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
CITE THIS ARTICLE
(2024). From Tax Gap Measurement to Targeted Compliance: Behavioral and Administrative Evidence for Fair Enforcement. Research Journal in Business and Economics. https://researchbysultana.com/research/2f336575-4f3f-5ad5-a31d-7c9b99c95ac6
“From Tax Gap Measurement to Targeted Compliance: Behavioral and Administrative Evidence for Fair Enforcement,” Research Journal in Business and Economics, 2024. [Online]. Available: https://researchbysultana.com/research/2f336575-4f3f-5ad5-a31d-7c9b99c95ac6
(2024) ‘From Tax Gap Measurement to Targeted Compliance: Behavioral and Administrative Evidence for Fair Enforcement’. Research Journal in Business and Economics. Available at: https://researchbysultana.com/research/2f336575-4f3f-5ad5-a31d-7c9b99c95ac6
“From Tax Gap Measurement to Targeted Compliance: Behavioral and Administrative Evidence for Fair Enforcement.” Research Journal in Business and Economics, 2024, https://researchbysultana.com/research/2f336575-4f3f-5ad5-a31d-7c9b99c95ac6.
“From Tax Gap Measurement to Targeted Compliance: Behavioral and Administrative Evidence for Fair Enforcement.” Research Journal in Business and Economics (2024). https://researchbysultana.com/research/2f336575-4f3f-5ad5-a31d-7c9b99c95ac6.
From Tax Gap Measurement to Targeted Compliance: Behavioral and Administrative Evidence for Fair Enforcement. Research Journal in Business and Economics. 2024. https://researchbysultana.com/research/2f336575-4f3f-5ad5-a31d-7c9b99c95ac6
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title = {From Tax Gap Measurement to Targeted Compliance: Behavioral and Administrative Evidence for Fair Enforcement},
year = {2024},
journal = {Research Journal in Business and Economics},
url = {https://researchbysultana.com/research/2f336575-4f3f-5ad5-a31d-7c9b99c95ac6},
}
TY - JOUR
TI - From Tax Gap Measurement to Targeted Compliance: Behavioral and Administrative Evidence for Fair Enforcement
PY - 2024-06-10
JO - Research Journal in Business and Economics
UR - https://researchbysultana.com/research/2f336575-4f3f-5ad5-a31d-7c9b99c95ac6
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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
