Browsing by Author "Mohiuddin, Md."

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    Economic Determinants of Tax Compliance Behavior in Bangladesh: Individual Tax Payers' Perspective.
    (2020-12-20) Alam, Mohammad Faridul; Mohiuddin, Md.
    Regardless of having steady average GDP growth exceeding 6% for a number of years, Bangladesh is experiencing poor Tax-GDP ratios among its neighboring countries and the similar economies. A profound analysis of tax compliance behavior is relevant and timely, considering the fact that only around 1% of the population submits their income tax return in Bangladesh. Reviews from literature have indicated that tax compliance behavior is influenced by several types of determinants. The objective of the study is to explore and assess the economic determinants affecting tax compliance behavior. Responses have been collected from 464 individual tax payers across Bangladesh through survey. Both descriptive and inferential statistics tool have been used for the analysis. The findings reveal that tax rate, benefits against tax, and tax compliance costs are the main economic determinants influencing tax compliance behavior. The findings of the study may help in formulating relevant and suitable reform measures for achieving a high degree of tax compliance in Bangladesh.
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    Merchandising Activities in RMG Sector.A Study of Trouser World Bangladesh Ltd.
    (Daffodil International University, 2014-07-12) Mohiuddin, Md.
    The Readymade Garment (RMG) industry of Bangladesh has emerged as a competent garment producer in global garment business in recent times. This industry has successfully transformed Bangladesh into an export-oriented economy. The RMG industry also became the major foreign currency-earning sector with highest rates of absorption of industrial employment. The Merchandising department is the most important part of the export oriented business. It increases the opportunity for entrepreneurship development in garment sector. Thus it helps the unemployed people as well as the government to remove unemployment problem and also play an important role in the economic development of the country. This is a great chance for me to do my internship in trouser world Bangladesh. This is a large factory with all the facilities to composite yarn. Here the production process runs from making yarn to fabric and from fabric to finished garment. In this age, Bangladesh is flourished with RMG sector where this division has its immense contribution.
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    Two Decades of Tax Revenue Dynamics: Bangladesh Panorama.
    (2018-11-29) Alam, Mohammad Faridul; Mohiuddin, Md.
    This paper aims at analyzing the dynamics of Bangladesh Tax System for the most recent two decades. This paper also intends to bring out the salient features of the existing tax structure to come up with some relevant policy recommendations. Despite having impressive story of progress with its resilient and steady GDP growth of more than 6% for a number of years, Bangladesh has one of the world's lowest tax contributor to GDP ratios since long. It has estimated approximately 9.8 percent in the most recent tax year 2016-17 which is one of the lowest among its neighboring countries and similar economies. Tax revenue has been contributing more than 80% of the total government revenue for the last two decades with a dominance of indirect tax contribution, although there witnessed a decreasing trend in the last decade. Although direct tax contribution is around 37% of the tax revenue, it is collected from the less than 1% population of the country with an indication of dissatisfactory compliance behavior of taxpayers. Such performances put Bangladesh in 152nd position among 190 economies in the Paying taxes 2018 study, as well as 148th position among 157 economies as per the Commitment to Reducing Inequality (CRI) Index 2018. Two decades of comparative study revealed that necessary reform measures should be taken to address the non-compliance problem with an expectation to improve the tax performance through an optimal and balanced tax system, that may take a good hand to reduce the degree of inequality in society.