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216 items for “Tax”

  1. Digital Inclusion and Compliance Burden Small Taxpayers

    Saranya, D.

    2026Conference PaperConference PapersOpen access

  2. A Study on the Role of GST in Advancing Digital Inclusion under Pradhan Mantri Jan Suraksha Schemes

    Kaleeswari, S.

    2026Conference PaperConference PapersOpen access

    …workers, and marginalized communities. The introduction of the Goods and Services Tax (GST) marked a transformative shift toward formalization, transparency, and digitalization of the Indian economy. Simultaneously, the Government of India launched the…

  3. Impact of GST on Women-Led and Social Enterprises

    Gomathi Devi, P.

    2026Book ChapterBooks & Book ChaptersOpen access

    The introduction of the Goods and Services Tax (GST) in July 2017 marked a significant transformation in India’s indirect taxation system by integrating various central and state taxes into a unified tax framework. This reform aimed to simplify tax…

  4. Post-GST Economic Changes in India: Sectoral Growth and Challenges for Small Businesses

    Prakalathan, A.; Indira Priyadharshini, B.

    2026Book ChapterBooks & Book ChaptersOpen access

    The introduction of the Goods and Services Tax (GST) marked a major structural reform in India’s indirect tax system. By replacing multiple central and state taxes with a unified tax framework, GST aimed to simplify taxation, promote formalization, and…

  5. An Overview towards Impact of GST on Small and Medium Enterprises (SMEs)

    Deepa, M.

    2026Book ChapterBooks & Book ChaptersOpen access

    The implementation of the Goods and Services Tax (GST) in India represented a substantial alteration in the nation's indirect tax framework, with the objectives of optimizing taxation, eliminating cascading effects, and establishing a cohesive national…

  6. Leveraging Digital Platforms for Transparent Intergovernmental Fiscal Relations

    Rohini, B.

    2026Conference PaperConference PapersOpen access

    In 2017, the implementation of the Goods and Services Tax (GST) in India has brought about a complete overhaul to the nation's tax structure by consolidating all forms of indirect taxes under a newly created digitally managed governance model. Digital…

  7. Leveraging Digital Governance for Inclusive Economic Growth: GST Reforms and Fiscal Federalism in Tamil Nadu

    Mohana Sundari, T.

    2026Conference PaperConference PapersOpen access

    …capacities—and horizontal disparities across regions, through mechanisms like tax assignments, grants, and revenue sharing. Amid global economic pressures, including post-pandemic recovery and fiscal federalism reforms, analyzing these dynamics…

  8. Digital Shield: Technology for Transparency and Anti-Evasion

    Raga Prabha, M.; Shanmugapriya, S.

    2026Conference PaperConference PapersOpen access

    …have been identified to be effective in preventing financial irregularities like tax evasion, financial fraud, and corruption in governance and financial systems. Moreover, data exchange mechanisms and digital governance have been identified to be…

  9. An Analysis of Demographic Variables and Satisfaction with The Sukanya Samriddhi Account

    Kaleeswari, S.

    2025Journal ArticleJournal ArticlesOpen access

    …savings for the welfare of the girl child, offering attractive interest rates and tax benefits. As the scheme is widely operated through post offices, understanding the demographic factors that may influence user satisfaction can help improve service…

  10. Economic Relations: Trade and Investment Opportunities in India

    Gayathri, M.

    2025Conference PaperConference PapersOpen access

    …domestic and foreign investors. Strategic reforms such as the Goods and Services Tax (GST), liberalized FDI policies, and initiatives like Make in India, Digital India, and Atmanirbhar Bharat have enhanced the nation’s appeal as a global trade and…

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