Browsing by Author "Ishi Mohan"

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Goods and Services Tax (GST) Implementation in India: A SAP–LAP–Twitter Analytic Perspective
(Springer, 2022) Arun Kumar Deshmukh; Ashutosh Mohan; Ishi Mohan
In a federal structure, India's determination to much-needed fiscal reforms has been widely applauded at its face value when she relinquished her previous complex and inefficient tax regime to embrace the long-awaited Goods and Services Tax (GST). It has been a significant economic move post-independence and requires validation of facts after its introduction. The present study aims to present a general macroeconomic analysis of the extent to which the adoption of GST has improved existing tax administration and resultant general economic well-being of a democratic political economy like India in light of innovation implementation theoretical perspective. Further, the study tried to determine how the stakeholders perceived such big-bang reform even after the three years of its adoption. The study attempted to assess to what extent the adoption of GST has indeed influenced the economy in general and citizens and/or consumers in particular while using a case-based qualitative inquiry. The present research applied the situation–actor–process; learning–action–performance analysis framework for the case analysis. The facts reveal that India has observed a tremendous increase in tax base vis-à-vis revenue collection. Yet, some efforts are desired to improve the low tax to GDP ratio, skewed GST payers base, negative stakeholders’ perception of GST (revealed through Twitter sentiment analysis), and the evil of tax evasion. The other merits realized by the economy are presented as benefits to the consumers, MSMEs, improved ease of doing business ranking, and foster make-in-India and AatmanirbharBharat move by the government. © 2022, The Author(s) under exclusive licence to Global Institute of Flexible Systems Management.
Use of Artificial Intelligence-Enabled Features in the Retail Sector A Perceptual Study of Customers
(CRC Press, 2021) Ashutosh Mohan; Upnishad Mishra; Ishi Mohan
Marketers have widely accepted the use of artificial (AI) in marketing. Despite an increase in the use of AI-based tools and features by online retailers, our knowledge of these technologies’ customer perspective is far from being conclusive. The existing research in the field tends to focus mainly on the technical aspects of AI. However, there is little evidence that the researchers have tried to explore AI from the customer’s perspective. This chapter is aimed at exploring the customer perception toward AI. Different features have been identified during the study that customers find significant for them, such as voice search, personalized marketing, content automation, etc. The chapter tries to find customers’ perceptions of these AI-enabled features and determine customer satisfaction. The possible results may help the retailers identify and integrate the tools that the customer finds useful into their platform and improve the one in which they are least interested. © 2022 selection and editorial matter, Shivani Bali, Sugandha Aggarwal, Sunil Sharma; individual chapters, the contributors.