Effect of Income Tax Outcome Revenue Based on Digitization of Bangladesh

Dr Mir Mohammad Azad, Syeda Shajia Sharmin, Kazi Nafiul Mazid

Bangladesh as a developing country is committed to increasing tax revenues and achieving fiscal discipline with a view to increasing self-reliance. The external environment influencing the tax performance of Bangladesh has changed remarkably as the country more and more integrated with the global economy during the 1990s. In recent years, the Government of Bangladesh has initiated some administrative and policy reforms in the tax system. An improved tax administration in association with some pragmatic policy initiatives has of late resulted in a modest improvement in the tax to GDP ratio. However, the performance is still unsatisfactory as compared to other countries at a similar stage of economic development