International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 8, Issue 5 (September-October 2026) Submit your research before last 3 days of October to publish your research paper in the issue of September-October.

Factors Affecting the Effectiveness of Online Land Development Tax Collection in Bangladesh: Insights from Land Development Tax Officials.

Author(s) Mr. Narayan Chandra Barman
Country Bangladesh
Abstract This study examines the factors influencing the effectiveness of online land development tax collection in Bangladesh. The study was carried out using a quantitative cross-sectional survey design with a structured questionnaire on a five-point Likert scale. Primary data were collected from 220 land development tax officials across 10 districts of Bangladesh using a convenience sampling technique. The findings reveal that curbing corruption (β = 0.294, p < 0.001), user-centric platforms (β = 0.176, p = 0.003), capacity-building of tax officials (β = 0.112, p = 0.006), awareness campaigns (β = 0.260, p < 0.001), and institutional monitoring (β = 0.272, p < 0.001) significantly enhance the effectiveness of online land development tax collection while digital skills of tax officials demonstrate insignificant reflections. The study recommends reducing corruption, designing user-centric platforms, strengthening the tax officials' capacity, arranging effective awareness campaigns, and maintaining effective institutional monitoring. These measures may contribute to the effectiveness of online land development tax collection in Bangladesh.
Keywords Land Development Tax; Online Tax Collection; Tax Collection Effectiveness; E-Governance; Tax Officials; Bangladesh
Field Sociology > Administration / Law / Management
Published In Volume 8, Issue 5, September-October 2026
Published On 2026-10-15
DOI https://doi.org/10.36948/ijfmr.2026.v08i05.89722

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