Chapter 4 2 min read
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Money Banking and Fiscal Policy

Applied Economics · BCA · Updated Apr 23, 2026

Table of Contents

Money, Banking, and Fiscal Policy

Money facilitates exchange, stores value, and serves as a unit of account. Banking intermediates between savers and borrowers. Monetary and fiscal policies manage the economy's overall health.

Functions of Money

Money serves as a medium of exchange (eliminates barter), store of value (save for future), unit of account (price measurement), and standard of deferred payment (credit). Modern money includes cash, bank deposits, and digital currencies.

Banking System

Commercial banks accept deposits, make loans, and provide payment services. They create money through fractional reserve banking. Central banks (Nepal Rastra Bank) regulate the banking system, control money supply, and act as lender of last resort.

Monetary Policy

Monetary policy controls money supply and interest rates. Tools: open market operations (buying/selling government securities), reserve requirements, discount rate, and policy rate. Expansionary policy stimulates the economy; contractionary policy controls inflation.

Inflation

Inflation is a sustained increase in the general price level. Causes: demand-pull (excess demand) and cost-push (rising production costs). Measured by Consumer Price Index (CPI). Moderate inflation is normal; hyperinflation is destructive. Central banks target inflation rates.

Fiscal Policy

Fiscal policy uses government spending and taxation to influence the economy. Expansionary: increase spending or cut taxes to stimulate growth. Contractionary: reduce spending or raise taxes to control inflation. Budget deficits and national debt are trade-offs.

Taxation

Taxes fund government services. Types: income tax (progressive in Nepal), VAT (13% in Nepal), customs duties, excise tax, and property tax. Tax policy balances revenue generation, economic efficiency, and equity.

Summary

Money, banking, and policy tools form the macroeconomic framework. Understanding monetary and fiscal policy, inflation, and taxation is essential for analysing economic conditions and business decisions.

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