Hajee Mohammad Danesh Science and Technology University,Dinajpur.

Hajee Mohammad Danesh Science and Technology University,Dinajpur.

Rangpur Government College,Rangpur

Shahabajpur High School,Rangpur

November 16, 2022 to Present

January 27, 2019 to November 13, 2022

Explorung the interconnection between rice and wheat production,consumption and import in Bangladesh.

Analysis the Relationships of Arable Land Use in Bangladesh, India, and Pakistan

Trends in Accounting Practices Among Street Hawkers in Dinajpur District

Corporate Environmental Reporting for Achieving Environmental Sustainability: Evidence from Real-State, Engineering, and Automobile Industries 

Green Banking Practices in Bangladesh

Funded by: Faculty of Business Studies ,HSTU

Funded by: INSTITUTE OF TRAINING AND RESEARCH (IRT) Hajee Mohammad Danesh Science and Technology , Dinajpur

Position: Research Assistant

Description: The collection of VAT in Bangladesh as per the target has not been possible in the last few years due to which the country's economic and social development has been hampered. In order to solve this problem, Bangladesh introduced VAT in 1991 to increase revenue growth instead of sales Tax at the rate of 15 percent. The new law has reduced the rate of VAT on goods and services. The Purpose of the study is to revisit the current VAT structure and attempt to analysis the contribution of VAT in economic development of Bangladesh and also identify the problem of collecting VAT and provide some suggestion in possible to collect more VAT to enhance revenue growth of Bangladesh. Using a cross sectional analysis this study analyzed the incidence of collect VAT and Revenue from 2001-20018.Although the amount of VAT collection has been gradually increasing in the last few years but it has not been able to achieve the target. As a result, it is not possible to fulfill the purpose for which the VAT was introduced. Keywords: Value added tax (VAT), Revenue Growth, Sales Tax

Funded by: University grant commission of Bangladesh

Position: Research Assistant

Description: In 1978 Ezebeke said that Tax evasion is the autocratic and voluntary violation of the law in order to exemption payment of tax, illegal method of reducing one’s tax obligation. Developing and transition economies like Bangladesh are becoming the worst victims of tax evasion. The informal economy is very strong in Bangladesh. Billions of dollars go out of the country every year which reduces the amount of revenue of the country. The goal of this paper is to determine the strength of the 18 arguments that support tax evasion. A survey was formed that included 18 arguments and distributed 284 business students at one university in Bangladesh. The 18 arguments were ranked strongest to weakest. Comparisons were also made following sex, major, age, and student status. Wilcoxon tests were performed to determine whether any overall differences between groups were statistically significant of Sex (male and female), Major (ACT, FIB, MKT, MGT), Age (<21 to 26>) and Graduate and Undergraduate Student.

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URL: https://www.researchgate.net/profile/Mdfazlay-Rabbi

URL: https://scholar.google.com/citations?hl=en&authuser=2&user=Otrc_eEAAAAJ