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Accessing the underground economy: a study of 3 incentive programmes of the national board of revenue

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dc.contributor.author Ghani, Asma Dina
dc.date.accessioned 2010-09-28T05:10:30Z
dc.date.available 2010-09-28T05:10:30Z
dc.date.issued 2006-09
dc.identifier.other ID 05272027
dc.identifier.uri http://hdl.handle.net/10361/254
dc.description This dissertation is submitted in a partial fulfillment of the requirement for the degree of M.A in Governance and Development studies. en_US
dc.description.abstract For developing countries tax policy is determined primarily by the abilities of its tax administration rather than optimum tax theory. Providing incentives is a common practice to encourage tax payment as opposed to curbing tax evasion through enforcement of laws. The National Board of Revenue in Bangladesh offers many incentives, both permanent and short term, to encourage tax compliance. The purpose of this paper is to assess through the study of three incentive programmes of the NBR whether they are effective in increasing the collect of revenue from the underground economy or act as disincentives to tax compliance. Findings show that while in the short run, revenue is increased the long term effect on tax compliance is inconclusive. Greater steps need to be taken to improve tax administration to reduce reliance on such incentives. en_US
dc.language.iso en en_US
dc.publisher Center for Governance Studies, BRAC University en_US
dc.title Accessing the underground economy: a study of 3 incentive programmes of the national board of revenue en_US
dc.type Thesis en_US


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