Impact of Goods and Service Tax on MSME Sector: A Study Using Artificial Neural Network and Multivariate Analysis of Variance (Record no. 133492)

MARC details
000 -LEADER
fixed length control field 01641nas a2200241Ia 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 240802c99999999xx |||||||||||| ||und||
022 ## - INTERNATIONAL STANDARD SERIAL NUMBER
International Standard Serial Number 0019-4662
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Bhalla, Neba
9 (RLIN) 119498
245 #0 - TITLE STATEMENT
Title Impact of Goods and Service Tax on MSME Sector: A Study Using Artificial Neural Network and Multivariate Analysis of Variance
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. The Indian Economic Journal
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2024
300 ## - PHYSICAL DESCRIPTION
Extent 511-525
520 ## - SUMMARY, ETC.
Abstract Micro, small and medium enterprises (MSME) is one the vital sector of the developing economy. Changes in fiscal policy directly impact this sector the most. The present article aims to examine the impact of the recent Indian indirect system tax overhaul, that is, Goods and Service Tax (GST), on the MSME sector. We have employed multivariate analysis of variance and multi-layer perceptron neural network on the extensive data set for 60 months from April 2015 to March 2020. The empirical findings state that a significant increase has been observed in the MSMEs' export, revenue generation and gross domestic product in the post-GST era. The findings may aid the emerging economies that are planning to alter tax systems to boost the MSME sector at the international level.JEL Codes: H20, L00, B22, C01, C45
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Goods and Service Tax
9 (RLIN) 119499
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MSME
9 (RLIN) 119500
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Multi-Layer Perceptron Neural Network
9 (RLIN) 119501
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Multivariate Analysis of Variance
9 (RLIN) 119502
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Tax Reforms
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Macroeconomics
9 (RLIN) 82965
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Kaur, Inderjit
9 (RLIN) 119503
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Sharma, Rakesh Kumar
9 (RLIN) 119504
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://doi.org/10.1177/00194662241235612">https://doi.org/10.1177/00194662241235612</a>
999 ## - SYSTEM CONTROL NUMBERS (KOHA)
Koha biblionumber 133492
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Date acquired Serial Enumeration / chronology Total Checkouts Barcode Date last seen Price effective from Koha item type
        Dr VKRV Rao Library Dr VKRV Rao Library 02/08/2024 Vol. 72, No. 3   AI145 02/08/2024 02/08/2024 Article Index