Art. 115 · Part 10
No Tax Without Law
कानुनबिना कर नलगाउने
Original Text
No tax shall be levied and collected except in accordance with law. No loan shall be raised by the Government of Nepal except as provided in Federal law.
💡 Plain Language Explanation
The government CANNOT collect taxes without Parliament first passing a law authorizing them. No secret taxes, no presidential taxes. This is "no taxation without representation" - a fundamental democratic principle since the Magna Carta.
🇳🇵 नेपाली व्याख्या
कानुनबिना कर उठाउन मिल्दैन। संघीय कानुनबिना सरकारले ऋण लिन मिल्दैन।
✅ Strengths
Parliamentary control over taxation is fundamental to democracy.
⚠️ Concerns
Tax administration remains weak - widespread evasion undermines public finances.