Rup Khadka
This book is mainly a collection of published papers by Rup Khadka. It first gives a general introduction to VAT system. In this connection, it focuses on the nature, types and methods of computation of VAT and traces out the evolution of VAT around the world. Then the book discusses the VAT system in force in Nepal. It focuses on the structure, operation and administrative setup of VAT in Nepal. It describes reasons to introduce VAT in Nepal and outlines an ...