Impact of goods and service tax on micro, small and medium enterprises in India Shetty Deepa Thangam Geeta, S.P. Mathiraj World Review of Entrepreneurship Management and Sustainable Development, 2022 Micro, small and medium enterprises (MSMEs) in India play a vital role in developing the country where more than 120 million persons are employed in these sectors. The study is based on secondary data to evaluate MSMEs performance and bring out the impact of Goods and Service Tax from date of its implementation on MSMEs in parameters such as number of enterprises, employment, exports and fixed investment applying the Ordinary Least Square (OLS) regression method. The finding of paper shows that the share of MSME in GVA and GDP are stagnated from 2012-13 to 2017-18 and in 2017-18 share of MSME in GVA increased by 0.02% which shows positive impact of GST on gross value-added working enterprises and market values of fixed assets are positively influenced by the indirect taxes on MSMEs. This paper will help the entrepreneurs of MSMEs to overcome the challenges posed by GST implementation.
Customer Inclination on Mobile Wallets With Reference to Google-Pay and PayTM in Bengaluru City Thirupathi Manickam, Vinayagamoorthi G., Gopalakrishnan S., Sudha M., Mathiraj S. P. International Journal of E Business Research, 2022 In this cashless economy era, Information and Communication Technology (ICT) plays a vital role in making payments using various payment modes. The mobile wallet app is an innovative technology for avoiding the usage of physical cash. The mobile wallet records all kinds of transactions with a clear payment reference and makes it accountable for tax payments. There are countless reasons for using mobile wallets which makes service providers confused and leads them to offer unattractive features in the wallet apps making the offer as a failure. This paper attempts to collect the data from the mobile wallet users and provide a clear understanding of the reasons for using mobile wallets. Secondly, the customer preferences towards Google Pay and PayTm are analyzed in detail with primary data collected from mobile wallet users to suggest a model for improving the business. This research was conducted to understand the customer's inclination towards the use of mobile wallets.
Impact of e-filing of tax returns on tax revenue International Journal of Advanced Science and Technology, 2020
Consumer acuity on select digital wallets International Journal of Scientific and Technology Research, 2019
Customer behaviour on mobile phone network portability services International Journal of Scientific and Technology Research, 2019
Foreign direct investment in retail industry in India International Journal of Recent Technology and Engineering, 2019 The Government of India was initially very apprehensive of the introduction of the Foreign Direct Investment in the Retail Sector in India. The unorganized retail sector as has been mentioned earlier occupies 98% of the retail sector and the rest 2% is contributed by the organized sector. The unorganized retail sector contributes about 14% to the GDP and absorbs about 7% of our labor force. Retail is the sale of goods to end users, not for resale, but for use and consumption by the purchaser. The retail transaction is at the end of the supply chain. Manufacturers sell large quantities of products to retailers, and retailers sell small quantities of those products to consumers. This study has been undertaken foreign direct investment has affected the Indian retail industry. The inflow of foreign direct investment has boosted growth in the retail industry and increased the gross domestic product of India. Government policy and other determinants have been discussed to study and analyze the impact. The Indian retail market is a developing market and has potential for investments. There had been a restriction in the inflow of foreign direct investment till 2006. But since 2006, there has been a positive change in the government policy thereby allowing foreign companies to invest in India and become an owner. The paper elucidates the growth between different sectors of Indian retail industry, the tax incentives and determinants for inflow of foreign direct investment. This study focuses on foreign direct investment inflows in selected retail sectors
Impact of GST on MSMEs Shetty Deepa, Thangam Geeta, S. P. Mathiraj, Murugesa Bharathi, Full, et al. International Journal of Recent Technology and Engineering, 2019 MSME play a vital in the economical progress of the Countries, so the implementation of GST has had an immense outcome on the continued existence in the market. Some enterprises found it helpful however majority visage problem in adopting it. For existing enterprises, GST simplified the tax structure, unified the market thus improved among all operational efficiencies of MSME, to this point the unorganized MSMEs were growing quick than the organized ones as a result of the minimization, with GST in effect, it has made the taxation system transparent thus making the entities liable for tax payment. This paper brought out issues and challenges experienced by MSME Entrepreneur. In order to find out the impact on various aspect such as applying of GST, created the registration for taxation and High Compliance burden by using Cluster Random Sampling Technique in which 158 MSME Entrepreneur were selected in Sivaganga District in Tamil Nadu for the study. The statistical tools used for the analysis is one-way ANOVA. ANOVA is used to identify the significance of the difference in the levels of impact of GST among MSMEs. It was concluded that the impact of GST on the Indian MSME sector can go both positive and negative ways
Effect of cashless payment methods: A case study perspective analysis International Journal of Scientific and Technology Research, 2019
