This study undertakes a comparative examination of ancient Indian taxation philosophy, as articulated in classical texts such as the Arthashastra and Manusmriti, and the contemporary Indian tax system shaped by constitutional mandates and reforms such as the Goods and Services Ta...
Open access
Research Article10.9734/jemt/2026/v32i21396
In the present era of data-driven decision-making, businesses across the globe are increasingly adopting technologies and systems to gain competitive advantages. Research indicates that more than 90% of organizations, regardless of size, rely on data analytics and business intell...
Open access
Research Article10.9734/ajess/2025/v51i102474
The convergence of Artificial Intelligence (AI) and data analytics is revolutionizing traditional business strategy by enabling predictive intelligence, accelerated decision-making, and agile responses to dynamic market conditions. This paper investigates the pivotal role of AI-p...
Open access
Research Article10.9734/jemt/2025/v31i81332