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    The Value-Added Tax (VAT) Improvement Program: Raising the operational efficacy of the VAT administration in Bangladesh

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    Author(s)
    Bari, Estiaque
    Khan, Towfiqul Islam
    Ullah, Mohammad Shahid
    Publication date
    2022-05-24
    Subject
    Aid
    Gender
    Inequality
    Private sector
    Keywords
    Tax justice
    Value-added tax
    International financial institutions
    Social protection
    Gender justice
    World Bank
    VAT Improvement Program
    Country
    Bangladesh
    
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    Show full item record
    Publisher(s)
    Oxfam
    SUPRO (Sushasoner Jonny Procharavizan/Campaign for Good Governance)
    Document type
    Research report
    Description

    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. 

    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.  

    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. 

    Pages
    37
    DOI
    10.21201/2022.9110
    ISBN
    978-1-78748-911-0
    URI
    http://hdl.handle.net/10546/621377
    Additional Links
    http://policy-practice.oxfam.org.uk/publications/the-value-added-tax-vat-improvement-program-raising-the-operational-efficacy-of-621377
    ae974a485f413a2113503eed53cd6c53
    10.21201/2022.9110
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