The Resource The VAT and Supplementary Duty Act 2012 of Bangladesh - an improvement on the existing system
The VAT and Supplementary Duty Act 2012 of Bangladesh - an improvement on the existing system
Resource Information
The item The VAT and Supplementary Duty Act 2012 of Bangladesh - an improvement on the existing system represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The VAT and Supplementary Duty Act 2012 of Bangladesh - an improvement on the existing system represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In Bangladesh, the entry into effect of the VAT and Supplementary Duty Act 2012, scheduled to be implemented as of 1 July 2017, has been postponed again amid many concerns and objections from the business community, as well as from members of the public. While taxable persons vehemently oppose the new Act, the tax authority claims it is superior to the existing VAT Act. On the basis of the analysis of the main weaknesses of the current system and of the main features of the proposed system, in this article, the author argues that the proposed Act not only yields higher revenue than the existing Act, but also reduces the incentive for tax evasion
- Language
- eng
- Label
- The VAT and Supplementary Duty Act 2012 of Bangladesh - an improvement on the existing system
- Title
- The VAT and Supplementary Duty Act 2012 of Bangladesh - an improvement on the existing system
- Language
- eng
- Summary
- In Bangladesh, the entry into effect of the VAT and Supplementary Duty Act 2012, scheduled to be implemented as of 1 July 2017, has been postponed again amid many concerns and objections from the business community, as well as from members of the public. While taxable persons vehemently oppose the new Act, the tax authority claims it is superior to the existing VAT Act. On the basis of the analysis of the main weaknesses of the current system and of the main features of the proposed system, in this article, the author argues that the proposed Act not only yields higher revenue than the existing Act, but also reduces the incentive for tax evasion
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 29 (2018), no. 6 ; p. 233-237
- http://library.link/vocab/creatorName
- Mamun, I
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- VAT Act
- tax evasion
- Label
- The VAT and Supplementary Duty Act 2012 of Bangladesh - an improvement on the existing system
- Label
- The VAT and Supplementary Duty Act 2012 of Bangladesh - an improvement on the existing system
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-VAT-and-Supplementary-Duty-Act-2012-of/NTwAX522k1M/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-VAT-and-Supplementary-Duty-Act-2012-of/NTwAX522k1M/">The VAT and Supplementary Duty Act 2012 of Bangladesh - an improvement on the existing system</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
