कोइराला Koirala मM. कर नीतिको कार्यान्वयन अवस्था, चुनौती र सम्भावनाहरू: Implementation Status, Challenges and Possibilities of Taxation Policy . Prashasan [Internet]. 2022 Jun. 30 [cited 2024 Apr. 27];53(1):60-79. Available from: https://nepjol.info/index.php/prashasan/article/view/46316