Tax Structure of India and Bangladesh: A Comparative Study

Authors

  • 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

Keywords:

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Abstract

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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Published

2024-04-18

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 https://icmai-rnj.in/index.php/maj/article/view/173447

Issue

Section

Taxation

References

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Fernández-Rodríguez, E., & Martínez-Arias, A. (2014). Determinants of the effective tax rate in the BRIC countries. Emerging Markets Finance and Trade, 50(sup3), 214-228.

Ghuge, N. &Katdare, V.V. (2015). Indian Tax Structure – An Analytical Perspective. International Journal of Research in Finance and Marketing, 5(5), 59-71.

Ghuge, N. &Katdare, V. V. (2016). A Comparative Study of Tax Structure of India with respect to other countries. International Journal of Economics, Commerce, and Management, 4(1), 1-13.

Mascagni, G. (2014). Tax revenue mobilization in developing countries: issues and challenges. OECD Journal on Budgeting, 13(1), 9-43.

Poirson, H. (2006). The Tax System in India: Could Reform Spur Growth. IMF Working Papers, 06(93), 1-37.

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