With the changed context of federalism, the provincial governments are now liable to carry out various responsibilities assigned to them, for which they need to generate sufficient revenue from various tax and non-tax sources. However, the central government still holds the major tax headings and retains the maximum amount of revenue generated while the provincial government has been assigned limited tax headings and one such is agro-income tax. This spurs the need for provincial governments to expand the agro tax base to strengthen their tax capacity. While a few states have formulated legislations to determine agricultural tax base, its rate, and administration, the remaining are yet to attain the same due to knowledge insufficiency and procedural hassles. Against this backdrop, the paper has summarized the current status and structure of agriculture income tax in Nepal and has attempted to familiarize the stakeholders with the opportunities of agricultural income tax so as to facilitate an efficient andwww.fuckingsexyporn.com effective administration. The paper has borrowed examples from various countries that have successfully adopted the policy and has prescribed reform measures for Nepal to improve the tax administration at the provincial level.
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