कोइराला Koirala महाराज Maharaj. “कर नीतिको कार्यान्वयन अवस्था, चुनौती र सम्भावनाहरू: Implementation Status, Challenges and Possibilities of Taxation Policy”. Prashasan: The Nepalese Journal of Public Administration 53, no. 1 (June 30, 2022): 60–79. Accessed February 2, 2023. https://nepjol.info/index.php/prashasan/article/view/46316.