Value added tax and its application in Bangladesh
Article
Rahman, Mohammad Mafizur and Khanam, Rasheda. 1995. "Value added tax and its application in Bangladesh." Chittagong University Studies Social Science. XVI (1), pp. 125-142.
Article Title | Value added tax and its application in Bangladesh |
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Article Category | Article |
Authors | Rahman, Mohammad Mafizur (Author) and Khanam, Rasheda (Author) |
Journal Title | Chittagong University Studies Social Science |
Journal Citation | XVI (1), pp. 125-142 |
Number of Pages | 18 |
Year | 1995 |
Place of Publication | Chittagong, Bangladesh |
Abstract | The purpose of this paper is twofold. Firstly the paper discusses the general issues on the VAT which covers mainly nature, computation,operation and principle of the VAT as well as the advantages and disadvantages. Secondly, the paper highlights the aspects of the VAT in Bangladesh with particular attention to the necessity of tax reform, the reasons for the preferences of the VAT, salient features of the VAT and probable economic effect of the VAT. |
ANZSRC Field of Research 2020 | 350108. Taxation accounting |
Public Notes | Current journal name: The Chittagong University Journal of Social Sciences. |
Byline Affiliations | University of Sydney |
Faculty of Business |
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https://research.usq.edu.au/item/9y65z/value-added-tax-and-its-application-in-bangladesh
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