Taxation System and Total Contribution Made by NTC on the Economic Growth in Nepal

Authors

  • Toya Nath Bhattarai Senior Account Officer, Nepal Telecom

Keywords:

Taxation System, Tax Structure, Economic Growth, Direct Taxes, Indirect Taxes, GDP, Total Contribution on Government Fund

Abstract

This study observes the economic impact of tax revenue and economic growth of Nepal from fiscal year 2012/13 to 2022/23. To get the objectives, relevant time series secondary data were collected from the economic survey, websites of NTC and other sources published by the Ministry of Finance, Inland Revenue Department, Nepal Rastra Bank, World Bank, and previous works done by the scholars. The collected data has been analyzed by using the linear regression model. The result shows that NTC's total contribution to government funds and tax revenue positively affects GDP. The tax revenue trend has signified the positive trends but is needs to be more adequate to meet the government revenue of Nepal.

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Published

2024-11-07

How to Cite

Bhattarai, T. N. (2024). Taxation System and Total Contribution Made by NTC on the Economic Growth in Nepal. SS Multidisciplinary Research Journal, 1(1), 109–130. Retrieved from https://nepjol.info/index.php/ssmrj/article/view/71266

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Section

Articles