CONFERENCE SUB-THEMES
The conference will be organized around the following interconnected sub-themes, each addressing specific research questions and policy dimensions:
Sub-Theme 1
Evolution of Tax Structure and Fiscal Federalism in India
- How has GST reformed India’s federal tax structure compared to the pre-GST regime?
- What are the fiscal federalism implications of GST for centre-state revenue distribution?
- How do next-generation reforms address revenue sustainability and fiscal resilience?
- What lessons can emerging economies learn from India’s GST experience?
Sub-Theme 2
Consumer Behavior, Consumption Patterns, and Market Integration
- How have GST reforms influenced consumer spending patterns across different income groups?
- What are the implications of simplified tax rates for the consumption of essential versus luxury goods?
- How have consumption patterns shifted in rural versus urban areas post-GST?
- What role does digitalization play in shaping consumer behavior under the reformed GST?
Sub-Theme 3
Impact on MSMEs, Start-ups, and Entrepreneurship
- How have GST reforms improved ease of doing business for MSMEs and start-ups?
- What are the compliance burden and cost implications of GST for enterprises of different scales?
- How can further GST reforms promote entrepreneurship and innovation?
- What evidence exists on employment creation through MSME growth post-GST?
Sub-Theme 4
Rural and Urban Livelihoods, Employment, and Social Protection
- What is the impact of GST reforms on employment in the formal and informal sectors?
- How do GST reforms affect rural livelihood activities and agricultural value chains?
- What are the social protection implications of increased formalization due to GST?
- How can GST design promote inclusive growth and reduce spatial inequality?
Sub-Theme 5
Legal, Regulatory, and Judicial Perspectives on GST
- What are the legal frameworks governing GST implementation and compliance?
- How have courts interpreted and adjudicated GST-related disputes?
- What institutional strengthening is required for effective GST administration?
- What are emerging legal challenges in implementing next-generation GST reforms?
Sub-Theme 6
Regional Dimensions, Local Industries, and Revenue Implications
- How do GST reforms impact regional economic disparities and development trajectories?
- What are the revenue implications of GST for different states and union territories?
- How do GST reforms affect state-specific industries and comparative advantages?
- What regional policy adaptations are necessary for equitable implementation?
Sub-Theme 7
Sectoral Analysis - Growth Potential and Competitiveness
- How do GST reforms enhance competitiveness in agriculture, manufacturing, and services sectors?
- What is the impact of tax rationalization on E-commerce, insurance, and healthcare sectors?
- How do GST reforms affect real estate, tourism, and hospitality industries?
- What sectoral policies can maximize GST’s transformative potential?
Sub-Theme 8
Digitalization, Compliance, and Ease of Doing Business
- How do technological innovations enhance GST compliance and tax administration?
- What is the impact of digitalization on informal economy formalization?
- How can GST systems be simplified through technology integration?
- What are best practices in using AI, blockchain, and data analytics for GST administration?
Sub-Theme 9
Socio-Cultural Impact and Welfare Dimensions
- How do GST reforms affect household welfare and living standards?
- What are the cultural and social dimensions of tax system reforms?
- How can GST be designed to promote social inclusion and equity?
- What role can social protection systems play in mitigating adverse impacts?
Sub-Theme 10
Revenue and Fiscal Policy Implications
- What are the revenue implications of next-generation GST reforms?
- How do GST reforms contribute to fiscal sustainability and macro-economic stability?
- What fiscal policies complement and enhance GST effectiveness?
- How can governments optimize revenue while maintaining growth objectives?
0
Jan 2026
Abstract Submission Deadline
0
Jan 2026
Call for full Paper Submission
0
Feb 2026
Full Paper Submission Deadline
0
Feb 2026
Acceptance Intimation
0
Mar 2026
Registration Last Date