Underlying causes of individual tax evasion in Bangladesh

Abstract

This report about “Underlying Causes of Individual tax evasion in Bangladesh” is divided into three distinct chapter. In the first chapter, a detail overview of the internship program is outlined. It discusses the experience of my three-month internship at ACNABIN. It illustrates few key components like job responsibilities, kinds of personal experience that were gained in the internship period and the limitations and challenges faced during the internship period. In the second chapter, it focuses on the organization where I did my internship. It illustrates, the firm’s mission, vision, objectives and core values. In this part a detailed market and industry analysis was done from ACNABIN’s perspective by using different analytical models. Furthermore, in the third chapter the main project part of this report is outlined that explores the ‘Underlying Causes of Individual Tax Evasion in Bangladesh. It started with identifying a problem by exploring credible literatures. By exploring several literatures, the topic and its variables were decided. From that, research objective and questions were formed which lead to building hypothesis for the study. To test the hypothesis and convenience-based survey was conducted on tax consultant of ACNABIN chartered accountants. Accumulated data were structed accordingly and analyzed by different statistical tools like IBM SPSS and Smart PLS. Using those tools results and findings were interpreted that shows independent variables has close interaction with dependent variables. The essence of the study is that it fulfills the identified purpose of this study by finding interaction among variables. Moreover, it also outlined the implication and limitations of the study to guide future study and exploration on this issue.