K.C., J. B. Guiding principles of good tax policy: Is there an association between the principles of the income tax of Nepal and the principles of good tax policy suggested by AICPA?. Pravaha, [S. l.], v. 25, n. 1, p. 71–86, 2020. DOI: 10.3126/pravaha.v25i1.31936. Disponível em: https://www.nepjol.info/index.php/pravaha/article/view/31936. Acesso em: 23 may. 2022.