Journal of Social Review and Development

Effect of GST on inflation and economic growth in India with special references to food prices

Isht Jot Singh — 2026-04-01

The paper explores how Goods and Services Tax (GST) has shaped inflation and economic growth in India, concentrating it on what’s happened with food prices because of advent of GST. GST rolled out in July 2017, promising to simplify the messy indirect tax system, push people and businesses to follow the rules, reduce tax evasion and make the economy run smoother. Post implementation of GST, numbers show better tax collection and a move towards a more formal economy. Still, the story around inflation especially for food gets messy and changes a lot from one region to another. The paper closely investigates at how GST has changed the way of movement of food prices, separating out unprocessed foods (which don’t get taxed) from processed foods (which do). It unpacks the inflation that showed up during the transition— phase and all confusion over input tax credits. The research is a mix of analysis of existing data and digging into the new policy documents, with a special eye on places like Uttarakhand, where small food processors and informal shops are everywhere. The findings present a clear picture about the fact that, GST has helped making the economy more formal and globalised for the movement of goods to move between states. However, the low-income families and small food producers bore the brunt of the inflation in the short-run because of this tax reforms.

Learning strategies to improve students’ speaking skills at Islamic elementary school

Suprapti — 2026-04-01

This study aims to describe the learning strategies employed by teachers in developing students’ speaking skills at State Islamic Elementary School (MIN) 4 Baki Sukoharjo in the Academic Year 2024/2025. This research employs a descriptive qualitative approach, with the fifth-grade Indonesian language teacher as the subject, and the principal and students as informants. Data collection techniques included observation, interviews, and documentation, analyzed through an interactive model. The findings reveal that teachers implemented a constructivist approach and group discussion methods to create engaging learning, foster students’ confidence, and gradually enhance their communication skills.

Human capital development indicators and poverty reduction in Nigeria

Esther Nkechi Okoro — 2026-04-07

The study determined the human capital development indicators and poverty reduction in Nigeria. The specific objectives were to: ascertain the impact of government education expenditure on poverty reduction in Nigeria and determine the impact of out-of-pocket health expenditure on poverty reduction in Nigeria. The research design was ex post-facto method. The variables consist of government education expenditure, government health expenditure, out-of-pocket health expenditure, poverty is poverty head count ratio and tertiary school enrolment rate for the period of 1990 to 2024 as defined in our model specification. All the variables were sourced from Central Bank of Nigeria’s (CBN) statistical bulletin and World Bank Data indicator of the time scope. The pre-estimation statistics includes descriptive statistics, Correlation Matrix of the Variables, Augmented Dickey-Fuller Unit Root test statistic, Johansen Co-integration test. The estimation technique includes Dynamic ordinary least square (DOLS) while post-estimation technique involves Histogram Normality Test. The empirical results showed that government education expenditure has 62 percent positive and insignificant impact on poverty reduction (t-statistics; 1.157737; p-value; 0.0000 > Sig-value: 0.8766) and out-of-pocket health expenditure has 31 percent positive and significant impact on poverty reduction (t-statistics; 5.51927; p-value; 0.0000 > Sig-value: 0.005). The study recommended that Federal Ministry of Education, in collaboration with state governments, should implement scholarship programs that target low-income families. This can be accomplished by introducing transparent scholarship schemes that involve community-based organizations and educational institutions to identify deserving beneficiaries, ensuring that these opportunities are not monopolized by affluent individuals.