“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), pp. 60–79. doi:10.3126/prashasan.v53i1.46316.