- Anglický jazyk
Improving Compliance of Income Tax in Developing Countries
Autor: Sams Uddin Ahmed
The book delves into the tax compliance problem in the field of income tax in developing countries with special reference to Bangladesh. Tax compliance in developing countries is not at the accepted level. The tax to GDP ratio is low. The informal economy... Viac o knihe
Na objednávku, dodanie 2-4 týždne
76.77 €
bežná cena: 85.30 €
O knihe
The book delves into the tax compliance problem in the field of income tax in developing countries with special reference to Bangladesh. Tax compliance in developing countries is not at the accepted level. The tax to GDP ratio is low. The informal economy is rampant. There is a lack of tax culture. Enforcement measures are not effectively applied to improve compliance. The traditional deterrence theory of tax compliance seems not to be working in these countries. So, a holistic approach appears to be imperative. Against this backdrop, the book describes the common features of the Bangladesh tax administration relating to direct taxes. The book makes some specific recommendations to be followed to improve tax compliance. The book proposes a holistic cooperative compliance approach based on the responsive regulatory model of compliance currently being followed by the tax administrations like the ATO. The book also suggests some ways and means to be followed to improve the poor compliance state in Bangladesh.
- Vydavateľstvo: LAP LAMBERT Academic Publishing
- Rok vydania: 2021
- Formát: Paperback
- Rozmer: 220 x 150 mm
- Jazyk: Anglický jazyk
- ISBN: 9786200093110