State and Scope of Property Taxation in Bangladesh
Section 4: Implementation Challenges of Bangladesh Property Taxes
- Gap Analysis
Tools of Property Tax
Political Economy
And corruption
Cross-cutting Issues
Challenges
The institutional culture of the existing property tax administration is dominated by corruption
and bureaucracy, particularly for land development tax
The issue of land development taxes is often politicised, with politicians interfering in the
administration of taxes for their own vested interest
It leads to unequal application of taxes and undermines public trust in the tax system
■ One of the vital ways political interferences occur is through granting of exemptions or reductions in
property taxes to certain individuals or groups based on political considerations rather than objective
criteria
☐ Distressing experiences of taxpayers with official representatives of the tax authorities is a common
phenomenon
■ Citizens are often left unsatisfied with the services of the AC Land Office - they face challenges due to
syndicates created by political leaders, brokers and corrupt officials who charge people for simple services
✓ These syndicates maintain a network with local politicians, making it challenging to resolve the
conundrum
Justice concern
Efficiency concern Transparency concern
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