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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Article
An Analysis of Tax Incentives to Attract FDI in Bangladesh: An Empirical Study
Author(s)
A.M.Shahabuddin, Mustafa Manir Chowdhury, Md. Kazi Golam Azam
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DOI:10.17265/1537-1514/2013.08.003
Affiliation(s)
A.M.Shahabuddin, Assistant Professor, Department of Business Administration, International Islamic University Chittagong.
Mustafa Manir Chowdhury, Assistant Professor, Department of Business Administration, International Islamic University Chittagong.
Md. Kazi Golam Azam, Lecturer, Department of Business Administration, International Islamic University Chittagong.
ABSTRACT
The purpose of the study is to understand whether it is still viable to use tax incentives to attract foreign direct investment (FDI) considering their effectiveness and costs to the country, and if not, what should be the alternative, effective, and viable means of promoting the vital FDI inflow. The study investigated various incentives provided by BOI, and other relevant sources available as secondary sources. However, the multinational enterprises (MNEs) are not attracting for investment in Bangladesh always with tax incentives and there are alternative means of attracting FDI such as direct financial grants, subsidies loan guarantees, etc. This paper focuses on tax incentives and the debate against the effectiveness and efficiency in attracting FDI.
KEYWORDS
foreign direct investment (FDI), tax incentives, multinational enterprises (MNEs), BOI
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References
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