Welcome to Scribd, the world's digital library. Read, publish, and share books and documents. See more
Download
Standard view
Full view
of .
Save to My Library
Look up keyword or section
Like this
95Activity

Table Of Contents

0 of .
Results for:
No results containing your search query
P. 1
Tax Reform in Nepal : A Study of Nepalese VAT

Tax Reform in Nepal : A Study of Nepalese VAT

Ratings:

3.67

(3)
|Views: 11,148 |Likes:
Published by Milan Shakya
Milan Shakya's MBS Thesis on TAX REFORM IN NEPAL: A Study of Nepalese Value Added System.
Milan Shakya's MBS Thesis on TAX REFORM IN NEPAL: A Study of Nepalese Value Added System.

More info:

Published by: Milan Shakya on Sep 14, 2009
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PDF, TXT or read online from Scribd
See more
See less

12/04/2013

pdf

text

original

 
 
TAX
 
REFORM
 
IN
 
NEPAL
 
:
 
A
 
STUDY
 
OF
 
NEPALESE
 
VALUE
 
ADDED
 
TAX
 
SYSTEM
 A THESIS
Submitted By:MILAN SHAKYACampus Roll No.: 72/059T.U. Registration No. 3981-93MBS II Year Symbol No.: 1754/2062 Nepal Commerce CampusTribhuvan UniversitySubmitted To:Office of the DeanFaculty of ManagementTribhuvan University
 
 In Partial Fulfillment of the Requirements for the Degree of  Master of Business Studies (MBS)
 New Baneshwor, Kathmandu
October, 2008
 
 
ACKNOWLEDGEMENTS
The present research study “Tax Reform in Nepal: A Study of Nepalese Value Added TaxSystem” has been prepared for the partial fulfillment of the requirement for the Degree of Master of Business Studies (MBS). Although VAT is no longer a new topic in the T.Ucurriculum, still I chose this topic mainly because of my curiosity to know why VAT is fallingshort of target in spite of its implementation more than 11 years ago. In fact, VAT promises agreat change in the revenue structure of any country and is said to be more efficient andsuperior to sales tax in revenue generation. Moreover, many people are still ignorant andconfused about the very name VAT.I am immensely indebted to my thesis supervisor Mr. Surendra Keshar Amatya, AssociateProfessor, Department of Accountancy and Taxation, Nepal Commerce Campus for patientlyguiding me in the completion of this thesis. Apart from the guidance, he gave me moral support,encouragement and comments. It was due to his scholarly guidance and constructivesuggestions that I was inspired and could complete the thesis in time. I would also like toexpress my gratitude to Dr. Bihari Binod Pokharel, Chairperson of Research Department for hisvaluable suggestions.My thanks also go to all the respondents who gladly and unhesitatingly gave their valuableviews and answers to all questions for my research purpose. I am also thankful to the personnelof Inland Revenue Department, Nepal Rastra Bank and Central Bureau of Statistics for their kind and indefatigable co-operation in providing me the necessary data and supportivematerials.I would like to express my gratitude to officials of Tribhuvan University Central Library andLibrary of Nepal Commerce Campus for their kind help and co-operation.Last but not the least, I would like to thank my family, colleagues and friends who directly or indirectly helped me to complete this thesis. Without their support & help, it would be difficultfor me to prepare and complete this thesis in time.Milan Shakya
 
 
DECLARATION
 
I hereby declare that the thesis entitled “Tax Reform in Nepal: A Study of Nepalese ValueAdded Tax System” submitted to the Office of the Dean, Faculty of Management, TribhuvanUniversity is my original work. It has been prepared for the partial fulfillment of therequirements for the Degree of Master of Business Studies (MBS) under the supervision of Mr. Surendra Keshar Amatya, Associate Professor, Department of Accountancy and Taxation, Nepal Commerce Campus, Tribhuvan University. _______________________ Milan ShakyaCampus Roll No.: 72/059T.U. Registration No. 3981-93MBS II Year Symbol No.: 1754/2062 Nepal Commerce CampusTribhuvan University

Activity (95)

You've already reviewed this. Edit your review.
Sasta Maharjan liked this
Naresh Khanal liked this
1 thousand reads
1 hundred reads
Bhishma J Karki liked this
Birkha B Pun liked this
tapia4yeabu liked this
Deepa Dutta liked this
Bikram Shrestha added this note
aafu ta er pariyo ke garnu,autocad banaune ytarika chahi siknupaye hunthyo

You're Reading a Free Preview

Download
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->