Ailswer: [5]
i. Both Nepal and Switzerland are mountainous and landlocked countries.
Switzerland is highly developed and rich, but Nepal is not so developed.
What are the possible reasons for the difference?​

Possible reasons

Explanation:

Although Nepal is rich in natural resources and water resources, the country has not been able to utilize it in order to create and sell its resources to other countries.

Prolonged political instability, change in the government, and frequent transfers of employees have directly affected the implementation of Nepal's projects. Problems are also there in auditing and project award contracts. This is another leading reason that makes Nepal a poor country.

what is the tax base for the sales tax?

it should be (usually ) 6%