Do Taxpayers Get What They Pay For? Public Service Hassles and Tax Attitudes in Bangladesh

Kazi Md. Nasir Uddin

doi:10.63029/edd2jw66

Authors

Kazi Md. Nasir Uddin Jagannath University Author

DOI:

https://doi.org/10.63029/edd2jw66

Keywords:

Taxpayers’ perception, Taxation System, Health facilities, Education facilities, Transport facilities

Abstract

This study investigates how individual income taxpayers in Bangladesh experience the tax system and core public services, and how these encounters shape attitudes toward taxation. Using a cross-sectional survey of about 180 taxpayers, it profiles respondents’ socio-economic conditions and documents hassles when dealing with tax offices and service sectors (health, education, transport). Descriptive statistics and cross-tabulations show that many respondents are regular taxpayers with dependents in education yet report misbehaviour and lack of cordiality from tax staff, requests for informal payments, and time-consuming procedures. They also perceive crowding, poor management, and low quality in public health and education, while dissatisfaction with private services mainly reflects high costs and commercialization. Overall, taxpayers perceive a misalignment between tax burdens and service quality.

Author Biography

Kazi Md. Nasir Uddin, Jagannath University

Kazi Md. Nasir Uddin, Ph.D. is Professor at the Department of Accounting & Information Systems at Jagannath University in Bangladesh.

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