IOSR-JEF   Volume-17 ~ Issue-4 ~ Jul. – Aug. 2026

[1]. Bhagat, Noopur. 2025. “Fiscal Federalism In India After GST: Autonomy V/S Efficiency.” SSRN Working Paper.
[2]. Garg, Kapil. 2018. “GST And Indian Fiscal Federalism: The Relevance And The Implications.” Journal Of Advances And Scholarly Researches In Allied Education.
[3]. Gosai, Khoosbu. 2025. “Impact Of GST On Various States: A Comparative Study.” In Viksit Bharat @ 2047: Emerging Momentum.
[4]. Joseph, K. J., And L. Anitha Kumary. 2023. “India's GST Paradigm And The Trajectory Of Fiscal Federalism: An Analysis With Special Reference To Kerala.” The Indian Economic Journal 71(1): 1–22.
[5]. Mahammad Rafee.B , Sneha Singh , M. A. Raja Mohamed , S. Mohammad Zaheed, Sogra Khatoon, And A. Pushpa (2026) Comparative Study On GST Collections Across The States Of India And Economic Growth: A Descriptive Study, Volume 645, Springer Nature Switzerland AG 2026..

[1]. Acosta, P. A., Emmanuel K.K., Lartey, F. S.M.,(2009). Remittances And The Dutch Disease. Journal Of International Economics, 79 ( 1)102-116.
[2]. Adams, R. H. And John, P. (2005). Do International Migration And Remittances Reduce Poverty In Developing Countries? World Development , 33(10)1645–1669.
[3]. Adejumo, A. V., (2013). Foreign Direct Investments And Manufacturing Sector Performance In Nigeria,1970–2009. Australian Journal Of Business And Management Research,3(4), 39-56.
[4]. Ademola, A. (2017). FDI And Nigeria’s Investment Climate: Challenges And Prospects. The Nation Newspaper, Jan. 30th, 2017.
[5]. Adeniyi, O., Omisakin, O., Egwaikhide, F.O. And Oyinlola, A. (2012). "Foreign Direct Investment, Economic Growth And Financial Sector Development In Small Open Developing Economies", Economic Analysis And Policy, 42

[1]. Adhing’a, D.C., & Gatauwa, J.M. (2023). Fintech Banking And Access To Financial Services Among Commercial Banks In Kenya. International Academic Journal Of Economics And Finance, 3(9), 463-484.
[2]. Alhadab, M., & Alsahawneh, S. (2020). Credit Risk, Lending Practices, And Financial Performance Of Jordanian Banks.
[3]. Ali, A. (2016). Capital Adequacy And Financial Performance Of Jordanian Banks. International Journal Of Economics And Finance, 8(3), 60–72.
[4]. Central Bank Of Kenya. (2021). Annual Report And Financial Statements For The Fiscal Year Ended June 30, 2021. Nairobi: CBK.
[5]. Central Bank Of Kenya. (2022). Bank Supervision Annual Report 2022. Nairobi: CBK..

[1]. Banerjee, A., Duflo, E., Glennerster, R., & Kinnan, C. (2015). The Miracle Of Microfinance? Evidence From A Randomized Evaluation. American Economic Journal: Applied Economics, 7(1), 22–53.
[2]. Banerjee, A., Karlan, D., & Zinman, J. (2015). Six Randomized Evaluations Of Microcredit: Introduction And Further Steps. American Economic Journal: Applied Economics, 7(1), 1–21.
[3]. Burgess, R., & Pande, R. (2005). Do Rural Banks Matter? Evidence From The Indian Social Banking Experiment. American Economic Review, 95(3), 780–795.
[4]. CRIF High Mark. (2025, October). Microlend Quarterly Publication On Microfinance Lending: Vol. XXX. Mumbai: CRIF High Mark.
[5]. Government Of India, Ministry Of Rural Development. (2024). Annual Report 2023–24. New Delhi: Department Of Rural Develop-Ment.

[1]. Akerlof, G. A. (1970). The Market For "Lemons": Quality Uncertainty And The Market Mechanism. Quarterly Journal Of Economics, 84(3), 488–500.
[2]. Akerlof, G. A. (1970). The Market For "Lemons": Quality Uncertainty And The Market Mechanism. Quarterly Journal Of Economics, 84(3), 488–500.
[3]. Baron, R. M., & Kenny, D. A. (1986). The Moderator–Mediator Variable Distinction In Social Psychological Research: Conceptual, Strategic, And Statistical Considerations. Journal Of Personality And Social Psychology, 51(6), 1173–1182.
[4]. Bazarbash, M., & Beaton, K. (2020). Digital Financial Services And Financial Inclusion: Opportunities And Risks. International Monetary Fund.
[5]. Central Bank Of Kenya. (2022). Annual Report On The Digital Credit Sector In Kenya. CBK Publications

[1]. Agarwal, V. (2023). The Rise In Economic Inequality In India In Recent Years. International Journal Of Management And Development Studies.......
[2]. Ahluwalia, M. S. (2002). Economic Reforms In India Since 1991: Has Gradualism Worked? Journal Of Economic Perspectives, 16(3), 67–88. Https://Doi.Org/10.1257/089533002760278721
[3]. Ahluwalia, M. S. (2018). India's Economic Reforms: Achievements And Next Steps. Asian Economic Policy Review, 14(1), 46–64. Https://Doi.Org/10.1111/Aepr.12239
[4]. ASER Centre (2024). Annual Status Of Education Report (Rural) 2022. ASER Centre, New Delhi. Asercentre.Org/Wp-Content/Uploads/2022/12/ASER_2024_Final-Report_13_2_24-1.Pdf
[5]. Bhalla, A. And Lapeyre, F. (1997), Social Exclusion: Towards An Analytical And Operational Framework. Development And Change, 28: 413-433. Https://Doi.Org/10.1111/1467-7660.00049

[1]. Abad, L.K., Angelito, L.A., Arceno, M.D., & Sumicad Jr., E.H. (2025). Financial Status And Literacy, And Retirement Preparedness Of Generation X Government Employees. AKTIVA: Journal Of Accountancy And Management.
[2]. Abd Rahim, H., & Ali, S. (2025). Financial Literacy And Retirement Preparedness: A Critical Review Of Determinants And Policy Using Scopus AI Analytics. International Journal Of Research And Innovation In Social Science, 9, 9706–9717. Https://Doi.Org/10.47772/IJRISS.2025.909000799.
[3]. Abidin, Z., Zainuddin, A., & Rahim, A. (2023). Financial Literacy And Retirement Planning Behaviour Among Working Single Women In Private Sector. Malaysian Journal Of Social Sciences And Humanities (MJSSH), 8(6), E002389. Https://Doi.Org/10.47405/Mjssh.V8i6.2389
[4]. Agabalinda, C., & Isoh, A. V. N. (2020). The Impact Of Financial Literacy On Financial Preparedness For Retirement In The Small And Medium Enterprises Sector In Uganda. International Journal Of Applied Behavioral Economics (IJABE), 9(3), 26-41.
[5]. Agnew, J. R., Bateman, H., & Thorp, S. (2012). Financial Literacy And Retirement Planning In Australia. Journal Of Pension Economics & Finance, 12(3), 1–20. Https://Doi.Org/10.1017/S1474747212000033