The objective of this course is to provide students with the overall fundamental knowledge of Revenue Administration.
Contents
- Introduction
- Concept of government revenue
- Source and pattern of government revenue
- 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
- 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
- Tax assessment and collection
- Methods of income tax assessment
- Tax collection: Tax deduction at source, Tax installments
- Tax Recovery
- 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