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Bangladesh Institutional Diagnostic – Chapter 7


Bangladesh Institutional Diagnostic

Chapter 7: Institutional dimensions of tax reforms in Bangladesh

Chapter Overview

List of tables and figures

  1. Development context
  2. The public resource mobilisation challenge
  3. Main objectives, methodology, and approach of the chapter
  4. Tax mobilisation issues in developing countries: the lessons from international experiences
  5. Determinants of tax performance in Bangladesh
    • Supply-side variables
    • Willingness to pay: demand-side issues
  6. Tax reform efforts and implementation
    • Major tax reforms
    • Discretionary and discriminatory tax treatment
    • Political economy of tax reforms
    • Tax administration issues
  7. The way forward
    • Tax institutional reforms
    • Reform of the VAT
    • Reform of income taxation
    • Corporate taxation
    • Personal income taxation
    • Property taxation
    • Reform of the customs system

Annex A     Import duty-related SROs FY2015–FY2019
Discussion: Institutional dimensions of tax reforms in Bangladesh

Authors: Sadiq Ahmed, Policy Research Institute of Bangladesh
With discussion by Christoper Heady, University of Kent

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