Value added tax and its application in Bangladesh

Rahman, Mohammad Mafizur and Khanam, Rasheda (1995) Value added tax and its application in Bangladesh. Chittagong University Studies, Social Science, XVI (1). pp. 125-142.

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The purpose of this paper is twofold. Firstly the paper discusses the general issues on the VAT which covers mainly nature, computation,operation and principle of the VAT as well as the advantages and disadvantages. Secondly, the paper highlights the aspects of the VAT in Bangladesh with particular attention to the necessity of tax reform, the reasons for the preferences of the VAT, salient features of the VAT and probable economic effect of the VAT.

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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Current journal name: The Chittagong University Journal of Social Sciences.
Faculty / Department / School: Historic - Faculty of Business - Department of Economics and Resource Management
Date Deposited: 11 Oct 2007 01:22
Last Modified: 26 Apr 2016 01:38
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting

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