Relevant bibliographies by topics / Goods and Service Tax (GST)

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Goods and Service Tax (GST)'

Author: Grafiati
Published: 3 June 2025
Last updated: 31 July 2025

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Journal articles on the topic "Goods and Service Tax (GST)"

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Dr., Shivaleela Salimath. "Goods and Service Tax." International Journal of Advance and Applied Research 4, no. 17 (2023): 58–64. https://doi.org/10.5281/zenodo.7936606.

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Goods and Services Tax (GST) is a successor to VAT used in India on the supply of goods and services. GST is a digitalized form of VAT, where  we can  track the goods & services. Both VAT and GST have the same taxation slabs. It is a comprehensive, multistage, destination based tax comprehensive,  because it has subsumed almost all the indirect taxes except a few state taxes. Multi-staged  as it is, the GST is imposed at every step in the production process, but is meant to be refunded to all parties in the various stages of production other tha
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Dr., Sreemoyee Guha Roy. "HOW GOOD IS GOODS AND SERVICES TAX." International Journal of Current Research and Modern Education 1, no. 2 (2016): 25–41. https://doi.org/10.5281/zenodo.62040.

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<em>Goods and Services Tax is a broad based and a single comprehensive tax levied on goods and services consumed in an economy. GST is levied at every stage of the production-distribution chain with applicable set offs in respect of the tax remitted at previous stages. It is basically a tax on final consumption. The Goods and Services Tax (GST) is a value added tax to be implemented in India, the decision on which is pending. GST is the only indirect tax that directly affects all sectors and sections of our economy. Ignorance of law is no excuse but is liable to panel provisions, hence why not
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S, Nagalingam. "GST and Economic Growth." Shanlax International Journal of Commerce 6, S1 (2018): 17–21. https://doi.org/10.5281/zenodo.2529642.

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Goods and Services Tax (GST) is a comprehensive tax levy on manufacture, sale&nbsp; and consumption of goods and services at a national level. One of the biggest taxation reforms in India the (GST) is all set to integrate State economies and boost overall growth. Currently, companies and businesses pay lot of indirect taxes such as VAT, service tax, sales tax, &nbsp;rtainment tax, octroi and luxury tax. Once GST is implemented, all these taxes would cease to exist. There would be only one tax, that too at the national level, monitored by the central government. GST is&nbsp;also different in th
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Neelam, J. Chetiwal. "A Study of Goods and Service tax (GST) in Small Scale Industries (SSI) in India." European Journal of Advances in Engineering and Technology 10, no. 11s (2023): 106–12. https://doi.org/10.5281/zenodo.10639142.

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<strong>ABSTRACT</strong> Goods and Services Tax (GST) is the biggest tax change in Indian taxation system. Goods and Service Tax (GST) has replaced the complex multiple indirect tax structure from 1 July 2017. Major intention behind introduction of GST in India is to eliminate multiplicity of indirect taxes, cascading effect and reduce tax burden these can possible through only by levying GST. Because the name indicates, the GST can be levied each on items and offerings. GST is a tax that needs to pay on supply of products and offerings. Any person, who is presenting or supplying goods and se
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Dr., Shreekant Vyas. "A Study on Importance of GST in India." Journal of Scientific and Engineering Research 9, no. 6 (2022): 41–44. https://doi.org/10.5281/zenodo.10522029.

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<strong>Abstract </strong>GST is a multi-stage, all-inclusive tax system that is used to tax the sale of both goods and services. This taxation scheme, which is used throughout India, is primarily intended to reduce the cascading effect of other indirect taxes. The term "Goods and Services Tax" (GST) is used. The value added tax, service tax, purchase tax, excise duty, and other indirect taxes were all replaced by it when it was put into existence. India charges a tax known as GST on the supply of some goods and services. In India, there is just one tax that is levied.
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Vedangini, Shah, and Dnyandev Nitve Dr. "Goods and Service Tax (GST)." International Journal of Advance and Applied Research S6, no. 22 (2025): 1021–24. https://doi.org/10.5281/zenodo.15534311.

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<em>The introduction of the Goods and Services Tax (GST) in India on July 1, 2017, marked a transformative moment in the country&rsquo;s taxation history. GST aimed to unify the complex and fragmented indirect tax system, replacing multiple state and central taxes with a single tax structure. It was designed to eliminate the cascading effect of taxes, simplify compliance, and create a common national market. Despite its objectives, the implementation of GST faced several challenges, including technological issues, compliance difficulties, and revenue shortfalls for manufacturing states. This p
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Jyothi., G. "WHY GST FOR INDIA-NEED AND CHALLENGES FOR THE SUCCESS OF GST IN INDIA." International Journal of Advances in Engineering & Scientific Research 2, no. 7 (2015): 22–25. https://doi.org/10.5281/zenodo.10726886.

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<strong><em>Abstract</em><em>: </em></strong> <em>GST will be significant step towards a comprehensive indirect tax reform in the country since 1947. The basic idea of GST is to replace existing tax levies like VAT, excise duty, service tax and sales tax by levying a comprehensive tax on the manufacture, sale and consumption of goods and services in the country. GST</em><em> is expected to build a transparent and corruption-free tax administration. GST will divide the tax burden equitably between manufacturing and services. Goods and Services tax is planned at creating single and uniform marke
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Niyas., A. "Goods and Services Tax – GST." RESEARCH REVIEW International Journal of Multidisciplinary 4, no. 1 (2019): 73–76. https://doi.org/10.5281/zenodo.2537160.

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Goods and Services Tax (GST) is a value-added indirect tax at each stage of the supply of goods and services precisely on the amount of value addition achieved. It seeks to eliminate inefficiencies in the tax system that result in ‗tax on tax&lsquo;, known as cascading of taxes. GST is a destination-based tax on consumption, as per which the state&lsquo;s share of taxes on inter-state commerce goes to the one that is home to the final consumer, rather than to the exporting state. GST has two equal components of central and state GST. France was the first country to implement the GST in 1954, a
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Raghavendra, Holla. "SWOC ANALYSIS OF GOODS AND SERVICES TAX (GST): IMPLEMENTATION IN INDIA." International Journal of Current Research and Modern Education 1, no. 2 (2016): 229–36. https://doi.org/10.5281/zenodo.212694.

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<em>Goods and Services Tax (GST) is a type of indirect tax and it is one of biggest reform in Indian tax structure. The Goods and Service Tax Bill or GST Bill, officially known as The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014. 16 years wait is almost finished when Rajya Sabha and Lokh Sabha passed ’The Goods and Service Tax Bill’ in the month of August, 2017. Good and Service tax is also known as ‘National Value Added Tax’. India is a developing country; the main source for income is coming through tax levied on the individual on the purchase of goods or services, now t
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B.N, Shanthini, and Leeladevi C. "The concept of goods and service tax (GST) and its impact on indian economy." Journal of Management and Science 7, no. 2 (2017): 362–67. http://dx.doi.org/10.26524/jms.2017.54.

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Goods and Services Tax (GST) is a comprehensive tax levy on manufacture, sale andconsumption of goods and services at national level. Goods and Services Tax integrates Stateeconomies and boost overall growth. Currently, companies and businesses pay lot of indirecttaxes such as VAT, service tax, sales tax, entertainment tax, octroi and luxury tax. On GSTimplementation all these taxes cease to exist. There is only one tax, that too at the nationallevel, monitored by the central government. GST is levied at the final point of consumptionand not at the manufacturing stage. Previously, separate tax
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Dissertations / Theses on the topic "Goods and Service Tax (GST)"

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SHARMA, KRISHNA KUMAR. "IMPACT OF GST ON VARIOUS CONSTRUCTION PROJECTS." Thesis, 2019. http://dspace.dtu.ac.in:8080/jspui/handle/repository/16457.

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Introduction of Goods & Service Tax has made large scale changes in the working pattern of all the sectors of Indian Economy. The Construction Sector, often known as an “unorganized sector” has been hit by it the most as in construction sector, there are large number of activities involved, a big budget is put up initially, knowledge regarding the document management as well as the management of financial aspects is not done as per the required terms. Often there are shortcuts taken to deal with the tax enhancing activities, which is making the construction industry prone to the bad effects of
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Rocha, Bruna Cezário. "Avaliação de projetos de microgeração fotovoltaica na região Sudeste do Brasil." Master's thesis, 2017. http://hdl.handle.net/1822/64898.

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Dissertação de mestrado em Gestão de Projetos de Engenharia<br>A energia solar fotovoltaica tem aumentado a sua participação na matriz energética mundial ao longo dos últimos anos e as perspectivas são que esta tendência continue acontecendo. Este crescimento pode ser explicado pelo aumento da preocupação dos países em diminuir a emissão dos gases do efeito estufa, pelos incentivos realizados pelos governos para a promoção desta fonte, pela constante queda dos custos iniciais dos sistemas fotovoltaicos (SFV) e aumento das tarifas de energia. O Brasil, além de possuir altos índices de irradiaç
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Books on the topic "Goods and Service Tax (GST)"

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Excise, Canada Customs and, ed. GST, goods and services tax: Guide to the GST tax return for registrants. Revenue Canada, Customs and Excise, 1990.

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Excise, Canada Customs and. GST : Goods and Services Tax : elections and applications. Revenue Canada, Customs and Excise, 1990.

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Excise, Canada Customs and, ed. GST Goods and Services Tax: Information for farmers. Revenue Canada, Customs and Excise, 1990.

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Excise, Canada Customs and, ed. GST Goods and Services Tax: Information for charities. Revenue Canada, Customs and Excise, 1990.

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Excise, Canada Customs and, ed. GST, goods and services tax: Goods listing for federal sales tax inventory rebate claims. Revenue Canada, Customs and Excise, 1990.

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Canada. Library of Parliament. Research Branch. The GST: An overview of some alternatives. Library of Parliament, 1993.

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Excise, Canada Customs and, ed. GST Goods and Services Tax: Information for freight carriers. Revenue Canada, Customs and Excise, 1993.

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Excise, Canada Customs and. GST : Goods and Services Tax: Compliance and enforcement policy. Revenue Canada, Customs and Excise, 1992.

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Excise, Canada Customs and. GST Goods and Services Tax: Guide for small business. Revenue Canada, Customs and Excise, 1990.

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Excise, Canada Customs and, ed. GST Goods and Services Tax: Information for taxi and limousine operators. Revenue Canada, Customs and Excise, 1990.

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Book chapters on the topic "Goods and Service Tax (GST)"

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Shome, Parthasarathi. "Goods and Services Tax (GST): India Case Study." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_24.

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Khati, K., F. Khan, L. Pande, Geetanjali Joshi, and Abhishek Mishra. "Block chain-based solutions for enhancing goods and services tax (GST) compliance and transparency." In Challenges in Information, Communication and Computing Technology. CRC Press, 2024. http://dx.doi.org/10.1201/9781003559092-27.

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Mongia, Rahul, and N. P. Singh. "GST and Sustainability: An Analysis of the Goods and Services Tax in Promoting Sustainable Development." In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2025. https://doi.org/10.2991/978-94-6463-696-3_23.

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Saidi, Suriyani, and Mukaramah Harun. "Goods and Services Tax (GST) Transition to Sales and Services Tax (SST): Impact on the Welfare of B40 and M40 Households in Malaysia." In Charting a Sustainable Future of ASEAN in Business and Social Sciences. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-3859-9_47.

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Purushottama Rao, K., Anupriya Koneru, and D. Naga Raju. "OEFC Algorithm—Sentiment Analysis on Goods and Service Tax System in India." In Cognitive Informatics and Soft Computing. Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-13-0617-4_44.

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Washizu, Ayu, and Satoshi Nakano. "An Assessment of Carbon Taxation by Input–Output Analysis: Upstream or Downstream?" In Economics, Law, and Institutions in Asia Pacific. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-6964-7_9.

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Abstract To analyze the ripple effects of CO2 emissions from the introduction of renewable energy power plants, this study developed input–output tables for analysis of next-generation energy systems (IONGES). The results revealed that the environmental benefits obtained from investing in power plants of the same capacity vary significantly depending on the type of renewable energy. Using the IONGES, under assumptions of three carbon taxation methods (upstream, midstream, and downstream), we calculated the taxable CO2 emissions induced when producing each good or service and estimated the carb
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Jacob, Noble, N. Siva Sankar, J. Poornima, Lakshmipathi Naidu, M. Vaishnavi, and Lourdunathan. "A Study on Effect of Coronavirus Outbreak on India’s Goods and Service Tax Revenue: An Analysis." In Digitalisation: Opportunities and Challenges for Business. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-26956-1_80.

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Leto, Rodrigo Nicolás Benítez, and Savarese Ariel Jose. "Free Zones as Booster of Growth of Ports." In Lecture Notes in Civil Engineering. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-19-6138-0_121.

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AbstractFree zones are defined as: “a field where the goods are not subject to the usual control from the customs service and its introduction and extraction are just only taxed with service tax which can be created and there is no economic prohibition on it”.In Argentina, Law N° 24.331 says that the free zones can be of storage, commercial, services or industrial. The tax benefits that this legal regime provides are that the goods in this area are not subject to export or import taxes, created or to be created. Despite the fact that the free zones are a key tool in developing economically dep
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"Goods and Services Tax (‘GST’)." In Essential Professional Conduct: Legal Accounting. Routledge-Cavendish, 2001. http://dx.doi.org/10.4324/9781843140948-13.

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Srivastava, D. K., and Muralikrishna Bharadwaj. "Goods and Services Tax in India." In Fiscal Policy and Public Financial Management. Oxford University PressOxford, 2024. http://dx.doi.org/10.1093/9780198930464.003.0007.

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Abstract In India, GST was introduced comparatively later than in many other countries. Part of the reason for this was India’s complex federal fiscal arrangement and its existing indirect tax system. After much deliberation and consultation with the stakeholders, GST was eventually introduced with effect from 1 July 2017. In contrast to the preference for a two- or three-rate GST structure, India started with a five-rate structure. The initial years of the implementation of GST showed its revenue inadequacy, continued tax evasion, and high compliance burden, and continuation of the inverted d
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Conference papers on the topic "Goods and Service Tax (GST)"

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Sabitha, R., and K. Lakshmi Priya. "Perception of tax payers about goods and service tax (GST) in India: A systematic literature review." In INTERNATIONAL CONFERENCE ON EMERGING TRENDS IN ELECTRONICS AND COMMUNICATION ENGINEERING - 2023. AIP Publishing, 2024. http://dx.doi.org/10.1063/5.0211943.

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Kumar, Rakesh, Samta Kathuria, Rupa Khanna Malholtra, Anil Kumar, Anita Gehlot, and Kapil Joshi. "Role of Cloud Computing in Goods and Services Tax(GST) and Future Application." In 2023 International Conference on Sustainable Computing and Data Communication Systems (ICSCDS). IEEE, 2023. http://dx.doi.org/10.1109/icscds56580.2023.10104597.

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"Implementation of Goods and Service Tax (GST): An Analysis on ASEAN States using Least Squares Dummy Variable Model (LSDVM)." In International Conference on Economics, Education and Humanities. International Centre of Economics, Humanities and Management, 2014. http://dx.doi.org/10.15242/icehm.ed1214073.

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Zainal, Rozlin. "The Effects of GST (Goods and Services Tax) on Construction Capital Costs and Housing Property Prices." In ISSC 2016 International Conference on Soft Science. Cognitive-crcs, 2016. http://dx.doi.org/10.15405/epsbs.2016.08.49.

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Kumar, Rakesh, Rupa Khannna Malholtra, and CA Neha Grover. "Review on Artificial Intelligence Role in Implementation of Goods and Services Tax(GST) and Future Scope." In 2023 International Conference on Artificial Intelligence and Smart Communication (AISC). IEEE, 2023. http://dx.doi.org/10.1109/aisc56616.2023.10085030.

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Varshney, Reshu. "LEVERAGING TECHNOLOGY TO ENHANCE TAX COLLECTION: A STUDY OF INDIAN GOVERNMENT INITIATIVES." In Transforming Knowledge: A Multidisciplinary Research on Integrative Learning Across Disciplines. The Bhopal School of Social Sciences, 2025. https://doi.org/10.51767/ic250108.

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Purpose: The Indian government has launched a number of measures in recent years to improve tax compliance and collection efficiency by utilizing technology. This study examines the major technical advancements made to update the tax infrastructure, including the Tax Information Network (TIN), e-filing platforms, and the Goods and Services Tax Network (GSTN). This paper explores various initiatives undertaken by the Indian government to leverage technology for improving tax compliance and revenue generation. The focus is on the digitalization of tax administration, the introduction of the Good
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"Goods and Service Tax – Issues and Challenges: An Analysis of Punjab. India." In June 12-13, 2018 Manila (Philippines). Eminent Association of Pioneers, 2018. http://dx.doi.org/10.17758/eares2.eap0618110.

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Berghe, Nadejda. "Administration of fiscal revenues by the customs service of the Republic of Moldova." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.42.

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Fiscal collections administered by the Customs Service have the largest share in the total of taxes and fees levied in the National Public Budget. These receipts are represented by import-export rights that are collected by the customs authority when goods are introduced or removed from the customs territory of the Republic of Moldova and which, according to the provisions of the Customs Code, include: customs tax, tax for customs procedures, value added tax, excise duties and any other sums due to the state for the import of goods, collected by the customs institution. The purpose of the pape
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Orlova, Valentina. "Topical Problems of Small Business Development in Ukraine under Conditions of Improved Tax Service." In International Conference on Eurasian Economies. Eurasian Economists Association, 2012. http://dx.doi.org/10.36880/c03.00390.

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Small business as a form of business activity is phenomenon of present-day market economy. This is an independent sector of economy that makes goods, services, provides revenue receipts to budgets of all levels. The problem of business development is a pressing challenge for Ukraine as for all countries with market economy. In conditions of implementing Tax Code of Ukraine the topicality of small business development increases, because for stable pumping up of national and local budgets creation of conceptually new system of tax administration (taxes paid by small business) is needed that woul
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Honajzrová Banús, Shirley Consuelo. "COMPARATIVE ANALYSIS OF VAT REFUNDS SYSTEMS TO FOREIGN TOURISTS IN ARGENTINA, COLOMBIA, ECUADOR, AND URUGUAY. THE CASE OF THE TAX-FREE SHOPPING." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.s.p.2020.127.

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The presented contribution focuses on describing the Value Added Tax refund to foreign tourists, specifically the Tax-Free Shopping incentive, that increases tourists’ propensity to buy retail goods where shopping can even sometimes be the primary reason for traveling. To have a practical analysis and comparison, four economies from South America were chosen. Colombia and Ecuador whose tax-refund system is entirely operated by the State and Argentina and Uruguay whose governments have decided to outsource their VAT refund service to tourists having private companies operate them. Adding to thi
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Reports on the topic "Goods and Service Tax (GST)"

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Gupta, Bhanu, Tejaswi Velayudhan, Prince Dhawan, and Ankur Garg. Why Don’t Firms File Tax Returns on Time? Evidence from the Indian GST. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.086.

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We study the prevalence and reasons for non-filing and late-filing of electronically-filed Goods and services Tax (GST) returns in the Indian context. Despite being easily observable and punitive, we document that about 30 percent of returns are routinely filed late, and about 10 per cent of returns are never filed. Our findings suggest that non-compliance is coming from cases where tax officer intervention is required and that light-touch nudges delivered through automated calls can raise compliance. Encouraging filing increases tax revenue, as non-compliance is not limited to taxpayers with
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Gupta, Bhanu, Tejaswi Velayudhan, Prince Dhawan, and Ankur Garg. Why Don’t Firms File Tax Returns on Time? Evidence from the Indian GST. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.085.

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Information is central to tax enforcement, and taxpayers’ regular filings provide crucial information for the enforcement of value-added taxes (VAT). Yet, some taxpayers either do not file their returns or file them a long time after the deadline. With tax filings completely digitised in many countries, it is surprising that filing non-compliance remains high. IMF data suggest that between 20 and 60 per cent of eligible returns are unfiled across all major taxes, especially in low-income countries (Brockmeyer et al. 2019). This paper reports on an attempt to improve filing compliance for the I
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Edeh, Henry C. The Effect of the Liberian Government’s Taxation Policies on Poverty and Inequality. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.102.

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Many low- and middle-income countries engage in tax policy reforms. This is usually motivated by efforts to increase tax revenue collection, and also sometimes to improve equity by reducing the burden of taxation on relatively poorer taxpayers. However, little is known about the extent to which these tax policy reforms affect poverty and inequality, especially at the household level. This study exhaustively analyses the progressivity and effect of taxation policies on poverty and inequality in Liberia, a low-income country, for the first time. After accounting for the informal sector, personal
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Edeh, Henry C., and Celeste Scarpini. The Effect of the Liberian Government’s Taxation Policies on Poverty and Inequality. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.103.

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Many low- and middle-income countries have little capacity to mobilise revenue, and a high level of socioeconomic inequality. In Liberia these issues have been exacerbated by regional and global crises that reduced economic performance and living standards, such as the outbreak of Ebola in 2014 and Covid-19 in 2020. Tax policy reforms can play a crucial role in such a difficult economic and social environment, simultaneously increasing tax revenue and improving equity by reducing the tax burden on relatively poorer individuals. However, little is known about the extent to which tax policy refo
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Fabling, Richard. Still medalling: Productivity gets a bronze (data source). Motu Economic and Public Policy Research, 2024. https://doi.org/10.29310/wp.2024.06.

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Productivity data is missing from the Longitudinal Business Database (LBD) for over a third of firm-year observations in “measured sector” industries, equating to a fifth of total labour in those industries. We develop a method to fill these data gaps using an additional (third) data source – firm-level annualised goods and services tax (GST) returns. Coupled with additional modelling using full-coverage employment information, the resulting “complete” productivity dataset provides additional avenues for researchers to test the robustness of their results to the inclusion of firm types previou
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Beach, Rachel, and Vanessa van den Boogaard. Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa. Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/ictd.2022.005.

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In recent years, domestic and international policy attention has often focused on broadening the tax base in order to include a greater share of the population in the ‘tax net’. This is based, in part, on the hope that the expansion of taxation will result in positive ‘governance dividends’ for taxpayers. However, the implications of extending the tax base in rural areas in low-income countries has been insufficiently considered. Through the case studies of Togo, Benin, and Sierra Leone, we demonstrate that extending taxation to rural areas is often highly inefficient, leading to few, if any,
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van den Boogaard, Vanessa, and Fabrizio Santoro. Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia. Institute of Development Studies, 2021. http://dx.doi.org/10.19088/ictd.2021.003.

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Most people in low-income countries contribute substantially to the financing of local public goods through informal revenue generation (IRG). However, very little is known about how IRG works in practice. We produce novel evidence on the magnitude and regressivity of IRG and its relationship with the state in a fragile context, Somalia. We rely on original data from surveys with over 2,300 households and 117 community leaders in Gedo region, as well as on extensive qualitative research. We first show that IRG is prevalent. Over 70 per cent of households report paying at least one informal tax
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Goshu, Degye, and Mezid Nasir. DEVELOPMENT AND GOVERNANCE IMPACTS OF DIGITAL PUBLIC INFRASTRUCTURE IN ETHIOPIA (DPI ETHIOPIA). Global Development Network (GDN), 2025. https://doi.org/10.69814/wp/202595.

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Digital Public Infrastructure (DPI) is the foundation for digital transformation of economies. The goal of digital transformation in government is to create a more transparent, efficient, and responsive public sector that meets the evolving needs of citizens. Ethiopian government has developed legal and regulatory frameworks and launched several initiatives over the last decade to enhance DPI and digitalization. Accordingly, the strategy for digitalization was launched in July 2020 with four cross-sectoral areas: infrastructure, supporting systems, digital interaction, and digital ecosystem. T
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Guevara-Castañeda, Diego Alejandro, Leonardo Villar-Gómez, Olga Lucía Acosta-Navarro, et al. Report of the Board of Directors to the Congress of Colombia, February 2025. Banco de la República, 2025. https://doi.org/10.32468/inf-jun-dir-con-rep-eng.01-2025.

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In 2024, the macroeconomic adjustment process continued, characterized by a sustained reduction in inflation that began in 2023 and a decline in the current account deficit of the balance of payments. This adjustment took place in the context of a contractionary monetary policy, with a gradual reduction in the monetary policy interest rate. GDP grew by 1.7%, driven by investment and consumption, while employment increased by 2.2%. Foreign reserves remained at adequate levels, and Banco de la República recorded a profit of COP 10,041 billion, benefiting from the returns on foreign reserves. Mac
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