DANGAL, Dil Nath. Indirect Tax: Trend and Structure in Nepal. Humanities and Social Sciences Journal, [S. l.], v. 13, n. 1, p. 13–20, 2021. DOI: 10.3126/hssj.v13i1.44546. Disponível em: https://www.nepjol.info/index.php/hssj/article/view/44546. Acesso em: 10 dec. 2025.