Ojha, Gaurav. “Determinants of Tax Non-Compliance in Budget-Friendly Boutique and Economy-Class Hotels in Nepal”. Nepalese Journal of Hospitality and Tourism Management 7, no. 1 (April 2, 2026): 1–18. Accessed April 10, 2026. https://www.nepjol.info/index.php/njhtm/article/view/92124.