Professional Documents
Culture Documents
QUESTIONNAIRES
a) Yes b) No c) No Response
4. Is time value of money decision considered for the purpose of tax planning
in
your organization?
a) Yes b) No c) No Response
your organization?
a) Yes b) No c) No Response
I
your organization?
a) Yes b) No c) No Response
7. Which of the following methods does your banks use while purchasing
fixed assets?
a) Leasing b) Buying
8. Has your bank incurred any expenses in Research and Development your
bank?
a) Yes b) No c) No Response
your organization?
a) Yes b) No c) No Response
10. Which of the following options does your bank prefers for capital structure
to minimize tax?
a) Equity only b) Debts only c) Both Equity & Debts
11. Does your bank considered avoiding penalties for the proper tax planning?
a) Yes b) No c) No Response
12. Has your bank incurred any expenses in pollution control cost?
a) Yes b) No c) No Response
13. Do you consider assets Depreciation Base while incurring any expenses in
a) Yes b) No c) No Response
II
14. Is carry forward of loss considered for the purpose of tax planning in your
bank?
a) Yes b) No c) No Response
15. The following are some of the important factors considered while launching
New branches of the bank. Please rank them in order of their importance.
Facilities Rank
business. [ ]
16. Does your bank considered reducing tax liabilities while making any
decision?
a) Yes b) No c) No Response
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17. Does your bank use any tax planning software to reduce tax liabilities?
a) Yes b) No c) No Response
19. There are many difficulties in tax planning as given below, are you facing
these difficulties?
Difficulties Yes No
tax planning [ ] [ ]
20. Does your bank practice on benefits, concessions, rebates etc provided
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a) Yes b) No c) No Response
21. What approximate percentage of profit has been gained due to well practice
a) 1-3 % b) 3-5 %
22. Do you think that the ITA 2058s has provided sufficient grounds for the
a) Yes b) No c) No Response
23. Which methods does your bank prefer to reduce tax liabilities?
a) .. b) c) ...
24. If your bank practicing tax planning, at what level, tax planning tools and
purpose?
V
BIBLIOGRAPHY
BOOKS
Aauja, Grish and Gupta (1999). Simplified Approach to Tax Planning and
Management. New Delhi: Bharat Law House Pvt. Ltd.
Agrawal, Jagdish (2006). Income Tax: Theory and Practice. Kathmandu: Buddha
Academic Enterprises.
Anderson, B. Ray (1982). How to Save 50% or More on Your Income Tax
Legally. New York: Macmillan Publishing Co. Inc.
Bhattarai, Ishwor & Koirala, G.P. (2061). Taxation in Nepal. Kathmandu: Asmita
Books Publishers & Distributors.
K. C., Jit Bahadur (2007). Tax Laws and Tax Planning: Theory and Practice.
Kathmandu: Khanal Books & Stationery.
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Mallik, Vidhyadhar (2060). Modern Income Taxation of Nepal. Kathmandu:
Anita Mallik.
Wolff, Harward K. and Pant, P. R. (1999). Social Science Research and Thesis
Writing. Kathmandu: Buddha Academic Enterprises Pvt. Ltd.
Kandel, Puspa Raj (2000). Corporate Tax System and Investment Behaviour in
Nepal; A Research Study for Ph. D.
VII
Karki, Jit Bahadur (2004). Tax Planning Practices in Nepalese Listed Companies.
An Unpublished Master Level thesis Submitted to the Central Department of
Management, Tribhuvan University, Kritipur, Nepal
Inland Revenue Department (2062). Income Tax Act 2058 with amendment (2063).
Inland Revenue Department (2062). Income Tax Rules 2059 with amendment
(2062).
Inland Revenue Department (2059). Income Tax act, 2058, Brief Introduction.
http://www.braineyencyclopedia.com/
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Scope of Tax Planning (n. d.). Retrieved from http://www.answers.com/topic/tax-planning-
in-accounting
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