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.

  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
  • Lamsal, Narayan (2050). Principles of Law. Kathmandu: Ratna Pustak Bhandar.
  • Pradhananga, Ranjitbhakta & Silwal, Kishor (2071). A General Outline of Jurisprudence. Kathmandu: Bhrikuuti Academic Publications.
Fifth Semester

BPA 415: Revenue Governance

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

  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
  • 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