Nitin Kishore Saxena

@nirmauni.ac.in

Assistant Professor
Institute of Commerce, Nirma University, Ahmedabad

Nitin Kishore Saxena


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https://researchid.co/nks1986
4

Scopus Publications

57

Scholar Citations

3

Scholar h-index

2

Scholar i10-index

Scopus Publications

  • Perceptions of the textile industry stakeholders on a multi-slab goods and services tax system in India
    Ashutosh Pandey, Nitin Saxena, Udai Paliwal
    Research Journal of Textile and Apparel, 2025
    Purpose The purpose of this paper is to present the perception of the textile industry stakeholders (manufacturers, wholesalers, retailers, consumers and tax professionals) on India’s new goods and services tax (GST) system and find whether the introduction of GST has made doing business easier or not. Design/methodology/approach The researchers used interviews and surveys to capture the perceptions of the textile industry stakeholders at Surat, a major textile hub in India. To econometrically verify the perceptions, the researchers used a logit regression model. Findings The researchers found that the provision of monthly tax filing has increased textile businesses’ dependency on tax professionals, which increased business costs. Also, the GST system has made tax compliance easier and is user-friendly. However, tax refund-related issues are a significant factor that negatively impacts the ease of doing business post-GST. Research limitations/implications The findings of the research shall be helpful for the GST Council of India and policymakers to understand the problems faced by the textile businesses and cater to their problems. Originality/value To the best of the authors’ knowledge, this study is original as none of the available studies captures the perception of all the textile industry stakeholders, namely, manufacturers, wholesalers, retailers, consumers and tax professionals, on the GST system applying econometric techniques to validate the perceptions.
  • Impact of Artificial Intelligence on Business Strategy and Decision-Making
    Bhupendra Singh Hada, Hridaya Raj Bharti, Sanjay Rastogi, Nitin Kishore Saxena, Abhishek Maheshwari
    Lecture Notes in Electrical Engineering, 2024
  • Effectiveness of Government Policies in Controlling COVID-19 in India
    Ashutosh Pandey, Nitin Kishore Saxena
    International Journal of Health Services, 2022
    The purpose of this study is to find the demographic factors associated with the spread of COVID-19 and to suggest a measure for identifying the effectiveness of government policies in controlling COVID-19. The study hypothesizes that the cumulative number of confirmed COVID-19 patients depends on the urban population, rural population, number of persons older than 50, population density, and poverty rate. A log-linear model is used to test the stated hypothesis, with the cumulative number of confirmed COVID-19 patients up to period [Formula: see text] as a dependent variable and demographic factors as an independent variable. The policy effectiveness indicator is calculated by taking the difference of the COVID rank of the [Formula: see text]th state based on the predicted model and the actual COVID rank of the [Formula: see text]th state[Formula: see text]Our study finds that the urban population significantly impacts the spread of COVID-19. On the other hand, demographic factors such as rural population, density, and age structure do not impact the spread of COVID-19 significantly. Thus, people residing in urban areas face a significant threat of COVID-19 as compared to people in rural areas.
  • Analysing the impact of GST on tax revenue in India: The tax buoyancy approach
    Udai, Nitin, Ashutosh Pandey
    International Journal of Economics and Business Administration, 2019
    Purpose: The purpose of this paper is to analyse the impact of newly introduced Goods and Services Tax (GST) on tax revenue in India. This paper adopts the tax buoyancy approach for analysing the impact of GST on tax revenue. Design/Methodology/Approach: We conducted our study using semi logarithmic ANCOVA regression model in which we introduced Value Added Tax (VAT) and GST as dummy variables. Findings: Our study finds that after the introduction of GST India’s tax revenue has become less responsive to the changes in GDP. It indicates that post introduction of GST there is some reduction in the tax burden on the consumers and corporates which supports the government’s justification behind the introduction of GST. Practical Implications: The study is expected to help the government in deciding the future course of action towards effective policy making for revenue generation. Originality/Value: Since none of the existing studies analyses the impact of GST on tax revenue our study is unique and fulfils the gap in the existing literature.

RECENT SCHOLAR PUBLICATIONS

  • Perceptions of the textile industry stakeholders on a multi-slab goods and services tax system in India
    A Pandey, N Saxena, U Paliwal
    Research Journal of Textile and Apparel 29 (1), 149-161 , 2025
    2025
    Citations: 7
  • Impact of Artificial Intelligence on Business Strategy
    BS Hada, HR Bharti, S Rastogi, NK Saxena, A Maheshwari
    Proceedings of 4th International Conference on Machine Learning, Advances in … , 2024
    2024
  • ELECTRIC VEHICLES: A PATH TO ACHIEVING NET ZERO AND THE ROLE OF GOVERNMENT SUBSIDIES IN FACILITATING QUICK ADOPTION
    DNK Saxena
    Available at SSRN 5058819 , 2024
    2024
  • A Study on Sustainability Reporting Practices of Indian Companies
    DNK Saxena
    Conference Proceedings: National Conference on Challenges in Sustainable … , 2022
    2022
    Citations: 3
  • DOES INCREASED ENTREPRENEURIAL ACTIVITY CAUSE ECONOMIC GROWTH: AN INDIAN EXPERIENCE?
    UL Paliwal, A Pandey, NK Saxena
    Department of Economics (UGC CAS Phase II) Sardar Patel University, Vallabh … , 2022
    2022
  • Effectiveness of Government Policies in Controlling COVID-19 in India
    A PANDEY, NK Saxena
    SageSubmissions , 2020
    2020
    Citations: 14
  • Analysing the impact of GST on tax revenue in India: the tax buoyancy Approach
    UL Paliwal, NK Saxena, A Pandey
    Eleftherios Thalassinos , 2019
    2019
    Citations: 21
  • Cost analysis of air pollutants on human health in Agra
    KN Saxena
    http://hdl.handle.net/10603/209568 , 2018
    2018
  • Rural Development and Management in India: Opportunities and Challenges: Opportunities & Challenges (Countries and Cultures of the World)
    M Didwania, NK Saxena, S Prashar
    Nova Science Publishers Inc 1 (1), 157 , 2017
    2017
    Citations: 2
  • NEW FDI POLICY FOR INSURANCE SECTOR: A POWER BOOSTER FOR THE INDIAN ECONOMY
    NK Saxena
    Journal of Management Value and Ethics 5 (2) , 2015
    2015
  • Corporate social responsibility, governance-frauds-ethics & sustainability
    N Saxena, DS Saxena
    Governance-Frauds-Ethics & Sustainability (February 12, 2014) , 2014
    2014
    Citations: 2
  • A Dynamic Modeling for Forecasting of Air Pollution Effects on Human Health and Cost of Illness
    NK Saxena, P Saxena
    Pravin, A Dynamic Modeling for Forecasting of Air Pollution Effects on Human … , 2013
    2013
  • Corporate Governance Practice of Indian Companies–An Assessment of OECD Principles at Global Perspective
    S Sharma, P Saxena, NK Saxena
    Corporate Governance Practice of Indian Companies–An Assessment of OECD … , 2013
    2013
    Citations: 3
  • Effect of RSPM on human health and its economic burden (An Empirical Study in City of Taj)
    NK Saxena, P Saxena
    Pravin, Effect of RSPM on Human Health and its Economic Burden (An Empirical … , 2013
    2013
    Citations: 3
  • Cost analysis of air pollutants on human health in Agra
    NK Saxena
    http://hdl.handle.net/10603/209568 , 2013
    2013
  • Corporate Consciousness Towards Corporate Sustainability
    P Saxena, NK Saxena
    Corporate Consciousness Towards Corporate Sustainability (August 19, 2012) , 2012
    2012
  • Compliance of interim financial reporting as per regulatory requirement in India (with special reference to nationalized bank)
    P Saxena, NK Saxena, S Kumar
    Sanil, Compliance of Interim Financial Reporting as Per Regulatory … , 2012
    2012
    Citations: 2
  • Cost of Illness-A Study in TAJ City
    Saxena, Dr. Nitin Kishore and Saxena, Pravin
    SSRN , 2012
    2012
  • Withdrawal of Tax Exemptions Under Direct Tax Code-An Obstacle for Economic Growth
    P Saxena, NK Saxena
    Journal of Accounting & Control, Forthcoming , 2011
    2011

MOST CITED SCHOLAR PUBLICATIONS

  • Analysing the impact of GST on tax revenue in India: the tax buoyancy Approach
    UL Paliwal, NK Saxena, A Pandey
    Eleftherios Thalassinos , 2019
    2019
    Citations: 21
  • Effectiveness of Government Policies in Controlling COVID-19 in India
    A PANDEY, NK Saxena
    SageSubmissions , 2020
    2020
    Citations: 14
  • Perceptions of the textile industry stakeholders on a multi-slab goods and services tax system in India
    A Pandey, N Saxena, U Paliwal
    Research Journal of Textile and Apparel 29 (1), 149-161 , 2025
    2025
    Citations: 7
  • A Study on Sustainability Reporting Practices of Indian Companies
    DNK Saxena
    Conference Proceedings: National Conference on Challenges in Sustainable … , 2022
    2022
    Citations: 3
  • Corporate Governance Practice of Indian Companies–An Assessment of OECD Principles at Global Perspective
    S Sharma, P Saxena, NK Saxena
    Corporate Governance Practice of Indian Companies–An Assessment of OECD … , 2013
    2013
    Citations: 3
  • Effect of RSPM on human health and its economic burden (An Empirical Study in City of Taj)
    NK Saxena, P Saxena
    Pravin, Effect of RSPM on Human Health and its Economic Burden (An Empirical … , 2013
    2013
    Citations: 3
  • Rural Development and Management in India: Opportunities and Challenges: Opportunities & Challenges (Countries and Cultures of the World)
    M Didwania, NK Saxena, S Prashar
    Nova Science Publishers Inc 1 (1), 157 , 2017
    2017
    Citations: 2
  • Corporate social responsibility, governance-frauds-ethics & sustainability
    N Saxena, DS Saxena
    Governance-Frauds-Ethics & Sustainability (February 12, 2014) , 2014
    2014
    Citations: 2
  • Compliance of interim financial reporting as per regulatory requirement in India (with special reference to nationalized bank)
    P Saxena, NK Saxena, S Kumar
    Sanil, Compliance of Interim Financial Reporting as Per Regulatory … , 2012
    2012
    Citations: 2
  • Impact of Artificial Intelligence on Business Strategy
    BS Hada, HR Bharti, S Rastogi, NK Saxena, A Maheshwari
    Proceedings of 4th International Conference on Machine Learning, Advances in … , 2024
    2024
  • ELECTRIC VEHICLES: A PATH TO ACHIEVING NET ZERO AND THE ROLE OF GOVERNMENT SUBSIDIES IN FACILITATING QUICK ADOPTION
    DNK Saxena
    Available at SSRN 5058819 , 2024
    2024
  • DOES INCREASED ENTREPRENEURIAL ACTIVITY CAUSE ECONOMIC GROWTH: AN INDIAN EXPERIENCE?
    UL Paliwal, A Pandey, NK Saxena
    Department of Economics (UGC CAS Phase II) Sardar Patel University, Vallabh … , 2022
    2022
  • Cost analysis of air pollutants on human health in Agra
    KN Saxena
    http://hdl.handle.net/10603/209568 , 2018
    2018
  • NEW FDI POLICY FOR INSURANCE SECTOR: A POWER BOOSTER FOR THE INDIAN ECONOMY
    NK Saxena
    Journal of Management Value and Ethics 5 (2) , 2015
    2015
  • A Dynamic Modeling for Forecasting of Air Pollution Effects on Human Health and Cost of Illness
    NK Saxena, P Saxena
    Pravin, A Dynamic Modeling for Forecasting of Air Pollution Effects on Human … , 2013
    2013
  • Cost analysis of air pollutants on human health in Agra
    NK Saxena
    http://hdl.handle.net/10603/209568 , 2013
    2013
  • Corporate Consciousness Towards Corporate Sustainability
    P Saxena, NK Saxena
    Corporate Consciousness Towards Corporate Sustainability (August 19, 2012) , 2012
    2012
  • Cost of Illness-A Study in TAJ City
    Saxena, Dr. Nitin Kishore and Saxena, Pravin
    SSRN , 2012
    2012
  • Withdrawal of Tax Exemptions Under Direct Tax Code-An Obstacle for Economic Growth
    P Saxena, NK Saxena
    Journal of Accounting & Control, Forthcoming , 2011
    2011