Tax evasion in Bangladesh

1. Bangabandhu Sheikh Mujibur Rahman Science & Technology University,
Gopalgang 8100

2. Submitted By : Team Skyscrapers
Team Member Name ID
Sumon Mia 20151212044
Farzana Alam Tithi 20150110245
Mehedi Hasan 20151212046
Aslam Sheik 20151212047
Abid Hasan 20151212048
Gause Kazi 20151212050
Sohan Hawlader 20151212051
Manik Bala 20151212053

3. We are thankful to
ACADEMIA
Chron.com

5. Reasons of tax evasion in Bangladesh
High Tax Rate Lack of Control by tax
administration
Corruption by the tax officials
High Compliance cost Low quality of the service in return
for taxes
Weak enforcement of tax laws

6. Technique and mode of tax evasion
Not recording cash
transection
Creating reserve & provision
for bad debts
Showing benami
transection
Showing cash credit
Under invoicing by importers and
exporters
Claiming excessive tax deduction
&tax exemption
Showing excessive wastage of raw
materials in production process
Low tax morale of the tax
payers

7. Conceptual framework of tax evasion in Bangladesh
Level of Education
Employment Status
No. of Dependents
Motivation Factor
Ethics Factor
Knowledge Factor

8. Penalties for Tax Evasion
Consideration

9. Tax evasion of individual tax payer in Bangladesh
Tax evasion in Bangladesh by Foreign workers

10. Tax evasion by Some Multinational Companies in
Bangladesh

11. Tax evasion by some national Companies in
Bangladesh
Other Companies

12. Recommendation to reduce tax evasion in Bangladesh
Social awareness Program
Analogue Online
Simplified Income Tax Systems
Reward or Penalty

14. Thanks all of you for being patience