Academic literature on the topic 'VAT in Nepal'
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Journal articles on the topic "VAT in Nepal"
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Dahal, Ananta Raj. "Role of Value Added Tax in Total Tax Revenue: An Empirical Study of Nepal." Journal of Population and Development 1, no. 1 (November 27, 2020): 1–12. http://dx.doi.org/10.3126/jpd.v1i1.33099.
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This paper examines the role of Value Added Tax (VAT) in total tax of Nepal. Tax is the main sources of government revenue. There are different kinds of tax systems used in the world. The concept of VAT had been introduced in 1919 A D from Germany as a new concept of indirect tax system of the world. VAT system have introduced from 1995 A D in Nepal. The specific objectives are to analyse the trend of VAT and to examine the correlation between VAT with total revenue and total tax revenue in Nepal. This study is based on secondary data, which are incorporated from the Ministry of Finance and other related government as well as non-government organizations. Both analytical and descriptive statistics are applied as methods in this study. At the process of data analysis some statistical tools like regression, correlation, etc. are used. The study shows that VAT has significant percentage in total revenue and total tax revenue in Nepal. There are more than 99 present variations due to VAT in total revenue, total tax revenue and indirect tax revenue. All these relationship are significant as r >6 PEr everywhere. Thus, VAT has significant contribution in government revenue of Nepal. But the system of VAT must be improved to increase its effectiveness through the government policy level and increase awareness tax payers about baling system of VAT.
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Adhikari, Krishna Gopal. "A Share of VAT on GDP in Nepal After 2010 A.D." Dristikon: A Multidisciplinary Journal 9, no. 1 (December 31, 2019): 53–62. http://dx.doi.org/10.3126/dristikon.v9i1.31156.
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This research paper examines the share of VAT on GDP in Nepal After 2010 A.D. Value Added Tax (VAT) is the most recent innovation in the field of taxation. Actually, VAT is considered one of the most important tax revenue of the second half of the twentieth century. It is a scientific tax system, which was first introduced in 1954 in France. VAT is a family member of indirect tax. Economic development has been one of the most popular slogans in almost all the developing countries all over the world. The main concern of study is to analyze the share of VAT on the gross domestic product in Nepal. This article based up secondary source of information collects from economic survey, books, article, journals and research paper. This paper employs descriptive research design. This study shows that the share of VAT is increasing every year since 2010 A.D. It plays the important role for economic development in Nepal. This article is very useful to the researchers, government and policy makers who want to know the contribution of VAT on GDP in Nepal. VAT is a broad based tax as it also covers the value added to each commodity by a firm during all stages of production and distribution.
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Gnawali, Achyut. "Tax Payers’ Knowledge Towards Value Added Tax in Nepal." Journal of Nepalese Business Studies 11, no. 1 (December 31, 2018): 76–86. http://dx.doi.org/10.3126/jnbs.v11i1.24205.
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Value added tax (VAT) has been the most essential choice as an ingredient of tax reforms of developing countries like Nepal, which leads to revenue enhancement and sustainable economic development. As VAT was a new concept in Nepal, a comprehensive taxpayer education program was launched to impart knowledge regarding the various aspects of VAT to parliamentarians, industrialists, businesspersons, consumers as well as various sections of the society. The study used descriptive and survey research design. Data were collected through questionnaires. Statistical tools were used to make a proper analysis. It is found that more than 88 percent of respondents are aware enough to ask tax invoice after purchasing goods or services. Most of them ask for tax invoice to get the authenticity of sellers. VAT must be successful and this largely depends upon the public awareness, honesty, faith and morality of tax officials and the business community. There is a need for willpower and action. It is also found that taxpayers’ awareness programme and tax education play prime role to increase the VAT revenue in Nepal.
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Sutihar, Deo Narayan. "Trend Analysis of the Value Added Tax in Nepal." Economic Literature 13 (February 8, 2018): 1. http://dx.doi.org/10.3126/el.v13i0.19145.
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<p>Value added tax (VAT) is the recent one of the sales tax family. This article tries to estimate the share of VAT in Gross Domestic Product (GDP), total tax revenue and indirect tax revenue. Besides, it also estimates the growth rate of VAT. This comprises 2.80 percent and 16.01 percent share of GDP in fiscal year 2000/01 and 2014/15 respectively. It also ranges from 30.69 percent to 37.63 percent share of tax revenue. Likewise, its share ranges from39.94 percent to 50.05 percent. The regression equation has been used to estimate annual growth rate of VAT. The estimate of the annual growth rate of VAT is found to be Rs.6.63billion. From this result, it is obvious that VAT has been increased by Rs. 6.63 billion annually during study period of the fifteen years. The coefficient of determination (R2) shows 87.76% of the total variation in VAT is explained by the variation in time variable. Similarly, the adjusted coefficient of determination (R2) exhibits that 86.82% of the total variance in VAT is explained by the variance in time variable. The calculated value of F-distribution is found to be 93.204, which is greater than critical value of F i.e. F0.05 (1,13)=4.67. It is significant at 5% level, which exhibits the best fitted regression line. From the statistical analysis, the value of autocorrelation is found to be 0.54 and its d-statistic is also found, which is significant at 5 percent level. Thus, the analysis justifies that there is a positive autocorrelation among error terms. To remove the autocorrelation, the transformation data have been used. But, the value of autocorrelation is not found corrected which needs by incorporating other important explanatory variables to further research.</p><p> <strong><em>Economic Literature</em></strong><em>, </em>Vol. XIII August 2016, page 1-8</p><p> </p>
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Koirala, Kamal. "Value Added Tax (VAT) in Nepal: A Critical Assessment of Its Performance." Journal of Nepalese Business Studies 7, no. 1 (July 9, 2012): 63–69. http://dx.doi.org/10.3126/jnbs.v7i1.6408.
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Value 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 data.The Journal of Nepalese Business StudiesVol. Vii, No. 1, 2010-2011Page : 63-69Uploaded date: July 8, 2012
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Shah, R. K. "Value Added Tax in Nepal: An Empirical Assessment." Tribhuvan University Journal 27, no. 1-2 (December 30, 2010): 131–42. http://dx.doi.org/10.3126/tuj.v27i1-2.26396.
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In developing economies, resource gap is critical and widening resulting tohuge fiscal and budgetary deficits. Therefore, revenue mobilization is challenging proposition in an economy like Nepal where majority of the people live in abject poverty. Tax administration lacks innovative mechanism to identify new tax payers and bring them into tax-net. Tax reform agenda was the reform package and program of the government after the restoration of multiparty democracy system. In Nepal, VAT was introduced in 1997 to improve revenue mobilization through broadening the tax base and modernizing the tax system. In this process, the government had to face new problems that came along with the adoption of VAT. Thus, the purpose of this study is to analyze the structure and responsiveness of VAT in Nepal empirically and compare it with that of old system of sales taxes. The old system of sales taxes refers to the combined sales, entertainment, contracts, hotels, and air flight taxes received by the government before 1997/98.
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Acharya, Sanjaya. "Reforming Value Added Tax System in Developing World: the Case of Nepal." Business and Management Studies 2, no. 2 (May 18, 2016): 44. http://dx.doi.org/10.11114/bms.v2i2.1616.
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Value Added Tax (VAT) has become an integral part of domestic tax reforms in many developing countries. Taking the case of Nepal, VAT associates a number of refunds to different private sector activities for promoting investment in higher growth and export potential sectors. Total refund, more specifically, export refund has a significant positive impact on the level of GDP. Furthermore, non-agricultural GDP has strong positive influence to VAT C-efficiency ratio. Likewise, higher the VAT gap, lower is the C-efficiency ratio. If C-efficiency is improved coupled with higher compliance, the capability of the government is strengthened in domestic revenue generation.
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Sharma, Devilal. "An Experience Of Executing Value Added Tax (Vat) In Pokhara." Janapriya Journal of Interdisciplinary Studies 3 (July 31, 2017): 34–46. http://dx.doi.org/10.3126/jjis.v3i0.17895.
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Indirect taxes have a dominant role in the whole tax structure of developing countries like Nepal. VAT has been in operation for the last Eighteen years; still it is facing a number of challenges owing to poor administration, lack of good faith and honesty, rampant corruption, political instability, the problems of non-issuance of bill, narrow coverage, etc. For the improvement in effective VAT implementation, various areas including proper billing system, efficient tax administration, intensive billing enforcement, wide coverage, computerization, etc. VAT registrants are involving in VAT fraud. In this situation IRD has the various challenges to control the VAT evasion and implement the policy in effective and efficient way. The study is focused on the effectiveness of the VAT implementation of VAT collection policy in real field. Hence, its main objective is to analyze the effectiveness of the VAT implementation. For efficient implementation VAT officials have to perform effectively. The IRO Pokhara is working hard to collect more and more VAT so far as possible from its working area. Many taxpayer educations program in different places and compulsorily registration campaign to VAT program have been organized by IRO, Pokhara. The effectiveness of IRO, Pokhara and its officials seemed as satisfactory. With regard to fairness, friendliness with VAT registrants and overall effectiveness is at satisfactory level. Most of registrants are satisfied with the administrative mechanism of VAT in Nepal as well as with the availability of VAT document and information and its clarity. But in case of getting VAT refund in cash VAT registrant are not satisfied. Except in case of VAT refund in cash most satisfaction level of VAT registrants toward present VAT collection policy and practice seems to be at a satisfactory level. The market monitoring and investigation is the main tool that IRO, Pokhara is applying to control the VAT evasion. Similarly taxpayer education, current year audit and tax audit, billing enforcement, and e-base tax system are the other the major tools and techniques obtained by IRD to control the VAT evasion. Janapriya Journal of Interdisciplinary Studies, Vol. III (December 2014), page: 34-46
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Dangal, Dilnath. "Value Added Tax in Nepalese Context." NUTA Journal 5, no. 1-2 (December 31, 2018): 87–94. http://dx.doi.org/10.3126/nutaj.v5i1-2.23462.
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A value added tax (VAT) is a tax not on the total value of the commodity being sold, but on the value added by the last trader. Developing countries are engaging in the study of VAT more seriously as it is the source of tax revenue which has high tax potential yield among the existing tax systems. In this situation, this paper intended to assess practices of VAT and VAT administration as well as its contribution on GDP in Nepalese context. More so, the study collected secondary data which are analyzed based on descriptive/comparative methods. The study found that, sales tax has been replaced by VAT since 1997 in Nepal. Before that sales tax played a vital role to collect revenue and resources mobilization. Department of VAT and its field offices were/are responsible for administering VAT functions that was/is not yet attractive and efficient. However, data shows that collecting VAT is in increasing order. In Fiscal Year 2014/15 it came to NRs. 11516 crore which was 5.42 percent of GDP, 29.60 percent of total revenue and 48.14 percent of indirect tax revenue. And the contribution of VAT as percent of GDP remained at average of 4.04 percent during the study period (2002/2003 to 2014/2015).
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Gautam, Biranji, and Devi Lal Sharma. "Contribution of Nepal Telecom to Nepalese Revenue." Janapriya Journal of Interdisciplinary Studies 9, no. 1 (December 31, 2020): 32–44. http://dx.doi.org/10.3126/jjis.v9i1.35238.
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Public enterprise in Nepal plays vital role in generating revenue in Nepal. Nepal Telecom (NT) is the leading and high revenue contributing public enterprise in Nepal. The main aim of this study is to examine the contribution of different tax from NT to Nepalese revenue. Hence, descriptive research design was applied to complete this study. Under the descriptive research design case study of NT has carried out to attain the desired objective of this study. At present there are major five licensed mobile telecom are into operation in Nepal which was considered as population. Out of these, NT has coverage nationwide as well highest revenue generating company. So, NT is taken as sample by following the convenience sampling method. The study has based on secondary data. Revenue from NT includes income tax, and VAT, custom, service fees, local development fees, dividend tax, and share of profit etc. The income tax from NT to total revenue is the highest 1.66 percent and the least 1.19 percent and average 1.43 percent during the study period
Dissertations / Theses on the topic "VAT in Nepal"
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Fryksell, Dhanjal Dinah, and Jessica Persson. "Överlevt trafficking i Nepal: vad händer sedan? : En studie om det rehabiliterande sociala arbetet." Thesis, Linnéuniversitetet, Institutionen för socialt arbete, SA, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-14296.
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Human trafficking is one of the biggest social problems in Nepal with over 12.000 Nepali women and children being trafficked over the border to India every year. Despite the scale and the severe consequences of trafficking in the Nepalese society, very little is known about efforts to rehabilitate survivors of human trafficking. The purpose of this study was to illustrate the rehabilitation methods and interventions in Nepal. It is based on the results from five interviews with three different nongovernmental organizations in Nepal. The result from this study shows that counseling is the main intervention for rehabilitation of the mental health of victims of trafficking. Findings also showed that nongovernmental organizations in Nepal also use other interventions to integrate the women back into the society, such as skills training, education and physiological treatment. To better understand these interventions and to conceptualize our findings we have used different theories such as, Empowerment, Crises work and Cognitive Behavioral Therapy. We have also used Hasenfelds organization theory which helps to illustrate the work structure in the organizations behind the methods and interventions. Result showed that people-changing is the main organizational strategy for the nongovernmental organizations. The study has practical implications in that it highlights the need for, not only more resources, but also an awareness of the complexity of the issue of rehabilitation as well as the need for a multitude of interventions. Keywords: Human trafficking; Rehabilitation work; Nepal; Empowerment
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Pradhan, Bhola Ram. "A study on the effect of stocking density and species ratios on growth and production of silver carp (Hypophthalmichthys molitrix Val.) and bighead carp (Aristichthys nobilis Rich.) in cages in Indrasarobar Reservoir, Nepal." 1994. http://hdl.handle.net/1993/18420.
Full textBooks on the topic "VAT in Nepal"
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Khadka, Rup Bahadur. VAT and its relevancy to Nepal. Kathmandu: Ratna Pustak Bhandar, 1997.
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compiler, Basaula Bishwa, ed. Income tax and VAT laws in Nepal. Kathmandu]: Bishwa Basaula, 2014.
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Dullemen, Inez van. Huis van ijs: Reisimpressies uit India en Nepal. Amsterdam: Em. Querido, 1988.
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Hammen, Clara van der. De groene weduwen van Nepal: Een dorpstudie naar de oorzaken van arbeidsmigratie en de effecten hiervan op de thuissamenleving in de heuvels van Nepal. Utrecht: Rijksuniversiteit, 1985.
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Mountfort, Guy. Ongerept India: De biologische diversiteit van India en Nepal. Weert: [s.l.], 1991.
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Budhathoki, C. B. Rapeseed (Brassica campestris var Toria) variety evaluation for the Western Hills of Nepal, 1993: 94.. Pokhara: Lumle Regional Agricultural Research Centre, 1995.
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Income Tax and VAT in Nepal. Nepal: Professional Studies Resources Developers (PSRD), 2007.
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Income Tax and VAT in Nepal. Nepal: Professional Studies Resources Developers (PSRD), 2013.
Find full textBook chapters on the topic "VAT in Nepal"
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Hedlund, Roger E. "Independents." In Christianity in South and Central Asia, 261–73. Edinburgh University Press, 2019. http://dx.doi.org/10.3366/edinburgh/9781474439824.003.0024.
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The term ‘Independents’ differentiates lesser-known congregations and small clusters from the historic Protestant, Orthodox and Catholic denominations. Chennai (Madras) is home to a vast number of Christian denominations and institutions. Groups may range from 20–25 in number to as large as 400–500. Similar new Independent churches and movements are found in many parts of India. Sadhu Sundar Singh was a pioneering figure in the indigenisation of Christianity in India; baptised at Simla, he nevertheless remained free from the imported ecclesiastical institutions that Westernised the Indian church. There is also a more radical transformation of Christianity in hybrid religious groups in the borderlands between Christianity, Islam and Hinduism. The faith relation to Jesus of several Isa-Muslim and Christ bhakti-Hindu groups transcends the traditional denominational boundaries of Christianity. Prior to 1950 no Nepali Christians were resident in Nepal, but Nepali people managed to seep out into India, where a number of them became Christians, with most Pentecostal or Charismatic in character but indigenous in origin; more recently as many as 1 million were reported. A tiny underground church exists in Islamic Afghanistan, composed of former refugees who became Christians during the 1970s while in other countries.
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Kumar, Raghvendra, Prasant Kumar Pattnaik, and Priyanka Pandey. "Conversion of Higher into Lower Language Using Machine Translation." In Web Semantics for Textual and Visual Information Retrieval, 92–107. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-2483-0.ch005.
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This chapter addresses an exclusive approach to expand a machine translation system beginning higher language to lower language. Since we all know that population of India is 1.27 billion moreover there are more than 30 language and 2000 dialects used for communication of Indian people. India has 18 official recognized languages similar to Assamese, Bengali, English, Gujarati, Hindi, Kannada, Kashmiri, Konkani, Malayalam, Manipuri, Marathi, Nepali, Oriya, Punjabi, Sanskrit, Tamil, Telugu, and Urdu. Hindi is taken as regional language and is used for all types of official work in central government offices. Commencing such a vast number of people 80% of people know Hindi. Though Hindi is also regional language of Jabalpur, MP, India, still a lot of people of Jabalpur are unable to speak in Hindi. So for production those people unswerving to know Hindi language we expand a machine translation system. For growth of such a machine translation system, used apertium platform as it is free/open source. Using apertium platform a lot of language pairs more specifically Indian language pairs have already been developed. In this chapter, develop a machine translation system for strongly related language pair i.e Hindi to Jabalpuriya language (Jabalpur, MP, India).
Conference papers on the topic "VAT in Nepal"
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Karn, Arodh Lal, and Rakshha Kumari Karna. "Supply line engineering on importation and exportation: bimstec perspective." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.016.
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Purpose – the purpose of this paper is to investigate whether supply line engineering strategies of goods and service exports, exports transport services and export time have a significant impact on GDP growth of BIMSTEC countries or not. Research methodology – the study employed a panel vector error correction model (VECM) instead of loose VAR to examine the short and long-run relationship among the selected indicators and GDP growth. Findings – in the long-run, the time of export negatively and suggestively associate with GDP. Conversely, VECM based Granger causality test signposted that in short-run only unidirectional causality running from goods and service exports (GSE), trade duration like exports time (ET) toward GDP and for the rest of the variables no causality found. Research limitations – this study is contextualized only on Bangladesh, Bhutan, India, Myanmar, Nepal, Sri Lanka and Thailand. Practical implications – to investigate the current position of the link between supply line logistics strategies and economic growth by using annual data for the period of 1980 to 2014 and possible weaknesses and logistics presence. Originality/Value – this paper is an attempt, first of its kind, to fill up this shortfall, to estimate the relationship of exports transport services, exports time, and goods and services exports with GDP growth of BIMSTEC countries.