Factors Influencing the Tax Payment in Developing Countries: A Comprehensive Study from the Listed Companies in Bangladesh

Mofijul Hoq Masum, Sanjida Hena


Corporate taxes are an imperative source of revenue generation for the Bangladesh government. The research has been commenced with the prime intention of identifying the factors that has an impact on corporate tax payment in eleven industries consisting of ninety-four (94) companies in Bangladesh. This is a quantitative work based on a structure used on prior literature and studies crucial for the examination of corporate tax payment determinants that is cash flow from operations. And also the study scrutinized a list of research hypothesis on the basis of the framework and quantitative data. A three year data has been accumulated from the annual reports of the companies and ensured a sample of 280. The systematic random sampling method has been applied for the selection of the following industries Textile, Cement, Engineering, Ceramics, Fuel & Power, Tannery, Pharmaceutical, Food, Jute, Miscellaneous and Paper to confine the study towards the whole country. The Pearson Correlation and Multiple Regression analysis has been applied to understand the correlation of the key factors affecting corporate tax payments. Cash flow from operations has been found to be responsible for the variations in corporate tax collection. It endeavors to augment the literature by including illustrative image and a perception of corporate tax payment behavior in developing countries.  This is done to enlighten   policy tax administrators about the variables affecting corporate tax revenue and so steps can be taken to enhance tax revenues.

Keywords: Current tax payment, Audit fees, Leverage, Cash flow from Operations

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ISSN (Paper)2222-1905 ISSN (Online)2222-2839

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