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Deb, Rajat
- Investors' Perceptions About Kisan Vikas Patra(KVP):Evidence from Agartala
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Authors
Rajat Deb
1,
Abhijit Paul
2
Affiliations
1 Department of Commerce, Tripura Central University, Suryamaninagar, Tripura (West), Tripura, IN
2 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, Tripura, IN
1 Department of Commerce, Tripura Central University, Suryamaninagar, Tripura (West), Tripura, IN
2 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, Tripura, IN
Source
Journal of Commerce and Accounting Research, Vol 4, No 2 (2015), Pagination: 27-43Abstract
The objectives of the study is to report the motivating factors of respondents for investing in Kisan Vikas Patra (hereafter, KVP), a post office saving scheme and to assess the perceptions about the strategies to make it as an efficient investment instrument. An interview schedule comprising 41 questions with personal interview has been used to collect data from a sample size of 153 respondents chosen using different non-probability sampling techniques. A protocol interview with 10 respondents followed by a pilot survey with 20 respondents is carried out to check the validity of the questions, reliability and sample adequacy test is also performed. Through Factor analysis, five major factors are extracted. Based on such factors, student's t-test is carried out. The findings indicate that a number of factors ranging from safety, liquidity, investment and maturity in cash, satisficing return, non-disclosure of sources of income and Permanent Account Number (PAN) motivate for invest in KVP. It documents that a number of issues need to be amended like allowing tax benefits, reduction in maturity tenure, rationalising KYC norms, increase in the rate of return, provision for e-certificate and e-investment etc. The study also acknowledges its few limitations.Keywords
Kisan Vikas Patra (KVP), Post Office, Survey, Factor Analysis, Student’s T-Test.
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- Perceptions about Credit Cards
Abstract Views :217 |
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Authors
Rajat Deb
1,
Shantanu Lodh
1
Affiliations
1 Department of Commerce, Tripura Central University, Tripura, IN
1 Department of Commerce, Tripura Central University, Tripura, IN
Source
Journal of Commerce and Accounting Research, Vol 5, No 4 (2016), Pagination: 18-36Abstract
The present study seeks to identify the motivating factors of the respondents for using credit cards and to report the problems they are exposed to. Based on a pre-tested interview-schedule, with a sample size of 156 respondents, the empirical results have indicated principal and secondary benefits as influencing factors; and a significant relationship has been established between the demographics, impulsive&compulsive buying, and associated problems in accessing credit cards. Policy implications are derived, future research directions have indicated and it acknowledges few limitations.Keywords
Survey, Credit Card, Inferential Statistics.- Tax Reforms & GST:A Systematic Literature Review
Abstract Views :176 |
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Authors
Affiliations
1 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, IN
1 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, IN
Source
Journal of Commerce and Accounting Research, Vol 7, No 1 (2018), Pagination: 40-53Abstract
The study has reviewed the prior literature on tax reforms and GST to synthesize the research findings and to direct the future research avenues. Literature on tax reforms has attained momentum in developing countries for the last two decades and in India when it had decided to implement GST from 2017-18. Adopting the Systematic Literature Review technique by accessing the academic e-journals of selective publishers and applying a filtering process, the study has reviewed 119 sample papers published during 2002-2016 by focusing on objectives and results of those cited papers. Results have documented the tax reforms that have been executed globally with multiple objectives; it has admitted with few limitations, practice implications have pointed out and sketched the roadmap for posterior studies especially in the transition period in India when it would shortly move to GST regime.Keywords
Systematic Literature Review, Academic e-Journals, Tax Reforms, GST.- GST Perceptions
Abstract Views :235 |
PDF Views:1
Authors
Affiliations
1 Assistant Professor, Department of Commerce, Tripura University (A Central University), West Tripura, Tripura, IN
2 M.Com. Department of Commerce, Tripura University (A Central University), West Tripura, Tripura, IN
3 JRF Research Scholar, Department of Education, Tripura University (A Central University), West Tripura, Tripura, IN
1 Assistant Professor, Department of Commerce, Tripura University (A Central University), West Tripura, Tripura, IN
2 M.Com. Department of Commerce, Tripura University (A Central University), West Tripura, Tripura, IN
3 JRF Research Scholar, Department of Education, Tripura University (A Central University), West Tripura, Tripura, IN
Source
Journal of Commerce and Accounting Research, Vol 9, No 1 (2020), Pagination: 35-49Abstract
The Goods and Services Tax (GST), a big and much awaited bet, likely to alter the Indian economy’s landscape significantly. It has been estimated that the combined GST collection would exceed the individual collections of erstwhile excise and service tax collections which would contribute around 6 percent in GDP. The study has attempted to assess the selective stakeholders’ GST perceptions during the transition period of its rollover. It has framed two hypotheses and a conceptual model for executing the study. By adopting the cross-sectional research design and applying the survey strategy, it has gathered data from 170 sample respondents. Convenience sampling technique has been used for collecting the primary data. Reliability and validity of the tool has also been tested. Significant statistical results have indicated that the taxpayers’ attitudes and costs of compliance have probably effected the GST compliance which, in turn would curb inflations and evading the tax evasions. Limitations, practical implications and future research directions have been highlighted.Keywords
GST, Tax Compliance, Tax Evasions, Survey, Inferential Statistics.References
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