SHRESTHA, Narasagar. Impact of Rate Increment in the Revenue Mobilization from the Value Added Tax in Nepal . Shahid Kirti Multidisciplinary Journal, [S. l.], v. 4, n. 1, p. 81–92, 2026. DOI: 10.3126/skmj.v4i1.90298. Disponível em: https://www.nepjol.info/index.php/skmj/article/view/90298. Acesso em: 31 jan. 2026.