Relevance of Kautilya’s tax system in Modern Economy of Nepal

Authors

  • Dil Nath Dangal Tribhuvan University, Kirtipur, Kathmandu, Nepal

DOI:

https://doi.org/10.3126/cdj.v0i42.33216

Keywords:

Kautilya, value added tax, customs duty, excise duties, income tax, indirect tax, direct tax, land registration, vehicle tax

Abstract

Taxes, usually regarded as an unpleasant subject, are compulsory levies for the general purposes of the government. The objective of this article is to make comparative study between Kautilya tax system and modern tax system of Nepal. For methodology that helps meet the objective of this study, historical and analytical research design has been used. Based on this objective and methodology, this study finds many concepts of Nepali-modern tax system are profoundly influenced by the tax system of Kautilya.

Downloads

Download data is not yet available.
Abstract
37
PDF
22

Author Biography

Dil Nath Dangal, Tribhuvan University, Kirtipur, Kathmandu, Nepal

Lecturer in Economics

Downloads

Published

2020-12-04

How to Cite

Dangal, D. N. (2020). Relevance of Kautilya’s tax system in Modern Economy of Nepal. Curriculum Development Journal, (42), 90–98. https://doi.org/10.3126/cdj.v0i42.33216

Issue

Section

Articles