Tax Expenditure Reporting In Developing Countries: A Case Study on Bangladesh

By Omar Faruq Khan, Khademul Chowdhury, Abdul Bari, Mohidul Islam Chowdhury & Mahmudur Rahman

This paper was published in the Journal of Tax Administration (JOTA, Vol 8:12023)

The government of Bangladesh is looking for ways to increase its tax base, as its generous tax expenditure regime is under scrutiny. This study reviews the existing legal provisions related to tax expenditure, how much tax revenue the government loses due to tax expenditure, and the methodology used to compute tax expenditure. It also includes recommendations as to how to expand the tax base by curtailing tax expenditure provisions.

Read the full paper