Journal of Applied Taxation and Policy
Volume 2, Issue 1 (May) 2026

Shopping Mall Culture in India: An Empirical Study on Consumer Preferences and Organized Retail Growth

G. Bhavanandan (PG & Research Departement of Commerce, Thantai Periyar Government Arts and Science College (Autonomous) Tiruchirappalli – 620023 (Affiliated to Bharathidasan University, Tiruchirappalli – 620024) , India)
S. Sudhagar (PG & Research Departement of Commerce, Thantai Periyar Government Arts and Science College (Autonomous) Tiruchirappalli – 620023 (Affiliated to Bharathidasan University, Tiruchirappalli – 620024) , India)



Article Info

Publish Date
21 May 2026

Abstract

This study examines the underlying dimensions of consumers’ shopping-mall evaluations in selected Indian urban markets. A quantitative, cross-sectional design was employed using a mall-intercept survey. Data were collected from 181 active mall shoppers through a structured questionnaire measured on a five-point Likert scale. Exploratory Factor Analysis was conducted to identify the latent dimensions represented by the observed mall-selection attributes. The Kaiser–Meyer–Olkin value of 0.782 and a significant Bartlett’s test of sphericity confirmed the suitability of the data for factor analysis. The analysis identified seven dimensions: Brand Assortment, Accessibility, Ambience, Service Quality, Entertainment Facilities, Pricing Perception, and Digital Integration. Together, these dimensions explained 68.24% of the total variance. Brand Assortment accounted for the largest proportion of variance at 21.85%, followed by Accessibility at 12.42% and Ambience at 9.43%. The remaining dimensions also formed distinct components of consumers’ evaluations, indicating that shopping malls are assessed through a combination of functional, experiential, economic, interpersonal, and technological attributes. The findings provide practical implications for tenant planning, accessibility improvement, facility management, customer service, entertainment provision, value creation, and digital-service development. However, because the study used convenience sampling and focused on selected urban malls, the findings should be interpreted as context-specific. Future studies should validate the factor structure using larger, more representative samples and confirmatory analytical methods.

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Journal Info

Abbrev

JATAP

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Tax Policy and Fiscal Development, exploring tax design, fiscal reforms, economic impacts, and comparative tax systems. Tax Administration and Compliance, including enforcement mechanisms, compliance strategies, governance practices, and behavioral perspectives. Digital Transformation in Taxation, ...