BIBLIOGRAPHY

Books

Adhikari, C. (2003). "Value added tax In Nepal". Kathmandu: Pairavi Prakashan.

Agrawal, J. (2004). "Income tax (theory and practice)". Kathmandu: Buddha Academic
Publishers and Distributors.

Amatya, S., Pokharel, B., & Dahal, R.K. (2004). "Taxation in Nepal (income tax,
property tax & value added tax)". Kathmandu: M.K. Publishers.

Bhattarai, I., & Koirala, G.P. (2007). "Taxation in Nepal with tax planning and VAT".
Kathmandu: Asmita Prakashan.

Gupta, S.C. (1996). "Fundamentals of taxation". New Delhi: Himalaya Publishing

House

Howell, H. (1995). "Tax policy". Washington D.C.: IMF.

Joshi, P. R. (2001). "Research methodology". Kathmandu: Buddha Academic

Enterprises Pvt. Ltd.

Kandel, P. R. (2012). "Tax laws and tax planning in Nepal". Kathmandu: Ratna Pustak
Bhandar.

Khadka, R.B. (1997). "VAT in Nepal: theory and practice". Kathmandu: Ratna Pustak
Bhandar.

Kothari, C.R. (1994). "Research methodology (methods and techniques)". New Delhi;
Vikash Publications

Levin, R. I., & Rubin, D.S. (1996). "Statistics for management". New Delhi:
Prentice Hall of India.

Pandit, S.P. (1996). "Kardatako guide". Kathmandu: Education Information Centre

Shoup, C. S. (2009). "VAT and developing countries". Washington DC: John Wiley and
Sons.

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Shrestha, S. M. (2005). "An introduction to value added tax with practice and
regulation in Nepal". Kathmandu: Himalayan Book Distributers.

Silwal, N.P. (1997). "Value Added Tax: A Nepalese Experience". Kathmandu: Pairavi
Prakashan.

Wolf, H. K., and Pant, P.R. (2000). "A handbook for social science research and thesis
writing". Kathmandu: Buddha Academic Enterprises Pvt. Ltd.

Journals, Articles and Related Published Documents

Dhungana, Y.P. (2003). "Value Added Tax and Its Legal Scrutiny".'Business Age'. Vol-3

Inland Revenue Department, Annual Report (2016/2017), Kathmandu.

Jyoti, R. (2002). "VAT Analysis and Suggestions". 'New Business Age'. Vol-5

Thapa, G.B. (2003). "The Reform of Income Tax In Nepal". Business Age. Vol-2

Wagle, P. (2002, Nov. 15). "VAT Refund System". 'The Kathmandu Post', Nov. 2002.

Theses

Adhikari, D.P. (2003). "A study on comparison between value added tax and sales tax".
Kathmandu: An Unpublished Master’s Degree Thesis, Submitted to Office of the
Dean, Faculty of Management T.U.

Basnet, H.C. (2003). "VAT present status and future prospects in Nepal". Kathmandu:
An Unpublished Master’s Degree Thesis, Submitted to Office of the Dean,
Faculty of Management T.U.

Bhattarai, S. (2002). "Practicing scenario of VAT system in Nepal". Kathmandu: An

Unpublished Master’s Degree Thesis, Submitted to Office of the Dean, Faculty of
Management T.U.

Chaudhari, R. (2001). "VAT in Nepal: An analysis of its problems and prospects".

Kathmandu: An Unpublished Master’s Degree Thesis, Submitted to Office of the
Dean, Faculty of Management T.U.

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Dhakal, D.R. (2013). "A study on practices of value added tax in Nepal". Kathmandu:
An Unpublished Master’s Degree Thesis, Submitted to Office of the Dean,
Faculty of Management T.U.

Ghimire, U. (2010). "Contribution of VAT to National Income". Kathmandu: An

Unpublished Master’s Degree Thesis, Submitted to Office of the Dean, Faculty of
Management T.U.

Karki,S. (2014)."Corporate Tax System and Behavior of Tax in Nepal" An Unpublished

Master’s Degree Thesis, Submitted to Office of the Dean, Faculty of
Management T.U.

Neupane, P.K. (2011). Resource mobilization through value added tax in Nepal
(Unpublished Master's thesis). Faculty of Management, Tribhuvan University,
Kathmandu.

Paudel, P.R. (2014). "A Study on VAT: implementation, problems and its effectiveness
in the Nepalese economy." Kathmandu: An Unpublished Master’s Degree Thesis,
Submitted to Office of the Dean, Faculty of Management T.U.

Acts and Rules

Value Added Tax Act, 2052 Value Added Tax Rule, 2053

Websites

http://en.wikipedia.org/wiki/Value_added_tax

http://www.economywatch.com/business-and-economy/vat.html

http://www.ird.gov.np

http://www.kantipuronline.com/kolnews.php?&nid=92120

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