• Shameem Ahmed Visiting & Part-Time at University Level, Bangladesh
  • Md. Mahadi Masud Faisal National Board of Revenue, Bangladesh
Keywords: Tax, Individual Taxpayers’, Satisfaction, Bangladesh.


As a developing country revenue is necessary to accelerate the economic growth of Bangladesh. Besides, implementation of the tax law, individual taxpayers’ satisfaction will accelerate the collection of tax.  The main objective of the study is to find out the impact of some determinants or factors which influence the overall satisfaction of the individual taxpayers’ of Bangladesh. In this study, quantitative data was gathered by taking personal interviews among 450 respondents and the response rate was 93.33%. Empirical tests using factor analysis and tests of hypothesis were performed in the study. The study incorporated three factors: tax rate, taxpaying system, and the behavior of tax employees. These three factors are considered to play a significant role in individual taxpayer satisfaction in Bangladesh. All the variables showed a significant and positive relationship between the independent variables and the dependent variable, taxpayers’ satisfaction. The study suggests some recommendations in order to increase the effectiveness of the tax collection rate by satisfying individual taxpayers’.

JEL Classification Codes: H24.

Author Biographies

Shameem Ahmed, Visiting & Part-Time at University Level, Bangladesh

Associate Professor in Marketing, Visiting & Part-Time at University Level, Dhaka, Bangladesh

Md. Mahadi Masud Faisal, National Board of Revenue, Bangladesh

Deputy Commissioner of Tax, National Board of Revenue, Dhaka, Bangladesh


Adeyemi, A. (2013). Assessing the Effects of Taxation System on Nigerian Economic Growth. In Proceedings of 2013 International Conference on Poverty Alleviation Income Redistribution & Rural Development in Developing Countries.

Besley, T., & Persson, T. (2013). Taxation and development. In Handbook of public economics (Vol. 5, pp. 51-110). Elsevier.

Cerny, B. A., & Kaiser, H. F. (1977). A Study of a Measure of Sampling Adequacy for Factor- Analytic Correlation Matrices. Multivariate Behavioral Research, 12(1), 43–47.

Carnahan, M. (2015). Taxation Challenges for Developing Countries. Asia and the Pacific Policy Studies, 2(1), 169-182.

Deyganto, K. (2018). Factors Influencing Taxpayers' Voluntary Compliance Attitude with Tax System: Evidence from Gedeo Zone of Southern Ethiopia. Universal Journal of Accounting and Finance, 6(3), 92-107.

Ibrahim, M., Musah, A., & Abdul, H. A. (2015). Beyond Enforcement: What Drives Tax Morale in Ghana? Humanomics, 31(4), 399–414.

Luthans, F. (2002). The need for and meaning of positive organizational behavior. Journal of Organizational Behavior, 23, 695–706.

Mahmood, M. (2018). The Tax Regime in Bangladesh: Issues in Expanding the Tax Base. The Financial Express. Retrieved from

Padovano, F., & Galli, E. (2001). Tax Rates and Economic Growth in the OECD Countries (1950–1990). Economic Inquiry, 39, 44 – 57 (January).

Palil, M. (2010). Tax Knowledge and Tax Compliance Determinants in Self-Assessment System in Malaysia. Retrieved from

Wright, T. A. (2003). Positive Organizational Behavior: An Idea whose Time has Truly Come. Journal of Organizational Behavior, 24, 437–442.
How to Cite
Ahmed, S., & Faisal, M. M. M. (2021). SATISFACTION OF INDIVIDUAL TAXPAYERS’ IN BANGLADESH. Australian Finance & Banking Review, 5(1), 50-59.
Original Articles/Short Communications