Please use this identifier to cite or link to this item: http://dspace.aiub.edu:8080/jspui/handle/123456789/2336
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dc.contributor.authorAlam, Mohammad Faridul-
dc.contributor.authorMohiuddin, Md.-
dc.date.accessioned2024-07-07T10:17:24Z-
dc.date.available2024-07-07T10:17:24Z-
dc.date.issued2020-12-20-
dc.identifier.citationAlam, M. F., & Mohiuddin, M. (2020, December 20). Economic Determinants of Tax Compliance Behavior in Bangladesh: Individual Tax Payers' Perspective. Paper presented at the International Conference on “Management of Innovation and Sustainability: Vision 2041", Institute of Business Administration, University of Dhaka, Bangladesh.en_US
dc.identifier.urihttp://dspace.aiub.edu:8080/jspui/handle/123456789/2336-
dc.description.abstractRegardless of having steady average GDP growth exceeding 6% for a number of years, Bangladesh is experiencing poor Tax-GDP ratios among its neighboring countries and the similar economies. A profound analysis of tax compliance behavior is relevant and timely, considering the fact that only around 1% of the population submits their income tax return in Bangladesh. Reviews from literature have indicated that tax compliance behavior is influenced by several types of determinants. The objective of the study is to explore and assess the economic determinants affecting tax compliance behavior. Responses have been collected from 464 individual tax payers across Bangladesh through survey. Both descriptive and inferential statistics tool have been used for the analysis. The findings reveal that tax rate, benefits against tax, and tax compliance costs are the main economic determinants influencing tax compliance behavior. The findings of the study may help in formulating relevant and suitable reform measures for achieving a high degree of tax compliance in Bangladesh.en_US
dc.language.isoenen_US
dc.subjectTax planning, Tax evasion; Tax avoidance; Tax complianceen_US
dc.titleEconomic Determinants of Tax Compliance Behavior in Bangladesh: Individual Tax Payers' Perspective.en_US
dc.typeOtheren_US
dcterms.languageEnglish
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