孟加拉个人所得税改革综述

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摘要

孟加拉国是一个拥有1.7亿人口的国家。但税收与gdp之比尚未达到两位数。已经采取了一些税收改革措施,以更新税收政策和税收管理,以实现预期的结果。本文试图回顾那些以个人所得税为重点的改革努力,并总结已经完成的改革及其对税收绩效的影响。这是一项探索性研究,使用二手数据来源来完成本研究。在对改革举措进行彻底审查后,本研究得出了一些观点,如税法的复杂性,纳税人的数量在过去5年中翻了一番,但征收的收入与增加的纳税人不成比例。通过TDS征收的税收增加到近60%。它意味着提高税收制度的合规性和效率。电子申报、电子支付和通用自我评估的引入减少了纳税人的麻烦。在基础设施和人力方面的行政能力有所提高。所有这些进步的努力并没有给孟加拉国的税收结构带来任何值得一提的变化。直接税与间接税的比例非常高,约为30比70。在这种低税率的直接税中,PIT的贡献约为40%。为了发展中等收入国家并维持下去,应该通过这一领域的适当改革,增加PIT对税收结构的贡献。
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An Overview of the Reforms of Personal Income Tax (PIT) in Bangladesh
Bangladesh is a country of about 170 million people. But the tax-GDP ratio is yet to reach the double digit. There are some tax reform efforts already have taken to update the tax policy and tax administration for expected outcome. This paper attempted to review those reform efforts highlighting the personal income tax (PIT) and to summarize the reforms already have done and their implications in the revenue performance. It is an exploratory research and secondary sources of data are used to accomplish this study. After a thorough review of the reform initiatives, this study has got some point like complexity of the tax code, number of tax payers become double in last 5 years but the collected revenue is not proportional to the increased taxpayers. Collection of tax through TDS has increased to almost 60 percent. It implies the enhanced compliance and efficiency of the tax regime. Introduction of e-filing, e-payment, and universal self-assessment have reduced the hassle of taxpayers. Administrative capacity in terms of infrastructure and manpower has increased. All these progressive efforts do not bring any mentionable change in the tax structure of Bangladesh. Ratio of direct to indirect tax is very high i.e., about 30 to 70. Of this low-slung direct tax, contribution of PIT is about 40 per cent. To grow a middle-income country and sustain, contribution of PIT to the tax structure should be increased through appropriate reforms in this field.
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