कर नीतिको कार्यान्वयन अवस्था, चुनौती र सम्भावनाहरू: Implementation Status, Challenges and Possibilities of Taxation Policy . (2022). Prashasan: The Nepalese Journal of Public Administration, 53(1), 60-79. https://doi.org/10.3126/prashasan.v53i1.46316