Papers by Anurag Singh Parihar
True Data Science Pvt Ltd., 2024
This research paper delves into the intricate dynamics of Goods and Services Tax (GST) collection... more This research paper delves into the intricate dynamics of Goods and Services Tax (GST) collection growth in India over a five-year period, from the financial year 2019-20 to 2023-24. By leveraging comprehensive data analysis, the study aims to unravel the multifaceted factors influencing GST collection trends, including economic activities, policy changes, compliance rates, and administrative measures. The paper begins with an overview of the GST framework, followed by a detailed examination of annual and quarterly GST revenue data. Key economic indicators are correlated with GST collection to highlight the impact of macroeconomic conditions. Furthermore, the research incorporates a comparative analysis of sectoral contributions to GST revenue, identifying sectors with significant growth and those lagging behind. The findings reveal critical insights into the effectiveness of GST implementation and its adaptability to changing economic landscapes. This analysis not only underscores the strengths and weaknesses in the current GST system but also offers strategic recommendations for enhancing revenue mobilization and ensuring sustainable fiscal growth. By providing a holistic view of GST collection dynamics, this paper contributes to the ongoing discourse on tax policy and economic reform in India.
Journal of Xidian University, 2024
GST (Goods and Services Tax) is a visionary step. The implementation of the GST has reduced the t... more GST (Goods and Services Tax) is a visionary step. The implementation of the GST has reduced the tax burden and improved the ease of doing business in the country. The impact of GST is weighted into two main parts; one for businesses and one for customers who actually bear the cost of the tax. India's unorganized sector and parts of industry, those who benefit from the exemption will also contribute significantly to the country's GDP growth. The fundamental objective of carrying out this study was to understand the level of GST awareness among small entrepreneurs and to assess the real impact they face. It is well known that the impact will impact manufacturing or sales, but to understand the magnitude and satisfaction of the impact, a study is needed. The research is based on a survey in which data was collected from 50 business people living in Satna. The tool used to collect the data is a structured questionnaire. The results obtained after the analysis showed that traders understand the implementation of GST and consider it a fair taxation system, but it needs clearer and simplified procedures as they have to rely on CAs for online declarations. The document attempts to test the real impact of the GST and ends with suggested measures.
Journal of Xidian University, 2024
This research paper explores the pivotal role of microfinance institutions (MFIs) in alleviating ... more This research paper explores the pivotal role of microfinance institutions (MFIs) in alleviating poverty and fostering economic development. By providing financial services to underserved populations, MFIs aim to empower individuals through increased access to capital, which in turn stimulates entrepreneurship, enhances income-generating activities, and supports sustainable livelihoods. This study employs a mixed-methods approach, combining quantitative data analysis with qualitative case studies to assess the impact of microfinance on various socioeconomic indicators such as income levels, employment rates, and quality of life. The findings indicate that while MFIs have significantly contributed to poverty reduction and economic empowerment in many communities, their success is influenced by factors such as institutional efficiency, interest rates, and the regulatory environment. This paper underscores the importance of a supportive policy framework and innovative financial products tailored to the needs of the poor, advocating for a holistic approach to microfinance that integrates financial inclusion with broader socioeconomic development strategies.
International Journal of Commerce and Management Research, 2024
This research paper explores the intricate relationship between political and economic uncertaint... more This research paper explores the intricate relationship between political and economic uncertainty and its impact on stock market volatility and investor behavior. Utilizing a comprehensive dataset spanning multiple geopolitical events and economic fluctuations over the past two decades, this study employs econometric models to quantify the effects of uncertainty on market dynamics. The analysis delves into how political events, such as elections, policy changes, and geopolitical tensions, as well as economic uncertainties like inflation, recessions, and monetary policy shifts, contribute to market instability. Furthermore, the paper examines investor behavior during periods of heightened uncertainty, drawing on behavioral finance theories to understand shifts in risk tolerance, herd behavior, and decision-making processes. The findings indicate a significant correlation between uncertainty and increased market volatility, highlighting the role of investor sentiment and psychological factors in exacerbating market reactions. The study contributes to the existing literature by providing a nuanced understanding of the mechanisms through which uncertainty influences market behavior, offering practical insights for enhancing market stability and investor confidence.
International Journal of Multidisciplinary Research and Explorer (IJMRE), 2024
This research paper presents a thorough examination of the collection of direct taxes spanning fr... more This research paper presents a thorough examination of the collection of direct taxes spanning from the financial year 2017-18 to 2022-23. Direct taxes play a vital role in government revenue mobilization and economic governance, making it imperative to understand the trends, patterns, and implications associated with their collection. Through a comprehensive analysis of tax data, this study aims to shed light on the dynamics of direct tax collection over the specified period. By employing statistical techniques and empirical analysis, the paper identifies key trends, factors influencing tax collection, and their broader economic implications. The findings provide valuable insights for policymakers, tax authorities, and stakeholders, enabling them to formulate informed strategies for enhancing revenue mobilization, fostering economic growth, and ensuring fiscal sustainability.
Heritage Tourism is a newly concept of modern development recognized by tourism industry. Tourism... more Heritage Tourism is a newly concept of modern development recognized by tourism industry. Tourism which is based on heritage where heritage is core of the product that is offered and heritage is the main motivating factor of tourists. Madhya Pradesh especially Satna district offers a number of natural, cultural and heritage attractions for tourists and devotees. Form the ancient times, this part of the country has been the centre for art and culture. Ramvan is the abode of ancient remains of Ramayana period; the various temples are also built in this holy place. The lush greenery environment is inviting here for all type of tourists and the spiritual element puts one instantly at ease. The atmosphere is calming and the well-maintained gardens and premises make it one of the most visited sites of Satna district. Tulsi Museum at Ramvan preserved various sculptures from the ancient period collected in different places. They give a peak into the artistry and devotion of the earlier gene...
The Income Tax Act of a country typically provides various avenues for taxpayers to reduce their ... more The Income Tax Act of a country typically provides various avenues for taxpayers to reduce their taxable income through deductions. Sections 80C to 80U of the Income Tax Act in many jurisdictions offer a wide range of deductions, aiming to encourage savings, investments, and social welfare activities. This abstract provides a concise overview of the key provisions and eligibility criteria associated with deductions under Sections 80C to 80U.
Journal of Xidian University, 2023
This review article traces the development of cultural and heritage tourism. This study is based ... more This review article traces the development of cultural and heritage tourism. This study is based on different views expressed by historians today. Cultural heritage refers to monuments or groups of buildings or remains of general aesthetic, archaeological, scientific, ethological or anthropological value. Tradition, custom, clothing, eating, music, dancing, etc. Habits that express the way of life of people such as people are literally cultural heritage. The preservation and preservation of this heritage is the primary duty and responsibility of the governments and citizens of all countries. Educating and encouraging the public to recognize the important features of these areas is essential to the conservation and preservation of this heritage. Heritage tourism has become an important source of income and important documents of the past. It can strengthen the local economy, promote resource conservation, increase visitor spending, create jobs and protect the uniqueness of local communities. It can help cultural heritage organizations generate sufficient revenue to conserve, preserve and promote cultural resources. It can help promote regional and community recognition. It is a category or niche that includes historical sites, museums, and art galleries. Defining heritage precisely is difficult due to the large number of activities that encompass it.
International Journal of Science Technology and Management, 2023
The Goods and Services Tax (GST), implemented on July 1, 2017, marks a pivotal moment in India's ... more The Goods and Services Tax (GST), implemented on July 1, 2017, marks a pivotal moment in India's taxation history, representing a significant reform since gaining independence in 1947. Initially slated for implementation in April 2010, political issues and conflicting stakeholder interests led to a postponement. The fundamental aim of introducing GST was to streamline India's indirect tax structure by amalgamating various levies such as Central Excise Tax, VAT/Sales Tax, Service tax, among others, into a unified taxation system. The GST framework was designed to enhance transparency in the taxation system, contributing to a notable increase in the GDP rate from 1% to 2%. Additionally, it aimed to mitigate instances of tax evasion and corruption within the country. This paper delves into the historical background of the taxation system, elucidates the core concepts of GST, provides a comprehensive comparison of GST rates in India with those in other global economies, and explores the advantages that various sectors of the Indian economy have experienced following the implementation of GST. Furthermore, it discusses some of the challenges encountered during the implementation of GST.
International Journal of Innovative Science and Research Technology, 2023
Forensic reporting combines accounting, auditing, and analytical skills to examine a company's fi... more Forensic reporting combines accounting, auditing, and analytical skills to examine a company's financial statements. Case reports seem to provide a much-needed solution to the problems of fraud and financial misconduct in organizations. Forensic reporting is in the limelight in India due to the rise in fraud and white-collar crime. The main objective of this research paper is to explain forensic reporting in India and the challenges faced by forensic investigators in detecting fraud in various organizations in India.
Aalochan Drishti, 2023
Due to recent economic conditions favoring secondary market traders, it offers great potential fo... more Due to recent economic conditions favoring secondary market traders, it offers great potential for high returns in a very short period of time for day traders with a reasonable knowledge of trading techniques and other aspects of trading, but the traders always find it difficult to replicate these conditions due to their inexperience, lack of trading knowledge and conclude that day trading is very risky. Against this background, this study examines the awareness and satisfaction of day traders in Satna District of Madhya Pradesh. To achieve these objectives, primary and secondary data were collected. Convenience sampling was used for data collection. This study included 57 traders as respondents. According to the data we have collected, traders are interested in day trading because of the quick short-term returns and short-selling options that day trading offers.
International Journal of Management, Technology And Engineering, 2023
Central expenditures are planned and authorized by Parliament in the federal budget for each fisc... more Central expenditures are planned and authorized by Parliament in the federal budget for each fiscal year. Article 113 of the Constitution requires that all expenditures (excluding expenditures) be submitted to the Lok Sabha in proper (Ministry) form. Grant applications will be sent to supervisory bodies on behalf of additional supervisory bodies.
After that, they will be discussed and approved in Lok Sabha. After the Lok Sabha approved the proposal, an appropriate bill was proposed and passed authorizing spending from the Union Fund of India. This document includes a brief review of the Union Budget for 2023-24 and an assessment of the allocations to 15 departments (72% of the Union Budget). This includes identifying key spending trends, the various programs used, and key business issues.
The Federal Budget 2023-24 was set by the Minister of Finance, Ms. Nirmala Sitharaman, on February 1, 2023. He suggested spending Rs 4,503,097 for the current financial year. Revenue expenditure of total expenditure is estimated at Rs 3,502,136 (a 1.2% increase from the revised estimate for 2022-23).Interest is 41% of income. The expenditure is
expected to be Rs 1,000,961, an increase of 37.4 percent over the revised forecast for 2022-23. The increase in capital expenditures is due to capital loans to the states and higher expenditures on transportation. The revenue target for 2023-24 is 2.9% of GDP, this is lower than the income revision of 4.1% in 2022-23. The 2023-24 fiscal target is 5.9 percent of GDP from a revised 6.4 percent deficit in 2022-23.
International Journal of Research and Analytical Reviews (IJRAR), 2023
The main purpose of this paper is to examine the relationship between budgetary control and finan... more The main purpose of this paper is to examine the relationship between budgetary control and financial performance of Vaishno Enterprises, Satna while presenting the real scenario of the organization. Therefore, to test the practice of budgetary control and financial performance, a descriptive survey design, as a sample of the study, was used to gather data through structured questionnaire distributed to 25 respondents from Account, Finance, and Administration Department.
It also set out the measure of performance on the organizational and determined the inhibiting factors that affect the use of budgetary controls. In this project, International Breweries was chosen as a case study. The objective was to evaluate the impact of budgeting control in organizations performance, evaluate factors inhibiting effective budgetary control in an organization among others. Data used for the research was collected through well-structured questionnaire using simple random sampling for selecting respondents. Analysis of data was done using frequency percentage and chi-square. Findings from this study revealed that budgets and budgetary controls are factors that can influence the performance of an organization, as they have a very mutual relationship. Concerning how budgets are linked to performance, budgets and budgetary controls mainly form and give every organization the structural support to achieve its goals and objectives, and maximizing performance, through resource allocation and control. Recommendations were then made that all organization must prepare budget and put in place budget control since it has a great impact on organization performance. Also budget control should be made mechanism for resource and control and it should be linked at all times to overall corporate strategies and goals.
International Journal of All Research Education and Scientific Methods (IJARESM), 2023
Right from the beginning capital Market attract every person as it has become common to see car o... more Right from the beginning capital Market attract every person as it has become common to see car on road every day. The market for long-term securities like bonds, equity stocks and preferred stocks is divided into primary market and secondary market. The primary market deals with the new issues of securities. Outstanding securities are traded in the secondary market, which is commonly known as stock market or stock exchange. In the secondary market, the investors can sell and buy securities. Stock markets predominantly deal in the equity shares. Debt instruments like bonds and debentures are also traded in the stock market. Well-regulated and active stock market promotes capital formation. Growth of the primary market depends on the secondary market. The health of the economy is reflected by the growth of the stock market.
International Journal of Innovative Science and Research Technology, 2023
Money is traded as securities in the financial market, which could be obtained through various in... more Money is traded as securities in the financial market, which could be obtained through various instruments, while following various rules and regulations. Those are implemented by government agencies and other organization of the world. Financial markets are mainly of two type’s money market and capital market. Without any doubt there is quite an impact of financial market in the Indian economy. Economic growth is measured by GDP of the country. Hence in this study we will try to describe the role of financial market in economic growth of India by studying relation between financial markets and GDP.
International Journal of Multidisciplinary Educational Research, 2023
Thanks to rapid advances in factual and conversational technology, many activities in our daily l... more Thanks to rapid advances in factual and conversational technology, many activities in our daily lives have merged online and
become more flexible and efficient. The increase in the number of online users has enabled the principle of the virtual world and
created a whole new business phenomenon, cryptocurrency, to facilitate economic activities including purchases, promotions, and
transactions. Cryptocurrencies represent valuable and intangible objects that can be spent electronically in unique packages and
networks, including online social networks, online social video games, digital worlds and peer-to-peer networks. In recent years, the
use of digital currency has seen tremendous growth in many unique systems. This article examines consumer expectations for the
future of cryptocurrencies. It also examines user confidence in cryptocurrency trading at a time when the use of such digital cash is not
always fully managed and controlled. The mainstream opinion aims to assess the status and impact of Bitcoin. Since India is in the age
of technology, tech Indians communicate, invest and own Bitcoin. This article is the result of an exploratory study on the function of
Bitcoin and its future in the Indian economy.
International Journal of Innovative Science and Research Technology, 2023
Tourism is characterized as an interfering and synthetic industry due to the variety of activitie... more Tourism is characterized as an interfering and synthetic industry due to the variety of activities that relate to and connect with other sectors of the economy. Promoting Romania as a tourist destination and increasing the number of tourists in the context is a goal that can be achieved by implementing fiscal policies aimed at increasing economic competitiveness to attract investors and entrepreneurs in the tourism and hospitality sector along with legislative improvements, funding plays an important role in stimulating and developing small business and supporting the business environment. The variety of activities included in the content of the tourism industry provides complexity.
Heritage tourism is one of the major areas as compared to any other form of tourism. Heritage foc... more Heritage tourism is one of the major areas as compared to any other form of tourism. Heritage focuses on tourist destinations, natural and cultural values and goes beyond a simple interest in the past. Heritage Tourism boasts a wide variety of landscapes and settings; it explores the cultural and natural attractions of the people and highlighting the natural physical beauty, urban or industrial development. Heritage destination like Baghelkhand is a very rich in cultural heritage and has contributed towards its past. The Madhavgarh Fort of Satna is currently facing many challenges, but at the same times the scope for more opportunities. Every tourist has visiting this fort and to understand the social, cultural life as well as the advancement in material and technology of that era. A proper model should be adopted by the MPSTDC for the preservation and protection of this fort as it can be a major attraction not only of the district but also of the entire Baghelkhand region which can help in keeping the Satna district among the most favorable tourism sites. This research paper tries to highlights different aspects related to the history of monument and for the conservation of Madhavgarh Fort and also focuses on the development of heritage tourism which can achieve it.
INTERNATIONAL JOURNAL OF INNOVATIVE RESEARCH IN TECHNOLOGY, 2022
Indian economy is the witness for accelerating the growth in very short span of time. Tax in form... more Indian economy is the witness for accelerating the growth in very short span of time. Tax in form of direct and indirect is the major source of income to the government. Chairman of 13th Finance Commission Dr.Vijay Kelkar has suggested to have a rational, scientific and modern taxation system in tune with developed nations form the base behind the introduction of Goods and Service Tax (GST) in India. Tax structure is planned and implemented in such a way that it leads to the development of country. A Taxation Structure which facilitates easy of doing business and having no chance for tax evasion brings prosperity to a country’s economy. The Good and services tax (GST) is the principal and extensive indirect tax reform since 1947. Replacement of exiting taxes like value-added tax, excise duty, service tax and sales tax is the main idea of GST. It will be imposed on manufacture sale and consumption of goods and services. GST is expected to effect of the existing tax structure and result in uniting the country economically. The GST based taxation system brings more transparency in taxation system and increases GDP rate from 1% to 2% and reduces tax theft and corruption in country. The paper highlighted the background of the taxation system, the GST concept along with significant working, comparison of Indian GST taxation system rates with other world economies, and also presented in-depth coverage regarding advantages to various sectors of the Indian economy after levising GST and outlined some challenges of GST implementation.
This paper has highlighted on the background, objectives of the proposed GST and the impact of GST in different areas of Make in India and Indian Economy. The paper further focused on various benefits and opportunities of GST. Finally, the paper examines and draws out a certain conclusion.
International Journal Of Science Technology & Management, 2022
The marketing strategies are designed or tailored sometimes to bring up customer consumption. To ... more The marketing strategies are designed or tailored sometimes to bring up customer consumption. To earn the consumers' patronage, in turn, and attempt to surpass the value additions made by competition. The retained consumer's brand association ensures growth of the firm, for the reason the companies put optimized resources to position or reposition their brand or the specialized product in the market. Milk/ product brands like Sanchi, Amul, Saurabh, Khajuraho and Patanjali in Madhya Pradesh have been indulged into controlling orientation of consumers under the influence of various psycho-demographic factors that govern their consumption cycle. The study with a convenience sample of 185 customers has aimed to identify these factors for brand Sanchi in Bhopal to check with consumers about their brand loyalty, perception and patronage towards Sanchi. Result show that despite loyalty of customers towards Sanchi, they may switch to another brand, if made available for complete satisfaction after consumption.
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Papers by Anurag Singh Parihar
After that, they will be discussed and approved in Lok Sabha. After the Lok Sabha approved the proposal, an appropriate bill was proposed and passed authorizing spending from the Union Fund of India. This document includes a brief review of the Union Budget for 2023-24 and an assessment of the allocations to 15 departments (72% of the Union Budget). This includes identifying key spending trends, the various programs used, and key business issues.
The Federal Budget 2023-24 was set by the Minister of Finance, Ms. Nirmala Sitharaman, on February 1, 2023. He suggested spending Rs 4,503,097 for the current financial year. Revenue expenditure of total expenditure is estimated at Rs 3,502,136 (a 1.2% increase from the revised estimate for 2022-23).Interest is 41% of income. The expenditure is
expected to be Rs 1,000,961, an increase of 37.4 percent over the revised forecast for 2022-23. The increase in capital expenditures is due to capital loans to the states and higher expenditures on transportation. The revenue target for 2023-24 is 2.9% of GDP, this is lower than the income revision of 4.1% in 2022-23. The 2023-24 fiscal target is 5.9 percent of GDP from a revised 6.4 percent deficit in 2022-23.
It also set out the measure of performance on the organizational and determined the inhibiting factors that affect the use of budgetary controls. In this project, International Breweries was chosen as a case study. The objective was to evaluate the impact of budgeting control in organizations performance, evaluate factors inhibiting effective budgetary control in an organization among others. Data used for the research was collected through well-structured questionnaire using simple random sampling for selecting respondents. Analysis of data was done using frequency percentage and chi-square. Findings from this study revealed that budgets and budgetary controls are factors that can influence the performance of an organization, as they have a very mutual relationship. Concerning how budgets are linked to performance, budgets and budgetary controls mainly form and give every organization the structural support to achieve its goals and objectives, and maximizing performance, through resource allocation and control. Recommendations were then made that all organization must prepare budget and put in place budget control since it has a great impact on organization performance. Also budget control should be made mechanism for resource and control and it should be linked at all times to overall corporate strategies and goals.
become more flexible and efficient. The increase in the number of online users has enabled the principle of the virtual world and
created a whole new business phenomenon, cryptocurrency, to facilitate economic activities including purchases, promotions, and
transactions. Cryptocurrencies represent valuable and intangible objects that can be spent electronically in unique packages and
networks, including online social networks, online social video games, digital worlds and peer-to-peer networks. In recent years, the
use of digital currency has seen tremendous growth in many unique systems. This article examines consumer expectations for the
future of cryptocurrencies. It also examines user confidence in cryptocurrency trading at a time when the use of such digital cash is not
always fully managed and controlled. The mainstream opinion aims to assess the status and impact of Bitcoin. Since India is in the age
of technology, tech Indians communicate, invest and own Bitcoin. This article is the result of an exploratory study on the function of
Bitcoin and its future in the Indian economy.
This paper has highlighted on the background, objectives of the proposed GST and the impact of GST in different areas of Make in India and Indian Economy. The paper further focused on various benefits and opportunities of GST. Finally, the paper examines and draws out a certain conclusion.
After that, they will be discussed and approved in Lok Sabha. After the Lok Sabha approved the proposal, an appropriate bill was proposed and passed authorizing spending from the Union Fund of India. This document includes a brief review of the Union Budget for 2023-24 and an assessment of the allocations to 15 departments (72% of the Union Budget). This includes identifying key spending trends, the various programs used, and key business issues.
The Federal Budget 2023-24 was set by the Minister of Finance, Ms. Nirmala Sitharaman, on February 1, 2023. He suggested spending Rs 4,503,097 for the current financial year. Revenue expenditure of total expenditure is estimated at Rs 3,502,136 (a 1.2% increase from the revised estimate for 2022-23).Interest is 41% of income. The expenditure is
expected to be Rs 1,000,961, an increase of 37.4 percent over the revised forecast for 2022-23. The increase in capital expenditures is due to capital loans to the states and higher expenditures on transportation. The revenue target for 2023-24 is 2.9% of GDP, this is lower than the income revision of 4.1% in 2022-23. The 2023-24 fiscal target is 5.9 percent of GDP from a revised 6.4 percent deficit in 2022-23.
It also set out the measure of performance on the organizational and determined the inhibiting factors that affect the use of budgetary controls. In this project, International Breweries was chosen as a case study. The objective was to evaluate the impact of budgeting control in organizations performance, evaluate factors inhibiting effective budgetary control in an organization among others. Data used for the research was collected through well-structured questionnaire using simple random sampling for selecting respondents. Analysis of data was done using frequency percentage and chi-square. Findings from this study revealed that budgets and budgetary controls are factors that can influence the performance of an organization, as they have a very mutual relationship. Concerning how budgets are linked to performance, budgets and budgetary controls mainly form and give every organization the structural support to achieve its goals and objectives, and maximizing performance, through resource allocation and control. Recommendations were then made that all organization must prepare budget and put in place budget control since it has a great impact on organization performance. Also budget control should be made mechanism for resource and control and it should be linked at all times to overall corporate strategies and goals.
become more flexible and efficient. The increase in the number of online users has enabled the principle of the virtual world and
created a whole new business phenomenon, cryptocurrency, to facilitate economic activities including purchases, promotions, and
transactions. Cryptocurrencies represent valuable and intangible objects that can be spent electronically in unique packages and
networks, including online social networks, online social video games, digital worlds and peer-to-peer networks. In recent years, the
use of digital currency has seen tremendous growth in many unique systems. This article examines consumer expectations for the
future of cryptocurrencies. It also examines user confidence in cryptocurrency trading at a time when the use of such digital cash is not
always fully managed and controlled. The mainstream opinion aims to assess the status and impact of Bitcoin. Since India is in the age
of technology, tech Indians communicate, invest and own Bitcoin. This article is the result of an exploratory study on the function of
Bitcoin and its future in the Indian economy.
This paper has highlighted on the background, objectives of the proposed GST and the impact of GST in different areas of Make in India and Indian Economy. The paper further focused on various benefits and opportunities of GST. Finally, the paper examines and draws out a certain conclusion.