Investigating the compliance behavior of GST taxpayers: An extension to theory of planned behavior

S Garg, KP Narwal, S Kumar - Journal of Public Affairs, 2024 - Wiley Online Library
The government around the globe are striving to improve their public finance to meet their
public expenditures and for sustainable development of their economies. However, the …

Navigating GST revenue efficiency challenges: a solution to dilemma of policy makers for enhancing revenue efficiency

S Garg, S Mittal, A Garg - Journal of Indian Business Research, 2024 - emerald.com
Purpose This study aims to investigate the determinants of GSTefficiency of the Indian states
to assist the policymakers, government and GST council to devise their policies and …

[PDF][PDF] Determinants of direct tax revenue in India: an empirical study via incorporating conventional, financial, social and economic policy factors

S Garg, KP Narwal, S Kumar - Journal of Commerce and …, 2024 - researchgate.net
Revenue mobilisation remains a stringent challenge for all countries across the globe,
especially for underdeveloped and developing nations. But the capability of the government …

Building the empirical puzzle on impact of macroeconomic determinants on GST revenue: an empirical investigation via ARDL bound test perspective

S Garg, KP Narwal, S Kumar - Journal of Public Affairs, 2024 - Wiley Online Library
The revenue mobilization remains a challenge for many countries, especially developing
countries such as India. Therefore, this study explores the macroeconomic determinants of …

Revisiting the determinants of tax revenue: an integrative model with conventional, economic policy and institutional factors

S Garg, S Mittal, A Garg - International Journal of Social Economics, 2024 - emerald.com
Purpose The Indian government is grappling in generating sufficient revenue resources
through taxation to meet their expenditure on public goods and services. Therefore, the …

[HTML][HTML] Navigating the path for economic resilience and sustainable economic growth: Empirical insight from G-20 nations

S Garg, S Mittal, A Garg - Sustainable Futures, 2024 - Elsevier
The global demand for sustainability has captured the attention of governments,
policymakers, and academics, emphasizing the need to meet the current needs of the …

[PDF][PDF] Exploring Value-Added Tax Impact on Middle and Low-Income Citizens: A Bibliometric Analysis

H Ishaqi, NH Mastor - … of Academic Research in Business and …, 2024 - kwpublications.com
This study aims to perform a comprehensive bibliometric analysis of impacting Value-Added
Tax (VAT) on the standard of living of middle and low-income citizens. To reach our goal, we …

Investigating the Implications of Goods and Services Tax Revenue on Economic Growth: Empirical Insight from Indian Economy

S Garg, S Mittal, A Garg - Statistics and Public Policy, 2024 - Taylor & Francis
The current study aims to investigate the impact of Goods and Services Tax (GST) revenue
on the economic growth of the Indian economy. The study has used the Auto Regressive …

[PDF][PDF] MEASUREMENT OF FINANCIAL INCLUSION DISPARITY AMONG INDIAN STATES: AN EMPIRICAL STUDY USING WROCLAW TAXONOMIC …

A Garg, M Rani, M Siwach, S Garg - Journal of Commerce & …, 2024 - researchgate.net
Financial inclusion is an essential aspect of economic growth. A well-designed financial
system significantly aids in the development of a nation, encourages individuals to save …

[PDF][PDF] Sociology and psychology of taxation Социология и психология налогообложения

S Garg, KP Narwal, S Kumar - Journal of Tax Reform, 2024 - researchgate.net
АННОТАЦИЯ Индийское правительство трансформировало свою систему косвенного
налогообложения, приняв налог на товары и услуги (GST). Эта налоговая реформа …