कोइराला Koirala म. M. कर नीतिको कार्यान्वयन अवस्था, चुनौती र सम्भावनाहरू: Implementation Status, Challenges and Possibilities of Taxation Policy . Prashasan: The Nepalese Journal of Public Administration, [S. l.], v. 53, n. 1, p. 60–79, 2022. DOI: 10.3126/prashasan.v53i1.46316. Disponível em: https://nepjol.info/index.php/prashasan/article/view/46316. Acesso em: 2 feb. 2023.