Assistant Treasury Secretary John Chapoton yesterday said he expected no major tax increases until after next year's elections, although Congress will have to consider some tax provisions that expire at the end of this year.

"I would anticipate no major revenue raisers this fall or next year," Chapoton told a meeting of Women in Government Relations. "It is possible, but not at all likely."

The administration and Congress are supposed to start considering next week ways to cut the $200 billion budget deficit projected for 1984, including possible tax increases and spending cuts, congressional aides have said. Congress earlier this year passed a budget resolution calling for $73 billion in taxes.

However, congressional leaders have said it appears the resolution will not be acted upon because of reluctance to pass new taxes before an election. If anything, Congress will include smaller bills that it already planned to pass as part of the resolution's increase, congressional aides said.

Some of those taxes include clarifying rules on taxing employe fringe benefits and changes in taxes in the insurance industry.

Congress will probably pass legislation banning the method whereby tax-exempt institutions sell their property to investors who use them as tax shelters and then lease them back for a small fee, Chapoton said. Getting rid of that maneuver should raise revenues, he said.

"There will most assuredly be a tax bill this year," Chapoton said, "and one or two goodies that legislators hold close to their hearts will be a part of that bill as well."

Chapoton said the Senate Finance Committee and the House Ways and Means Committee probably won't meet the Sept. 23 deadline of enacting the budget resolution. Last month, Senate Finance Committee Chairman Robert J. Dole (R-Kan.) said he hoped a bipartisan group of legislators, along with the administrtion, could meet in a summit to hammer out some sort of tax increase and spending cut compromise.

However, Chapoton has said earlier that he didn't know whether that approach would work because it would take the cooperation of the president, who opposes tax increases.

However, the administration still supports its standby tax, which would take effect in 1986 if the economy doesn't improve and Congress cuts federal spending, Chapoton said yesterday.