Add to ORKGValue Added Tax (VAT) is a recent phenomenon in the arena of tax administration in Nepal. This paper aims to assess critically the performance of VAT in Nepal since its inception to date, focusing basically on three aspects of it, viz, (i) Current scenario of VAT administration (ii) Major issues, and (iii) Urgent corrective actions required. Most of the qualitative and quantitative relevant data have been collected from Economic Survey and office of Inland Revenue Department (IRD). The data comprises of both primary and secondary dat
All countries in the world whether developed or developing generate most of their government’s reven...
A key feature of the invoice-credit form of value-added tax (VAT) is that some businesses- notably e...
Act no. 235/2004 Coll., Value Added Tax (hereinafter "the VAT Act"), is for non-profit organizations...
Abstract — This article measures the progressivity of a Value Added Tax (VAT) using income data from...
Although VAT is a significant source of tax revenue in Nepal, the system displays a number of weakne...
This study is conducted to examine the trend of income tax in Nepal and the contribution of income t...
Value Added Tax (VAT) has become an integral part of domestic tax reforms in many developing countri...
This paper explores emerging issues on Micro Finance (MF) in Nepal and strategies towards developing...
In common with many developing countries, Bangladesh faces problems in raising sufficient tax revenu...
Microfinance is not simply banking for the poor; it is a development approach with a social mission ...
Value added tax (VAT) is a type of indirect tax that is imposed on goods and services. Sometimes, wh...
The Constitution of Nepal promulgated on September 20, 2015 has transformed the country from the uni...
Uganda’s public expenditure is growing at a fast rate due to the need to finance her National Develo...
Value Added Tax (VAT) is a levy imposed on every sale and purchase transaction of goods and services...
Developed and developing countries of the world generate most of their government’s revenues from ta...
All countries in the world whether developed or developing generate most of their government’s reven...
A key feature of the invoice-credit form of value-added tax (VAT) is that some businesses- notably e...
Act no. 235/2004 Coll., Value Added Tax (hereinafter "the VAT Act"), is for non-profit organizations...
Abstract — This article measures the progressivity of a Value Added Tax (VAT) using income data from...
Although VAT is a significant source of tax revenue in Nepal, the system displays a number of weakne...
This study is conducted to examine the trend of income tax in Nepal and the contribution of income t...
Value Added Tax (VAT) has become an integral part of domestic tax reforms in many developing countri...
This paper explores emerging issues on Micro Finance (MF) in Nepal and strategies towards developing...
In common with many developing countries, Bangladesh faces problems in raising sufficient tax revenu...
Microfinance is not simply banking for the poor; it is a development approach with a social mission ...
Value added tax (VAT) is a type of indirect tax that is imposed on goods and services. Sometimes, wh...
The Constitution of Nepal promulgated on September 20, 2015 has transformed the country from the uni...
Uganda’s public expenditure is growing at a fast rate due to the need to finance her National Develo...
Value Added Tax (VAT) is a levy imposed on every sale and purchase transaction of goods and services...
Developed and developing countries of the world generate most of their government’s revenues from ta...
All countries in the world whether developed or developing generate most of their government’s reven...
A key feature of the invoice-credit form of value-added tax (VAT) is that some businesses- notably e...
Act no. 235/2004 Coll., Value Added Tax (hereinafter "the VAT Act"), is for non-profit organizations...