VAT and ICT based Service Delivery in Nepal: An Empirical Review

Raja Ram Adhikari

Abstract: The used of ICT also presents many benefits for revenue departments, including faster processing of information and data, requiring fewer resources and reducing the collection cost. The government of Nepal also implemented the income tax and VAT friendly policy towards service recipients and simplified the procedures and adds the adequate infrastructure and logistic support. The income tax and VAT policy was also modified and tried to simplifying the procedures consequently. This study aimed to examine the empirical review regarding VAT and ICT in Nepalese scenario. However, GON should focus on implementation of policy and practices in VAT, encourage the taxpayers (service recipients), two way communication, taxpayer?s education and system based /web based service recipient?s feedback. I would like to thank University commission Grant, Nepal for providing me PhD fellowship and to motivate in the research.

Keywords: ICT, VAT, IRD, ACT, Policies and service delivery