Digital Access and Regulatory Compliance Pressures on Small Taxpayers: A Case from Pollachi
Chidambara Selvi, S.; Swathi, P.
…compliance experiences. It highlights that although smart phone penetration and internet connectivity have improved, gaps in digital skills, system reliability, and financial resources increase administrative, financial, and psychological burdens on…
Digital Inclusion and Compliance Burden of Small Taxpayers Under GST: An Empirical Study in Tamil Nadu
…the economy, small taxpayers often encounter challenges related to digital literacy, internet accessibility, and frequent procedural changes. This study examines the level of digital inclusion and the compliance burden experienced by small taxpayers in Tamil…
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