“कर नीतिको कार्यान्वयन अवस्था, चुनौती र सम्भावनाहरू: Implementation Status, Challenges and Possibilities of Taxation Policy ”, Prashasan, vol. 53, no. 1, pp. 60–79, Jun. 2022, doi: 10.3126/prashasan.v53i1.46316.