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Potential of Personal Income Tax in Bangladesh: An Examination of Survey Data

Towfiqul Islam Khan, Muntaseer Kamal and Faiyaz Talukdar

No 126, CPD Working Paper from Centre for Policy Dialogue (CPD)

Abstract: Revenue mobilisation in Bangladesh has not been commensurate with its rapid economic growth. It is often regarded that, income tax evasion is high in Bangladesh, which undermines income equality and development finance. The present study seeks to create favourable policy space towards extracting untapped domestic resources through enhancing the efficiency of the tax administration with new information and analysis. To this end, the study estimates the potential of personal income tax in Bangladesh, based on successive rounds of Household Income and Expenditure Surveys conducted by the Bangladesh Bureau of Statistics. Furthermore, based on a nationwide perception survey conducted in 2018, this study attempts to identify the key determinants of public compliance regarding tax submission, including networks, societal norms, scope of punishment and enforcement on individuals’ tax compliance behaviour.

Keywords: Income Tax; Revenue mobilisation; tax submission; tax compliance behaviour (search for similar items in EconPapers)
Pages: 42 pages
Date: 2019-06
New Economics Papers: this item is included in nep-iue and nep-pbe
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