Accessing the underground economy: a study of 3 incentive programmes of the national board of revenue
This dissertation is submitted in partial fulfillment of the requirements for the degree of Masters in Governance and Development, 2006.
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| Jazyk: | English |
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BRAC University
2010
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| On-line přístup: | http://hdl.handle.net/10361/254 |
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10361-254 |
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10361-2542019-09-29T05:31:13Z Accessing the underground economy: a study of 3 incentive programmes of the national board of revenue Ghani, Asma Dina Hoque, Dr. Anwarul Institute of Governance Studies, BRAC University Governance and development This dissertation is submitted in partial fulfillment of the requirements for the degree of Masters in Governance and Development, 2006. Cataloged from PDF version of thesis report. Includes bibliographical references. For developing countries tax policy is determined primarily by the abilities of its tax administration rather than optimum tax theory. Providing incentives is a common practice to encourage tax payment as opposed to curbing tax evasion through enforcement of laws. The National Board of Revenue in Bangladesh offers many incentives, both permanent and short term, to encourage tax compliance. The purpose of this paper is to assess through the study of three incentive programmes of the NBR whether they are effective in increasing the collect of revenue from the underground economy or act as disincentives to tax compliance. Findings show that while in the short run, revenue is increased the long term effect on tax compliance is inconclusive. Greater steps need to be taken to improve tax administration to reduce reliance on such incentives. Asma Dina Ghani M. Governance and development 2010-09-28T05:10:30Z 2010-09-28T05:10:30Z 2006 2006-09 Dissertation ID 05272027 http://hdl.handle.net/10361/254 en BRAC University dissertation 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. 62 pages application/pdf BRAC University |
| institution |
Brac University |
| collection |
Institutional Repository |
| language |
English |
| topic |
Governance and development |
| spellingShingle |
Governance and development Ghani, Asma Dina Accessing the underground economy: a study of 3 incentive programmes of the national board of revenue |
| description |
This dissertation is submitted in partial fulfillment of the requirements for the degree of Masters in Governance and Development, 2006. |
| author2 |
Hoque, Dr. Anwarul |
| author_facet |
Hoque, Dr. Anwarul Ghani, Asma Dina |
| format |
Dissertation |
| author |
Ghani, Asma Dina |
| author_sort |
Ghani, Asma Dina |
| title |
Accessing the underground economy: a study of 3 incentive programmes of the national board of revenue |
| title_short |
Accessing the underground economy: a study of 3 incentive programmes of the national board of revenue |
| title_full |
Accessing the underground economy: a study of 3 incentive programmes of the national board of revenue |
| title_fullStr |
Accessing the underground economy: a study of 3 incentive programmes of the national board of revenue |
| title_full_unstemmed |
Accessing the underground economy: a study of 3 incentive programmes of the national board of revenue |
| title_sort |
accessing the underground economy: a study of 3 incentive programmes of the national board of revenue |
| publisher |
BRAC University |
| publishDate |
2010 |
| url |
http://hdl.handle.net/10361/254 |
| work_keys_str_mv |
AT ghaniasmadina accessingtheundergroundeconomyastudyof3incentiveprogrammesofthenationalboardofrevenue |
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1814309737948250112 |