of  Arvind Subramaniam, Chief Economic Advisor, GOI  organized by the Ministry of finance, Government of India, at New Delhi  during the months of July, September and November 2015.