AashishKoirala Nepalese Tax Administration In developing economies like Nepal, resource gap is critical and widening resulting to huge fiscal and budgetary deficits as they are not well equipped and self-reliant fully on planning and implementing policies. The tax system of Nepal suffers from structural constraints with tremendous administrative and procedural complexities envisaged in the existing … Continue reading Concept of Tax Planning, Tax Avoidance and Tax Evasion