Abstract:
Paying taxes is a responsibility imposed by the government on its citizens, serving as a major
financial source for public expenditure and development, and currently serving as an economic
policy instrument. Without boundaries, tax evasion is a problem. The economies in transition and
developing nations are the most severely affected by tax evasion. Bangladesh has a strong
informal economy, poor tax culture and low compliance rate. Within the context of Bangladesh's
legal system , this paper is a legal analysis of causes of tax evasion and its impact on the
development in Bangladesh.
Description:
This thesis submitted in partial fulfillment of the requirements for the degree of Bachelor of Law in East West University, Dhaka, Bangladesh
