Shrouded in secrecy

Anirudra Neupane

Budget is a long process of which budget formulation is just one part. It includes budget approval, execution, reporting and auditing. Public oversight in the budget process involves public interest and participation in and scrutiny of major aspects of budget process.This starts from formulation of policies and programs and ends with reporting and auditing. Public participation in budget process is taken to be the building block of enhanced Public Financial Management (PFM). 

Number game: Supreme Audit Institution

Anirudra Neupane 

National audit involves the independent evaluation of financial statements of government agencies by Supreme Audit Institution (SAI). It assesses whether the government has raised revenues and spent them in line with the approved budget, and whether the information regarding revenues and expenditures are accurate and provide a reliable picture of the fiscal position of a country. Generally, SAIs undertake financial audits of government agencies to review the procedure followed for accounting, and compliance audits to test the legality of transactions made by those agencies. However, the scope of audit is not limited to financial and compliance audit. Modern SAIs are expected to scrutinize the economy, efficiency and effectiveness of programs undertaken by the government. 

चुनावी घोषणापत्रमा वित्तीय उत्तरदायित्व र पारदर्शीता

अनिरुद्र न्यौपाने

व्यवस्थापिका–संसदको समेत भूमिका निर्वाह गर्ने दोस्रो संविधानसभाको निर्वाचनका लागि यतिखेर मुलुकका राजनीतिक दलहरू चुनावी घोषणपत्र निर्माणको प्रक्रियामा छन् । त्यसैले अवको संविधानसभा नयाँ संविधान नबन्दासम्मका लागि संसद पनि हो भन्ने कुराको हेक्का दलहरूले राख्नु जरुरी छ । सम्वन्धीत दलको सरकार बनेको अवस्थामा उसले लिने दृष्टिकोण, आर्थिक÷सामाजिक नीति र प्राथमिकता लगाएतका विषयलाई निर्माणधिन घोषणपत्रमा सत्ता सञ्चालक प्रमुख दलहरूले अहिले नै संवोधन हुनुपर्छ । भ्रष्टाचार र अनियमिताबाट गुज्रीरहेको नेपालमा पारदर्शी र जवाफदेही राज्य निर्माणका आधारहरूलाई  दलहरूले यस अघिका चुनावी दस्तावेजहरूमा इमान्दार रुपले स्थान दिएको देखिंदैन । घोषणापत्र कुनै पनि दलको जनतमा जाने आश्वाशनको पोको मात्र नभई भविश्यमा राज्य सञ्चालनलाई सघाउने मार्गदर्शन पनि हो । प्रतिदिन मुलुकमा भ्रष्टाचार र आर्थिक अनुशासन हिनताको पारो चढिरहेको सन्दर्भमा घोषणापत्रलाई आगामी संविधान निर्माणको आधारका साथै  पारदर्शीरुपमा राज्य सञ्चालन गर्ने औजारका रुपमा विकास गर्ने हो भने भोटका लागि प्रचार गरिने लिखत मात्र नभई कार्यान्वयनयोग्य प्रतिवद्धताका रुममा यसको निर्माण गर्नु जरुरी छ । दलहरूका घोषणापत्रमा राज्यको श्रोत र साधनको चुहाओटरहित प्रयोगको सुनिश्चिता, विगतमा भएका गलत अभ्यासको अन्त्य र सकरात्मक अभ्यासको थालनी गरी सार्वजनिक वित्त व्यवस्थापनमा सुधारका लागि ती दलहरूले के कस्तो नीति लिन्छन् भन्ने कुरामा स्पस्टता आवस्यक छ । सार्वजनिक वित्तको कुशल व्यवस्थापन र सुशासन प्रवद्र्धनमा राजनीतिक दलहरूले घोषणापत्रमार्फत प्रतिवद्धता व्यक्त गर्न सघाओस् भन्ने नै यो आलेखको आशय हो ।    

Open up

ANIRUDRA NEUPANE

The interim constitution of Nepal has recognized Right to Information (RTI) as one of the fundamental rights of people. RTI Act 2007 and Rule 2009 help citizen exercise their constitutionally guaranteed right to know. Though the posts of information commissioners are currently vacant, we have independent semi-judicial institution, the National Information Commission (NIC), to hear appeals from information requesters if they are denied requested information by public agencies. However, it must be said that access to information situation is still weak. 

Increasing Domestic Revenue

- Anirudra Neupane

The Government of Nepal seems to be planning to increase the size of the annual budget for F/Y 2012/13. The government might be justifying the proposed increment from the perspective of economic philosophy that every rise in the government expenditure on productive activities has a multiplier effect on the country's economic growth and development.

However, increase in the size of the budget is criticised for its negative effect on the economy as increased recurrent expenditure, including transfer payments, might raise inflation beyond the limits. On the other hand, increase in government expenditure should primarily be in line with increase in domestic revenue. Therefore, the government should have analysed the consequences of the proposed increase in expenditure on one side and the possibility of increasing domestic revenue on the other.

नेपालमा बजेट पारदर्शीता र सुधारको कार्यसुची

सरकारी बजेट बार्षिक आम्दानी र खर्चको अनुमान मात्र नभई राज्यका समग्र नीति तथा प्राथमिकताको निर्धारक र मापक पनि हो । सरकारले वर्षेनी जारी गर्ने बजेट प्रस्तावले राज्यको वास्तविक प्राथमिकता र कार्यदिशा तोक्दछ । बजेट प्रस्तावमा नसमेटिएका नीतिहरुको राजनीतिक अर्थ रहेपनि जनजिवनमा तीनको खासै महत्व रहँदैन । अर्थात्, आम जनताका लागि राज्यको नीति भन्नु नै बजेट वा वित्तीय नीति हो ।         यस्तो महत्वपूर्ण नीति अर्थात् बजेटप्रतिको चासो र चेतनाको स्तरले कुनैपनि देशको लोकतात्रिक विकासको अवस्था झल्काउँछ । विकसीत लोकतन्त्रमा सरकार वा राजनीतिक दलप्रति जनताको धारणा निर्माणको आधार त्यहाँको वित्तीय नीति हुनेगर्छ । त्यसैले, बजेटप्रति जनताको चेतना र चासो बढाउने, समग्र बजेट प्रक्रियालाई पारदर्शी बनाउने र बजेट प्रक्रियामा कुनै न कुनै रुपमा सवै नागरिकलाई सहभागि हुने अवसरको सिर्जना गर्ने विषय लोकतन्त्रको संस्थागत विकासको महत्वपुर्ण पूर्वसर्त हो ।       

The right priorities

Even if domestic revenue is inadequate, the government needs to pay for recurrent expenses, including salaries to its employees, at any cost. Also, the peoples’ demands for development cannot be ignored even at the time of revenue crunch, which means that the government is always in need of cash. In such times, the government normally goes for the option of raising funds through domestic and international borrowing. In short term, such loans work as a source of deficit financing, but if the borrowed fund cannot be utilized properly, the country might enter a debt trap.

Making Income Tax Top Contributor to National Revenue

It has been 57 years since Nepal started planned development. However , no development plan has been fully successful. It is primarily because development plans are formulated having no or Ltd domestic funding source. Records show that our development efforts are highly dependent on foreign aid. Very few development projects are planned and executed with domestic funds. As domestic revenue has been hardly sufficient to finance recurrent expenditures, government has only two options- either to plan development activities searching probability of funding from abroad or not to undertake development activities at all. As no government can choose the second option, making domestic economy highly dependent on foreign economy is the only way. 

Veiled threat : Analyzing Tax Revenue

Government reports show that the contribution of tax on total government revenue is increasing. In 2010/11 contribution of tax revenue on total government expenditure came to 67.1 percent (IRD, 2012). Tax revenue had 89 percent share in total domestic revenue in 2011/12. As a percentage of GDP, tax revenue reached 15.7 percent in F/Y 2011/12, from 11.1 percent in 2006/7. Also, the country’s domestic revenue mobilization capacity has increased. The government plans to mobilize of Rs 289 billion in domestic revenues for 2012/13 (MoF, 2013), about 80 percent of total estimated government expenditure (not adjusted with recent change). 

In dribs and drabs - Revenue Leakage

Anirudra Neupane
Tax is the public’s compulsory contribution to the government. Normally, businesspersons are supposed to be the main contributors of tax. But this does not hold true in Nepal, where income tax contributes only about 20 percent of the government’s total tax revenue. Recent reports show that indirect tax contributes more than 70 percent of the total tax revenue (73 percent as per the midterm review report of Ministry of Finance). VAT is the largest contributor of indirect tax, followed by custom and excise duties. Indirect taxes are paid by the ultimate consumers, i.e. the people, and businesspersons are just facilitators. They collect taxes from people, i.e. the consumers, and pay the same to the government. But whether businesspersons are performing their duties correctly is questionable. 

यसरी बनाऔं रेग्मीलाई प्रधानमन्त्री

अनिरुद्र न्यौपाने गत मंसीर ८ मा राष्ट्रपति रामवरण यादवले संविधानको धारा ३८ (१) बमोजिम राष्ट्रिय सहमतिको सरकार गठनका लागि दलहरूलाई नाम सिफारिस गर्न आग्रह गरेपछि सहयात्री दलका नेताहरूसमेतको आग्रहमा नपाली कांग्रेसले नयाँ प्रधानमन्त्रीका लागि पार्टी सभापति सुशील कोइरालाको नाम अगाडि सा¥यो । उनलाई सरकारको नेतृत्व दिने विषयमा विगठित संसद्को सबैभन्दा ठूलो दलका अध्यक्ष प्रचण्डको समर्थन थियो ।

काँग्रेस कमजोर हुनाका कारण

अनिरुद्र न्यौपाने

अहिले नेपाली काँग्रेसको कार्यदिशा प्रष्ट नभएको, अन्तराष्ट्रिय समुदायसँगको उसको सम्वन्ध पनि कमजोर वन्दै गएको, पार्टीको संगठनका पुराना आधार भत्किएका र नयाँ निर्माण पनि हुन नसकेका र यी समग्र कारणले यो पार्टी इतिहासमा नै सवैभन्दा कमजोर वनेको धेरैको ठम्याई छ । कमजोर भएकैले माओवादीका अगाडि निरीह र राष्ट्रिय राजनीतिमा प्रभावहिन हुँदा उ आफ्नो आचित्य समेत पुष्टि गर्न नसक्ने अवस्थामा पुगेको उनीहरु ठान्दछन् । पार्टी नेतृत्व राष्ट्रियताका सन्दर्भमा विगतमा पार्टीले अंगाल्दै आएको नीति छोडेर माओवादीको एजेण्डाका पछी लाग्नाले काँग्रेस इतिहासकै सवैभन्दा कमजोर वनेको धारणा पार्टीकै कतिपय नेताहरु राख्छन् ।

राष्ट्रिय एकताका प्रतिकको अपमान

अनिरुद्र न्यौपाने

नेपाल चार वर्ण छत्तीस जातको साझा फुलबारी हो, सबैलाई चेतना भया । विशाल नेपालका पहिलो राजा पृथ्वीनारायण साहले नेपाल र नेपालीका लागि झन्डै अढाई सय वर्षअगाडि दिएको उपदेश हो यो । यो उपदेशभित्र नेपालको यथार्थ र राष्ट्रिय एकताको आधार अन्तरनिहित छ । नेपालमा फरक–फरक संस्कृति, मूल्य–मान्यता र पहिचान बोकेका जातजाति र भाषाभाषी छन् । हरेक जातिका आ–आÏनै रहनसहन, जीवनशैली र भेषभूषा छन् । त्यसैले नेपाल एउटा बगैंचा हो यहाँका सबै जातजाति भनेका बगैंचामा फुलेका अनगिन्ती फूल हुन्, जसले यो बगैंचालाई शोभा दिइराखेका छन् । साढे दुई शताब्दी अगाडि यो तहको बौद्धिकता र दूरदृष्टि प्रस्तुत गरेका पृथ्वीनारायण शाहप्रति सबै राष्ट्रियता पक्षधर नेपाली जनताले उच्च सम्मान गर्नुपर्छ ।