State and Scope of Property Taxation in Bangladesh
Section 1: Introduction-
Analytical framework of the study
What do We Understand by Just, Efficient and Transparent System?
EFFICIENT
Collects maximum possible revenue at
collector and taxpayer
the lowest possible cost for both
JUST
Internalises the higher returns from capital
comparative to labour
Boosts capacity to finance public service
delivery to promote inclusive growth
Does not constrain productive and
efficient use of labour, capital, and land
Achieves equity and
efficiency but not
transparency Optimal
Achieves equity
and transparency
but not efficiency
conditions
for a modern
property tax
system
Achieves
transparency
and efficiency
but not equity
TRANSPARENT
Effectively communicates rationale to citizens
Provides explicit detail on methodology for
pricing and collection
Generate and disseminate accessible timely
and accurate data
Establishes effective monitoring framework
State and Scope of Property Taxation in Bangladesh
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Source: Authors' visualisation based on literature reviewView entire presentation