Description
Value Added Tax (VAT Return Filing) – in View of Bangladesh
This paper represents an overview of the Value Added Tax (VAT) in Bangladesh. It depicts the basic features of Value Added Tax and its implication, and importance in the growing economy of Bangladesh. Bangladesh faces many problems in raising sufficient tax revenues to fund its economic and social development. To address this problem and to improve economic efficiency and growth, a major tax reform program was initiated in 1991 which centered on the introduction of a value-added tax (VAT return Filing) to replace a range of narrowly-based consumption taxes. This study works as a linkage between theory and practice on Value Added Tax.
The article represents the social and economic development of the country with the basic awareness which is going at a steady pace among the people and the organization considering it as a key to further economic development. The awareness of Value Added Tax (VAT) is not very old, but still, within a short span of time, it has shown a remarkable change in the corporate sector and the economy of the country. It has developed a complete sense of care and responsibility towards the country and the welfare of the people.
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