The study primarily reviewed existing literature and analysed data from reports and research articles on selected developing countries, while the objective was to understand the tax structure and issues related to tax avoidance and evasion.
This document is a brief version of the study that examines the tax framework in developing nations, the connection between the informal economy and tax income, and an examination of the tax-to-GDP ratio and corporate tax rate in Bangladesh throughout the years. It also examines secrecy scores across various indicators and the occurrence of tax abuse at varying desired levels of the tax-to-GDP ratio. Furthermore, it presents a set of suggestions derived from primary and secondary data to promote corporate tax transparency in Bangladesh.
Authors: Dr Khondaker Golam Moazzem, Dr Shah Md Ahsan Habib, Chowdhury Fariha and Moumita A Mallick
Publication Period: August 2023