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QUESTIONNAIRE

Dear Respondent,
I am going to study on An Analysis Of Value Added Tax in Nepal for
the master degree of business study. I know you are busy but I also I have
urgency to achieve my goals. I hope that you will convey the message
through the following questionnaires kindly. I request you to fill up the
following questionnaire.

Thanking you.
Name of Respondent:
Sex of Respondent: --------- (Male=1, Female=2)
Date:

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AN ANALYSIS OF VALUE ADDED TAX IN NEPAL

(Please tick your answer in the following number, if the question is


provided with two alternatives and put in order of preference from one to
last numbers if there are more than two alternatives).

1. Have you ever been to any of the Inland Revenue Office in Nepal
to make enquiry /or payment of value added tax?
i) Yes ii) Often iii) Sometimes iv) No, never

2. If your answer to above question is yes, how do you find the


efficiency of the VAT administration?
i) Efficient ii) inefficient iii) Needs improvement iv) No idea

3. Do you ask for bill with the seller/service provider after purchasing
any goods or service?
i) Yes, on every purchase ii) Yes, on most of the purchase
iii) Yes, but not regularly iv) No. I never ask for the bill

4. Which one of the following options do you think the best to


increase public revenue through VAT?
i) Increasing Tax ii) Widening its coverage
iii) Discouraging tax evasion iv) Others

5. Which one of the following do you think is the best way to educate
people about VAT?
i) Radio / TV ii) Newspaper iii) Booklets / Pamphlets
iv) Wallpaper / Banner v) Seminars

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6. What do you feel about the administration of VAT?
i) Lack of expertise ii) Lack of trained manpower
iii) Corruption & bribing iv) Lack of physical infrastructure
v) Lack of sufficient field officers

7. As being a business person, what kind of behaviour of VAT


administrator towards tax payers do you found?
i) Very helpful ii) Helpful
iii) Very troublesome and slow in their work iv) Disrespectful,
treating bad

8. Rank the following problems which you have faced during VAT
collection.
i) Registration ii) Account keeping
iii) Billing iv) Tax refunding

9. Some traders in fact dont want to keep the transparent and clean
record of the Transactions, why so?
i) Illiteracy ii) Rules & regulations still confusing
iii) Not use to account keeping iv) Tax evasion is difficult under
VAT
10. What problems do you think there might be in successful
implementation of VAT?
i) Adm. Incapability ii) Under invoicing
iii) Frequent change in acts iv) Lack of public awareness
v) Lack of long term policy & strategy vi) Taxpayer unknown to VAT

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