The elasticity of taxes to GDP in Bangladesh: Implications for policy

This study investigates the relationship between economic growth and the elasticity of taxes in Bangladesh from 2007 to 2018. The study used the exponential smoothing OLS method to estimate the elasticity of the tax system in Bangladesh. The data has been collected from the secondary sources. The paper represented a model to analyze the data and find the expected values of income tax, VAT, import and export duty, and GDP to provide guidelines for policy implication and improvement options. The study found a df increase of 1% in import has a relatively positive impact on the import volume regression model.