Mobilisation of Resources: Types, Needs & Sources

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MOBILISATION OF RESOURCES Types, Needs & Sources

STRUCTURE OF PRESENTATION
PDF FILE OF PPT  
 
for – Unacademy Plus Candidates [Exclusively] 

chapter – Mobilisation of Resources {Mains
Syllabi GS Paper 3} 
Conceptualised by – Ayussh Sanghi

RESOURCES — MEANING AND TYPES
➤ Business Dictionary defines the term resource as:
An economic or productive factor required to accomplish an activity, or as means to
undertake an enterprise and achieve desired outcome. Three most basic resources are
land, labor, and capital; other resources include energy, entrepreneurship, information,
expertise, management, and time.
➤ Simply put, a resource is a source or supply of something from which a benefit is
produced. These can be of many types, such as economic resource (eg. money),
human resource (eg. labour and skills) or natural resource (eg. coal and iron).
➤ An entity of any kind needs resources for survival. A state is also an entity which
requires resources in order to survive and thrive. Resources of all kinds will be
required by a Government for it to run the country well.
➤ We will learn more about the various types of resources now.
© INDIAN ECONOMY for Mains by AYUSSH SANGHIComplete Economy for UPSC Mains
TYPES OF RESOURCES
HUMAN RESOURCE PHYSICAL RESOURCE ECONOMIC RESOURCE
NATURAL RESOURCE CAPITAL RESOURCE
RENEWABLE REVENUE RESOURCE
NON RENEWABLE
ARTIFICIAL RESOURCE
RESOURCES — MEANING AND TYPES Human Resources is also the department that deals
with the issues related to people such as
compensation and benefits, recruiting and hiring
A. HUMAN RESOURCE employees, performance management, training etc.
➤ Human resources are the people who make up the workforce of an organisation,
business sector, or a whole economy.
➤ The resource that resides in the knowledge, skills, and motivation of people is the
human resource. It improves with age and experience, which no other resource can
do. It is therefore regarded as the scarcest and most crucial productive resource that
creates the largest and longest lasting advantage for an economy.
➤ It is due to this factor that an age structure tilted towards the working age is
considered to be a “demographic dividend”.
B. PHYSICAL RESOURCES — NATURAL RESOURCE
➤ Natural resources are useful raw materials that we get from the Earth. They occur
naturally, which means that we cannot produce natural resources. Instead, we use
and modify natural resources in ways that are beneficial to us. The raw materials
used in artificially made objects are natural resources.
➤ For example, we modify a natural resource called iron ore and other material into a
human-made object called steel.
➤ Two types:
- Renewable Sources: can be replenished naturally. Eg. sunlight, air, wind, water, etc.
- Non Renewable Sources: either form slowly or do not naturally form in the
environment. Eg. Oil, coal, natural gas etc.
B. PHYSICAL RESOURCES — ARTIFICIAL RESOURCE
➤ When humans use natural resources to make other resources which are useful,
those resources are known as artificial or human-made resources.
➤ For instance, when we use metals, wood, concrete, sand and solar energy to make
buildings, machinery, vehicles, bridges, roads etc. they become artificial resources.
Similarly, technology is also an artificial resource.
➤ Artificial resources are mostly renewable. One can re-build a building or fix a broken
machine.
C. ECONOMIC RESOURCES
➤ Economic Resources generally include the most important economic resource —
money.
➤ However, because we will be talking from a governmental perspective, we are going
to focus on the sources of revenue of a state i.e. the sources from where the
government mobilises economic resources.
➤ Given that we are studying economics, of all the three types of resources we have studied, we will
focus primarily on the ‘Economic Resources’. We will study them in more detail in the next
section.
SOURCES OF GOVERNMENT REVENUE
CAPITAL RECEIPTS REVENUE RECEIPTS
DEBT SOURCE TAX RECEIPTS
NON-DEBT SOURCE NON-TAX RECEIPTS

A. CAPITAL RECEIPTS
➤ All those receipts of the government which create liability or reduce financial assets are
termed as capital receipts. They are long-term in nature.
➤ They are further divided into debt and non-debt revenues:
a. Debt Revenues:
These include the loans received by the government by either internal sources such
as the market, RBI or domestic financial institutions or external sources such as
foreign governments, international markets and foreign financial institutions.
b. Non Debt Revenues: recoveries of loans granted by the central government,
- sale of assets by the Government
- small savings (Post-Office Savings Accounts, National Savings Certificates, etc),
- provident funds, and
- net receipts obtained from disinvestments
We will study
them in more detail
SOURCES OF GOVERNMENT REVENUE in Government
Budgeting
B. REVENUE RECEIPTS
➤ Revenue receipts are receipts of the government which are non-redeemable, that is,
they cannot be reclaimed from the government. They are short-term in nature.
➤ They are further divided into tax and non-tax revenues
a. Tax Revenue
Tax Revenues consist of the proceeds of taxes and other duties levied by the central
government. It comprise of taxes such as the Income Tax, Corporate Tax, Excise
Duties etc.
b. Non-Tax Revenue
Non-tax revenue mainly consists of interest income on loans given by government,
dividends from investments made by government, grants received from foreign
countries and international organisations etc.
ISSUES ARISING IN MOBILISATION
A. FISCAL CONSOLIDATION
➤ Fiscal Consolidation refers to the policies undertaken by Governments (national and
sub-national levels) to reduce their deficits and accumulation of debt stock.
➤ Key deficits of government are the revenue deficit and the fiscal deficit.
➤ Sometimes, due to popular pressure and an honest will to bring about social
progress (say reducing poverty or eliminating malnutrition) the objective of fiscal
consolidation is often ignored.
➤ We have already learned how the economic crisis of 1991 occurred as a result of bad
policies with a good intention (eg. Gareebi Hatao Campaign) which led to burgeoning
debts of the Indian government eventually leading to a debt crisis.
GLOSSARY
★ Fiscal Deficit = The difference between total revenue and total expenditure of
the government excluding the borrowings is termed as fiscal deficit. It is an
indication of the total borrowings needed by the government. While calculating
the total revenue, borrowings are not included. It occurs when a government's total
expenditures exceed the revenue that it generates, excluding money from
borrowings.
★ Revenue Deficit = A mismatch in the expected revenue and expenditure can
result in revenue deficit. Revenue deficit arises when the government’s actual
net receipts is lower than the projected receipts. On the contrary, if the actual
receipts are higher than expected one, it is termed as revenue surplus. A revenue
deficit does not mean actual loss of revenue.
© INDIAN ECONOMY for Mains by AYUSSH SANGHI

B. VARIATIONS IN STATE RESOURCES & FINANCE COMMISSION
➤ There is great amount of inequality that exists among states and within a state. This
inequality is materialised not only in terms of economic resources but also in terms
of social progress (compare Bihar with Kerala in terms of education for example).
➤ In order to bring about greater equality, the Constitution has provided for an
institutional mechanism — the Finance Commission — to determine the share of
the States in the Central tax revenues by way of correcting this imbalance.
➤ In deciding on the devolution of taxes and the provision of grants, the Finance
Commission is required to address the vertical imbalance (between the Centre and
the States) as also the horizontal imbalance, the one between the States with
varying fiscal capacities but similar responsibilities in the provision of public services.
C. TAX MALADMINISTRATION
➤ Inefficient tax administrative system has led to problems such as tax evasion and tax
avoidance ultimately resulting in lower and lower revenues for both the central and
state governments.
➤ Taxation reforms are therefore necessary.
GLOSSARY
★ Tax Avoidance = The use of legitimate and legal ways for reducing tax liability by
taking advantage of the shortcomings in the legislature.
★ Tax Evasion = The use of illegal means to avoid paying your taxes. Tax evasion
occurs when the taxpayer either evades assessment or evades payment.

STRENGTHENING RESOURCE
MOBILISATION
STRENGTHENING RESOURCE MOBILISATION
A. FISCAL RESPONSIBILITY AND BUDGET MANAGEMENT ACT (FRBMA)
➤ Enacted in 2003, the objective of the Act is to ensure inter-generational equity in fiscal
management, long run macroeconomic stability, better coordination between fiscal and
monetary policy, and transparency in fiscal operation of the Government.
➤ FRBM Act provides a legal institutional framework for fiscal consolidation.
➤ It is now mandatory for the Central government to take measures to reduce fiscal
deficit, to eliminate revenue deficit and to generate revenue surplus in the subsequent
years.
➤ The Act binds not only the present government but also the future Government to
adhere to the path of fiscal consolidation.
➤ The Government can move away from the path of fiscal consolidation only in case of
natural calamity, national security and other exceptional grounds which Central
Government may specify.
A. FRBMA — FEATURES 3. The Central Government should not
1. The revenue deficit should be provide guarantees in excess of 0.5%
reduced to an amount equivalent by of GDP in any financial year,
0.5% or more of GDP every year, beginning with 2004-05
beginning with the financial year 4. It prohibits the Central Government
2004-05 and eliminate to borrow from the RBI after April
revenue deficit by March, 2009. 1, 2006.
2. The fiscal deficit should be reduced 5. It requires that on a quarterly basis,
by 0.3% or more of the GDP every the Government would have to place
year, beginning with the financial year before both the Houses of Parliament
2004-05 and bringing it down to 3% an assessment of trends of receipts
of GDP by March 2009. and expenditure.
A. FRBMA — FEATURES 7. The medium term fiscal policy
6. The Government also has to annually statement will contain a three-year
present the macroeconomic rolling target for key fiscal parameters
framework statement, medium that underpin the Government’s fiscal
term fiscal policy statement and correction trajectory.
fiscal policy strategy statement. 8. Through the FRBM discipline, the
The three statements would provide Government is also committed to
the macroeconomic background and undertake an intra-year assessment
assessment relating to the of the achievement of its budgetary
achievement of FRBM goals. targets.
B. TAX REFORMS
➤ We already learned that an inefficient tax administrative system ultimately leads to
tax evasion and tax avoidance thereby reducing revenue sources for the government.
➤ Therefore, tax reforms are a necessary ingredient to ensure good revenue.
➤ Various reforms have already been made, and some reforms are in the offing. We will discuss some
of the major reforms here.
B. TAX REFORMS — GOODS AND SERVICES TAX
➤ GST is an Indirect Tax which has replaced many Indirect Taxes in India.
➤ The GST Act was passed in the Parliament on March 2017 and came into effect on
1st July 2017; Goods & Services Tax Law in India is a comprehensive, multi-stage,
destination-based tax that is levied on every value addition.
➤ In simple words, GST is an indirect tax levied on the supply of goods and
services. This law has replaced many indirect tax laws that previously existed in
India.
➤ Under the GST regime, the tax will be levied at every point of sale. In case of intra-
state sales, Central GST and State GST will be charged. Inter-state sales will be
chargeable to Integrated GST.
Source: cleartax © INDIAN ECONOMY for Mains by AYUSSH SANGHIComplete Economy for UPSC Mains
B. TAX REFORMS — DIRECT TAX CODE (DTC)
➤ DTC is an attempt by the GoI to simplify the direct tax laws. It will consolidate and
simplify the structure of direct tax laws in India into a single legislation.
➤ The DTC, when implemented will replace the Income Tax Act, 1961 (ITA) and other
direct tax legislations like the Wealth Tax Act, 1957.
➤ The first draft bill of DTC was released by GOI for public comments along with a
discussion paper on August 2009 (DTC 2009) and based on the feedback from
various stakeholders, a Revised Discussion Paper (RDP) was released in 2010.
➤ As a follow-up on this initiative and as stated by the Finance Minister (FM) in his
Interim Budget Speech in February 2014, a “revised” version of DTC (DTC 2013)
was released on March 2014.
Source: ey © INDIAN ECONOMY for Mains by AYUSSH SANGHIComplete Economy for UPSC Mains
B. TAX REFORMS — DIRECT TAX CODE (DTC)
➤ The DTC 2013 proposes to introduce:
- General Anti Avoidance Rules (GAAR),
- Taxation of Controlled Foreign Companies (CFC),
- Place of Effective Management (POEM) rule as a test to determine residency and tax indirect
transfer of Indian assets.
- Also contains expanded source rules for taxation of royalty, fees for technical services (FTS)
and interest.
➤ Further certain novel provisions are also included such as additional tax levy on
certain persons having high net worth such as dividend tax levy on dividend income
earned by resident shareholders in excess of INR 10 million.
GLOSSARY
★ General Anti Avoidance Rules (GAAR) = These rules are formed to target any
transaction or business arrangement that is entered into with the aim of avoiding
tax. The objective is to check aggressive tax planning.
★ Controlled Foreign Companies = a corporate entity that is registered and
conducts business in a different jurisdiction or country than the residency of the
controlling owners.
★ Place of Effective Management (POEM) = defined to mean a place where key
management and commercial decisions that are necessary for the conduct of the
business of an entity as a whole are, in substance made.

B. TAX REFORMS — RESTORE CAPITAL GAINS TAX (CGT)
➤ The abolition of long-term capital gain tax on traded shares and units of Mutual
Funds and the reduction of the short-term capital gains tax to 10% earlier in
mid-2000s has led to revenue losses to the tune of thousands of crores and
encouraged speculative activities in the stock market.
➤ Therefore, in the Budget 2018 it has been proposed to tax such Long Term Capital
Gains exceeding Rs. 1 lakh at the rate of 10 percent, without allowing any
indexation benefit.
GLOSSARY
★ Long-Term Capital Gains (LTCG) tax = It is the tax paid on profit generated by an
asset such as real estate, shares or share-oriented products held for a particular
time-frame. The definition of Long-term Capital Gains, or LTCG, is different for
various products.

C. ILLS OF SUBSIDIES — DIRECT BENEFITS TRANSFER (DBT)
➤ India’s subsidy system is highly inefficient and millions of needy people do not get
their quota of subsidy (mistargeting and leakages).
➤ The subsidy bill was Rs. 2,32,704.68 crore for 2016-17 financial year which is a little
more than 2% of GDP.
➤ Food, fertilizers and fuel (3Fs) are major components of the union’s subsidy
budget.
➤ Burgeoning subsidies have had a number of adverse consequences, including loss of
revenues for the government. In case of fuel subsidy, oil companies loss revenue and
there is inefficient consumption of fossil fuels.
➤ It is high time that government adopt efficient and effective system to deliver subsidy
to only those who required the same.
C. ILLS OF SUBSIDIES — DIRECT BENEFITS TRANSFER (DBT)
➤ DBT is an attempt to change the mechanism of transferring subsidies by the
government to the beneficiaries.
➤ This program aims to transfer subsidies directly to the people through their bank
accounts.
➤ It is hoped that crediting subsidies into bank accounts will reduce leakages, delays and
mistargeting etc.
➤ DBT has shown promising results in pilot schemes being run in different parts of the
country. These include PAHAL (modified DBT for LPG subsidy), PDS in Puducherry,
Chandigarh and MGNREGA payments in Jharkhand, Bihar, etc. The programme has
already been universalised since February 2015.
➤ As on April 2017, DBT on-boarded schemes are 135 from 25 Ministries/Departments.
D. COLLECTION OF TAX ARREARS
➤ The Government should make a determined effort to recover the huge income tax
arrears.
➤ The total arrears amount to be recovered is very high because of a variety of reasons
like litigation, companies in liquidation, sick companies and untraceable taxpayers.
➤ It is around Rs. 5 lakh crore.
➤ The recovery of even a fraction of tax arrears would go a long way in generating
resources for the Government.
➤ In recent time, the apex body of the I-T department has initiated a slew of measures
to collect these taxes including attachment of bank accounts of defaulters and arrest
of ‘wilful defaulters’ under tax laws.
GLOSSARY
★ Wilful Defaulter =
A ‘wilful default’ would be deemed to have occurred if any of the following events is noted:
A. The unit has defaulted in meeting its payment obligations to the lender even when it has
the capacity to honour the said obligations.
B. The unit has defaulted in meeting its payment obligations to the lender and has not
utilised the finance from the lender for the specific purposes for which finance was availed
of but has diverted the funds for other purposes.
C. The unit has defaulted in meeting its payment obligations to the lender and has siphoned
off the funds so that the funds have not been utilised for the specific purpose for which
finance was availed of, nor are the funds available with the unit in the form of other assets.
D. The unit has defaulted in meeting its payment obligations to the lender and has also
disposed off or removed the movable fixed assets or immovable property given for the
purpose of securing a term loan without the knowledge of the bank / lender
The default to be categorised as wilful must be intentional, deliberate and calculated.

QUESTIONS
Q1. “A RESOURCE IS SIMPLY A SOURCE OR SUPPLY OF SOMETHING FROM
WHICH A BENEFIT IS PRODUCED.” DO YOU AGREE? ELABORATE THIS
STATEMENT WHILE DEFINING THE TYPES OF RESOURCES.
© Answer Writing for Mains Economy by AYUSSH SANGHI

Q1. “A RESOURCE IS SIMPLY A SOURCE OR SUPPLY OF SOMETHING FROM
WHICH A BENEFIT IS PRODUCED.” DO YOU AGREE? ELABORATE THIS
STATEMENT WHILE DEFINING THE TYPES OF RESOURCES.
➤ Introduction = Agree with the statement (Yes. A resource can be defined as a supply of
something from which a benefit is produced.) + Elaborate on the definition (It is a
productive factor required to accomplish an activity, or as means to achieve desired outcome.)
➤ Body = Make the flowchart to elaborate on the types of resources (next slide) + Give
one line explanations for each type explaining how its supply can lead to a benefit.
➤ Conclusion = Give a concise conclusion (Although resources are a prerequisite to ensure
overall long-term benefits, however only the presence of resources is not sufficient; efficient
utilisation is the next step.)

TYPES OF RESOURCES
HUMAN RESOURCE PHYSICAL RESOURCE ECONOMIC RESOURCE
NATURAL RESOURCE CAPITAL RESOURCE
RENEWABLE REVENUE RESOURCE
NON RENEWABLE
ARTIFICIAL RESOURCE
Q2. DESCRIBE THE TWO TYPES OF GOVERNMENTAL REVENUE AND RATE THEIR
RELATIVE SIGNIFICANCE IN TERMS OF QUANTITY.

Q2. DESCRIBE THE TWO TYPES OF GOVERNMENTAL REVENUE AND RATE THEIR
RELATIVE SIGNIFICANCE IN TERMS OF QUANTITY.
➤ Introduction = Brief Introduction (For any nation to progress, the government must have
the ability to generate substantial revenue. Government revenue is generally classified into two
parts which in turn is sub-classified into two parts each.)
➤ Body = Make the flowchart of governmental revenue (next slide) + Give one line
explanations to each classification and sub classification with clearly mentioned
headings.
➤ Conclusion = Conclude by rating the relative significance of the types of revenues
(The power of taxation is regarded as the most important power of the government as it gives
them access to the greatest revenue source. In India, corporate taxes form the largest chunk of all
revenue receipts of the government followed by income tax.)

CAPITAL RECEIPTS REVENUE RECEIPTS
DEBT SOURCE TAX RECEIPTS
NON-DEBT SOURCE NON-TAX RECEIPTS

Q3. WHAT IS FISCAL CONSOLIDATION? WHY IS IT IMPORTANT?

Q3. WHAT IS FISCAL CONSOLIDATION? WHY IS IT IMPORTANT?
➤ Introduction = No need for introduction
➤ Body 1 = Briefly define the term (It refers to the policies undertaken by Governments
(national and sub-national levels) to reduce their deficits and accumulation of debt stock. It is
basically a process where government’s fiscal health is getting improved as reflected by reduction
in its fiscal deficit and revenue deficit.)
➤ Body 2 = Highlight its importance (Increases government revenue + Greater freedom for
government to spend resources + Less likelihood of economic crisis + Maintained economic
sovereignty + Avoiding inflation etc.)
➤ Conclusion = Conclude by relating question to Indian context (Indian government has
faced the wrath of ignoring fiscal consolidation in the form of 1991 economic crisis. Productive
steps such as the implementation of FRBM Act and similar legislations in States has helped the
government maintain its path of fiscal consolidation.)
Q4. WHAT ARE THE REASONS FOR INTRODUCTION OF FISCAL RESPONSIBILITY
AND BUDGET MANAGEMENT (FRBM) ACT, 2003? DISCUSS CRITICALLY ITS
SALIENT FEATURES AND THEIR EFFECTIVENESS. [UPSC, 2013]

Q4. WHAT ARE THE REASONS FOR INTRODUCTION OF FISCAL RESPONSIBILITY
AND BUDGET MANAGEMENT (FRBM) ACT, 2003? DISCUSS CRITICALLY ITS
SALIENT FEATURES AND THEIR EFFECTIVENESS. [UPSC, 2013]
➤ Introduction = Brief background (Indian economy was faced with large fiscal deficits in the 1980s
and 90s ultimately culminating in the form of the 1991 crisis. Consequently economic reforms were
introduced and fiscal consolidation became one key area for reform.)
➤ Body 1 = Reasons for introduction (politicisation of budgeting process + increasing fiscal and
revenue deficit + low forex reserves + inability to pay back loans + ensure macroeconomic stability in the
long run)
➤ Body 2 = Salient Features and their Effectiveness (eliminate RD by 2009 + reduce FD to 3% by
2009 + eliminate borrowing from RBI + assessment of trends of receipts and expenditure + other regular
reports and assessments to be presented)
➤ Conclusion = Conclude by talking about impact (improved the fiscal performance of both centre
and states + Global Financial Crisis of 2008 slowed progress temporarily + but regained efforts ensured
macroeconomic stability) © Answer Writing for Mains Economy by AYUSSH SANGHI
Q5. IN WHAT WAY COULD REPLACEMENT OF PRICE SUBSIDY WITH DIRECT
BENEFIT TRANSFER (DBT) CHANGE THE SCENARIO OF SUBSIDIES IN INDIA?
DISCUSS. [UPSC, 2015]

Q5. IN WHAT WAY COULD REPLACEMENT OF PRICE SUBSIDY WITH DIRECT
BENEFIT TRANSFER (DBT) CHANGE THE SCENARIO OF SUBSIDIES IN INDIA?
DISCUSS. [UPSC, 2015]
➤ Introduction = Brief introduction followed by definition of DBT (DBT is a revolutionary
concept which has the potential to improve the subsidies scenario in India + it is an attempt to
transfer subsidies directly to the people through their bank accounts.)
➤ Body 1 = Benefits (less leakage + better targeting + less delay + saves government money +
greater freedom to beneficiaries)
➤ Body 2 = Challenges (financial inclusion + financial literacy + money could be used in unintended
ways + lack of proper technologies and infrastructure such as internet + inflation may make cash
transfers useless)
➤ Conclusion = Brief Conclusion (implementing any revolutionary idea has challenges +
government is already using strategies such as the JAM trilogy to implement DBT in a more efficient
manner) © Answer Writing for Mains Economy by AYUSSH SANGHI

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Image Source: 40 Rules for Internet Business Success by Matthew Paulson

MOBILISATION OF RESOURCES Types, Needs & Sources

for – Unacademy Plus Candidates [Exclusively]

Conceptualised by – Ayussh Sanghi

HUMAN RESOURCE PHYSICAL RESOURCE ECONOMIC RESOURCE

NATURAL RESOURCE CAPITAL RESOURCE

RENEWABLE REVENUE RESOURCE

CAPITAL RECEIPTS REVENUE RECEIPTS

DEBT SOURCE TAX RECEIPTS

NON-DEBT SOURCE NON-TAX RECEIPTS

© INDIAN ECONOMY for Mains by AYUSSH SANGHI

© INDIAN ECONOMY for Mains by AYUSSH SANGHI

© INDIAN ECONOMY for Mains by AYUSSH SANGHI

© INDIAN ECONOMY for Mains by AYUSSH SANGHI

The default to be categorised as wilful must be intentional, deliberate and calculated.

© Answer Writing for Mains Economy by AYUSSH SANGHI

© Answer Writing for Mains Economy by AYUSSH SANGHI

HUMAN RESOURCE PHYSICAL RESOURCE ECONOMIC RESOURCE

NATURAL RESOURCE CAPITAL RESOURCE

RENEWABLE REVENUE RESOURCE

© Answer Writing for Mains Economy by AYUSSH SANGHI

© Answer Writing for Mains Economy by AYUSSH SANGHI

CAPITAL RECEIPTS REVENUE RECEIPTS

DEBT SOURCE TAX RECEIPTS

NON-DEBT SOURCE NON-TAX RECEIPTS

© Answer Writing for Mains Economy by AYUSSH SANGHI

© Answer Writing for Mains Economy by AYUSSH SANGHI

© Answer Writing for Mains Economy by AYUSSH SANGHI

You might also like

for – Unacademy Plus Candidates [Exclusively] 