An Examination of Taxpayers Attitude towards Income Tax: A Case of Bangladesh

Reference to this paper should be referred to as follows: Alam, M.S. (2021). An Examination of Taxpayers Attitude towards Income Tax: A Case of Bangladesh, Acc. Fin. Review, 6(2), 95 – 110. https://doi.org/10.35609/afr.2021.6.2(3)

16 Pages Posted: 12 Oct 2021

See all articles by GATR Journals Submitter

GATR Journals Submitter

Global Academy of Training and Research (GATR)

Md Shahbub Alam

Islamic University, Kushtia

Date Written: September 30, 2021

Abstract

Objective - Taxation is the government's primary source of revenue, but it is unable to raise this revenue from the general public. The major goals of this article are to determine the taxpayers' attitudes toward income tax in Bangladesh, as well as the factors influencing taxpayers' behavioral intentions regarding tax evasion and avoidance. Both qualitative and quantitative research methods were used in this study.

Methodology/Technique - The respondents' primary data was acquired by a standardized written questionnaire and a face-to-face viva. To complete the job, the study used purposeful random sampling, which resulted in the selection of 150 individuals from various occupations. After gathering data, it was examined using several statistical methods.

Findings - The study's findings reveal a significant negative relationship between taxpayer attitudes regarding tax evasion and tax compliance behavior, as well as the fact that taxpayer attitudes and conduct differ by occupation, resulting in diverse tax evasion and avoidance trends.

Novelty - This study will aid the government authority and the National Bureau of Revenue in monitoring taxpayer attitudes and improving tax collection by reducing taxpayers' negative attitudes toward taxes and getting more people to file tax returns.

Type of Paper - Empirical.

Keywords: Taxpayers; Attitude; Income tax; Bangladesh.

JEL Classification: H21; H24: H26.

Suggested Citation

Submitter, GATR Journals and Alam, Md Shahbub, An Examination of Taxpayers Attitude towards Income Tax: A Case of Bangladesh (September 30, 2021). Reference to this paper should be referred to as follows: Alam, M.S. (2021). An Examination of Taxpayers Attitude towards Income Tax: A Case of Bangladesh, Acc. Fin. Review, 6(2), 95 – 110. https://doi.org/10.35609/afr.2021.6.2(3), Available at SSRN: https://ssrn.com/abstract=3940901

GATR Journals Submitter (Contact Author)

Global Academy of Training and Research (GATR) ( email )

Suite 15
Taman Bukit Angkasa, Kuala Lumpur 59200
Malaysia

Md Shahbub Alam

Islamic University, Kushtia ( email )

Kushtia
Bangladesh

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