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Deb, Rajat
- Leadership Challenges: Role of Exemplary Leaders
Abstract Views :301 |
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Authors
Affiliations
1 Assistant Professor, Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, IN
1 Assistant Professor, Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, IN
Source
International Journal on Leadership, Vol 1, No 1 (2013), Pagination: 20-24Abstract
The success or failure of any organization can largely be attributed to its leadership. Thus, to have the appropriate kind of leadership that makes the organization sail through good and bad times is highly crucial. Leadership is all about safeguarding the interest of the organization and its people, and making a positive difference wherever they are. The test of leadership is the ability to deal with ambiguity, uncertainty and complexities. So, in today's competitive world, one needs to identify what differentiates an average leader from a great one or a great leader from an exemplary leader. This paper tries to find out the leadership challenges of today and the growing importance of exemplary leaders in the divergent sphere of the business worldKeywords
Circumstantial Leader, Growth Leader, Collaborative Leadership
References
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- Perception of Passengers about Auto Services in Agartala
Abstract Views :338 |
PDF Views:0
Authors
Affiliations
1 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, IN
1 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, IN
Source
PRIMA: Practices and Research in Marketing, Vol 5, No 1&2 (2014), Pagination: 1-11Abstract
The study examines the perception of the respondents about auto services in Agartala. It obtained primary data from 200 passengers consisting of 120 men and rest women from the selected twenty auto routes of Agartala using quota and convenient sampling technique through schedule and personal interviews. Different statistical tests like Mann-Whitney test, Pearson's Chi-square test, factor analysis like Principal Component Analysis, were performed to assess support for the hypotheses. The reliability of the questions and sample adequacy test was also carried out. The results of the data analysis reveal that most of the respondents believe that in Agartala the frequency of auto service is good but the traffic rules are lean, auto unions control the services, fix the auto fares, the passengers are exploited so far as fare and safety is concerned. Further, the study points out on the implementation of strict rules, reducing the auto unions control, fixation of fares and passengers safety on priority basis besides ethical training and mandatory dress code with identity card of the auto drivers in Agartala.Keywords
Auto Unions, Transport Department, Traffic Department, Factor Analysis, Mann-Whitney Test and Pearson's Chi-Square Test.References
- Bhat, A. (2012). The political economy of auto rickshaw fare setting in mumbai, summer research internship programme. Centre for Civil Society, CCS Working Paper No.- 68.
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- Mithelmore, S., & Rowley, J. (2013). Entrepreneurial competencies of women entrepreneurs pursuing business growth. Journal of Small Business and Enterprise Development, 3(4), 69-88.
- Mirge, T. G. (2014). A study on some issues and challenges in Indian urban transport. New Interdisciplinary National Research Journal, 3(1), 39-43.
- Puchaer, J. et. al (2005). The crisis of public transport in India: Overwhelming needs but limited resources. Journal of Public Transportation, 7(4), 1-20.
- Pallant, J. (2005). SPSS survival manual (2nd Ed.). New York, NY: McGraw-Hill.
- Singaravelu, K. (2013). Socio-economic conditions of auto-rickshaw drivers - A study with special reference to Valparai region. ZENITH International Journal of Business Economics & Management Research, 3(1), 90-96.
- Singal, B. I. (2000). Urban transport strategy for Indian cities. Urban Transport Journal, 1(1), 24-34.
- Singh, S. K. (2005). Review of urban transportation in India. Journal of Public Transportation, 8(1), 79-97.
- Tiwari, G. (2014). The role of cycle rickshaws in urban transport: Today and tomorrow. Berghahn Journals, 4(1), 83-96.
- Vasconcellos, E. A. de (2001). Urban Transport, Environment, and Equity: The Case for Developing Countries. Earthscan Publications (2nd Ed.), London.
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- An Empirical Study on Chit Fund Crisis in Tripura
Abstract Views :341 |
PDF Views:2
Authors
Affiliations
1 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, IN
1 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, IN
Source
International Journal of Business Ethics in Developing Economies, Vol 3, No 1 (2014), Pagination: 47-57Abstract
The study examines the motivating factors of the respondents for investment in chit funds, perception towards chit fund companies and strategies to properly manage chit funds of Tripura. It obtained primary data from 160 respondents from all the eight districts of the state using quota and convenient sampling technique through questionnaire and personal interviews. Different statistical tests like Mann-Whitney U test, Pearson's Chi-square test, factor analysis like Principal Component Analysis were performed to assess support for the hypotheses. The reliability of the questionnaire and sample adequacy test was also carried out.The results of data analysis reveal that exorbitant rate of interest offered by chit fund companies, lack of industrialisation, financial illiteracy and rigid banking formalities are the key motivating factors for investment. The study indicates that excessive greed, absent of Government's small investment schemes, multiregulations, political patronage, weak Chit Fund Act are the causes behind scams and frauds. The study further emphasizes on provision of CAG audit,proper coordination among regulators, inclusion of Government's nominees in the Board of Management of chit funds, exercising control in the scope of operations as well as investors' education.Keywords
Collective Investment Scheme (CIS), Chi-Square Test, Mann-Whitney U Test, Descriptive Statistics, Rotated Component Matrix.References
- Deb, R. (2013). Role of Forensic Accounting in the prevention of frauds and financial shenanigans in cooperatives. Paper presented in Three Day National Conference on Contemporary Issues of Cooperative Societies in India with Special Reference to its North East Region.Organized by Department of Commerce, Tripura Central University in collaboration with The Institute of Cost Accountants of India (ICAI).
- Dhar, S. K. (2013). An Analysis of the financial schemes to defraud people in the grab of sound investment. Journal of Indian School of Business, ICFAI.
- Field, A. (2012). Discovering statistics using SPSS. Sage Publications Ltd., New Delhi.
- Howard. S., & Jeremy. M. P. (2010). Financial shenanigans. Tata Mcgraw Hill Education Pvt. Ltd., New Delhi.
- Steven, A.W., Albrecht, C. C., Albrecht, C. O., & Zimbeman, M. (2009). Forensic accounting and fraud examination. Cengage Learning, India Edition.
- Zysman, A. (2004). Forensic Accounting Demystified, world investigators network standard practice for investigative and forensic accounting engagements. Canadian Institute of Chartered Accountants.
- Rhee, R. J. (2009). The madoff scandal, market regulatory failure and the business education of lawyers. The Journal of Corporation Law.
- Roy, R. (2012). Media and Bad Money. Changing world of finance (pp. 9-15). Kolkata: Department of Commerce, Serampore College in collaboration with ICAI
- Nielsen, R. P. (2012). Whistle-Blowing Methods for Navigating Within and Helping Reform Regulatory Institutions. Springer, 385-395.
- Mannino, L. L. (2009). 1RS Offers Reef for Investors of Fraudulent Investment Schemes. Revenue procedure, 84-90.
- Bansal, C. (2005). Corporate Governance in the Financial Organization. In C. Bansal, Corporate governance : Law practice and procedures with Case Studies (pp. 512-543). New Delhi: Taxmann Allied Services (P) Limited.
- Ferri, P. A. (2010). 'Financial fragility, the minskian triadand economic dynamics'. International Journal of Political Economy, 39(9), 70-82.
- Hudson, M. (2008). Norms and values of the various microfinance institutions. International Journal of Social Economics, 35(1/2), 35-48.
- Sen, S. (2013, May 7). Banks under Scanner for Saradha Transactions. The Times of India, Kolkata Ed., p.4.
- Eeckhout, J. A. (2010). Matching in informal financial institution. Journal of the European Economic Association, 8 (5), 947-988.
- Kapoor, M. A. (2013). Chit Funds as an Innovative Access to Finance for Low-income Households. Massachusetts: Institute for financial management and research.
- Sathye, M. A. (2007). Developing financial intelligence: an assessment of the FIUs in Australia and India. Journal of Money Laundering Control, 10(4), 391-405.
- ATM Withdrawal Restriction and Customer Retention: A Case with Students and Pensioners
Abstract Views :411 |
PDF Views:0
Authors
Rajat Deb
1,
Anirima Datta
2
Affiliations
1 Department of Commerce, Tripura Central University, West Tripura, IN
2 Future Business School, Sonarpur, Kolkata, West Bengal, IN
1 Department of Commerce, Tripura Central University, West Tripura, IN
2 Future Business School, Sonarpur, Kolkata, West Bengal, IN
Source
International Journal of Banking, Risk and Insurance, Vol 3, No 1 (2015), Pagination: 46-58Abstract
Objectives: The present study seeks to examine the perception of the graduate students and pensioners of some selected localities of Kolkata about the importance of ATMs as a branch surrogate, impact of the ceiling on withdrawals from ATMs, and the strategies to win over the capping for the customers as well as for the banks to retain them.
Participants and Data collection: It obtained primary data from 200 respondents consisting of 140 graduate students and 60 pensioners using different non-probability sampling techniques through schedule and personal interviews.
Research Methods: Different statistical tests like factor analysis, Mann Whitney U test, students't-test, regression analysis, and descriptive statistics were performed to assess support for the hypotheses. The reliability of the questions and sample adequacy test was also carried out. Through factor analysis, five major factors viz. perceptions about ATM- an avatar for banks, customers' satisfaction in ATM services, customers' repercussion on capping, financial planning for withdrawals, and strategies for customers to avoid charges and for banks to retain them were extracted.
Results: The results of the study suggest that youth prefer to use ATMs which has become indispensable and provide diversified financial services that leads tocustomers' satisfaction; but withdrawing now requires some planning as customers need to visit branches to avoid fees. To retain the customers the banks should encourage the use of more electronic cards and net banking; should not charge for withdrawing own funds, allow them to access even the non-home branch ATMs close to the their locality, should reduce the minimum average floor balance to enjoy free unlimited access of home bank ATMs and keep currency of higher denomination to reduce the number of transactions.
Keywords
ATM, RBI, Customers’ Satisfaction, Factor Analysis, Regression Analysis.- A Practical Approach towards Managing Government Funds in Tripura
Abstract Views :310 |
PDF Views:0
Authors
Affiliations
1 Department of Commerce, Tripura Central University, West Tripura, IN
1 Department of Commerce, Tripura Central University, West Tripura, IN
Source
International Journal of Business Ethics in Developing Economies, Vol 4, No 1 (2015), Pagination: 24-33Abstract
The study examines the perception of the employees working in different State Government Departments in Tripura, and of university and college students about funds management in government sector. It obtained primary data from 160 respondents consisting of 96 men and 64 women from all the eight districts of Tripura using judgement and quota sampling technique through schedule and personal interviews. Different statistical tests like Student's t-test, Pearson's Chi-square test, and factor analysis like Principal Component Analysis were performed to assess support for the hypotheses. The reliability of the questions and sample adequacy test was also carried out. Through factor analysis, four major factors viz. perceptions about the philosophy of Government accounting, perceptions about lack of financial literacy of the DDOs, perceptions about dysfunctional bureaucracy, and perceptions about slack monitoring and controlling of Governments fundswere extracted. Based on such factors,Student'st-test was carried out. PCA has been carried out in order to analyse the various components and Chi-square test was carried out to know the association of the male and female respondents' perceptions about effective funds management strategies. The results of the study suggest that DDOs lack adequate financial education, they blindly trust the cashier, and books of records are not properly maintained and updated. It also suggests that periodical training; regular updating of books of accounts, accessing net banking facility for keeping vigil and continuous internal control and audit should be initiated for efficient funds management and to prevent employees' fraud.Keywords
Funds Management, DDO, Audit Report, Factor Analysis, Student’st-Test, Pearson’s Chi-Square Test.References
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- Investors' Perceptions About Kisan Vikas Patra(KVP):Evidence from Agartala
Abstract Views :336 |
PDF Views:0
Authors
Rajat Deb
1,
Abhijit Paul
2
Affiliations
1 Department of Commerce, Tripura Central University, Suryamaninagar, Tripura (West), Tripura, IN
2 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, Tripura, IN
1 Department of Commerce, Tripura Central University, Suryamaninagar, Tripura (West), Tripura, IN
2 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, Tripura, IN
Source
Journal of Commerce and Accounting Research, Vol 4, No 2 (2015), Pagination: 27-43Abstract
The objectives of the study is to report the motivating factors of respondents for investing in Kisan Vikas Patra (hereafter, KVP), a post office saving scheme and to assess the perceptions about the strategies to make it as an efficient investment instrument. An interview schedule comprising 41 questions with personal interview has been used to collect data from a sample size of 153 respondents chosen using different non-probability sampling techniques. A protocol interview with 10 respondents followed by a pilot survey with 20 respondents is carried out to check the validity of the questions, reliability and sample adequacy test is also performed. Through Factor analysis, five major factors are extracted. Based on such factors, student's t-test is carried out. The findings indicate that a number of factors ranging from safety, liquidity, investment and maturity in cash, satisficing return, non-disclosure of sources of income and Permanent Account Number (PAN) motivate for invest in KVP. It documents that a number of issues need to be amended like allowing tax benefits, reduction in maturity tenure, rationalising KYC norms, increase in the rate of return, provision for e-certificate and e-investment etc. The study also acknowledges its few limitations.Keywords
Kisan Vikas Patra (KVP), Post Office, Survey, Factor Analysis, Student’s T-Test.References
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- Determinants of Prepaid Mobile Service Providers:Evidence from Agartala
Abstract Views :202 |
PDF Views:0
Authors
Rajat Deb
1,
Moumita Naha
1
Affiliations
1 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, Tripura, IN
1 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, Tripura, IN
Source
International Journal of Marketing and Business Communication, Vol 4, No 4 (2015), Pagination: 13-31Abstract
The study has taken twin objectives- to find the determinants of service providers and to report the problems the respondents are exposed to in accessing the prepaid mobile services in Agartala. Based on a pre-tested interview-schedule, a sample size of 183 respondents, the empirical results have indicated that the principal influencing factors in choosing a service provider include customer care&facility, network coverage, tariff plan&recharge facilities. A significant relationship has been established between the gender of the respondents and their choice of service provider. The decision for subscription is further significantly influenced by their experiences of unsatisfactory services. Policy implications are derived from the study and it acknowledges few limitations.Keywords
Prepaid Plan, Survey, Service Providers, One Sample T-Test, Regression Analysis.- Perceptions about Credit Cards
Abstract Views :217 |
PDF Views:0
Authors
Rajat Deb
1,
Shantanu Lodh
1
Affiliations
1 Department of Commerce, Tripura Central University, Tripura, IN
1 Department of Commerce, Tripura Central University, Tripura, IN
Source
Journal of Commerce and Accounting Research, Vol 5, No 4 (2016), Pagination: 18-36Abstract
The present study seeks to identify the motivating factors of the respondents for using credit cards and to report the problems they are exposed to. Based on a pre-tested interview-schedule, with a sample size of 156 respondents, the empirical results have indicated principal and secondary benefits as influencing factors; and a significant relationship has been established between the demographics, impulsive&compulsive buying, and associated problems in accessing credit cards. Policy implications are derived, future research directions have indicated and it acknowledges few limitations.Keywords
Survey, Credit Card, Inferential Statistics.- Entrepreneurship Through Marigold Cultivation: Evidence from Laxmibill Area of Tripura
Abstract Views :193 |
PDF Views:0
Authors
Rajat Deb
1,
Anich Uddin
2
Affiliations
1 Department of Commerce, Tripura Central University, West Tripura, IN
2 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, Tripura, IN
1 Department of Commerce, Tripura Central University, West Tripura, IN
2 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, Tripura, IN
Source
Journal of Entrepreneurship & Management, Vol 4, No 3 (2015), Pagination: 40-54Abstract
The objectives of the study are to assess the different motivating factors for marigold cultivation and to report the problems the respondents are exposed to. A schedule comprising 50 questions with personal interview is used to collect data from a sample size of 130 respondents chosen using different non-probability sampling techniques. Different statistical tests like Factor analysis, Maan-Whitney U test, and Chi-square test have been performed to assess support for the hypotheses. The findings document that to improve the financial status, to become self-employed, good profit margin, and availability of inputs are the prime motivating factors for cultivation. Further, paucity of capital, frequent change in weather, insufficient government support, and shortage of skilled labourers are the constraints for cultivation. The sample size is considerably low as well as sample has been selected using different non-probability sampling techniques which themselves are not flawless. The results obtained from the study have practical implications not only for existing entrepreneurs, but also for potential entrepreneurs about the motivational forces and the problems they could encounter if they commence the cultivation, and accordingly can formulate their strategies for sustainability.Keywords
Marigold, Survey, Factor Analysis, Chisquare Test, Maan-Whitney U Test.- Problems and Prospects of Doing Business in Tripura
Abstract Views :178 |
PDF Views:0
Authors
Affiliations
1 Department of Commerce, Tripura Central University, West Tripura, IN
1 Department of Commerce, Tripura Central University, West Tripura, IN
Source
Journal of Entrepreneurship & Management, Vol 3, No 3 (2014), Pagination: 13-26Abstract
The study examines the perception of the respondents while doing business in Tripura. It obtained primary data from 200 respondents consisting of 180 men and 20 women from the selected twenty areas of Tripura using quota and convenient sampling technique through schedule and personal interviews. Different statistical tests like Mann-Whitney U test, Pearson's Chi-square test, factor analysis like Principal Component Analysis, were performed to assess support for the hypotheses. The reliability of the questions and sample adequacy test was also carried out. The results of the data analysis reveal that most of the respondents believe that in Tripura to commence business, to procure funds, to take necessary permissions, to operate, and to liquidate a business is a delayed process. The findings indicate that paying bribes, lobbying and unethical practice is common in business world. The participants in the study perceive that different rules and regulations should be rationalised, e-governance and infrastructure should be improved and besides the local administration need to protect the assets of the entrepreneurs.Keywords
Entrepreneurs, Business Environment, Factor Analysis, Descriptive Statistics, Pearson’s Chi-Square Test.- Demonetisation and Beauty Parlour Business
Abstract Views :590 |
PDF Views:0
Authors
Affiliations
1 Dept. of Commerce, Tripura Central University, West Tripura, IN
1 Dept. of Commerce, Tripura Central University, West Tripura, IN
Source
Journal of Entrepreneurship & Management, Vol 6, No 3 (2017), Pagination: 17-34Abstract
The present study has attempted to assess the aftermath of demonetisation in beauty parlour business. Adopting cross-sectional study design through survey it has gathered data from randomly chosen 82 sample ladies beauty parlour owners from Tripura. Based on literature, it has formed two research hypotheses with a conceptual model to assess the impacts of demonetisation. The inferential statistics have indicated different push and pull factors along with business expertise have motivated to commence the business; demonetisation has created cash crunch which, in turn, has compelled them to switch over to digital payment system. The study has pointed out limitations, research significance, and future research directions.Keywords
Demonetisation, Survey, Cash Crunch, Digital Payment.References
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- Tax Reforms & GST:A Systematic Literature Review
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Authors
Affiliations
1 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, IN
1 Department of Commerce, Tripura Central University, Suryamaninagar, West Tripura, IN
Source
Journal of Commerce and Accounting Research, Vol 7, No 1 (2018), Pagination: 40-53Abstract
The study has reviewed the prior literature on tax reforms and GST to synthesize the research findings and to direct the future research avenues. Literature on tax reforms has attained momentum in developing countries for the last two decades and in India when it had decided to implement GST from 2017-18. Adopting the Systematic Literature Review technique by accessing the academic e-journals of selective publishers and applying a filtering process, the study has reviewed 119 sample papers published during 2002-2016 by focusing on objectives and results of those cited papers. Results have documented the tax reforms that have been executed globally with multiple objectives; it has admitted with few limitations, practice implications have pointed out and sketched the roadmap for posterior studies especially in the transition period in India when it would shortly move to GST regime.Keywords
Systematic Literature Review, Academic e-Journals, Tax Reforms, GST.- GST Perceptions
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Authors
Affiliations
1 Assistant Professor, Department of Commerce, Tripura University (A Central University), West Tripura, Tripura, IN
2 M.Com. Department of Commerce, Tripura University (A Central University), West Tripura, Tripura, IN
3 JRF Research Scholar, Department of Education, Tripura University (A Central University), West Tripura, Tripura, IN
1 Assistant Professor, Department of Commerce, Tripura University (A Central University), West Tripura, Tripura, IN
2 M.Com. Department of Commerce, Tripura University (A Central University), West Tripura, Tripura, IN
3 JRF Research Scholar, Department of Education, Tripura University (A Central University), West Tripura, Tripura, IN
Source
Journal of Commerce and Accounting Research, Vol 9, No 1 (2020), Pagination: 35-49Abstract
The Goods and Services Tax (GST), a big and much awaited bet, likely to alter the Indian economy’s landscape significantly. It has been estimated that the combined GST collection would exceed the individual collections of erstwhile excise and service tax collections which would contribute around 6 percent in GDP. The study has attempted to assess the selective stakeholders’ GST perceptions during the transition period of its rollover. It has framed two hypotheses and a conceptual model for executing the study. By adopting the cross-sectional research design and applying the survey strategy, it has gathered data from 170 sample respondents. Convenience sampling technique has been used for collecting the primary data. Reliability and validity of the tool has also been tested. Significant statistical results have indicated that the taxpayers’ attitudes and costs of compliance have probably effected the GST compliance which, in turn would curb inflations and evading the tax evasions. Limitations, practical implications and future research directions have been highlighted.Keywords
GST, Tax Compliance, Tax Evasions, Survey, Inferential Statistics.References
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- Farm Loan Waivers and Tax Payers’ Morale:A Dilemma
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Authors
Rajat Deb
1,
Arobindo Mahato
2
Affiliations
1 Assistant Professor, Department of Commerce, Tripura University, Suryamaninagar, West Tripura, Tripura, IN
2 Assistant Professor, Department of Rural Studies, Tripura University, Suryamaninagar, West Tripura, Tripura, IN
1 Assistant Professor, Department of Commerce, Tripura University, Suryamaninagar, West Tripura, Tripura, IN
2 Assistant Professor, Department of Rural Studies, Tripura University, Suryamaninagar, West Tripura, Tripura, IN
Source
International Journal of Business Ethics in Developing Economies, Vol 8, No 2 (2019), Pagination: 39-43Abstract
Pressure has been mounting on central government for announcement of farm loan waivers before the Lok Sabha election due in first half of 2019 inasmuch; three state governments of Hindi heartland viz. Rajasthan, Madhya Pradesh and Chhattisgarh in December, 2018 have announced the same for executing their pre-poll commitments. The interest rate subventions and excessive subsidized fertilizers have not so far been yielded the desired outcomes hence for viable and sustainable farming government should come out with alternative ways for supporting them rather simply banking upon blanket waivers without analyzing the associated pros and cons and impact analysis. The repetitions of such waivers in long run would likely to demotivate the taxpayers and the cases of tax evasions probably to increase in leaps and bounds, inasmuch even after seven decades of independence the Indian tax system has not been reached to such a level of full proof as well as fraud proof. The economists have categorically warned about the adverse consequences of such blanket waivers along with taxpayers reservations have been highlighted on such political gimmicks at the costs of economic growth and development; the alternative ways for addressing farmers’ plight have also been indicated.Keywords
Farm Loan Waiver, Economic Growth, Taxpayers, Informal Credit, Political Gimmick, MSP.References
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