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GST A Robust Tax Regime: A Bibliometric Analysis on GST 商品及服务税是一种稳健的税收制度:有关商品及服务税的文献计量分析
Pub Date : 2024-04-14 DOI: 10.52783/jier.v4i2.772
Yashraj Sharma, Dr. Bindu Arora,
A value-added tax placed on the delivery of goods and services is known as the goods and services tax (GST), and it is one of the most critical tax changes implemented in many countries worldwide. Indirect taxes, including sales tax, service tax, excise duty, and value-added tax, will be rolled into a single, all-encompassing tax system called the goods and services tax (GST). The introduction of the Goods and Services Tax (GST) has been the topic of substantial study and analysis. This literature review aims to summarise the most important results and insights from the existing literature on GST. This review will focus on the research that has been conducted. The goods and services tax, sometimes known as the GST, has been adopted by several countries worldwide, including Australia, Canada, New Zealand, Malaysia, Singapore, and India. The evolution of the Goods and Services Tax (GST) has been affected by several issues, including the necessity to simplify the tax system, expand the tax base, increase revenue collection, encourage economic development, and make it easier to do business across international borders. In addition, the research underlines that the design and execution of the Goods and Services Tax (GST) differ from country to country due to each nation's specific economic, social, and political conditions. Increasing the amount of money that the government takes in is one of the most important objectives of the GST. According to the research findings, the GST's effects on the income collected are complex. While some studies suggest that an increase in revenue collection has occurred as a result of the adoption of the Goods and Services Tax (GST), other studies highlight the challenges that have arisen as a result of the GST, including revenue leakage, compliance concerns, and the requirement for ongoing monitoring and enforcement. In addition, the research analyses elements that impact revenue collection, such as the tax rate, tax base, exemptions, and the efficiency of tax administration. These factors all have a role in determining how much money is brought in. This study focuses on scientific visualization based on the bibliometric analysis of 426 publications, of which 180 were completed after applying the filters on the keywords "Goods and services tax" in the Scopus database from 2017 to 2022. The articles were analyzed for a period ranging from 2017 to 2022. Bibliometric analysis, appraisal, and visualization are some of the uses that R has seen. The examination produced a scientific map that included co-occurrence analysis, network analysis, a co-citation network, and a collaboration network. These elements contributed to a better understanding of the research topic as conceptual, intellectual, and social structures. The outcome of the bibliometric analysis demonstrates that the evolution of the Goods and Services Tax (GST) has resulted in the introduction of a new tax regime in several nations. Furthermore, the outcome of th
对商品和服务的交付征收的增值税被称为商品和服务税(GST),它是全球许多国家实施的最重要的税制改革之一。包括销售税、服务税、消费税和增值税在内的间接税将被纳入一个单一的、包罗万象的税收体系,即商品和服务税(GST)。商品及服务税(GST)的引入一直是大量研究和分析的主题。本文献综述旨在总结有关商品和服务税的现有文献中最重要的成果和见解。本综述将重点关注已开展的研究。商品及服务税有时也被称为消费税,已被全球多个国家采用,包括澳大利亚、加拿大、新西兰、马来西亚、新加坡和印度。商品和服务税的演变受到几个问题的影响,其中包括简化税制、扩大税基、增加税收、鼓励经济发展以及使跨国经营更容易的必要性。此外,研究还强调,由于各国具体的经济、社会和政治条件不同,商品和服务税(GST)的设计和执行也因国而异。增加政府收入是商品及服务税最重要的目标之一。根据研究结果,消费税对税收的影响是复杂的。一些研究表明,采用商品及服务税(GST)后,税收有所增加,但其他研究则强调了商品及服务税带来的挑战,包括税收流失、合规问题以及对持续监控和执法的要求。此外,研究还分析了影响税收的因素,如税率、税基、免税和税收管理效率。这些因素都会影响税收收入的多少。本研究侧重于科学可视化,基于对 426 篇出版物的文献计量分析,其中 180 篇是在对 Scopus 数据库中 2017 年至 2022 年的 "货物和服务税 "关键词进行筛选后完成的。分析文章的时间跨度为 2017 年至 2022 年。文献计量分析、评估和可视化是 R 的一些用途。检查生成的科学地图包括共现分析、网络分析、共引网络和合作网络。这些元素有助于更好地理解作为概念、知识和社会结构的研究课题。文献计量分析的结果表明,商品和服务税(GST)的演变导致一些国家引入了新的税收制度。此外,社会合作分析的结果表明,包括印度、英国、加拿大和澳大利亚在内的许多国家正在合作开展更有成效的研究。
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引用次数: 0
The Study on The Role of E-Wallets Feature in Influencing Universities Students' Purchasing Decisions 电子钱包功能对大学生购买决策的影响研究
Pub Date : 2024-04-14 DOI: 10.52783/jier.v4i2.778
Dr. T. Thirunavukkarasu, Dr. K. Senthil kumar, Dr. S. Sivagnana Bharathi, Dr. K Krishnamoorthy, Dr Kiran Kumar Thoti
This research investigates the influential role of e-wallet features on the purchasing decisions of students at University Malaysia Kelantan, within the context of the rapidly evolving digital payment landscape. With e-wallets gaining popularity as a convenient and secure mode of financial transactions, understanding their impact on student consumers becomes imperative. Through a mixed-methods approach, data was collected from undergraduate students through surveys and interviews, analyzing various e-wallet attributes such as ease of use, security, rewards, and merchant variety. Preliminary findings reveal that e-wallets play a significant role in shaping students' purchasing behavior, primarily due to their convenience and availability of attractive rewards. The study also uncovers the influence of peer interactions and perceptions of e-wallets on students' adoption and usage patterns. Keywords: E-wallets, digital payments, purchasing decisions, consumer behavior, financial technology, convenience, rewards, student consumers.
本研究调查了马来西亚吉兰丹大学学生在快速发展的数字支付环境下,电子钱包功能对其购买决策的影响作用。随着电子钱包作为一种便捷、安全的金融交易模式越来越受欢迎,了解其对学生消费者的影响变得势在必行。我们采用混合方法,通过调查和访谈收集了本科生的数据,分析了电子钱包的各种属性,如易用性、安全性、奖励和商户多样性。初步研究结果表明,电子钱包在影响学生购买行为方面发挥着重要作用,这主要归功于其便利性和具有吸引力的奖励。研究还揭示了同伴互动和对电子钱包的认知对学生采用和使用模式的影响。关键词电子钱包、数字支付、购买决策、消费行为、金融技术、便利性、奖励、学生消费者。
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引用次数: 0
Role of Digital Transformation and Its Impact on Employee Readiness for Technology Changes Through Measurement of ‘Digital Prowess’ During Online Mode of Working 通过测量在线工作模式下的 "数字能力",了解数字化转型的作用及其对员工适应技术变革的影响
Pub Date : 2024-04-14 DOI: 10.52783/jier.v4i2.770
Dr. Indranil Mutsuddi, Dr Neetu Bali, Dr Anshika,
The global impact of the Covid-19 pandemic and the emergence of the civil rights movement through technologies like Chat-GPT has given a highly complexly woven social and technical fabric to dwell upon. The capacity to visualize the evolving relationship between technology and social frames in organizations through online mode of working has been the focus of the current research. In this research, the ways in which the digital prowess of employees can be measured and enhanced through the online mode of working mode of engagement of an employee with an organization has been explored. A quantitative method (SEM) has been applied in the current study to study the socio-technical factors that interplay for employee effectiveness during online mode of working. This study investigates the affordance of digital technologies through the construct of digital prowess for enhancing employee efficacy at work during the online mode of working mode of working. A research model has been developed based on the socio materiality theory and affordance theory as the theoretical background. The results show that the digital prowess constitutes three dimensions namely technical acumen, uncertainty management, and ability to collaborate. Specifically, this study provides an impetus to the role of digital transformations and its impact on employee readiness for technology changes for effectiveness at work through affordances theory which advocates that human-technology interactions can be harnessed for problem-solving capabilities if the employees are empowered with competencies like digital prowess and ways to nurture this balance of technology embedded in social interactions.
Covid-19 大流行病的全球影响以及通过 Chat-GPT 等技术兴起的民权运动,为我们提供了一个高度复杂的社会和技术结构。通过在线工作模式将组织中技术与社会框架之间不断演变的关系可视化的能力是当前研究的重点。在这项研究中,我们探讨了如何通过在线工作模式来衡量和提高员工的数字能力。本研究采用了定量方法(SEM)来研究在线工作模式中影响员工效率的社会技术因素。本研究通过 "数字能力"(digital prowess)这一概念,探讨了数字技术在在线工作模式下提高员工工作效能的能力。以社会物质性理论和承受力理论为理论背景,建立了一个研究模型。研究结果表明,数字能力包括三个维度,即技术敏锐度、不确定性管理和协作能力。具体地说,本研究通过承受力理论为数字化转型的作用及其对员工为提高工作效率而应对技术变革的准备程度的影响提供了推动力。承受力理论主张,如果员工具备了数字能力等能力,并掌握了在社会互动中培养这种技术平衡的方法,那么人与技术之间的互动就能被用于解决问题。
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引用次数: 0
Examining the Random Walk Hypothesis: An investigation of the Indian stock market 检验随机漫步假说:印度股市调查
Pub Date : 2024-04-14 DOI: 10.52783/jier.v4i2.776
Venkat Reddy Yasa, Sourav Biswas, Anzud Animela
Using the Efficient Market Hypothesis (EMH) as the theoretical foundation, this research study explores the Random Walk Hypothesis in the context of the Indian stock market. By using the Runs Test to analyse the daily closing prices of eight well-known Indian companies between January 1, 2018, and June 30, 2021, the study finds that patterns in stock prices in the Indian stock market show weak-form efficiency and are consistent with the Random Walk Hypothesis. The analysis indicates that stock price movements are largely unpredictable and devoid of discernible patterns, aligning with the notions posited by proponents of the Efficient Market Hypothesis. The research underscores significant implications, validating the presence of weak-form efficiency and emphasizing the need for alternative analytical approaches in investment strategies. Despite inherent limitations, this study contributes to ongoing discourse on market efficiency and financial dynamics, advocating for interdisciplinary approaches and global perspectives to refine understanding and facilitate more informed investment decisions in the Indian capital market.
本研究以有效市场假说(EMH)为理论基础,探讨了印度股市背景下的随机漫步假说。通过使用 "运行检验 "分析八家知名印度公司在 2018 年 1 月 1 日至 2021 年 6 月 30 日期间的每日收盘价,研究发现印度股市的股价模式呈现出弱式效率,与随机漫步假说相一致。分析表明,股价走势在很大程度上是不可预测的,缺乏可辨别的模式,这与有效市场假说支持者提出的观点一致。研究强调了重要意义,验证了弱式效率的存在,并强调了在投资策略中采用其他分析方法的必要性。尽管存在固有的局限性,但本研究为目前关于市场效率和金融动态的讨论做出了贡献,倡导采用跨学科方法和全球视角来完善对印度资本市场的理解,并促进做出更明智的投资决策。
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引用次数: 0
Unraveling The Trifecta of Governance, Sustainability, And Technological Advancements in India 揭开印度治理、可持续性和技术进步三部曲的神秘面纱
Pub Date : 2024-04-08 DOI: 10.52783/jier.v4i1.753
*Ms. Isha Joshi, Dr. Pratima Jain, Dr. Raja Roy Choudhury
This paper delves into the complex interplay of innovation, governance, sustainability, and technological advancements within the unique context of India, aiming to unravel the intricate dynamics that define the nation's development landscape. As India positions itself on the global stage, understanding the synergies and challenges inherent in these three critical domains becomes imperative for sustainable socio-economic progress. The status paper commences by introducing the significance of the status paper, emphasizing the symbiotic relationships between innovation, governance, sustainability, and technological advancements. The multifaceted exploration encompasses historical perspectives, contemporary policies, and case studies that exemplify the nation's endeavors to create a robust innovation ecosystem. Examining the evolution of innovation and governance in India, the paper highlights pivotal policies such as "Make in India" and "Startup India," showcasing the government's commitment to fostering a culture of innovation. The review also scrutinizes sustainability challenges faced by India, underscoring environmental concerns and resource depletion. However, it reveals instances where sustainability has been seamlessly integrated into innovation ecosystems, citing examples like the National Solar Mission and waste management initiatives. The status paper concludes by summarizing the paper's key findings, emphasizing the need for an integrated approach to policymaking and industry practices. This research contributes valuable insights to policymakers, researchers, and industry stakeholders, guiding India toward a more sustainable and innovative future.
本文深入探讨了印度独特背景下创新、治理、可持续性和技术进步之间复杂的相互作用,旨在揭示决定印度发展格局的错综复杂的动态因素。随着印度在全球舞台上的定位,了解这三个关键领域固有的协同作用和挑战已成为可持续社会经济进步的当务之急。现状报告首先介绍了现状报告的意义,强调了创新、治理、可持续性和技术进步之间的共生关系。多方面的探索包括历史视角、当代政策和案例研究,这些都是国家努力创造一个强大的创新生态系统的例证。在考察印度创新和治理的演变过程中,论文重点介绍了 "印度制造 "和 "初创印度 "等关键政策,展示了政府对培育创新文化的承诺。报告还仔细研究了印度面临的可持续发展挑战,强调了环境问题和资源枯竭问题。不过,它也揭示了可持续发展与创新生态系统完美结合的实例,列举了国家太阳能计划和废物管理倡议等例子。现状文件最后总结了本文的主要发现,强调需要对政策制定和行业实践采取综合方法。这项研究为政策制定者、研究人员和行业利益相关者提供了宝贵的见解,引导印度走向更具可持续性和创新性的未来。
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引用次数: 0
Decoding The Enhanced Protection for Wine and Spirit GIs 葡萄酒和烈酒地理标志强化保护解码
Pub Date : 2024-04-08 DOI: 10.52783/jier.v4i1.752
Ms. Namrata Sahu
This article delves into the realm of geographical indications (GIs) within the framework of the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS). Specifically, it focuses on the enhanced protection granted to GIs for wines and spirits under Article 23 of the agreement, going beyond the standard protection mechanism outlined in Article 22. We will explore the historical context that led to this special treatment, examine the potential controversies surrounding it, and assess its impact on trade dynamics within the wine industry, particularly in the European Union (EU) and India.
本文深入探讨了《与贸易有关的知识产权协议》(TRIPS)框架内的地理标志领域。具体而言,文章将重点讨论该协议第 23 条赋予葡萄酒和烈酒地理标志的强化保护,这种保护超出了第 22 条规定的标准保护机制。我们将探讨导致这种特殊待遇的历史背景,研究围绕它的潜在争议,并评估它对葡萄酒行业贸易动态的影响,特别是在欧盟(EU)和印度。
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引用次数: 0
The Battle for Repairability: Navigating Intellectual Property Rights 可修复性之争:知识产权导航
Pub Date : 2024-04-08 DOI: 10.52783/jier.v4i1.751
Ms. Namrata Sahu
The “right to repair” movement allows consumers freedom to choose how they repair their product, either by themselves or choosing any third party repair service provider, instead of being obligated to return to the original manufacturer for repairs. When a product becomes non-functional or obsolete, consumers may decide whether to repair or replace it. But this choice is influenced by different factors taking into account cost, quality of repair services, convenience of repair services, as well as consumer preferences for newer and better products. The movement aims to pressure manufacturers to make spare parts, tools, and repair guides available for their products, extending their lifespan with the goal of reducing electronic waste. Replacement with a new product and throwing away the old ones is the growing concern as it leads to generation of electronic-waste. Manufacturer’s opposition to the movement stems from concerns about intellectual property and proprietary information theft. This has sparked debates around protecting intellectual property while ensuring consumer rights and safety, promoting sustainability, and competition.  The paper aims to explore the relationship between “Right to Repair” movement and intellectual property rights, and to find a harmonious construct between these competing interests. It posits that a collaborative effort is necessary to find a solution that strikes the right balance, and enables a sustainable future for generations to come.
维修权 "运动允许消费者自由选择如何维修自己的产品,可以自己维修,也可以选择任何第三方维修服务提供商,而不是必须返回原制造商进行维修。当产品无法使用或过时时,消费者可以决定是维修还是更换。但这种选择会受到不同因素的影响,包括成本、维修服务质量、维修服务的便利性以及消费者对更新更好产品的偏好。这项运动旨在向制造商施压,要求他们为自己的产品提供备件、工具和维修指南,延长产品的使用寿命,从而达到减少电子垃圾的目的。更换新产品和丢弃旧产品导致产生电子垃圾,这一点日益受到关注。制造商反对这一运动的原因是担心知识产权和专有信息被盗。这引发了关于在保护知识产权的同时确保消费者权益和安全、促进可持续发展和竞争的争论。 本文旨在探讨 "维修权 "运动与知识产权之间的关系,并在这些相互竞争的利益之间找到一个和谐的构架。本文认为,有必要通力合作,找到一个既能取得适当平衡,又能为子孙后代创造可持续未来的解决方案。
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引用次数: 0
A Study on Problems and Prospects in Garment Industry in MP 关于 MP 省服装业问题与前景的研究
Pub Date : 2024-04-08 DOI: 10.52783/jier.v4i1.750
Akash Kumar Choudhary, Dr. Tanveer Akhtar Khan, Dr. Ankur Randhelia
India has one of the greatest apparel industries in the world. The door to India's incredibly innovative textile and apparel business is opened by this incredibly well-run sector, which includes garment makers, exporters, suppliers, stockists, and wholesalers. India's ready-to-wear line is incredibly well-liked worldwide. In India, the clothing and textile industries play a special and significant role. The industry, which was among the first in the nation to emerge, is responsible for 14% of the nation's industrial production, almost 30% of its exports, and the creation of jobs, second only to agriculture. Indian clothing has becoming more popular internationally due to its high quality, longevity, and attractiveness.
印度拥有世界上最伟大的服装业之一。包括服装制造商、出口商、供应商、库存商和批发商在内的这一运营良好的行业为印度的创新纺织品和服装业务打开了大门。印度的成衣系列在全球范围内广受欢迎。在印度,服装和纺织业发挥着特殊而重要的作用。该行业是印度最早兴起的行业之一,占全国工业生产的 14%,出口的近 30%,创造的就业机会仅次于农业。印度服装因其质量高、寿命长和吸引力强而在国际上越来越受欢迎。
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引用次数: 0
Impact of GDP on Indian AUTO Sector – An analysis of Nifty AUTO Index GDP 对印度汽车行业的影响 - Nifty AUTO 指数分析
Pub Date : 2024-04-04 DOI: 10.52783/jier.v4i1.744
Dr. M. Sravani, Mr. Vinayaranjan P, Dr. V. Narasimha Rao
The capacity of a country to produce products and services determines its economic growth. The Gross National Product (GNP), or Gross Domestic Product (GDP) measures the country's aggregate economic growth. The auto industry is a major engine of India's economic growth. According to the research, it provides 7.1 percent of total GDP and 49 percent of manufacturing GDP, while creating 3.7 crore direct and indirect jobs by the end of 2021. The current study investigates the impact of GDP on the Indian auto sector. It looks for uniformity in the growth rates of the Nifty AUTO and GDP. Information from sources other than the ones under investigation has been obtained for this study, which covers an 11-year period from 2012 to 2022. One-way ANOVA and other descriptive statistics were employed as statistical tools.
一个国家生产产品和提供服务的能力决定了其经济增长。国民生产总值(GNP)或国内生产总值(GDP)衡量国家的总体经济增长。汽车行业是印度经济增长的主要引擎。研究显示,到 2021 年底,汽车业将提供 7.1% 的 GDP 总量和 49% 的制造业 GDP 总量,同时创造 370 万个直接和间接就业机会。本研究调查了 GDP 对印度汽车行业的影响。本研究寻求 Nifty AUTO 和 GDP 增长率的一致性。本研究从 2012 年至 2022 年的 11 年间获取了除调查对象以外的其他来源的信息。统计工具采用了单因子方差分析和其他描述性统计。
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引用次数: 0
Framework For Performance Management, ICT-Based Digitalization in A Higher Education Institution 高等教育机构基于信息和通信技术的数字化绩效管理框架
Pub Date : 2024-04-04 DOI: 10.52783/jier.v4i1.745
Dr Praveen Kumar, Bhumika. G, Satyanarayana Bora, Mary Joseph, Bharat Sonnis, Aditya Singh Yadav
By improving teaching and learning, research, and governance, digital technology has altered the educational landscape in academic institutions. Adequate infrastructure, improved internet access, modern digital tools, a secure platform, and professionals with digital competency are all critically needed. Higher education institutions in India are clearly visible from the growing usage of ICT, cloud computing, AI, robotics, and virtual reality in daily operations, which improves competencies and aids in skill alignment with industry-based knowledge. Teaching in a regular classroom is becoming obsolete. The way that education is delivered has changed dramatically since the advent of technology. It provides the freedom for students to access learning at any time or location they want. The lines that were once drawn by understudies and educators being available in a similar spot simultaneously have likewise become more foggy because of education turning out to be more computerized. In the past ten years, internet and remote learning have grown in popularity in India. With the majority of the country now having access to digital technology, online learning courses are becoming more and more popular. Besides, understudy evaluation through digitalization technology is currently a chance on the grounds that to the improvement of learning management systems (LMS). Outside of the classroom, students can socialize with their peers. The pupils' soft skills have also been guided by the peer-centered learning component. LMS would enhance student evaluation and the teaching process.
通过改进教学、研究和管理,数字技术改变了学术机构的教育面貌。充足的基础设施、更好的互联网接入、现代化的数字工具、安全的平台以及具备数字能力的专业人员都是亟需的。印度的高等教育机构在日常运营中越来越多地使用信息和通信技术、云计算、人工智能、机器人技术和虚拟现实技术,这一点显而易见,这些技术提高了学生的能力,有助于学生的技能与行业知识接轨。常规课堂教学正在过时。自技术出现以来,教育方式发生了巨大变化。它为学生提供了随时随地学习的自由。由于教育变得更加计算机化,学生和教育工作者同时在同一地点上课的界限同样变得更加模糊。过去十年间,互联网和远程教育在印度越来越受欢迎。随着印度大多数人都能使用数字技术,在线学习课程越来越受欢迎。此外,由于学习管理系统(LMS)的改进,目前通过数字化技术对学生进行评估成为一种机遇。在课堂之外,学生可以与同伴进行社交。学生的软技能也得到了以同伴为中心的学习内容的指导。学习管理系统将加强学生评价和教学过程。
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引用次数: 0
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Journal of Informatics Education and Research
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