Publication:
Bangladesh - Revenue Mobilization Program for Results: VAT Improvement Program Technical Assessment

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dc.contributor.authorWorld Bank
dc.date.accessioned2014-09-11T15:27:13Z
dc.date.available2014-09-11T15:27:13Z
dc.date.issued2014-01
dc.description.abstractThis operation will support the VAT Improvement Program to assist the National Board of Revenue (NBR) in streamlining and modernizing Value Added Tax (VAT) operations and establishing an integrated VAT Management System for the purposes of implementing the new regime. The primary focus of the program is to prepare the administration to be able to administer the new VAT, which is to be introduced in July 2015. The new VAT Act, 2012 provides for a modern VAT scheme based on few exemptions and self-assessment. The Act provides the legal basis for the new VAT administration, and the impetus for a shift from manual to automated and modernized core tax business processing. The program is part of the government s broader tax reform agenda as articulated in the Tax Modernization Plan 2011-16 (endorsed by Parliament in June 2011), which envisages policy and institutional reform alongside a program for automating NBR operations to improve services to taxpayers, reduce administrative costs for taxpayers, and improve compliance. The VAT improvement program aims to widen the tax base by enhancing voluntary compliance, and reducing non-compliance. The ultimate goals are to increase VAT revenues and enhance the transparency of the VAT administration in Bangladesh in order to achieve its medium-term revenue target of a tax-to GDP-ratio of 12.2 percent by FY 2016; and to enhance the VAT compliance. Towards this objective, the program will also address those structural weaknesses embedded in the tax system that result in skewed tax bases and provide wide opportunities for evasion and corruption. Importantly, the VAT improvement program will support the strategic reform agenda, also supported by the IMF s Extended Credit Facility to enable NBR to fully implement the new VAT law.en
dc.identifierhttp://documents.worldbank.org/curated/en/2014/01/19795263/revenue-mobilization-program-results-vat-improvement-program-technical-assessment
dc.identifier.doi10.1596/20075
dc.identifier.urihttps://hdl.handle.net/10986/20075
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNT MANAGEMENT
dc.subjectACCOUNTANT
dc.subjectACCOUNTING
dc.subjectACTION PLAN
dc.subjectADMINISTRATIVE COSTS
dc.subjectADMINISTRATIVE PROCESSES
dc.subjectADMINISTRATIVE SYSTEM
dc.subjectADMINISTRATIVE SYSTEMS
dc.subjectADVERTISEMENTS
dc.subjectAPPLICATION SOFTWARE
dc.subjectARREARS
dc.subjectAUTHENTICATION
dc.subjectAUTOMATION
dc.subjectBID
dc.subjectBROWSER
dc.subjectBUSINESS ASSOCIATIONS
dc.subjectBUSINESS INDICATORS
dc.subjectBUSINESS PROCESS
dc.subjectBUSINESS PROCESSES
dc.subjectBUSINESS REQUIREMENTS
dc.subjectBUSINESS TRANSFORMATION
dc.subjectBUSINESSES
dc.subjectCADRE SYSTEM
dc.subjectCAPABILITIES
dc.subjectCAPACITY BUILDING
dc.subjectCAPACITY CONSTRAINTS
dc.subjectCHECKS
dc.subjectCLIENT BASE
dc.subjectCOMMUNICATION STRATEGY
dc.subjectCOMPLIANCE COST
dc.subjectCOMPLIANCE COSTS
dc.subjectCOMPUTER SYSTEM
dc.subjectCOMPUTER TERMINAL
dc.subjectCONNECTIVITY
dc.subjectCORE BUSINESS
dc.subjectCREDIT FACILITY
dc.subjectCURRENT LAW
dc.subjectCUSTOMS
dc.subjectDATA CENTER
dc.subjectDATA CENTERS
dc.subjectDATA NETWORK
dc.subjectDATA WAREHOUSE
dc.subjectDEBT
dc.subjectDEBT MANAGEMENT
dc.subjectDEPOSIT
dc.subjectDEVELOPING COUNTRIES
dc.subjectDEVELOPMENT BANK
dc.subjectDISBURSEMENT
dc.subjectDISPUTE RESOLUTION
dc.subjectDISTRIBUTION OF INCOME
dc.subjectE-GOVERNANCE
dc.subjectE-MAIL
dc.subjectE-PAYMENT
dc.subjectE-PAYMENT GATEWAY
dc.subjectE-SERVICE
dc.subjectE-SERVICES
dc.subjectECONOMIC ACTIVITY
dc.subjectECONOMIC EFFICIENCY
dc.subjectELECTRONIC REGISTRATION
dc.subjectELECTRONIC SERVICES
dc.subjectENFORCEMENT PROCEDURES
dc.subjectENFORCEMENT PROCESS
dc.subjectEQUIPMENT
dc.subjectESTIMATED TAX
dc.subjectETHICAL BEHAVIORS
dc.subjectEXCHANGE OF INFORMATION
dc.subjectEXCISE TAX
dc.subjectEXPENDITURES
dc.subjectEXPORT
dc.subjectEXPORTERS
dc.subjectEXPORTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL SUSTAINABILITY
dc.subjectFISCAL POLICY
dc.subjectFRAUD
dc.subjectGOOD GOVERNANCE
dc.subjectGOVERNMENT FINANCING
dc.subjectGOVERNMENT REVENUE
dc.subjectGOVERNMENT REVENUES
dc.subjectHARDWARE
dc.subjectHARMONIZATION
dc.subjectHUMAN RESOURCE
dc.subjectHUMAN RESOURCES
dc.subjectICT
dc.subjectID
dc.subjectIDENTIFICATION NUMBER
dc.subjectIMPLEMENTATION PLAN
dc.subjectIMPLEMENTING AGENCIES
dc.subjectIMPLEMENTING AGENCY
dc.subjectINCOME
dc.subjectINCOME TAX
dc.subjectINFORMATION SYSTEMS
dc.subjectINFORMATION TECHNOLOGY
dc.subjectINFRASTRUCTURE DEVELOPMENT
dc.subjectINFRASTRUCTURE INVESTMENTS
dc.subjectINPUT TAX
dc.subjectINTERFACE
dc.subjectINTERFACES
dc.subjectINTERNATIONAL CONSULTANTS
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVESTMENT CLIMATE
dc.subjectIT INFRASTRUCTURE
dc.subjectJOINT STOCK COMPANIES
dc.subjectJURISDICTIONS
dc.subjectLEGAL BASIS
dc.subjectLEGAL DRAFTING
dc.subjectLICENSE
dc.subjectLOW-INCOME COUNTRIES
dc.subjectMANAGEMENT SYSTEM
dc.subjectMANUFACTURING
dc.subjectMONETARY FUND
dc.subjectNATIONAL DEVELOPMENT
dc.subjectNEW TECHNOLOGY
dc.subjectOPERATIONAL FUNCTIONS
dc.subjectOUTPUTS
dc.subjectOUTSOURCING
dc.subjectPAYMENT OF TAX
dc.subjectPAYMENT OF TAXES
dc.subjectPAYMENT PROCESSING
dc.subjectPHYSICAL INFRASTRUCTURE
dc.subjectPRIVATE SECTOR
dc.subjectPROCUREMENT
dc.subjectPROCUREMENT PROCESS
dc.subjectPROCUREMENT PROCESSES
dc.subjectPROCUREMENTS
dc.subjectPRODUCTIVITY
dc.subjectPROJECT MANAGEMENT
dc.subjectPROTOCOLS
dc.subjectQUERIES
dc.subjectRECURRENT EXPENDITURES
dc.subjectREFORM PROGRAM
dc.subjectREGISTRATION APPLICATION
dc.subjectREGISTRATION APPLICATIONS
dc.subjectREGISTRATION OF BUSINESSES
dc.subjectREGISTRATION PROCESS
dc.subjectREGISTRATION SYSTEM
dc.subjectREGISTRY
dc.subjectRELIABILITY
dc.subjectRESULT
dc.subjectRESULTS
dc.subjectRISK MANAGEMENT
dc.subjectRISK PROFILES
dc.subjectROUTERS
dc.subjectRULE OF LAW
dc.subjectSERVERS
dc.subjectSILOS
dc.subjectSINGLE TAXES
dc.subjectSITES
dc.subjectSOFTWARE APPLICATIONS
dc.subjectSOFTWARE SOLUTION
dc.subjectSOFTWARE SYSTEMS
dc.subjectSUPERVISION
dc.subjectTARGETS
dc.subjectTAX ADMINISTRATION
dc.subjectTAX AUDIT
dc.subjectTAX AUDITS
dc.subjectTAX AVOIDANCE
dc.subjectTAX BASE
dc.subjectTAX BASES
dc.subjectTAX CODE
dc.subjectTAX COLLECTION
dc.subjectTAX CREDITS
dc.subjectTAX DEDUCTIONS
dc.subjectTAX EVASION
dc.subjectTAX EXPENDITURE
dc.subjectTAX FORMS
dc.subjectTAX LAW
dc.subjectTAX LIABILITIES
dc.subjectTAX LIABILITY
dc.subjectTAX OFFICES
dc.subjectTAX PAYER
dc.subjectTAX PAYERS
dc.subjectTAX POLICY
dc.subjectTAX RECEIPTS
dc.subjectTAX REFORM
dc.subjectTAX REFUNDS
dc.subjectTAX RETURN
dc.subjectTAX RETURNS
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAX STRUCTURE
dc.subjectTAX SYSTEM
dc.subjectTAX SYSTEMS
dc.subjectTAX TREATMENT
dc.subjectTAX-PAYERS
dc.subjectTAXATION
dc.subjectTAXPAYER
dc.subjectTAXPAYER COMPLIANCE
dc.subjectTAXPAYER SERVICE
dc.subjectTAXPAYER SERVICES
dc.subjectTAXPAYERS
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTECHNICAL SUPPORT
dc.subjectTECHNICAL TRAINING
dc.subjectTELEPHONE
dc.subjectTIME FRAME
dc.subjectTIMELY PAYMENT
dc.subjectTRADING
dc.subjectTRAINING MANUAL
dc.subjectTRANSACTION
dc.subjectTRANSPARENCY
dc.subjectTREASURY
dc.subjectTURNOVER
dc.subjectTURNOVER TAX
dc.subjectUSER
dc.subjectUSER INTERFACE
dc.subjectUSERS
dc.subjectUSES
dc.subjectVALUE ADDED TAX
dc.subjectVERIFICATION
dc.subjectWEB
dc.subjectWITHHOLDING TAX
dc.subjectWORKSTATIONS
dc.subjectWORLD DEVELOPMENT INDICATORS
dc.titleBangladesh - Revenue Mobilization Program for Results: VAT Improvement Program Technical Assessmenten
dspace.entity.typePublication
okr.date.disclosure2014-07-16
okr.date.doiregistration2025-05-07T10:30:34.611602Z
okr.doctypeEconomic & Sector Work::Other Financial Sector Study
okr.docurlhttp://documents.worldbank.org/curated/en/2014/01/19795263/revenue-mobilization-program-results-vat-improvement-program-technical-assessment
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTransport and ICT
okr.globalpracticeTrade and Competitiveness
okr.guid529901468014449036
okr.identifier.externaldocumentum000470435_20140716083944
okr.identifier.internaldocumentum19795263
okr.identifier.report89302
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2014/07/16/000470435_20140716083944/Rendered/PDF/893020WP0P12970echnical0Assessment.pdfen
okr.region.administrativeSouth Asia
okr.region.countryBangladesh
okr.sectorPublic Administration, Law, and Justice :: Public administration- Information and communications
okr.sectorPublic Administration, Law, and Justice :: Public administration- Finance
okr.sectorPublic Administration, Law, and Justice :: General public administration sector
okr.themePublic sector governance :: Public expenditure, financial management and procurement
okr.themePublic sector governance :: Tax policy and administration
okr.themePublic sector governance :: Managing for development results
okr.themee-Government
okr.topicLaw and Development::Tax Law
okr.topicTaxation and Subsidies
okr.topicPrivate Sector Development::Emerging Markets
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::E-Business
okr.topicMacroeconomics and Economic Growth
okr.unitGovernance - GP (GGODR)
okr.volume1 of 1
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