Vat in Bangladesh Essay

6082 Words Jun 13th, 2016 25 Pages
Term Paper for BBA (Hon’s) Second year course
Department of Management
Sherpur Govt. College, Sherpur.

Topic: “Accounting Aspect of VAT in Bangladesh.“

Submitted by: Sadhan Krisna BarmanExam.
Roll No: 9823502
Registration No : 1806089
Session: 2010-2011
BBA (Hon’s) Second year
Class Roll No : 847
Sherpur Govt. College,Sherpur.

Date of Submission : February 02, 2014

Chapter Particulars Page No Letter of Transmittal i Preface ii Abstract iii Acknowledgement iv

Chapter: 1 1. Introduction 1

Chapter: 2 2.1 Objectives of the Article 2 2.2 Tax System in Bangladesh 2 2.3 Introduction of VAT in Bangladesh 4

Chapter : 3 3.1 Features of VAT in Bangladesh 7 3.2 Efficiency and Productivity of
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It was supplemented by a separate tax on services (Tax sure les Pretentions de Services). In addition, there were special excises (Taxes unique) which were
A new edition is the value added tax in tax process of Bangladesh. The VAT has been started in 1stJuly 1991. This VAT has started for increasing the internal resources. In that cause the government presented the vat Bill in 12 June1991. And became active on 9 July though, it effective is recognized on 1st July this process had been started in other countries in would before starting in our countries in 1991. This tax process country in Britten, France, Canada, Japan, in developing countries such as India, china, as well as Pakistan, Simply, and Brazil, at high rate taxes. Chapter-2
2.1 Objectives of the Article
Bangladesh introduced its VAT on 1 July 1991 to overcome the drawbacks of the then existing indirect taxes. While government leaders emphasized the virtues of the VAT system, a segment of the business community and politicians of the opposition parties reacted sharply against it. After 18 years, VAT has become the most important source of tax and total government revenues.
In order to better understand the position of VAT in Bangladesh and evaluate its prospects as a source of revenue, this article presents the results of a study of the various aspects of VAT in Bangladesh.
The main elements of the study cover the

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