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@article{188530,
        author = {Dr. Manoj Kumar and Dr. Ambuj Srivastav},
        title = {Impact of Direct Taxes on Rural Market Buying Behaviour},
        journal = {International Journal of Innovative Research in Technology},
        year = {2025},
        volume = {12},
        number = {7},
        pages = {2110-2112},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=188530},
        abstract = {Direct taxes—such as income tax, agricultural income tax in certain states, and other personal taxes—play an important role in shaping economic behaviour. Though rural households typically fall under lower tax brackets or are exempt due to agricultural income, recent expansions in rural entrepreneurship, non-farm employment, and digital tax administration have increased the relevance of direct taxation in rural markets. This paper investigates how direct taxes influence the disposable income, spending patterns, and overall buying behaviour of rural consumers. It further evaluates the degree to which tax awareness, compliance, and government redistribution affect consumption decisions in rural India.},
        keywords = {Direct Taxes, Disposable Income, Tax Awareness, Government Redistribution Affect.},
        month = {December},
        }