1.4 Evolution of Taxation

Tribute and forced levies → land and produce taxes (Nepal's historical jagir, birta, and land-revenue systems; the jhara and forced labour (beth) exactions of the pre-modern state) → customs and excises → income taxation in the twentieth century → VAT and e-administration at the century's end → the digital-economy debates of today. The Rana-era land revenue and the post-1951 reforms mark Nepal's turn toward modern public finance; the muluki era's levies show taxation's entanglement with land tenure.