文章基本信息

标题：Some Aspects of Indirect Taxes in Nepal
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作者：Prakash Kumar Shrestha
期刊名称：Economic Review / Nepal Rastra Bank
印刷版ISSN：1608-6627
出版年度：2000
卷号：12
出版社：Nepal Rastra Bank
摘要：Developing countries raise part of the vast financial resources required for their development needs from tax. considering the limited scope of direct tax, revenue largely depends on indirect taxes like custom duty, sales tax and excise duty. Contribution of indirect taxes to total revenue has an erratic trend. Custom duty constitutes major source hence the revenue policy amounts virtually to import based. The distribution of incidence of indirect taxes has been found regressive. Buoyancy of components indirect taxes such as customs and sales tax is found greater than unity while that of excise duty is less than unity. In terms of GDP sales tax is found more buoyant.