发展中国家的消费税——以孟加拉国增值税为例

Andrew M. C. Smith, A. Islam, M. Moniruzzaman
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引用次数: 25

摘要

与许多发展中国家一样,孟加拉国在筹集足够的税收收入以资助其经济和社会发展方面面临着问题。为了解决这个问题和提高经济效率和增长,1991年开始了一项重大的税收改革方案,其重点是实行增值税,以取代一系列基础狭窄的消费税。本文重新审视了孟加拉国增值税制度的基本结构,并试图分析增值税在孟加拉国的贡献和表现,与其他发展中国家相比,也试图确定并提供一些建议,在可能的领域,需要关注和提高绩效,以提高增值税在孟加拉国经济发展中的贡献。相关数据显示,增值税在最初几年的表现相当令人满意,但随后的增值税征收一直停滞在一定水平上。因此,增值税无法实现其引入时的目标。造成这种情况的原因有很多,例如:增值税纳税人数量相对较少,普遍缺乏意识,监控系统薄弱等。增值税征收仍有改进的余地:增加增值税纳税人的数量;改革增值税管理;提高民众意识,重新审视增值税免征项目清单,提高监控系统的效率。
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Consumption Taxes in Developing Countries - The Case of the Bangladesh VAT
In common with many developing countries, Bangladesh faces problems in raising sufficient tax revenues to fund its economic and social development. To address this problem and to improve economic efficiency and growth, a major tax reform program was initiated in 1991 which centred on the introduction of a valued-added tax (VAT) to replace a range of narrowly-based consumption taxes. This paper revisit the basic structure of VAT system of Bangladesh and attempt to analysis the contribution and performance of VAT in Bangladesh as comparing to other developing countries and also attempt to identify and provide some suggestions in possible area where attention and improved performance are required to enhance the contribution of VAT in economic development of Bangladesh. The relevant data shows that the performance of VAT was quite satisfactory in the initial years - but subsequently VAT collection has remained stagnant at a certain level. As a result, VAT is unable to meet the objectives for which it was introduced. The reasons behind this performance are many, such as: a relatively small number of VAT tax-payers, a general lack of awareness, and a weak monitoring system etc. There is still scope for improving the revenue collection from VAT: by increasing the number of VAT taxpayers; reforming the VAT administration; creating intensive awareness among the people, revisiting the list of VAT exempted items and increasing the efficiency of the monitoring system.
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