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

Author

Listed:
  • Towfiqul Islam Khan
  • Muntaseer Kamal
  • Faiyaz Talukdar

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.

Suggested Citation

  • Towfiqul Islam Khan & Muntaseer Kamal & Faiyaz Talukdar, 2019. "Potential of Personal Income Tax in Bangladesh: An Examination of Survey Data," CPD Working Paper 126, Centre for Policy Dialogue (CPD).
    • Handle: RePEc:pdb:opaper:126
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    References listed on IDEAS

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    Cited by:

    1. Md. Shahbub Alam, 2021. "An Examination of Taxpayers Attitude towards Income Tax: A Case of Bangladesh," GATR Journals afr202, Global Academy of Training and Research (GATR) Enterprise.

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    Keywords

    Income Tax; Revenue mobilisation; tax submission; tax compliance behaviour;
    All these keywords.

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