Improving Compliance of Income Tax in Developing Countries - Ahmed, Sams Uddin
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The book delves into the tax compliance problem in the field of income tax in developing countries with special reference to Bangladesh. Tax compliance in developing countries is not at the accepted level. The tax to GDP ratio is low. The informal economy is rampant. There is a lack of tax culture. Enforcement measures are not effectively applied to improve compliance. The traditional deterrence theory of tax compliance seems not to be working in these countries. So, a holistic approach appears to be imperative. Against this backdrop, the book describes the common features of the Bangladesh…mehr

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Produktbeschreibung
The book delves into the tax compliance problem in the field of income tax in developing countries with special reference to Bangladesh. Tax compliance in developing countries is not at the accepted level. The tax to GDP ratio is low. The informal economy is rampant. There is a lack of tax culture. Enforcement measures are not effectively applied to improve compliance. The traditional deterrence theory of tax compliance seems not to be working in these countries. So, a holistic approach appears to be imperative. Against this backdrop, the book describes the common features of the Bangladesh tax administration relating to direct taxes. The book makes some specific recommendations to be followed to improve tax compliance. The book proposes a holistic cooperative compliance approach based on the responsive regulatory model of compliance currently being followed by the tax administrations like the ATO. The book also suggests some ways and means to be followed to improve the poor compliance state in Bangladesh.
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Autorenporträt
Income tax official and law academic with 30 years of experience in the field of direct taxes of Bangladesh. Did Ph.D. in tax compliance issues from the School of Law, Deakin University, Australia. Currently, working with the National Board of Revenue, Bangladesh as a Member (Taxes) since February 2021.