Provision and Current status of personal permanent account number (P-Pan) witholdee in Nepal

Abstract

The thesis work highlights the fossil print of income tax system into the modern concept of permanent tax system. Tax was initially introduced to fulfill the economical need of state for war and the like. Later on, this became the permanent source of income for the sustainability of the government. Nepal had gone through various reforms in tax system. Recently, Government of Nepal had made personal PAN card as mandatory from fiscal year 2019/2020. This study highlights the consequences and impacts of such rule implementation. Onward, it would help to formulate the prerequisites for implementation, help to design policy. Additionally, it advocates for tax literacy among citizens, equal respect to public and transparency of services provided for public. This is mixed type of research, thus deals with both quantitative and qualitative data. Some data are collected via questionnaires distribution and interview. Most of the government data are of secondary in nature and cited from the government‟s official documents. This study is interpretive in nature.