TABLE OF CONTENTS

DEDICATION i
DECLARATION ii
ACKNOWLEDGEMENT iii
CERTIFICATE iv
ABSTRACT v
TABLE OF CONTENTS ix
ABBREVIATIONS xiii

CHAPTER ONE OVERVIEW OF THE THESIS 01-07

1.1 Introduction 01
1.2 Background of the Study 01
1.3 Rationale of the Study 02
1.4 Objectives of the Research 02
1.5 Research Questions 03
1.6 Conclusion 07

CHAPTER TWO METHODOLOGY 08-27

2.1 Introduction
2.2 Research Design 03
2.3 Data Source 06
2.4 Primary Data Sources 06
2.5 Key Informant and In-depth Interviews
2.6 Survey
2.7 Secondary Data Sources
2.8 Data Analysis
2.9 Limitations and challenges
2.10 Problems in having access to Custom
2.11 Non-availability of Documents
2.12 Limited time
2.13 Conclusion
07

CHAPTER THREE LITERATURE REVIEW 08-27

2.1 Introduction 08
3.2 Review of Mobile tax system of Bangladesh 08
3.3 Review of IMEI databased system 17
3.4 Review of illegal mobile import 23
3.5 Conclusion and Research Gap 27

CHAPTER FOUR FRAMEWORKS OF THE STUDY 28-52

4.1 Introduction 28
4.2 Conceptual Framework 28
4.2.1 Overview of NBR (National Board of Revenue) 28

1
 4.2.2 Overview of IMEI Database System 30
4.2.3 Role of IMEI Database 33
4.2.4 Overview of Corruption 37
4.2.5 Nature of corruption 40
4.2.6 Causes of corruption 42
4.2.7 Ways to prevent corruption 44
4.2.8 Anti-Corruption Law
4.3 Conclusion 51

CHAPTER FIVE DATA ANALYSIS 53-82

5.1 Introduction 53
5.2 Percentage of illegal mobile phone user in my survey area
5.3 Percentage of illegal mobile phone user in my survey area
5.4 Why Citizens Use Illegal Mobile phone?
5.5 Number of Legal and Illegal phone buyer from Basundhara City Shop
5.6 Sellers of mobile set in Basundhora City
5.7 Male, Female and age basis mobile phone user
5.8 Mobile phone import Growth in Bangladesh 53
5.9 Conclusion 80

CHAPTER SIX RECOMMENDATIONS AND CONCLUSION 129-151

6.1 Introduction 129
6.2 Advantages and Disadvantages of this policy 129
6.2.1 What are the Disadvantages here? 129
6.2.2 Advantages 131
6.3 Recommendation 135
6.3.1 Recommended for Improvement in Performance of Custom
6.3.2 Recommended for Training and Make Coordination 136
6.3.3 Recommended for Reduction of Corruption from Custom 136
6.3.4 Recommended for Awareness
6.3.5 Recommended for Reform of Tariff
6.3.6 Recommended for Improve the Product Quality of Domestic Company
6.3.7 Recommended for Implementation of IMEI database system as soon as
possible

6.4 Conclusion 140

BIBLIOGRAPHY 152-159