State and Scope of Property Taxation in Bangladesh
Section 4: Implementation Challenges of Bangladesh Property Taxes
- Gap Analysis
Tools of Property Tax
Data issue
Cross-cutting Issues
Challenges
Property tax assessments are often based on outdated or incomplete property
information making it difficult to ensure accuracy
Absence of interoperable and intra-operable data system hinders the efficiency of
existing property system in view of identification of eligible tax base and estimating
optimum tax base coverage, valuation of property and calculating tax assessment
liability, and tracking tax evasion
ā Absence of interoperable and intra-operable data system also affects equity by not
allowing to control multiple taxation and to protect taxpayers from multiple tax
burden - tracking of tax liability through robust data system can help this issue
The Digital Land Management System (DLMS) has been introduced to update land
records but infrastructure and knowledge gaps hinder its effective implementation
State and Scope of Property Taxation in Bangladesh
Justice concern
Efficiency concern Transparency concern
43View entire presentation