Improving personal income tax compliance in Bangladesh
This thesis is submitted in partial fulfillment of the requirements for the degree of Masters of Arts in Governance and Development, 2020.
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Brac University
2021
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| Online pristup: | http://hdl.handle.net/10361/14760 |
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10361-147602021-07-08T21:01:19Z Improving personal income tax compliance in Bangladesh Hoque, Mohammad Ziaul Ahmed, Nasiruddin Brac Institute of Governance and Development, Brac University Tax Structure Compliance behavior BISEP Model Non-compliance Stakeholder analysis Policy recommendations Income tax Bangladesh This thesis is submitted in partial fulfillment of the requirements for the degree of Masters of Arts in Governance and Development, 2020. Cataloged from PDF version of thesis report. Includes bibliographical references (pages 79-80). This paper aims to examine the current scenario of personal income tax in Bangladesh and ways to improve the compliance behavior of the potential and eligible taxpayers of the country. In order to conduct the survey, a set of questions were made based on the variables of BISEP Model. The survey was conducted on the individual taxpayers i.e. the government service holder, private service holders and business professionals; tax practitioners and tax officials/staffs. The Importance of personal income taxes is not only in their financial contribution to the public budgets but also in their impact on other government policies and goals. Though Bangladesh is having huge potential in improving the revenue from the personal income taxes, the non-compliance behavior of the taxpayers is limiting the prospect. Also, widespread exemptions, narrow tax base, tax holiday, corruption, system loss is interrupting the whole tax structure. Finally, the paper concludes with the related stakeholder analysis and policy recommendation considering the empirical study. Mohammad Ziaul Hoque M. Governance and Development 2021-07-08T12:16:17Z 2021-07-08T12:16:17Z 2020 2020-02 Thesis ID 18372001 http://hdl.handle.net/10361/14760 en Brac University theses are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission. 101 pages application/pdf Brac University |
| institution |
Brac University |
| collection |
Institutional Repository |
| language |
English |
| topic |
Tax Structure Compliance behavior BISEP Model Non-compliance Stakeholder analysis Policy recommendations Income tax Bangladesh |
| spellingShingle |
Tax Structure Compliance behavior BISEP Model Non-compliance Stakeholder analysis Policy recommendations Income tax Bangladesh Hoque, Mohammad Ziaul Improving personal income tax compliance in Bangladesh |
| description |
This thesis is submitted in partial fulfillment of the requirements for the degree of Masters of Arts in Governance and Development, 2020. |
| author2 |
Ahmed, Nasiruddin |
| author_facet |
Ahmed, Nasiruddin Hoque, Mohammad Ziaul |
| format |
Thesis |
| author |
Hoque, Mohammad Ziaul |
| author_sort |
Hoque, Mohammad Ziaul |
| title |
Improving personal income tax compliance in Bangladesh |
| title_short |
Improving personal income tax compliance in Bangladesh |
| title_full |
Improving personal income tax compliance in Bangladesh |
| title_fullStr |
Improving personal income tax compliance in Bangladesh |
| title_full_unstemmed |
Improving personal income tax compliance in Bangladesh |
| title_sort |
improving personal income tax compliance in bangladesh |
| publisher |
Brac University |
| publishDate |
2021 |
| url |
http://hdl.handle.net/10361/14760 |
| work_keys_str_mv |
AT hoquemohammadziaul improvingpersonalincometaxcomplianceinbangladesh |
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1814308814465269760 |