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State Own Tax Revenue (SOTR)
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About â State Own Tax Revenue (SOTR)
State Own Tax Revenue (SOTR) comprises the taxes a state collects itselfâlike sales, excise, and professional taxesârather than funds received from the centre. It gauges a stateâs fiscal autonomy and capacity to fund its own programmes. In 2022â23, Maharashtraâs SOTR contributed about 45âŻ% of its total revenue.