SYED ZAHID IMTIAZ Roll: 1007 Corruption in Income Tax Administration of Bangladesh (Perspective: Corruption in the Administrative system)

Introduction Corruption persists throughout the tax administration system of the country for centuries. It as even existed in ancient civili!ations" as stated #y $autilya. The pu#lic servants ho are entrusted to ensure smooth flo of government%s income" have #ecome corrupt and gave their integrity for personal gain. Objective of the study: This term paper aims at finding out the various syndromes of corruption in the income tax administration" specially in the sector of tax calculation" helping the tax payers to evade payment. This paper contain the reasons #ehind such corruption and com#ating corruption through some findings and recommendations" useful to reduce corruption and ensure the safety of pu#lic purse. Scope and Limitations: This paper shall #e focusing on finding out the various types and reasons of corruption in income tax administration at present prevailing among different service providers" large corporate houses and their sta&eholders ith the intention of getting some remedies. 'econdary data are availa#le and #ut most of the information and data are hidden from the pu#lic eyes and as the dealings are illegal" it is done in concealement and the parties #eing #enefitted from the process are also inclined to remain silent in this matter. (oreover there are scarcity of proper government or non)government statistics or related pu#lications and there are some imitations of time and fund also. Literature review: *ritings of papers" +ournals and national statistics on similar field shall #e studied #riefly ith main focus on the papers pu#lished #y TIB and other research instituions. hich may #e

Case Studies: In this part" Impact of such corruption in income tax sectors on the economy and development of the country shall #e examined #y cases related to the o#+ective of the study. Reason behind and effect of such corruption: Corruption in the income tax administration leaves a great impact on the economy of the country and as ell as development of the same. As resources are scare" people are fre,uently deprived from their rightfull share of resources from the country- the difference #et een the .A/0' and .A/0 12T' are increasingday #y day" inefficiency" ea& pu#lic policy" etc of the people and the country. Combating against corruption in Income Tax dministration: 'trong monitoring policy and implementation" ac,uire accounta#ility and transparency" preventing influence and #ri#ery" performance evaluation)re arding and punishment" greater efficiency" proactive service provider" managerial s&ill" one stop solution" strong moral and professional s&ill" !ero politici!ation and extortion from the top" citi!en carter and clients friendly environments and a areness may com#at against corruptions. !indings and Recommendation The government should form and implement proper policies to eradicate the present causes and actions of corruption in this sector Conc"usion Concluding remar&s of the researcher hich may lead to insta#ility" frustration. A#use of po er and offices" lo )moral staffs" ay of analy!ing different data and