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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.advisor Hoque, Dr. Anwarul Ghani, Asma Dina 2010-09-28T05:10:30Z 2010-09-28T05:10:30Z 2006 2006-09
dc.identifier.other ID 05272027
dc.description This dissertation is submitted in partial fulfillment of the requirements for the degree of Masters in Governance and Development, 2006.
dc.description Cataloged from PDF version of thesis report.
dc.description Includes bibliographical references.
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.description.statementofresponsibility Asma Dina Ghani
dc.format.extent 62 pages
dc.language.iso en en_US
dc.publisher BRAC University en_US
dc.rights BRAC University dissertation are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission.
dc.subject Governance and development
dc.title Accessing the underground economy: a study of 3 incentive programmes of the national board of revenue en_US
dc.type Dissertation en_US
dc.contributor.department Institute of Governance Studies, BRAC University M. Governance and development

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