scholarly journals Relevance of Kautilya’s tax system in Modern Economy of Nepal

2020 ◽  
pp. 90-98
Author(s):  
Dil Nath Dangal
Keyword(s):  
Comparative Study ◽  
Research Design ◽  
Tax System ◽  
Modern Economy ◽  
Analytical Research ◽  
The Government

Taxes, usually regarded as an unpleasant subject, are compulsory levies for the general purposes of the government. The objective of this article is to make comparative study between Kautilya tax system and modern tax system of Nepal. For methodology that helps meet the objective of this study, historical and analytical research design has been used. Based on this objective and methodology, this study finds many concepts of Nepali-modern tax system are profoundly influenced by the tax system of Kautilya.

scholarly journals PROBLEMS AND PROSPECTS OF THE IMPROVMENT TAX REGULATION

2016 ◽  
Vol 1 (1) ◽  
pp. 33-39
Author(s):  
E. A. Chelisheva
Keyword(s):  
Russian Federation ◽  
System Approach ◽  
The West ◽  
Tax System ◽  
Domestic Production ◽  
Modern Economy ◽  
The Russian Federation ◽  
The Government ◽  
Made In ◽  
Tax Regulation

Interest in tax regulation increased in Russia in connection with the developed adverse economic situation, sanctions of the countries of the West and need of raising of a domestic production. The Russian tax system developed according to the purposes of a budgetary tax policy, but the priority was always given to monetary and credit, but not tax regulation of economy. It resulted in absence of the uniform concept of budgetary and tax regulation and forecasting of consequences of the decisions and changes made in this sphere for today. The measures of tax regulation offered by the Government of the Russian Federation pursue usually good aims, but carry fragmentary, and sometimes and contradictory character as have no system approach, and methodology of an assessment of their efficiency demands improvement. In article the author’s view of economic essence of tax regulation, its role is reflected in modern economy and a place in structure of the tax relations. The specified concepts of the purpose, tasks, methods and instruments of tax regulation are presented. The directions of further researches in the field of increase of efficiency of the taxation are considered.

scholarly journals Cash Flow Ratios for Evaluating Performance in Nepalese Commercial Banks

2022 ◽  
Vol 10 (1) ◽  
pp. 48-52
Author(s):  
Naba Raj Adhikari
Keyword(s):  
Research Design ◽  
Cash Flow ◽  
Commercial Banks ◽  
Annual Reports ◽  
Analytical Research ◽  
Operating Cash Flow ◽  
The Government

The purpose of this paper is to examine and analyze the performance of Nepalese commercial banks through cash flow ratios. Descriptive as well as analytical research design has been used. All the government owned commercial banks has been taken as the sample of the study using judgmental technique. Sufficiency and efficiency ratios has been used for evaluating the performance of the concerned commercial banks. Data have been collected through the annual reports of respective banks covering for the financial year 2017/2018 to 2019/2020. All the banks are efficient to generate operating cash flow from sales and continued activities. However the cash generation from continued activities and asset utilization revealed sound in NBL and RBB than ADB in 2019/2020. Cash flow sufficiency revealed similar trends in all banks.

GST - Sway On Small Scale Industries

2019 ◽  
Vol 118 (10) ◽  
pp. 365-372
Author(s):  
Jayanti.G ◽  
Dr. V.Selvam
Keyword(s):  
State Government ◽  
Tax Reform ◽  
Small Scale ◽  
Tax Revenue ◽  
Tax System ◽  
Goods And Services ◽  
Single Tax ◽  
The People ◽  
Indirect Taxes ◽  
The Government

India being a democratic and republic country, has witnessed the biggest indirect tax reform after much exploration, GST bill roll out on 1 April 2017.  The concept of this reform is for a unified country-wide tax reform system.  Enterprises particularly SMEs are caught in a state of instability.  Several taxes such s excise, service tax etc., have been subsumed with a single tax structure. it is the responsibilities of both centre and state government to shoulder the important responsibility to cater the needs of the people and the nation as a whole.  The main basis of income to the government is through levy of taxes.  To meet the so called socio-economic needs and economic growth, taxes are considered as a main source of revenue for the government.  As per Wikipedia “A tax is a mandatory financial charge or some other type of levy imposed upon tax payer by the government in order to fund various public expenditure”   it is said that tax payment is mandatory, failure to pay such taxes will be punishable under the law.   The Indian tax system is classified as direct and indirect tax.   The indirect taxes are levied on purchase, sale, and manufacture of goods and provision of service.  The indirect tax on goods and services increases its price, this can lead to inflationary trend.  Contribution of indirect taxes to total tax revenue is more than 50% in India, therefore, indirect tax is considered as a major source of tax revenue for the government, which in turn is one of source for GDP growth.  Though indirect tax is a major source of revenue, it had lot of hassles.  To overcome the major issues of indirect tax system the government of India subsumed most of the indirect tax which in turn gave birth to the concept called Goods and Service Tax.

INFLUENCE OF THE TAX SYSTEM ON POLITICAL LIFE IN THE ADMINISTRATION OF THE KOKAND KHANATE

2019 ◽  
Vol 19 (2) ◽  
pp. 21-27
Author(s):  
Ilyoskhon Burhanov ◽  
Keyword(s):  
Political Life ◽  
Tax System ◽  
History Of ◽  
The Government

The article begins with writing about the scientists who conducted a study on the history of the Kokand Khanate. The article writes the taxation of the Kokand Khan and raising taxes, people protest against the government of Kokand, as a result it had a significant impact on political life

An analysis of major environmental threats to human security in Nepal

2020 ◽  
Vol 4 (1) ◽  
pp. 129-139
Author(s):  
Naresh Bhakta Adhikari
Keyword(s):  
Climate Change ◽  
Agricultural Production ◽  
Human Security ◽  
Well Being ◽  
Environmental Security ◽  
Government Action ◽  
Environmental Threats ◽  
Environmental Threat ◽  
Analytical Research ◽  
The Government

The paper mainly analyses the environmental threats focusing on climate change to human security in Nepal. Major aspects of human security are interlinked and interconnected in our context. Among them, human security offers much to the vibrant field of environmental security in Nepal. Environmental threats are linked to the overall impact on human survival, well-being, and productivity. A great deal of human security is tied to peoples’ access to natural resources and vulnerabilities to environmental change. The major environmental threats in our context is the climate change which have widespread implications for Nepal, causing impacts to water availability, agricultural production, forestry, among many other detrimental effects. The critical threat of environmental security needs to be taken into serious consideration to save our succeeding generation. This article primarily interpreted the government action towards emerging environmental threat based on realist approach. For the study of theme of this article, descriptive and analytical research has been used to draw present major environmental threats in Nepal. With consideration to factors, this article attempted to identify the major environmentally vulnerable areas that are likely to hamper the overall status of human security in Nepal. This paper also tried to suggest the measures to enhance the environmental security considering prospects and policy focusing on Nepalese diverse aspects.

Major Causes of Child Labour Among School Childern in the Kete-Krachi District

2020 ◽  
pp. 159-172
Author(s):  
Patrick Yeyie
Keyword(s):  
Data Analysis ◽  
Social Studies ◽  
Research Design ◽  
Child Labor ◽  
School Children ◽  
Prevalence Rate ◽  
Opinion Leaders ◽  
Education Data ◽  
Large Families ◽  
The Government

In Ghana, about 20% of school children are involved in some form of child labor. In the Oti Region of Ghana, the Kete-Krachi district has the highest prevalence rate of about 39% compared to 33.2% for the whole region. This paper investigates the major causes of child labor among School children in the Kete-Krachi district of the Oti Region. The study examined 145 respondents through questionnaire and interviews. The research design for the study was both quantitative and qualitative. The respondents comprised 60 JHS social studies teachers, 60 Victims of child labor, 15 parents or guardians of the victims of child labor and 10 stakeholders of education. Data analysis showed that 67% of the victims were from large families of five or more. It was found out that some of the victims worked to contribute to their own welfare. Others worked due to poverty. Some victims also work to promote their education. It was also observed that teachers, opinion leaders, NGOs and the Government should help in the eradication of the menace in Kete-Krachi area.

A Comparative Study of Energy-Saving and Emission-Reduction of Urban Heating Schemes

2013 ◽  
Vol 411-414 ◽  
pp. 3023-3028
Author(s):  
Pu Yan Zheng ◽  
Du Wang ◽  
Xiu Ping Yao ◽  
Yan Zhou Yuan
Keyword(s):  
Comparative Study ◽  
Computational Model ◽  
Energy Saving ◽  
Emission Reduction ◽  
Assessment Criteria ◽  
Heating Scheme ◽  
The Government

The urban heating is closely linked with peoples life. The chosen of heating scheme is affected by the index of energy-saving and emission-reduction. In this thesis the computational model of the indexes for different range were built and the indexes of four schemes were calculated. The results predicted the energy-saving and emission-reduction of each scheme and provided references for the government to formulate assessment criteria.

Managing a Multicurrency System in Tang China: The View from the Centre

2013 ◽  
Vol 23 (2) ◽  
pp. 223-244
Author(s):  
CHANG XU ◽  
HELEN WANG
Keyword(s):  
Money Supply ◽  
Tang Dynasty ◽  
The Other ◽  
Tax System ◽  
Short Supply ◽  
The Tang Dynasty ◽  
The Government

When the Tang dynasty took power in 618, it inherited the multicurrency system of earlier dynasties. The zuyongdiao tax system, in effect from the start of the dynasty, required each taxpayer to submit taxes in grain, labour and cloth. At the same time, the government also minted coins, which constituted some 10 per cent of the total money supply. A persistent shortage of copper limited the number of minted coins the government could issue. Accordingly, officials tried to ensure that sufficient coins and textiles circulated so that both forms of money remained in use. They displayed no consistent preference for one form of money over the other but devised policies to encourage the use of whichever form was then in short supply.

EFFICIENCY OF THE TAX SYSTEM ON THE BASIS OF TRANSPARENCY AND REFORM

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 219-222
Author(s):  
Ludmila Oleinikova ◽  
Keyword(s):  
Public Goods ◽  
Tax Evasion ◽  
Small Businesses ◽  
National Level ◽  
Tax Base ◽  
Tax System ◽  
Tax Legislation ◽  
Improve Compliance ◽  
Factors Of Production ◽  
The Government

The expediency is reasoned of creating a competitive environment in the context of globalization and limited factors of production, forcing countries to compete with each other and take measures to attract owners of factors of production by forming the optimal combination of institutional, public goods and tax preferences, where only tax preferences are not the key to success in competition, as opposed to general conditions of taxation in combination with infrastructural, institutional and public goods. Emphasis is placed on the rapid digitalization of economic processes and the globalization of even small businesses through online platforms that will significantly affect the struggle in the field of economic and institutional competition. It has been proven that it is already necessary to respond to new challenges which are associated with tax evasion, erosion of the tax base, a significant geographical gap between the location of factors of production and the jurisdiction of profit. It is established that the answers to these risks lie both in the plane of institutional readiness and in the plane of the effectiveness of the application of tax administration tools, including control, as well as the synergy of measures at the macro and micro levels. The variety of tools used in world practice to improve compliance with tax legislation is studied and their division into categories is indicated. The expediency of using mechanisms to ensure the transparency of the tax system is substantiated, along with measures to assure the transparency of taxpayers before the tax authorities at the national level, as well as mechanisms to provide accountability and transparency of the tax authorities themselves to the government, parliament and taxpayers. It is proposed, taking into account foreign experience, in addition to quantitative indicators of tax effectiveness, to use supplementary indicators that characterize the work of tax authorities, considering economy, effectiveness, efficiency, which will deepen the level of tax system performance.

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