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dc.contributor.authorBari, Estiaque
dc.contributor.authorKhan, Towfiqul Islam
dc.contributor.authorUllah, Mohammad Shahid
dc.date.accessioned2022-05-25T14:47:43Z
dc.date.available2022-05-25T14:47:43Z
dc.date.issued2022-05-24
dc.identifier.isbn978-1-78748-911-0
dc.identifier.doi10.21201/2022.9110
dc.identifier.urihttp://hdl.handle.net/10546/621377
dc.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.&#160;</p> <p>From 2015&#8211;2021, the World Bank&#8217;s VAT Improvement Program (VIP) assisted the Bangladesh National Board of Revenue&#160;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.&#160;&#160;</p> <p>To address VAT&#8217;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&#160;negatively affects low income female entrepreneurs and consumers.&#160;</p> </body> </html>en_US
dc.format.extent37en_US
dc.language.isoEnglishen_US
dc.publisherOxfamen_US
dc.publisherSUPRO (Sushasoner Jonny Procharavizan/Campaign for Good Governance)en_US
dc.relation.urlhttp://policy-practice.oxfam.org.uk/publications/the-value-added-tax-vat-improvement-program-raising-the-operational-efficacy-of-621377
dc.subjectAiden_US
dc.subjectGenderen_US
dc.subjectInequalityen_US
dc.subjectPrivate sectoren_US
dc.titleThe Value-Added Tax (VAT) Improvement Program: Raising the operational efficacy of the VAT administration in Bangladeshen_US
dc.typeResearch reporten_US
oxfam.signoff.statusFor public use. Can be shared outside Oxfamen_US
oxfam.subject.countryBangladeshen_US
oxfam.subject.keywordTax justiceen_US
oxfam.subject.keywordValue-added taxen_US
oxfam.subject.keywordInternational financial institutionsen_US
oxfam.subject.keywordSocial protectionen_US
oxfam.subject.keywordGender justiceen_US
oxfam.subject.keywordWorld Bank
oxfam.subject.keywordVAT Improvement Program
refterms.dateFOA2022-05-25T14:47:44Z


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