Appendix- I

Questionnaire
Dear Sir and Madam, Namaste!
First of all, I would like to introduce myself. I am a student of Shanker Dev Campus,
currently engaged in the research work on “Tax Reform in Nepal: A Study of Nepalese
Value Added Tax System” for the fulfilment of my dissertation paper on management
for the Master’s Degree in Business Studies (MBS), Tribhuvan University, Kathmandu.
To fulfil my thesis work, I do need a kind help from you. I request you to fill up the
following questionnaire. I look forward to your kind co-operation and also assure you
that whatever information you provide me solely be utilized in the research work
Thank you!

Kindly provide your Name:

(Please use the form as per your profession)
Profession/Occupation: Tax/VAT official/Businessperson/Consumer (please tick mark)

Regards,
Sunita Sodari, Shanker Dev Campus
Kathmandu, Nepal

Questionnaire to Business persons

Please, put (√) mark on any of the options while answering the multiple choice
questions. You can answer the open questions on your own discretion.
1. How do you rate the service standard of IROs in Nepal?
a. Good
b. Fairly good
c. Weak

2. What is your experience while you reach tax offices the responses of tax officers to
the tax payers?
a. Acceptable
b. Fairly Good
c. Unacceptable

74
3. Tax payers in Nepal seem to be reluctant to pay tax. What is the reason behind this?
a. Complicated Tax System
b. Improper use of Tax
c. Weak Tax Administration

4. Has the VAT act 2002 been able to bring all types of income that should be taxed
within the tax net?
a. Yes
b. No

5. It is heard that corporate tax payers avoids tax showing less than actual income. What
do you say?
a. It is true
b. Not true
c. Don't know

6. Who is mainly responsible for such malpractices to happen?

a. Taxpayers
b. Auditors of Tax Payers
c. Tax Administration

7. Do you remember any press conference by IRD regarding status of income tax and
VAT?
a. Yes
b. No

8. Do you think that news regarding tax increases if information center is established at
IRD?
a. Yes
b. No

9. How do you rate the improvement made by IRD in a decade?

a. Good
b. Insufficient

75
c. Insignificant

10. Do you see any sources of income that is still out of VAT bracket?

11. What can be the reason behind low news coverage regarding income tax than
VAT in the media?

12. What can be the role of media in increasing VAT revenue of government?

13. Are you satisfied from the tax you are paying because you are tax payer also?

14. In your opinion what are the opportunities and challenges of effective
implementation of VAT?

15. Anything left ….?

Questionnaire for Tax/VAT Officials

1. How do you rate the service standard of IROs in Nepal?
a. Good
b. Fairly good
c. Week

2. Government has added 13 Tax Payer Service Office in Kathmandu. Has tax collection
been easier by these offices?
a. Yes
b. No

3. Tax payers in Nepal seem to be reluctant to pay tax. What is the reason behind this?
a. Complicated Tax System
b. Improper use of Tax
c. Weak Tax Administration

76
4. It is heard that corporate tax payers avoids tax showing less than actual income. What
do you say?
a. It is true
b. Not true
c. Don't know

5. Who is mainly responsible for such malpractices to happen?

a. Taxpayers
b. Auditors of Tax Payers
c. Tax Administration

6. Has the VAT act 2002 been able to bring all types of income that should be taxed
within the tax net?
a. Yes
b. No

7. Are you satisfied with the government incentives?

a. Yes
b. No

8. Can more VAT be collected by increasing monetary and non monetary facilities to
employees?
a. Yes
b. Employees have already placed their best effort
c. No

9. Do you see any sources of income that is still out of income VAT bracket?

10. Do you see any improvement required on VAT Act 2002?

11. What can be the role of media in increasing VAT revenue of government?

12. What are can be the tools of increasing VAT revenue of government through
effective implementation of income tax act?

77
13. In your opinion what are the opportunities and challenges of effective
implementation of VAT?

Questionnaire for Consumers

1. Do you think that effective implementation of VAT law contributes to reducing
rampant corruption in Nepal?
a. Yes
b. No
c. Others (if any)…….

2. Why do tax payers prefer evading income tax?

a. Because there is Question on Proper use of Tax
b. Because Tax Administration is Very Weak
c. Because it is Normal Phenomena in Case of Nepal
d. Other (if any)…….

3. Corporate tax payers are supposed to be involved in tax crime. Who is the most
responsible?
a. Taxpayers Themselves
b. Auditors of Tax Payers
c. Politicians
d. Tax Administration
e. Others (In any) …….

4. Do you think that there is corruption on the part of Tax Administration?

a. Yes
b. No
c. Don't Know
d. Other……

5. Banking System for VAT payment nationwide can be one of the tools to reduce
malpractices within tax offices. Rate this statement.
a. True
b. Not True

78
c. True to Some Extent
d. Others (if any) ………….

Thanks !

79