A  Study on Awareness  Towards Income Tax in Nepal

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Deelip Raj Pandey

Chonbuk National University, Korea

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Ji Young Jeong, Professor

Chonbuk National University, Korea

 

Abstract

As we know that government has to do a lot of things for economic development and growth for the nation. Such as social security, development activities & others. To full fill this responsibilities every government needs fund, so in this situation where the money comes for the government? The answer is obviously the sources of tax revenue, revenues from government corporations and public enterprises, fees, special assessment, fines and penalties and foreign grants. Among them, tax is the main source of collecting the public revenues because it occupies the most important part of government treasury. So every countries either that is developed, developing or underdeveloped, policy makers always keep on telling that government should have to collect the appropriate tax amount. Yes it is true but how? Is important question so in this piece of research I tried to portray the important of tax amount  as well as putting some light on the part of  that in the developing country like Nepal people are unknown about the its  importance by the help of primary data analysis. Hence in order to collect the appropriate and optimum tax amount government should have to make awareness to the people about the tax and its importance by providing the different activities and programs.