Public Finance

Select Indicator Name Description Source Timeframe Publication Date Released Date
Gender responsive budget Gender responsive budget allocated out of total budget disaggregated by respective fiscal years. The units are measured in percentage. A gender responsive budget is an important mechanism for ensuring greater consistency between economic goals and social commitments. Ministry of Finance . 2002, 2003, 2004, 2010, 2011, 2012, 2014, 2016, 2017.Economic Survey,. Kathmandu: Ministry of Finance . 2008-2017 January 27, 2017
Debt servicing Debt service is the cash that is required to cover the repayment of interest and principal on a debt for a particular time period. The units are measured in million rupees (NRs). Ministry of Finance . 2002, 2003, 2004, 2010, 2011, 2012, 2014, 2016, 2017.Economic Survey,. Kathmandu: Ministry of Finance . 1975-2015 January 27, 2017
Grants amount Total amount of expenditure on provision of grants. The unit of measurement is million rupees. Nepal Rastra Bank. (2014, 2016, 2017).A Hand Book of Government Finance Statistics, Quarterly Economic Bulletin. Kathmandu: Nepal Rastra Bank. 2010-2016 January 27, 2017
Non-Tax Revenue by category Total amount of non-tax revenue collection disaggregated by category. Non-tax revenue is the recurring income earned by the government from sources other than taxes. The units are measured in million rupees (NRs). Note: In year 2010 and 2017, data are only of first eight year. Ministry of Finance. (2002 , 2003 , 2004 , 2005 , 2006 , 2007 , 2008, 2009, 2010 ,2011 , 2012 , 2013 , 2014 , 2015 , 2016). Economic Survey. Kathmandu: Ministry of Finance 1975-2016 January 27, 2017
Expenditure on economic service This data-set contains the data on expenditure on economic service from 1975 to 2013 dis-aggregated at national and district level. Expenditure on economic services aims to analyze the government expenditure under major headings and tries to establish the relationship of government expenditure. The values are measured in million rupees. Nepal Rastra Bank. (2014, 2016, 2017).A Hand Book of Government Finance Statistics, Quarterly Economic Bulletin. Kathmandu: Nepal Rastra Bank. 1975-2013 April 25, 2017
Expenditure on social services Total amount of expenditure on social services. The unit of measurement is million rupees. Nepal Rastra Bank. (2014, 2016, 2017).A Hand Book of Government Finance Statistics, Quarterly Economic Bulletin. Kathmandu: Nepal Rastra Bank. 1950-2011 January 27, 2017
Expenditure on social security This data-set contains the data on expenditure on social security from 2010 to 2016 dis-aggregated at national and district level. The values are measured in million rupees. Nepal Rastra Bank. (2014, 2016, 2017).A Hand Book of Government Finance Statistics, Quarterly Economic Bulletin. Kathmandu: Nepal Rastra Bank. 2010-2016 January 27, 2017
Major components of revenue generation by category Total amount of revenue generation in major components disaggregated by category. A Hand Book of Government Finance Statistics, Nepal Rastra Bank, Quarterly Economic Bulletin, Nepal Rastra Bank, Annual reports various issues, Financial Comptroller General Office 1975-2016 January 27, 2017
Tax Revenue by category Total amount of tax revenue. Note: In year 2010 and 2017, data are only of first eight month. Ministry of Finance. (2002 , 2003 , 2004 , 2005 , 2006 , 2007 , 2008, 2009, 2010 ,2011 , 2012 , 2013 , 2014 , 2015 , 2016). Economic Survey. Kathmandu: Ministry of Finance 1965-2010 2002 , 2003 , 2004 , 2005 , 2006 , 2007 , 2008, 2009, 2010 Dec 5, 2017
Government expenditure and source of finance Government spending or expenditure includes all government consumption, investment, and transfer payments. Government revenue is money received by a government. It is an important tool of the fiscal policy of the government and is the opposite factor of government spending. Note: In the 2017 year data are of first eight month only. Ministry of Finance. (2002 , 2003 , 2004 , 2005 , 2006 , 2007 , 2008, 2009, 2010 ,2011 , 2012 , 2013 , 2014 , 2015 , 2016). Economic Survey. Kathmandu: Ministry of Finance 1975-2017 2002 , 2003 , 2004 , 2005 , 2006 , 2007 , 2008, 2009, 2010 ,2011 , 2012 , 2013 , 2014 , 2015 , 2016 Dec 8, 2017
Direct tax by category Total amount of direct tax disaggregated by category. A direct tax is paid directly by an individual or organization to an imposing entity. The units are measured in million rupees (NRs). A Hand Book of Government Finance Statistics, Nepal Rastra Bank, Quarterly Economic Bulletin, Nepal Rastra Bank, Annual reports various issues, Financial Comptroller General Office 1975-2016 January 27, 2017
Indirect tax by category Total amount of indirect tax by category. Indirect tax is a tax levied on goods and services rather than on income or profits. The units are measured in million rupees (NRs). A Hand Book of Government Finance Statistics, Nepal Rastra Bank, Quarterly Economic Bulletin, Nepal Rastra Bank, Annual reports various issues, Financial Comptroller General Office 1975-2016 January 27, 2017
Tax Revenue (New Category) NOTE: Government of Nepal has started to record its revenue and expenses using Governmental Financial Statistics (GFS) 2001: NOTE: Government of Nepal has started to record its revenue and expenses using Governmental Financial Statistics (GFS) 2001. since the fiscal year 2011/12. The statistics of previous Fiscal Years may therefore differ.: since the fiscal year 2011/12. The statistics of previous Fiscal Years may therefore differ. FY 2017/018 data are of the first eight month only. Ministry of Finance (2018). Economic Survey. Kathmandu: Ministry of Finance. 2012-2018 October 2, 2018
Value Added Tax/ sales tax collection Total amount of Value Added Tax (VAT)/ Sales Tax collection by locality. Until 1995/96, sales tax was collected in place of VAT. A Value Added Tax (VAT) is a type of consumption tax that is placed on a product whenever value is added at a stage of production and at final sale. A sales tax is a consumption tax imposed by the government on the sale of goods and services. A conventional sales tax is levied at the point of sale, collected by the retailer and passed on to the government. The unit of measurement is million rupees (NRs.) A Hand Book of Government Finance Statistics, Nepal Rastra Bank, Quarterly Economic Bulletin, Nepal Rastra Bank, Annual reports various issues, Financial Comptroller General Office 1975-2016 January 27, 2017
Recurrent expenditure Total amount of recurrent expenditure. Recurrent expenditure on goods and services is expenditure, which does not result in the creation or acquisition of fixed assets (new or second-hand). The unit of measurement is million rupees. Nepal Rastra Bank. (2014, 2016, 2017).A Hand Book of Government Finance Statistics, Quarterly Economic Bulletin. Kathmandu: Nepal Rastra Bank. 1965-2015 January 27, 2017
Total amount of subsidy Total amount of expenditure on subsidies. The unit of measurement is million rupees. Nepal Rastra Bank. (2014, 2016, 2017).A Hand Book of Government Finance Statistics, Quarterly Economic Bulletin. Kathmandu: Nepal Rastra Bank. 2010-2016 January 27, 2017
Debt stock Debt stock refers to the total value of the debt that a nation owes to all lenders. The unit of measurement of s are measured in million rupees (NRs). Nepal Rastra Bank. 2014, 2016, 2017.A Hand Book of Government Finance Statistics,Quarterly Economic Bulletin. Kathmandu: Nepal Rastra Bank. 1975-2013 January 27, 2017
Excise duty collection Total amount of excise duty collection. An excise duty is an indirect tax charged on the sale of a particular good like alcoholic drinks and tobacco products. A Hand Book of Government Finance Statistics, Nepal Rastra Bank, Quarterly Economic Bulletin, Nepal Rastra Bank, Annual reports various issues, Financial Comptroller General Office 1975-2016 January 27, 2017
Principal payment Total amount of expenditure on principal payment. Principal payment is payment toward the amount of principal owed. The units are measured in million rupees (NRs). Nepal Rastra Bank. (2014, 2016, 2017).A Hand Book of Government Finance Statistics, Quarterly Economic Bulletin. Kathmandu: Nepal Rastra Bank. 1975-2015 January 27, 2017
Government expenditure Total amount of expenditure. Total Expenditure is the sum of recurrent expenditure and capital expenditure. The unit of measurement is million rupees. Nepal Rastra Bank. (2014, 2016, 2017).A Hand Book of Government Finance Statistics, Quarterly Economic Bulletin. Kathmandu: Nepal Rastra Bank. 1965-2015 January 27, 2017
Domestic borrowing The change in the entire debt held by resident individuals, enterprises, and institutions through transactions such as sale of government securities, contracting of loans from banks, or use of overdraft facilities at banks. The units of measurement is million rupees (NRs). Nepal Rastra Bank. 2014, 2016, 2017.A Hand Book of Government Finance Statistics,Quarterly Economic Bulletin. Kathmandu: Nepal Rastra Bank. 1975-2013 January 27, 2017
Non Tax Revenue (New Category) NOTE: Government of Nepal has started to record its revenue and expenses using Governmental Financial Statistics (GFS) 2001. since the fiscal year 2011/12. The statistics of previous Fiscal Years may therefore differ. FY 2017/018 data are of the first eight month only. Ministry of Finance (2018). Economic Survey. Kathmandu: Ministry of Finance. 2012-2018 October 2, 2018
Fiscal deficit indicators A fiscal deficit occurs when a government's total expenditures exceed the revenue that it generates, excluding money from borrowings. The unit of measurement is million rupees (NRs). Nepal Rastra Bank. 2014, 2016, 2017.A Hand Book of Government Finance Statistics,Quarterly Economic Bulletin. Kathmandu: Nepal Rastra Bank. 1975-2013 January 27, 2017
Recurrent expenditure by category Recurrent expenditure by category. Note: Data of the 2010, 2016 and 2017 years are only of first eight month. Ministry of Finance. (2002 , 2003 , 2004 , 2005 , 2006 , 2007 , 2008, 2009, 2010 ,2011 , 2012 , 2013 , 2014 , 2015 , 2016). Economic Survey. Kathmandu: Ministry of Finance 1965-2015 2002 , 2003 , 2004 , 2005 , 2006 , 2007 , 2008, 2009, 2010 ,2011 , 2012 , 2013 , 2014 , 2015 , 2016 Dec 6, 2017
Budget
Capital expenditure This data-set contains the data on capital expenditure from 1965 to 2015 dis-aggregated at national and district level. Capital expenditure refers to the funds used to acquire or upgrade physical assets such as property, industrial buildings or equipment. The values are measured in million rupees. Nepal Rastra Bank. (2014, 2016, 2017).A Hand Book of Government Finance Statistics, Quarterly Economic Bulletin. Kathmandu: Nepal Rastra Bank. 1965-2015 January 27, 2017
Capital expenditure by category This data-set contains the data on capital expenditure from 1965 to 2017. Capital expenditure refers to the funds used to acquire or upgrade physical assets such as property, industrial buildings or equipment. The values are measured in million rupees. Note: In 2017 year data are of first eight month Ministry of Finance. (2002 , 2003 , 2004 , 2005 , 2006 , 2007 , 2008, 2009, 2010 ,2011 , 2012 , 2013 , 2014 , 2015 , 2016). Economic Survey. Kathmandu: Ministry of Finance 1975-2017 2002 , 2003 , 2004 , 2005 , 2006 , 2007 , 2008, 2009, 2010 ,2011 , 2012 , 2013 , 2014 , 2015 , 2016 Dec 8, 2017
Public expenditure under different headings Expenditure made by government under different headings. Nepal Rastra Bank. (2014, 2016, 2017).A Hand Book of Government Finance,. : Nepal Rastra Bank. and Ministry of Finance. (2002 , 2003 , 2004 , 2005 , 2006 , 2007 , 2008 , 2009 , 2010 , 2011 , 2012 , 2013 , 2014 , 2015 , 2016). Economic Survey. Kathmandu:Ministry of Finance. 1966-2015 March 7, 2017