State and Scope of Property Taxation in Bangladesh
Section 4: Implementation Challenges of Bangladesh Property Taxes
- Gap Analysis
Tools of Property Tax
Collection and
enforcement
Administrative Variables Related Challenges
Challenges
☐ Tax collection is hindered by the lack of adequate administrative capacity
The lack of penalties and enforcement action makes it easier for people to evade taxes without
fear of consequences
NBR's ability to detect tax evaders, ease of completing revenue paper forms and proper
implementation of online systems are absent in Bangladesh, which are positively correlated to
detrimental tax compliance behaviour of taxpayers
There have been no changes in the tax collection authorities over the years in the case of
property tax. The collection authorities do not have any coordination mechanism, nor do they
have adequate infrastructure and manpower to enhance the tax collection with the existing set-
up - coordination can be maintained through an intra-operable data system
☐ There is a huge gap in case of actual tax collection and expected tax collection, as evident
through the case of holding tax in Narayanganj City Corporation
Actual holding tax collection in Narayanganj City Corporation is less than 50% of the estimated
holding tax collection for the last five years (FY2019 – FY 2022)
Justice concern
Efficiency concern Transparency concern
State and Scope of Property Taxation in Bangladesh
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