Joshi, K. and Agarwal, S. (2026) “FROM TAXATION TO TRANSFORMATION: DUAL LEVY SYSTEMS AND THEIR INFLUENCE ON DIGITAL VISUAL CULTURE AND CREATIVE INDUSTRIES”, ShodhKosh: Journal of Visual and Performing Arts, 7(8s), pp. 341–355. doi: 10.29121/shodhkosh.v7.i8s.2026.7645.