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Title: Coercion or persuasion? : making large corporations tax compliant in Bangladesh
Author: Akhand, M. D. Zakir Hossain
ISNI:       0000 0004 2727 3869
Awarding Body: University of Birmingham
Current Institution: University of Birmingham
Date of Award: 2012
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To induce tax compliance, two opposite approaches are used: the coercive and the persuasive: firm action versus collaboration. Little attention has been paid to the comparative success of these two approaches – a situation this thesis seeks to remedy by investigating the effectiveness of three coercive and three persuasive instruments among large corporate taxpayers registered with the LTU of Bangladesh. Following an analysis of survey data using binary and multilevel logit and CHAID models, and an analysis of elite interviews employing an interpretivist approach, the findings suggest that coercion or persuasion are less likely to improve tax compliance when used separately than when used in combination, although coercion seems the more powerful of the two. Factors underlying the power of the coercive approach are the rationality and regularity of its application, along with its legal and financial imperatives. Reasons contributing to the appeal of the persuasive approach are a reduction in tax compliance costs, an improvement in accountability and a reduction in knowledge gaps between taxpayers and tax administrators, and coordination of the various tax laws.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: HF Commerce ; HG Finance