Categories
Fourth Semester

BPA 404: Nepalese Legal System

The objective of this course is to provide the concept of law, its philosophy and applications in general and particularly in the context of Nepal.

Contents
  1. Introduction
    • Concept of law
    • Purpose of Law
    • Types of Law
    • Nature of Law
    • Importance of Law
  2. Sources of law
    • Legislation
    • Custom
    • Precedent
    • Convention
  3. Schools of law
    • Natural law theory
    • Analytical school
    • Sociological school
    • Realist school
    • Functions of law
    • Relation with other disciplines
  4. Judiciary in Nepal
    • District court
    • Appellate court
    • Supreme court
  5. Judiciary process in Nepal and case study
References
  • Lamsal, Narayan (2050). Principles of Law. Kathmandu: Ratna Pustak Bhandar.
  • Pradhananga, Ranjitbhakta & Silwal, Kishor (2071). A General Outline of Jurisprudence. Kathmandu: Bhrikuuti Academic Publications.
Categories
Fifth Semester

BPA 415: Revenue Governance

The objective of this course is to provide students with the overall fundamental knowledge of Revenue Administration.

Contents
  1. Introduction
    • Concept of government revenue
    • Source and pattern of government revenue
  2. Tax and its principles
    • Meaning and objective of Taxation
    • Classification of Taxation
    • Principles of taxation: Cannons of taxation, Equity principles of taxation
    • Benefit received and ability to pay
  3. Taxation Policies and major structure of Taxation in Nepal
    • Taxation Policies
    • Provision of Nepalese Tax Policy: Customs, Value added tax, Income tax, capital gain tax, house rent tax and land tax
  4. Tax assessment and collection
    • Methods of income tax assessment
    • Tax collection: Tax deduction at source, Tax installments
    • Tax Recovery
  5. Tax Administration and law
    • Institutional arrangement for tax administration and their roles in Nepal
    • Right and duties of tax payer
    • Penalty against tax defaulters
    • Remedy against tax assessment
References
  • Adhikari H.P. (2007). Public Finance; Kathmandu: Renuka Kattel.
  • Adhikari, H.P. (2009). Nepalese Tax Administration; Kathmandu: Renuka Kattel
  • Ahusa H. L. (2000). Fundamentals of Economic Theory, Delhi: S. Chand & Company Ltd.
  • Bernard P. Herber (2006). Modern Public Finance, Delhi: AITBS Publisher & Distributors.
  • Chopra P.N. (2003). Haero Economics, Delhi: Kalayari Publishers.
  • Due, John F. and Friedlander Ann F. (2002). Government Finance Economics of the
  • Hajela T.N. (2004). Public Finance, Delhi: Konark Publisher Pvt. Ltd.
  • Jhingan M. (2006). Public Finance and International Trade, Delhi: Virinda Publications Pvt. Ltd.
  • Joshi Shyam (2000). Public Economics and Policy. Delhi: A.I.T.B.S. Publishers & Distributors.
  • Singh, S.K. (1991). Public Finance in Developed and Developing Countries (3rd Ed.) New Delhi: S. Chand & Company Ltd.
  • Nepalese Finance Act, Income Tax Act, Value Added Tax and Customs Directives
  • Nepalese Economic Survey and Budget Speeches