Vat Administration in Nepal: A Study of Awareness, Attitude, and Behavior of SME Business Owners
Date
2021
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Department of Management
Abstract
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.
Description
Keywords
Vat Administration, Small Medium Enterprises, axpayers Attitude, Vat gap.