1. 1. Ahmed, S. U. (2019). Taxation challenges for Bangladesh. The Cost and Management, 47(4), 13-21.
2. 2. Alam, M. F., Mohammad, N., &Hasan, R. (2017). Tax performance in Bangladesh: a study in the context of post VAT era. Proceedings of 7th Global Business Research Conference, BIAM Foundation, Bangladesh.
3. 3. GOB (2020). Budget speech 2020-2021. Ministry of Finance, Government of the People's Republic of Bangladesh, Dhaka.
4. 4. Gupta, P. (2015). Generating larger tax revenue in South Asia. The World Bank. Retrieved from https://mpra.ub.uni-muenchen.de/61443/.
5. 5. John, J. D. (2006). The political economy of taxation and tax reform in developing countries. Research Paper No. 2006/74, World Institute for Development Economics Research, United Nations University.