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1、DraftVersionPleasedon’tquote.TaxPlanninginBusiness:BangladeshPerspectiveSwapanKumarBala,FCMAAssociateProfessorDepartmentofAccounting&InformationSystemsUniversityofDhaka,DhakaAbstract:ThispaperhighlightsthetaxplanningissuesinthecontextofbusinessenvironmentinBangladesh.Given
2、thecomplexityandthetaxlawambiguityprevailinginBangladesh,thispaperencompassesthetraditionaltaxplanningdevicesalongwithabriefoverviewoftheScholes-Wolfsonparadigmoftaxplanningstrategies.Thefiscalplansarereferredtotherelatedtaxlawprovisions(mentionedintheappendicesinaveryorga
3、nizedmanner),whichareexpectedtobeveryusefulfortheexistingandpotentialbusinessmen.Keywords:Taxcompliance,TaxminimizationEffectivetaxplanning,Taxstrategy,Taxincentives.1DraftVersionPleasedon’tquote.TaxPlanninginBusiness:BangladeshPerspectiveSwapanKumarBala,FCMAAssociateProfe
4、ssorDepartmentofAccounting&InformationSystemsUniversityofDhaka,DhakaIntroductionTheterm‘taxplanninginbusiness’consistsofthreemainwords:tax,planning,andbusiness.Taxis“acontributionexactedbythestate”–ChambersEnglishDictionary(1992).“Thetermtaxesisconfinedtocompulsory,unrequi
5、tedpaymentstogeneralgovernment”–(OECD,1988:37;videWilkinson,1992:2).Planningis“theprocessofdetermininginadvancethefactorsnecessarytoachieveasetofgoals;designinganeffectivemeansofachievingsomefuturegoals(ends)”–Kohler’sDictionaryforAccountants(CooperandIjiri,1984:383).Busin
6、essmeans“thecarryingonoftradeorcommerce,involvingtheuseofcapitalandhaving,asamajorobjective,incomederivedfromsalesofgoodsorservices”–Kohler’sDictionaryforAccountants(CooperandIjiri,1984:78).Accordingtosection2(14)oftheIncomeTaxOrdinance(ITO),1984,“business”includesanytrade
7、,commerceormanufacture,oranyadventureorconcerninthenatureoftrade,commerceormanufacture.1Thus,‘taxplanninginbusiness’meansdealingwiththetaxmattersofabusinessentitywithaviewtomaximizingtheafter-taxrateofreturnoninvestmentsafterensuringvoluntarytaxcompliance.Forthispurpose,ea
8、chbusinessentityhasto–1.ensurethatitkeepsproperrecords;2.deducttaxatsourcewhereitisnecess
