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Impact of GST on motor and pump exports in India 商品及服务税对印度电机和泵出口的影响

Business Analyst Journal Pub Date : 2022-10-20 DOI: 10.1108/baj-08-2022-0020

Raghuveer Negi, Muthusamy Arumugam, Abuzar Nomani, S. Geeta

{"title":"Impact of GST on motor and pump exports in India","authors":"Raghuveer Negi, Muthusamy Arumugam, Abuzar Nomani, S. Geeta","doi":"10.1108/baj-08-2022-0020","DOIUrl":"https://doi.org/10.1108/baj-08-2022-0020","url":null,"abstract":"PurposeThe impact of Goods and Service Tax (GST) on the motor and pump exports in the Coimbatore region is measured in this study using various parameters and scales. The data collected from exporters were used to identify the pros and cons of GST, stating their opinions on variables considered by the researchers through extensive literature on GST and exports.Design/methodology/approachThe data were collected from 220 motors and pump exporters through a field survey from the month of January to September 2021. The impacts have been measured using principal component analysis (PCA) and confirmatory factor analysis (CFA). The factor analyses and CFA will derive the positive and negative impact of GST determined through critical empirical evidence in this study. Also, the problems faced by the exporters allied to GST, which the authors could not include in the questionnaire due to certain reasons, are concisely apportioned and discussed.FindingsThe study depicts the major advantages of GST, such as harmonized system, long-run performance, reduction in logistics cost, check-post operation, bonds and ease of doing business. Also, it highlights the disadvantages of GST, such as biases in the indirect tax system, the reimbursement of duty drawback being late or pending and document filing was still a tedious job under the GST regime.Originality/valueThe unavailability of considerable literature on the impact of GST on Indian exports signifies the novelty of this research. So far, this is the first empirical attempt to measure the impact of GST on exports which is a unique and original attempt to highlight the problem that lies under the GST regime and the necessary reforms the tax structure needs in the context of Indian exports.","PeriodicalId":404341,"journal":{"name":"Business Analyst Journal","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133334961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Privacy concerns and avoidance behaviour towards data-driven online behavioural advertising 对数据驱动的在线行为广告的隐私担忧和回避行为

Business Analyst Journal Pub Date : 2022-10-20 DOI: 10.1108/baj-08-2022-0024

Shradha Jain, H. Purohit

{"title":"Privacy concerns and avoidance behaviour towards data-driven online behavioural advertising","authors":"Shradha Jain, H. Purohit","doi":"10.1108/baj-08-2022-0024","DOIUrl":"https://doi.org/10.1108/baj-08-2022-0024","url":null,"abstract":"PurposeWith the developments of the digital era and considerable developments in ICT, advertisers are leveraging data-driven forms of online advertising to target consumers individually. The present study integrates privacy concerns with the constructs from the persuasion knowledge model to investigate consumer avoidance of online behavioural advertising (OBA).Design/methodology/approachThe study employed an online survey method for data collection using a sample size of 345. Reliability and validity of the measurement scales were ensured, and hypotheses developed were tested through PLS-SEM using SMART PLS.FindingsThe results show that persuasion knowledge is a significant predictor of perceived benefits, perceived risks and privacy concerns. Also, privacy concern was found to significantly mediate persuasion knowledge-avoidance behaviour and perceived risk-avoidance behaviour. On the other hand, the perceived benefit was not found significant in influencing privacy concerns for OBA.Practical implicationsThe present study is one of the initial attempts to understand the level of knowledge Indian consumers hold about OBA and how they evaluate and respond to these data-driven forms of advertising. The current study helps advance knowledge of the field and the theories used. Future studies might look at the effect of various demographic and psychographic aspects on consumer avoidance of OBA.Originality/valueAs the country is shifting to digital, it becomes really important to understand the privacy concerns that people perceive in regard with the current advertising practices.","PeriodicalId":404341,"journal":{"name":"Business Analyst Journal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129719050","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1