A study on the perspectives of taxpayers towards new tax regulations in Bangladesh

Abstract

The third chapter focuses on the changes in authority and taxpayer behaviour combined with new rules and regulations in Bangladesh. Issues related to tax compliance are well captured in the study, and in this regard, much attention is paid to issues related to awareness, perception, and likely causes of tax non-compliance. According to the survey respondents, non-compliance with new rules is a matter of concern as more than 60% of the respondents are aware of the new rules but fail to adhere to new rules due to some reasons like the complexities involved in tax filing, corruption, negative attitude, etc. The study highlights the areas of communication approach, negative attitudes, enhancing the support services of taxes to the taxpayers, and measures of rewarding conformity. One is the utilisation of technology, for instance, in filing systems where documents are stored through electronic means. Further suggestions are to expand the scale of public relations and activity, make the policy clearer and more open, and carry out inspections and assessments periodically. These analyses are designed to inform policymakers in their attempt to embark upon a higher level of tax compliance in Bangladesh.