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State and Scope of Property Taxation in Bangladesh

Objectives To review cross-country examples and experiences regarding property taxes and draw lessons for Bangladesh To review the current status of the property taxes in Bangladesh, identify the limitations and challenges in establishing a just, efficient and transparent property tax system Section 1: Introduction - Objectives and Methodology of the study Evidence Required Selected global practices of property tax (i.e., holding tax, land development tax, inheritance tax) Current status of major property taxes through the lens of - tax base, exemption, valuation, rate, and administration Policy variables related challenges and administrative challenges of existing property taxes Methodology Literature review ■ Secondary data analysis Key Informant Interviews (KIIs) Expert Group Meeting (EGM) Output Identify the good practices Highlight the gaps and needed reforms To propose the required reforms as regards property tax system in Bangladesh with a view to promoting social and economic justice as well as mobilising higher domestic revenue Policy variables and administrative variables related of property tax Literature review ■ Secondary data analysis Key Informant Interviews (KIIs) Expert Group Meeting (EGM) Put forward policy recommendations State and Scope of Property Taxation in Bangladesh 9
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