Goods and service tax is taking india by the storm

2017 ◽  
Vol 7 (2) ◽  
pp. 324-329
Author(s):  
PRAKASH S ◽  
MURALIDHARAN J
Keyword(s):  
Tax Evasion ◽  
Criminal Activity ◽  
Retail Outlet ◽  
Final Destination ◽  
Poor Families ◽  
Retail Outlets ◽  
The Rich

France was the first country to implement GST to reduce tax- evasion. Europeancountries have one rate of GST as they do not have poor families, unlike in India, wherefamilies cannot be burdened with the same tax as the rich. All credits will be online and somepenalties are like criminal activity. So it is threatening for the small businessman who is nowfree from Taxes. GST will be levied only at the final destination of consumption based onVAT principle and not at various points (from manufacturing to retail outlets). .Presently, atax is levied on when a finished product moves out from a factory, which is paid by themanufacturer, and it is again levied at the retail outlet when sold.

Political Economy of Anti-Refugee in Turkey and Cyber-Racism

2021 ◽  
pp. 1193-1212
Author(s):  
Özge Cengiz ◽  
Can Cengiz
Keyword(s):  
Political Economy ◽  
Thematic Analysis ◽  
Tax Evasion ◽  
Syrian Refugees ◽  
Unskilled Labor ◽  
Health Food ◽  
Male Population ◽  
Economic Fundamentals ◽  
Food Education ◽  
The Rich

In this study, the economic fundamentals of cyber racist rhetoric against the Syrian refugees in Turkey has been examined through the #suriyelilerdefolsun hashtag on Twitter platforms via thematic analysis. According to the findings, state aid, the Syrian refugees as the cause of the economic crisis, and the reaction the “rich” Syrians themes come to forefront. The cause of economic problems in Turkey are linked to the presence of Syrian refugees. The main reasons for the reaction can be listed as: health, food, education and salary assistance of the state for refugees; aid by race characteristics, cheap labor, Syrian employer, tax evasion, unskilled labor, insufficient housing / rent increase, inflaition increase, distinction of needs, and luxury. As a result, it can be said that the young Syrian male population became the target of the reaction in cyber racist discourses.

scholarly journals Fresh Produce Retail Price Comparisons in Trinidad and Tobago

2018 ◽  
Vol 12 (1-2) ◽  
pp. 29-34
Author(s):  
C. W. Ardon Iton ◽  
Govind Seepersad
Keyword(s):  
Trinidad And Tobago ◽  
Fresh Produce ◽  
Jel Classification ◽  
Farmers Markets ◽  
Purchase Decisions ◽  
Retail Outlet ◽  
Public Markets ◽  
Grocery Retailing ◽  
Retail Outlets ◽  
Price Comparisons

As the competitive landscape of the food and grocery retailing sector in Trinidad and Tobago is being transformed and consumers are separated from producers, shoppers are more reliant on price/quality cues in making their purchase decisions. The purpose of this study is to identify the retail outlet with the lowest and or highest price for a selected number of fresh produce items, in an effort to direct shoppers to relatively cheap nutritious sources of fresh produce. ANOVA and the Games-Howell test were the analytical procedures used. The ANOVA results indicated that there is statistical difference for all the items at the different retail outlets – farmers’ markets, roadside markets, public markets and supermarkets. The Games-Howell results obtained indicated that the supermarket mean prices were the highest for all items. Shoppers who purchased pineapple at the farmer’s market instead of the supermarket in 2016 could have potentially achieved the greatest savings of $6.52/kg. JEL Classification: C12, Q13, M31

scholarly journals ANALISIS PENGARUH VISUAL MERCHANDISING PADA PERILAKU IMPULSE BUYING: STUDI MEREK H&M

2019 ◽  
Vol 6 (1) ◽  
pp. 43-57
Author(s):  
Adrian Achyar ◽  
Andrea Rahardiana
Keyword(s):  
Impulse Buying ◽  
Retail Outlet ◽  
Buying Behavior ◽  
Retail Outlets ◽  
Fashion Retail ◽  
Visual Merchandising ◽  
The Impact

This article aims to investigate the impact of visual merchandising on impulse buying behavior; case study on fashion retail outlet : H&M Grand Indonesia, Central Jakarta. Our respondents in this study are H&M consumers in this outlet who had experience in carrying out unplanned purchase transactions on products at H & M Grand Indonesia outlets in the last two months. The number of our respondents are 120 people. We process our ada using SPPS and Lisrel. The results show that the window display, in-store form, floor merchandising, and promotional signage have an effect on the behavior of impulse buying at the fashion retail outlets H & M Grand Indonesia Jakarta Pusat   Penelitian ini bertujuan untuk mengetahui Pengaruh Visual Merchandising PadaPerilaku Impulse Buying: Studi Kasus Pada Gerai Ritel Fashion H&M Grand Indonesia Jakarta Pusat. Responden dalam penelitian ini adalah para konsumen H&M Grand Indonesia Jakarta Pusat yang memiliki pengalaman melakukan transaksi pembelian tidak terencana terhadap produk di gerai H&M Grand Indonesia dalam kurun waktu dua bulan terakhir sebanyak 120 responden. Desain penelitian ini adalah penelitian kuantitatif. Data penelitian ini diolah dengan perangkat lunak SPSS dan Lisrel. Hasil penelitian menunjukkan bahwa window display, in-store form, floor merchandising, dan promotional signage berpengaruh terhadap perilaku impulse buying di gerai ritel fashion H&M Grand Indonesia Jakarta Pusat.

scholarly journals Diversification of Customer Shopping Styles as a Result of Changes in the Weekly Work Schedules of Retail Outlets

2020 ◽  
Vol 36 (2) ◽  
pp. 45-60
Author(s):  
Piotr Cyrek
Keyword(s):  
Descriptive Analysis ◽  
Statistical Test ◽  
Retail Outlet ◽  
Chi Square ◽  
Food Items ◽  
Retail Outlets ◽  
Before And After ◽  
The Individual ◽  
Number Of Customers ◽  
Weekly Work

AbstractThe article presents the results of three studies conducted by the author concerning the preferences of retail outlet customers with regard to the days of the week on which they most frequently purchase general food and non-food merchandise. This issue has become relevant within the context of the enactment of the Act of 10 January 2018 on limiting trade on Sundays, holidays and certain other days. Previous customer shopping styles as regards weekly shopping schedules must have changed. The aim of the article is to identify consumers’ habits and their changes concerning the weekly shopping schedules before and after the Act implementation. The results are based on direct surveys conducted in 2014, 2016 and 2018 among customers in Podkarpackie Province. A descriptive analysis of the results is supported by the statistical test chi square usage. It may be concluded that both in relation to food and non-food merchandise, the implementation of the Act resulted in a decrease in the number of customers engaging in shopping on Sundays. In the case of food items, the shopping activity moved to Mondays and Tuesdays of the following week, the purpose being to resupply. No increase was identified in the number of customers purchasing food on Fridays or Saturdays preceding non-trading Sundays. The opposite was true for non-food merchandise, where non-trading Sundays resulted primarily in increased sales on Saturdays, with minor increases on Mondays, Tuesdays and Wednesdays as well. The differences in weekly shopping schedules observed between every edition of the study also proved to be more significant than those identified in the individual respondent classification groups used for the purpose of the article.

scholarly journals PENGARUH DISPLAY PRODUK PADA KEPUTUSAN PEMBELIAN KONSUMEN

2012 ◽  
Vol 3 (2) ◽  
pp. 875
Author(s):  
Ina Melati
Keyword(s):  
Marketing Strategy ◽  
Product Design ◽  
Retail Outlet ◽  
Good Product ◽  
Retail Outlets

Most of ritel outlet recently using product display as a one of their best marketing strategy, the reason is quiet easy to be understood, since consumers are too easy to be teased by those kind of beautiful product display that is being displayed by the retail outlet. The good retail outlets are trying their best to design and make the very good product display, so they can attract more consumers and make them not thinking twice to visit their store and purchase lots of thing. Clearly seeing that an attractive product design is able to influence a consumer to make a buying decision. 

Attributes and retail format preference for branded pulses

2014 ◽  
Vol 3 (2) ◽  
pp. 190-208
Author(s):  
Geetha M. ◽  
Gitanjali Naidu
Keyword(s):  
Emerging Markets ◽  
Design Methodology ◽  
Retail Stores ◽  
Retail Outlet ◽  
High Quality ◽  
Content Type ◽  
Retail Outlets ◽  
Retail Format ◽  
A Company ◽  
Practical Implications

Purpose – The purpose of this paper is to analyze the attribute preferences of buyers of branded pulses and to study the differences in preferences between consumers who purchase from traditional retail stores and those who purchase from modern retail stores. Design/methodology/approach – A total of 300 respondents (150 respondents from traditional and 150 respondents from modern retail outlet) participated in the study. Conjoint analysis was used to assess the consumers’ attribute preferences for branded pulses. Findings – For both traditional and modern retail outlets, profile with highest utility was the profile with established brand, low price, high quality and normal packaging. Research limitations/implications – Shoppers of traditional and modern retail outlets have similar attribute preferences for branded pulses. Hence, it can be concluded that the purchase point makes no difference in consumer attribute preferences. Practical implications – Results indicate that in both traditional and modern retail outlet customers prefer the same profile of attributes. Two important attributes determining their purchase are also the same. Hence a company entering into the sale of branded pulses will have to focus on these two important attributes irrespective of the purchase point. Originality/value – The topic is relatively less researched in emerging markets especially where both branded pulses and organized retail are in their nascent stages.

Parallelae Vitae: Antiquities Smuggling and Hidden Incomes in Greece

2020 ◽  
Vol 27 (3) ◽  
pp. 417-436
Author(s):  
Konstantinos-Orfeas Sotiriou
Keyword(s):  
Tax Evasion ◽  
Criminal Activity ◽  
The Self ◽  
The Other ◽  
Delinquent Behaviour ◽  
Economic Phenomenon ◽  
Income Hiding

AbstractNowadays, the antiquities-smuggling phenomenon seems more complicated than many researchers thought before. Antiquity looting is delinquent behaviour and a criminal activity. Hence, it is closely connected to many of the other problems that Greece is currently facing. This article tries to set the smuggling problem in a wider frame. More specifically, many researchers have pointed to the long-term inability of Greece’s tax services to detect income hiding. This has led to increased tax evasion and a shadow economic phenomenon. Moreover, researchers and institutions have made the conclusion that self-employed persons / freelancers in Greece have an increased capability for income hiding, irrespective of the origin of the money. A thorough examination of the occupations of 497 arrested people in Greece revealed that, indeed, the majority of them fall in the self-employed/freelance category. The results of this article are based on the 291 official arrests that took place from 1999 to 2015.

scholarly journals Winning the War of the World

2014 ◽  
Vol 9 (1) ◽  
Author(s):  
John McMurtry
Keyword(s):  
Public Relations ◽  
Tax Evasion ◽  
Food System ◽  
Rapid Decline ◽  
Contagious Diseases ◽  
The World ◽  
The Rich ◽  
Large Animals ◽  
Global Financial System ◽  
Global Food

The global corporate experiment has failed. Existence on earth is in rapid decline on every level of life organization. The air, soil and water cumulatively degrade and disappear; the climates and oceans destabilize without connection; species become extinct at a spasm rate across continents; pollution cycles and volumes rise endangering life systems on all planes in synergistic despoliation; the world’s forests, meadows and fisheries are cumulatively destroyed by the profit drivers of globalization; food pollinators, songbirds, coral reefs and large animals crash in unconnected response; public sectors and services are defunded and privatized as tax evasion by the rich multiplies; the global food system produces more and more disabling junk and wastes; non-contagious diseases multiply to the world’s biggest killer; the global financial system issues money out of control while collapsing in productive investment; the vocational future of the next generations is erased across the world; official lies and corruption are normalized as public relations. All the trends are one-way, degenerate, and undeniable.

scholarly journals Current State of Research on the Interaction of Theory on Tax Evasion and the Developments in the Field of Digital Tax Administration

2021 ◽  
Vol 1 (1) ◽  
pp. 95-110
Author(s):  
Tina Krieger
Keyword(s):  
Tax Evasion ◽  
Research Question ◽  
Tax Compliance ◽  
Fundamental Principle ◽  
Tax Administration ◽  
Starting Point ◽  
The Rich ◽  
State Of Research ◽  
The One ◽  
The Impact

Fairness in the sense of tax equality is a fundamental principle in modern tax systems, which needs to be protected for various reasons. This has become challenging for tax administrations – particularly in the digital age. On the one hand, digitalisation entails the danger of tax evasion and avoidance, but if used properly by the tax authorities, it may as well be a chance for more tax transparency. By surveying the existing literature on tax compliance in the context of digitalisation, this paper represents a first attempt to merge the rich research already done on the theory of tax evasion with the insights gained from the digitalisation efforts of tax administrations. The objective of this paper is to provide a solid starting point for further research in the area of digitalisation and fair taxation, addressing the research question: “How can digitalisation of the tax administrations contribute to fair taxation?” From the literature research, it became clear that there is no publication of a theoretical nature that systematically deals with the impact of the digitalisation of the tax administration on the objectives of fair taxation. However, our research revealed numerous literary references that provide a valuable starting point to unite the research streams and bridge the research gap identified.

scholarly journals Assessing the effect of the COVID-19 pandemic on the government revenues: a study on individual taxpayers of Bangladesh

2020 ◽  
pp. 154-159
Author(s):  
M. R Islam ◽  
S Suraiya ◽  
N. M Zayed ◽  
K. B. M. R Hasan ◽  
M. S Bipasha ◽  
...  
Keyword(s):  
Tax Evasion ◽  
Research Result ◽  
Sampling Technique ◽  
Mean Value ◽  
Government Revenue ◽  
Tax Collection ◽  
Revenue Collection ◽  
Regressive Tax ◽  
The Rich ◽  
The Government

Purpose. The purpose of the study includes analyzing the effects of the Coronavirus pandemic on the taxpaying ability of individual taxpayers of Bangladesh and its subsequent impact on the government revenue collection; analyzing the factors related to the taxpaying ability like the situation of their employer, regularity of payment and so on; suggestions to the policy makers. Methodology. In this study purposive random sampling technique was followed to choose the respondents. The sample of the research includes the individuals who are within the tax net and have to pay income tax to the government. 128 respondents participated in the survey spontaneously. Mean value, standard deviation and related statistical tools were used for analyzing the data in the research. SPSS software was used for analyzing and interpreting the research result. Statistical tables were used to display the outcome. Findings. The major findings of the study suggest that 65.6% of the respondents said that their official activities have been affected much while other 25% claimed that their activities have become moderately affected due to the COVID-19 pandemic. Income of 40.6% of the respondents has already been much affected and income of 32.8% of the respondents has been moderately affected. The study warns that due to the detrimental effects of the COVID-19 pandemic on the income level, the governments tax collection may fall. Originality. The study concludes that the adverse effects of the COVID-19 pandemic will negatively affect the government revenue collection and to tackle this situation a less regressive tax system is suggested which will allow shifting tax liability to the rich taxpayers. The study emphases the implementation of the existing tax laws so that tax evasion is minimized. Practical value. The study has recommended some specific recommendations that may help the respective authority in tackling the ongoing coronavirus pandemic. The study suggested making some necessary adjustments in the public expenditure to reduce the pressure on tax collection. It might be beneficial to the government to manage the COVID-19 pandemic if the recommendations of the study are taken into consideration.

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