There are two kinds of strategies to control Non Performing Assets i.e. curative and preventive. The paper is an attempt to focus on the effectiveness of various preventive strategies in controlling NPA in future.For this study primary data have been collected from 82 branches out of 138 branches of Sagar District in Madhya Pradesh of India. The respondents are the branch managers or recovery officer of each branch.The primary data are related to the causes of NPA, actual usage of preventive measures and effectiveness of each preventive strategy. It highlights few new causes which are barely covered by the earlier researches. The study also represents the actual usage of various preventive measures along with the effectiveness of preventive measures in averting NPA to be occurred in future. The outcome of this study could provide a valuable insight about which strategy is more effective to prevent these stressed assets. Besides that, it could aware the banking authorities regarding the problems faced by the managers in using the preventive measures.
Goods and service tax (GST) is as major indirect reform introduced in 2017. The major objective of this reform is to introduce uniform tax system at national level and to remove the cascading effect of old tax regime. Increasing the tax base and revenue were also the objectives of this tax reform. The topic selected for this study with the aim to examine the outcome of the reform and most importantly the status of adopting fair business practices by the business class. Allahabad city of Uttar Pradesh was selected to examine the outcomes and total 600 sample size was taken from the different categories of taxpayers by using stratified random sampling method. T tests were used to analyze the secondary data collected and processed for the study. The Study results reveal that the GST regime has been implemented successfully after resolving initial problems faced by the taxpayers and after five years of its implementation the tax revenue and tax base is increasing day by day and the compliance of tax liability has become technology based and more transparent. These positive outcomes prove that tax evasion practices are getting reduced and hope that in near future this fair, transparent and global indirect tax system will help to boost the economy of the country.
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