Loading...
The Value-Added Tax (VAT) Improvement Program: Raising the operational efficacy of the VAT administration in Bangladesh
Bari, Estiaque Khan, Towfiqul Islam Ullah, Mohammad Shahid
Bari, Estiaque
Khan, Towfiqul Islam
Ullah, Mohammad Shahid
Citations
Altmetric:
Titre
Publication date
2022-05-24
Document type
Research report
Pages
37
Advisors
Editor(s)
Other Contributors
Affiliation
ePub Date
Submitted date
Subject
Local subject classification
MeSH
Country
Collections
Files
Loading...
English report
Adobe PDF, 563.14 KB
Loading...
English summary
Adobe PDF, 193.29 KB
Loading...
Bangla summary
Adobe PDF, 312.99 KB
Description
<html>
<head>
<title></title>
</head>
<body>
<p>Bangladesh has a weak and inequitable tax system. Over the past 15 years, the government of Bangladesh (GoB) has relied on the regressive value-added tax (VAT) for more than a third of all revenues, with little progress towards strengthening direct taxation of high net-worth individuals and large corporations. </p>
<p>From 2015–2021, the World Bank’s VAT Improvement Program (VIP) assisted the Bangladesh National Board of Revenue in improving VAT administration. VIP helped speed up automation and increase revenues. But the program did not include any objectives to improve VAT equity and fairness, and it also fell short on improving transparency and taxpayer satisfaction.  </p>
<p>To address VAT’s regressive nature and its impact on low income households, the GoB needs to improve coverage of social protection programmes. Bangladesh and its external partners should focus on strengthening progressive direct taxation. Meanwhile, the government must end gender-blind VAT administration and recognize that VAT negatively affects low income female entrepreneurs and consumers. </p>
</body>
</html>
Language
English
Other Titles
Abstract
Citation
Journal
Journal Theme
Volume
Issue
Research Unit
Table of contents
Series
ISSN
EISSN
ISBN
978-1-78748-911-0