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Direct
taxes in Bangladesh consist of taxes on income (income tax, corporation tax,
agricultural income tax) and taxes on property (wealth tax, gift tax, estate duty,
capital gains tax, urban property tax, house rent, land revenue, registration
and non-judicial stamp).
Classification of Tax
1. Direct Tax:
2. Indirect Tax:
A tax that increases the price of a good so that consumers are actually
paying the tax by paying more for the products. An indirect tax is most
often thought of as a tax that is shifted from one taxpayer to another, by
way of an increase in the price of the good. Fuel, liquor and cigarette
taxs are all considered examples of indirect taxes, as many argue that
the tax is actually paid by the end consumer, by way of a higher retail
price.
3. Personal Tax:
4. Rent Tax:
2. Specific Tax:
Tax revenue is derived from the various tax. For example income tax gift tax
expenditure tax etc.
Non Tax revenue is derived from public under taking called price and other
miscellaneous receipts. It also raise loans short term and long term argument
its revenues.