This book is a comprehensive analytical account of fiscal decentralization practices in Nepal with focus on municipalities. It is rich with firsthand data, personal experience, empirical research and contemporary literature on the subject presented in a coherent conceptual framework. It could serve as a handy kit to the policy makers, administrators, and comprehensive reference material for the researchers and readers interested in the Nepal's efforts in fiscal decentralization and functioning of municipalities.
2. Conceptual Framework
3. Policy and legal framework
4. Institutional capabilities
5 Analysis of fiscal decentralization and municipal taxation
6. Problems and prospect of fiscal decentralization and municipal taxation in Nepal
7. Findings, summary, conclusion and recommendation
Som Lal Subedi