Transforming information security governance in India (A SAP-LAP based case study of security, IT policy and e-governance)

Goods and Services Tax (GST) Implementation in India: A SAP-LAP-Twitter Analytic Perspective

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.

Accessibility analysis using WCAG 2.1: evidence from Indian e-government websites

E-government is a global phenomenon. Many governments throughout the world are using e-government websites to deliver government services to their stakeholders. Consequently, it is now quite crucial for the governments to make sure that e-government websites must be accessible to all stakeholders regardless of their visual, cognitive, and hearing ability. However, many prior studies have shown that most of the e-government websites in different countries do not meet the accessibility guidelines prescribed in the Web Content Accessibility Guidelines (WCAG) of the World Wide Web Consortium (W3C). In this article, we present the evaluation of the accessibility of Indian e-government websites using a sample of 65 websites of various ministries based on the WCAG 2.1 standard. We found that the majority of e-government websites do not meet Level A conformance with WCAG 2.1. Our findings suggest that designers and developers of e-government websites should pay due attention to the accessibility features during the design and development of these websites to achieve universal accessibility.