The practical politics of revenue in Bangladesh

Report

Bangladesh has a revenue crisis. Political and business elites have long used tax exemptions, discretionary enforcement and negotiated compliance to pay less than their fair share. This keeps revenue low, undermines basic services and weakens trust in the state. The government now has a narrow window for radical reform. Realigning tax administration, closing exemption loopholes and expanding the tax base from top down would cause short-term political pain, but this gamble is likely to foster long-term growth, development, resilience and a unique legacy for the BNP.

Authors: Evans, P; Chattopadhyay, S

• Publication status: Published
• Publisher: Open Political Economy Analysis Programme, University of Oxford
• Volume: 5
• Series: Open PEA Product Series
• Place of publication: Oxford, UK
• Publication date: 2026-10-15
• DOI: 10.5287/ora-gonmagpeg
• Language: English
• Keywords: Bangladesh; National Board of Revenue (NBR); political economy; revenue mobilisation; tax reform; tax compliance