Nepalese taxation: a path for reform
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Marburg
Marburg Consult für Selbsthilfeförderung
1994
|
| Schriftenreihe: | [Theorie und Praxis der Selbsthilfeförderung / C]
3 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 239, [25] S. |
| ISBN: | 3927489255 |
Internformat
MARC
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| 245 | 1 | 0 | |a Nepalese taxation |b a path for reform |c Rup Bahadur Khadka |
| 264 | 1 | |a Marburg |b Marburg Consult für Selbsthilfeförderung |c 1994 | |
| 300 | |a XV, 239, [25] S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a [Theorie und Praxis der Selbsthilfeförderung / C] |v 3 | |
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Datensatz im Suchindex
| _version_ | 1809766559810322432 |
|---|---|
| adam_text |
CONTENTS
PREFACE
AND
ACKNOWLEDGEMENTS
IV
LIST
OF
TABLES
XIV
LIST
OF
APPENDIX
TABLES
XV
EXECUTIVE
SUMMARY
1
CHAPTER
1:
INTRODUCTION
20
1.1
INTRODUCTION
20
1.2
THE
GENERAL
ECONOMIC
BACKGROUND
20
1.3
RECENT
PERFORMANCE
OF
THE
ECONOMY
23
1.4
CURRENT
ECONOMIC
POLICY
27
1.5
FISCAL
POSITION
32
1.6
COMPOSITION
AND
TREND
OF
TAX
REVENUE
39
1.7
CRITERIA
FOR
EVALUATING
THE
NEPALESE
TAX
SYSTEM
48
CHAPTER
2
:
VAT
AS
A
LONG-TERM
TAX
FOR
NEPAL
52
2.1
INTRODUCTION
52
2.2
EVOLUTION
52
2.2.1
CUSTOMS
DUTIES
52
2.2.2
EXCISES
56
2.2.3
SALES
TAX
63
2.2.4
MINOR
COMMODITY
TAXES
70
2.2.5
LOCAL
LEVEL
COMMOC'!}
TAXES
72
2.3
THE
EXISTING
STRUCTURE
72
2.3.1
CUSTOMS
DUTIES
73
2.3.2
EXCISES
73
2.3.3
SALES
TAX
74
2.3.4
OCTROI
74
2.3.5
MINOR
COMMODITY
TAXES
75
2.4
MAJOR
ISSUES
77
2.4.1.
COMPLICATED
COMPOSITION
AND
OPERATION
77
2.4.2
ALL
MAJOR
COMMODITY
TAXES
ARE
COLLECTED
AT
ONE
POINT
78
2.4.3
PLETHORA
OF
EXEMPTIONS
81
2.4.4
DEFECTIVE
RATE
STRUCTURE
83
2.4.5
PROBLEMS
OF
MINOR
COMMODITY
TAXES
84
2.5
POSSIBLE
REFORM
STEPS
85
2.5.1
VAT
AS
A
LONG-TERM
MEASURE
85
2.5.2
TRANSITIONAL
MEASURES
101
CHAPTER
3:
INCOME
TAX:
FROM
A
ROUGH
TO
A
REFINED
SYSTEM
105
3.1
INTRODUCTION
105
3.2
DEVELOPMENT
105
3.2.1
ORIGIN
OF
THE
IDEA
OF
INTRODUCING
AN
INCOME
TAX
105
3.2.2
INTRODUCTION
OF
INCOME
TAX
105
3.2.3
ADOPTION
OF
A
QUASI-GLOBAL
OR
A
LIMITED
SCHEDULAR
SYSTEM
106
3.2.4
SEPARATION
OF
CORPORATE
INCOME
TAX
FROM
INDIVIDUAL
INCOME
TAX
108
3.2.5
INCREASING
DEPENDENCE
ON
THE
PRESUMPTIVE
BASIS
108
3.2.6
BASIC
ALLOWANCE
109
3.2.7
PROGRESSIVE
RATE
STRUCTURE
110
3.2.8
MOVE
FROM
JOINT
TAXATION
TO
INDIVIDUAL
TAXATION
110
3.2.9
SHIFT
FROM
ITEMIZED
TO
FLAT
SYSTEM
OF
STANDARD
EXPENSES
112
3.2.10
EXPERIMENT
WITH
AN
ADVANCE
TAX
ON
IMPORTS
113
3.3
THE
EXISTING
STRUCTURE
113
3.3.1
INDIVIDUAL
INCOME
TAX
114
3.3.2
CORPORATE
INCOME
TAX
119
3.3.3
HOUSE
RENT
TAXES
122
3.3.4
INTEREST
TAX
123
3.3.5
BUSINESS
AND
PROFESSIONAL
TAX
124
X
3.4
MAIN
PROBLEMS
124
3.4.1
NARROW
COVERAGE
124
3.4.2
UNSCIENTIFIC
TAX
ASSESSMENT
128
3.4.3
DEVIATION
FROM
THE
BASIC
PRINCIPLE
OF
INCOME
TAXATION
132
3.4.4
LONG
TIME-LAG
135
3.4.5
NO
ADJUSTMENT
FOR
INFLATION
135
3.4.6
DEFECTIVE
SYSTEM
FROM
THE
PERSPECTIVE
OF
INTERNATIONAL
TAXATION
137
3.5
POSSIBLE
DIRECTION
FOR
REFORM
138
3.5.1
EXTENSION
OF
COVERAGE
138
3.5.2
IMPROVEMENT
IN
TAX
ASSESSMENT
146
3.5.3
USE
OF
PRESUMPTIVE
METHOD
148
3.5.4
EXTENSION
OF
WITHHOLDING
TAX
150
3.5.5
INTRODUCTION
OF
A
CURRENT
YEAR
BASIS
150
3.5.6
INFLATION
ADJUSTMENT
151
3.5.7
INTERNATIONAL
PERSPECTIVE
152
CHAPTER
4:
PROPERTY
TAXES
AS
THE
MAIN
SOURCE
OF
LOCAL
REVENUE
153
4.1
INTRODUCTION
153
4.2
HISTORICAL
BACKGROUND
153
4.2.1
LAND
REVENUE
153
4.2.2
LOCAL
DEVELOPMENT
TAX
154
4.2.3
URBAN
HOUSE
AND
LAND
TAX
155
4.2.4
HOUSE
ROOF
TAX
157
4.2.5
NET
WEALTH
TAX
157
4.2.6
REGISTRATION
FEES
159
4.3
THE
EXISTING
STRUCTURE
159
4.3.1
LAND
REVENUE
159
4.3.2
LOCAL
DEVELOPMENT
TAX
160
4.3.3
HOUSE
ROOF
TAX
160
XI
4.3.4
NET
WEALTH
TAX
160
4.3.5
REGISTRATION
FEES
162
4.4
BASIC
CONSTRAINTS
163
4.4.1
UNDER-UTILIZED
LAND
REVENUE
163
4.4.2
THE
POLITICALLY
LESS
ATTRACTIVE
HOUSE
ROOF
TAX
164
4.4.3
WEAK
NET
WEALTH
TAX
166
4.4.4
LOW
VALUATION
AND
HIGH
RATE
OF
REGISTRATION
FEES
168
4.5
POTENTIAL
DIRECTIONS
OF
CHANGE
169
4.5.1
TRANSFER
OF
LAND
REVENUE
TO
LOCAL
BODIES
169
4.5.2
STRENGTHENING
HOUSE
ROOF
TAX
169
4.5.3
RE-EXAMINATION
OF
THE
NET
WEALTH
TAX
171
4.5.4
INCREASE
VALUE
AND
REDUCE
RATES
OF
REGISTRATION
FEES
173
CHAPTER
5
:
SPECIAL
CHALLENGES
OF
LOCAL
TAXATION
175
5.1
INTRODUCTION
175
5.2
BACKGROUND
175
5.3
THE
CASE
FOR
LOCAL
TAXATION
178
5.4
CANONS
OF
LOCAL
TAXATION
180
5.5
EVOLUTION
OF
LOCAL
TAXATION
IN
NEPAL
181
5.6
PROBLEMS
WITH
THE
EXISTING
LOCAL
TAX
SYSTEM
184
5.6.1
OCTROI
184
5.6.2
HOUSE
ROOF
TAX
187
5.6.3
HOUSE
RENT
TAX
187
5.7
POSSIBILITIES
FOR
REFORMS
188
CHAPTER
6:
IMPROVING
TAX
ADMINISTRATION
191
6.1 INTRODUCTION
191
6.2
THE
MIDDLEMEN
SYSTEM
191
6.3
INSTALMENT
OF
DIRECT
COLLECTION
SYSTEM
193
6.4
EXISTING
ADMINISTRATIVE
SET-UP
194
XII
6.5
ADMINISTRATIVE
COSTS
OF
TAX
COLLECTION
196
6.6
ADMINISTRATIVE
PROBLEMS
197
6.6.1
WEAK
TAX
ADMINISTRATION
197
6.6.2
INADEQUATE
TAX
TRAINING
198
6.6.3
IMBALANCE
AND
INADEQUATE
ORGANISATIONAL
PATTERN
199
6.6.4
PREDOMINANCE
OF
LOW
LEVEL
NON-TECHNICAL
POSTS
201
6.6.5
INADEQUATE
PHYSICAL
AND
OTHER
FACILITIES
201
6.6.6
DEBATABLE
SCOPE
OF
THE
REVENUE
INVESTIGATION
DEPARTMENT
201
6.6.7
LACK
OF
ADEQUATE
INFORMATION
SYSTEM
202
6.6.8
LACK
OF
A
COHERENT
TAX
POLICY
203
6.7
SUGGESTIONS
FOR
ADMINISTRATIVE
REFORMS
203
6.7.1
STRENGTHENING
THE
REVENUE
SERVICE
204
6.7.2
PROVISION
OF
EXTENSIVE
TAX
TRAINING
204
6.7.3
REORGANISATION
AND
EXPANSION
205
6.7.4
DEVELOPING
AN
INTEGRATED
INFORMATION
SYSTEM
206
6.7.5
TAX
POLICY
AND
RESEARCH
208
CHAPTER
7:
TAX
REFORM
STRATEGY
209
7.1 NEEDS
AND
POSSIBILITIES
FOR
TAX
REFORM
209
7.2
FORMULATION
OF
A
COMPREHENSIVE
TAX
REFORM
PROGRAMME
211
7.3
RATIONALIZATION
OF
THE
STRUCTURE
AND
OPERATION
OF
TAXES
213
7.4
STRENGTHENING
TAX
ADMINISTRATION
220
7.5
IMPROVING
TAX
COMPLIANCE
224
LITERATURE
229
APPENDIX
TABLES
239
XIII |
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| geographic | Nepal (DE-588)4041612-4 gnd |
| geographic_facet | Nepal |
| id | DE-604.BV009824933 |
| illustrated | Not Illustrated |
| indexdate | 2024-09-10T00:24:46Z |
| institution | BVB |
| isbn | 3927489255 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006504494 |
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| open_access_boolean | |
| owner | DE-703 |
| owner_facet | DE-703 |
| physical | XV, 239, [25] S. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | Marburg Consult für Selbsthilfeförderung |
| record_format | marc |
| series2 | [Theorie und Praxis der Selbsthilfeförderung / C] |
| spelling | Khadka, Rup Bahadur Verfasser aut Nepalese taxation a path for reform Rup Bahadur Khadka Marburg Marburg Consult für Selbsthilfeförderung 1994 XV, 239, [25] S. txt rdacontent n rdamedia nc rdacarrier [Theorie und Praxis der Selbsthilfeförderung / C] 3 Steuer Taxation Nepal Reform (DE-588)4115716-3 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Nepal (DE-588)4041612-4 gnd rswk-swf Nepal (DE-588)4041612-4 g Steuerpolitik (DE-588)4057447-7 s Reform (DE-588)4115716-3 s DE-604 C] [Theorie und Praxis der Selbsthilfeförderung 3 (DE-604)BV004334636 3 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006504494&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Khadka, Rup Bahadur Nepalese taxation a path for reform Steuer Taxation Nepal Reform (DE-588)4115716-3 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| subject_GND | (DE-588)4115716-3 (DE-588)4057447-7 (DE-588)4041612-4 |
| title | Nepalese taxation a path for reform |
| title_auth | Nepalese taxation a path for reform |
| title_exact_search | Nepalese taxation a path for reform |
| title_full | Nepalese taxation a path for reform Rup Bahadur Khadka |
| title_fullStr | Nepalese taxation a path for reform Rup Bahadur Khadka |
| title_full_unstemmed | Nepalese taxation a path for reform Rup Bahadur Khadka |
| title_short | Nepalese taxation |
| title_sort | nepalese taxation a path for reform |
| title_sub | a path for reform |
| topic | Steuer Taxation Nepal Reform (DE-588)4115716-3 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| topic_facet | Steuer Taxation Nepal Reform Steuerpolitik Nepal |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006504494&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV004334636 |
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