2 items

  1. Bridging the Digital Divide: Infrastructure, Access and Digital Literacy in India

    Niraimathi, S.

    2026Conference PaperConference PapersOpen access

    The digital divide remains one of the most significant barriers to inclusive and sustainable development in contemporary India. While the country has made substantial progress in expanding digital infrastructure and promoting digital governance under…

  2. Digital Access and Regulatory Compliance Pressures on Small Taxpayers: A Case from Pollachi

    Chidambara Selvi, S.; Swathi, P.

    2026Conference PaperConference PapersOpen access

    Digital transformation in tax administration has reshaped compliance systems across India, introducing online filing, e-invoicing, and real-time reporting under the Goods and Services Tax Network framework. While these reforms aim to enhance transparency and…

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