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An Assessment of Non-Tax Revenue Sources in Bangladesh

Mohammad Faridul Alam and Nikhil Shil

The IUP Journal of Public Finance, 2009, vol. VII, issue 3 & 4, 65-82

Abstract: In Bangladesh, the fundamental problem behind arresting the revenue deficit is the rising expenditure unmatched by corresponding means of finance. Of total revenue, the revenue from non-tax sources is nearly one-fifth and its share in GDP has shown a stable trend over the years. This paper mainly focuses on the study of non-tax revenue performance in Bangladesh. The contribution of non-tax revenue, although erratic in terms of growth rate, has shown substantial increase in terms of absolute amount over the period, 1997-98 to 2006-07. Although, various reform initiatives have been taken to improve the tax performance, the initiatives are highly insignificant in case of non-tax revenue. The performance of non-tax revenue can significantly be improved through effective and efficient policy measures, which may help the country to cope with the fiscal imbalance in resource mobilization.

Date: 2009
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