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TAX REFORM in NEPAL - A Comprehensive Review

Author

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  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

Abstract

This study is the result of the Federation of Nepalese Chambers of Commerce and Industry’s initiative to reform the overall tax system and tax administration of Nepal. It was undertaken by the Harvard Institute for International Development in conjunction with the Ministry of Finance, His Majesty’s Government of Nepal and the Federation of Nepalese Chambers of Commerce and Industry and funded by the United Nations Development Program. It analyzes the current tax system in Nepal and develops a series of practical recommendations for the reform of all the major taxes in Nepal, excluding the sales tax/ VAT system. It aims to improve the overall tax system in Nepal in a way that reduces the unnecessary compliance costs and administrative burdens of the tax systems, while providing the government with more stable sources of revenue to finance public sector expenditures. The study includes an analysis of the current situations, recommendations for reform, their revenue implications and where appropriate, draft legislation.

Suggested Citation

  • Glenn Jenkins, 1997. "TAX REFORM in NEPAL - A Comprehensive Review," Development Discussion Papers 1997-03, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:126
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    More about this item

    Keywords

    Nepal; Tax Reform;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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