5th International Business Research Conference-Final

Tax Evasion and Avoidance Crimes A Study on Some Corporate Firms of Bangladesh
Dr. Md. Jahirul Hoque Professor, Faculty of Business Administration Eastern University & Md. Zahid Hossain Bhuiyan Lecture in Management International Islamic University Chittagong & Afzal Ahmad Lecture in Accounting International Islamic University Chittagong
Introduction
The five year plans of the Government of the Peoples Republic of Bangladesh (As for example The First Five Years Plan of Bangladesh, 1973) have indicated that a sizeable number of persons especially the businessmen evade & avoid taxes. As a result, the yield of income tax is very low in Bangladesh as a percentage of Gross Domestic Product.
Professor Dr. Md. Jahirul Hoque

Eastern University
& Md. Zahid Hossain Bhuiyan

International Islamic University Chittagong &
Afzal Ahmad
International Islamic University Chittagong
Source: Bangladesh Economic Review 2010
Introduction
The following Table 01 presents the picture of collection of Tax Revenue in Bangladesh (in core Taka)
FY 03-04 FY 04-05 FY 05-06 FY 06-07 FY-07-08 FY 08-09 FY-09-10 Averag e
43,309 28,300 31,950 36,175 39,247 48,012 55,526 63,956
Sources of Tax Revenue

Total Tax Revenue (in absolute Figure) T.T. R of % of GDP Direct Taxes Taxes on Income & Profit (in absolute Figure) Taxes on Income & Profit ( as % of T.T.R)
8.50
8.62
8.70
8.40
8.86
9.02
9.2
8.75
5270
5850
6960
8924
11005
13538
16560
9729

Eastern University
18.62
18.30
19.24
22.47
22.92
24.38
25.89
21.69

Afzal Ahmad
Source: Bangdesh Economic Review 2010
Introduction
The Table 01 indicates that the average total tax revenue as percentage of GDP during FY 03 to 10 was 8.75 only which seems to be meagre as compared to SAARC countries mainly India, Pakistan and Srilanka. In India, Pakistan & Srilanka, tax GDP ratio was 16.58%, 10.01%, 14.82% respectively during FY 05. The main reason of such a state of affairs was large scale tax evasion and avoidance practices in Bangladesh especially by the businessman e.g. corporate firms individuals and partnership firms.

Eastern University

Afzal Ahmad
Introduction
Therefore, in Bangladesh, tax evasion & avoidance pose to be a serious problem which stimulates the researchers to undertake a mini research on tax evasion & avoidance crimes.

Eastern University

Afzal Ahmad
Objective of the study
Main Objective
The main objective of the study is to critically analyze tax evasion and avoidance crimes committed by selected corporate firms operating in Bangladesh.

Eastern University

Afzal Ahmad
Objective of the study

In order to achieve the main objective, the study covers the following specific areas:

Specific Objectives

Eastern University

Main reasons for tax evasion and tax avoidance. Techniques/modes adopted by the corporate firms in evading and avoiding corporate taxes. Identification of the authorities responsible for detecting tax evasion and avoidance crimes and the techniques followed thereof. Identification of the authorities empowered for disposal of the crime cases and their main functions of responsibilities in such respects. Examining the impact of tax evasion and avoidance crimes on the revenue of the Government in particular and the economy of the country, as a whole. Ways and means of preventing tax evasion and avoidance crimes.
Afzal Ahmad
Limitations of the study
The main limitation of the study is the limited coverage of the samples e.g. only 06 (six) appeal cases and only 16 respondents of two categories such as Tax practitioners and Tax officials. This is because of time and money constraints at the disposal of the researchers, on one hand, and the unwillingness and the busy schedule of the Tax officials, in the other, in order to provide us with more appeal cases and their valued opinions. However, we had to convince the respondents by giving gentlemen word that the names of the corporate firms would not be disclosed in our study and the materials would be used for this study purpose only. However, the analysis of the appeal cases and valued opinions of the learned respondents definitely reflect the picture of tax evasion and avoidance practices in the country.

Eastern University

Afzal Ahmad
Methodology of the study

Two kinds of data were used in this study: 1. Primary data: They were obtained from collecting necessary data throughout the questionnaire designed especially for this study and containing a group of questions covering the study objectives. The questionnaire was distributed to a study sample of sixteen (16) respondents of two groups namely top level tax officials and 8 persons engaged as tax practitioners especially in the area of company assessment. Of the top level tax officials 4 (four) are of the rank and status of DCT (Deputy Commissioner of Taxes) from administrative tax authority and 4 (four) are of the rank and status of joint commissioner of tax (Appeal division). All the respondents of both the groups were selected purposively in order to having easy access to the requisite data and information.

Eastern University

Afzal Ahmad

Eastern University

The collected primary and secondary data and information were critically analyzed and interpreted by the researchers themselves in order to make the study more informative and useful to the readers. The findings of the study may be useful to the prospective researchers desiring to make further study on this vital national issue, in one hand, and to the tax planners, on the other, for reforming existing tax laws provisions with a view to alleviating tax evasion and avoidance practices to a great extent.
Afzal Ahmad

Eastern University

2. Secondary data: Secondary data included a total number of 06 (Six) appellate cases belonging to the assessees of corporate firms operating in Bangladesh. These cases were collected by the researchers themselves from the relevant tax officials assuring them that the names of the corporate firms would not be disclosed in the study and these would be used only for this research study. It is to be mentioned here that originally these cases were in Bengali version in a detailed way. But these cases were translated into English version and also summarized under some headings for the study purpose.
Afzal Ahmad
Literature review
1. Tax Planning of Banks Operating in Jordan, Joummah, 1993. The study aimed to find standards to measure the extent of using tax planning by the banks operating in Jordan, and to determine the impact of including a department specialized in tax issues in these banks and also the impact of the banks nationality. 2. Tax Planning of Jordan Industrial Companies Hassen, 1996. The main aims of the study were (i) measuring the extent of conducting tax planning and (ii) measuring the extent of following financial and accounting policies tax planning.

Eastern University

Afzal Ahmad
Literature review
3. Factors Controlling the Pricing Way of the Spent Stock, Shihatta, 1997. The study dealt with the factors that help the administration to choose the right way to price the stock and the impact of tax incentives on choosing the right way of pricing. 4. Tax Planning In Jordan Joint Stock Companies Working in Service sector. Noor and Ibrahem, 1999. The study aimed to recognize the process of tax planning generally and to study the extent of applying it in the companies working particularly in service sector in Jordan.

Eastern University

Afzal Ahmad
Literature review
5. Income Tax Monitoring Means in Yemen Republic, Omer, 1999. The study dealt with tax monitoring in Yemen republic to figure out its weakness points and suggest some means necessary to develop it in order to maintain the rights of public treasury and, on the other, implement tax justice.

Eastern University
6. Addressing tax evasion and tax avoidance in developing countries, GIZ Sector Programme Public Finance, Administrative Reform; 2010.

Afzal Ahmad
Literature review
The findings suggest that there are various reasons and facilitating factors for tax evasion and tax avoidance. In order to develop methods and instruments for fighting tax evasion and avoidance, it is important to establish a broad understanding of the different reasons underlying these problems.

Eastern University

Afzal Ahmad
Findings and Analysis
Part 1.A Presentation of Appeal Cases
Appeal Case-I

Eastern University

Afzal Ahmad
Assessee and Assessment Year: The assessee was a company engaged in the manufacture of vegetable oil. The appeal case was related to the assessment year 20052006. Facts of the Case: The relevant DCT added back to the net profit of the company a sum of TK. 65,690 as excessive depreciation in the name of extra shift allowance for double shift only for 100 days. DCT disallowed the amount as excessive depreciation. Appeal and Disposal: The company made an appeal to Appellate Joint Commissioner of Taxes (AJCT) against the decision passed by DCT. After giving necessary hearing to the assessee; the AJCT maintained DCTs addition of TK 65,690 to the net profit of the company for tax purpose. Conclusion: In this case, the assessee tried to evade taxes by charging excessive depreciation in the form of extra shift allowance.

Assessee and Assessment Year: The assessee was a company engaged in the manufacture of jute goods. The appeal case was related to the assessment year 2006-2007.
Appeal Case:2
Facts of the Case: The said company received a sum of Tk 5,45,000 (Tk4,00,000 for replacing and repairing the machinery and the balance against the consequential loss of profit) from a Bima Company in the previous year as a claim for damages and loss incurred by the company owing to divesting fire in the factory. But the company treated the whole amount as capital income instead of revenue income thereby showing lower taxable income. The relevant DCT added back TK 45,000 as revenue income. Appeal and Disposal: The company made an appeal to the relevant AJCT against the decision of the DCT. The AJCT maintained the decision of DCT of adding back TK 1, 45,000 to the net profit of the company as revenue income. Conclusion: In this case, the assessee tried to evade taxes by showing revenue income as capital income.

Eastern University

Afzal Ahmad

Assessee and Assessment Year: The assessee was a company engaged in the manufacture of textiles. The appeal case was related to the assessment year 2005-2006. Facts of the Case: In the concerned previous year, the company showed excessive wastage @ 7% of raw materials used. But the concerned DCT allowed the wastage @3% only as being reasonable and added back the difference to the net profit of the company. Appeal and Disposal: The company made an appeal before the relevant AJCT against the decision of DCT of adding back excessive wastage of raw material to the net profit of the company. But, the AJCT considering all the circumstances relating to volume and nature of the production, however, opined that it would be fair and justice to allow wastage @5% instead of 3% as allowed by DCT. Conclusion: In this case, the assessee tried to evade taxes by charging excessive wasted of raw materials.
Appeal Case:3

Eastern University

Afzal Ahmad

Assessee and Assessment Year: The assessee was a company engaged in the Telecommunication business. The appeal case was related to the assessment year 20072008. Facts of the Case: The said company showed lower gross profit to the extent of TK 2, 21,510 by way of charging excessive manufacturing depreciation as well as entertainment allowance which was inadmissible as per ITO 1984. The concerned DCT added back the said amount to the net profit of the company. Appeal and Disposal: The said company made an appeal to the relevant AJCT against the decision of DCT of adding back TK 2, 21,510 to the gross profit of the company and reassessed the tax liability of the company. The concerned AJCT after giving necessary hearings to the company maintained the decision of DCT. Conclusion: In this case, the assessee tried to evade taxes by way of charging manufacturing depreciation and entertainment allowance.
Appeal Case:4

Eastern University

Afzal Ahmad

Assessee and Assessment Year: The assessee was a company engaged in the Telecommunication business. The appeal case was related to the assessment year 20072008. Facts of the Case: The said company showed lower amount of import purchase worth TK 6, 83, 60,520. But the actual amount of import purchase was worth TK79, 72, 10,984. Thus the company evaded huge amount of tax by underinvoicing import purchase to the extent of TK 72,88,50,464 (TK79,72,10,984-TK 6,83,60,520). The relevant DCT after proper investigation of invoicing the import purchase of the company added back the underinvoiced amount of TK72, 88, 50,464 to the amount of total income of the company and then reassessed the tax liability of the company. Appeal and Disposal: The aggrieved company made an appeal to the relevant AJCT against the decision of the DCT of adding back the underinvoiced amount. The AJCT after proper scrutiny of the import purchase of the company maintained the decision of DCT of adding back the underinvoiced amount of import purchases and the determination of the new tax liability of the company. Conclusion: In this case, the assessee tried to evade a large amount of taxes by underinvoicing the import purchases.
Appeal Case:5

Eastern University

Afzal Ahmad

Assessee and Assessment Year: The assessee was a company engaged in the shipping agency business. The appeal case was related to the assessment year 2008-09. Facts of the Case: The said company charged against its profit some inadmissible expenses during the previous 2007-08. The examples of such expenses are: printing & stationary expenses of which VAT was deducted at source but not supported by copy of treasury chalan, consultant and legal fee of which tax was deducted at source but not supported by treasury chalan, audit and legal fees of which tax was deducted at source but not supported by treasury chalan and excessive entertainment expenses not reasonable and approved by income tax rule. The relevant DCT added back all such inadmissible expenses worth TK. 138, 20,527 with the taxable income of the assessee and reassessed its tax liability. Appeal and Disposal: The aggrieved company made an appeal to the concerned AJCT against the decision of the DCT of adding back the amount of inadmissible expenses amounting taka 138, 20,527 with taxable income. But the AJCT maintained the decision of DCT after proper scrutiny of the vouchers and copy of Chalan of VAT/Tax deducted at source. Conclusion: In this case, the company tried to evade huge amount of taxes by showing some inadmissible expenses as admissible under the Income Tax Ordinance.
Appeal Case:6

Eastern University

Afzal Ahmad

The analysis of the appeal case studies as highlighted above reveals that the selected corporate firms adopted the following techniques in evading and avoiding corporate taxes: Charging deprecation at higher rates than permissible under Income Tax Ordinance, 1984 which, in turn, reduces the net profit as well as tax liability of the company. Showing revenue income as capital income thereby reducing net profit and hence tax liability of the firm. Charging inadmissible expenses as admissible under ITO, 1984 thereby reducing net profit and hence tax liability of the firms. Recognizing capital expenditures as revenues expenditure and charging the same against net profit thereby reducing tax liability of the firms. Charging personal expenses as business expenses thereby reducing net profit and hence tax liability of the firms. Showing low rates of gross profit than the actual ones by charging excess manufacturing depreciation, under valuing closing inventory etc., which, in turn, reduces taxable income of the assessee. Showing excessive wastage of raw materials in the course of production by the manufacturing industries thereby showing low net profit than the actual one which in turn reduces taxable income of the assessee.
Part 1.B. Techniques adopted by the tax payers in evading and avoiding Taxes

Eastern University

Afzal Ahmad

The analysis of the selected respondents opinions reveals the following techniques and modes by adopting which the assessees of all types whether individuals, partnership firms, sole-trader business, companies and corporations try to evade and avoid income taxes. The responses of our respondents have been tabulated in Table 02.
Part 2: Analysis of Respondents Opinions

Eastern University

Afzal Ahmad

Table 02: Showing responses as regards techniques and modes adopted in evading and avoiding taxes
Sl. No. Specific technique and mode No. of respondens % of respondents
Not recording cash transactions Under invoicing by importers and exporters Showing benami transactions Showing cash credit Showing excessive depreciation Showing personal expenses as business expenses Showing excessive wastage of raw materials in production process Showing bogus bad debts Creating reserve and provision for bad debts Making wrong classification of business expenditures as capital and revenue
10 8 16 8 12 8 10 8 8 16
62.5 50.0 100.0 50.0 75.0 50.0 62.5 50.0 50.0 100.0
Part 2: Analysis of Respondents Opinions
2 3 4 5 6 7 8 9 10
11 12 13 14 15 16
Showing inadmissible expenses as allowable Claiming excessive tax deduction, tax exemption and tax credits Bribing the low morale tax officials Claiming tax holidays which is not genuine in nature Lack of compliance of tax laws and provisions in full Low ability of tax authority, both administration and appellate to enforce tax liability
16 12 8 6 11 11
100.0 75.0 50.0 37.5 68.75 62.5

Eastern University
17 18 19 20 Low tax morale of the tax payers Low quality of service provided in return for taxes High compliance costs Weak capacity on the part of tax administration in detecting and prosecuting tax evasion and avoidance practices of the tax payers 10 16 8 8 62.5 100.0 50.0 50.0

Afzal Ahmad
21
Showing revenue income as capital income
56.25
Source: Field Survey

Table 02 reveals that techniques namely showing benami transaction, showing inadmissible expenses as admissible, making wrong classification of business expenditure, low quality of service provided in return for taxes have been the mostly used as opined by the 100% respondents. Again, 75% respondents opined that showing excessive depreciation, claiming excessive tax deduction, tax exemption and tax credits have also been used as the most important techniques. Again, 68.75% respondents opined in favor of lack of compliance of tax laws and provisions in full which has been used as the most important techniques. Moreover, 62.5% respondents opined the techniques namely not recording cash transactions, showing excessive wastage of raw materials in production process, low ability of tax authority, both administration and appellate to enforce tax liability and low tax morale of the tax payers which have been widely used as the techniques. Lastly, the remaining techniques, namely showing revenue income as capital income, under invoicing by importers and exporters, showing cash credit, showing personal expenses as business expenses, showing bogus bad debts, creating reserve and provision for bad debts, bribing the low morale tax officials, high compliance costs, weak capacity on the part of tax administration in detecting and prosecuting tax evasion and avoidance practices of the tax payers have also been used by 50% to 56.25% respondents.
Part 2: 1. Analysis of Respondents Opinions
Part 2 2. Reasons for tax evasion and tax avoidance crimes
There are various reasons for tax evasion and tax avoidance. These reasons can be filed in two categories. The first category comprises factors that negatively affect taxpayers compliance with tax legislation. The second category contains reasons for the low ability of tax administration and fiscal courts to enforce tax liabilities.

Low tax morale Low quality of the service in return for taxes Tax system and perception of fairness Low transparency and accountability of public institutions High level of corruption Lack of rule of law and weak fiscal jurisdiction High compliance costs Weak enforcement of tax laws Insufficiencies in tax collection Weak capacity in detecting and prosecuting inappropriate tax practices No trust in the government High tax rates Weak tax administration
Part 2 2. Respondents response regarding the reasons for tax evasion and tax avoidance crimes

Eastern University

Afzal Ahmad

Organogram of Tax Authority in Bangladesh
National Board of Revenue
DG Central Intelligence Cell
Tax Appeal and Inspecting
Tax Administration
Part 2 3. Authorities empowered for detecting tax evasion and tax avoidance
Commissioner of Taxes
Additional Commissioner of Taxes
DG Training
DG Inspection
Commissioner of Taxes
Joint Commissioner of Taxes

Deputy Commissioner of Taxes Additional Commissioner ofTaxes
Assistant Commissioner of Taxes
Joint Commissioner
of Taxes

Eastern University
Assistant Extra Commissioner of Taxes
& Md. Zahid Hossain Bhuiyan Source: Organization Manual of National Board of Revenue, Government of the People s Republic of Bangladesh
International Islamic University Chittagong Tax Recovery &
Inspectors of Taxes
Afzal Ahmad
Officer

4. Respondents response regarding techniques followed by DCT in detecting tax evasion and avoidance crimes
Gathering relevant information Remaining constant vigilant of the DCT while assessing any assessess taxable income and tax liability Making thorough bank search of the respective tax payers Intelligent inspections of the books of accounts and others relevant documents of the tax payers Critically examining the audit reports of the tax payers Critically examining the Cash Book, Sales Register, Purchase Register, Profit and lose account, Balance Sheet and other relevant documents thereto Critically examining the Import-Export invoices, Latter of Credit and other relevant document thereto.

It is the Appellate and Inspecting Division under the National Board of Revenue which deals with appeal cases of the assessees whether individuals, partnership firms and corporate firms. In the Appellate and Inspecting Division, Commissioner of Taxes, Additional Commissioner of Taxes, Joint Commissioner of Taxes are the authorities empowered for settlement of tax evasion and tax avoidance cases. The aggrieved assessees make an appeal to the Appellate Joint Commissioners of Taxes (AJCT). The AJCTs settle the appeal cases after giving necessary hearing to the respective assessees.
5. Authorities empowered for settlement of tax evasion and tax avoidance cases

Eastern University
& Md. Zahid Hossain Bhuiyan Afzal Ahmad


Tax evasion and tax avoidance are important insofar as they affect both the volume and nature of government finances. Today, corruption and tax evasion seem to take place in practically every country in the world, and should be considered a potential problem everywhere. Still, evasion and fraud in tax administration are phenomena which hit developing countries hardest (Klitgaard, 1994).
6.Adverse impact of tax evasion and tax avoidance

Eastern University

Afzal Ahmad

Firm evidence on the extent of such illegal practices is naturally hard to come by. But anecdotal evidence from different developing countries indicate that half or more of the taxes that should be collected cannot be traced 6.Adverse impact by the government treasuries due to corruption and tax of tax evasion and evasion (Mann, 2004). tax avoidance This erosion of the tax base has several detrimental fiscal effects. The consequences of lost revenue to the funding of public services are of special concern (Tanzi, 2000a).
Eastern University

Afzal Ahmad

Firm evidence on the extent of such illegal practices is naturally hard to come by. But anecdotal evidence from different developing countries indicate that half or more of the taxes that should be collected cannot be traced 6.Adverse impact by the government treasuries due to corruption and tax of tax evasion and evasion (Mann, 2004). tax avoidance This erosion of the tax base has several detrimental fiscal effects. The consequences of lost revenue to the funding of public services are of special concern (Tanzi, 2000a). In addition, corruption and tax evasion may have harmful effects on economic efficiency in general Professor Dr. Md. Jahirul Hoque (Chand and Moene, 1999; Tanzi, 2000b), and income Eastern University distribution in particular because the effective tax rates & Md. Zahid Hossain Bhuiyan faced by individuals and firms may differ due to International Islamic University Chittagong & different opportunities for evasion (Hindriks et al, 1999).
Afzal Ahmad

Transparency International, Bangladesh (TIB) said that an amount of Tk 210 billion in taxes were evaded or defalcated in fiscal 2009-10 which was 2.8 per cent of the countrys national income and one-third of tax 6.Adverse impact revenues collected during the year. The TIB, in its of tax evasion and research findings noted, the National Board of Revenue tax avoidance (NBR) could have collected 34 per cent more revenues than what it did in fiscal 2009-10 if it realized the abovenoted tax-evaded or defalcated amount of money. In the study report, the TIB identified tax evasion as a major reason for the countrys poor tax-GDP ratio as indicated in Table 1 of the study. (The Financial Professor Dr. Md. Jahirul Hoque Express, 2011)
Eastern University

Afzal Ahmad

Thus, tax evasion and corruption can make the real effects of the tax system very different from those that the formal system would have if honestly implemented.
6.Adverse impact of tax evasion and tax avoidance

Eastern University

Afzal Ahmad

Creating awareness of paying taxes for the welfare of the state and its citizens More and more publicity of paying taxes through media about the socio-economic responsibility of the citizens. Effective implementation of the tax rules and provisions Making stringent rules and provisions of the tax Appointing adequate trained and experienced tax officials Empowering tax officials to take necessary panel actions Imposing physical punishment to the tax evaders and avoiders under sections 164 and 165 of ITO, 1984 Imposing high monetary penalty in the form of fines Ensuring access of the tax officials to the bank accounts and relevant software of the tax payers Strengthening collection of the requisite data and information from the respective tax payers Measures improving tax compliance by properly educating the tax payers and addressing tax compliance costs and administrative costs.
7. Respondents response regarding ways and means of prevention of tax evasion and tax avoidance

Eastern University

Afzal Ahmad
Conclusion and policy recommendations
This study provides critical analyses of tax evasion and tax avoidance crimes in Bangladesh. The findings of the study have been analyzed under two main parts. The first part gives an analysis of appeal cases and the second part gives an analysis of the opinions of the respondents.

Eastern University

Afzal Ahmad
The study reveals the main techniques and modes adopted by the tax payers in tax evasions and tax avoidances; the main techniques adopted by the relevant tax officials in detecting tax evasion and tax avoidance cases; major reasons for evading and avoiding taxes by the tax payers; adverse impact of tax evasion and tax avoidance and preventive measures of tax evasion and tax avoidance.

Eastern University

Afzal Ahmad

The preventive measures suggested by the learned respondents as mentioned in the study should be implemented as far as practicable. However, the following policy implications are relevant for the study. Reforming tax policies and strengthening tax administrations is crucial to establish a level playing field in tax matters. Reforming needs to be made removing loopholes of the existing tax provisions. Training facilities of the tax personnel needs to be improved covering the professional as well as Islamic ethics of the tax officials. In this regards, the existing Tax Academy has a great role to play. The successful top level administration of the Tax Authority namely Chairman and other members of NBR need to be nationally awarded by providing both financial and nonfinancial incentives. In this respect, one of the important criteria may be increase in the collection of tax revenues by curving tax evasion and tax avoidance crimes.

Eastern University

Afzal Ahmad
The successful key tax officials namely Deputy Commissioner of Taxes from the Administrative Divisions and Appellate Joint Commissioner of Taxes from Appellate and Inspecting Divisions also need to be awarded locally with financial and non-financial incentives. One of the most important criteria of the successful Tax Officials may be detecting the tax fraud cases as much as possible during the fiscal year. The top officials of the NBR must supervise and monitor the activities of the key tax officials on a regular basis with a view to curving Tax evasion and Tax avoidance crimes, in one hand, and control of unnecessary tax compliance as well as administrative costs, on the other. Quality of the service to the tax payers in return for their tax payment needs to be improved so that tax payers feeling become positive to the Government. Transparency and accountability of NBR need to be improved in order to increase public confidence in Government activities. The appointment of Judges, Income Tax Lawyers and Chartered Accountants as members of the appellate tribunal needs to be ensured.

Eastern University

Afzal Ahmad
Thanks to the respected audience for patient hearing

5th International Business Research Conference-Final

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Tax Evasion and Avoidance Crimes A Study on Some Corporate Firms of Bangladesh

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Source: Bangladesh Economic Review 2010

Sources of Tax Revenue

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Source: Bangdesh Economic Review 2010

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Objective of the study

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Objective of the study

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Limitations of the study

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Methodology of the study

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Methodology of the study

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Methodology of the study

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Findings and Analysis

Part 1.A Presentation of Appeal Cases

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Findings and Analysis

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Findings and Analysis

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Findings and Analysis

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Findings and Analysis

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Findings and Analysis

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Findings and Analysis

Professor Dr. Md. Jahirul Hoque

& Md. Zahid Hossain Bhuiyan

Findings and Analysis

Part 2: Analysis of Respondents Opinions

Professor Dr. Md. Jahirul Hoque