The Ethics Of War Essays - Applied Ethics, Catholic Social Teaching

The Ethics Of War Root Entry MatOST MatOST Microsoft Works MSWorksWPDoc Jason Bennett Ethics I 5-11-98 Paper #2 The Ethics of War Discussed I decide to do my paper on the morals of war, and plan to talk about the ethical quality and rules of war. Probably the most compelling motivation that I picked this point is that I was in the Army for a couple of years, and in this way have some understanding and worry regarding the matter of war. I don't believe that my assessments will be one-sided as I can even now investigate the contentions, yet I do plan to contend that the ethical quality of war is comparative with the circumstance. I am commonly in concurrence with the writer's of the articles in our course book, and have peruse and comprehend their contentions. In Morality of Atomic Armanent, Connery examines when it is and isn't reasonable to utilize atomic weapons to determine a contention. He begins with a few explanations that set the pace for his contention. He says that Wars of hostility are consistently impermissible and The just barely war is a guarded war.... This implies it is never allowable to assault another nation, except if they have assaulted or incited you. Presently this could be contended since there are numerous circumstances that I accept would warrant military hostility, that would not require a real earlier demonstration of power. For model, the circumstance in Saudi Arabia and Kuwait during Operation Desert Tempest. Sadam Hussien didn't assault the United States, nor did his activities undermine the lives of U.S. residents. I emphatically accept in any case, that the U.S. had each right, if not a commitment to mediate with military power. The U.S. had financial interests to ensure, just as the barrier of a little nation that couldn't protect itself against the threatening assault. Connery additionally examines the sum and sort of power that is allowable. He says, In a cautious war, just corresponding reactions are allowable to answer animosity. A special case is conceivable if the foe is exceptionally very much equipped and prone to utilize dis-proportionate power. For occurrence, if my foe were in control of atomic bombs which I had great motivation to accept he would utilize, it would be self-destructive for me to pick the all the more restful exactness besieging. This implies if the circumstance could be settled with a restricted presentation of military power, at that point it isn't vital or allowable to surpass this degree of hostility in the assault. In any case, if the adversary you are confronting has better weapons or is willing than utilize wrecking power against you, at that point you are allowed to utilize whatever activities important to resolve the circumstance and spare your own nation. Most of Connery's contention centers around the ethical quality of pursuing aimless fighting on non-soldiers, for example non-officers, regular citizens. In his article he says: Moralists concur that the noncombatant may not be the immediate objective of any damaging weapon, huge or little. This implies one may neither purposely point his assault at noncombatants nor drop bombs without qualification on soldiers and noncombatants the same. Such bombarding would be in opposition to sound good standards, regardless of whether turned to just in counter. In any case, allowed an adequately significant military objective which proved unable be securely wiped out by any less extreme methods, atomic shelling would be ethically defended, regardless of whether it included the resultant loss of a enormous section of the regular citizen populace. It is assumed, obviously, that the great to be accomplished is at any rate equivalent to the normal harms. I would will in general concur with this contention, that it would be ethically allowable to bomb regular citizens as long as the end legitimizes the methods. In any case, what legitimizes the savage butcher of guiltless individuals? Connery says, But to be legitimized, the loss of regular citizen life must be unavoidable and adjusted by a proportionate great to the protector. This view isn't shared by Ford, who in his article The Hydrogen Shelling of Cities, he contends that it is never admissible to slaughter noncombatants. It is never allowed to kill legitimately noncombatants in wartime. Why? Since they are blameless. That is, they are honest of the savage what's more, damaging activity of war, or of any nearby interest in the savage and ruinous activity of war. It is

Who really wrote shakespeares work Essay Example For Students

Who truly composed shakespeares work Essay Who truly composed Shakespeares works? One of the most notable scholars in history is additionally one of the most dubious authors. William Shakespeare has been credited to thirty-eight plays, yet did he really compose every one of them. The discussion whether he composed the entirety of his plays has been bantered for ages. One of the principle reasons was if his training level was sufficiently high to be a world-popular essayist. Be that as it may, on the off chance that Shakespeare didnt compose his works, at that point who did?One of the most disputable and charged scholars was Sir Francis Bacon. Sir Francis Bacon was an extraordinary researcher and an incredible author. He was a knowledgeable man and his informed level was higher and further developed than William Shakespeare. He had enough training to compose perfect works of art of Shakespeares bore. I think the explanation he didnt compose Shakespeare work was that his writing and composing style was increasingly advanced. Th e manner in which Shakespeare composed was a sort that couldnt be learned in school it was simply ability that is the reason it didnt matter how high your degree of training was. We will compose a custom article on Who truly composed shakespeares work explicitly for you for just $16.38 $13.9/page Request now Edward de Vere was another essayist however to have composed crafted by Shakespeare. Since the 1930s de Vere has been unequivocally best in class as the genuine creator of Shakespeares plays. De Vere speaks to the social-elitist layer of the scholars, who accept that a plebeian would never have achieve such virtuoso. De Vere was an aristocrat of Queen Elizabeth Is court. Charlton Ogburn a creator believed that equals of the Earls existence with materials from the plays. Similitudes between Polonius of Hamlet and the Earls Guardian, William Cecil, was believed to be one the greatest bits of confirmations against Shakespeare. The Earl of Oxford quit composing at an early age, however believed still to compose under the name of Shakespeare after. The way that the Earl passed on before some of Shakespeares last plays were delivered truly hurt the contention that de Vere composed Shakespeares works. Different scholars, for example, William Stanley, Earl of derby, Ben Johnson, Thomas Middleton, Sir Walter Raleigh, Queen Elizabeth I and Christopher Marlowe. Christopher Marlowe would have been the ideal professional writer. He was slaughtered in a bar battle in 1953. Legend has it that Christopher Marlowe truly beyond words. He was a government operative of the Queen and ready to counterfeit his demise. As far as anyone knows Marlowe continued composing the works credited to Shakespeare for a long time under the pin name of Shakespeare. The way that there is no truly persuading proof the story is at the rear of the line. Since the time Shakespeare demise many have attempted to dishonor Shakespeare as the essayist, yet none have genuinely compromised the man from Stratford. In 1564, William Shakespeare was conceived in Stratford, a modest community in northwest of London. His dad name was John Shakespeare and his mom was Mary Arden Shakespeare. John Shakespeare was a glove producer and furthermore held a situation in the neighborhood government. When William Shakespeare was seven when he went to the Stratford Grammar School. This school was a severe, dull and requesting school. The instructors werent known for mixing the creative mind of the understudy, they simply contemplated the nuts and bolts. Shakespeare began as an entertainer and got his foot in the entryway. With his acting involvement with theater he started composing. By 1594, he was immense in the London theater business. He expounded on two plays every year when he was with Lord Chamberlains men. In 1599, Shakespeare and six partners became proprietors of the Globe, another open air theater in London. It was perhaps the greatest venue of now is the right time, it held around 3,000 observers. Shakespeare expounded on 37 plays isolated into three classifications, comedies, narratives, and disasters. He was the best essayist of his time and an exceptionally skilled craftsman. .u6686db49c46fb83be56a91aa33b7157c , .u6686db49c46fb83be56a91aa33b7157c .postImageUrl , .u6686db49c46fb83be56a91aa33b7157c .focused content zone { min-stature: 80px; position: relative; } .u6686db49c46fb83be56a91aa33b7157c , .u6686db49c46fb83be56a91aa33b7157c:hover , .u6686db49c46fb83be56a91aa33b7157c:visited , .u6686db49c46fb83be56a91aa33b7157c:active { border:0!important; } .u6686db49c46fb83be56a91aa33b7157c .clearfix:after { content: ; show: table; clear: both; } .u6686db49c46fb83be56a91aa33b7157c { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; haziness: 1; progress: darkness 250ms; webkit-progress: mistiness 250ms; foundation shading: #95A5A6; } .u6686db49c46fb83be56a91aa33b7157c:active , .u6686db49c46fb83be56a91aa33b7157c:hover { obscurity: 1; progress: murkiness 250ms; webkit-progress: darkness 250ms; foundation shading: #2C3E50; } .u6686db49c46fb83be56a91aa33b7157c .focused content territory { width: 100%; position: rel ative; } .u6686db49c46fb83be56a91aa33b7157c .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: intense; edge: 0; cushioning: 0; content embellishment: underline; } .u6686db49c46fb83be56a91aa33b7157c .postTitle { shading: #FFFFFF; text dimension: 16px; text style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u6686db49c46fb83be56a91aa33b7157c .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; fringe sweep: 3px; box-shadow: none; text dimension: 14px; textual style weight: striking; line-tallness: 26px; moz-fringe span: 3px; content adjust: focus; content improvement: none; content shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: supreme; right: 0; top: 0; } .u6686db49c46fb83be56a91aa33b7157c:hover .ctaButton { foundation shading: #34495E!important; } .u6686db49c 46fb83be56a91aa33b7157c .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .u6686db49c46fb83be56a91aa33b7157c-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u6686db49c46fb83be56a91aa33b7157c:after { content: ; show: square; clear: both; } READ: Sunbeam Corporation and Chainsaw Al EssayWhat harms Shakespeares case for composing the entirety of his works was his training level. He had fundamental tutoring yet no college degree. Some state his works are compositions not learned in school and that his works are simply unadulterated ability. Yet, Robert Greene said that Shakespeare as an entertainer suspected he could compose also or better than knowledgeable scholars. Most extraordinary authors have a decent instructive foundation, yet Shakespeare doesnt with the goal that will consistently have some reason for banter. The discussion of whether Shakespeare composed his works will be bantered for quite a long time. The two sides have solid contentions yet neither have enough proof to refute the other, the thing we know is that whoever thought of them they made a terrific showing. So on the off chance that you cannot choose who the creator is, simply realize that they are magnificent perfect works of art. Words/Pages : 955/24

What Is So Fascinating About Who Wrote Chelsea Clintons Term Papers?

<h1> What Is So Fascinating About Who Wrote Chelsea Clinton's Term Papers? </h1> <p>Since you may see, not one of the arrangements is great. Informant security is a basic issue for the two gatherings, regardless of who is charged. Be that as it may, some potential arrangements may not generally work out. Gohmert's bill expects to include a couple of teeth into the law. </p> <h2> Key Pieces of Who Wrote Chelsea Clinton's Term Papers </h2> <p>Imagine the quality of composing you'll get from a modest article composing administration. Our organization utilizes local speakers along with authors, who have profound comprehension of English, anyway it's idea of as their subsequent language. Like the world turns out to be increasingly coordinated, fitting comprehension of English turns into a need for almost every zone of study and occupation, and accordingly, the English language is instructed in about all nations in any event on an essential level. All understudies realize that this particular task can be fairly debilitating and there's a decent likelihood of startling shores. </p> <p>After you have settled on the choice to get an incredible score for your task, remember that a flourishing composition of an English paper is generally founded on three boss focuses. You may get guidance on the most proficient method to deliver your paper accurately and things you have to keep away from. On our site you won't just can arrange a research project in English yet in addition find an example English research project so as to reevaluate the bore of our work. An incredible example paper can be somewhat valuable for many variables. </p> <p>You can pick the essayist that will assist you with completing your paper. In the master brain science world, a comparative sort of paper exists, and it's alluded to as a Comment or a Reply. The paper will be composed relying upon your directions and scholastic gauges. At the point when you pay us to set up an English tern paper we'll find the most appropriate author to complete your English expression paper. </p> <p>It is probably going to spare you a decent arrangement of cash on the cooking bill since you're giving it, however the food provider doesn't have to bring a cleanup charge. The sole conceivable downside in recruiting an essayist is just about the cost. </p> <p>Comenity Capital Bank doesn't have the ability to control assignments of trader codes. At our organization that you will have the existence time responsibility. The national budgetary downturn likewise adversely affected the firm. </p> <p>When you're orchestrating a wedding, all the expenses can rapidly collect. In spite of the fact that your big day is among the most critical days of your life, you can even now have wedding blossoms which are both lovely and reasonable. Do a little research and find a cook that has been in activity for a protracted second. Such an unfathomable end of the week!'' </p> <h2> Whispered Who Wrote Chelsea Clinton's Term Papers Secrets</h2> <p>Your content must be enticing and simple for perusing, so endeavor to choose the most proper words and word blends for this target. On the off chance that the one thing you've been considering of late is there anyone to form my exposition for me, at that point you're at th e most reasonable spot. There's no compelling reason to proceed with your quest or quest for an individual who will be able to make an exposition for you inside a restricted time. You may ask them inquiries at any second, and separated from helping you with your task, they're likewise ready to gracefully you with important recommendations on composing as a rule. </p> <p>The school today comprises of a few subschools, all of which has Soho toward the start of its name. For example, a chicken course will be less expensive than an ocean bottom alternative. They're extraordinary for math time. </p> <h2> What Is So Fascinating About Who Wrote Chelsea Clinton's Term Papers?</h2> <p>Whenever you have your wedding outside, you can rely on the unadulterated style of your environmental factors as your designs. You can save a group by utilizing counterfeit blossoms and structuring your own game plans. In the event that you haven't looked at the wide scope of phony blossoms promptly accessible in the commercial center today, you're doing yourself an astounding insult. While in the past phony blossoms may have looks shabby, the present phony roses really look close to the genuine thing. </p> <p>For security approach reasons, we won't distribute understudy remarks that have a past name. He also saw in her a creating se lf importance. They've lost a gigantic amount of believability this year. In like manner the issues at left-back weren't unexpected. </p>

The Most Popular Informative Essay Samples for Elementary Students

<h1> The Most Popular Informative Essay Samples for Elementary Students </h1> <p>Your paper may consolidate the components for high schooler pregnancy and discussion about the ongoing paces of youngster pregnancy and potential arrangements. In the occasion the task doesn't require a specific point to handle, at that point you're completely allowed to pick something out of your own advantage. A proposition articulation is anything but a surely checked actuality and not the outcome of perceptions. Inquire as to whether you have any inquiries regarding this issue you have chosen. </p> <h2> Rumors, Lies and Informative Essay Samples for Elementary Students </h2> <p>The chief point is to react to the chief inquiry through clarifying the theme in subtleties. Alright, presently you have the basics about how to go for a useful exposition point, how about we delve into some phenomenal thoughts! </p> <p>To start with, you must pick a theme. Choosing a subject has become the most significant job in educational article composing. In the event that it isn't appointed, you should pick your own theme. It ought to likewise be intriguing. </p> <p>Young journalists need to figure out how to choose the most convincing words, which composing styles are best for a particular theme. You can locate various discussion posts and sites which creators can permit you to find a predominant example. Address the chief issues toward the beginning when you start the theme, ensure that the presentation doesn't have contentious sentences. </p> <p>Since useful articles are genuine, it's basic for the essayist to forestall including data that repudiates the present realities. It isn't likely that you're probably going to add far to a useful article with a muddled reason since you don't have the foggiest idea whether the data is truly important in your condition. You need to give your perusers enough data with the goal that they completely observe what you're expounding on. The information included here ought to be needy upon broad research using believable sources. </p> <p>By the finish of unit 3, understudies wi ll be able to form a convincing passage. By the finish of the subsequent week, they will have the option to compose a descriptive section. Basic understudies need to form descriptive expositions every once in a while. Upper basic understudies will pick up from updates on how best to allude to and refer to content proof. </p> <p>A straightforward technique to evaluate understudy composing is to create a rubric. Or maybe, it's a diagram of shrewdness and learning, as of now introduced. In the wake of reaching numerous greatness understudies from a few schools, our specialists have accumulated some of the best enlightening paper themes to permit you to pick the thought. </p> <p>Gifted organizations for articles will assist you with getting the best grades in school. You might be keen on commitment discourse models. You might be keen on discourse models for understudies. </p> <p>The perfect thing is to choose a theme that will give you a chance to introduce new thoughts or a new point of view on an issue. It is vital to pick a theme you're familiar with to turn away the difficulties of research just as the test of finding a beginning stage. The following stage is choosing a theme. On the off chance that you pick an intriguing and convincing point, it will stand out from the rest and become taken note. </p> <h2>Informative Essay Samples for Elementary Students - the Story </h2> <p>It isn't difficult to stall out while composing the presentation and a couple of understudies frequently find that it's extremely difficult to begin their exposition. Understudies must appreciate the objective of the article, to ensure al l expressions sound clear and don't bring up pointless issues. </p> <p>Composing expositions would in all likelihood be the absolute keep going thing at the forefront of your thoughts. Composing a proposal articulation can be among the most significant, yet most inconvenient components of your whole paper. It is the primary thought of your article, which you can detail in a few proclamations. </p> <p>You're ready to find some motivation on how best to create a fabulous paper snare here. Assuming there is any chance of this happening, have another person perused your article and gracefully their proposals for development. You can get specially designed papers made by master writers who have reasonable information in creating educational expositions. Despite the fact that an incredible paper can't be composed without an arrangement, the blueprint shouldn't be excessively enormous. </p>

Easy Steps to Getting Great Essay Topics

<h1>Easy Steps to Getting Great Essay Topics</h1><p>If you need to dazzle your teachers and make some positive vitality in your school, take a stab at composing an astounding paper subject. Nowadays, every understudy is attempting to dazzle their educators with the goal that they can get a passing mark. You can likewise get passing marks by composing an astonishing exposition topic.</p><p></p><p>There are a wide range of reasons why individuals compose articles. Some think of them just to finish the end of the year test or in anticipation of a prospective employee meeting. Some do what needs to be done in light of the fact that they have a feeling that they ought to compose a couple of things and might want to do it. Still others compose in light of the fact that they need to dazzle their educators and have more chances to improve their evaluations. Whatever your explanation is, there are simple advances you can take to get incredible exposit ion themes composed for you.</p><p></p><p>First, make sense of what your ideal subject is. Do you know what your specialty is? There are numerous kinds of papers that could suit your niche.</p><p></p><p>Second, figure out what intrigues you and what you appreciate. Probably the best time points are logical papers, governmental issues, sonnets, and others. It will be useful on the off chance that you start with these themes before you start taking a shot at points for your different subjects. At the point when you feel prepared to proceed onward to something different, it will assist you with getting a decent topic.</p><p></p><p>Third, pick a subject that you are eager to expound on. Ensure that it is something that you are amped up for. Furthermore, ensure that it is something that you can see yourself doing later on. For instance, in the event that you appreciate being innovative, pick a theme that you can be i nventive in.</p><p></p><p>Fourth, go through your plans to accompany an astounding point. In the event that you have more than one thought, make sense of which thought is ideal. Pick the best thought and spotlight on it.</p><p></p><p>These are some basic strides to ensure that you get an incredible theme. It is significant that you select points that intrigue you and draw out the best in you. You might be astounded at how this will help you all through your school years.</p>

Ideology and Reality in the Movie, The Matrix Essay examples

Ideology and Reality in the Movie, The Matrix The matrix, as presented in the eponymous film, operates as an Althusserian Ideological State Apparatus (ISA). The Matrix1 presents a world in which the state [as] a machine of repression is made literal where robots rule the land (Althusser 68). It is true that they rule by force (sentinels and agents) and these constitute the Repressive State Apparatus, but their primary force of subjugation is the matrix, their ISA. The film traces the path of one man, Neo, in his painful progress from the ideology of the matrix to the real world, or the ideology of the real.2 The matrix, unlike the ideology of the real, is explicitly defined along Althusserian lines as an ISA.†¦show more content†¦These are the world outlooks of religious ideology, ethical ideology, legal ideology, political ideology, etc. (87). It is important to realize that ideology here is a completely imaginary construct, though from within any particular ideology, it is indistinguishable from the borders of the real conditions of...existence (87). Althusser identifies a second thesis regarding ideology: Ideology has a material existence (Althusser 89). In spite of its necessarily imaginary nature, ideology is only manifested through physical action. This materiality introduces the notion of the subject. The existence of the ideas of [the subjects] belief is material in that his ideas are his material actions inserted into material practices governed by material rituals which are themselves defined by the material ideological apparatus from which derive the ideas of that subject (92). Which is to say that, a subjects intellectual ideas are only manifested through the physical actions that are inherently rooted in the ideology. It is impossible to express thought without action, and it is impossible to act without ideology. Thus, ideology becomes not only the imaginary relationship to reality, but also the physicality of reality. Being both the idea of reality and the material mani festation of such, ideology then becomes indistinguishable from reality, leading to Althussers use of both termsShow MoreRelatedSimulacrum And Simulations And Simulacra And Science Fiction1598 Words   |  7 Pagestalking with someone, but in reality you were simply pressing down on your phone and watching the pixels on the screen move. According to Jean Baudrillard’s ideologies, you were the mere product of a simulation. In â€Å"Simulacra and Simulations† and â€Å"Simulacra and Science Fiction†, author and sociologist Jean Baudrillard explains this phenomenon by exploring the concept of simulacrum and simulations. 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Good Topics For Evaluation Essay

<h1>Good Topics For Evaluation Essay</h1><p>Asking yourself inquiries regarding great points for assessment exposition isn't a simple undertaking. There are a great deal of different activities and a ton of different things that should be done, so the principal thing you have to do is to enjoy a reprieve and leave the house. Get some natural air, some new thoughts.</p><p></p><p>It's consistently a smart thought to have a particular theme that you need to compose on. It could be about your work or something different. Simply ensure that you recognize what it is that you need to discuss, that it's something that you can identify with, or something that you need to say.</p><p></p><p>The next thing you ought to do is to go out and check whether there is a specific theme that you want to expound on. Be that as it may, on the off chance that you don't feel like it or you don't believe it's significant, at that point simply f eel free to disregard it.</p><p></p><p>It could be that you are searching for a subject to expound on that is identified with a recent development, something that you need to discuss in class, something that you need to discuss in your family and something that are identified with your relationship with your folks. Or then again, it could be something that you are presently feeling. Whatever it is, simply ensure that you have a decent subject and that you can get something out of it.</p><p></p><p>Once you have a decent theme for assessment paper, at that point the inquiry gets one of subtleties. You have to ensure that you can compose a decent article. There are a great deal of little subtleties that you have to ensure that you have secured. The less blunders that you make, the better that your exposition will be.</p><p></p><p>It may be simpler to figure out how to compose a couple of sentences every day, or eve n as meager as one sentence per day. This will assist you with this piece of the procedure, so it may be justified, despite all the trouble. Indeed, even only one sentence a day can assist you with composing a decent assessment essay.</p><p></p><p>After you have composed a nice paper, at that point the following stage is modify it. Ensure that you are going to add more focuses to the paper if there are botches that you find. On the off chance that you have mistakes that you might want to return and alter, do so.</p>

Uncommon Article Gives You the Facts on Research Paper Topics for Inclusive Education That Only a Few People Know Exist

<h1> Uncommon Article Gives You the Facts on Research Paper Topics for Inclusive Education That Only a Few People Know Exist </h1> <p>Finding research paper points on the web is moderately simple and your inquiry should yield an assortment of thoughts. Sex entertainment Parental channels on the web. </p> <p>Obviously, it's essential to pick a subject which you like to expound on. A teacher may allocate you a specific point, yet regularly educators expect you to pick your own subject of intrigue. </p> <p>This exposition must be pointed towards individuals who don't have any particular clinical mastery, in this manner it must be written in a language that isn't hard to comprehend. To make an exceptional paper, you ought to altogether choose your point. Some of the exploration subjects are straightforward (you're ready to find them toward the beginning of each rundown), while others are exceptionally muddled. Inside this post we've assembled the most topical and fascinating games investigate paper subjects that you can use for your own exploration paper. </p> <h2>Research Paper Topics for Inclusive Education - the Conspiracy </h2> <p>The issue is the interest for progressively synergistic preparing for incorporation instructors trying to successfully design educational plan and raise their degrees of certainty by methods for AT gadgets. Clarify the key issue you have to investigate and explain why it's crucial. BUN tests must be done a specific way. It won't be any unique in relation to each other blood test you've gotten. </p> <h2>How to Get Started with Research Paper Topics for Inclusive Education? </h2> <p>Diversity perceives that everyone contrasts. Training research paper subjects give instruction majors an alternative of tests about how to make ventures which go from Adult Learning Theories to Early Education Literacy. Consideration is the convention of concentrating on the prerequisites of the individual and ensuring somebody isn't victimized. </p> <p>The experts of innovation is that the understudies will be able to speak with the educators at any second. The pattern of offering training to in an unexpected way abled understudies exists for a long second. The key points of interest and detriments of redistributing. Offer your own proposals on the best way to improve the training framework for people with chemical imbalance. </p> <p>As might be normal, the standards are mocked as parochial by pundits of the investigation. Be that as it may, the point is this should be the special case. Your ability to form training related postulation is amazingly basic not just for the scholarly plan. Use measurement reports to realize which approach is effectively the best, and clarify why. </p> <p>You may have the option to form a concise article on instruction. You may even require look into composing help to get your A. In the most recent year of school, examine paper subjects should be progressively explicit and the examination should be top to bottom. On the off chance that you are befuddled about choosing a theme for investigate paper, you need to initially look for exhortation from your school employees. </p> <p>If you should create an exposition about a custom curriculum at that point it's conceivable to examine numerous perspectives beneath exactly the same subject. At the point when you start examining regarding the matter of instruction, you can run over a few things to compose for your proposal. He has the absolute best guidance for you on a few difficulties. Discussion about your examination paper with leader of the division at a superior authority of the subject. </p> <p>Everybody realizes that composing is difficult. The decision of a decent composing organization is imperative, to discover access to best Education paper composing. To move toward the paper with at any rate nervousness, you ought to pick a subject that you are feeling great expounding on, and one which you're certain you can get a handle on the suitable grant on. Unrivaled karma with your paper and keep in contact. </p>

What Does Cheap Research Papers to Buy Mean?

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Transition Words For Research Paper

<h1>Transition Words For Research Paper</h1><p>Transition words are a critical piece of any introduction and research paper. Without progress words, it's hard to keep the crowd drew in and entertained.</p><p></p><p>Transitions are particularly useful when the length of the introduction is shorter than that of a report or exposition. In the event that you're doing a report, at that point advances help to clarify the central matters in the body of the content. Then again, on the off chance that you're composing an examination paper, at that point advances to give your perusers a feeling of movement.</p><p></p><p>Transitions are unique in relation to presentations since they are shorter and more clear. It assists with outlining a topic or thought with a 'bounce ahead' into the principle text.</p><p></p><p>It's anything but difficult to consider advances being the main basic components in the introd uction. In any case, this is really false. An introduction is comprised of a wide range of components including the content, designs, and other visual guides, for example, outlines, diagrams, and pictures. Utilizing changes viably is similarly significant, or probably the whole introduction gets lost in the mix.</p><p></p><p>In expansion, advances are entirely adaptable and can be adjusted to different settings. For instance, it's conceivable to utilize them in addresses, gatherings, and meetings where the speaker needs to give out data rapidly and absent a lot of time for introspection.</p><p></p><p>The utilization of changes in an examination paper relies upon your composing style and the style of the individual perusing your paper. Numerous individuals appreciate the more extended, progressively nitty gritty style of composing that includes research and scholarly reasoning. Thusly, they experience issues perusing long, dry scholarly prose.</p><p></p><p>Additionally, understudies will appreciate utilizing advances in their exploration paper since they can break the repetitiveness of protracted composition and hold their enthusiasm for the point. On the off chance that you've utilized a ton of words in your exploration paper, for example, a proposition, at that point advances will assist with making the article more engaging.</p><p></p><p>These are only a couple of tips for making the change from look into paper to introduction and the other way around. In any case, in case you're uncertain about what to utilize, contact a teacher who realizes you well. In the event that you can't bear to recruit a mentor or an educator to assist you with the change, in any event ask a companion or partner on the off chance that the person in question has any tips.</p>

The Little-Known Secrets to Explanatory Essay Samples 5th Grade

<h1> The Little-Known Secrets to Explanatory Essay Samples fifth Grade </h1> <p>Ensure you comprehend your theme. Find the dependable data for the article point you will take a shot at. It is conceivable to expound on almost every point you appreciate. Some of the time, procuring a rundown of subjects can be exactly what you need to at long last pick the extraordinary logical article theme and get composing! </p> <h2> The Tried and True Method for Explanatory Essay Samples fifth Grade in Step by Step Detail </h2> <p>An interpretive exposition diagram assumes a perfectly clear structure, which isn't trying to encapsulate. There are a few unique assortments of explanatory expositions. There are numerous strategies about how to make an informative exposition. 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Research Paper Topics on Internet Security - Research Ideas That You Can Use

<h1>Research Paper Topics on Internet Security - Research Ideas That You Can Use</h1><p>When doing research papers on Internet security, numerous individuals find that examination papers become an errand. This is for the most part because of the way that there are such huge numbers of destinations and indexes that have a wide range of data and connections. The issue with it is that on the off chance that you skim through a portion of the sources, you may simply be burning through your time. A portion of these sites are in any event, offering extremely focused on substance, and some of them offer simply reused data that has just been composed about.</p><p></p><p>A powerful procedure for investigating this region of the Internet is to take a gander at the enormous article locales. These article destinations are absolutely not little league locales and they have a solid spotlight on SEO and at long last the articles you find in them will be 100% pertinent to your picked point. That, yet these article locales are commonly simple to explore through. This implies on the off chance that you discover some that are identified with your exploration subject, you can utilize the internet searcher to discover where the first source is.</p><p></p><p>One of the best things about looking on web indexes like Google or Yahoo is that you can discover pretty much whatever you need to search for. This incorporates audits, sites, even organizations that are offering security administrations or advisors. This is one of the most significant parts of inquiring about on Internet security since you will need to discover an organization that you feel good with. In any case, it is justified, despite all the trouble since it is conceivable to hear genuine thoughts about any given company.</p><p></p><p>As you are investigating on Internet security, another thought is the thing that web facilitating to p ick. Numerous individuals like to settle on their own decisions and this is something that ought not be neglected. This will be a choice that you should consider for a long while, and might be something that you wind up adjusting your perspective on later on. In the event that you need to truly be effective at this, in any case, you ought to consider getting a committed server for your exploration website.</p><p></p><p>Web facilitating is something that most organizations will use as a default and they don't offer it except if you approach them for it. This implies you will need to do a smidgen of research and discover what the best ones are. It is likewise acceptable to consider what different highlights you need, for example, the capacity to set up different security levels and what control boards you have to utilize.</p><p></p><p>There are such a significant number of interesting points when doing research on Internet security and m ore often than not it appears as though all of them appears to come up as being totally immaterial. At long last, there is in reality some fact to this. The vast majority of the exploration that is done will be done just on the grounds that it is an ability that you are hoping to create. Notwithstanding, in the event that you can figure out how to do this rapidly and adequately, you will have the apparatuses to turn into an expert Internet security expert.</p><p></p><p>When doing research paper points on Internet security, recollect that you will most likely wind up going through hours on a portion of these destinations and articles. Significantly more critically, on the off chance that you read the stuff that isn't useful, you can forget about it. You can discover all that you have to know by considering. Take as much time as necessary and do look into on this subject.</p>

Topics For Essay Writing - Great Ideas

<h1>Topics For Essay Writing - Great Ideas</h1><p>Nowadays, it isn't exceptional to see an online school gathering devoted to exposition composing. It appears that as the world economy has turned around and most employment candidates are doing more terrible than they were only a couple of years back, individuals have started to understand that school is not, at this point the main choice for them to discover their profession objectives and duties. Assume control over then outperform those past achievements.</p><p></p><p>However, so as to arrive at that point, one will in any case should be all around educated and read broadly about themes like articles, language, and other significant subjects that can affect your last item. However, beside this, one ought to likewise think about a portion of the themes that you can request help with when you are still in school. Along these lines, you will even now pick up the comprehension of the topic requ ired and you will likewise pick up the ability to pick which points you need to talk about in the exposition. Here are a portion of the subjects that you can consider.</p><p></p><p>There are numerous themes that you can request help on inasmuch as they fall under the particular zones you need to cover. For instance, there are points that have been referenced effectively, similar to what is the most ideal approach to deal with cutoff times or how to function in a gathering and the other. You can even request help with assignments that you don't see well overall and you need to learn more about.</p><p></p><p>When you first beginning doing this, you probably won't have any thought regarding how to begin however once you become accustomed to it, you will have the option to discover various themes identified with the subject you are doing now. You can even request help with those that have just been talked about previously. Indeed, the addi tional time you can go through with the online teachers and specialists, the better your insight on the theme will be. It is a smart thought to attempt to discover who the specialists are and how you can additionally contact them.</p><p></p><p>However, before you do this, you need to initially make sense of whether you need to employ a specialist that works at the school and simply study on the web or on the off chance that you need to show yourself the nuts and bolts of points. On the off chance that you are going to show yourself, at that point you can likewise be as savvy as conceivable about it and not become involved with the movement so you can in any case focus on finding out about the theme. The thing is, it isn't as simple as what you would think it seems to be. All things considered, a specialist in the field as a rule utilizes their experience and abilities to guarantee their customers find the solutions they want.</p><p></p><p >It isn't excessively hard yet you must be clever about finding the assets you need. You can look at sites where you can discover various points and look at the articles they have expounded regarding the matter. They may even incorporate example articles that you can use to ensure that you despite everything have something to work with.</p><p></p><p>There is another significant thing that you need to recall. There are a lot of points that are not educated by proficient educators that can be utilized to instruct yourself. Also, when you can ace them, you will be a stride ahead recorded as a hard copy your papers and you will have the option to graduate with ease.</p>

Best Essay Writing Service - Find One With A Long History

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Medical Imaging Research Papers

<h1>Medical Imaging Research Papers</h1><p>Medical imaging research papers are the best case of how compelling a conventional diary is in uniting researchers from various nations for the motivations behind sharing thoughts and experiences about research on clinical imaging. These papers speak to all the prescribed procedures, forward leaps and patterns in imaging and related fields. It unites the best specialists from everywhere throughout the world and as such is the most extensive and available wellspring of data on clinical imaging.</p><p></p><p>The clinical imaging research papers contain explore points that have been explicitly arranged by the editors to take into account fast production. The objective is to ensure that they spread all the significant issues in clinical imaging research. This ought to guarantee that the clinical imaging industry can utilize the information being distributed, and while the peruser profits by what is compo sed. A specific paper is all around spread out and will introduce a total image of the subject matter.</p><p></p><p>Medical imaging research papers have been extremely famous for a long while now. They have immediately picked up energy as a result of the numerous advantages they offer to specialists. Essentially, the clinical imaging research papers distribute the best data about the issues and patterns in this field, just as the most recent advances as improvements in methods and equipments.</p><p></p><p>Medical imaging research papers give perusers an away from of what all the main players in the field are taking a shot at. Their viewpoints assist perusers with understanding why they are playing out their investigations the manner in which they are, just as what they hope to accomplish. Furthermore, the data introduced in the clinical imaging research papers empower perusers to think about the advancement made by different organizati ons so as to figure out which is the best organization to contribute in.</p><p></p><p>It is basic to distinguish the ongoing improvements in the field with the goal that you can utilize them. Clinical imaging research papers will consistently remember the most modern information for all the most recent clinical imaging devices and advancements. The main issue is that clinical imaging research papers are generally too long to even think about being perused from a printed page.</p><p></p><p>Medical imaging research papers are presently accessible on the web. That is correct, they are free and anybody can get to them by simply giving their email address and their name. These are then sent to your email account, which makes them available any place you are.</p><p></p><p>Medical imaging research papers are probably the most ideal approaches to get all the most recent news about clinical imaging innovations. They are intended to make it simpler for individuals to have a more extensive point of view on what is happening in the field. With the clinical imaging research papers, you will have the option to get the most recent news on all the apparatuses being utilized in this field. The papers contain subtleties on what are the most recent turns of events and developments being directed in this field.</p><p></p><p>You ought to know that clinical imaging research papers are not free and are not given to you to free. That is the reason you should give your email address so as to have them sent to your inbox. When you have those papers, you can begin looking at them from your PC. It is suggested that you do this now and then, so you can keep yourself refreshed with the most recent advancements in the field.</p>

Examples of Topics to Write Research Paper Proposals on

<h1>Examples of Topics to Write Research Paper Proposals on</h1><p>When intending to present your examination paper, you ought to consider a few instances of subjects to compose look into paper recommendations on. This will assist you with concentrating on how you need your venture to be framed.</p><p></p><p>Write down probably the best ways that you can pass on an idea to the peruser. It is anything but difficult to concoct thoughts and attempt to discover approaches to expressly state them. On the off chance that you need your undertaking to stand apart from the group, utilize this strategy to impart your point.</p><p></p><p>You might need to set up a meeting to generate new ideas. Pick a few subjects to compose explore paper recommendations on. As you are composing, write down your contemplations regarding what different thoughts you may have had. This will assist you with monitoring what thoughts you need to use fo r your proposal.</p><p></p><p>For model, you might need to expound on the procedure of an exploration paper proposition. Whenever you are expounding on that subject, utilize an alternate allegory. It will assist you with featuring the different subjects that you might want to cover in your paper.</p><p></p><p>There are a lot of inquiries that you have to consider when you are composing an exploration paper proposition. Utilize the instances of subjects to compose an examination paper to assist you with laying out your task. This will assist you with dealing with your assets effectively.</p><p></p><p>One of the key components of any paper is an appropriate research. You have to consider what things to get some information about when you are looking into the theme. Set aside some effort to think about your sources. You might have the option to draw extra data from your sources.</p><p></p><p> ;You can take the instances of subjects to compose an exploration paper proposition and use them to get familiar with examine. You should ensure that the material you are searching for is satisfactory to be remembered for an examination paper. A particular area is additionally required in your exploration paper. As you get familiar with a specific point, you may need to visit the spot or foundation to check the authenticity of your source.</p><p></p><p>You can utilize instances of themes to compose an examination paper to become familiar with composing a proposition. A portion of the subjects that you will need to consider incorporate the procedure of an examination paper. You may likewise need to consider some examination sources you may need to counsel. This can assist you with keeping steady over your subject and become familiar with examine papers.</p>

The Grapes Of Wrath By John Steinbeck - 2119 Words

The Grapes of Wrath by John Steinbeck is a novel set during the mid-1930s drought and the fall of the American stock market. It depicts the plight of migrant workers throughout this time period, and follows the life of the protagonist, recently-released Oklahoma state convict, Tom Joad. He met up with former preacher Jim Casy, who renounced his ministerial calling due to his newfound belief that all life is holy, even the aspects that were categorized by others as sinful. After serving four years in prison on a manslaughter charge, Tom found Jim and together they returned to Tom’s family’s farm only to find it deserted, much like all the surrounding farms. The next day, the two men traveled to Tom’s uncle’s home, where he discovered the rest of his family packing to move to California in the hopes of finding a better life. This migration leads to death, abandonment, disappointment, and a new dream of organizing migrant workers to aid the depleted job marke t. The novel helped me to understand the struggle of the times, and what it means to lose everything and everyone in such a short period. Throughout these things, however grim they may seem, there is always a glimmer of hope. After the first chapter of the book, I was filled with a sense of foreboding and pity, empathetically so. The descriptions of the dead and dying crops, overwhelming dust storms, and starving families, struck a chord in my heart. â€Å"When the night came again it was black night, for the stars could notShow MoreRelatedThe Grapes Of Wrath By John Steinbeck Essay1622 Words   |  7 Pages The Grapes of Wrath John Steinbeck, widely viewed as one of the most finest and powerful American writer, born to a middle-class family in 1902 in the Salinas Valley of California. Steinbeck is a writer who often spoke for the people. The Grapes of Wrath is a great movie, published in 1939, filled with many universal truths and views on human nature and society, especially where class is concerned. In the article, John Steinbeck The Grapes a wrath: A Call to Action says, â€Å"Steinbeck’s novel showcasedRead MoreThe Grapes Of Wrath By John Steinbeck1075 Words   |  5 PagesKirsten Lloyd Mr. Eldridge AP Junior English 21 August 2014 Grapes of Wrath â€Å"Sometimes even to live is an act of courage.† (Seneca), In the 1939 novel, The Grapes of Wrath by John Steinbeck, the reader accompanies the Joad family as they struggle to escape the crippling Dust Bowl of the mid- 1930’s. In hopes of establishing a new life for themselves after being forced off their land the family embark on a journey from Oklahoma to California in search of fruitful crops and steady work alongRead MoreThe Grapes Of Wrath By John Steinbeck1563 Words   |  7 Pages John Steinbeck’s novel, The Grapes of Wrath, depicts a migrant farming family in the 1930s. During this time, life revolved around the Great Depression and the Dust Bowl, making circumstances difficult for almost everyone involved, especially those who had little. This time of drought and despair caused people to lose hope in everything they’ve ever known, even themselves, but those who did not, put their hope in the â€Å"promised land† of California. Here, the grass was thought to be truly greenerRead MoreThe Grapes Of Wrath By John Steinbeck1189 Words   |  5 Pagesâ€Å"The Grapes of Wrath† Shortly after being released John Steinbeck’s book â€Å"The Grapes of Wrath† was banned because many critics viewed the novel as promoting communist propaganda, or socialist ideas. The ideas that many of these critics point to is Steinbeck’s depiction of the Big Banks/ Businesses as monsters, the comparison of Government camps to a utopia in contrast of the makeshift â€Å"Hoovervilles,† and the theme of the community before the individual, In his novel â€Å"The Grapes of Wrath† John SteinbeckRead MoreThe Grapes Of Wrath By John Steinbeck1093 Words   |  5 Pages In John Steinbeck s The Grapes of Wrath, Tom Joad and his family are forced from their home during the 1930’s Oklahoma Dust Bowl and set out for California along with thousands of others in search of jobs, land, and hope for a brighter future. The Grapes of Wrath is Steinbeck’s way to expound about the injustice and hardship of real migrants during the Depression-era. H e utilizes accurate factual information, somber imagery, and creates pathos, allowing readers connections to the Joad’s plightRead MoreThe Grapes Of Wrath By John Steinbeck1190 Words   |  5 PagesThe Grapes of Wrath April 14th, 1939, John Steinbeck published the novel, The Grapes of Wrath. The novel became an immediate best seller, with selling over 428,900 copies. Steinbeck, who lived through both the Great Depression and the Dust Bowl, sought to bring attention to how families of Oklahoma outdid these disasters. Steinbeck focuses on families of Oklahoma, including the Joads family, who reside on a farm. The Joad family is tested with hardship when life for them on their farm takesRead MoreThe Grapes of Wrath by John Steinbeck702 Words   |  3 PagesJohn Steinbeck’s use of the intercalary chapters in The Grapes of Wrath helps weave the reader’s sympathy of the Joad family into a more broad sympathy for the migrant farmers as a whole, in the hopes that the readers would then be compelled to act upon what they have read. During the Great Depression, people had a big disconnect about what was happening in various parts of the country. People often struggle to find sympathy for events when they can’t even visualize a person who is suffering throughRead MoreThe Grapes Of Wrath By John Steinbeck2144 Words   |  9 PagesThe Grapes of Wrath is a well-known beloved novel of American Literature, written by John Steinbeck and published in 1939. Whoever said a road is just a road has not read The Grapes of Wrath. From the time we read when Tom Joad, novel’s protagonist, returns home after four years in prison; the meaning of roads changed. Route 66, also known as the mother road the road of flight, was a lifeline road, which allowed thousands of families to pursue their hopes and dreams. This road is also the road thatRead MoreThe Grapes of Wrath by John Steinbeck1014 Words   |  5 PagesJohn Steinbeck’s novel, The Grapes of Wrath, was first written and later published in the 1939. Fr om the time of its publication to date, the exemplary yet a simple book has seen Steinbeck win a number of highly coveted awards including Pulitzer Prize in 1940 and later on Nobel Prize for Literature in 1962. Set at the time of the Great Depression, the book most remarkably gives a descriptive account of the Oklahoma based sharecropper Joad’ poor family in the light of economic hardship, homelessnessRead MoreThe Grapes Of Wrath By John Steinbeck1064 Words   |  5 PagesThe Grapes of Wrath, originated from a John Steinbeck’s book, a legendary film that focus on a major point of American history. The story follows the Joad family on their journey to California trying to survive the hardships. This film, focus on the social problems of America like the Dust bowl, The Great Depression, and industrialism. The Grapes of Wrath was filmed in a journalistic-documentary style, which displayed the realism of the epidemic in the thirties. The thirties the period The Grapes

Formatting Your Blood Pressure Research Paper

<h1>Formatting Your Blood Pressure Research Paper</h1><p>Blood pressure look into papers need to introduce a few outcomes for your perusers and friends to comprehend the effect of the examination, additionally the outcomes should show what makes them extraordinary. Likewise the exploration paper ought to have a very much organized and intriguing substance. Peruse on to find how you can design your pulse inquire about paper and how to make it additionally fascinating to read.</p><p></p><p>Firstly, you ought to set up your substance before composing your circulatory strain look into papers. You ought to review the most fundamental substance, which would incorporate the outline and presentation. The subtleties ought to likewise be given about the strategy that you will use in leading the study.</p><p></p><p>Next you should make the portrayal as though you are utilizing various strategies. Make sure to give a few insights concerning the various strategies and how you are going to analyze them.</p><p></p><p>Make sure you get the correct sort of information. With regards to the strategy, there is no reason for expounding on something very similar over once more. Continuously talk about the information from various investigations, so your perusers would comprehend that your exploration is unprejudiced and impartial.</p><p></p><p>You ought to recall that pulse look into papers are known to be hard for certain individuals. Be that as it may, this doesn't imply that you ought not attempt. You can arrange the outcomes and do some exploration on the web with the goal that you can analyze the outcomes and see which one is more effective.</p><p></p><p>Apart, from this, probably the best thing that you can do with regards to setting up your examination paper is to do a few modifications. Along these lines you can address the errors that you may have made in the principal draft. Additionally, it would be a smart thought on the off chance that you could have another person alter the paper for you, with the goal that you would not get bored.</p><p></p><p>Lastly, ensure that you discover a site that would assist you with setting up your paper. These locales offer tips and advisers for compose circulatory strain inquire about papers and can likewise make your work a lot simpler. They will likewise furnish you with test parts, which you can remember for your research.</p>

Writing an Effective Term Paper Report

<h1>Writing an Effective Term Paper Report</h1><p>When it comes to composing a viable research paper, one of the most significant things you can do is to set yourself up early. Nonetheless, on the off chance that you find that you aren't sufficiently arranged, or on the off chance that you just need some more assistance, at that point there are a couple of various tips that will have the option to get you out. Here are a couple of the tips you ought to be following with regards to composing a successful term paper:</p><p></p><p>-Write first and alter later: Sometimes it's ideal to get your considerations all together and start chipping away at a research paper as quickly as time permits. Notwithstanding, this doesn't imply that you ought to invest all your energy composing. This implies in the event that you are experiencing issues with a piece of your paper, at that point it's a great opportunity to find out about it and afterward review an increasingly precise and enlightening version.</p><p></p><p>-Plan ahead: Before you plunk down to compose, you'll need to have a composed layout for what you will compose. Ensure that you've arranged out the entirety of the various pieces of your research project before you begin composing, and afterward once you begin composing, ensure that you allude back to the diagram with the goal that you aren't lost.</p><p></p><p>-Remember to separate the task into areas: It's horrible doing all that you know to be incorrectly near. Rather, split your research project up into segments, for example, inquiring about, composing, and editing. For whatever length of time that you comprehend where you should be at each stage, at that point you won't lose important time and getting less significant work done.</p><p></p><p>-Focus on realities: Try not to concentrate a lot on the realities in a task, rather you should attempt to t ake a gander at the 10,000 foot view. In the event that you find that you've invested the vast majority of your energy perusing, as opposed to composing, at that point focus on the realities and make sense of why they became. On the off chance that you can gain proficiency with a great deal by finding out about what the report's creator did, you'll have the option to do this without anyone else's help and will have the option to get familiar with a ton about your own subject as well.</p><p></p><p>-Keep up with improvements: There will be times when you should find out about something, and you will need to think about it quicker. In the event that you approach the web, at that point you can generally get some answers concerning new data individually, which will give you better outcomes as far as precision and how rapidly you can complete your term paper.</p><p></p><p>-Break the research project down into littler parts: Each research pap er ought to be separated into littler reasonable parts. Each area ought to be separated as far as research, composing, and correction, which will permit you to take advantage of each piece of the term paper.</p><p></p><p>These are only a couple of the tips that will help you with regards to composing a successful research project. You ought to have no issue utilizing these tips and will find that you can complete more with regards to writing.</p>

Tax in Bangladesh Free Essays

The taxation system in Bangladesh is based on the ability to pay theory and hence utilizes the progressive tax system. The revenue administrative body is the National Board of Revenue under the Ministry of Finance. The main responsibility of NBR is to collect domestic revenue for the government. We will write a custom essay sample on Tax in Bangladesh or any similar topic only for you Order Now However, revenue collection and management has been a perennial challenge for Bangladesh since its very inception.As a resource constraint nation coupled with limited capacity, we are confronted with persistent pressure to address that challenge. The implementation of an effective revenue system will involve the setting up of new organizational structures, the designing of new procedures and forms, writing of new instructions, arranging for the provision of better management information and statistics, etc. This gives the administration the opportunity to develop new skills and abilities which can subsequently be deployed right across the tax systems. . 1 Objective The objective of this report is to propose a simplified taxation system which maximizes government revenue. In order to propose the new system, the current taxation system in Bangladesh and the trend in tax revenue of the previous five years would be analyzed and the hence the weaknesses of the current system would be detected. Based on the analysis, recommendations would be provided to improve the current system. 1. 2 Scope The report analyses the current tax situation of Income Tax, Import Duties and VAT. The revenue trend analysis is limited to the last five years and references from the taxation system and reforms in neighboring countries have been taken in order to suggest the recommendations. 1. 3 Methodology The report is prepared based on information from both primary and secondary resources. Primary information has been collected from an interview with Dr. Md. Sajjad Hossain Bhuiyan, Additional Commissioner of Taxes of the National Board of Revenue (NBR). Secondary sources include the official websites of the NBR as well as published reports, papers and official data. . National Board of Revenue: Structure and Functions National Board of Revenue was constituted under the national Board of Revenue Order, 1972 and is given the highest executive authority under the Internal Resources division (IRD) of the Ministry of Finance. NBR is responsible for formulation and continuous re-appraisal of tax policies and tax laws in Bangladesh. The NBR is empowered to make necessary rules concerning income tax matters but not authorized to give any interpretation of any word used in any section of IT ordinance (judiciary function).It is a body consisting of a chairman, members, officers and other secretaries. The chairman and members are appointed by the Government and work under the direct control of the Ministry of Finance. The NBR may appoint as many Directors-General of Inspection, Commissioners (Appeals), Commissioners, Joint Commissioners of Taxes, Deputy Commissioners of Taxes and such other executives or ministerial officers and staffs as it may think fit . The NBR may also, with approval of the Government, appoint persons having appropriate professional experiences and skills as may be specified in the order issued on this behalf. Any other income tax authorities may also appoint income tax authority subordinate thereto subject to the orders and instructions as the board may issue from time to time. Currently the NBR has 3434 officers of various grades and 10195 supporting staff positions 2. 1 Functions of the NBR The main responsibility of NBR is to mobilize domestic resources through collection of Import Duties and Taxes, VAT and Income Tax for the government.The functions of the NBR outline the following: * It determines the functions of the Director-General of Inspection, the Commissioners (Appeals), the Appellate Joint Commissioner, the Commissioner (LTU), the Inspecting Joint Commissioner and to determine the jurisdiction of income tax authorities * It authorizes any person for assisting, guiding or instructing the Deputy Commiss ioner of Taxes in the course of any proceedings under this ordinance * It determines allowances, tax exemptions, tax holidays to approved industrial undertakings, income of a tourist industry, and income of co-operative sources * It determines place of assessment when jurisdiction of an assessee falls in more than one zone * It sets the qualification disqualification criteria of persons authorized representative of an assessee * It rewards an officer or employee of tax department or any other persons for furnishing information to detect tax evasion * It issues orders, directions, instructions from time to time for discharging the functions of all officers and other persons engaged in the performance of any functions under IT Ordinance Apart from these the NBR has some additional responsibilities.It facilitates international trade through quick clearance of import and export cargoes, negotiates tax treaties with foreign governments and participates in inter-ministerial deliberations on economic issues having a bearing on fiscal policies and tax administration. 2. 2 Structure of the NBR Income Tax Authority Administrative Judicial Appellate Tribunal National Board of Revenue Appellate Additional Commissioners of Taxes National Board of Revenue Directors General of Inspection Appellate Joint Commissioners of Taxes Commissioners Commissioners (Appeal) Inspectors Additional Commissioner of Taxes Deputy Commissioners of Taxes Joint Commissioners of Taxes Deputy Commissioners of Taxes Inspectors Inspectors National Board of Revenue (NBR) Administration Wing Research and Statistics Wing Customs Wing Value added tax WingIncome Tax Wing 3. Overview of the Taxation System in Bangladesh Taxation can be classified only the basis of incidence of tax into two ways 1. Direct Tax: Taxation, the effect of which is intended to be borne by the person or organization that pays it i. e. a direct tax is one paid directly to the government by the persons on whom it is imposed such as income tax, corporate tax, marriage tax etc. Direct tax is borne by the tax payer and cannot be passed on to any person, 2. Indirect Tax: Taxation that is intended to be borne by person or organizations other than those who pay tax. Indirect taxes burden can be passed on others through price vehicles.The principle of indirect tax is VAT, which is paid by traders on goods and services entered into chain of production, but which is ultimately borne by the consumer of the goods and services. In practice the distinction is rarely clear cut. The corporation tax is direct tax but there is evidence that its incidence can be shifted to consumer by higher prices or to employees by lower wages. Indirect taxes do not develop any civil consciousness in the minds of tax payers because nobody feels that he is paying a tax as it is concealed in price, whereas direct tax create a civic consciousness among the tax payer; they feel that they are contributing towards the state expenditure. In the case of direct taxes, the relation between the taxpayer and the revenue authorities is direct personal.But there is an indirect relation between the tax payer and tax authorities in the case of indirect taxes, for the taxes are collected unofficially through the agency of merchants. In Bangladesh direct taxes include Income Tax and indirect tax consist of mainly Value Added Tax (VAT) and import duty (Customs Tax) 3. 1 Overview of Direct Taxation-Income Tax Among direct taxes, income tax is one of the main sources of revenue and it has taken various forms of reforms to be in the state it is on today. It is a progressive tax system. Income tax is imposed on the basis of ability to pay. The more a taxpayer earns the more he should pay is the basic principle of charging income tax.It aims at ensuring equity and social justice. For the purpose of computation of total income and charging tax thereon, sources of income can be classified into 7 categories, which are Salary, Interest on Securities, Income from house property, Income from agriculture, Income from business or profession, Capital Gains and Income from other sources. 3. 1. 1 Rates of Income Tax Bangladesh personal income tax rates for assessment year is progressive up to 25%. Tax rates in Bangladesh also differ between male and female individuals. Bangladesh Income Tax Rates for individuals other than female taxpayers, senior taxpayers of 65 years and above and retarded taxpayers –First  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   BDT 1,65,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Nil Next  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   BDT 2,75,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   10% Next  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   BDT 3,25,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   15% Next  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   BDT 3,75,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   20% Rest Amount  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   25% Bangladesh Income Tax Rates for female taxpayers, senior taxpayers of age 65 years and above First  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   BDT 1,80,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Nil Next  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   BDT 2,75,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   10% Next  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   BDT 3,25,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   15% Next  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   BDT 3,75,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   20% Rest Amount  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã ‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   25% Bangladesh Income Tax Rates for retarded taxpayersFirst  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   BDT 2,00,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Nil Next  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   BDT 2,75,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   10% Next  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   BDT 3,25,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   15% Next  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   BDT 3,75,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   20% Rest Amount  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   25% Minimum tax for any individual assessee is Tk. 2,000, non-resident Ind ividual is 25% (other than non-resident Bangladeshi) an 20% on dividend income. Corporate tax: Publicly Traded Company 27. 5% Non-publicly Traded Company 37. 5% If any publicly traded company declares more than 20% dividend, 10% rebate on total tax is allowed. Tax rates on other companies: Bank, Insurance amp; Financial Company 45% Mobile Phone Operator Company 45% Publicly Traded Mobile Operator Company  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   35% 3. 1. 2 Tax Assessment ProceduresIncome Tax is filed by submitting the Income Tax Return form which can be filled either under the â€Å"Normal† scheme or the â€Å"Universal Self Assessment† scheme. When the return is submitted under normal scheme, assessment is made after hearing. For returns submitted under Universal Self-Assessment Scheme, the acknowledgement slip is determined to be an assessment order but it is of course subject to audit. Appeal against the order of Deputy Commissioner of Taxes (DCT) : A taxpayer can file an appeal against DCT’s order to the Commissioner (Appeals)/Additional or Joint Commissioner of Taxes (Appeals), to the Taxes Appellate Tribunal against an Appeal order and to Commissioner of Taxes of the respective taxes Zone for the revision of DCT’s order. Time to Submit Income Tax ReturnCompanies: By fifteenth day of July of the year following the income year or, where the fifteenth day of July falls before the expiry of six months from the end of the income year, before the expiry of such six months. Other than Company: By the thirtieth day of September next following the income year. Consequences of Non-Submission of Return * Imposition of penalty amounting to 10% of tax on last assessed income subject to a minimum of Tk. 1,000/- * In case of a continuing default a further penalty of Tk. 50/- for every day of delay. 3. 1. 3 Tax Withholding Functions and Advance Payment of Tax In Bangladesh withholding taxes are usually termed as Tax deduction and collected at source.Under this system both private and public limited companies or any other organization specified by law are legally authorized and bound to withhold taxes at some point of making payment and to deposit the same to the Government Exchequer. The taxpayer receives a certificate from the withholding authority and gets credits of tax against assessed tax on the basis of such certificate. Every taxpayer is required to pay advance tax in four equal installments falling on 15th September; 15th December; 15th March and 15th June of each year if the latest assessed income exceeds Taka four lakh. Penalty and interest are imposed for default in payment of any installment of advance tax. 3. 1. 4 Fiscal Incentives There are several tax incentives available to tax payers such as Tax Holiday, Accelerated Depreciation and Tax Rebate. Tax Holiday: Tax holiday is allowed for industrial undertaking, tourism industry and physical infrastructure facility established between July 1, 2008 and June 30, 2011 in fulfillment of certain conditions for the following period according to the location of the establishment. i. In Dhaka and Chittagong Divisions (excluding 3 hill districts): 5 years. Period of Exemption| Rate of Exemption| For the first two years (first and second year)| 100% of income| For the next two years (third and fourth year)| 50% of income| For the last one year (fifth year)| 25% of income| ii. In Rajshahi, Khulna, Sylhet and Barisal divisions: 7 years Period of Exemption| Rate of Exemption|For the first three years (first, second and third year)| 100% of income| For the next three years (fourth, fifth and sixth year)| 50% of income| For the last one year (seventh ye ar)| 25% of income| The period of such tax holiday will be calculated from the month of commencement of commercial production. The eligibility of tax holiday has to be determined by the NBR and the time of the commencement of commercial production has to be certified by the respective sponsoring agencies. The industrial establishment should be registered under the companies Act. 1994. In addition, 30% of the exempted income should be invested in the undertaking or in any new industrial undertaking. To see the list of undertakings eligible for Tax Holiday, refer to Appendix A. Accelerated depreciation: Accelerated depreciation on cost of machinery is admissible for new industrial undertaking. Rate of allowable depreciation in the first year of commercial production is 50%, in the second year 30% and in the third year 20%. * Tax Rebate on Investment: Tax payers can receive a rebate on taxable income if they invest in some specific instruments, industries or charities. Amount of allowable investment is either actual investment in a year or up to 25% of total income or Tk. 10,00,000/- whichever is less. Tax rebate amounts to 10% of allowable investment. To see the list of items for which rebate is allowable, refer to Appendix A. Exemption in Income: Tax payers are exempt from paying tax from the income from certain investments and sectors. The list of items and their exemption limits are shown in Appendix A. 3. 2 Overview of Indirect Taxes in Bangladesh 3. 2. 1 Value Added Tax (VAT) VAT is one of the most important sources of tax revenues in Bangladesh. Since its introduction in 1991, VAT has been one of the most effective and efficient tools in resource mobilization. The concept of VAT was introduced by replacing the outdated excise and sales tax regime and its collection and administration has proved to be more economic, efficient and expedient. 3. 2. 1. 1 General VAT Rates i) VAT is imposed on goods and services at import stage, manufacturing, wholesale and retail levels; (ii) A uniform VAT rate of 15 percent is applicable for both goods and services; (iii) 15 percent VAT is applicable for all business or industrial units with an annual turnover of Taka 2 million and above; (iv) Turnover tax at the rate of 4 percent is leviable where annual turnover is less than Taka 2. 4 million; (v) VAT is applicable to all domestic products and services with some exemptions; (vi) VAT is payable at the time of supply of goods and services; (vii) Tax paid on inputs is adjustable against output tax; (viii) Exports are zero rated; (ix) Cottage industries (defined as a unit with an annual turnover of less than Taka 2 million and with a capital machinery valued up to Taka 3,00,000) are exempt from VAT; (x) Tax returns are to be submitted on monthly or quarterly or half yearly basis as notified by the Government. (xi) Supplementary Duty (SD) is i mposed at local and import stage under the VAT Act, 1991.Existing statutory SD rates are as follows: (a) On goods: 20%, 35%, 65%, 100%, 250% amp; 350% (b) On services: 10%, 15% amp; 35%. 3. 2. 1. 2 Tax Base for VAT Import Stage: Customs Assessable Value + Customs duty + Supplementary Duty Domestic/Local Stage: a) Goods (manufacturing): [Production cost + Profit and Commission (if any) + Supplementary duty (if any)] b) Services: [total receipts excluding VAT but including supplementary duty (if any)] Truncated Base / Fixed Value Addition: In some of the cases of goods and services producers and sellers face difficulties in availing VAT credit/adjustment facilities due to non-availability of invoices from the sellers of input.In order to remove this operational difficulty fixed bases such as 10%, 25%, 30%, and 60% value addition is taken into account for calculation of VAT for a number of goods and services. In such circumstances net VAT rate for different rates of value addition comes to 1. 5%, 2. 25%, 4. 5% and 9%. VAT at the wholesale and retail stage: In case of wholesalers and retailers, there is a special provision for a 1. 5% percent VAT known as Trade VAT on the total sale, provided that the wholesaler/retailer do not avail the facility of input credit/adjustment. Such tax is also collected at the import stage from importers of finished goods as an advance trade VAT. Tariff Value for imposition of VAT: Under the VAT Law, the government is empowered to fix Tariff Value for some items for the collection of VAT.Example: tariff value for mild-steel products produced from imported/locally procured re-roll able scraps is TK 4000. 00 per MT. Normal VAT input credit is also not available under this system. Deduction of VAT at Source: As deduction at source is also practiced in case of VAT on certain services, Government, Semi-Government, Autonomous Bodies, NGOs, Banks, Insurance Companies and Limited Companies are authorized by the government to deduct applicable VAT on the services at source. Excise Duty: At present excise duty applies to only two items: bank deposits and domestic air ticket (Tk. 250 per journey). 3. 2. 2 Customs Duty Customs wing is primarily responsible for collection of all duties and taxes at the import stage. Apart from collection of government revenue it is also responsible for trade facilitation, enforcement of government regulations, protection of society and environmental protection, preparation of foreign trade statistics, trade compliance and protection of cultural heritage. Customs collects 42% of the NBR’s total revenue. The revenue target for the year 2007-08 was Tk. 17,812 Cr. and actual revenue collection so far (July’ 07 to May’08) is Tk. 16, 987. 06 Cr. that is 19. 04% higher than the previous year. The target has been revised to Tk. 19385 Cr. for 2007-08 and with an increase of 16. 25%; it has been set to Tk. 22,536 Cr. for the year 2008-09. In the present financial year (2007-08) there are 3 duty slabs of customs duties i. e. 10% for basic raw material, 15% for intermediate raw material or semi-finished products, and 25% for finished products.In the proposed 2008-09 budget, the duty structure has been restructured and a four tier duty structure has been proposed, i. e. 3% for capital machinery, 7% for basic raw material, 12% for intermediate raw-material or semi-finished products, and 25% for finished products. Since Customs functions at the gateway for import and export of goods, it plays a critical role in the import-export trade chain. In order to make customs procedures more transparent and to achieve more trade facilitation, a number of measures have been taken in past few years. With the introduction of ASYCUDA++ and Direct Traders Input (DTI) automation in customs clearance has begun.Recently, a full automation scheme is on way of implementation in collaboration with the Chittagong Chamber and the Task Force. Once the full automation is completed the importers and exporters will be able to access customs server from their offices or homes and will be able to submit their customs declaration online. Exemptions from Customs Duty: * Capital machinery; * Raw materials of Medicine; * Poultry Medicine, Feed amp; machinery; * Defense stores; * Chemicals of leather and leather goods; * Private power generation unit; * Textile raw materials and machinery; * Solar power equipment; * Relief go ods; * Goods for blind and physically retarded people; and * Import by Embassy and UN. 3. 3 Trend Analysis of Tax Revenue 3. 3. 1 Direct vs.Indirect Taxes The tax structure in Bangladesh consists of both direct (income tax, gift tax, land development tax, non-judicial stamp, registration, immovable property tax, etc) and indirect tax (customs duty, excise duty, motor vehicle tax, narcotics and liquor duty, VAT, SD, foreign travel tax, advertisement tax, etc). An analysis of revenue from the existing tax base over the last seven years shows that indirect taxes dominate the revenue yield of the country. More than 70% of total tax revenue is garnered from indirect taxes, as illustrated in the figure below: The low collections from direct taxes are a startling fact; up to the 1990s, the share of direct taxes, i. e. income tax was below 15% of total tax revenues. It started to increase and crossed 20% mark during the 2006-2008 period.However, it remains amongst the lowest in the South Asian region. In many developed countries, the share between direct to indirect taxes is the reverse of what it is in Bangladesh. For generating the desired level of domestic revenue to support economic growth, the share of direct taxes needs to be increased. 3. 3. 2 Tax Revenue Yield Relative to GDP The ratio of tax revenue to GDP has remained inadequate and stagnant over the past seven years, very low compared to other developing countries. During the year 2003-04, the ratio was 8. 5 and continued to rise until a drastic fall in 2006-07 to 8. 3. The ratio rose again and has reached 9. 0 in the year 2008-09. The figure below illustrates the scenario:Figure— gives a more detailed look into the tax-GDP ratio, showing the individual ratios of land tax, sales tax, supplementary tax, income tax, VAT and customs duty. We see that there has been a secular decline in customs duty, from 2. 6% in 1973-1980 to 1. 8% of GDP in 2006-08, which could be attributed to the recent openness of trade regime and the reduction in tariffs. In 1991, VAT largely replaced the sales tax. Sales tax was 2. 8% of GDP during 1981-90; since then VAT increased gradually and stood on an average at 3% of GDP in 2006-08. The supplementary duty-to-GDP has increased from 0. 9% from its introduction in 1991 to average around 1. 5%.It can be seen that average income tax-to-GDP ratio has increased from 0. 8% in 1973-1980 to 1. 9 % in 2006-2008. Increasing contribution of income tax and VAT would enable Bangladesh to meet the demand for increased domestic resources for larger investment to achieve higher growth. Average Tax-GDP Ratio 3. 3. 3 Item wise Collection An analysis of the collections derived from individual items within the tax revenue revealed few important findings, the first being the dominance of VAT and import duty over other sources. As seen from the figure below, collections from VAT has increased from 33% to 36% over the last five years, which could be due to the widening of the VAT network to augment revenue collections.The collections from import duty too has remained quite high throughout the years, although it can be seen declining over the years, from 25% in 2004 to only 17% in 2008. Collections from income tax, although increasing, remains much lower than collections from VAT, and the increases can be attributed to greater public sector investments in recent years. 3. 3. 4 Tax Effort Index of Bangladesh Bangladesh is a lowest tax effort country among the developing countries. According to a study  conducted by policy analysis unit of Bangladesh Bank found that Bangladesh as the lowest tax effort country in the sample, with an average tax effort index  of 0. 493.This has important policy implications that Bangladesh and other countries having low tax effort (less than unity) are not utilizing their full capacity of tax revenue, and therefore, have the potential for financing budgetary imbalance through raising tax revenue. The tax effort index for both direct and indirect taxes is below 0. 6, implying that Bangladesh has the potential for raising revenue collection from both direct and indirect taxes. In terms of tax buoyancy, Bangladesh ranks the second highest among the sample countries, with a tax buoyancy ratio 1. 235, meaning that tax revenue is quite responsive to GDP and effort has been made to increase tax revenue over the period.Table 3: Index of direct and indirect tax effort of Bangladesh FY 2000-FY05 FY| Direct Tax Effort Index| Indirect Tax Effort Index| 2000| 0. 614| 0. 468| 2001| 0. 588| 0. 477| 2002| 0. 612| 0. 504| 2003| 0. 609| 0. 520| 2004| 0. 56| 0. 540| 2005| 0. 513| 0. 553| Source:  A Panel Study on Tax Effort and Tax Buoyancy with Special Reference to Bangladesh, Lutfunnahar Begum, Policy Analysis Unit Bangladesh Bank, Working Paper Series: WP0715, June 2007 4. Irregularities in the Current Tax Structure of Bangladesh As the five-year trend analysis suggests, the revenue/GDP ratio for Bangladesh has consistently remained low compared to its neighboring countries. Vietnam has a ratio of 26. 6, India has —-, Pakistan has—-.The ratio has consistently remained low despite a steady increase in real per capita income in the country, as the tax base did not sufficiently broaden in line with increases in income or economic activity. Tax evasion, poor tax administration, a gamut of tax exemptions and discretionary and adhoc tax policy changes have contributed to this. 1. Narrow Tax Base, Particularly for Income Tax Both direct and indirect taxes are quite narrowly based in Bangladesh. For example, among direct taxes, agricultural land has not been a buoyant source of revenue as the rates have not been revised periodically (McCarten, 2005). A significant number of tax expenditure measures exist in both direct and indirect taxes which creates an adverse impact on the overall revenue effort.The present income-tax base of Bangladesh is one of the lowest even among the developing countries. Less than 1 percent of are within the tax net. In case of personal income taxes, the burden is unevenly distributed among the registered taxpayers. In reality a major portion of taxes is paid by a small group of people with higher marginal rates. A number of registered taxpayers always remain in lower income groups for either being subject to tax incentives or tax exemptions and share a little burden of taxes often at lower marginal rates. In case of Bangladesh, such taxpayers are small and medium traders and manufacturers. A lot of investment remains untaxed due to tax amnesty is a problem too for Bangladesh.Substantial amount of taxpayers having business income remain in losses those are subject to set off for several years also remain outside actual tax net. In that sense, the wage earners seems rightly taxed as such taxes are withheld by employer and paid by them. 2. Low Revenue Productivity and High Administrative Costs Empirical studies have found that poor logistics, lengthy procedures, unofficial payments, etc. of Bangladesh tax system lead to high administrative costs and low revenue productivity (McCarten, 2005). 3. Contribution of Corporate Tax Payers Remains Meager Taxpayers can be categorized into three main groups; corporate tax payers, salaried tax payers and other tax payers.Corporate sector though has a handful of taxpayers paying a major portion of total income taxes and the majority comes from small number of foreign companies. These are the elite tax payers, and in terms of number their percentage is very low. In 2000 it was 3. 02 percent, the salaried taxpayers share was about 18. 81 percent and the largest group consisting of remaining all others and mainly those who have income from business and profession was about 78. 18 percent. 4. The Drawbacks of Tax Holidays (i) Tax holiday and revenue losses The existing tax law permits, extension unit of an industry to be entitled to tax holiday. Such facilities of granting tax holiday have been found ineffective.A mechanism of internal transfer pricing could be arisen as a vehicle for perpetual tax holiday. As observed, the present income tax act is full of rebates and exemptions (Hussain, 1999). It is now needed to minimize and to come straight to a threshold of income, which is taxable. The present scheme of granting tax holiday has not been a very good experience. Under the tax holiday, revenue loss arises from two main sources. The first is direct loss due to exemption of company income during the holiday period. The second is the loss due to the transfer of profits from companies under standard tax rules to companies benefiting from tax holidays.The transfer of profits has been commonly observed in countries where tax holidays are granted. The NBR has attempted to estimate the size of revenue forgone under tax holidays. A major problem was encountered, however, as a large number of companies under tax holidays failed to file tax returns as required. Based on the partial data available, the NBR placed the amount of tax revenue loss over a five-year period (from FY1980 to 1984) at TK 40 million per annum. In an alternative estimate by World Bank, the expected revenue loss is about TK 126 million per annum. (ii) Tax holiday creates distortion in taxation mechanism The benefits of the tax holiday are being enjoyed mainly by the garment industries.Their growth has enhanced due to external factors. Even if the incentive of tax holiday were not given, the garment industry would have grown up and the state would have earned quite a substantial amount of revenue from the industry. Thus the revenue foregone does not appear to be fiscally efficient (Waresi, 1998). However this has not been able to foster industrial growth in different regions of the country. Such a perpetuating provision for tax holiday creates distortion in taxation mechanism and against the norms of equity and neutrality. It is thus important to restrict such unbound opportunities for the sake of better future of the country. iii) Black money is being laundered through the mechanism of tax holiday Under the present arrangement any income accruing from poultry, fishery, livestock etc. is exempted from income taxes until June 2011. This provision is being abused indiscriminately. A lot of black money is being laundered into the market through this mechanism. One potential remedy should be to allow an initial support to this sector then bringing back them under the purview of taxation. 5. Inefficiency of Tax Administration Inefficiency of tax administration is a leading cause for such a dismal situation. Lack of adequate manpower, logistics, training facilities and management support are some of the deficiencies of administration. There is practically no IT support.A proper data base and IT support could have helped tax administration in pursuing the delinquent TIN holders. In fact, tax administration is one of the most uncared for areas of administration. Successive governments practically invested nothing towards development of an effective tax administration. To cite an example, the tax department has no office building of its own in Dhaka or elsewhere. Hundreds of tax offices are located in different lanes and by lanes in rented houses without minimum amenities. The entire environment in tax offices is depressing. 6. Inequality in taxing Wages between Private and Public Sector In Bangladesh, income tax for government employees is deemed paid by their employer that is government.However, if a private employer pays income tax for its employees, such payments are considered income, which creates additional tax burden for the employee of the private firm. This seems discriminatory, that encourages employees of private firms to avoid or evade taxes. 5. Recommendations for an Improved System Anomalies in the tax structure and deficiencies in tax administration have not only led to a steady decline in tax revenues, but also to a poor public perception of tax authorities. Compliance levels are unsatisfactory, as tax evaders assign a very low value to the cost of non-compliance. To improve the current scenario, a set of recommendations have been provided. 4. 1 Changes in Tax Structure i) Tax rates: Many say that high tax rates induce higher evasion.If mutual causality of tax payers was brought into proceedings, and if tax burden was equitably distributed then perhaps the rates would be lower. A change in the structure of the tax rates could bring about positive returns on the revenue collection. The initial slab of tax-exempt income could be brought down to Tk. 35, 000; there onwards, from Tk. 35, 001 to Tk. 165, 000 a minuscule rate of 5% could be imposed. Such a change will broaden the tax base, thus ensure a more equitable payment of taxes; the sacrifice of tax payers will not be too high either, as 5% will not prove to be too burdensome on their incomes. ii) Public Employees as Tax Payers: Public sector employees constitute around 2 million salaried personnel in Bangladesh. One is hard-pressed to come up with a strong rationale as to why this entire group of income earners should be excluded from paying tax, when they utilize public services as much as private employees do. Thus, the strongest contention is on equity grounds. The principle of excluding state workers from tax may have been valid before, but with recent across-the-board pay revisions in the public sector, the pay gap (except at higher levels) between public and private sector employees has narrowed. The vast proportion of non-state sector tax payers resent the exemption of state sector wages from income tax. There cannot be any tax policy justification for it. It would also be morally difficult for the government to promote greater tax payer compliance, while maintaining tax exempt status for its own employees.If a suitable income threshold is set, then there should be no reason to exclude public employees from tax liabilities, but such a dramatic policy shift will have to be managed well owing to its political sensitivity. iii) Tax on Agricultural produce: In Bangladesh the agricultural sector provides employment for around 60% of the population and contributes 25% to the GDP but virtually pays very little in the form of income tax. This could be because a number of agricultural incomes have been exempt from payment of tax such as poultry, cattle farming, dairy farming, horticulture etc. , Exemptions of such income require further consideration as there has been widespread misuse of this provision. v) Informal Sector: The role of the informal sector in Bangladesh is strong, and the number and value of unrecorded transactions taking place on a daily basis is significant. Such provisions need to be reconsidered in order to mobilize revenue and to bring transparency in the tax system. Measures need to be undertaken to bring more enterprises into the main tax fold, into the organized private sector, through more field inspections and surveys as well as nation-wide education and awareness campaigns. v) Low er Rate for SMEs: Currently there exists a lower rate (15%) of corporate tax for small corporations, so that they may retain more earnings for expansion. However, this requires complex monitoring, as firms could resort to dividing their enterprise into smaller profit making units as a means of tax avoidance and encourage subsidiarisation. It may be more effective, both in revenue generation terms, as well as monitoring-cost terms, to instead include these firms under the basic rate, but to provide more targeted incentives to subsidize and incentivize small enterprises. vi) Salaries of Foreign Technicians: Exemptions on salaries of foreign technicians require a careful review and should be specifically defined since a large number of foreign technicians are now working in Bangladesh and many companies often fraudulently use this measure.Overall, the key philosophy of making the cost of non-compliance (i. e. the cost of tax evasion) higher than the cost of compliance must be strengthened. Taking legal action against defaulters must be stronger in order to send a clear message. Also, amnesty’s like providing penalty waivers to defaulters must be removed. Currently penalty waivers are granted at the discretion of commissioners, which gives rise to rent seeking behavior. There must also be a strengthening of the rules and transparency governing the tax system, so that it leaves little room for discretion by tax officers, minimizes incentives for rent-seeking, and builds investor and tax payer confidence in the tax authorities.As a corollary, a more comprehensive ‘Performance Evaluation Criteria’ for tax administrators ought to be established, and the indicators should be expanded from the current ones which focus heavily on revenue-raising, to broader themes like minimum service standards and customer satisfaction. 4. 2 Increasing Efficiency of Tax Authority The National Board of Revenue, the tax administration authority has been lacking administrative efficiency which is hindering the body from receiving the maximum amount of tax revenue through proper and timely collection. This is due to several weaknesses within the structure and organization of the NBR. The following subsections investigate these weaknesses and recommend the course the action the NBR should undertake 5. 1 Reforming the organizational structureThe organizational structure of the NBR is quite rigid and it still follows the tax type structure that most countries have moved away from. Such a structure faces serious weaknesses including duplication of functions, uncoordinated audit and collection actions, poor tax payer services and inconsistent priorities between taxes. After establishment in 1972, the organogram of the NBR has been reviewed only once (1991-92). The current organizational structure is very flat with only a few layers and a large span of control. In order to counter this problem, the structure of the NBR should be reorganized along functional lines to permit clear lines of accountability.A move to functional organization structure is key to transforming the NBR into a modern and efficient administration. International evidence suggests that a functional organization provides a number of advantages. First it improves tax payer services by providing a single of access for tax payers. This enables tax payers to easily understand their rights and obligations, thus increasing compliance. Second, the functional model improves productivity through greater cohesiveness and synergies among the internal functions. For example, comprehensive multi tax audits can be carried out leading to cost reduction. Similarly, enforcement operations can be carried out for all taxes owed by the same tax payer.Third, A modern organizational structure will enable NBR management to allocate routing and standardize work to specialized units supported by appropriate information technology, while assigning highly trained talent to more complex tasks that require problem solving and evaluation skills, such as auditing and collection enforcement. A functional approach will provide a cross-checking across units reducing opportunities for revenue leakages. South Korea has been largely benefited when they changed their organizational structure to a functional structure consisting of three main arms: collection support division, revenue control division and investigation division. 5. 2 Strengthen the audit systemNBR lacks a proper audit system to detect non compliance with tax and enforce penalty The self assessment system present should be supported by a strong risk based auditing system. An effective audit program would contribute to better tax compliance by making tax payers aware that not complying with tax laws will result in sanctions. Taxpayers’ perceptions regarding the probability of being audited strongly affect tax compliance. Since risk based auditing does not seek to audit all tax payers, scarce resources should be targeted to auditing those tax payers most likely to evade paying their tax liabilities. 5. 3 Strengthen Human Resources The administration lacks quality human resources who are motivated to perform well.The current organizational structure does not encourage career progression for the junior staff members and newcomers and hence discourages potential recruits. To build up the capacity of the NBR the most important consideration should be the quality of human resources in-take within the organization. To be more effective in identifying and pursuing new areas of increasing the tax net the NBR needs qualified human resources in the form of statisticians, information technology specialists, qualified accountants and economists, especially for its Central Intelligence Cell (CIC). The NBR, being a revenue-generating organization, should have a proper compensation structure in place to give adequate incentive to their staff in line with the private sector.The NBR should improve human resource management by implementing a strategy that will redefine functions and job responsi bilities, establish new recruitment standards, delineate clear career development paths, establish an effective training program, improve internal communications, and adopt other modern practices including pay incentives to motivate staff. The administration should advocate greater flexibility in the management of its human resources in order to motivate staff, improve productivity and strengthen professionalism and integrity. 5. 4 Increasing access to information Another area of challenge for the NBR is the lack of cooperation and coordination among the various regulatory wings of the government which prohibits the free flow of information. Different organs of the government hold information on economic activity in various sectors.For example, the Ministry of Land has information regarding sale of land and real estate; the Bangladesh Road Transport Authority (BRTA) has information on purchase and sale of vehicles; the Central Bank, through its command over banks, has access to bank deposit information and the SEC has access to capital market information. The NBR needs to have free access to all these information sources to carry out focused and fruitful research. In an ideal scenario, CIC should run a database of all valid TIN numbers which should be automatically and regularly fed with information on their respective tax returns, bank account balances, capital market transactions and real estate/vehicle transactions. Setting up such a database is not impossible if quality human resources and cooperation amongst the mentioned wings of the government can be ensured A database of tax payers need to be built as well.In order to do it NBR needs to build up its computer infrastructure and build a statistical system. A sound and comprehensive statistical system with an adequate organizational structure and network is an essential function that can be used in the country’s tax administration planning and development process. Currently the institutional structure of the national statistical system of Bangladesh comprises the National Statistical Council as the apex body while the Bangladesh Bureau of Statistics (BBS) is tasked, mainly with the collection and dissemination of official statistics. Currently, a small sub-division of the BBS is working with NBR to research and develop tax related data.This must be strengthened to meet the various current and future needs, and such an organization shou ld, ideally, be under the auspices of the Ministry of Finance. It must include the tax departments, banking and insurance sectors, SEC, etc. At this moment, there is an urgent need to formulate a database of taxpayers with all their relevant tax information such as income, wealth, business and corporations and above all their standard of living. The various parties will also have to establish a good method of cooperation in order to ensure that the information is such a database is quickly and accurately updated. Such a database will play important role in countering tax evasion. The National Board of Revenue (NBR) and the government must take the ollowing steps to ensure that future needs are met: * Plan a well organized and structured method to formulate the reform profile of each of its components (Customs, VAT, Income Tax and NBR) †¢ Develop a sound and transparent legal and regulatory system †¢ Identify areas where revenue is at risk and to deal firmly and fairly with noncompliance †¢ Facilitate trade flows leading to speedy clearance of import/export cargo †¢ Develop and manage an effective reve nue administration staffed with a well trained and motivated workforce †¢ Design and deliver fair, responsible, and effective enforcement mechanisms in ways that directly respond to changes in the economic environment and technological opportunities †¢ Develop a modern IT-based tax administration that is at once efficient, effective and transparent. 4. 3 Increasing Awareness and Motivation among Tax Payers Reforms measures should also include a stronger focus on making the tax service more ‘people friendly’. A good recent example comes from Uganda, where a recent overhaul of the Ugandan Revenue Authority (URA) saw the adoption of a ‘Tax payer Charter’; through which tax administrators treat tax payers as ‘clients’ instead of ‘targets’. To increase voluntary compliance, the URA carried out a nation-wide campaign tagged ‘Developing Uganda Together’ aimed at increasing voluntary compliance. It was also accompanied by vast public awareness programs to make tax concepts and rules better known, and educate the public on how and where to pay taxes. The following measures could also be adopted: 1) Regular Surveys to Identify New Tax Payers Regular out-door and in-door surveys are required to be strengthened for identifying new tax payers. In view of shortage of manpower and to reduce corruption, surveys may be conducted through outsourcing. In the past, number of door to door surveys was conducted. But these were not very successful. Reasons of such failure should be analyzed to develop future strategy. City corporations and municipalities are not particularly efficient organizations. But they are generally successful in bringing most of the houses under the municipal tax net. Why is the Taxes department failing to bring house property income under their tax net? It should be easier for them to do it because records are available with city corporations and municipalities. 2) Issuance of Privilege Cards to Compliant Taxpayers Introduction of privilege cards can help the government increase tax collection through building tax compliance and encouraging people by offering some social privilege as taxpayer. Holders of such privilege cards will enjoy monetary and non-monetary benefits as well as social status.Tax-card holders will be able to enjoy benefits in medical services, ports, banks, hotels, schools,  colleges, universities, capital market and government services. 3) Discounts for Speedy Compliance Genuine tax-payers often lose interest to pay tax, as they feel deprived of vario us benefits and services which normally should be available to them. The process of allowing discounts to such tax payers will recognize their contribution to government revenue and entitle them to certain monetary exemption for paying their taxes on time. This measure could be undertaken to reward voluntary compliance on the taxpayers’ part. 4) Strong Political CommitmentThere is a general perception — rightly or wrongly — that many of our political and business leaders are evading payment of due taxes. If members of the public feel assured that their leaders are paying taxes properly, then compliance is sure to improve. Compliance has to start from the top. The rest will follow. Administrative inefficiency, corruption and complicated tax law may be factors for non-compliance. But, perhaps the most important reason is lack of commitment. This commitment has to come from political leadership. 4) Introducing the Concept of â€Å"Green Taxing† Bangladesh may initiate a package of tax reform, to internalize green taxing. The slogan of greening the tax framework should be: â€Å"tax bads, not goods. The idea is to shift the tax burden from value added by labor and capital (something we want more of, i. e. , income/profit) to â€Å"that to which value is added† — namely the input/raw materials and its associated depletion and pollution (something we want less of). So, imposing on businesses, what is sometimes called ‘sin’ tax, on environment-harming activities, and promoting environment-friendly behavior through subsidy or tax write-offs may be more effective ways to ensure environmental sustainability and equity. Similar approach may be taken towards consumers/citizens as well. However, this approach should be revenue-neutral, in the sense that those who already pay tax based on slabs set by the government should not be further burdened.This will allow government’s revenue generation, without added cost to citizens and businesses, and this approach will promote environmental sustainability as well, direly needed in Bangladesh. The creation of a new green tax framework is challenging. Realistic environmental objectives in Bangladesh context must be weighed against economic and social considerations. Also, a differential approach of taxing to types of pollutants and production may be taken. For biodegradable pollutants, less tax, but for persistent, non-degradable pollutants, tax rate should be higher. For export-oriented production, too much taxing may lower competitiveness. So, this needs to be taken into consideration.Several organizations including the CPD have already put forward concrete, itemized proposal for tax or incentives for pollution management. It is argued that looking through the lens of this suggested framework will make it easy for application of fiscal and financial instruments to specific activities, inputs and products. 5. Evaluation of the Proposed System This section evaluates the pros and cons of the proposed system and suggests how to overcome any limitations that may arise Changes in Tax Structure: The new system proposed suggests increasing the income tax net by lowering the annual income bar eligible for tax by introducing another segment earning income between Tk 35000 to Tk 165,000. The rate would be a minimum 5 %.This new segment might not be well received by the new taxpayers especially those with very low income. In order to counter the negative sentiment, the tax administration needs to take some special steps. The current administration is limited to serving taxpayers only in the urban areas. Effort should be taken to reach potential taxpayers in the outskirts of the country and motivate and encourage them to pay taxes. This could be done through tax fairs and workshops where taxpayers can pay taxes with help from the officials. This step should also help the farmers who APPENDIX A 1. Eligibility for Tax Holiday Industrial Undertaking Eligible for Tax holiday: i) An industry engaged in production of textile, textile machinery, jute goods, high value garments, pharmaceuticals, melamine, plastic products, ceramics, sanitary ware, steel from iron ore, MS Rod, CI Sheet, fertilizer, insecticide ;amp; pesticide, computer hardware, petro-chemicals, agriculture machinery, boilers, compressors, basic raw materials of drugs, chemicals and pharmaceuticals, energy savings bulb, solar energy panel, barrier contraceptive or rubber latex. (ii) An industry engaged in agro-processing, ship building, diamond cutting. Physical Infrastructure Eligible for Tax holiday: Sea or river port, container terminals, internal container depot, container freight station, LNG terminal and transmission line, CNG terminal and transmission line, gas pipe line, flyover, mono rail, underground rail, telecommunication other than mobile phone, large water treatment plant ;amp; supply through pipe line, waste treatment plant, solar energy plant, export processing zone.Tourism Industry Eligible for Tax Holiday : Residential hotel having facility of three star or more. 2. Tax Rebate Types of investment qualified for the tax rebate are: – Life insurance premium – Contribution to deferred annuity – Contribution to Provident Fund to which Provident Fund Act, 1925 applies – Self contribution and employer’s contribution to Recognized Provident Fund – Contribution to Super Annuation Fund – Investment in approved debenture or debenture stock, Stocks or Shares – Contribution to deposit pension scheme approved by the government – Contribution to Benevolent Fund and Group Insurance premium – Contribution to Zakat Fund Donation to charitable hospital approved by National Board of Revenue – Donation to philanthropic or educational institution approved by the Government – Donation to socio-economic or cultural de velopment institution established in Bangladesh by Aga Khan Development Network – Donation to ICDDR,B, Dhaka Community Hospital – Donation to philanthropic institution- CRP, Savar, Dhaka – Donation up to five lakh to i. Shishu Swasthya Foundation Hospital Mirpur, Shishu Hospital, Jessore and Hospital for Sick Children, Satkhira run by Shishu Swasthya Foundation, Dhaka ii. Diganta Memorial Cancer Hospital, Dhaka iii. The ENT and Head-Neck Cancer Foundation of Bangladesh, Dhaka iv. Jatiya Protibandhi Unnayan Foundation, Mirpur, Dhaka – Asiatic Society of Bangladesh – Muktijudha Jadughar 2. Exemptions from IncomeThe following income is exempt from taxable income. i. Income derived from any Small and Medium Enterprise (SME) engaged in production of any goods and having an annual turnover of not more than taka twenty four lakh is exempt from tax. ii. Industry set up in EPZ is exempt from tax for a period of 10 years from the date of commencement of commercial production. iii. Income from fishery (excluding income of a company), poultry, cattle breeding, dairy farming, horticulture, floriculture, mushroom cultivation and sericulture are exempt from tax up to 30th June, 2011, subject to investing at least 10% of the exempted income that exceeds one lakh Taka, in government securities or bonds. iv.Income derived from export of handicrafts is exempted from tax up to 30th June, 2011. v. An amount equal to 50% of the income derived from export business is exempted from tax. vi. Listed companies are entitled to 10% tax rebate if they declare dividend of 20% or more. vii. Income from Information Technology Enabled Services (ITES) business is exempted up to 30th June, 2011. viii. Income of a private power generation company subject to certain conditions included of private sector power generation policy of Bangladesh is exempted from tax for 15 years form the day of commencement of commercial production. ix. Exemption of tax on interest of foreign loan. 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