Publication

This policy discussion paper has been written based on the key elements of UNFCCC Climate Change Conference held in Bali, Indonesia, December 2007. This policy discussion paper critically reviewed the Bali climate negotiation; intended to provide an insight to the readers, especially developing country’s policy makers, negotiators, on the...

Drowning with Debt or Development Building People’s Agenda on ODA Accountability: Bangladesh PerspectiveThis paper critically analyses the fact of increasing the number of LDCs (Least Developed Countries) amidst the World Trade Organization’s effort of trade balance and, also analyses the fact of decreasing ODA (official development assistance). Considering various economic criteria, ODA trend, MDG...

The sustainability of any modern economy requires the state to have sufficient revenue for funding the physical and social infrastructure essential to economic welfare, and also to enable a degree of wealth distribution between rich and poor in order to promote equity and security. The main components of the Tax...

Climate Change and vulnerability in South Asia Flooding, food shortages, and being impoverishment of our people gradually are common incidents of devastating impacts in South Asia, those have experienced due to advancing of climate change impact, The latest Intergovernmental Panel on Climate Change (IPCC) report said that the effect of...

A Brief review of SAARC Declaration on Climate Change, Dhaka (2008) and Thimphu (2010) Built a climate resilient South Asia SAARC charter on Free Movement of Climate Migrant Climate Change and vulnerability in South Asia Flooding, food shortages, and being impoverishment of our people gradually are common incidents of devastating impacts in...

Pharmaceutical TRIPS waiver must be extended for LDC WTO is going to introduce the pharmaceutical patent protection under Trade Related Aspects of Intellectual Property Rights (TRIPS)  agreement in January 2016. It means the pledged special waiver on TRIPS for LDC (Least Developed Countries), including Bangladesh,  expires by 31st December 2015. TRIPS...

Value Added Tax (VAT) is an indirect tax on the consumption of goods and services. It is imposed on a product or service whenever value is added at a stage of production and at final sale. The amount of VAT that the user pays is the cost of the...

Black money indicates the accumulation of income which is not figured in the account book. It is the aggregated income which are taxable but not reported to the tax authority. That’s why it can be termed as hidden money. As a result ‘black money’ can not legally take part in...

Illicit Financial Flows and Bangladesh Perspective Illicit financial flows are cross-border transfer of funds that are illegally earned, transferred or utilized. It can be generated in a many different ways that are not revealed in national accounts or balance of payments figures. And it includes trade mispricing, bribery, money laundering, crimes,...

The weakness of tax administration in Bangladesh is a poor tax collection management. The largest part of the underground economic activities is the tax hiding or evasion by the Multi National Companies (MNC). The capital flight of MNCs occurs through transfer pricing or shifting the money to their head...