https://ejournal.lucp.net/index.php/ijrtbt <p style="float: left; padding-right: 30px;"><img style="width: 280px; max-height: 100%;" src="https://ejournal.lucp.net/public/site/images/admin/IJRTBT-cover.jpg" /></p> <p><strong data-start="172" data-end="247">International Journal on Recent Trends in Business and Tourism (IJRTBT)</strong> Online ISSN: 2550-1526 is an international, peer-reviewed, multidisciplinary, scholarly, refereed journal published by Lincoln University College, Asia Pacific Higher Learning Sdn Bhd. IJRTBT publishes articles in the areas of Management, Business, Tourism and Hospitality. It is an open access, double-blind peer reviewed quarterly journal published in January, April, July and October. Presently IJRTBT follows a Continuous Article Publication (CAP) process, meaning the journal publishes an article for an issue as and when the article is accepted.</p> <p style="text-align: justify; margin-top: 0px; margin-bottom: 10px;">The main principle of the <strong>International Journal on Recent Trends in Business and Tourism (IJRTBT)</strong> is to publish scholarly research articles in the fields of Management, Business and Tourism. The journal publishes papers of significant interest that contribute to the theoretical basis of business, management and tourism and hospitality studies. The International Journal on Recent Trends in Business and Tourism possesses broad scope. The journal caters development of editorial policies to create reachable, thought-provoking content for the general academic business community. <strong>IJRTBT</strong> values systematic reviews, original papers, and peer-reviewed research on all aspects of Management, Business and Tourism.</p> <p style="text-align: justify; margin-top: 0px; margin-bottom: 10px;"><strong data-start="122" data-end="138">Open Access:</strong> The articles published in the International Journal on Recent Trends in Business and Tourism (IJRTBT) are Open Access (OA), ensuring that articles are freely available online without subscription restrictions. IJRTBT not only provides free access to readers but also grants clear rights for reuse, typically under Creative Commons licenses. This promotes wider dissemination, visibility, and utilization of scholarly work.</p> <h3>Topics of interest to IJRTBT readers include:</h3> <p style="margin-top: -20px; text-align: justify;">1. Accounting &amp; Finance 2. Advertising 3. Business and Marketing 4. Business Economics 5. Business Information Technology 6. Crisis Management 7. Education Management 8. Executive Management 9. General Management 10. Health Care Management 11. Human Resource Management 12. Operation Research 13. Project Management 14. Stock Market Analysis 15. Supply Chain Management 16. Tourism and Hospitality</p> Asia Pacific Higher Learning Sdn Bhd, Lincoln University en-US International Journal on Recent Trends in Business and Tourism (IJRTBT) 2550-1526 https://ejournal.lucp.net/index.php/ijrtbt/article/view/4919 <p><strong>Introduction</strong>: This study explores the practices and challenges of fiscal decentralization at the local government level in Nepal. Fiscal decentralization primarily focuses on the transfer of fiscal powers, taxation, and spending to subnational governments. <strong>Methods</strong>: Qualitative content analysis was adopted to examine fiscal decentralization at the local government level through key informant interviews. The elected leaders from two local governments were the key informants who discussed financial resources, spending, and challenges. Additionally, an observation was conducted to examine the operation of local government. Similarly, a systematic review of the constitution, laws, and literature related to local government's power and authority was performed. Descriptive statistics using Excel were used for numerical summaries of responses. <strong>Results</strong>: The findings indicate that local governments in Nepal are struggling to effectively manage their financial resources, as they receive 78 percent of their total budget from the central government. The current spending situation is also not very satisfactory, emphasizing the necessity of institutional capacity building to sustainably generate tax revenue. Key challenges include limited grants, a low spending situation, imbalances in the allocation of resource responsibilities between subnational governments, poor coordination, weak fiscal discipline, and the politicization of budgets. <strong>Conclusion</strong>: Fiscal matters are crucial for implementing local development and ensuring effective service delivery. The current constitution assigns taxation powers, along with autonomy in revenue generation and spending, to local governments. Nevertheless, local authorities have encountered numerous challenges, making capacity building essential.</p> Deepak Chaudhary Manual Selvaraj Bexci Sateesh K. Ojha Mahendra Sapkota Copyright (c) 2026 International Journal on Recent Trends in Business and Tourism (IJRTBT) https://creativecommons.org/licenses/by-nc-nd/4.0 2026-10-01 2026-10-01 10 4 01 12 10.31674/ijrtbt.2026.v010i04.001