出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Tax payment is a civic duty and an obligatory contribution of citizens of a state imposed by the government. Tax is the major financial source of revenue that is used to meet public expenditure and development. In the present world, taxation is an instrument of economic policy. This study is designed to investigate the main reasons and ways of tax avoidance and evasion in Bangladesh. The study is based on a random sample of 200 respondents in Dhaka city including both tax payers and tax collectors. A structured questionnaire was developed and administrated for data collection. Results revealed that the main cause of tax avoidance and evasion is the dissatisfaction of existing tax rates followed by fear about tax, complex payment system, lack of tax collector cooperation, tax assessment system, lack of tax information and lack of counseling campaigns. The study also found that the reserve and provision is main way of tax avoidance and evasion followed by help of legal advisor, showing less income, shown more expenses and investment allowances and individual intention. Tax authority should properly review and evaluate the assessment and collection procedures. Media campaign and awareness development are also essential to minimize the tax avoidance and evasion.
