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All Journal Journal of Islamic economics Perspectives (JIEP)
Poudel, Surya Prasad
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Religion Economics, Econometrics & Finance Education Social Sciences

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Impact of Value Added Tax on Total Tax Revenue Generating in Nepal Poudel, Surya Prasad
Journal of Islamic Economics Perspectives Vol. 7 No. 1 (2025): February (2025) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/wgpfkb80

Abstract

Government revenue is based for national development, social securities, national defense etc. VAT is a major source of government revenue in later period in the world because it has principles of transparency, tax to destination and theory of neutrality and economic growth. The objective of this study was to identify the impact of VAT on total tax revenue generation of Nepal. The 20 years panel data since 2001/002 to 2020/021 has been taken from governments’ publications and analyzed on the helps of mean, standard deviation, correlation and ridge regression. The multicollinearity in panel data has been removed by the helps of ridge VIF analysis. The mean and standard deviation of VAT has been found highest among other sources of revenue custom tax, excess duty and direct tax. However ridge regression analysis has shown weak impact of VAT on revenue generation rather than direct tax, custom tax, and excise duty. The government should increase VAT revenue by minimizing schedule of zero VAT rate goods and services, threshold of transactions etc.
Impact Of Organizational Climate On Employees’ Organizational Commitment In Nepal: A Case Study Of Nepal Bank LTD Poudel, Surya Prasad; Aryal, Kul Prasad
Journal of Islamic Economics Perspectives Vol. 6 No. 1 (2024): February (2024) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/rzct0k40

Abstract

This paper aims to examine the impact of dimensions of organizational climate on organizational commitment on bank employees of the Nepal Bank Ltd. The Nepal Bank Ltd was selected under purposive sampling method. Structural 5 points Likert Scale organizational climate and organizational commitment questionnaires were designed and distributed to 157 offiicers and table work employees selected under systematic random sampling method out of 326 employees. Only 114 respondents have filled up and returned questionnaire forms within the given period. The statistical tools correlation and simple linear regression were deployed for analysis purpose by the helps of SPSS 18th crack version. The analysis has shown significant positive correlation of the dimensions of organizational climate and dimensions of organizational commitment with correlation values from 0.432 to 0.605. Likewise the impact of dimensions of organizational climate proportionate have changed in organizational climate by 52.9 percent. The management and policy makers of the bank should enhance organizational commitment through improvement of organizational climate of the bank.
Co-Authors Aryal, Kul Prasad