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Modernization Of Tax Administration In Low Income Countries: The Case Of Nepal

Author

Listed:
  • Rup Khadka
  • Glenn Jenkins

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

Abstract

Tax administrations in many low-income countries are weak, corrupt, and nontransparent. This inefficiency reflects both the mix of taxes and the faulty design in their structure and in their operational systems. The tax administration is also affected by policies relating to the salary, the attitude, and the reward and punishment system of personnel. The tax administration in low-income countries is driven by detailed revenue targets and not by the tax laws and accounting records. The tax officials are allowed both to earn money ad still meet their revenue targets. Many things are done through negotiation rather than on the basis of information processing. Since the organized business sector provides the bulk of the tax revenue, it is the sector that is hindered by such a system. The development of the modern business sector and globalization of business activities have generated pressure for tax administration reform.

Suggested Citation

  • Rup Khadka & Glenn Jenkins, 2000. "Modernization Of Tax Administration In Low Income Countries: The Case Of Nepal," Development Discussion Papers 2000-04, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:142
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    Cited by:

    1. Roel Dom, 2017. "Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant," Discussion Papers 2017-01, University of Nottingham, CREDIT.
    2. Manasan, Rosario G., 2003. "Tax Administration Reform: (Semi-) Autonomous Revenue Authority Anyone?," Discussion Papers DP 2003-05, Philippine Institute for Development Studies.

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    Keywords

    Nepal; Tax-administration; modernization;

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