Tax Structure of India and Bangladesh: A Comparative Study


  • Neeru Vasishth Professor Department of Commerce Janki Devi Memorial College, University of Delhi, New Delhi
  • Vibhuti Vasishth Assistant Professor Department of Commerce Delhi School of Economics, New Delhi
  • Nancy Malhotra Independent Researcher New Delhi


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This study delves into the tax structures of India and Bangladesh, focusing on key indicators like tax-to-GDP ratio, overall tax payments, time to comply, number of tax payments, and total tax rate. India's total tax rate, though decreasing, still surpasses Bangladesh's, requiring competitiveness for economic growth. Corporate tax reductions aim to attract investments, yet increasing the tax-to-GDP ratio remains a challenge compared to South Asian counterparts. India must balance revenue collection, fairness, and economic growth to improve tax efficiency and support business development for global competitiveness.


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How to Cite

Vasishth, N., Vasishth, V., & Malhotra, N. (2024). Tax Structure of India and Bangladesh: A Comparative Study. The Management Accountant Journal, 59(4), 70–74. Retrieved from





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