Browsing by Author "Adhikari, Ashish"

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    Issue Moving the Share Price in Nepalese Commercial Banks Listed in Nepse
    (Faculty of Management, 2010-04) Adhikari, Ashish
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    Vat Administration in Nepal: A Study of Awareness, Attitude, and Behavior of SME Business Owners
    (Department of Management, 2021) Adhikari, Ashish
    This aim of this dissertation was to study the awareness, attitude and behavior of SME tax payers. And to find out the level and perception of SME taxpayers regarding VAT. This research mainly focuses on identifying and evaluating the factors that effect on the VAT administration from the perspective of businessmen and taxpayers. A comprehensive literature review was conducted and information related to VAT administration were reviewed and discussed. For the purpose of this study the survey study was conducted to find out the perceptional status of the variables such as awareness of taxpayers, attitude of taxpayers, and behavior of taxpayers. Data collected from the questionnaire were analyzed and interpreted through the help of different statistical tools and results were presented in tables, figures. The initial part deals with the demographic description such as gender, age, educational level, yearly sales, marital status. The last part of the study deals with the descriptive study of all the components of the VAT administration. This research shows the significant positive results regarding the awareness attitude and behavior of taxpayers towards VAT which reflects the good level of VAT administration. This study also provides insight into the factors that would lead to the effective VAT collection from the taxpayers conveniently where a good VAT system can be developed in the economy. Hence, it can recommend that gap between the awareness, attitude and behavior of all these group through different components so that a robust VAT system could be developed and maintained in the economy. Key Words: Vat Administration, Vat Awareness, Taxpayers Attitude, Taxpayers Behavior, Vat gap.