The government has imposed a high percentage of tax on the taxpayers. According to reports, Nepal is the country where the taxation rate is higher among the South Asian countries. Despite such a high rate of taxation, the government has failed to collect the targeted revenue and every month, it is compelled to raise public debts both from home and abroad. After the government introduced the present political system the general sector expenditure has increased tremendously. When the government decided to pay salaries and allowances to around 40 thousand people elected representatives and their aides and advisors, the general sector expenditure inclined. Moreover, managing expenditure for