Please use this identifier to cite or link to this item: http://dspace.aiub.edu:8080/jspui/handle/123456789/2322
Title: Reforming Taxes in Bangladesh: The Dilemmas of Achievements and Challenges
Authors: Alam, Mohammad Faridul
Masud, Mohammad Zakaria
Keywords: Tax Reform, Tax Compliance, Fiscal Deficit, Tax-GDP Ratio, Tax Buoyancy.
Issue Date: Jul-2007
Publisher: Southeast University, Bangladesh
Citation: Alam, M. F., & Masud, M. Z. (2008). Reforming Taxes in Bangladesh: The Dilemmas of Achievements and Challenges. Southeast University Journal of Business Studies, 03(2),243-259.
Abstract: There has been an array of major changes in tax systems in several developing countries over the last two decades with a view to improving the revenue collection effort of the country. This paper seeks to describe and assesses the key issues that have guided the recent tax reform initiatives in Bangladesh. This paper first discusses the structure of the tax system in Bangladesh featuring some of its stylized facts. It then analyses the initiatives and steps taken in the recent tax reform process. It concludes with a summary of the key issues and challenges raised in the reform process. Finally, this paper identifies that despite significant achievements in the reform process, the tax system remains a major challenge in Bangladesh.
URI: http://dspace.aiub.edu:8080/jspui/handle/123456789/2322
ISSN: 1815-3267
Appears in Collections:Publications From FBA : Journal Article

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