New Delhi: The Delhi government has asked the National Institute of Public Finance and Policy (NIPFP), a public policy think tank, to review its tax administration and revenue system to identify tax leakages, strengthen compliance, and develop a roadmap to boost revenue collection, an official said on Friday.The study will cover state GST/VAT, excise, motor vehicle tax, stamp duty and registration, along with other state taxes (HT)According to the official, the move has been prompted by Delhi’s relatively low Tax-GSDP (Gross State Domestic Product) ratio, which has remained below 5% and lags several states and union territories.“Delhi’s Tax-GSDP ratio has been less than 5%. States such as Uttar Pradesh and Andhra Pradesh have recorded higher Tax-GSDP ratios,” an official said.The study will cover state GST/VAT, excise, motor vehicle tax, stamp duty and registration, along with other state taxes.As part of the exercise, the government has sought tax collection data from the past five years from departments including excise, transport and revenue, the official said.The consultant will analyse revenue trends over the last five to ten years, examine tax buoyancy, elasticity, productivity across tax streams, arrears and recovery performance, sector-wise contributions and the impact of major policy and administrative interventions on tax collections, officials said.It will also identify strengths and weaknesses in the existing revenue framework.The study will also evaluate the contributions of major sectors, including manufacturing, trade and commerce, services, real estate, transport, the digital economy, and the informal sector.In addition, the consultant will assess the efficiency of Delhi’s tax administration, including audit and enforcement systems, intelligence and analytics, recovery mechanisms, inter-departmental data sharing, the use of artificial intelligence and digital infrastructure.Based on its findings, the institute will recommend policy reforms, tax rate rationalisation, technology upgrades, data integration, stronger enforcement measures, institutional and legislative reforms, and capacity-building initiatives. The report will also include a phased implementation roadmap with timelines, milestones and estimates of the expected revenue gains, the official added.