000			01730nam a2200193Ia 4500
003			OSt
005			20240330174747.0
008			170717s1997 xx 000 0 und d
040			_cNLS
100			_aKedar Prasad Poudyal
245			_aValue Added Tax, Policy Choice And Implementation Strategy _bWith Special Reference To Nepal
260			_aBangalore _bNLSIU _c1997
300			_a178p
505			_aTABLE OF CONTENTS Chapter INTRODUCTORY; 1.1 Introduction; 1.2 Sales Tax as the Predecessor of the VAT System; 1.3 Commodity Tax: Nepalese Prospective; 1.4 Need for Change and Introduction of VAT; 1.5 Preparation for VAT; 1.6 Conceptual Framework; 1.7 Methodology; 1.8 Chapterisation; Chapter II POLICY ISSUES; 2.1 Introduction; 2.2 General Criteria for Choice; 2.3 Types of VAT; 2.4 VAT Rate; 2.5 Exemption and Zero Rating; 2.6 Coverage of VAT; 2.7 VAT and International Trade; 2.8 Co-ordination with Other Taxes And Integration of Excise Duty; Chapter III ADMINISTRATIVE ISSUES; 3.1 Background; 3.2 Identification of Problems: Nepalese Tax System; 3.3 General Criteria for an Effective Administration; 3.4 VAT Administration: Focussed Areas; 3.5 Strategy for Reforms; Chapter IV ISSUES INVOLVED IN THE OPERATION OF VAT; 4.1 Background; 4.2 Registration of Taxpayers; 4.3 Invoice Control; 4.4 Tax Credit and Tax Refund; 4.5 Cross-Verification of Invoices; 4.6 Audit and Inspection; 4.7 Enforcement and Penalties; Chapter V SUMMERY OF THE FINDINGS AND CONCLOSION; BIBLIOGRAPHY.
650			_aValue Added Tax _aVAT - Administrative Issues _aVAT - Policy Issue
700			_aProf. V S Mallar - Guide
856			_uhttp://opac.nls.ac.in:8081/xmlui/handle/123456789/1460
942			_2ddc _cDIS
999			_c110224 _d110224