ISBN-13: 9786139919857 / Angielski / Miękka / 2018 / 172 str.
Value added tax, the greatest contributor in the revenue generation within emerging economies, is proved to be the most productive indirect tax. This book has successfully explored the productivity of VAT and its consequences on gross domestic product or on growth rate in the context of Nepal, representing a literature over VAT status in least developed world. We believe that this book mollifies the researchers seeking methods to reach VAT performance in an economy and helps to observe the VAT structure in Nepal.