Southeast University

Course Title: Taxation

Course Code: ACT - 3114
Assignment on: Difference Between Progressive and Regressive
Tax Rate
Submitted To:

Submitted By:

MD. Qamruzzaman CMA

MD. Ahsan Hossain Khan

MBA-IBA (DU), MBA-FIN (DU)

ID: 2011110000168

Lecturer of

Batch: 28th

Southeast University

Section: A

Date Of Submission:

09/10/2013

Difference Between Progressive and Regressive Tax Rate

Progressive Tax Rate

Regressive Tax Rate

1- If income is higher then tax rate 1- If income is higher then tax rate
also goes higher
is lower
2- Less tax to be collected

2- More tax to be collected

3- Black money motivate

3- Economic Expansion

4- Unproductive investment

4- Productive investment

5- Government can not prepare

proper budget

5- Government can prepare proper

budget and implementation