International Journal For Multidisciplinary Research
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Volume 8 Issue 5
September-October 2026
Indexing Partners
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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E-ISSN 2582-2160
CrossRef DOI prefix of IJFMR is 10.36948/ijfmr
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