Pub Date : 2020-12-31DOI: 10.3126/JNBS.V13I1.34725
Sushil Awale
Tribhuvan University is the largest university in Nepal. The marketing of educational services is still a debatable issue in Nepal. This study analyzes the market orientation of Tribhuvan University’s constituent colleges and affiliated colleges. The relationship among various dimensions of market orientation like customer focus, addressing student employer need, competition-oriented strategies, integration of organizational activities were examined and the impact of these dimensions was measured in terms of student satisfaction. This study is a quantitative causal analysis. Students of Tribhuvan University affiliated colleges were surveyed on the market orientation of the college. The study found that most of the colleges were not market-oriented. The study showed a positive correlation among student orientation, employer orientation and integrated activities. Further studies could analyze the market orientation of other Nepalese universities and the market orientation of particular faculty of the university.
{"title":"Market Orientation of Tribhuvan University Colleges","authors":"Sushil Awale","doi":"10.3126/JNBS.V13I1.34725","DOIUrl":"https://doi.org/10.3126/JNBS.V13I1.34725","url":null,"abstract":"Tribhuvan University is the largest university in Nepal. The marketing of educational services is still a debatable issue in Nepal. This study analyzes the market orientation of Tribhuvan University’s constituent colleges and affiliated colleges. The relationship among various dimensions of market orientation like customer focus, addressing student employer need, competition-oriented strategies, integration of organizational activities were examined and the impact of these dimensions was measured in terms of student satisfaction. This study is a quantitative causal analysis. Students of Tribhuvan University affiliated colleges were surveyed on the market orientation of the college. The study found that most of the colleges were not market-oriented. The study showed a positive correlation among student orientation, employer orientation and integrated activities. Further studies could analyze the market orientation of other Nepalese universities and the market orientation of particular faculty of the university.","PeriodicalId":146163,"journal":{"name":"Journal of Nepalese Business Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128863933","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.3126/JNBS.V11I1.24202
Krishnan Sharma
Mergers and acquisitions among financial institutions have been increased due to the introduction of merger by-law in May 2011 and capital enhancement through monetary policy of Nepal Rastra Bank in 2015. Bank and financial institutions need to be fully approachable and reactive that banking merger has not hampered customer service. Since the entire business depends on the customer’s positive feedback and satisfaction, good customer service is essential in this kind of business. It is always being argued that the impact of mergers and acquisitions on the customer is difficult to measure due to the direct influence of external factors like global competition or technological advancement. Bearing this consideration, the paper evaluates the impact of bank mergers and acquisitions on customers by using survey method. Customer satisfaction and service quality after mergers have been measured by summative scale calculated by a simple arithmetic mean and by using the weighted average method. Similarly, five point Likert-type scales have been used for measuring the satisfaction level of customer. Customers were asked to rank the various factors affecting satisfaction level on the five point scale which was further analyzed using SPSS and MS Excel. Results suggest that the merger program was successful from customers’ point of view in Nepal because it has benefited them through economies of scale, expansion of working area and advancement in technology. Another perspective regarding the service quality of banks in post-merger found that customers are enjoying competitive interest rate due to the enhanced capital base.
{"title":"The Impact of Merger and Acquisition on Customer Satisfaction in Post- Merger Phase in Banking Sector of Nepal","authors":"Krishnan Sharma","doi":"10.3126/JNBS.V11I1.24202","DOIUrl":"https://doi.org/10.3126/JNBS.V11I1.24202","url":null,"abstract":"Mergers and acquisitions among financial institutions have been increased due to the introduction of merger by-law in May 2011 and capital enhancement through monetary policy of Nepal Rastra Bank in 2015. Bank and financial institutions need to be fully approachable and reactive that banking merger has not hampered customer service. Since the entire business depends on the customer’s positive feedback and satisfaction, good customer service is essential in this kind of business. It is always being argued that the impact of mergers and acquisitions on the customer is difficult to measure due to the direct influence of external factors like global competition or technological advancement. Bearing this consideration, the paper evaluates the impact of bank mergers and acquisitions on customers by using survey method. Customer satisfaction and service quality after mergers have been measured by summative scale calculated by a simple arithmetic mean and by using the weighted average method. Similarly, five point Likert-type scales have been used for measuring the satisfaction level of customer. Customers were asked to rank the various factors affecting satisfaction level on the five point scale which was further analyzed using SPSS and MS Excel. Results suggest that the merger program was successful from customers’ point of view in Nepal because it has benefited them through economies of scale, expansion of working area and advancement in technology. Another perspective regarding the service quality of banks in post-merger found that customers are enjoying competitive interest rate due to the enhanced capital base.","PeriodicalId":146163,"journal":{"name":"Journal of Nepalese Business Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124019547","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.3126/jnbs.v11i1.24192
I. Sharma
Not Available.
不可用。
{"title":"Editorial Note Vol.11(1)","authors":"I. Sharma","doi":"10.3126/jnbs.v11i1.24192","DOIUrl":"https://doi.org/10.3126/jnbs.v11i1.24192","url":null,"abstract":"Not Available.","PeriodicalId":146163,"journal":{"name":"Journal of Nepalese Business Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132653234","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.3126/JNBS.V11I1.24204
S. Shrestha
This study examines customer impulse buying behavior in Kathmandu for the retail sector. Departmental store located in Kathmandu City were approached and collected data. Judgmental sampling technique was used and data were collected from 250 samples. Descriptive statistics and multiple regression analysis were used to summarize the nature of data and to test the hypotheses. The research confirmed that window display, in-store display and promotional signage had significanct influence on impulse buying of customers. No support was found for floor merchandising.
{"title":"Customer Impulse Buying Behavior in Kathmandu","authors":"S. Shrestha","doi":"10.3126/JNBS.V11I1.24204","DOIUrl":"https://doi.org/10.3126/JNBS.V11I1.24204","url":null,"abstract":"This study examines customer impulse buying behavior in Kathmandu for the retail sector. Departmental store located in Kathmandu City were approached and collected data. Judgmental sampling technique was used and data were collected from 250 samples. Descriptive statistics and multiple regression analysis were used to summarize the nature of data and to test the hypotheses. The research confirmed that window display, in-store display and promotional signage had significanct influence on impulse buying of customers. No support was found for floor merchandising.","PeriodicalId":146163,"journal":{"name":"Journal of Nepalese Business Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130045940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.3126/jnbs.v11i1.24195
H. Pathak, Sweta Gupta
This paper examines the effect of rights share issue on share price movement in the banking sector covering the period 2007/08 to 2016/17. In order to find out the share price movement in different selected points of time, pre and post right issue and price relatives were calculated considering the price of 90 days before the right announcement date as the beginning index. Five different points of time were selected to observe the share price movements assuming the announcement date as the reference point of time. Stock price data were obtained from the website of NEPSE. The paper uses correlation coefficient to examine whether the overall market movement has any relationship with the individual share price change. Coefficient of determination is used to identify what proportion of the variation in the share price is explained by the event of right share issue. The result shows that right offering announcements have the signaling effect, but it is negative. The share price of Nepalese commercial banks decreases after the announcement of right in spite of the increase in the market index in the corresponding period. The results highlight the information asymmetry behavior which induces a negative change in share price after the rights announcements. The implication of the result is that investors can anticipate the nature of change in share price after rights issue announcements and develop strategic plans to improve the trading activity.
{"title":"Rights Offering and Its Effect on Share Price Movement: A Study of Commercial Banks","authors":"H. Pathak, Sweta Gupta","doi":"10.3126/jnbs.v11i1.24195","DOIUrl":"https://doi.org/10.3126/jnbs.v11i1.24195","url":null,"abstract":"This paper examines the effect of rights share issue on share price movement in the banking sector covering the period 2007/08 to 2016/17. In order to find out the share price movement in different selected points of time, pre and post right issue and price relatives were calculated considering the price of 90 days before the right announcement date as the beginning index. Five different points of time were selected to observe the share price movements assuming the announcement date as the reference point of time. Stock price data were obtained from the website of NEPSE. The paper uses correlation coefficient to examine whether the overall market movement has any relationship with the individual share price change. Coefficient of determination is used to identify what proportion of the variation in the share price is explained by the event of right share issue. The result shows that right offering announcements have the signaling effect, but it is negative. The share price of Nepalese commercial banks decreases after the announcement of right in spite of the increase in the market index in the corresponding period. The results highlight the information asymmetry behavior which induces a negative change in share price after the rights announcements. The implication of the result is that investors can anticipate the nature of change in share price after rights issue announcements and develop strategic plans to improve the trading activity.","PeriodicalId":146163,"journal":{"name":"Journal of Nepalese Business Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129125644","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.3126/JNBS.V11I1.24200
R. Chapagain, Pradeep Sapkota, Mukta Raj Gautam
This study attempts to examine the impact of micro finance intervention on the livelihood status of the women households. With the purpose of measuring the impact of micro-finance, 60 non-intervened and the rest 60 intervened respondents having minimum five years attachment with Chhimek Laghubitta Bittiya Sanstha Limited established in the rural area of Pokhara Metropolitan City and nearby VDCs has been selected. Primary data were collected by a semi-structured questionnaire, and both qualitative and quantitative data were used to assess the impact of micro-finance intervention. The study is based on the interventional research design and used randomized control trial approach. Respondents were selected through stratified random sampling. The collected data were analyzed by using parametric (t-test) and non-parametric (Chi-square test) test. The findings of the research show that micro-finance intervention has positive impact on income level, consumption expenses, capital expenditure and savings. The research also shows that micro-finance intervention has positive association with occupational status and micro enterprise creation. One sample t-test on respondent’s rating indicates that micro finance has reached to the remote areas, enhances financial inclusion, facilitates to poverty reduction and ultimately increases the livelihood status of women of rural areas of Pokhara Metropolitan City and nearby VDCs.
{"title":"Impact of Micro-Finance Intervention on Livelihood Status of Women Households","authors":"R. Chapagain, Pradeep Sapkota, Mukta Raj Gautam","doi":"10.3126/JNBS.V11I1.24200","DOIUrl":"https://doi.org/10.3126/JNBS.V11I1.24200","url":null,"abstract":"This study attempts to examine the impact of micro finance intervention on the livelihood status of the women households. With the purpose of measuring the impact of micro-finance, 60 non-intervened and the rest 60 intervened respondents having minimum five years attachment with Chhimek Laghubitta Bittiya Sanstha Limited established in the rural area of Pokhara Metropolitan City and nearby VDCs has been selected. Primary data were collected by a semi-structured questionnaire, and both qualitative and quantitative data were used to assess the impact of micro-finance intervention. The study is based on the interventional research design and used randomized control trial approach. Respondents were selected through stratified random sampling. The collected data were analyzed by using parametric (t-test) and non-parametric (Chi-square test) test. The findings of the research show that micro-finance intervention has positive impact on income level, consumption expenses, capital expenditure and savings. The research also shows that micro-finance intervention has positive association with occupational status and micro enterprise creation. One sample t-test on respondent’s rating indicates that micro finance has reached to the remote areas, enhances financial inclusion, facilitates to poverty reduction and ultimately increases the livelihood status of women of rural areas of Pokhara Metropolitan City and nearby VDCs.","PeriodicalId":146163,"journal":{"name":"Journal of Nepalese Business Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114161987","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.3126/jnbs.v11i1.24199
Amin Palikhe
This article examines women empowerment in tourism with reference to the Pokhara Metropolitan City, Nepal. The major objective is to identify the women in tourism, their situation, problem, and obstacle and future perspective in the tourism industry. The descriptive and analytical research design is used. Primary and secondary sources of data are used. Fifty-two samples have been taken from the tourism industry (hotel, lodge, travel, and trekking) and a questionnaire distributed to women. Some women are entrepreneurs and some are employees in the tourism field in Pokhara. Women are gradually being motivated to involve themselves in tourism-related business. These days, women’s contribution does not equate males when they are compared. Most of the women work at a lower level and they are satisfied with their work and their contribution. Women face different obstacles that hamper them to move, initiate and run their business. Women have better potentiality in different tourism sectors like direct and indirect, such as framing, planting, travel, and trekking, rural tourism, home stay, medication, and hospitability. But they have various causes and reasons to work at a lower level.
{"title":"Women Empowerment in Tourism: Special Reference to Pokhara Metropolitan City","authors":"Amin Palikhe","doi":"10.3126/jnbs.v11i1.24199","DOIUrl":"https://doi.org/10.3126/jnbs.v11i1.24199","url":null,"abstract":"This article examines women empowerment in tourism with reference to the Pokhara Metropolitan City, Nepal. The major objective is to identify the women in tourism, their situation, problem, and obstacle and future perspective in the tourism industry. The descriptive and analytical research design is used. Primary and secondary sources of data are used. Fifty-two samples have been taken from the tourism industry (hotel, lodge, travel, and trekking) and a questionnaire distributed to women. Some women are entrepreneurs and some are employees in the tourism field in Pokhara. Women are gradually being motivated to involve themselves in tourism-related business. These days, women’s contribution does not equate males when they are compared. Most of the women work at a lower level and they are satisfied with their work and their contribution. Women face different obstacles that hamper them to move, initiate and run their business. Women have better potentiality in different tourism sectors like direct and indirect, such as framing, planting, travel, and trekking, rural tourism, home stay, medication, and hospitability. But they have various causes and reasons to work at a lower level.","PeriodicalId":146163,"journal":{"name":"Journal of Nepalese Business Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120952311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.3126/JNBS.V11I1.24196
Rashesh Vaidya
The stochastic oscillator is one of the popular tools used by technical analysts. The tools are used mainly to find the overbought and oversold position in the stock market. The stochastic values are between 0-100 which helps to determine the market scenario. The two stochastic indicators are comprised of two lines namely; %K and %D. The investors using the short-term moving average follows %K and for long-term moving average for %D. Though, both are used for buy signal or sell signal by the investors. The basic concept is if, the value of %K is seen above %D, which reflects to sell position, which in context to Nepalese stock market, the scenario is seen during the month of June-July of every fiscal year. At the same time, momentum uses transaction signal or trade signal or the zero ‘0’ line to find the bearish or bullish trend of the market. The momentum of NEPSE index clearly pictures out the bullish and the bearish trend for a specific duration. If the momentum line touches the ‘zero line’, the NEPSE has changed its trend.
{"title":"Stochastic and Momentum Analysis of Nepalese Stock Market","authors":"Rashesh Vaidya","doi":"10.3126/JNBS.V11I1.24196","DOIUrl":"https://doi.org/10.3126/JNBS.V11I1.24196","url":null,"abstract":"The stochastic oscillator is one of the popular tools used by technical analysts. The tools are used mainly to find the overbought and oversold position in the stock market. The stochastic values are between 0-100 which helps to determine the market scenario. The two stochastic indicators are comprised of two lines namely; %K and %D. The investors using the short-term moving average follows %K and for long-term moving average for %D. Though, both are used for buy signal or sell signal by the investors. The basic concept is if, the value of %K is seen above %D, which reflects to sell position, which in context to Nepalese stock market, the scenario is seen during the month of June-July of every fiscal year. At the same time, momentum uses transaction signal or trade signal or the zero ‘0’ line to find the bearish or bullish trend of the market. The momentum of NEPSE index clearly pictures out the bullish and the bearish trend for a specific duration. If the momentum line touches the ‘zero line’, the NEPSE has changed its trend.","PeriodicalId":146163,"journal":{"name":"Journal of Nepalese Business Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122741911","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.3126/JNBS.V11I1.24197
Bharat Ram Dhungana
The paper examines the impact of micro-finance on business creation in Nepal through paired sample t-test, chi-square test and Wilcoxon signed rank test. The research is based on primary data collected through structured questionnaires. The survey includes 500 micro-finance clients from four districts of western development region who have been involved in micro-finance programme for last five years. There is a positive association between loan size and its application. The clients who have taken small size of loans, they have mostly spent their loans on domestic purposes and found poor application of loans in micro-business whereas big loan size clients have greater application of loans in productive sectors. The study concludes that micro-business and enterprises creation of people have been significantly improved after involvement in micro-finance programme. Micro finance institutions should give equal priority for non-financial services such as financial literacy and provision of entrepreneurship skills through government and non-government organizations that ultimately helps to utilize micro-credit into productive sectors.
{"title":"Impact of Micro-Finance on Business Creation: A Case of Nepal","authors":"Bharat Ram Dhungana","doi":"10.3126/JNBS.V11I1.24197","DOIUrl":"https://doi.org/10.3126/JNBS.V11I1.24197","url":null,"abstract":"The paper examines the impact of micro-finance on business creation in Nepal through paired sample t-test, chi-square test and Wilcoxon signed rank test. The research is based on primary data collected through structured questionnaires. The survey includes 500 micro-finance clients from four districts of western development region who have been involved in micro-finance programme for last five years. There is a positive association between loan size and its application. The clients who have taken small size of loans, they have mostly spent their loans on domestic purposes and found poor application of loans in micro-business whereas big loan size clients have greater application of loans in productive sectors. The study concludes that micro-business and enterprises creation of people have been significantly improved after involvement in micro-finance programme. Micro finance institutions should give equal priority for non-financial services such as financial literacy and provision of entrepreneurship skills through government and non-government organizations that ultimately helps to utilize micro-credit into productive sectors.","PeriodicalId":146163,"journal":{"name":"Journal of Nepalese Business Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124568503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.3126/JNBS.V11I1.24205
Achyut Gnawali
Value added tax (VAT) has been the most essential choice as an ingredient of tax reforms of developing countries like Nepal, which leads to revenue enhancement and sustainable economic development. As VAT was a new concept in Nepal, a comprehensive taxpayer education program was launched to impart knowledge regarding the various aspects of VAT to parliamentarians, industrialists, businesspersons, consumers as well as various sections of the society. The study used descriptive and survey research design. Data were collected through questionnaires. Statistical tools were used to make a proper analysis. It is found that more than 88 percent of respondents are aware enough to ask tax invoice after purchasing goods or services. Most of them ask for tax invoice to get the authenticity of sellers. VAT must be successful and this largely depends upon the public awareness, honesty, faith and morality of tax officials and the business community. There is a need for willpower and action. It is also found that taxpayers’ awareness programme and tax education play prime role to increase the VAT revenue in Nepal.
{"title":"Tax Payers’ Knowledge Towards Value Added Tax in Nepal","authors":"Achyut Gnawali","doi":"10.3126/JNBS.V11I1.24205","DOIUrl":"https://doi.org/10.3126/JNBS.V11I1.24205","url":null,"abstract":"Value added tax (VAT) has been the most essential choice as an ingredient of tax reforms of developing countries like Nepal, which leads to revenue enhancement and sustainable economic development. As VAT was a new concept in Nepal, a comprehensive taxpayer education program was launched to impart knowledge regarding the various aspects of VAT to parliamentarians, industrialists, businesspersons, consumers as well as various sections of the society. The study used descriptive and survey research design. Data were collected through questionnaires. Statistical tools were used to make a proper analysis. It is found that more than 88 percent of respondents are aware enough to ask tax invoice after purchasing goods or services. Most of them ask for tax invoice to get the authenticity of sellers. VAT must be successful and this largely depends upon the public awareness, honesty, faith and morality of tax officials and the business community. There is a need for willpower and action. It is also found that taxpayers’ awareness programme and tax education play prime role to increase the VAT revenue in Nepal.","PeriodicalId":146163,"journal":{"name":"Journal of Nepalese Business Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130044617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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