Analysis and design of individual Tax return systems in Bangladesh

摘要

Proper analysis and good design are essential for the successful implementation of any computer aided system. The sensitivity of the Tax return system amplifies the significance of analysis and design by many fold. Developed countries have achieved high tax return rates by introducing simple, Internet-based, computer-aided Tax return systems. Valuable insights can be gained by analyzing the tax re- turn systems of the developed countries, which can serve as a base for designing an effective tax return system for an underdeveloped country. In this work we analyze the relative merits and demerits of individual tax return systems in United Kingdom (UK), Canada and Bangladesh. Based on this analysis we propose a design for automating individual tax return system for the National Board of Revenue, Bangladesh.