Improving Compliance of Income Tax in Developing Countries
Sams Uddin Ahmed
Broschiertes Buch

Improving Compliance of Income Tax in Developing Countries

The Case of Bangladesh

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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 ta...