The Analytical Hierarchy Process (Ahp) Approach For Assessment Of Tax And Revenue For Nepal

Tax and revenue generation is one of the key factors for the economy and development of country like Nepal. Thus, an empirical investigation has been conducted to find out various aspects of tax contributions to national revenue. The research methodology implied the use of survey research design and purposive sampling method to select respondents from tax administrators, tax experts, and tax payers. Questionaries’ and statistical data were instruments used for the study. The analytical hierarchy process (AHP) is used for data analysis to work out the most adequate design proposal for an area undergoing tax and revenue. AHP is a robust multi-criteria decision making (MCDM) method for solving corporate, social and governmental decision problems. AHP is used to rank the alternatives under different criteria and shows the relation between them. The result showed that there is positive relationship between tax and revenue. The study also delighted the various methods of collecting revenue, which are the enforcement of tax administration, tax experts, business man, tax payer, employee, online tax system. The findingsof the study show that revenue administration needs to be reviewed to generate more revenue in the country.