Blockchain-Based Tax Administration: Enhancing Transparency in GST Systems
…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…
Digital Access and Regulatory Compliance Pressures on Small Taxpayers: A Case from Pollachi
Chidambara Selvi, S.; Swathi, P.
…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,…
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