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About Thesis
This document is a thesis submitted by Bhavana Puri to Tribhuvan University in Nepal in partial fulfillment of the requirements for a Master's degree in Economics. The thesis analyzes Nepal's tax structure, with a focus on value-added tax (VAT). It provides background on VAT and reviews literature on VAT systems internationally and in Nepal. It then analyzes Nepal's VAT structure, operations, evolution, and the reasons for its adoption. Finally, it evaluates Nepal's tax structure by examining trends in tax and VAT revenues as shares of total revenue and GDP. The thesis finds that VAT revenues in Nepal have grown but remain a small share of GDP compared to other countries. It concludes with recommendations to strengthen Nepal's
Detailed Information
| Author: | ['Phâni Räj Gürâgâin'] |
|---|---|
| Publication Year: | 2017 |
| Pages: | 73 |
| Language: | English |
| Format: | |
| Price: | FREE |
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