Weaknesses of VAT in Nepal

Article

Sharma, Dhani Ram and Sarker, Tapan. 2014. "Weaknesses of VAT in Nepal." International VAT Monitor. 25 (3), pp. 140-142.

Article Title	Weaknesses of VAT in Nepal
ERA Journal ID	37156
Article Category	Article
Authors	Sharma, Dhani Ram (Author) and Sarker, Tapan (Author)
Journal Title	International VAT Monitor
Journal Citation	25 (3), pp. 140-142
Number of Pages	3
Year	2014
Place of Publication	Netherlands
ISSN	0925-0832
Web Address (URL)	https://www.ibfd.org/shop/journal/nepal-weaknesses-vat-nepal
Abstract	Although VAT is a significant source of tax revenue in Nepal, the system displays a number of weaknesses. In this article, the authors discuss the most important shortcomings of the VAT system.
Keywords	Nepal; VAT; tax revenue
ANZSRC Field of Research 2020	350299. Banking, finance and investment not elsewhere classified
Public Notes	Files associated with this item cannot be displayed due to copyright restrictions.
Byline Affiliations	Keio University, Japan
	Griffith University
Institution of Origin	University of Southern Queensland

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Amran, Azlan, Zain, Mustaffa Mohamed, Sulaiman, Maliah, Sarker, Tapan and Ooi, Say Keat. 2013. "Empowering society for better corporate social responsibility (CSR): The case of Malaysia." Kajian Malaysia. 31 (1), pp. 57-78.

Voluntary codes of conduct and their implementation in the Australian mining and petroleum industries: is there a business case for CSR?

Sarker, Tapan K.. 2013. "Voluntary codes of conduct and their implementation in the Australian mining and petroleum industries: is there a business case for CSR?" Asian Journal of Business Ethics. 2 (2), pp. 205-224. https://doi.org/10.1007/s13520-012-0027-3

Incentives and disincentives for reducing emissions under REDD+ in Indonesia

Nurfatriani, Fitri, Salminah, Mimi, Cadman, Tim and Sarker, Tapan. 2018. "Incentives and disincentives for reducing emissions under REDD+ in Indonesia." Hossain, Moazzem, Hales, Robert and Sarker, Tapan (ed.) Pathways to a Sustainable Economy: Bridging the Gap between Paris Climate Change Commitments and Net Zero Emissions. Switzerland. Springer. pp. 191-207

What’s in it for me? The potential for managerial benefits to improve tax compliance

Faridy, Nahida, Freudenberg, Brett and Sarker, Tapan. 2018. "What’s in it for me? The potential for managerial benefits to improve tax compliance." Australian Tax Forum: a journal of taxation policy, law and reform. 33 (2), pp. 307-342.

Complexity, compliance costs and non compliance with VAT by small and medium enterprises in Bangladesh: is there a relationship?

Faridy, Nahida, Copp, Richard, Freudenberg, Brett and Sarker, Tapan. 2014. "Complexity, compliance costs and non compliance with VAT by small and medium enterprises in Bangladesh: is there a relationship?" Australian Tax Forum: a journal of taxation policy, law and reform. 29, pp. 281-328.

The Devil is in the Detail: An Analysis of VAT Compliance Costs for SMEs in a Developing Nation

Faridy, Nahida, Freudenberg, Brett and Sarker, Tapan. 2017. "The Devil is in the Detail: An Analysis of VAT Compliance Costs for SMEs in a Developing Nation." New Zealand Journal of Taxation Law and Policy. 23 (2), pp. 176-203.

'They are a tax fearing people': Deterrent Effect-Penalties, Audit and Corruption in a Developing Country

Faridy, Nahida, Freudenberg, Brett and Sarker, Tapan. 2016. "'They are a tax fearing people': Deterrent Effect-Penalties, Audit and Corruption in a Developing Country." Curtin Law and Taxation Review. 3, pp. 1-50.

Sustainable coffee supply chain management: a case study in Buon Me Thuot City, Daklak, Vietnam

Nguyen, Giang N. T. and Sarker, Tapan. 2018. "Sustainable coffee supply chain management: a case study in Buon Me Thuot City, Daklak, Vietnam." International Journal of Corporate Social Responsibility. 3 (1), pp. 1-17. https://doi.org/10.1186/s40991-017-0024-x

First Demographic Dividend, Digitalization, and Economic Growth: Bangladesh’s Experience

Zaman, Kazi Arif Uz and Sarker, Tapan. 2021. "First Demographic Dividend, Digitalization, and Economic Growth: Bangladesh’s Experience." Park, Sang-Chul, Ogawa, Naohiro, Kim, Chul Ju, Sirivunnabood, Pitchaya and Le, Thai-Ha (ed.) Demographic transition and its impacts in Asia and Europe. Tokyo, Japan. Asian Development Bank Institute. pp. 123-161

Promoting Sustainable Development through Realising the First Demographic Dividend Opportunity in the Digital Economy: The Nepal Experience

Tandukar, Shristi, Sarker, Tapan and Dey, Sima Rani. 2021. "Promoting Sustainable Development through Realising the First Demographic Dividend Opportunity in the Digital Economy: The Nepal Experience." Park, Sang-Chul, Ogawa, Naohiro, Kim, Chul Ju, Sirivunnabood, Pitchaya and Le, Thai-Ha (ed.) Demographic Transition and Its Impacts in Asia and Europe. Tokyo, Japan. Asian Development Bank Institute. pp. 162-191

Energy Security and Economic Integration: A Comparative Analysis of Europe and Asia-Pacific

Taghizadeh-Hesary, Farhad, Sarker, Tapan, Mortha, Aline and Kim, Chul Ju. 2021. "Energy Security and Economic Integration: A Comparative Analysis of Europe and Asia-Pacific." Park, Sang Chul, Kim, Chul Ju, Taghizadeh-Hesary, Farhad and Sirivunnabood, Pitchaya (ed.) Economic Integration in Asia and Europe: Lessons and Policies. Tokyo, Japan. Asian Development Bank Institute. pp. 593-620

The Role of Fiscal Incentives and Market-Based Incentives in Promoting Energy Efficiency in the Industrial Sector: Case Studies from Asia

Sarker, Tapan, Taghizadeh-Hesary, Farhad, Mortha, Aline and Saha, Anjan. 2021. "The Role of Fiscal Incentives and Market-Based Incentives in Promoting Energy Efficiency in the Industrial Sector: Case Studies from Asia." Liu, Yang, Taghizadeh-Hesary, Farhad and Yoshino, Naoyuki (ed.) Energy Efficiency Financing and Market-Based Instruments. Singapore. Springer. pp. 131-149

Mahindra & Mahindra – Mainstreaming Sustainability Through Knowledge Building

Sarker, Tapan, Ray, Subhasis and Gazder, Beroz. 2017. "Mahindra & Mahindra – Mainstreaming Sustainability Through Knowledge Building." Lenssen, Gilbert, Rhee, Jay Hyuk and Martinez, Fabien (ed.) The Role of Corporate Sustainability in Asian Development: A Case Study Handbook in the Automotive and ICT Industries. Switzerland. Springer. pp. 145-165

Factors influencing managers’ environmental investment decisions: an empirical examination in the Australian offshore oil and gas industry

Sarker, Tapan. 2017. "Factors influencing managers’ environmental investment decisions: an empirical examination in the Australian offshore oil and gas industry." International Journal of Environmental Policy and Decision Making. 2 (3), pp. 236-270. https://doi.org/10.1504/IJEPDM.2017.085408

The Asian century, sustainable growth and climate change: Responsible futures matter

Hossain, Moazzem, Sarker, Tapan and McIntosh, Malcolm. Hossain, Moazzem, Sarker, Tapan and McIntosh, Malcolm (ed.) 2013. The Asian century, sustainable growth and climate change: Responsible futures matter. United States. Edward Elgar Publishing.

The hidden compliance cost of VAT: An exploration of psychological and corruption costs of VAT in a developing country

Faridy, Nahida, Freudenberg, Brett, Sarker, Tapan and Copp, Richard. 2016. "The hidden compliance cost of VAT: An exploration of psychological and corruption costs of VAT in a developing country." eJournal of Tax Research. 14 (1), pp. 166-205.

Pathways to a sustainable economy: Bridging the gap between Paris climate change commitments and net zero emissions

Hossain, Moazzem, Hales, Robert and Sarker, Tapan. Hossain, Moazzem, Hales, Robert and Sarker, Tapan (ed.) 2018. Pathways to a sustainable economy: Bridging the gap between Paris climate change commitments and net zero emissions. Switzerland. Springer.

Is the literacy of small business owners important for cash flow management?: The experts’ perspective

Belle Isle, Melissa, Freudenberg, Brett and Sarker, Tapan. 2018. "Is the literacy of small business owners important for cash flow management?: The experts’ perspective." Journal of the Australasian Tax Teachers Association. 13 (1), pp. 31-67.

Predicting intention to recycle on the basis of the theory of planned behaviour

Arli, Denni, Badejo, Abi, Carlini, Joan, France, Cassandra, Jebarajakirthy, Charles, Knox, Kathy, Pentecost, Robin, Perkins, Helen, Thaichon, Park, Sarker, Tapan and Wright, Owen. 2019. "Predicting intention to recycle on the basis of the theory of planned behaviour." International Journal of Nonprofit and Voluntary Sector Marketing. 25 (2), pp. 1-14. https://doi.org/10.1002/nvsm.1653

Investigating solutions for the development of a green bond market: Evidence from analytic hierarchy process

Tu, Chuc Anh, Rasoulinezhad, Ehsan and Sarker, Tapan. 2020. "Investigating solutions for the development of a green bond market: Evidence from analytic hierarchy process." Finance Research Letters. 34, pp. 1-5. https://doi.org/10.1016/j.frl.2020.101457

Role of energy finance in geothermal power development in Japan

Taghizadeh-Hesary, Farhad, Mortha, Aline, Farabi-Asl, Hadi, Sarker, Tapan, Chapman, Andrew, Shigetomi, Yosuke and Fraser, Timothy. 2020. "Role of energy finance in geothermal power development in Japan." International Review of Economics and Finance. 70, pp. 398-412. https://doi.org/10.1016/j.iref.2020.06.011

The business tax literacy of Australian small businesses

Belle Isle, Melissa, Freudenberg, Brett and Sarker, Tapan. 2022. "The business tax literacy of Australian small businesses." Australian Tax Forum: a journal of taxation policy, law and reform. 37 (1), pp. 65-103.

Role of the Land-Based Private Sector in Low-Emission Development: An Indonesian Case

Alviya, Iis, Sarker, Tapan, Sarvaiya, Harsha and Iftekhar, Md Sayed. 2021. "Role of the Land-Based Private Sector in Low-Emission Development: An Indonesian Case." Sustainability. 13 (24), pp. 1-22. https://doi.org/10.3390/su132413811

Quality infrastructure and natural disaster resiliency: A panel analysis of Asia and the Pacific

Taghizadeh-Hesary, Farhad, Sarker, Tapan, Yoshino, Naoyuki, Mortha, Aline and Vo, Xuan Vinh. 2020. "Quality infrastructure and natural disaster resiliency: A panel analysis of Asia and the Pacific." Economic Analysis and Policy. 69, pp. 394-406. https://doi.org/10.1016/j.eap.2020.12.021

Revisiting conventional and green finance spillover in post-COVID world: Evidence from robust econometric models

Sharma, Gagan Deep, Sarker, Tapan, Rao, Amar, Talan, Gaurav and Jain, Mansi. 2022. "Revisiting conventional and green finance spillover in post-COVID world: Evidence from robust econometric models." Global Finance Journal. 51, pp. 1-22. https://doi.org/10.1016/j.gfj.2021.100691

Neuroentrepreneurship: an integrative review and research agenda

Sharma, Gagan Deep, Paul, Justin, Srivastava, Mrinalini, Yadav, Anshita, Mendy, John, Sarker, Tapan and Bansal, Sanchita. 2021. "Neuroentrepreneurship: an integrative review and research agenda." Entrepreneurship and Regional Development. 33 (9-10), pp. 863-893. https://doi.org/10.1080/08985626.2021.1966106

Conditional acceptance of digitized business model innovation at the BoP: A stakeholder analysis of eKutir in India

Sengupta, Tuhin, Narayanamurthy, Gopalakrishnan, Hota, Pradeep Kumar, Sarker, Tapan and Dey, Subhendu. 2021. "Conditional acceptance of digitized business model innovation at the BoP: A stakeholder analysis of eKutir in India." Technological Forecasting and Social Change. 170, pp. 1-12. https://doi.org/10.1016/j.techfore.2021.120857

Renewable energy generation from livestock waste for a sustainable circular economy in Bangladesh

Islam, K. M. Nazmul, Sarker, Tapan, Taghizadeh-Hesary, Farhad, Atri, Anashuwa Chowdhury and Alam, Mohammad Shafiul. 2021. "Renewable energy generation from livestock waste for a sustainable circular economy in Bangladesh." Renewable and Sustainable Energy Reviews. 139, pp. 1-13. https://doi.org/10.1016/j.rser.2020.110695

Spillovers of the COVID-19 Pandemic: Impact on Global Economic Activity, the Stock Market, and the Energy Sector

Hasan, Md. Bokhtiar, Mahi, Masnun, Sarker, Tapan and Amin, Md. Ruhul. 2021. "Spillovers of the COVID-19 Pandemic: Impact on Global Economic Activity, the Stock Market, and the Energy Sector." Journal of Risk and Financial Management. 14 (5), pp. 1-18. https://doi.org/10.3390/jrfm14050200

Promoting energy efficiency financing within the G20: the role of fiscal instruments

Sarker, Tapan, Taghizadeh-Hesary, Farhad and Yoshino, Naoyuki. 2021. Promoting energy efficiency financing within the G20: the role of fiscal instruments. Germany. Global Solutions Initiative Foundation.

Sustainable Coastal and Maritime Tourism: A Potential Blue Economy Avenue for Bangladesh

Islam, Md Wasiul and Sarker, Tapan. 2021. Sustainable Coastal and Maritime Tourism: A Potential Blue Economy Avenue for Bangladesh. Japan. Asian Development Bank Institute.

Demographic Dividend, Digital Innovation, and Economic Growth: Bangladesh Experience

Zaman, Kazi Arif Uz and Sarker, Tapan. 2021. Demographic Dividend, Digital Innovation, and Economic Growth: Bangladesh Experience. Japan. Asian Development Bank Institute.

Supporting SMEs in Sustainable Strategy Development Post-Covid-19: Challenges and Policy Agenda for the G20

Barbagila, Martina, Buttice, Vincenzo, Giudici, Giancarlo, Mendy, John, Sarker, Tapan, Sharma, Gagan D., Thomas, Asha and Zutshi, Ambika. 2021. Supporting SMEs in Sustainable Strategy Development Post-Covid-19: Challenges and Policy Agenda for the G20. Germany. Global Solutions Initiative Foundation.

Building the business case for climate change adaptation: Lessons from Coastal Australia

Hales, Rob, Banhalmi-Zakar, Zsuzsa, Sarker, Tapan, Lo, Alex, Chai, Andreas, Whittlesea, Emma, Fleming, Chris, Kelly, Katrina and Bun, Mara. 2016. Building the business case for climate change adaptation: Lessons from Coastal Australia. Australia. National Climate Change Adaptation Research Facility.

A general equilibrium assessment of climate change–induced loss of agricultural productivity in Nepal

Chalise, Sudarshan, Naranpanawa, Athula, Bandara, Jayatilleke S. and Sarker, Tapan. 2017. "A general equilibrium assessment of climate change–induced loss of agricultural productivity in Nepal." Economic Modelling. 62, pp. 43-50. https://doi.org/10.1016/j.econmod.2017.01.014

Factors Influencing the Green Bond Market Expansion: Evidence from a Multi-Dimensional Analysis

Tu, Chuc Anh, Sarker, Tapan and Rasoulinezhad, Ehsan. 2020. "Factors Influencing the Green Bond Market Expansion: Evidence from a Multi-Dimensional Analysis." Journal of Risk and Financial Management. 13 (6), pp. 1-14. https://doi.org/10.3390/jrfm13060126

Financial inclusion and macroeconomic performance: Connecting the dots, setting the agenda

Chavriya, Shubham, Sharma, Gagan Deep and Sarker, Tapan. 2022. "Financial inclusion and macroeconomic performance: Connecting the dots, setting the agenda." 35th Australian and New Zealand Academy of Management Conference (ANZAM 2022). Australia 06 - 07 Dec 2022 Australia. Australian and New Zealand Academy of Management.

Sustainable development and finance post-pandemic – future directions and challenges

Cadman, Timothy and Sarker, Tapan. 2022. "Sustainable development and finance post-pandemic – future directions and challenges." De Gruyter Handbook of Sustainable Development and Finance. Germany. Walter de Gruyter. pp. 653-665

Top of the Grade: Factors that could influence small business literacy

Belle Isle, Melissa, Freudenberg, Brett and Sarker, Tapan. 2022. "Top of the Grade: Factors that could influence small business literacy." Journal of Australian Taxation. 24 (1), pp. 5-34.

The role of fiscal instruments in encouraging the private sector and smallholders to reduce emissions from deforestation and forest degradation: Evidence from Indonesia

Cadman, Tim, Sarker, Tapan, Muttaqin, Zahrul, Nurfatriani, Firti and Maraseni, Tek. 2019. "The role of fiscal instruments in encouraging the private sector and smallholders to reduce emissions from deforestation and forest degradation: Evidence from Indonesia." Forest Policy and Economics. 108, pp. 1-10. https://doi.org/10.1016/j.forpol.2019.04.017

Comparative evaluation of zero deforestation governance

Cadman, Tim, Maraseni, Tek, Sarker, Tapan and Ma, Hwan Ok. 2017. "Comparative evaluation of zero deforestation governance." EFTRN News. 58, pp. 161-168.

The Political economy of sustainable development: policy instruments and market mechanisms

Cadman, Tim, Eastwood, Lauren, Lopez-Casero Michaelis, Federico, Maraseni, Tek, Pittock, Jamie and Sarker, Tapan. 2015. The Political economy of sustainable development: policy instruments and market mechanisms. Cheltenham, Northampton,United Kingdom. Edward Elgar Publishing.

Resource constraints and Asia’s growth: regional cooperation for enhancing energy security

Hossain, Shanawez and Sarker, Tapan. 2013. "Resource constraints and Asia’s growth: regional cooperation for enhancing energy security." Hossain, Moazzem, Sarker, Tapan and McIntosh, Malcolm (ed.) The Asian Century, Sustainable Growth and Climate Change: Responsible Futures Matter. 9781781005743. Edward Elgar Publishing. pp. 54-81