Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
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This Author published in this journals
All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Mohd Aasif Bhat
Unknown Affiliation
Economics, Econometrics & Finance

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AN EMPIRICAL ANALYSIS OF TAX REVENUE BUOYANCY IN JAMMU AND KASHMIR Mohd Aasif Bhat; Mohd Rafiq Khan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.81

Abstract

Abstract Taxation is a powerful instrument to finance the deficits of a country. Buoyancy of Tax is a degree of the sensitivity of tax incomes to economic growth. tax is said to be buoyant when revenues increase by more than one percent for a one percent rise in outputor national income (Audi, M. et. al. 2021). This paper is an attempt to examine the buoyancy of Tax revenue of J&K. The data is of time series nature covering the period from 2000- 01 to 2019-20 entirely relies on the secondary sources. The Augmented Dickey-fuller test has been used to check the unit root of the data. Ordinary least square method of regression has been used to estimate the buoyancy of tax revenue in Jammu and Kashmir. The results show that the buoyancy of all the major taxes is less than 1 except for other taxes(other taxes include many taxes).The implication is that the tax system did yield a less than 1 percent change resulting from economic activity, for every 1 percent change in GDP.
COVID PANDEMIC AND INDIAN ECONOMY; A STUDY ON TOURISM AND PHARMACEUTICAL INDUSTRY Mohd Aasif Bhat; Waseem Gani; Aejaz Ahmad Mir
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1116

Abstract

Abstract This study aims to assess the impact of the covid-19 pandemic on the Indian economy by analysing its effects on tourism and the pharmaceutical industry. The effects of covid pandemic across the sectors and in various situations of partial and complete lockdown. The paper relies on the secondary source of data related to various sectors during pandemics and explains the profit and loss of these sectors in the pandemic. The economy of India may barely figure out to have 0.5% positive growth in an optimistic like situation for the FY 2020, but also faces a negative growth rate of 3 to 7%. The manufacturing sector shrinks to 20% from 5.5%. The effects of covid-19 are severe tourism, but the pharmaceutical industry has exponentially and positively grown up.
Co-Authors Aejaz Ahmad Mir Mohd Rafiq Khan Waseem Gani