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Reforming Value Added Tax System in Developing World: the Case of Nepal

Author

Listed:
  • Sanjaya Acharya

Abstract

Value Added Tax (VAT) has become an integral part of domestic tax reforms in many developing countries. Taking the case of Nepal, VAT associates a number of refunds to different private sector activities for promoting investment in higher growth and export potential sectors. Total refund, more specifically, export refund has a significant positive impact on the level of GDP. Furthermore, non-agricultural GDP has strong positive influence to VAT C-efficiency ratio. Likewise, higher the VAT gap, lower is the C-efficiency ratio. If C-efficiency is improved coupled with higher compliance, the capability of the government is strengthened in domestic revenue generation.

Suggested Citation

  • Sanjaya Acharya, 2016. "Reforming Value Added Tax System in Developing World: the Case of Nepal," Business and Management Studies, Redfame publishing, vol. 2(2), pages 44-63, June.
    • Handle: RePEc:rfa:bmsjnl:v:2:y:2016:i:2:p:44-63
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    Citations

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    Cited by:

    1. Takeshima, Hiroyuki, 2017. "Overview of the evolution of agricultural mechanization in Nepal: A focus on tractors and combine harvesters," IFPRI discussion papers 1662, International Food Policy Research Institute (IFPRI).

    More about this item

    Keywords

    VAT; C-efficiency ratio; VAT gap; growth; tax compliance;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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