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3 items for “Technology”

  1. Blockchain-Based Tax Administration: Enhancing Transparency in GST Systems

    Nandhakumar, R.

    2026Book ChapterBooks & Book ChaptersOpen access

    …Tax (GST) marked a significant milestone in tax reform through a unified and technology-driven framework. However, challenges such as tax evasion, invoice fraud, data manipulation, and cybersecurity risks persist. This paper explores the potential of…

  2. Strengthening Inclusive Growth through Digital Governance: Evaluating GST Reforms and Fiscal Federalism in Tamil Nadu

    Vijaya Chithra, T.

    2026Book ChapterBooks & Book ChaptersOpen access

    …by digital infrastructure. This article examines how GST reforms, enabled by technology-driven tax administration, contribute to strengthening inclusive economic growth while reshaping the dynamics of fiscal federalism, with a particular focus on the…

  3. Strengthening Inclusive Growth through Digital Governance: Evaluating GST Reforms and Fiscal Federalism in Tamil Nadu

    Vijaya Chithra, T.

    2026Book ChapterBooks & Book ChaptersOpen access

    …by digital infrastructure. This article examines how GST reforms, enabled by technology-driven tax administration, contribute to strengthening inclusive economic growth while reshaping the dynamics of fiscal federalism, with a particular focus on the…

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