Worldwide, telecommunication sector has been playing a significant role towards public revenue generation. In Nepal, also it is one of the important sectors, which contributes on government revenue generation through paying direct and indirect taxes. This study aims to highlight the contribution of Nepal Telecom: a government incorporated telecommunication organization of Nepal towards government revenue generation. The study has also recognized areas relating to existing scenario of tax payment system of Nepal Telecom with exploring some possible solutions for improvement. The research design used in this study has been descriptive and analytical. Both qualitative and quantitative methods have been followed to make the research more empirical. The information and data required for this study have been taken from primary and secondary sources. The data from F/Y 2007/08 to F/Y 2016/17 have been taken for analysis of tax revenue. Data processing and tabulations have been done by using Microsoft Excel and SPSS. Descriptive as well as inferential statistical tools have been used for analyzing data and draw conclusions. Advanced statistical tools like co-relation, multiple regression and time series analysis have been done and also verified the results by using test statistics (t-tests and f-tests). The study concluded that Nepal Telecom has been playing significant role towards government revenue generation through its income tax, VAT and TDS contributions.
Published in | International Journal of Business and Economics Research (Volume 8, Issue 5) |
DOI | 10.11648/j.ijber.20190805.11 |
Page(s) | 245-256 |
Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
Copyright |
Copyright © The Author(s), 2019. Published by Science Publishing Group |
Tax, Nepal Telecom, Telecommunication, Government Revenue, Co-relation, Multiple Regression, Time Series Analysis
[1] | J. Agrawal, “Income Tax: Theory and Practice”, Ayam Publication, 2009. |
[2] | J. B. K. C., “Tax Laws and Tax Planning”, Khanal Books & Stationery, 2006. |
[3] | K. D. Dhakal, I. P. Bhattarai, G. P. Koirala and R. Bhattarai, “Tax Laws & Tax Planning in Nepal”, Asmita Books & Distributors, 2017. |
[4] | Nepal Telecom, “www.ntc.net.np”, 2018. |
[5] | L. H. Roller, L. Waverman, “Telecommunications Infrastructure and Economic Development: A Simultaneous Approach”, Social Science Research Center, Berlin, July 1996. |
[6] | Nepal Rastra Bank, “Trend in Nepal’s import duties: Implications with future trade liberalization”, Economic Review, 2002, pp. 152-174. |
[7] | Telecommunication Development Bureau, “Taxing telecommunication/ ICT services: an overview”, International Telecommunication Union, Geneva, June 2013. |
[8] | Nepali Telecom, “www.nepalitelecom.com”, Nov. 2016. |
[9] | J. Luan, “A Comparative Study on Replacing Business Tax with Value-Added Tax of Domestic and Foreign Telecommunication Industry”, International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economical Subjects, 2016, Yantai, China, pp. 0129-0132. |
[10] | M. U. Din, I. U. Mangla, M. Jamil, “Public Policy, Innovation and Economic Growth: An Economic and Technological Perspective on Pakistan’s Telecom Industry”, The Lahore Journal of Economics, Sept. 2016, pp. 369-391. |
[11] | EY, “US tax reform and the telecommunications industry”, www.ey.com/telecommunications, 2017. |
[12] | T. Matheson and P. Petit, “Taxing Telecommunications in Developing Countries”, IMF Working Paper, Nov. 2017, pp. 1-42. |
[13] | S. Forogh, S. Dasanayaka, O. A. Serhan, A. A. Alariki, R. Houjeir, I. Recezy, “Service Quality Factors Influencing Customer Satisfaction in Afghanistan’s Mobile Telecommunication Industry”, International Journal of Economics Perspectives, Vol. 11, 2017, pp. 119-133. |
[14] | T. Svetalekth, “Should Excise Tax be collected on Mobile Services? Experience in Thailand”, International Conference on Technology, Innovation and Industrial Management, 16-18 May 2018, Naples, Italy, pp. 251-258. |
[15] | L. Mehta, B. Kaur, “Tax Payer’s Perception towards Goods and Service Tax in India”, International Conference on Management and Information Systems, 21-22 Sept. 2018, Chitkata University, pp. 81-87. |
[16] | Economic Survey, F/Y 2016/17, Ministry of Finance, Government of Nepal, www.mof.gov.np, 2018. |
[17] | Annual Report of Nepal Telecom, F/Y 2016/17, “www.ntc.net.np”, 2018. |
[18] | D. N. Gujrati, D. C Porter and S Gunasekar, “Basic Econometrics”, McGraw Hill Education (India), 2015. |
APA Style
Pravesh Ghimire. (2019). Role of Telecommunication Sector Towards Government Revenue Generation in Nepal (A Case Study of Nepal Telecom Limited). International Journal of Business and Economics Research, 8(5), 245-256. https://doi.org/10.11648/j.ijber.20190805.11
ACS Style
Pravesh Ghimire. Role of Telecommunication Sector Towards Government Revenue Generation in Nepal (A Case Study of Nepal Telecom Limited). Int. J. Bus. Econ. Res. 2019, 8(5), 245-256. doi: 10.11648/j.ijber.20190805.11
AMA Style
Pravesh Ghimire. Role of Telecommunication Sector Towards Government Revenue Generation in Nepal (A Case Study of Nepal Telecom Limited). Int J Bus Econ Res. 2019;8(5):245-256. doi: 10.11648/j.ijber.20190805.11
@article{10.11648/j.ijber.20190805.11, author = {Pravesh Ghimire}, title = {Role of Telecommunication Sector Towards Government Revenue Generation in Nepal (A Case Study of Nepal Telecom Limited)}, journal = {International Journal of Business and Economics Research}, volume = {8}, number = {5}, pages = {245-256}, doi = {10.11648/j.ijber.20190805.11}, url = {https://doi.org/10.11648/j.ijber.20190805.11}, eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijber.20190805.11}, abstract = {Worldwide, telecommunication sector has been playing a significant role towards public revenue generation. In Nepal, also it is one of the important sectors, which contributes on government revenue generation through paying direct and indirect taxes. This study aims to highlight the contribution of Nepal Telecom: a government incorporated telecommunication organization of Nepal towards government revenue generation. The study has also recognized areas relating to existing scenario of tax payment system of Nepal Telecom with exploring some possible solutions for improvement. The research design used in this study has been descriptive and analytical. Both qualitative and quantitative methods have been followed to make the research more empirical. The information and data required for this study have been taken from primary and secondary sources. The data from F/Y 2007/08 to F/Y 2016/17 have been taken for analysis of tax revenue. Data processing and tabulations have been done by using Microsoft Excel and SPSS. Descriptive as well as inferential statistical tools have been used for analyzing data and draw conclusions. Advanced statistical tools like co-relation, multiple regression and time series analysis have been done and also verified the results by using test statistics (t-tests and f-tests). The study concluded that Nepal Telecom has been playing significant role towards government revenue generation through its income tax, VAT and TDS contributions.}, year = {2019} }
TY - JOUR T1 - Role of Telecommunication Sector Towards Government Revenue Generation in Nepal (A Case Study of Nepal Telecom Limited) AU - Pravesh Ghimire Y1 - 2019/07/31 PY - 2019 N1 - https://doi.org/10.11648/j.ijber.20190805.11 DO - 10.11648/j.ijber.20190805.11 T2 - International Journal of Business and Economics Research JF - International Journal of Business and Economics Research JO - International Journal of Business and Economics Research SP - 245 EP - 256 PB - Science Publishing Group SN - 2328-756X UR - https://doi.org/10.11648/j.ijber.20190805.11 AB - Worldwide, telecommunication sector has been playing a significant role towards public revenue generation. In Nepal, also it is one of the important sectors, which contributes on government revenue generation through paying direct and indirect taxes. This study aims to highlight the contribution of Nepal Telecom: a government incorporated telecommunication organization of Nepal towards government revenue generation. The study has also recognized areas relating to existing scenario of tax payment system of Nepal Telecom with exploring some possible solutions for improvement. The research design used in this study has been descriptive and analytical. Both qualitative and quantitative methods have been followed to make the research more empirical. The information and data required for this study have been taken from primary and secondary sources. The data from F/Y 2007/08 to F/Y 2016/17 have been taken for analysis of tax revenue. Data processing and tabulations have been done by using Microsoft Excel and SPSS. Descriptive as well as inferential statistical tools have been used for analyzing data and draw conclusions. Advanced statistical tools like co-relation, multiple regression and time series analysis have been done and also verified the results by using test statistics (t-tests and f-tests). The study concluded that Nepal Telecom has been playing significant role towards government revenue generation through its income tax, VAT and TDS contributions. VL - 8 IS - 5 ER -