Course info

The taxation is a powerful incentive or disincentive to economic growth, a lever which can rise or depress savings and capital formation, and instrument of reducing income disparities. A student of law will have to make a detailed study of tax policy and fiscal law in Bangladesh. Our tax laws are said to be the most complicated ones in the world. An analysis of this aspect will have to be made so that the reasons for such complications can be known. The course content has been designed to provide students with a framework to know the structure of Bangladesh income tax, to have a working knowledge of the key tax concepts and principles. In this perspective, this course provides an introduction to, and overview of, fundamental principles of income tax. Topics include assesses and their classification, different heads of income, computation of income, tax assessment, income tax authorities, penalties and dispute resolution, deduction of tax from the sources, tax holiday, value added tax, gift tax, wealth tax etc.