@article{Biswas_Jahan_Akhkhar_Islam_Islam_Hasan_2025, title={VAT Compliance and Implementation in Trading Sector of Bangladesh: A Case Study}, volume={9}, url={http://dx.doi.org/10.22161/ijebm.9.1.3}, DOI={10.22161/ijebm.9.1.3}, abstractNote={<jats:p>Value-Added Tax (VAT) is a key revenue source for Bangladesh, yet its implementation at the trading stage remains underutilized due to low compliance, administrative challenges, and inadequate enforcement. Despite over 2.5 million wholesale and retail trade establishments, VAT registration among traders is only 2.8%, contributing a mere 1.5% of total VAT revenue. This study examines the challenges, compliance gaps, and enforcement issues affecting trade VAT in Bangladesh. The findings highlight complex registration processes, lack of awareness, informal business structures, and limited digital integration as major barriers. While initiatives such as Electronic Fiscal Devices (EFDs) and online VAT filing systems have been introduced, their adoption remains slow. The study recommends simplified VAT models for small traders, expanded digital infrastructure, stronger enforcement mechanisms, and targeted awareness programs to enhance compliance. Strengthening VAT at the trading stage can significantly increase revenue collection, improve tax transparency, and support economic growth.</jats:p>}, number={1}, journal={International Journal of Engineering, Business and Management}, publisher={AI Publications}, author={Biswas, Md. Tanjil and Jahan, Sayma and Akhkhar, Nahian Tasfee and Islam, Md. Mohianal and Islam, Muhammad Tajul and Hasan, S Q Ariful}, year={2025}, pages={23–34} }