Tax is a creature of statute: no tax without a law identifying its subject, rate, payer, and time. The Finance Act annually adjusts rates and duties; the Income Tax Act 2058, the Value Added Tax Act 2052, the Customs Act 2076 and the Excise Duty Act 2058 carry the standing framework; local legislation carries local levies. Delegation of rate details must trace to the enabling statute — the rule of law's tax face.
1.7 Role of Legislation in Taxation
यो उत्तर युनिट १ मा छ — पूरै निःशुल्क।
यही युनिटका अरू उत्तर
- 1.1 Nature, Concept and Objectives of Taxation निःशुल्क
- Define tax and distinguish it from fees, penalties, and cess. 2. निःशुल्क
- Explain Adam Smith's canons with Nepal's income tax as illustration. 3. निःशुल्क
- Discuss (a) excess burden निःशुल्क
नोट AI-सहयोगमा बनेका हुन्; मुद्दाको नाम, मिति र धारा पाठ्यपुस्तक र नेपाल कानून पत्रिकासँग आफै जाँच्नुहोस्।