Complexity, compliance costs and non-compliance with VAT by small and medium enterprises in Bangladesh : is there a relationship?

Resource Information

The work Complexity, compliance costs and non-compliance with VAT by small and medium enterprises in Bangladesh : is there a relationship? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Complexity, compliance costs and non-compliance with VAT by small and medium enterprises in Bangladesh : is there a relationship?

Creator

• Faridy, N.

Subject

• tax compliance
• compliance costs
• SME
• VAT

Language

eng

Summary

Bangladesh's small and medium sector enterprises (SMEs) constitute some 90% of all businesses and play an important role in the country's economic growth and employment. This study investigates the nature and extent of the relationships between the complexibilty of Bangladesh's VAT legislation, the cost of compliance with VAT in Bangladesh, and non-compliance with the VAT legislation by Bangladeshi SMEs. These results could be important as it appears that SMEs are underrepresented in terms of their contribution to Bangladesh's VAT revenue

Citation source

In: Australian tax forum. - Sydney. - Vol. 29 (2014),

Geographic coverage

Asia

Language note

English