JBS Vol 18. Num 1_2. 2016 - Tax Culture: The Bangladesh Perspective


The direct tax administration of Bangladesh is characterized by poor tax compliance. Reasons for such poor tax compliance are manifold. One of the important factors to be considered is tax culture which can greatly contribute towards improvement of voluntary compliance in the field of income tax. The paper argues that Bangladesh lacks a tax culture which needs to be developed for ensuring voluntary tax compliance. The paper delves into the causes of poor tax culture in Bangladesh while discussing some of the measures adopted by the National Board of Revenue to improve the situation.