ISSN: IJSB: 2520-4750 (Online), 2521-3040 (Print) JSR : 2708-7085 (online)

Tax Reforms in Bangladesh: An Overview

 Author (s)

Khadiza Begum


In both industrialized and emerging nations, tax reform is a subject that requires ongoing attention. This topic is discussed in terms of creating a suitable tax base, bolstering tax administrations, and guaranteeing equity, efficiency, and progressive taxation. Throughout the past forty years, Bangladesh has implemented numerous reform measures. Since there isn’t much research on business matters related to these initiatives in the context of Bangladesh, this study aims to review those initiatives by emphasizing them. This study uses strategies for conducting interviews as well as content and document analysis. According to the study, the results of those reforms are not all that positive. While there are still notable shortcomings in enforcement, audit, and compliance, there are also some notable successes, such as the creation of the Large Taxpayers Unit (LTU) and Central Intelligence Cell (CIC) and the digitization of the tax process. The revenue implications of tax reforms indicate a somewhat improving trend in both direct and indirect tax collection, with extremely gradual progress being seen in the overall tax-to-GDP ratio. It would be wise to investigate incentive programs to recognize prompt compliance and commend tax officers for their achievements. Since there hasn’t been a thorough reform attempt in the corporation taxes space in almost ten years, we urge the launch of a new, comprehensive reform initiative that addresses all of the impending issues. Designing of tax policy that promises professional administration and induces adequate compliance remains a major challenge for public finance in developing countries.

Keywords: Tax reform, Tax-GDP, Tax administration, Corporate tax, Tax depreciation, Tax incentives.

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Title: Tax Reforms in Bangladesh: An Overview
Author: Khadiza Begum
Journal Name: International Journal of Science and Business
ISSN: ISSN 2520-4750 (Online), ISSN 2521-3040 (Print)
Media: Online & Print
Volume: 35
Issue: 1
Issue publication (Year): 2024
Acceptance Date: 12/03/2024
Date of Publication: 17/03/2024
Free download: Available
Page: 1-14
First Page: 1
Last Page: 14
Paper Type: Review paper
Current Status: Published


Cite This Article:

Khadiza Begum (2024). Tax Reforms in Bangladesh: An Overview. International Journal of Science and Business, 35(1), 1-14. DOI:

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About Author (s)

Khadiza Begum, PhD Fellow, Institute of Bangladesh Studies, University of Rajshahi, Rajshahi, Bangladesh. & Assistant Professor-Accounting, Rajshahi College, Ministry of Education, Dhaka, Bangladesh.


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