01
Original Article
Open Access
The Differential Effects of the Determinants of Household Education Expenditure in India : Quantile Regression Estimation
T. Lakshmanasamy
· pp. 8–26
DOI: 10.17010/aijer/2021/v10i1/159883
Despite substantial government expenditure on education, scholarships, and financial aid to students to provide affordable education, the household education expenditure on children is sizable and varies widely on account of gross differences in the socioeconomic, demographic, religious, and cultural factors. …
Keywords:
Household Education Expenditure, Socioeconomic Determinants, Differential Effects, Gender Bias, Quantile Regression
02
Original Article
Open Access
A Perception Study of Taxable Persons on Goods and Services Tax in the Guwahati City of Assam
Dinesh Kumar Mour, Tarak Paul
· pp. 27–40
DOI: 10.17010/aijer/2021/v10i1/159884
Goods and Services Tax (GST) implemented in India sought to formalize the Indian economy by making the market more competitive and thereby auguring economic growth. However, compliance function with regard to any system of taxation can be executed only by …
Keywords:
Goods and Services Tax, Perception, Taxable Persons, Occupation Type
03
Original Article
Open Access
A Detailed Analysis of Selected Digital Payment Systems in India
Shyam A. Kakkad, Harsh V. Jadhav
· pp. 41–58
DOI: 10.17010/aijer/2021/v10i1/155366
The world is getting digitalized in all its aspects ; so is India. The payment systems in India have also been digitalized and their use is steadily on the rise. Digital payment systems are going to drive the growth story …
Keywords:
Digital Payments, Demonetisation, Retail Payments, Payment and Settlement Systems