Microsoft Word - Final_Position Paper_Domestic Resource VS Pro-Poor Revenue_Bang_Sep-2012.doc

BKzBwUwewW Ae vb cî IMF kz c~i Y cöyxz g~j ms hvrb Ki (f vu) AvBb-2012, GKwU ch v jvpbv Af š ixy m ú` msmön ebvg `wi`ª evüe ivr ^ Av`vq KŠkj 1. Dbœqb cöwµqvq ivr ^ Av`vq Ges Af š ixy m ú` mgvniy GKwU i Z c~y KŠkj evsjv `k c w_exi Ab Zg `wi`ª GKwU `k Avgv `i `k K Dbœqbkxj ` ki KvZv i djvi Póv Kiv n ji wkš ev e wpî m ú~y wecixz GLbI evsjv ` ki RbmsL v e w i nvi µgea gvb Ges gvu 15 KvwU RbmsL vi cövq 40% `vwi`ª mxgvi wb P emevm Ki Q, Kg m g Rb Mvôxi cövq 40% ekvi gv_vwcqz wrwwwc 800 Wjvi wnmve Kiv n ji µgea gvb I Zxeª Avq ˆel g i Kvi Y m ú` K `ªxf~Z n Q gywô gq wkqz jv Ki nv Z, hviv gvu Rb Mvôxi gvî 5% ev ZviI Kg Ab w` K wek e vs Ki msáv Abyhvqx ga Av qi `k n Z n j GKwU ` ki gv_vwcqz evwl K Avq 4,000 Wjv ii KvQvKvwQ n Z n e A_ vr 4,000 Wjvi Avq Kivi A_ B n jv H ` k `vwi`ª, ekviz Ges `wi`ª Rb Mvôxi msl v _vk e me wbgœ ch v q, Avq-ˆelg K g Avm e, wk v ^v Ges gvbe Dbœq bi Î KvswLZ gvb AR b m g n e myzivs GmKj mgm v KvwU q D V AvMvgx KZ mg qi g a evsjv `k ga Av qi `k wn m e Avwef ~Z n Z cvi e Zv cökœmv c Dbœqbkxj ev ga Av qi ` ki LvZvq bvg jlv Z n j evsjv `k K Aek B wecyj cwigvy wewb qvm Ki Z n e we kl K i wk v, ^v, Kg ms vb, gvbe m ú` Ges AeKvVv gv Dbœqb BZ vw` Lv Z wewb qvm evov Z n e mikvii Zvi iƒckí Òwfkb-2021Ó m ú K e j Qb `vwi`ª `~ixki Y AvMvgx w`b jv Z wrwwwcõi 35% ch š wewb qvm Ki Z n e GLb cökœ n Q, GZ wecyj cwigvy wewb qv Mi Rb cö qvrbxq A_ -m ú` Kv_vq cviqv hv e mikv ii Rb G Î `yõwu Drm Lvjv i q Q Gi GKwU n Q ˆe `wkk Drm A_ vr FY Ges AciwU n Q ivr ^ Av`v hi gva g Dbœq bi Rb A _ i ms vb wkš G Î Avgv `i fve Z n e e `wkk FY w` q Avm j Avgiv ga Av qi ` k cwiyz n Z cvie wk bv ^vaxbzv Ëvi Kv j evsjv ` ki A_ bxwz Z Dbœqb mnvqzv wn m e e vck ˆe `wkk mvnvh (we kl K i Aby`vb) cviqv evsjv ` k ˆe `wkk mvnvh cöevn wpî (wgwjqi Wjvi) A_ eqi Abỳ vb FY gvu wrwwwc % 72-23 486 60 546 8% 79-80 650 572 122 89-90 765 1043 1808 6.7% 2001-02 190 1006 1196 3.6% 2008-09 37 1022 1059 3.5% 2009-10 88 1477 1565 1.2% Z_ myît ewnt m ú` cöevn-2009, evsjv `k e vsk ˆÎgvwmK wi c vu-gvp 11 M ji 80Õi `kk _ K Gi cwigvy µgvš^ q n«vm c Z ïi K i 1974-75 mv j evsjv ` k ˆe `wkk mvnv h i cwigvy wrwwwcõi 8-9% n ji 2009-10 mv j Gi cwigvy G m `uvovq wrwwwcõi gvî 1.2% AwaKš, AZx Z ˆe `wkk mvnvh mg~n Abỳ vb AvKv i cviqv M ji ez gv b Zv MÖnY Ki Z n Q FY AvKv i Ges G jv Aevi kz hy³ GmKj kz hy³ FY ekxi fvmb ` ki KvswLZ Dbœqb cwikíbvi mv _ AmvgÄm c~y Ges cövq ÎB FY cövwßi AwbwðZ AwbwðZ Ges Amg qvc hvmx FY ev mvnvh cövwßi Kvi Y Dbœqb cwikíbvq AMÖvwaKvi wfwëk Kvh vejx wba viy Kiv hvq bv Ges Kvb cökíb mgqgz ev evqb Kiv mikv ii c m e nq bv eis m Î GK_v ejv hvq h, mikv ii Dbœqb cwikíbvq A_ vq bi Rb GKwU w wzkxj Ges MwZkxj ivr ^ Av`vq e e vi gva g Af š ixy m ú` mgvniy KŠkj AwaKZi Kvh Ki wn m e cwimwyz n Z cv i ivr ^ e e vi gva g ch vß Af š ixy m ú` msmön Kiv M j mikv ii c Dbœq bi Rb AMÖvwaKvi wfwëk cökí wba viy Kivi Î ewk myweav cviqv hv e, hv ˆe `wkk Dr mi Øviv m e bq ivr ^ Av`v qi gva g m ú` msmön m e n j mikv ii c ˆe `wkk F Yi wzki kz mg~n P v jä Kiv m e n e, ZvQvov G Î RbM Yi Kv Q mikv ii h ivr bwzk cöwzköæwz I Revew`wnZvi welqwu i q Q muvi A bkvs k wbwðz Kiv hv e GUvI mz h, GB ˆewk K hy M 2021 mv ji g a evsjv `k K ga Av qi ` k cwiyz Ki Z n j iv óªi wbr ^ wewb qv Mi cvkvcvwk ˆe `wkk wewb qvmi wbwðz Kiv `ikvi KviY evsjv ` ki g Zv ^í m ú `i AwaKvix ` ki c mwz Kvi A _ B cö qvrbxq wewb qvm K i Kg ms vb I `vwi`ª `~ixkiy m e bq m Î ivr ^ Av`v qi gva g m ú` msmö ni Rb Ki wfwë m cömviyi GKwU i Z c~y welq mikvi G Î Ki wfwë m cömvi Yi D Ï k AvKl Yxq Ki myweav cöpjb K i ˆe `wkk wewb qvm AvK ó Ki Z cv ib G Z GKw` K we `wk wewb qv Mi gva g ` k wkívqb I mylg Dbœqb wbwðz Ki Z n j Dbœqb cöwµqvq RbM Yi Kvh Ki AskMÖnY wbwðz Kiv h Kvb ` ki Rb Avek Kxq kz Ki e e v Ges ivr ^ Av`v qi gva g Af š ixy m ú` msmön cöwµqv MwZkxj Ki Z n j mlv b RbM Yi AskMÖnY D³ cöwµqvi gšwjk Ask wn m e we epbv Ki Z n e h nzy Dbœqb cwikíbv Ges Gi ev evqb cöwµqv RbcÖwZwbwa `i `vwq Z i GKwU Ask, myzivs GKwU RbAskMÖnYgyjK ivr ^ Av`vq e e v

Aek B m ú` mgvni Yi cvkvcvwk RbcÖwZwbwa `i Revew`wnZv, ^ QZv wbwðz Ki Z mnvqzv Ki e e j Avgiv g b Kwi 2. Avgv `i A_ bxwzi AvqZb Ges ivr ^ Av`v qi Îmg~n RbmsL vi w`k w` q eo n ji AvqZ bi w`k w` q QvU Ges `wi`ª `k niqvi Kvi Y evsjv ` ki A_ bxwzi AvqZb Lye GKUv eo bq GK mgq A_ bxwzi g~j PvwjKv kw³ K wl n ji ez gv b K wli cvkvcvwk wkí I mev Lv Zi µgea gvb Ae`vb j Yxq evsjv `k A_ bwzk mgx v- 2010 Gi Z_ Abyhvqx evsjv ` ki A_ bwzk Kvh vejxi gvu cwigvy ev wrwwwc n Q 9,14,784 KvwU UvKv GB wrwwwcõi g a K wli Ae`vb 20.16%, wk íi Ae`vb 29.95% Ges mev Lv Zi Ae`vb 49.90% wrwwwc Z K wl I wk íi Ae`vb KvQvKvwQ _vk ji ivr ^ Av`v qi Î K wli Ae`vb LyeB bmy Gi cöavb KviY n Q K wl Kv R GL bvi ` ki cövwš K Ges `wi`ª Rb Mvôx RwoZ, h Kvi Y mikvi `wi`ª Rb Mvôx Ges Kg ms v bi K_v wpš v K i K wl Ges Gi wewfbœ DcLvZmg~n K ivr ^ Av`vq e e vi evb i i L Q myzivs GUv cwi vi h, mikv ii ivr ^ Av`vq Kvh µg Kej gvî wkí Ges mev Lv Zi DciY ekxifvm wbf ikxj Z e mikv ii GB my hvm Kv R jvwm q wkqz wk ív` v³v K wl DcLvZ we kl K i grm, WBwi GÛ cvwëª, Lv` I dj-g~j cöwµqvrvzkiy BZ vw` wewfbœ evwywr K Lv Z e vck wewb qvm Ki Q Ges gybvdvi AR b Ki Q GmKj wewb qv M wkqz wkqz Kg ms vb m wó n ji Gi g~j D Ïk wkš Ki `Iqvi nvz _ K invb cviqv 3. Avgv `i ez gvb ivr ^ Av`vq e e vi ˆewkó evsjv ` ki g Zv `wi`ª ` ki mikvi Dbœqb cwikíbv ev evq bi Î Zvi ivr ^ bxwzi (A_ vr ivr ^ Av`vq Ges e q cwikíbv) mgš^q Ki Z wm q ek wkqz mgm v gvkv ejv Ki Z n Q Gi g a cöavb mgm v n Q GKw` K Dbœq bi Rb wewfbœ Lv Z Pvwn`v Abymv i mikv ii µgea gvb wewb qvm wbwðz Kiv, Ab w` K wewb qv Mi Rb ivr ^ Av`v qi gva g cö qvrbxq Af š ixy m ú` hvmv bi mxgve Zv GmKj mgm v jv `Lv w` Q g~jz Avgv `i A_ bxwzi KvVv gvmz `ye jzv, ivr ^ Av`v q mikv ii mvsmvwbk `ye jzv, `yb x wz BZ vw`i Kvi Y Avgv `i ivr ^ Av`vq e e vi KvVv gvmz Ges bxwzmz wkqz `ye jzvi wel q wb gœ Av jvkcvz Kiv n jv K. ^í Rbej m úbœ `ye j cökvmwbk KvVv gv `k ^vaxb niqvi ci 1990 mv j cö_gev ii g Zv ivr ^ wefv Mi ms vi Kiv nq Ges Gi mvsmvwbk KvVv gv Aby gv` bi gva g Rjvq Rjvq Ki mv K jmn ek wkqz Rbej wb qvm `Iqv nq Gi cöavb D Ïk wqj f vu ev g~j ms hvrb Ki (g~mk) e e v Pvjy Kiv Rb ms v K Dc hvmx K i M o Zvjv wkš Gi ci A bk mgq cvi n ji mg qi cwiez b I ivr ^ Av`v qi MwZkxj cöeyzvi m ½ mgš^q K i Gi Kvb cwiez b Ges cwiea b Kiv nqwb A_P 1991 mv j 6,152 KvwU UvKv ivr ^ Av`vq w` q f vu Kvh µg ïi Kivi ci 2011-12 A_ eq i ivr ^ Av`v qi cwigvy 96,000 KvwU UvKvq cušqv ji ivr ^ wefv Mi Rbej Ges AeKvVv gvmz Kvb cökvi m cömviy Kiv nqwb Rjv I wefvmxq ch v q Ki Kwgkb I mv K j Awdm jv Z Kv_vI 2 Rb Avevi Kv_vI m e v P Pvi Rb Ki cwi`k K i q Q hv cö qvr bi Zzjbvq LyeB bmy ivr ^ ev W i Z_ g Z MZ `yb `k K mvgwmök Ki e e vcbvq g~mk cö`vbkvix wkí I e emvwqi cwigvy 3200%, Avg`vwb Kvh µg 471%, ißvwb Kvh µg 2054%, e ÛW cöwzôv bi msl v 475% Ges AvqKi cö`vbkvixi msl v cövq 250% e w c q Q GKB mg q ivr ^ Av`v qi cwigvy e w c q Q 620 kzvsk (m~î cö_g Av jv 15.05.11) L. ivr ^ msµvš bxwz cöyq bi ivr ^ ev W i wkqz mxgve Zv i q Q Ab vb ` ki ivr ^ msmönkvix KZ c i gzv Ges Kvh cwiwa we køly K i `Lv hvq, ev e evsjv ` ki ivr ^ ev W i gzv A bk mxwgz GbweAv ii Pqvig vb ev cöavb wbe vnx wb qvm, Ki duvwk ev AvZ mvr cöwz iv a ms vi wbr ^ wewa-weavb ˆZwii Kv bv gzv bb GbweAvi KL bvi Gi ivr ^ msmö ni j gvîv, ev ev RU ˆZwi Z wewfbœ Ki nvi ev Ab vb kz mg~n ^vaxbfv e wba viy Ki Z cv i bv A_P wewfbœ DbœZ Ges Dbœqbkxj `k jv Z ivr ^ Av`vq cwikíbvq Abym Z KŠkj wba vi Yi Î ivr ^ wefv Mi h _ó gzv i q Q hgb wm½vcyi Af š ixy ivr ^ KZ c (IRAS) ivr ^ msmö ni wbw` ó j cšqvi Î h Kv bv c` c MÖn Yi gzvcövß Canadian Revenue Agency (CRA) mikvi Ges wewfbœ cö ` ki Rb Ki AvBb cöyqb, wewfbœ cö `k Ges mikvwi h Kv bv ms vi m ½ ˆemv` k Ki nvi Ges mevmg~ ni e q-cybi v ii wfwë Z bzzb cvu bviwk c Pzw³e niqvi gzv Gi Av Q GQvovI hy³iv óªi Af š ixy ivr ^ eÿ ivi wbr ^ AvBb Ges weavb ˆZwii gzv i q Q M. ev RU ˆZwi Z ivr ^ ev W i f~wgkv

evsjv ` ki wrwwc I Ki-ivR ^ AbycvZ wpî A_ eqi Ki-ivR ^ AbycvZ 2005-06 8.55 2006-07 8.27 2007-08 9.06 2008-09 8.89 2009-10 9.34 2010-11 10.49 2011-12 10.52 2012-13 cö vwez 11.21 myît GbweAvi evwl K cöwz e`b 2011 mikvi B Zvg a ÔmiKvwi A_ vqb Ges ev RU e e vcbv AvBb 2009Õ cvm Kivi gva g A_ gš Yvj qi ev RU msµvš `vwqz my úó K i Q hw`i GbweAvi MZ K qk eqi a i wewfbœ K nvìvi `i mv _ ev RU wel q civgk kyi K i Q, Z e ev R Ui wewfbœ bxwz cöyq b wewfbœ ai bi ^v_ v š^lx Mvôxi A ea cöfve we v ii Kvi Y Zv Kvh Z e vnz n Q GbweAvi ev RU ev evq b cö qvrbxq m ú `i hvmvb w` ji A bk Î Gi AeKvVv gvmz Dbœq b cö qvrbxq eiv Ïi cwigvy wb R wbwðz Ki Z cv i bv Ges m Î welqwu m ú~y fv e A_ gš Yvj qi wm v š i Dci wbf ikxj myzivs GUv ejv hvq h, ivr ^ Av`vq Kvh µg Kvb Ae v ZB MwZkxj n e bv hw` mgq I cö qv Rbi m ½ msmwz bv i L cökvmwbk AeKvVv gv, ` Rbej Ges AvaywbK cöhyw³ myweav wbwðz Kiv bv nq KviY `ye j AeKvVv gv, ` Rbej Ges AvaywbK cöhyw³ ^ízvi Kvi Y ewki fvm mgqb K ii Îmg~n cö qvrbxq I Kvh Kifv e gwbuwis Kiv m e nq bv hvi d j ivr ^ Av`v qi A bk Î GL bvi AwPwýZ, we kl K i cöz K ii Î j gvîv Abyhvqx ivr ^ Av`vq m e n Q bv e j we klá `i aviyv ivr ^ ev W i cövwzôvwbk I AeKvVv gvmz `ye jzvi Kvi Y Avgv `i A_ bxwz I ivr ^ e e vq AviI wkqz cöjw ^Z FYvZ K cöfve cwijw Z n Q hgb: N. wbgœ Ki-wRwWwc AbycvZ GKwU ` ki Dbœq b Af š ixy m ú `i hvmvb wbwðz Ki Z n j Ki ivr ^ e w Ki Z n e Ges GwU UKmB Dbœq b GKwU ` ki Rb GKvš cö hvrbxq gšwjk KŠkj ZvQvov ` ki ivr ^ e e v KZUv kw³kvjx Zv wbf i K i H ` ki wrwwwcõi AvbycvwZK Zzjbvq Kx cwigvy ivr ^ Av`vq n Q Zvi Dci wkš welqwu `yltrbk n ji mz h, Avgv `i ` ki wrwwwcõi Zzjbvq Ki-ivR ^ Av`v qi nvi A bk Kg hw`i ez gvb mikvi ivr ^ Av`v q wemz eqi jv Z ek wkqz c` c biqvi d j Av`v qi nv i cöe w j Kiv hv Q, Zvi c ii GLbI Zv m š vlrbk bq KviY ivr ^ Av`v qi cöeyzv we køly Ki j `Lv hvq h, cöe w AwR Z n Q g~jz c iv Ki _ K wkš cöz K ii cöe w Zgb n Q bv ez gvb mikvi Zvi wfkb- 2021 cöyqb K i Q, hlv b ejv n q Q h, AvMvgx w`b jv Z ` k e vck wewb qvm Kiv n e Ges Gi gva g 2013 mv ji g a wrwwwcõi 8% cöe w AR bi j gvîv mikv ii i q Q wkš GUv Ki Z n j ` k wrwwwcõi 30-32% wewb qvm Ki Z n e, hv A bkuvb m e n Z cv i hw` Ki-ivR ^ I wrwwwc AbycvZ AvMvgx 2013 mv ji g a Kgc 15% ch š e w Kiv m e nq wkš ev ezv n Q mikv ii ez gvb ivr ^ AeKvVv gv w` q Kvb Ae v ZB GB j gvîvq cušqv bv m e bq wewfbœ cöwz e` bi Z_ Abymv i evsjv ` ki Ki-ivR ^ I wrwwwc AbycvZ c w_exi A bk `k GgbwK `w Y Gwkqvi `k jvi g a I me wbgœ hgb Ki-ivR ^ I wrwwwc AbycvZ fvi Z 17.7%, kªxj¼vq 15.5%, cvwk v b 14.6%, gvjøx c 20.2% A_P evsjv ` k gvî 10% Ab w` K wk ívbœz I abx `k jv Z Ki-wRwWwc AbycvZ 40-55% ch š `Lv hvq evsjv ` k wbgœ Ki-wRwWwcÕi Ab Zg KviY jv n Q Ki duvwk Ges g~mk AvZ mvr, Ki-wRwWwc e w Ki Z `xn gqv`x j bv _vkv, Ki AvZ mvr/duvwki Rb ` óvš g~jk kvw i weavb bv _vkv A_ev kvw bv niqv, AcªwZ iva /webv evavq Kv jv UvKv DcvR bi my hvm, Ki Av`vqKvix Ges m ve Ki cö`vbkivixi g a A ea ms hvm, A Uv gkb bv _vkv, Ki cö`v b RwUjZv I nqivwbi fq, Ki AeKvk myweavi Ace envi, RwUj Ki AvBb Ges `yb xwzi my hvm, cöz Ki I K wl LvZ n Z Kg Ki Av`vq, bvmwi Ki Dci D P Kifvi, Drm K ii AvIZvq Kg msl K cy Aš fy ³ Kiv, Ki msmönkvix `i AcªZyj my hvm myweav, Ki bv `Iqvi ms wz, mykvm b `ye jzv Ges Ki Av`v q ch vß Rbej bv _vkv (m~î: wuavbwe) O. cöz K ii wfwë A bk `ye j evsjv ` ki ivr ^ e e vi Ab Zg `ye j w`k n jv Ki Av`v q c iv Zzjbvq cöz K ii Ae`vb LyeB Kg Avgv `i Ki Av`v qi mvdj wbf i K i c iv Ki we kl K i f vu Ges Avg`vwb ï éi g Zv c iv Ki Av`v qi Dci c iv K ii Drm wj n Q Avg`vwb ïé, f vu, AveMvix ïé m ú~ik ïé, Uvb -Ifvi U v BZ vw` G mkj ïémg~n Av iv ci gva g evsjv ` ki ivr ^ Av`v qi cövq 70% Av m Aciw` K cöz K ii Drm n Q AvqKi (Gi g a Kg Pvixi ezb-fvzv, e w³mz Avq, Kv úvwbi gybvdv BZ vw`), ågy Ki Ges GmKj Drm _ K ivr ^ Av qi 20-25% Av m 1991-92 A_ eq i evsjv ` ki ivr ^ Av`v q cöz K ii Ae`vb wqj 18% Ges wemz `yb `k Ki e eav bi A_ bxwz Z wkívqb I evwy R i AvKvi e vck fv e e w c q Q, wkš 2012-13 A_ eq i ivr ^ Av`v qi h cöv jb Kiv Kiv n q Q Zv Z cöz Ki Av`v qi cö ve Kiv n q Q 35,300 KvwU UvKv hv gvu ivr ^ Av`vq j gvîvi gvî 25.27% myzivs `Lv hv Q mvwe K ivr ^ msmö ni cwigvy e w c ji mlv b cöz K ii Ae`vb m š vlrbk nv i e w cv Q bv A_P evsjv ` ki g Zv AviI Dbœqbkxj `k jvi ivr ^ Av`vq ivr ^ Av`v q LvZIqvix Ae`vb A_ eqi AvbycvwZK nvi % cöz Ki c iv Ki 1991-92 18% 82% 1994-95 14% 86% 2000-2001 19.4% 80.56% 2004-2005 19.49% 80.51% 2008-2009 27.17 % 72.83% 2009-2010 28.09% 71.9% 2010-2011 29.49% 70.51% 2011-2012 24.42% 75.58% Z_ myît GbweAvi evwl K cöwz e`b 2011

Kvh µg ch v jvpbv Ki j `Lv hvq, mlv b c iv K ii Zzjbvq cöz K ii Ae`vb ewk ivr ^ ev W i me kl Z_ (GbweAvi evwl K cöwz e`b 2011) Abymv i evsjv ` k Ki cö`vbkvixi (wuavbgbavix) msl v 2075260 Rb Gi g a Kv úvwb Ki`vZv 61,998 Rb, evwkiv e w³ ch v qi Ki`vZv wkš cökœ n Q, mkj Ki`vZvi mevb wk Ki `q? G wel q ivr ^ ev W i cö`ë we køly _ K `Lv M Q h, 8, 40217 Rb (40.9%) Ki`vZvi ïaygvî dvbj Av Q, A_ vr Giv Kvb wbqwgz Ki`vZv bq Avevi b~b Zg Ki`vZvi msl v n Q 390964 Rb, hv gvu Ki`vZvi 18.83% myzivs `Lv hv Q gvî 840748 Rb (40.5%) jvk wbqwgz Ki cö`vb Ki Q, A_ vr we` gvb wuavbgbavix `i A a KiI Kg jvk Ki cö`vb Ki Q Gi cöavb KviYmg~n n jv ivr ^ wefvm KZ K cök Z Ki`vZv `i wpwýz Kivi `ye jzv, fyqv wuavbgbavwii msl v w`b w`b e w, Ki cö`vbkvix `i Kvw ÿz bvmwik myweav bv cviqv, cö`ë Ki mwvkfv e e env i mikv ii Dci Av vi NvUwZ, RwUj Ki AvBb I msmön e e v Ges Ki msmönkvixi m ½ Ki duvwk Z wb qvwrz `i hvmmvrk, Ki duvwk ev AvZ mvr ev ivr ^ wefv Mi `ybx wzevr `i Rb ` óvš g~jk kvw wbwðz bv Kiv, A Uv gkb Ges B-Mf b Ýi Afve, Ki cö`v b bvmwik `i m PZbZv I cö Yv`bvi NvUwZ Ges mykvm bi Afve Ges wewfbœ wefv Mi g a mgš^qnxbzv Ab Zg P. AcÖ`wk Z A_ bwzk Kvh Kjvc ÒivR ^ Av qi c _ eo evavó evsjv ` k ivr ^ Av`vq Kg m~wp Z cöz K ii wfwë `ye j nihvi A bk jv KviY i q Q Gi g a GKwU cöavb KviY n Q AcÖ`wk Z A_ bwzk Kvh Kjvc ev Under Ground Economy evsjv ` ki A_ bxwz Z AcÖ`wk Z A_ bwzk Kvh vejxi AvqZb Kx cwigvy Zv wb q mikv ii c _ K GLb ch š Kvb cökvi M elyv cwipvwjz nqwb Z e Gi Dci ewnt Drm _ K wkqz M elyv Kiv n q Q hlv b ejv n q Q, evsjv ` ki gvu wrwwwcõi cövq 37% cwipvwjz n Q Under Ground Economy ev AcÖ`wk Z A_ bwzk Kvh Kjv ci gva g (Kwei nv mb, Aa vck wbd AiwjÝ wek we` vjq) d j Gi mv _ RwoZ mkj Avq Ges gybvdv Kvb µ gb Ki e e vi AvIZvq Avbv m e n Q bv wuavbweõi wbr ^ M elyvi Z_ Abymv i `Lv hvq h, AcÖ`wk Z A_ bwzk Kvh Kjvc Ki e e vi AvIZvq Avbv m e n j 2009-10 A_ eq i gvu 21000 KvwU UvKv AwZwi³ ivr ^ Av`vq Kiv m e n Zv, hv H eq ii msm nxz ivr ^i 34% Ges gvu wrwwwcõi cövq 3% muv bv K i mikvi cöwz eqi ev R Ui cy e A_ev ev R Ui ciezx mg q Ki Av`v qi bv g G mkj A bwzk e emvqx `i K Kv jv UvKv mv`v Kivi my hvm w` Q, huv Avm j Ki Av`vq e e vi Kvb YMZ cwiez b Avb Z m g n Q bv eis GUv ivr ^ e e vcbvi g a GK ai bi `ybx wz Ges Avw_ K Awbqg K DrmvwnZ Kivi cöqvm m wó n Q, hv AcÖ`wk Z A_ bwzk Kvh Kjv ci AviI we vi NUv Z mnvqk n e Kv jv UvKvi gvwjk `i µgvmz G my hvm cö`v bi gva g GK A _ A eafv e A_ DcvR b K DrmvwnZ Kiv n Q mikvi wkí ev e emvq wewb qvm e w i bv g Kv jv UvKv mv`v Kivi my hvm `qvi K_v ej ji ev e Zv KZUzKz Kvh Ki Zv Av iv M elyv I we køly Kivi cö qvrb i q Q 4. Ki e vcbvq `ybx wz wbgœ ivr ^ Av`v qi AviI GKwU KviY evsjv ` ki RwUj Ki I ïé AvBb Ki msmönkvix Ges Ki cö`vbkvix Dfq KB A bwzk myweav MÖn Y DØy K i h Kvi Y ivr ^ Av`v q Kvh Ki cöe w AR b Kiv m e nq bv Ki G mm g U, Avg`vwb-ißvwb ïévq b RwUjZv BZ vw`i Kvi Y GKw` K ivr ^ Av`v q wb qvwrz e w³ ev Kg KZ vmy Zv `i gzv Ace envi Kivi my hvm cvq, Ab w` K Ki cö`vbkixivi GmKj RwUjZv Gov Z A bwzk myweav cö`vb K i Ges Ki duvwk `Iqvi c_ LyuR Z _v K wewfbœ ch v q e w³, Kv úvwb, Avg`vwb-ißvwb ïévqb, wewfbœ AwWU dv g i hvmmvr k wkfv e Ki duvwk `Iqv nq Zvi GKwU msw ß wpî wb gœ Zz j aiv n jv; K. e w³ Av qi Î Ki duvwki Dcvqmg~n - cök Z Avq Mvcb, mikvwi Kg KZ v `i A ea Avq Mvcb I we ` k we kl K i Ki- ^M myweavcövß ` k Rgv, m ú` µq Ges wewb qvm Kiv - emikvwi PvKwiRxex `i ez bi GKvsk Ki-AeKvk myweavfy³ Avq-e q ( hgb, wpwkrmv/ågy fvzv, R vjvwb LiP BZ vw`) wn m e cö`k b - cwiev ii m`m, hviv AvqKify³ bb, wbkuvz xq Ges eüz `i bv g cøu, d vu, mâqcî, eû, e emvi kqvi mvwu wd KU µq - e emvi-jf vsk Ki Ae nwz cövß e emvq wewb qvm, cök Zc fyqv wn m e cö`k b, AvqKi wiuvb di g e w³mz me e vs Ki wn m ei Aby jøl ivlv - DcvwR Z Kv jv/a ea A_ Ki-Ae vnwz cviqvi j we ` k cvpvi Ges wewb qvm Kiv L. K c v iu ev e emv Î - wn m ei LvZvq `ªe ev mevi AwZwi³ Drcv`b/cwiPvjb e q, fyqv fvdpvi ev D P weµqg~j cö`k b Ges UvKv cö`v bi ikw Dc vcb - Kg cwigv Y Ki cö`v bi Rb c _K jrvi wnmve eb, A_ cövwß iwk` Ges Li Pi LvZv e envi Kiv Ges Kvb Kvb Î e emvq Kg jvf ev jvkmvb cö`k bc~e K Ki duvwk `qv - e emv/ Kv úvwbi Ki hvm jvf ev Avq K Ki-AeKvk myweavcövß Lv Z ev e emv q wewb qvm ev fzqv Dbœqb LiP `wl q e w³mz Kv R e q Kiv - Ki Ae vnwz cviqvi j cök Zc bv n ji 20 kzvsk ev Zvi P q ewk Kv úvwbi jf vsk NvlYv Kiv - Kv gm e Ûi AvIZvq `ªe Avg`vwb K i idzvwb `ª e e envi bv K i Mvc b vbxq evrv i wewµ K i `qv - Ki hvm Avq K Mvcb Kivi Rb e emv ev Kv úvwbi bv g e vsk FY MÖnY

- AwZwi³ g~ j K vwcuvj gwkbvwir Avg`vwbi bv g A ea A_ cvpvi - Kvb µq ev weµ qi Î Pzw³ Z cök Z e qi P q Kg e q `Lv bv (wi qj G U/ W fjcvi dvg BZ vw`) - iwk` e ZxZ µq-e q, µzvi wbku n Z Kv úvwb KZ K A_ MÖnY - g~mk Ges AvqKi duvwk `qvi Rb Drcvw`Z `ªe Ges weµqk Z `ª e i cwigvy ^í K i `Lv bv - g~mk Ges AvqKi duvwk `qvi Rb Drcvw`Z `ªe Ges weµqk Z `ª e i GKUv Ask A hvm wn m e `Lv bv - Drcv`b/DcKiY/hš cvwz Ges Avbylw½K KuvPvgv ji ( hgb, wk wbk Ges nvmcvzvj BZ vw`i Î) `vg ewk K i `Lv bv 5. Ki AeKvk myweav ÒKi duvwk `Iqvi GKwU nvwzqvió ^vaxbzvi ci _ KB mikvi wewfbœ wk ív` v³v `i K wewfbœ Ki AeKvk myweav cö`vb K i Avm Q GUv ejv n q _v K h, `wi`ª evüe wkívqb I Kg ms vb e w i j Ki AeKvk myweavi fvj f~wgkv ivl Z cv i Ges G Z wkívqb Ges K ii wfwë kw³kvjx nq wkš ev ezv n Q GmKj Ki AeKvk myweavi GKUv g~j i q Q, huv mikvi K enb Ki Z nq we kl K i cöwz ermi K qk nvrvi KvwU UvKvi ivr ^ nviv bvi wz K ^xkvi K i Avevi GUvI `Lv hv Q h, Ki AeKvk myweavi Ace envi K i wkícwzmy Ki bv `Iqvi Póv K i hv Q, hvi d j Ki AeKvk gqv` cvi nevi cii mikvi Zvi cövc ivr ^ _ K ewâz n Q ivr ^ ev W i GK cöwz e`b (GbweAvi, gvp 2, 2011) Abymv i evsjv `k mikvi cöwzeqi M o wrwwwcõi 2.52% ivr ^ wzi wkkvi n Q ïaygvî Ki AeKvk `Iqvi Kvi Y Zvi c ii ez gvb mikvi AvMvgx Ki AeKvk myweav 2013 mvj ch š m cömviy Kivi wm vš wb q Q Ges me gvu 18wU Lv Z GB Ki AeKvk myweav `Iqv n e hvi g a e, cvu, Jla wkí Ges g vjvgvbb BZ vw` D jøl hvm d j mikvi 2013 mvj ch š Kgc 18000 KvwU UvKvi ivr ^ _ K ewâz n Z cv i e j Abygvb Kiv n Q GbweAvi Gi evwl K cöwz e`b 2011- Gi Z_ Abyhvqx 2010-11 A_ eq i Ki AeKvk myweavi Kvi Y mikv ii ivr ^ wz n q Q 495.63 KvwU UvKv wkš GLb cökœ n Q, Ki AeKvk gqv` kl niqvi cii wk mikvi GmKj wkílvz _ K cövc ivr ^ Av`vq Ki Z m g n e? evsjv `k mikv ii MwVZ ivr ^ ms vi Kwgk bi wi cvu (2003) g Z, Exemptions and tax holidays have created a distorted production structure leading to large revenue losses AwfÁZv e j h, Ki AeKvkKvj kl niqvi ci GKB Kv úvwb jvkmvb `Lv Z ïi K i A_ev Ki n«vm myweav cviqvi Rb DcvwR Z jvf Ab bzzb e emvq wewb qvm K i (`ỳ K AbymÜvb wi cvu, 2008) `yf vm RbK n ji mz h, evsjv ` k Ki AeKvk myweavi cök Z cöfve wby q GLb ch š Kvb e wbô M elyv nqwb GQvov AviI D jøl h, Ki duvwk Z mvwe Kfv e wewfbœfv e wmg dv g i mnvqzvi Awf hvmi i q Q myzivs Avgiv g b Kwi Ki AeKvk myweavi A_ bwzk cöfve we køl Yi gva gb G ai bi myweav cö`v bi fwel r w`k wb ` kbv `qv DwPr wkš, wewfbœ mg q Ki cö Yv`bv ev Ki AeKvk myweavi cöfve hvpvb bv K i AvB bi cwiez b Kiv n Q, hgb GmAviI Rvwi K i 2009 mv j wewfbœ Lv Z cö`ë Ki AeKvk myweav 2011 m bi 31 k Ryb ch š e w i d j Ki duvwki my hvm m wó n q Q 6. evsjv ` k f vu Kvh µ gi AeZviYv I m cömviy ivr ^ Av`vq e w i j wb q evsjv ` k f vu ev g~j ms hvrb Ki (g~mk) Pvjy Kiv nq 1991 mv j Gi c~ e Ki ev ivr ^ Av`vq Kiv n Zv weµq Ki Ges Avg`vwb ïévq bi gva g 1985 mv j evsjv `k mikvi wek e vs Ki civg k KvVv gvmz mgš^q Kg m~wp MÖnY K i Gi AvIZvq Ki e e v ms vi Kg m~wp ev evq bi Ask wn m e f vu Pvjyi D Ï k bzzb f vu AvBb cöbqb K i, hv 1991 mv j msm` KZ K cvk Kiv nq evsjv ` k f vu Kvh µg Pvjyi gyj D Ïk wqj Ki e e vcbvq ^ QZv wbwðz Kiv, Drcv`b Ges weµ qi wewfbœ i Ki duvwk `Iqvi h my hvm wqj m jv eü Kiv, Af š ixy m ú` gwejvb Rk bi gva g A_ bxwz K AviI MwZkxj Kiv Ges me cvwi Ki-wRwWwcÕi AbycvZ e w Kiv ïi Z f vu ev g~mk Av ivc Kiv n qwqj g~jz Aí wkqz c Y i Î, we kl K i Avg`vwb cy Ges h mkj e emvqxi e emvwqk jb `b evwl K 15 j UvKv ev ZviI ewk f vu Kvh µ gi ïi Z 1991 mv j cix vg~jkfv e gvî 21wU c Y i Dci f vu ev g~mk Av ivc Kiv n ji ez gv b cövq me c Y i DciY f vu we` gvb KviY f v Ui cöavb j B n Q ivr ^ AvniY e w Ges fvm -Ki AvB bi (Consumption Tax) AvIZvq h Kvb cy ev mevi Avg`vwb Ges Drcv`b, cöwµqvrvzkiy, cvbkvix Ges LyPiv weµq ch š cöwzwu i f vu Av ivc Kiv n q Q d j GiKg Kvb cy bvb huv ev e f vu AvIZvi evb i i q Q 7. bzzb f vu AvBb 2012, evo e K ii cwiwa Avš R vwzk A_ Znwe ji (AvBGgGd) Pv c evsjv `k mikvi Zvi ez gvb f vu AvBb ch v jvpbv Ki Z hv Q bzzb K i f vu AvBb-2012 Gi Lmov Pyovš Kiv n q Q Ges RvZxq msm ` cvk Kivi Rb Dc vcb Kiv n q Q ejv n Q AvMvgx 2015 mvj _ K bzzb f vu AvBb Kvh Ki Kiv n e, hv Z K i f vu cö`vbkvix e emvqxmy bzzb AvB bi m ½ mvgäm i L Zv `i e emv cwikíbv mgš^q Ki Z cv ib RvZxq ivr ^ evw i m~ Î Rvbv hvq h, bzzb f v Ui cö vwez Lmovq G ch š 80wU cwiez b Avbv n q Q (m~ît Financial Express 29.01.2012) hvi g~j j B n Q f v Ui AvIZv evov bv Ges ivr ^ Av`v qi ewa Z j gvîv AR b Kiv bzzb f vu AvB b ez gv b

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_vkv m Ë I G cöwzôvbwu 2006-2009 ch š Ki cö`vbkvix KZ K wbewüz 334wU Awf hv Mi g a 304wU Awf hv Mi mgvavb K i Q GKZidvfv e Ki-b vqcvj c `i wejywßi cökvmwbk D ` vm Kie e e vq `yb xwz cöwz iva I Revew`wnZv wbwðzki Y mikv ii wbe vpbx A½xKvi ev evqb cöwµqv K wzmö K i `yb xwz I Awbqg K DrmvwnZ Ki e myzivs Ki-b vqwep ii ^v _ Ki b vqcvj wb qv Mi wm vš wu mikv ii DwPr cybtwe epbv Kiv P. mikvi K Abybœqb e q Kgv Z n e Ges mikvwi e qi Kvh KvwiZv wbwðz Ki Z n e welqwu mivmwi ivr ^ Av`v qi MwZkxjZvi mv _ m úwk Z bv n ji ivr ^ e env ii YMZ wel qi m ½ m úwk Z KviY GUv mz h mikvwi e qi n«vm Kiv m e n j Dbœqb cwikíbvq Af š ixy m ú` hvmv bi welqwu AwaKZi wbwðz Kiv m e n e cöwz eqi Avgv `i ivr ^ Av qi GKUv eo Ask LiP n q hv Q Rb-cÖkvmb LiP wn m e, h Kvi Y Dbœqb cwikíbvq A_ vqb Ki Z nq `wk-we `wk Drm _ K FY wb q hv Avgv `i g Zv `wi`ª ` ki Kv Q Kvw ÿz bq 2010-11 A_ eq i cö vwez 92,000 KvwU UvKv ivr ^ Av qi g a Abybœqb e q aiv n q Q 75230 KvwU UvKv hv gvu ivr ^i cövq 82% Ges wemz eqi jv ZI GKB aviv we` gvb wqj myzivs Avgiv g b Kwi mikv ii ivr ^ e q ch v jvpbv Kiv DwPr Ges G Lv Z LiP Kwg q Dbœqb cwikíbvq A_ vq bi cwigvy evov bv DwPr Z_ m~ît - evsjv `k A_ bwzk mgx v- 2012 - RvZxq ev RU 2009, 2012-13 - M elyv msw ßmvi, RvZxq ivr ^ evw Ò ^ QZv I Revew`wnZvq P v jä, wuavbwe - evsjv `k e vs Ki wewfbœ ˆÎgvwmK cöwz e` bi Z_ mg~n - `wbk msev`c Îi wewfbœ Z_ mg~n - GbweAvi evwl K cöwz e`b 2011 - RvZxq f vu AvBb 2012 - Incidence of income taxation in Bangladesh, Tapan K Sarker - Tax and Development A News letter of Tax Justice Network - A Panel Study on Tax Effort and Tax Buoyancy with Special Reference to Bangladesh - Flow of External Resources into Bangladesh. - Is VAT Regressive? An analysis of Institute of Fiscal Studies -UK - Addressing Regional inequality and Bangladesh Public Expenditure, CPD mwpevjqt BKz BwUwewW, evwo: 13/3, ivo: 2, k vgjx, 1207 dvb: 88-02-8125181/8154673, B gbj: info@equitybd.org, I qe: www.equitybd.org hvmv hvmt ˆmq` Avwgbyj nk, gvevbj: 01713328815, B gbj: aminul@coastbd.org irvdj Kwig PŠayix gvevbj: 01711529792, B gbj: reza@coastbd.org