I want to estimate the taxable capacity of the country Nepal. There is no enough study focusing to my country Nepal. I found some global study and regional study by world bank and IMF. But still I found a lacking in a country specific study like my country Nepal.
I am eagerly waiting your suggestions, guideline and feedback, so that I could move forward.
Tax revenue (% of GDP) in Nepal was reported at 19.81 % in 2019, according to the World Bank collection of development indicators, compiled from officially recognized sources. Nepal - Tax revenue (% of GDP) - actual values, historical data, forecasts and projections were sourced from the World Bank on October of 2021.
Several papers illustrate examples of how taxable capacity can be estimated. Taxable capacity is not the same as the actual tax collected, or its rate, since capacity estimates what is possible. One assumption behind such a study is that the tax capacity exceeds the actual or current rate of taxation, and knowing capacity and discovering where it may exist helps governments restructure taxation to increase tax collection. The purpose of doing so my be to enhance social services, or pay-down debt. There is also discussion of this issue related to the international economy, and ways in which taxable capacity can be managed, and how external forces affect this process.
For examples of studies on tax capacity see:
Article Tax Capacity and Tax Effort: Extended Cross-Country Analysis...
https://european-science.com/eojnss_proc/article/view/4340
Article Determinants of Taxable Capacity in Nigeria
Some specific studies on Nepal discuss tax distribution concerns there:
https://www.nepjol.info/index.php/nutaj/article/view/23452
http://107.170.122.150:8080/xmlui/bitstream/handle/123456789/255/Final%20PhD%20Dissertation.pdf?sequence=1
Dear Sir,
Thank you for your suggestion.
I will follow your ideas.
Yam Lal Bhoosal
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