Public finance has four branches: revenue (tax and non-tax), expenditure, debt, and management. Taxation is the revenue branch's core. The constitutional frame: no tax except by law (Article 115's principle); the annual budget presented on 15 Jestha (Article 119); Appropriation Act and Finance Act give the year its fiscal law.
1.5 Role of Taxation in Public Finance
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
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