TIB's recommendations to the advisory committee formed to promote positive reforms of the National Board of Revenue

Following the events of the Anti-discrimination Student Movement, which demanded reforms to the quota system in government jobs, the authoritarian government fell on 5 August 2024 at the cost of unprecedented bloodshed and sacrifice. Subsequently, an interim government was formed on 8 August. The core expectation of the students and the public who participated in the movement is for this government to create a state framework and an enabling environment for building a 'New Bangladesh' founded on the principles of transparency, accountability, and freedom from corruption and discrimination. Under the previous regime, state institutions were systematically rendered dysfunctional in an effort to perpetuate its authoritarian rule. This was done to ensure impunity and provide unfettered opportunities for multidimensional corruption, embezzlement of state assets, tax evasion, and money laundering through an abuse of power that was beyond any accountability. Against this backdrop, initiatives have been undertaken to reform key state sectors and institutions, which are considered the primary drivers for achieving the vision of a 'New Bangladesh'.

The National Board of Revenue (NBR) is the institution mandated with formulating the country's overall revenue policies, laws, and regulations, as well as collecting revenue in line with set targets. The NBR has demonstrated a consistent failure to enhance revenue collection and meet its designated targets. Furthermore, it has not achieved the desired success in fulfilling its fundamental roles, including curbing tax evasion and money laundering. This can be attributed to several factors, including existing legal and institutional weaknesses, collusive tax evasion and corruption, political interference, a weak taxation system, and a lack of transparency and accountability. In light of this, the advisory committee formed to propose necessary reforms for the NBR is a key component of the broader reform initiatives for various state institutions and sectors undertaken by the current interim government.

Drawing upon its research on governance challenges and anti-corruption measures across various sectors and institutions, Transparency International Bangladesh (TIB) proposes the following recommendations to the Advisory Committee for the Reform of the National Board of Revenue. This proposal also incorporates several relevant recommendations from the report prepared by the Anti-Corruption Commission (ACC) Reform Commission.

For the full policy brief in Bangla click here.