Government must allow tax collection without favouritism

I would not say this budget is "better than before". A budget is a continuous process. This one maintains that continuity, with some additions and reductions from previous budgets. Every government has its own political philosophy, and that is reflected in the budget.

Some programmes in this budget are good. Attention has been given to social safety net, agriculture, and education. The real test is implementation. The government must monitor, every three months, how many of the budget's promises are being implemented. Only then will it be clear how successful the budget is.

The NBR's revenue target is not impossible. For a country of 180 million people, this budget is still small. Bangladesh's tax-to-GDP ratio is still lower than Nepal's. If the government has genuine political will and does not protect "my people" or "your people", the NBR can meet its target. The government must clearly instruct the NBR to collect taxes in accordance with the law, without interference.

Tax evasion continues because many people do not voluntarily pay, and some collectors share the benefits of evasion. If someone owes tax and pays part of it as a bribe, both the state and the system lose. That is why automation is important. But automation alone is not enough if the government cannot catch evaders.

The leadership must set an example. If the head of government, the finance minister, ministers, or powerful people evade tax, ordinary people will also evade. The message must be clear: whoever owes tax must pay, regardless of party or position.

State institutions must not become partisan. A government may be party-based, but institutions such as the Revenue Board, presidency, judiciary, and Anti-Corruption Commission must remain neutral. If every institution praises whichever party is in power, the state cannot function properly.

The NBR alone cannot solve everything. Tax cases remain pending in courts, and other institutions also have roles. The judiciary must be trusted. If tax disputes stay in court for 15 or 20 years, people will exploit litigation to delay payment. Alternative dispute resolution can help collect dues faster.

Separating revenue policy from revenue administration can be good because the same people making policy and implementing it may create a conflict of interest. But those who implement the policy must be properly trained and prepared. Otherwise, if unrealistic targets or harsh policies are imposed, implementation will suffer.

Automation of tax administration is necessary, but progress has been very slow. Online return submission is good because it reduces face-to-face contact. Still, the NBR cannot ensure that all TIN holders submit returns. Filing a return does not always mean paying tax; it can be zero. But filing must be ensured. This failure shows weak institutional capacity and a lack of accountability.

A strong hire-and-fire system is needed. Officials must be held responsible for negligence. If someone delays work despite repeated reminders, action must be taken. Efficient people must be placed in key positions, and performance must be reviewed regularly.

Corruption inside the revenue administration must also be addressed. If newspapers report that an official owns dozens of flats, the government should suspend that person and start an investigation immediately. If action is not taken, corruption will continue. The same applies to the Anti-Corruption Commission and other institutions.

The culture of impunity is a major obstacle. People steal, take bribes, own houses and cars beyond their income, and nothing happens. When there is no punishment, corruption becomes normal. Revenue collection suffers, procurement becomes corrupt, and public money is wasted.

Political masters must not use bureaucracy for party interests. Good officers should be posted to positions based on merit, not party loyalty. If slogans and loyalty matter more than competence, neutral and efficient institutions cannot be built.

Strong institutional development is still not visible. Personal simplicity or low protocol is not enough. The government must build strong institutions and enact the necessary reforms. Without institutional capacity and political will, economic recovery plans will remain only words.

Business incentives and tax concessions must be monitored. Nothing should be free. Support may be needed for agriculture and food production, but benefits given to businesses must produce results. Otherwise, money may be misused or even laundered abroad.

The tax burden ultimately falls on the people. Those with higher incomes should pay more, but they also often try to evade paying more. The government must monitor and collect properly. A wealth tax would have been reasonable because those with greater wealth should contribute more.

The NBR target is achievable if two things happen. First, the government must show clear goodwill and allow tax collection without favouritism. Second, the NBR must build a capable team, ensure return filing, monitor performance, and take action where there is failure.

People will benefit from tax money only if it is properly used. Family cards, farmer cards, social safety nets, tax exemptions on essentials, roads, health, and education all come from public money. The government has no wealth of its own; it manages the people's wealth.

Badiur Rahman spoke with TBS Executive Editor Shakhawat Liton.