Little attention has been paid to tax evasion in developing countries due to a lack of data. This article addresses this lacuna by investigating the tax evasion practices and finds significant increases in tax evasion in Bangladesh.

This case study provides a theoretical framework to study determinants of tax evasion, and in particular addresses two research questions: RQ1: What are the determinants of tax evasion of Bangladesh? and RQ2: How do the interests of state actors infl

Despite positive economic growth of Bangladesh’s economy over recent years, there is a significant increase in tax evasion within the country.

The profit-loss sharing principle (PLS) of Islamic finance has been highlighted as a possible global solution. The role of PLS is to maintain an acceptable risk level to be shared between the bank and its customers. Solidarity and complementarity

This is the very first study to examine tax evasion practices in the Muslim world, which has implications for the development of an international tax framework, and for future research and policy in general.