Investor Presentaiton
6. What are the major concerns: Availability
Existence
In several instances, variables of interest are totally absent
Revenue loss due to tax exemptions (by NBR or MoF)
➤ Allocation for social protection is available but actual expenditure is not
➤ DPPs for ADP projects are often not available in detailed format
Disaggregation
Required level of disaggregation is rarely present.
➤ Key fiscal indicators are mostly not disaggregated by location,
sources/sector, gender, marginalised groups, project etc.
➤ Income tax mobilsed from individuals and corporate sources are not
reported by MoF
➤ Tax collected from special provisions are also not reported
Bhattacharya et al. (2022): Fiscal data in Bangladesh: Issues and Challenges
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