Art. 55 · Part 4
Policies Relating to Revenue
राजस्व नीति
Original Text
The State shall pursue progressive taxation, expand the tax base, reduce reliance on indirect taxes, and ensure fiscal federalism.
💡 Plain Language Explanation
Tax policy must be progressive — the rich pay more. The government must reduce dependence on VAT and customs (which hurt the poor more) and expand income tax collection. Revenue must be shared fairly with provinces and local governments.
🇳🇵 नेपाली व्याख्या
प्रगतिशील कर नीति, कर आधार विस्तार, अप्रत्यक्ष करमा निर्भरता कम।
✅ Strengths
Progressive taxation mandate — reduces inequality.
⚠️ Concerns
Nepal still relies heavily on indirect taxes; income tax compliance is very low.