Tax Revenue of Nepal: Assessing the Impact on GDP

Authors

  • Khom Raj Kharel Tribhuvan University, Saraswati Multiple Campus, Kathmandu

DOI:

https://doi.org/10.3126/ijmss.v2i1.36745

Keywords:

Tax revenue, Trends, Impact, GDP, Nepal

Abstract

This study examines the economic impact of tax revenue and economic growth of Nepal, from 2000 to 2018. In order to attain the objectives, relevant time-series secondary data were collected from the Economic Survey published by Ministry of Finance, Quarterly Economic Bulletin published by Nepal Rastra Bank, Revenue  Department and previous works done by scholars. The collected data has been analyzed by using linear regression model. The results display that tax revenue and total revenue has a positive significant effect on GDP. The trends of tax revenue has signified the positive trends but not sufficient to meet the government expenditure of Nepal.

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Published

2021-04-29

How to Cite

Kharel, K. R. (2021). Tax Revenue of Nepal: Assessing the Impact on GDP. Interdisciplinary Journal of Management and Social Sciences, 2(1), 80–89. https://doi.org/10.3126/ijmss.v2i1.36745

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Section

Articles