TY  - CHAP
AB  - Abstract Tax evasion in developing countries is widespread. However, little attention has been paid to tax evasion in developing countries. This chapter addresses two research questions: RQ1: What are the determinants of tax evasion of Bangladesh? and RQ2: How do the interests of state actors influence tax evasion? The study focused on a developing country with reference to Bangladesh. This is because Bangladesh exhibits one of the smallest tax to GDP ratios in the world. Using quantitative and qualitative interviews, this chapter sheds light on the impact of state actor(s) role on tax evasion over the period 1981–2014. The state actor(s) failed to institutionalize the norms due to political influence. Results provide evidence that lack of enforcement increases tax evasion. The chapter provides a theoretical framework to study determinants of tax evasion.
VL  - 26
SN  - 978-1-78973-293-1, 978-1-78973-294-8/1058-7497
DO  - 10.1108/S1058-749720190000026007
UR  - https://doi.org/10.1108/S1058-749720190000026007
AU  - Nurunnabi Mohammad
PY  - 2019
Y1  - 2019/01/01
TI  - Political Influence and Tax Evasion in Bangladesh: What Went Wrong?
T2  - Advances in Taxation
T3  - Advances in Taxation
PB  - Emerald Publishing Limited
SP  - 113
EP  - 134
Y2  - 2021/03/07
ER  -