NEPAL , Mani Kumar. Tax Systems of Nepal: Issues and Destinies . Economic Journal of Nepal, [S. l.], v. 21, n. 3, p. 125–138, 1998. DOI: 10.3126/ejon.v21i3.72057. Disponível em: https://nepjol.info/index.php/EJON/article/view/72057. Acesso em: 23 feb. 2025.