2022, Vol. 5, Issue 2

author(s)
Bhim Prasad Sharma

abstract
This present paper deals with the income tax and revenue system of Nepal. This includes historical and conceptual references to income tax and revenue system with reference to Nepal. Revenue is the backbone for the development of any country. Income tax has been put on the people by the state for the holistic development of state and people. The research focuses on the theoretical approaches adopted and implemented by the state or government.