Harshitaben Dineshbhai Suva

https://doi.org/10.64823/ijcaf.2601004

The rapid expansion of India's digital financial ecosystem, which includes digital wallets, internet banking, mobile banking, and UPI, has significantly transformed how salaried women organise and carry out financial transactions. Users are now more exposed to cyber-financial threats like phishing, OTP fraud, SIM-swapping, and fraudulent payment apps, while this development has enhanced convenience and financial inclusion. Due to time restrictions, cultural challenges, and various levels of digital proficiency, paid women represent a special and important group for the analysis of digital monetary security understanding. This paper takes a purely conceptual approach, relying solely on secondary data and the corpus of existing literature in financial literacy, information security, and technology adoption to provide an integrated conceptual framework that explains the causes, mediating mechanisms, and outcomes of digital financial security awareness among salaried women. The framework identifies risk perception, trust, and self-efficacy as mediating variables; digital literacy, social influence, institutional training, and self-efficacy as significant independent variables; and safe digital financial behavior, decreased fraud vulnerability, and improved financial well-being as outcome variables. This paper includes the theoretical contributions, managerial and policy implications, and future directions for empirical validation of the proposed paradigm.

https://doi.org/10.64823/ijebm.2601003

The digital transformation of India's tax system, which involves online GST platforms, online income tax return filing, TDS/TRACES systems, and digital payments linked to UPI, has substantially changed how people and businesses deal with taxing authorities. Following the PRISMA procedure, this work provides a methodical literature review (SLR) of scholarly and administrative publications on digital tax literacy in India. From a curated pool of 214 records obtained from governmental/institutional publications, scholarly working papers, and journals listed in Scopus, Google Scholar, SSRN, and UGC-CARE, 34 research articles published between 2012 and 2026 were chosen. The review is organised thematically around six domains: conceptual foundations, the digital tax ecosystem, demographic determinants, barriers and the digital divide, government initiatives, and compliance outcomes. The findings show that although younger, urban, and salaried taxpayers have a substantially higher degree of digital tax literacy, people living in rural areas, small enterprise owners, and older taxpayers still face significant obstacles relating to awareness, access, and trust. The paper concludes with a proposed research plan and recommendations for policy for improving digital tax literacy throughout India's taxpayer segments.