Tax audit: Bangladesh panorama
Abstract
The present paper is a brief study on the modus operandi of the existing income tax audit in Bangladesh. This study centres around: meaning of tax audit; need for tax audit; certain conceptual issues of tax audit; existing scenario of tax audit in Bangladesh, focusing on tax system, tax audit practice, tax audit ambit, tax auditor, tax audit report, existing extent of assessment under tax audit net; and then draws a concluding line with a few recommendations. The paper reflects that the present extent of tax audit practice of Bangladesh is extremely negligible. This paper’s policy prescriptions, if followed, will hopefully provide a great boost in expanding tax audit net, which is much needed for improvement of the internal resource mobilisation in the country.
Keywords
Citation
Sen, D.K. and Bala, S.K. (2002), "Tax audit: Bangladesh panorama", Managerial Auditing Journal, Vol. 17 No. 8, pp. 464-477. https://doi.org/10.1108/02686900210444806
Publisher
:MCB UP Ltd
Copyright © 2002, MCB UP Limited