SAH, Binod. Effectiveness of Value Added Tax (VAT) analysis in Nepal. The Nepalese Management Review, [S. l.], v. 20, n. 1, p. 138–146, 2024. DOI: 10.3126/tnmr.v20i1.64745. Disponível em: https://www.nepjol.info/index.php/tnmr/article/view/64745. Acesso em: 7 dec. 2025.