Author

D. Chavda

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Review Open access Aug 2026

Strengthening Digital Financial Security Among Salaried Women: A Conceptual Framework for Safe Financial Practices

Background of study: India's rapidly expanding digital financial ecosystem, including UPI, internet banking, mobile banking, and digital wallets, has significantly improved financial inclusion and transaction convenience. However, the increasing use of digital financial services has also exposed salaried women to cyber...

H. Suva, D. Chavda · International Journal of Sus... · 0 citations

Review Open access Aug 2026

Digitalisation, Artificial Intelligence, and Corporate Tax Compliance in Emerging Economies: The Moderating Roles of Institutional Quality and Taxpayer Trust

Tax compliance remains a major challenge in emerging economies due to institutional weaknesses, limited administrative capacity, and low taxpayer trust. This study examines how the digitalisation of tax administration and the adoption of artificial intelligence (AI) tools influence corporate tax compliance behaviour. D...

H. Suva, D. Chavda · International Journal of Bus... · 0 citations