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Estimating Revenue Losses Evolve from Tax Evasions in Bangladesh:

Author

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  • AKM Matiur Rahman

    (American International University-Bangladesh (AIUB))

  • Sabera Yasmin

    (Dhaka University, Bangladesh)

Abstract

This empirical study estimates the revenue losses derived from different categories of taxpayers who used Self-assessment System (SAS) under direct taxation in Bangladesh. Even though a small portion of populations live in urban areas (over 80 percent live in rural areas) that used the SAS in filing tax-returns, they significantly contributed to the problem. Revenue loss due to these taxpayers’ noncompliance with laws of income is a growing problem where the past five year (2000-2004) data statistics suggested that the Private Ltd Companies and Public Ltd Companies contributed significantly to accelerating the problem. With governmental ongoing various measures including the provision of SAS that was designed to encourage taxpayers for compliance, the tax-evasion issue in Bangladesh is critical and it deserves attention without delay.

Suggested Citation

  • AKM Matiur Rahman & Sabera Yasmin, 2008. "Estimating Revenue Losses Evolve from Tax Evasions in Bangladesh:," AIUB Bus Econ Working Paper Series AIUB-BUS-ECON-2008-19, American International University-Bangladesh (AIUB), Office of Research and Publications (ORP), revised Jun 2008.
    • Handle: RePEc:aiu:abewps:19
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    Cited by:

    1. Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2021. "Social Network and Tax Evasion: Theoretical Model and Empirical Evidence in Bangladesh," MPRA Paper 108279, University Library of Munich, Germany, revised 2021.

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