कोइराला Koirala म.M. 2022. कर नीतिको कार्यान्वयन अवस्था, चुनौती र सम्भावनाहरू: Implementation Status, Challenges and Possibilities of Taxation Policy . Prashasan: The Nepalese Journal of Public Administration. 53, 1 (Jun. 2022), 60–79. DOI:https://doi.org/10.3126/prashasan.v53i1.46316.