Anirudra
Neupane
We
live in an era when independence and sovereignty of any nation are determined
by its status of economic development. To have even a minimum level of
development, Nepal must have high rate of economic growth. This requires huge
investment from state as well as the private sector. The government should be
capable of mobilizing resources i.e. generating sufficient internal revenue for
this propose while private sector needs a good investment environment. Former is
in need of efficient tax administration and good governance while latter needs at
least a transparent, simple and convenient tax system.
