NEUPANE, Bharat. Value Added Tax in Nepal: Structure, Performance and Challenges . Journal of Rapti Babai Campus, [S. l.], v. 6, n. 01, p. 15–26, 2026. DOI: 10.3126/jrbc.v6i01.92421. Disponível em: https://www.nepjol.info/index.php/jrbc/article/view/92421. Acesso em: 3 apr. 2026.