Research Archive

2 papers

19 Jun 2025 · 1 min read

Corporate Tax Avoidance as a CSR Failure: Tax Transparency, ESG Claims, and Public Accountability in Bangladesh

This paper examines corporate tax avoidance as a corporate social responsibility (CSR) and ESG accountability issue in Bangladesh. Through a review of existing research and regulatory frameworks, it explores how tax transparency, corporate governance, and CSR practices influence tax behavior. The study proposes a framework to distinguish legitimate tax planning from aggressive tax avoidance and strengthen corporate accountability. ISSN: 2979-2827 | DOI: 10.61424/sbm

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10 Jun 2024 · 1 min read

From Tax Gap Measurement to Targeted Compliance: Behavioral and Administrative Evidence for Fair Enforcement

This paper examines Bangladesh’s transition toward digital, risk-based tax administration between 2022 and 2026. Using administrative evidence and international comparisons, it explores tax-gap measurement, taxpayer behavior, and targeted enforcement. The study proposes a framework integrating behavioral analysis, risk-based audits, and procedural fairness to improve tax compliance, strengthen taxpayer trust, and support sustainable revenue collection. ISSN: 3078-381X | DOI: 10.61424/ rjbe

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