Reforming Value Added Tax System in Developing World: the Case of Nepal

Author:

Acharya Sanjaya

Abstract

Value Added Tax (VAT) has become an integral part of domestic tax reforms in many developing countries. Taking the case of Nepal, VAT associates a number of refunds to different private sector activities for promoting investment in higher growth and export potential sectors. Total refund, more specifically, export refund has a significant positive impact on the level of GDP. Furthermore, non-agricultural GDP has strong positive influence to VAT C-efficiency ratio. Likewise, higher the VAT gap, lower is the C-efficiency ratio. If C-efficiency is improved coupled with higher compliance, the capability of the government is strengthened in domestic revenue generation.

Publisher

Redfame Publishing

Subject

General Medicine

Cited by 3 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Long-Term Asymmetric Impact of VAT on Domestic Investment in Nigeria;Organizations and Markets in Emerging Economies;2023-12-27

2. Mind the Gap: Schooling, Informality, and Fiscal Externalities in Nepal;The World Bank Economic Review;2023-06-08

3. Impact of raising tax rates in GDP growth: The case of Nepal;Review of Business and Economics Studies;2021-11-19

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