K.C., Jit Bahadur. “Guiding Principles of Good Tax Policy: Is There an Association Between the Principles of the Income Tax of Nepal and the Principles of Good Tax Policy Suggested by AICPA?”. Pravaha 25, no. 1 (October 11, 2020): 71–86. Accessed May 5, 2024. https://nepjol.info/index.php/pravaha/article/view/31936.