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914 items for “Technology”

  1. Digital Access and Regulatory Compliance Pressures on Small Taxpayers: A Case from Pollachi

    Chidambara Selvi, S.; Swathi, P.

    2026Conference PaperConference PapersOpen access

    …paper explores how infrastructure availability, digital literacy, affordability of technology, and dependence on intermediaries influence compliance experiences. It highlights that although smart phone penetration and internet connectivity have improved,…

  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. 25UCI204 – Financial Accounting -II

    Question PaperQuestion PapersOpen access

  4. Women and AI Innovation: Unlocking Inclusive Growth and Economic Empowerment in India

    Akilanayaki, M.

    2025Conference PaperConference PapersOpen access

    …such as skill gaps, bias in AI systems, and gender inequality in access to technology. The findings suggest that inclusive AI innovation can unlock India’s potential for gender-balanced economic transformation, provided systemic barriers are…

  5. Access of Rural People to Digital Financial Services and Government Initiatives to Strengthen Financial Inclusion

    Rajagopalan, S.; Shiddharthy, R.

    2026Book ChapterBooks & Book ChaptersOpen access

    …populations in developing countries. Despite significant advancements in mobile technology and digital banking, rural areas still face numerous challenges in accessing and utilizing these services effectively. Government initiatives aimed at…

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