Volume 8, Issue 5, October 2019, Page: 232-243
Role of Telecommunication Sector Towards Government Revenue Generation in Nepal (A Case Study of Nepal Telecom Limited)
Pravesh Ghimire, Nepal Commerce Campus, Tribhuvan University, Kathmandu, Nepal
Received: Jun. 14, 2019;       Accepted: Jul. 18, 2019;       Published: Jul. 31, 2019
DOI: 10.11648/j.ijber.20190805.11      View  25      Downloads  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.
Keywords
Tax, Nepal Telecom, Telecommunication, Government Revenue, Co-relation, Multiple Regression, Time Series Analysis
To cite this article
Pravesh Ghimire, Role of Telecommunication Sector Towards Government Revenue Generation in Nepal (A Case Study of Nepal Telecom Limited), International Journal of Business and Economics Research. Vol. 8, No. 5, 2019, pp. 232-243. doi: 10.11648/j.ijber.20190805.11
Copyright
Copyright © 2019 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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